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SEGMENT AND RELATED INFORMATION
 6 Months Ended
Jun. 30, 2025
Segment Reporting [Abstract]  
SEGMENT AND RELATED INFORMATION SEGMENT AND RELATED INFORMATION
 
We report segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as the source of our reportable segments. Our Chief Executive Officer is the chief operation decision maker. We have identified two reportable segments, Australia and Canada, which represent our strategic focus on hospitality services and workforce accommodations.

Prior to the fourth quarter of 2024, we presented segment operating income (loss) to include an allocation of corporate overhead expenses. To better align segment operating income (loss) to the profitability measure used by our chief operating decision maker, we have excluded this allocation. Prior periods have been updated to be consistent with the presentation for the three and six months ended June 30, 2025.
 
Financial information by business segment for each of the three and six months ended June 30, 2025 and 2024 is summarized in the following table (in thousands):
 
Three Months Ended June 30, 2025AustraliaCanadaCorporate, other and eliminationsTotal
Revenues$112,672 $50,022 $— $162,694 
Cost of sales and services82,477 39,037 17 121,531 
Revenues less cost of sales and services30,195 10,985 (17)41,163 
Selling, general and administrative expenses (1)
6,716 4,128 9,626 20,470 
Depreciation and amortization expense9,050 8,751 26 17,827 
Other operating expense (income) (2)
(144)21 189 66 
Operating income (loss)14,573 (1,915)(9,858)2,800 
Reconciliation to income (loss) before income taxes
Other loss (3)
(2,505)
Income before income taxes$295 
Capital expenditures$3,451 $1,047 $— $4,498 
Total assets$276,623 $681,264 $(449,048)$508,839 
Three Months Ended June 30, 2024AustraliaCanadaCorporate, other and eliminationsTotal
Revenues$108,608 $79,527 $578 $188,713 
Cost of sales and services81,037 58,849 948 140,834 
Revenues less cost of sales and services27,571 20,678 (370)47,879 
Selling, general and administrative expenses (1)
5,956 4,467 7,010 17,433 
Depreciation and amortization expense7,695 9,252 112 17,059 
Other operating expense (2)
64 105 106 275 
Operating income (loss)13,856 6,854 (7,598)13,112 
Reconciliation to income (loss) before income taxes
Other loss (3)
(1,839)
Income before income taxes$11,273 
Capital expenditures$3,652 $1,647 $17 $5,316 
Total assets$207,465 $737,275 $(461,506)$483,234 


Six Months Ended June 30, 2025AustraliaCanadaCorporate, other and eliminationsTotal
Revenues$216,318 $90,420 $— $306,738 
Cost of sales and services159,197 76,682 267 236,146 
Revenues less cost of sales and services57,121 13,738 (267)70,592 
Selling, general and administrative expenses (1)
13,124 8,429 17,102 38,655 
Depreciation and amortization expense16,854 17,171 55 34,080 
Other operating expense (income) (2)
(69)82 560 573 
Operating income (loss)27,212 (11,944)(17,984)(2,716)
Recon to income (loss) before income taxes
Other loss(3)
(3,751)
Loss before income taxes$(6,467)
Capital expenditures$5,396 $4,373 $— $9,769 
Total assets$276,623 $681,264 $(449,048)$508,839 
Six Months Ended June 30, 2024AustraliaCanadaCorporate, other and eliminationsTotal
Revenues$200,345 $146,687 $7,801 $354,833 
Cost of sales and services147,150 116,106 8,023 271,279 
Revenues less cost of sales and services53,195 30,581 (222)83,554 
Selling, general and administrative expenses (1)
11,268 9,336 15,469 36,073 
Depreciation and amortization expense14,932 18,648 249 33,829 
Other operating expense (income) (2)
5,851 (5,962)2,432 2,321 
Operating income (loss)21,144 8,559 (18,372)11,331 
Recon to income (loss) before income taxes
Other loss (3)
(3,703)
Income before income taxes$7,628 
Capital expenditures$8,170 $2,742 $17 $10,929 
Total assets$207,465 $737,275 $(461,506)$483,234 

(1)Corporate, other and eliminations SG&A expense includes corporate information technology (IT) expenses managed on a worldwide basis that are not allocated to individual segments in Australia and Canada. During the three months ended June 30, 2025 and 2024, we recognized IT expenses at corporate not allocated of $2.0 million and $2.4 million, respectively. During the six months ended June 30, 2025 and 2024, we recognized IT expenses at corporate not allocated of $4.0 million and $4.6 million, respectively.
(2)Other operating expense (income) for each reportable segment primarily includes other operating expenses for the three and six months ended June 30, 2025 and 2024. In addition, for the three and six months ended June 30, 2024, other operating expense (income) includes impairment expense in Canada and the U.S. and gain on sale of McClelland Lake Lodge assets, net, in Canada.
(3)Other income (loss) is primarily related to interest expense, interest income and other income.