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Segment Information and Geographical Data | 9 Months Ended
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Sep. 26, 2025
Segment Reporting [Abstract] |
Segment Information and Geographical Data | 11. Segment Information and Geographical Data The Company has organized its operating and internal reporting structure to align with its primary market solutions. In accordance with ASC 280, the Company determined it has three operating segments and three reportable segments: (1) Global S&BT, (2) Oracle Solutions, and (3) SAP Solutions. Global S&BT includes the results of the Company’s strategic business consulting practices; Oracle Solutions includes the results of the Company’s Oracle EPM/ERP and AI Enablement practices; SAP Solutions includes the Company’s SAP applications and related SAP service offerings. The SAP Solutions reportable segment is the only segment that contains software-related revenue. The Company’s chief operating decision maker (“CODM”), its Chief Executive Officer ("CEO"), reviews the financial information presented for purposes of allocating resources and evaluating segment financial performance. The CODM primarily uses revenue before reimbursement generated by the segment, cost of sales, gross margin, selling, general and administrative costs and contribution margin as a measure of profitability for each of its segments as these measures provide a comprehensive view of the segments’ financial performance. The measurement criteria for segment contribution is substantially the same for each reportable segment, excluding any unusual or infrequent items, if any. Unallocated costs include corporate costs related to the administrative functions that are performed in a centralized manner and that are not attributable to a particular segment, depreciation and amortization expense, interest expense, non-cash compensation expense and any non-recurring transactions. Segment information related to assets has been omitted as the CODM does not receive discrete financial information regarding assets at the segment level. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. The tables below set forth information about the Company’s operating segments for the quarter and nine months ended September 26, 2025 and September 27, 2024, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements (in thousands): 11. Segment Information and Geographical Data (continued)
|  | Quarter Ended |  |  | Nine Months Ended |
|  | September 26, |  |  | September 27, |  |  | September 26, |  |  | September 27, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Global S&BT: |  |  |  |  |  |  |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 42,398 |  |  | $ | 43,252 |  |  | $ | 128,651 |  |  | $ | 125,068 |
Cost of sales |  |  | 21,440 |  |  |  | 22,781 |  |  |  | 66,526 |  |  |  | 67,800 |
Gross margin |  |  | 20,958 |  |  |  | 20,471 |  |  |  | 62,125 |  |  |  | 57,268 |
Selling, general and administrative costs |  |  | 7,717 |  |  |  | 6,378 |  |  |  | 23,111 |  |  |  | 20,374 |
Segment contribution |  |  | 13,241 |  |  |  | 14,093 |  |  |  | 39,014 |  |  |  | 36,894 |
Oracle Solutions: |  |  |  |  |  |  |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 16,353 |  |  | $ | 21,838 |  |  | $ | 57,243 |  |  | $ | 65,063 |
Cost of sales |  |  | 11,751 |  |  |  | 14,303 |  |  |  | 39,377 |  |  |  | 43,220 |
Gross margin |  |  | 4,602 |  |  |  | 7,535 |  |  |  | 17,866 |  |  |  | 21,843 |
Selling, general and administrative costs |  |  | 1,921 |  |  |  | 2,014 |  |  |  | 6,368 |  |  |  | 5,693 |
Segment contribution |  |  | 2,681 |  |  |  | 5,521 |  |  |  | 11,498 |  |  |  | 16,150 |
SAP Solutions: |  |  |  |  |  |  |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 13,415 |  |  | $ | 12,859 |  |  | $ | 40,132 |  |  | $ | 39,442 |
Cost of sales |  |  | 8,183 |  |  |  | 7,175 |  |  |  | 23,035 |  |  |  | 21,341 |
Gross margin |  |  | 5,232 |  |  |  | 5,684 |  |  |  | 17,097 |  |  |  | 18,101 |
Selling, general and administrative costs |  |  | 1,569 |  |  |  | 1,986 |  |  |  | 5,293 |  |  |  | 6,267 |
Segment contribution |  |  | 3,663 |  |  |  | 3,698 |  |  |  | 11,804 |  |  |  | 11,834 |
Total Company: |  |  |  |  |  |  |  |  |  |  |  |
Total segment contribution margin |  |  | 19,585 |  |  |  | 23,312 |  |  |  | 62,316 |  |  |  | 64,878 |
Items not allocated to segment level: |  |  |  |  |  |  |  |  |  |  |  |
Corporate general and administrative expenses** |  |  | 4,292 |  |  |  | 5,655 |  |  |  | 15,196 |  |  |  | 15,745 |
Non-cash stock based compensation expense*** |  |  | 2,694 |  |  |  | 2,989 |  |  |  | 8,272 |  |  |  | 8,438 |
Stock price award program compensation expense*** |  |  | 4,768 |  |  |  | 602 |  |  |  | 15,053 |  |  |  | 602 |
Acquisition-related cash compensation expense |  |  | (540 | ) |  |  | 41 |  |  |  | 76 |  |  |  | 41 |
Acquisition-related non-cash stock based compensation expense*** |  |  | (1,574 | ) |  |  | 232 |  |  |  | 1,956 |  |  |  | 232 |
Acquisition-related costs |  |  | 11 |  |  |  | 53 |  |  |  | 398 |  |  |  | 53 |
Restructuring costs |  |  | 3,112 |  |  |  | - |  |  |  | 3,112 |  |  |  | - |
Legal settlement and related costs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 102 |
Depreciation expense |  |  | 1,052 |  |  |  | 940 |  |  |  | 3,111 |  |  |  | 2,824 |
Amortization expense |  |  | 311 |  |  |  | - |  |  |  | 685 |  |  |  | - |
Interest expense, net |  |  | 438 |  |  |  | 368 |  |  |  | 1,006 |  |  |  | 1,352 |
Income before taxes |  | $ | 5,021 |  |  | $ | 12,432 |  |  | $ | 13,451 |  |  | $ | 35,489 |
*Revenue before reimbursements excludes reimbursable expenses, which are project travel-related expenses passed through to a client with no associated operating margin. **Corporate general and administrative expenses primarily include costs related to business support functions including accounting and finance, human resources, legal, information technology and office administration, as well as any foreign currency gains and losses. Corporate general and administrative expenses exclude one-time, non-recurring expenses and benefits, which are disaggregated in the above table. ***See Note 7. 11. Segment Information and Geographical Data (continued) The tables below set forth information on the Company's geographical data. Total revenue, which is primarily based on the country of the contracting entity, was attributed to the following geographical areas (in thousands):
|  | Quarter Ended |  |  | Nine Months Ended |
|  | September 26, |  |  | September 27, |  |  | September 26, |  |  | September 27, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
United States |  | $ | 58,077 |  |  | $ | 66,214 |  |  | $ | 184,785 |  |  | $ | 195,098 |
Europe (U.K., Germany, France, Switzerland and Spain) |  |  | 8,366 |  |  |  | 8,484 |  |  |  | 25,579 |  |  |  | 25,107 |
Other (Australia, Canada, India and Uruguay) |  |  | 6,668 |  |  |  | 5,079 |  |  |  | 19,511 |  |  |  | 14,415 |
Total revenue |  | $ | 73,111 |  |  | $ | 79,777 |  |  | $ | 229,875 |  |  | $ | 234,620 |
Long-lived assets are attributable to the following geographic areas (in thousands):
|  | September 26, |  |  | December 27, |
|  | 2025 |  |  | 2024 |
Long-lived assets: |  |  |  |  |  |
United States |  | $ | 103,063 |  |  | $ | 100,676 |
Europe (U.K., Germany and Netherlands) |  |  | 15,566 |  |  |  | 14,247 |
Other (Australia, Canada, India and Uruguay) |  |  | 1,651 |  |  |  | 608 |
Total long-lived assets |  | $ | 120,280 |  |  | $ | 115,531 |
The domestic long-lived assets above include the LeewayHertz allocation of goodwill of $5.8 million and the LeewayHertz and Spend Matters intangible assets of $4.0 million. See Note 1 for additional information. As of September 26, 2025 and December 27, 2024, foreign assets included $14.9 million and $14.0 million, respectively, of goodwill related to acquisitions, of which $13.9 million and $13.1 million, respectively, were attributed to the U.K.. Goodwill of $5.8 million related to the Company's acquisition of LeewayHertz, is included in the United States and was allocated to the Global S&BT segment.

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- Definition The entire disclosure for reporting segments including data and tables. 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