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v3.25.2

Segment Disclosures (Tables) | 6 Months Ended
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Jun. 29, 2025
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment |
| Second Quarter 2025
| (In millions of dollars)
| ETM |  | SET |  | Education |  |  |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 520.2 |  |  | $ | 317.3 |  |  | $ | 265.3 |  |  |  |  | $ | (1.0) |  |  | $ | 1,101.8 |
Cost of services(1) | 416.2 |  |  | 234.9 |  |  | 226.2 |  |  |  |  | (1.0) |  |  | 876.3 |
Direct salaries(2) | 61.3 |  | 46.5 |  |  | 15.1 |  |  |  |  |  |  |
Other segment expenses(3) | 31.6 |  | 16.6 |  |  | 10.4 |  |  |  |  |  |  |
SG&A expenses | 92.9 |  | 63.1 |  | 25.5 |  |  |  | — |  |  | 181.5 |
Business unit profit (loss) | $ | 11.1 |  |  | $ | 19.3 |  |  | $ | 13.6 |  |  |  |  | $ | — |  |  | $ | 44.0 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  | $ | (13.3) |
Gain on sale of EMEA staffing operations |  |  |  |  |  |  |  |  |  |  | 4.0 |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  | (12.5) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  | 22.2 |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  | (2.3) |
Earnings before taxes |  |  |  |  |  |  |  |  |  |  | $ | 19.9 |
| June Year-to-Date 2025
| (In millions of dollars)
| ETM |  | SET |  | Education |  |  |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 1,054.2 |  |  | $ | 639.7 |  |  | $ | 574.3 |  |  |  |  | $ | (1.5) |  |  | $ | 2,266.7 |
Cost of services(1) | 842.2 |  |  | 475.0 |  |  | 489.0 |  |  |  |  | (1.5) |  |  | 1,804.7 |
Direct salaries(2) | 129.8 |  |  | 97.1 |  |  | 31.5 |  |  |  |  |  |  |
Other segment expenses(3) | 64.3 |  |  | 34.9 |  |  | 20.9 |  |  |  |  |  |  |
SG&A expenses | 194.1 |  |  | 132.0 |  |  | 52.4 |  |  |  |  | — |  |  | 378.5 |
Business unit profit (loss) | $ | 17.9 |  |  | $ | 32.7 |  |  | $ | 32.9 |  |  |  |  | $ | — |  |  | $ | 83.5 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  | $ | (29.2) |
Gain on sale of EMEA staffing operations |  |  |  |  |  |  |  |  |  |  | 4.0 |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  | (25.3) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  | 33.0 |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  | (5.5) |
Earnings before taxes |  |  |  |  |  |  |  |  |  |  | $ | 27.5 |
(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 both second quarter and June year-to-date 2025, other segment expenses for each reportable segment included: •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, 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.
| Second Quarter 2024
| (In millions of dollars)
| ETM |  | SET |  | Education |  |  |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 541.2 |  |  | $ | 265.7 |  |  | $ | 251.1 |  |  |  |  | $ | (0.5) |  |  | $ | 1,057.5 |
Cost of services(1) | 432.2 |  |  | 197.9 |  |  | 214.2 |  |  |  |  | (0.5) |  |  | 843.8 |
Direct salaries(2) | 62.7 |  | 36.0 |  |  | 15.6 |  |  |  |  |  |  |
Other segment expenses(3) | 30.8 |  | 12.9 |  |  | 8.6 |  |  |  |  |  |  |
SG&A expenses | 93.5 |  | 48.9 |  | 24.2 |  |  |  | — |  |  | 166.6 |
Business unit profit (loss) | $ | 15.5 |  |  | $ | 18.9 |  |  | $ | 12.7 |  |  |  |  | $ | — |  |  | $ | 47.1 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  | $ | (12.4) |
Loss on sale of EMEA staffing operations |  |  |  |  |  |  |  |  |  |  | (10.0) |
Asset impairment charge |  |  |  |  |  |  |  |  |  |  | (5.5) |
Gain on sale of assets |  |  |  |  |  |  |  |  |  |  | 5.5 |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  | (12.5) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  | 12.2 |
Gain on forward contract |  |  |  |  |  |  |  | — |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  | (6.5) |
Earnings before taxes |  |  |  |  |  |  |  |  |  |  | $ | 5.7 |
| June Year-to-Date 2024
| (In millions of dollars)
| ETM |  | SET |  | Education |  |  |  | Inter-Segment |  | Consolidated
Revenue from services | $ | 1,065.3 |  |  | $ | 497.3 |  |  | $ | 541.0 |  |  |  |  | $ | (1.0) |  |  | $ | 2,102.6 |
Cost of services(1) | 850.1 |  |  | 372.1 |  |  | 462.0 |  |  |  |  | (1.0) |  |  | 1,683.2 |
Direct salaries(2) | 127.5 |  | 65.0 |  |  | 30.7 |  |  |  |  |  |  |
Other segment expenses(3) | 64.1 |  | 27.1 |  |  | 17.5 |  |  |  |  |  |  |
SG&A expenses | 191.6 |  | 92.1 |  | 48.2 |  |  |  | — |  |  | 331.9 |
Business unit profit (loss) | $ | 23.6 |  |  | $ | 33.1 |  |  | $ | 30.8 |  |  |  |  | $ | — |  |  | $ | 87.5 |
Corporate SG&A |  |  |  |  |  |  |  |  |  |  | $ | (27.4) |
Gain on sale of EMEA staffing operations |  |  |  |  |  |  |  |  |  |  | 1.6 |
Asset impairment charge |  |  |  |  |  |  |  |  |  |  | (5.5) |
Gain on sale of assets |  |  |  |  |  |  |  |  |  |  | 5.5 |
Depreciation and amortization(4) |  |  |  |  |  |  |  |  |  |  | (22.7) |
Consolidated earnings from operations |  |  |  |  |  |  |  |  |  | 39.0 |
Gain on forward contract |  |  |  |  |  |  |  | 1.2 |
Other income (expense), net |  |  |  |  |  |  |  |  |  |  | (4.7) |
Earnings before taxes |  |  |  |  |  |  |  |  |  |  | $ | 35.5 |
(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 both second quarter and June year-to-date 2024, other segment expenses for each reportable segment included: •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. (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:
| Second Quarter |  | June Year-to-Date
| 2025 |  | 2024 |  | 2025 |  | 2024
| (In millions of dollars)
Depreciation and amortization: |  |  |  |  |  |  |
Enterprise Talent Management | $ | 2.7 |  |  | $ | 4.8 |  |  | $ | 5.9 |  |  | $ | 9.0 |
Science, Engineering & Technology | 7.7 |  |  | 5.6 |  |  | 15.2 |  |  | 9.6 |
Education | 2.1 |  |  | 2.1 |  |  | 4.2 |  |  | 4.1 |

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