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Segment Information and Geographical Data | 3 Months Ended
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Mar. 27, 2026
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. 11. Segment Information and Geographical Data (continued) The tables below set forth information about the Company’s operating segments for the three months ended March 27, 2026 and March 28, 2025, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements (in thousands):
|  | Quarter Ended |
|  | March 27, |  |  | March 28, |
|  | 2026 |  |  | 2025 |
Global S&BT: |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 36,370 |  |  | $ | 42,642 |
Cost of sales |  |  | 20,097 |  |  |  | 22,325 |
Gross margin |  |  | 16,273 |  |  |  | 20,317 |
Selling, general and administrative costs |  |  | 7,200 |  |  |  | 7,531 |
Segment contribution |  |  | 9,073 |  |  |  | 12,786 |
Oracle Solutions: |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 15,448 |  |  | $ | 20,396 |
Cost of sales |  |  | 10,598 |  |  |  | 13,695 |
Gross margin |  |  | 4,850 |  |  |  | 6,701 |
Selling, general and administrative costs |  |  | 1,287 |  |  |  | 2,334 |
Segment contribution |  |  | 3,563 |  |  |  | 4,367 |
SAP Solutions: |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 16,025 |  |  | $ | 13,193 |
Cost of sales |  |  | 8,852 |  |  |  | 7,139 |
Gross margin |  |  | 7,173 |  |  |  | 6,054 |
Selling, general and administrative costs |  |  | 2,210 |  |  |  | 1,804 |
Segment contribution |  |  | 4,963 |  |  |  | 4,250 |
Total Company: |  |  |  |  |  |
Total segment contribution margin |  |  | 17,599 |  |  |  | 21,403 |
Items not allocated to segment level: |  |  |  |  |  |
Corporate general and administrative expenses** |  |  | 3,812 |  |  |  | 5,656 |
Non-cash stock based compensation expense*** |  |  | 2,396 |  |  |  | 2,765 |
Stock price award program compensation expense*** |  |  | 1,096 |  |  |  | 5,142 |
Acquisition-related cash compensation (reversal) expense**** |  |  | (64 | ) |  |  | 308 |
Acquisition-related non-cash stock based compensation (reversal) expense**** |  |  | (2,013 | ) |  |  | 1,765 |
Acquisition-related costs |  |  | - |  |  |  | 194 |
Restructuring costs**** |  |  | 1,956 |  |  |  | - |
Depreciation expense |  |  | 1,165 |  |  |  | 1,025 |
Amortization expense |  |  | 315 |  |  |  | 145 |
Interest expense, net |  |  | 1,008 |  |  |  | 202 |
Income before taxes |  | $ | 7,928 |  |  | $ | 4,201 |
*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. ****Reversal of performance-based accruals related to the LeewayHertz acquisition. *****Restructuring costs are not allocated to the segments. 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 |
|  | March 27, |  |  | March 28, |
|  | 2026 |  |  | 2025 |
United States |  | $ | 55,798 |  |  | $ | 64,011 |
Europe (U.K., Germany, France, Switzerland and Spain) |  |  | 7,834 |  |  |  | 8,355 |
Other (Australia, Canada, India and Uruguay) |  |  | 5,165 |  |  |  | 5,499 |
Total revenue |  | $ | 68,797 |  |  | $ | 77,865 |
Long-lived assets are attributable to the following geographic areas (in thousands):
|  | March 27, |  |  | December 26, |
|  | 2026 |  |  | 2025 |
Long-lived assets: |  |  |  |  |  |
United States |  | $ | 102,625 |  |  | $ | 102,894 |
Europe (U.K., Germany, Spain and Netherlands) |  |  | 15,760 |  |  |  | 15,848 |
Other (Australia, Canada, India and Uruguay) |  |  | 2,341 |  |  |  | 2,022 |
Total long-lived assets |  | $ | 120,726 |  |  | $ | 120,764 |
The domestic long-lived assets above include the Spend Matters intangible assets of $4.0 million. See Note 1 for additional information. As of March 27, 2026 and December 26, 2025, foreign assets included $14.9 million and $15.1 million, respectively, of goodwill related to acquisitions, of which $13.9 million and $14.1 million, respectively, were attributed to the U.K..

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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