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Segment Disclosures (Tables) | 12 Months Ended
--- | ---
Dec. 29, 2024
Segment Reporting [Abstract] |
Segment Revenue from Services | Prior periods have been recast to reflect the current period allocation method and new segment profitability measurement. The update had no impact on the consolidated financial information.
Fiscal Year Ended December 29, 2024
(In millions of dollars) | P&I |  | SET |  | EDU |  | OCG |  |  |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 1,470.7 |  |  | $ | 1,422.8 |  |  | $ | 972.3 |  |  | $ | 468.3 |  |  |  |  | $ | (2.3) |  |  | $ | 4,331.8 |
Cost of services(1) | 1,209.4 |  |  | 1,087.2 |  |  | 832.5 |  |  | 322.4 |  |  |  |  | (2.3) |  |  | 3,449.2 |
Direct salaries(2) | 141.2 |  | 170.5 |  |  | 60.5 |  |  | 104.3 |  |  |  |  |  |  |
Other segment expenses(3) | 85.4 |  |  | 75.3 |  |  | 35.4 |  |  | 35.9 |  |  |  |  |  |  |
SG&A expenses | 226.6 |  |  | 245.8 |  |  | 95.9 |  |  | 140.2 |  |  |  |  | — |  |  | 708.5 |
Goodwill impairment charge | — |  |  | 72.8 |  |  | — |  |  | — |  |  |  |  | — |  |  | 72.8 |
Business unit profit (loss) | $ | 34.7 |  |  | $ | 17.0 |  |  | $ | 43.9 |  |  | $ | 5.7 |  |  |  |  | $ | — |  |  | $ | 101.3 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  |  |  | (58.4) |
Asset impairment charge |  |  |  |  |  |  |  |  |  |  |  |  | (13.5) |
Gain on sale of assets |  |  |  |  |  |  |  |  |  |  |  |  | 5.4 |
Gain on sale of EMEA staffing operations |  |  |  |  |  |  |  |  |  |  |  |  | 1.6 |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  |  |  | (51.5) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  |  |  | (15.1) |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  |  |  | (6.8) |
Earnings before taxes |  |  |  |  |  |  |  |  |  |  |  |  | $ | (21.9) |
(1) Cost of services are those costs directly associated with the earning of revenue. The primary examples of these types of costs are temporary employee wages, along with other employee related costs, including associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay and health insurance, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing our services to customers whereas SG&A costs are incurred regardless of whether or not we place temporary employees with our customers. (2) Direct salaries refers to the compensation expenses for employees directly related to the Company’s operations and service delivery. These expenses include salaries, related payroll taxes, various benefits and performance-based incentives and bonuses for these employees. (3) For each reportable segment, the other segment expense category includes: •P&I - Shared services costs for IT, human resources, legal and finance support, facilities and equipment-related costs, other professional services and overhead expenses, and operational software licenses. •SET - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, facilities and equipment-related costs, and operational software licenses. •EDU - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, facilities and equipment-related costs, and operational software licenses. •OCG - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, operational software licenses, and facilities and equipment-related costs. (4) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.
Fiscal Year Ended December 31, 2023
(In millions of dollars) | P&I |  | SET |  | EDU |  | OCG |  | International |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 1,539.5 |  |  | $ | 1,190.8 |  |  | $ | 841.9 |  |  | $ | 454.7 |  |  | $ | 812.1 |  |  | $ | (3.3) |  |  | $ | 4,835.7 |
Cost of services(1) | 1,262.4 |  |  | 918.8 |  |  | 713.2 |  |  | 291.2 |  |  | 692.0 |  |  | (3.3) |  |  | 3,874.3 |
Direct salaries(2) | 163.5 |  | 127.1 |  |  | 59.6 |  |  | 116.6 |  |  | 83.6 |  |  |  |  |
Other segment expenses(3) | 97.3 |  | 69.8 |  |  | 32.8 |  |  | 42.7 |  |  | 38.4 |  |  |  |  |
SG&A expenses | 260.8 |  | 196.9 |  | 92.4 |  | 159.3 |  | 122.0 |  | — |  |  | 831.4 |
Asset impairment charge | 0.3 |  | 0.1 |  |  | — |  |  | 2.0 |  |  | — |  |  | — |  |  | 2.4 |
Business unit profit (loss) | $ | 16.0 |  |  | $ | 75.0 |  |  | $ | 36.3 |  |  | $ | 2.2 |  |  | $ | (1.9) |  |  | $ | — |  |  | $ | 127.6 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  |  |  | (63.2) |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  |  |  | (40.1) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  |  |  | 24.3 |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  |  |  | 0.6 |
Earnings before taxes |  |  |  |  |  |  |  |  |  |  |  |  | $ | 24.9 |
(1) Cost of services are those costs directly associated with the earning of revenue. The primary examples of these types of costs are temporary employee wages, along with other employee related costs, including associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay and health insurance, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing our services to customers whereas SG&A costs are incurred regardless of whether or not we place temporary employees with our customers. (2) Direct salaries refers to the compensation expenses for employees directly related to the Company’s operations and service delivery. These expenses include salaries, related payroll taxes, various benefits and performance-based incentives and bonuses for these employees. In the International segment, this includes costs related to IT, human resources, legal and finance costs incurred in the foreign subsidiaries. (3) For each reportable segment, the other segment expense category includes: •P&I - Shared services costs for IT, human resources, legal and finance support, facilities and equipment-related costs, other professional services and overhead expenses, and operational software licenses. •SET - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, facilities and equipment-related costs, and operational software licenses. •EDU - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, facilities and equipment-related costs, and operational software licenses. •OCG - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, operational software licenses, and facilities and equipment-related costs. •International - Facilities and equipment-related costs, other professional services and overhead expenses, shared services costs for IT, human resources, legal and finance support, and operational software licenses. (4) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.
Fiscal Year Ended January 1, 2023
(In millions of dollars) | P&I |  | SET |  | EDU |  | OCG |  | International |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 1,709.9 |  |  | $ | 1,265.4 |  |  | $ | 636.2 |  |  | $ | 468.0 |  |  | $ | 887.0 |  |  | $ | (1.1) |  |  | $ | 4,965.4 |
Cost of services(1) | 1,396.8 |  |  | 968.4 |  |  | 535.9 |  |  | 298.4 |  |  | 755.2 |  |  | (1.1) |  |  | 3,953.6 |
Direct salaries(2) | 185.1 |  | 141.7 |  |  | 50.8 |  |  | 114.8 |  |  | 85.1 |  |  |  |  |
Other segment expenses(3) | 108.4 |  | 76.3 |  |  | 30.7 |  |  | 39.8 |  |  | 41.4 |  |  |  |  |
SG&A expenses | 293.5 |  | 218.0 |  | 81.5 |  | 154.6 |  | 126.5 |  | — |  |  | 874.1 |
Goodwill impairment charge | — |  |  | — |  |  | — |  |  | 41.0 |  |  | — |  |  | — |  |  | 41.0 |
Business unit profit (loss) | $ | 19.6 |  |  | $ | 79.0 |  |  | $ | 18.8 |  |  | $ | (26.0) |  |  | $ | 5.3 |  |  | $ | — |  |  | $ | 96.7 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  |  |  | (32.3) |
Loss on disposal |  |  |  |  |  |  |  |  |  |  |  |  | (18.7) |
Gain on sale of assets |  |  |  |  |  |  |  |  |  |  |  |  | 6.2 |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  |  |  | (37.1) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  |  |  | 14.8 |
Loss on investment in Persol Holdings |  |  |  |  |  |  |  |  |  | (67.2) |
Loss on currency translation from liquidation of subsidiary |  |  |  |  |  |  |  |  |  |  |  |  | (20.4) |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  |  |  | 1.6 |
Loss before taxes and equity in net earnings of affiliate |  |  |  |  |  |  |  | $ | (71.2) |
(1) Cost of services are those costs directly associated with the earning of revenue. The primary examples of these types of costs are temporary employee wages, along with other employee related costs, including associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay and health insurance, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing our services to customers whereas SG&A costs are incurred regardless of whether or not we place temporary employees with our customers. (2) Direct salaries refers to the compensation expenses for employees directly related to the Company’s operations and service delivery. These expenses include salaries, related payroll taxes, various benefits and performance-based incentives and bonuses for these employees. In the International segment, this includes costs related to IT, human resources, legal and finance costs incurred in the foreign subsidiaries. (3) For each reportable segment, the other segment expense category includes: •P&I - Shared services costs for IT, human resources, legal and finance support, facilities and equipment-related costs, other professional services and overhead expenses, and operational software licenses. •SET - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, and facilities and equipment-related costs. •EDU - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, and facilities and equipment-related costs. •OCG - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, facilities and equipment-related costs, and operational software licenses. •International - Facilities and equipment-related costs, other professional services and overhead expenses, shared services costs for IT, human resources, legal and finance support, and operational software licenses. (4) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.
Depreciation and Amortization by Segment | Depreciation and amortization expense is included in SG&A expenses in our consolidated statements of earnings. Depreciation and amortization expense amounts below include amortization of hosted software, which are excluded in the presentation of depreciation and amortization in our consolidated statements of cash flows. The depreciation and amortization amounts by segment are as follows:
| 2024 |  | 2023 |  | 2022
| (In millions of dollars)
Depreciation and amortization: |  |  |  |  |
Professional & Industrial | $ | 9.5 |  |  | $ | 8.0 |  |  | $ | 7.7 |
Science, Engineering & Technology | 26.1 |  |  | 16.1 |  |  | 15.4 |
Education | 8.3 |  |  | 7.7 |  |  | 6.2 |
Outsourcing & Consulting | 7.6 |  |  | 5.9 |  |  | 4.8 |
International | — |  |  | 2.4 |  |  | 2.7 |
Summary of Revenue From Services by Geographic Area | A summary of revenue from services by geographic area for 2024, 2023 and 2022 follows:
| 2024 |  | 2023 |  | 2022
| (In millions of dollars)
Revenue from Services: |  |  |  |  |
United States | $ | 3,876.9 |  |  | $ | 3,555.8 |  |  | $ | 3,671.5 |
Foreign | 454.9 |  |  | 1,279.9 |  |  | 1,293.9 |
Total | $ | 4,331.8 |  |  | $ | 4,835.7 |  |  | $ | 4,965.4 |
Summary of Long-Lived Assets By Geographic Area | A summary of long-lived assets information by geographic area as of year-end 2024 and 2023 follows:
| 2024 |  | 2023
| (In millions of dollars)
Long-Lived Assets: |  |  |
United States | $ | 70.1 |  |  | $ | 68.4 |
Foreign | 2.8 |  |  | 21.6 |
Total | $ | 72.9 |  |  | $ | 90.0 |

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