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Segment Disclosures | 9 Months Ended
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Sep. 27, 2020
Segment Reporting [Abstract] |
Segment Disclosures | Segment Disclosures Beginning in the third quarter of 2020, the Company adopted a new operating model reflecting the Company's focus on delivering specialty talent solutions. The Company’s new operating segments, which also represent its reporting segments, are based on the organizational structure for which financial results are regularly evaluated by the Company’s chief operating decision-maker ("CODM", the Company’s CEO) to determine resource allocation and assess performance. The Company’s five reportable segments, (1) Professional & Industrial, (2) Science, Engineering & Technology, (3) Education, (4) Outsourcing & Consulting, and (5) International, reflect the specialty services the Company provides to customers and represent how the business is organized internally. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services. Professional & Industrial specializes in delivering professional and industrial talent to customers including staffing, KellyConnect, and outcome-based solutions in the Americas region. Science, Engineering & Technology delivers both staffing and outcome-based solutions in the specialty areas of science, technology, telecom and engineering primarily in the U.S. and Canada. Education primarily specializes in K-12 substitute teachers and support staff, as well as some early childhood and higher education support, in the Americas region. Outsourcing & Consulting is focused on providing RPO, MSP and PPO solutions in the Americas, Europe and Asia-Pacific regions. International provides talent to customers across all specialties primarily through staffing services within Europe as well as Brazil and Mexico in the Americas region. Our Brazil operations were sold in August 2020 (see Acquisitions and Disposition footnote). Corporate expenses that directly support the operating units have been allocated to Professional & Industrial, Science, Engineering & Technology, Education, Outsourcing & Consulting, and International based on work effort, volume or, in the absence of a readily available measurement process, proportionately based on gross profit realized. Unallocated corporate expenses include those related to incentive compensation, law and risk management, certain finance and accounting functions, executive management, corporate campus facilities, IT production support, certain legal costs and expenses related to corporate initiatives that do not directly benefit a specific operating segment. Consistent with the information provided to and evaluated by the CODM, the goodwill impairment charge in the first quarter of 2020 is included in Corporate expenses. The following tables present information about the reported revenue from services and gross profit of the Company by segment, along with a reconciliation to earnings (loss) before taxes and equity in net earnings (loss) of affiliate, for the third quarter and September year to date 2020 and 2019 based on the new operating model. Prior year reportable segment results were recast to align with the current presentation. Asset information by reportable segment is not presented, since the Company does not produce such information internally nor does it use such data to manage its business.
| Third Quarter |  | September Year to Date
| 2020 |  | 2019 |  | 2020 |  | 2019
| (In millions of dollars)
Revenue from Services: |  |  |  |  |  |  |
Professional & Industrial | $ | 446.5 |  |  | $ | 538.0 |  |  | $ | 1,346.7 |  |  | $ | 1,668.7 |
Science, Engineering & Technology | 244.0 |  |  | 285.2 |  |  | 761.5 |  |  | 859.7 |
Education | 27.5 |  |  | 57.1 |  |  | 195.1 |  |  | 313.9 |
Outsourcing & Consulting | 87.9 |  |  | 94.4 |  |  | 261.0 |  |  | 282.3 |
International | 232.4 |  |  | 293.4 |  |  | 710.6 |  |  | 893.6 |
Less: Intersegment revenue | (0.1) |  |  | (0.4) |  |  | (0.3) |  |  | (0.4) |
Consolidated Total | $ | 1,038.2 |  |  | $ | 1,267.7 |  |  | $ | 3,274.6 |  |  | $ | 4,017.8 |
| Third Quarter |  | September Year to Date
| 2020 |  | 2019 |  | 2020 |  | 2019
| (In millions of dollars)
Earnings (loss) from Operations: |  |  |  |  |  |  |
Professional & Industrial gross profit | $ | 77.1 |  |  | $ | 91.8 |  |  | $ | 241.1 |  |  | $ | 291.6 |
Professional & Industrial SG&A expenses | (65.3) |  |  | (77.6) |  |  | (210.4) |  |  | (246.9) |
Professional & Industrial earnings (loss) from operations | 11.8 |  |  | 14.2 |  |  | 30.7 |  |  | 44.7 |
Science, Engineering & Technology gross profit | 50.7 |  |  | 58.3 |  |  | 156.0 |  |  | 171.8 |
Science, Engineering & Technology SG&A expenses | (31.3) |  |  | (36.0) |  |  | (99.1) |  |  | (111.4) |
Science, Engineering & Technology earnings (loss) from operations | 19.4 |  |  | 22.3 |  |  | 56.9 |  |  | 60.4 |
Education gross profit | 4.1 |  |  | 8.6 |  |  | 28.8 |  |  | 49.9 |
Education SG&A expenses | (11.6) |  |  | (13.8) |  |  | (37.7) |  |  | (41.5) |
Education earnings (loss) from operations | (7.5) |  |  | (5.2) |  |  | (8.9) |  |  | 8.4 |
Outsourcing & Consulting gross profit | 29.1 |  |  | 29.5 |  |  | 87.1 |  |  | 90.7 |
Outsourcing & Consulting SG&A expenses | (25.4) |  |  | (29.1) |  |  | (79.1) |  |  | (90.9) |
Outsourcing & Consulting earnings (loss) from operations | 3.7 |  |  | 0.4 |  |  | 8.0 |  |  | (0.2) |
International gross profit | 30.0 |  |  | 39.5 |  |  | 90.5 |  |  | 119.3 |
International SG&A expenses | (39.9) |  |  | (35.3) |  |  | (101.4) |  |  | (107.2) |
International earnings (loss) from operations | (9.9) |  |  | 4.2 |  |  | (10.9) |  |  | 12.1 |
Less: Intersegment gross profit | — |  |  | — |  |  | — |  |  | — |
Less: Intersegment SG&A expenses | — |  |  | — |  |  | — |  |  | — |
Net Intersegment activity | — |  |  | — |  |  | — |  |  | — |
Corporate | (19.9) |  |  | (18.8) |  |  | (178.9) |  |  | (56.7) |
Consolidated Total | (2.4) |  |  | 17.1 |  |  | (103.1) |  |  | 68.7 |
Gain (loss) on investment in Persol Holdings | 16.8 |  |  | (39.3) |  |  | (31.4) |  |  | 35.1 |
Other income (expense), net | (0.7) |  |  | (0.2) |  |  | 3.6 |  |  | (1.1) |
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate | $ | 13.7 |  |  | $ | (22.4) |  |  | $ | (130.9) |  |  | $ | 102.7 |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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