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SEGMENT AND GEOGRAPHICAL INFORMATION

9 Months Ended

Sep. 30, 2025

SEGMENT AND GEOGRAPHICAL INFORMATION

SEGMENT AND GEOGRAPHICAL INFORMATION

NOTE 9—SEGMENT AND GEOGRAPHICAL INFORMATION

​

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.

​

The Company’s 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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​

​

​

​

​

​

​

​

​

​

​

​

​

​

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Three Months Ended

​

Nine Months Ended

​

​

September 30,

​

September 30,

​

2025

2024

2025

2024

Revenues

​

​

​

​

​

​

​

​

​

​

​

​

Americas

​

$

42,151

​

$

40,146

​

$

122,634

​

$

120,967

Europe

​

16,010

​

16,199

​

46,440

​

52,796

Asia Pacific

​

4,203

​

4,932

​

14,438

​

16,045

​

​

$

62,364

​

$

61,277

​

$

183,512

​

$

189,808

​

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.

​

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

​

Nine Months Ended

​

​

September 30,

​

September 30,

​

2025

2024

​

2025

2024

​

​

​

​

​

​

​

​

​

​

​

​

​

Revenue

$

62,364

$

61,277

​

$

183,512

$

189,808

Less:

​

​

​

​

​

​

​

​

​

Compensation expense

​

40,700

​

40,488

​

121,248

​

124,055

Contract labor

​

​

5,424

​

​

4,789

​

​

14,174

​

​

14,415

Third-party costs

​

564

​

1,401

​

1,535

​

9,536

Travel and entertainment

​

​

2,314

​

​

1,967

​

​

7,266

​

​

6,581

Professional fees

​

​

1,717

​

​

1,689

​

​

5,388

​

​

4,924

Computer expense

​

​

1,131

​

​

1,274

​

​

3,509

​

​

3,824

Restructuring costs

​

​

633

​

​

586

​

​

1,347

​

​

4,263

Other segment expenses (1)

​

​

4,150

​

​

3,191

​

​

12,982

​

​

11,912

Depreciation and amortization

​

​

1,143

​

​

1,598

​

​

3,413

​

​

4,724

Interest income

​

​

(23)

​

​

(222)

​

​

(115)

​

​

(701)

Interest expense

​

​

1,051

​

​

1,604

​

​

3,154

​

​

4,672

Gain on the sale of business

​

​

(720)

​

​

—

​

​

(720)

​

​

—

Foreign currency translation

​

​

81

​

​

30

​

​

174

​

​

24

Income tax provision

​

​

1,143

​

​

1,734

​

​

3,430

​

​

1,782

Net income (loss)

​

$

3,056

​

$

1,148

​

$

6,727

​

$

(203)

⁽¹⁾ Other segment expenses include communication, occupancy, marketing, stock-based compensation, acquisition and disposition and other overhead expenses.

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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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