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SEGMENT AND GEOGRAPHICAL INFORMATION

3 Months Ended

Mar. 31, 2025

SEGMENT AND GEOGRAPHICAL INFORMATION

SEGMENT AND GEOGRAPHICAL INFORMATION

NOTE 8—SEGMENT AND GEOGRAPHICAL INFORMATION

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The Company operates as one reportable segment consisting primarily of fact-based sourcing advisory services. The Company operates principally in the Americas, Europe and Asia Pacific.

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The Company Chief Operating Decision Maker (the “CODM”) is our Chairman & Chief Executive Officer, Michael Connors. The CODM uses net income as presented on our Consolidated Statement of Income and Comprehensive Income in evaluating performance and determining how to allocate resources of the company as a whole.

Geographical revenue information for the segment is as follows:

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​	​	​	​	​	​	​	​
​	​	Three Months Ended					​
​	​	March 31,					​
​		2025			2024
Revenues	​	​	​	​	​	​	​
Americas	​	$	41,002	​	$	40,840	​
Europe	​		13,794	​		17,796	​
Asia Pacific	​		4,787	​		5,633	​
​	​	$	59,583	​	$	64,269	​

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The segregation of revenues by geographic region is based upon the location of the legal entity performing the services. The Company does not measure or monitor gross profit or operating income by geography or any other measure or metric, other than consolidated, for the purposes of making operating decisions or allocating resources.

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The following table represents a breakdown of net income that is used to help determine how resources are allocated:

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​	​	​	​	​	​	​
​	​	Three Months Ended
​	​	March 31,
​		2025			2024
​	​	​	​	​	​	​
Revenue		$	59,583		$	64,269
Less:		​	​		​	​
Compensation expense	​		39,988	​		42,418
Contract labor	​	​	4,279	​	​	4,910
License fees expense	​		519	​		4,200
Travel and entertainment	​	​	2,376	​	​	2,819
Professional fees	​	​	1,895	​	​	1,770
Computer expense	​	​	1,123	​	​	1,295
Restructuring costs	​	​	383	​	​	2,978
Other segment expenses	​	​	4,519	​	​	4,744
Depreciation and amortization	​	​	1,105	​	​	1,505
Interest income	​	​	(55)	​	​	(257)
Interest expense	​	​	1,056	​	​	1,500
Foreign currency translation	​	​	(3)	​	​	7
Income tax provision	​	​	910	​	​	(231)
Net income (loss)	​	$	1,488	​	$	(3,389)

​

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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.

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