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Income Taxes | 9 Months Ended
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Sep. 30, 2025
Income Tax Disclosure [Abstract] |
Income Taxes | Note 11 — Income Taxes Forrester provides for income taxes on an interim basis according to management’s estimate of the effective tax rate expected to be applicable for the full fiscal year. Certain items such as changes in tax rates, tax benefits or expense related to settlements of share-based awards, tax effects of foreign currency gains or losses, goodwill impairments, and the tax effect from the divestment of operations are treated as discrete items and are recorded in the period in which they arise. Income tax expense for the nine months ended September 30, 2025 was $2.6 mill ion resulting in an effective ta x rate of (3.1)% for the period. Income tax expense for the nine months ended September 30, 2024 was $7.9 million resulting in an effective tax rate of 460.9% for the period. The decrease in the effective tax rate during the 2025 period was primarily due to the goodwill impairment charge, which is not deductible for tax purposes, in addition to transactions in 2024 that increased the Company’s tax expense and effective tax rate, including the divestiture of the FeedbackNow product line, foreign withholding taxes due to the dissolution of a foreign subsidiary, and a valuation allowance recorded against non-realizable state net operating loss carryforwards due to the dissolution of a domestic subsidiary. On July 4th, 2025, the One Big Beautiful Bill Act (“OBBBA”) was enacted, introducing changes to U.S. tax law. The effects of the OBBBA have been incorporated into the Company's estimated annual effective tax rate for the three and nine months ended September 30, 2025 and the impact was not material. The Company will continue to evaluate the changes from OBBBA, monitor developments, and assess its tax position as further guidance becomes available.

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