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Segment Disclosures (Tables) | 3 Months Ended
--- | ---
Mar. 30, 2025
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment |
| First Quarter 2025
| (In millions of dollars)
| ETM |  | SET |  | Education |  |  |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 534.0 |  |  | $ | 322.4 |  |  | $ | 309.0 |  |  |  |  | $ | (0.5) |  |  | $ | 1,164.9 |
Cost of services(1) | 426.0 |  |  | 240.1 |  |  | 262.8 |  |  |  |  | (0.5) |  |  | 928.4 |
Direct salaries(2) | 68.5 |  |  | 50.6 |  |  | 16.4 |  |  |  |  |  |  |
Other segment expenses(3) | 32.7 |  |  | 18.3 |  |  | 10.5 |  |  |  |  |  |  |
SG&A expenses | 101.2 |  |  | 68.9 |  |  | 26.9 |  |  |  |  | — |  |  | 197.0 |
Business unit profit (loss) | $ | 6.8 |  |  | $ | 13.4 |  |  | $ | 19.3 |  |  |  |  | $ | — |  |  | $ | 39.5 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  | $ | (15.9) |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  | (12.8) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  | 10.8 |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  | (3.2) |
Earnings before taxes |  |  |  |  |  |  |  |  |  |  | $ | 7.6 |
(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 the Company's services to customers whereas SG&A costs are incurred regardless of whether or not the Company places temporary employees with its 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, severance, various benefits and performance-based incentives and bonuses for these employees. (3) For each reportable segment, the other segment expense category includes: •ETM and 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. •SET - Shared services costs for IT, human resources, legal and finance support, operational software licenses, other professional services and overhead expenses, and facilities and equipment-related costs. (4) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.
| First Quarter 2024
| (In millions of dollars)
| ETM |  | SET |  | Education |  |  |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 524.1 |  |  | $ | 231.6 |  |  | $ | 289.9 |  |  |  |  | $ | (0.5) |  |  | $ | 1,045.1 |
Cost of services(1) | 417.9 |  |  | 174.2 |  |  | 247.8 |  |  |  |  | (0.5) |  |  | 839.4 |
Direct salaries(2) | 64.8 |  | 29.0 |  |  | 15.1 |  |  |  |  |  |  |
Other segment expenses(3) | 33.3 |  | 14.2 |  |  | 8.9 |  |  |  |  |  |  |
SG&A expenses | 98.1 |  | 43.2 |  | 24.0 |  |  |  | — |  |  | 165.3 |
Business unit profit (loss) | $ | 8.1 |  |  | $ | 14.2 |  |  | $ | 18.1 |  |  |  |  | $ | — |  |  | $ | 40.4 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  | $ | (15.0) |
Gain on sale of EMEA staffing operations |  |  |  |  |  |  |  |  |  |  | 11.6 |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  | (10.2) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  | 26.8 |
Gain on forward contract |  |  |  |  |  |  |  | 1.2 |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  | 1.8 |
Earnings before taxes |  |  |  |  |  |  |  |  |  |  | $ | 29.8 |
(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 the Company's services to customers whereas SG&A costs are incurred regardless of whether or not the Company places temporary employees with its 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, severance, various benefits and performance-based incentives and bonuses for these employees. (3) For each reportable segment, the other segment expense category includes: •ETM and 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, operational software licenses, and facilities and equipment-related costs. (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 the consolidated statements of earnings. Depreciation and amortization expense amounts below include amortization of implementation costs for hosted software, which are excluded in the presentation of depreciation and amortization in the consolidated statements of cash flows. The depreciation and amortization amounts by segment are as follows:
| First Quarter |  |
| 2025 |  | 2024 |  |  |  |
| (In millions of dollars)
Depreciation and amortization: |  |  |  |  |  |  |
Enterprise Talent Management | $ | 3.2 |  |  | $ | 4.2 |  |  |  |  |
Science, Engineering & Technology | 7.5 |  |  | 4.0 |  |  |  |  |
Education | 2.1 |  |  | 2.0 |  |  |  |  |

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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