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Note 14 - Segment Information | 9 Months Ended
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Sep. 26, 2020
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] |
14. | Segment Information
The Company follows “Disclosures about Segments of an Enterprise and Related Information,” which establishes standards for companies to report information about operating segments, geographic areas and major customers. The accounting policies of each reportable segment are the same as those described in the summary of significant accounting policies (see Note 1 to the Company's Condensed Consolidated Financial Statements included in its Annual Report on Form 10 -K for the year ended December 28, 2019). Segment operating (loss) income includes selling, general and administrative expenses directly attributable to that segment as well as charges for allocating corporate costs to each of the operating segments. The following tables reflect the results of the reportable segments consistent with the Company's management system:
Thirteen Week Period Ended September 26 , 2020 |  | Engineering |  |  | Specialty Health Care |  |  | Information Technology |  |  | Corporate |  |  | Total |
Revenue |  | $ | 15,087 |  |  | $ | 9,015 |  |  | $ | 7,459 |  |  | $ | - |  |  | $ | 31,561 |
Cost of services |  |  | 10,674 |  |  |  | 6,724 |  |  |  | 5,343 |  |  |  | - |  |  |  | 22,741 |
Gross profit |  |  | 4,413 |  |  |  | 2,291 |  |  |  | 2,116 |  |  |  | - |  |  |  | 8,820 |
Selling, general and administrative |  |  | 3,359 |  |  |  | 2,989 |  |  |  | 2,258 |  |  |  | - |  |  |  | 8,606 |
Depreciation and amortization |  |  | 252 |  |  |  | 82 |  |  |  | 38 |  |  |  | - |  |  |  | 372 |
Operating income (loss) |  | $ | 802 |  |  | $ | (780 | ) |  | $ | (180 | ) |  | $ | - |  |  | $ | (158 | )
Total assets as of September 26, 2020 |  | $ | 34,961 |  |  | $ | 14,349 |  |  | $ | 7,858 |  |  | $ | 5,385 |  |  | $ | 62,553 |
Capital expenditures |  | $ | (37 | ) |  | $ | 7 |  |  | $ | 8 |  |  | $ | 271 |  |  | $ | 249 |
Thirteen Week Period Ended September 28 , 2019 |  | Engineering |  |  | Specialty Health Care |  |  | Information Technology |  |  | Corporate |  |  | Total |
Revenue |  | $ | 15,140 |  |  | $ | 16,765 |  |  | $ | 8,345 |  |  | $ | - |  |  | $ | 40,250 |
Cost of services |  |  | 10,984 |  |  |  | 12,795 |  |  |  | 5,856 |  |  |  | - |  |  |  | 29,635 |
Gross profit |  |  | 4,156 |  |  |  | 3,970 |  |  |  | 2,489 |  |  |  | - |  |  |  | 10,615 |
Selling, general and administrative |  |  | 2,996 |  |  |  | 4,205 |  |  |  | 2,297 |  |  |  | - |  |  |  | 9,498 |
Depreciation and amortization |  |  | 293 |  |  |  | 74 |  |  |  | 19 |  |  |  | - |  |  |  | 386 |
Operating income (loss) |  | $ | 867 |  |  | $ | (309 | ) |  | $ | 173 |  |  | $ | - |  |  | $ | 731 |
Total assets as of September 28, 2019 |  | $ | 53,639 |  |  | $ | 25,822 |  |  | $ | 7,773 |  |  | $ | 4,506 |  |  | $ | 91,740 |
Capital expenditures |  | $ | (11 | ) |  | $ | 2 |  |  | $ | 19 |  |  | $ | 53 |  |  | $ | 63 |
Thirty-Nine Week Period Ended September 26 , 2020 |  | Engineering |  |  | Specialty Health Care |  |  | Information Technology |  |  | Corporate |  |  | Total |
Revenue |  | $ | 43,288 |  |  | $ | 41,896 |  |  | $ | 24,062 |  |  | $ | - |  |  | $ | 109,246 |
Cost of services |  |  | 30,673 |  |  |  | 33,037 |  |  |  | 17,370 |  |  |  | - |  |  |  | 81,080 |
Gross profit |  |  | 12,615 |  |  |  | 8,859 |  |  |  | 6,692 |  |  |  | - |  |  |  | 28,166 |
Selling, general and administrative |  |  | 10,073 |  |  |  | 10,682 |  |  |  | 7,082 |  |  |  | - |  |  |  | 27,837 |
Depreciation and amortization |  |  | 720 |  |  |  | 235 |  |  |  | 78 |  |  |  | - |  |  |  | 1,033 |
Write-off of receivables and professional fees incurred related to arbitration |  |  | 8,397 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,397 |
Operating loss |  | $ | (6,575 | ) |  | $ | (2,058 | ) |  | $ | (468 | ) |  | $ | - |  |  | $ | (9,101 | )
Total assets as of September 26, 2020 |  | $ | 34,961 |  |  | $ | 14,349 |  |  | $ | 7,858 |  |  | $ | 5,385 |  |  | $ | 62,553 |
Capital expenditures |  | $ | (7 | ) |  | $ | 17 |  |  | $ | 43 |  |  | $ | 347 |  |  | $ | 400 |
Thirty-Nine Week Period Ended September 28 , 2019 |  | Engineering |  |  | Specialty Health Care |  |  | Information Technology |  |  | Corporate |  |  | Total |
Revenue |  | $ | 52,778 |  |  | $ | 64,305 |  |  | $ | 25,467 |  |  | $ | - |  |  | $ | 142,550 |
Cost of services |  |  | 38,666 |  |  |  | 49,395 |  |  |  | 18,554 |  |  |  | - |  |  |  | 106,615 |
Gross profit |  |  | 14,112 |  |  |  | 14,910 |  |  |  | 6,913 |  |  |  | - |  |  |  | 35,935 |
Selling, general and administrative |  |  | 10,486 |  |  |  | 12,990 |  |  |  | 6,689 |  |  |  | - |  |  |  | 30,165 |
Depreciation and amortization |  |  | 879 |  |  |  | 250 |  |  |  | 62 |  |  |  | - |  |  |  | 1,191 |
Operating income |  | $ | 2,747 |  |  | $ | 1,670 |  |  | $ | 162 |  |  | $ | - |  |  | $ | 4,579 |
Total assets as of September 28, 2019 |  | $ | 53,639 |  |  | $ | 25,822 |  |  | $ | 7,773 |  |  | $ | 4,506 |  |  | $ | 91,740 |
Capital expenditures |  | $ | 76 |  |  | $ | 107 |  |  | $ | 36 |  |  | $ | 82 |  |  | $ | 301 |
The Company derives a majority of its revenue from offices in the United States. Revenue reported for each operating segment are all from external customers. The Company is domiciled in the United States and its segments operate in the United States, Canada, Puerto Rico and Serbia. Revenue by geographic area for the thirteen and thirty-nine week periods ended September 26, 2020 and September 28, 2019 are as follows:
|  | Thirteen Week Periods Ended |  |  | Thirty-Nine Week Periods Ended |
|  | September 26, 2020 |  |  | September 28, 2019 |  |  | September 26, 2020 |  |  | September 28, 2019 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U. S. |  | $ | 25,628 |  |  | $ | 34,810 |  |  | $ | 91,793 |  |  | $ | 124,356 |
Canada |  |  | 3,543 |  |  |  | 3,682 |  |  |  | 11,186 |  |  |  | 12,770 |
Puerto Rico |  |  | 1,433 |  |  |  | 1,215 |  |  |  | 4,018 |  |  |  | 3,627 |
Serbia |  |  | 957 |  |  |  | 543 |  |  |  | 2,249 |  |  |  | 1,797 |
|  | $ | 31,561 |  |  | $ | 40,250 |  |  | $ | 109,246 |  |  | $ | 142,550 |
Total assets by geographic area as of the reported periods are as follows:
|  | September 26, 2020 |  |  | December 28, 2019 |
Total assets |  |  |  |  |  |  |  |
U. S. |  | $ | 39,760 |  |  | $ | 75,724 |
Canada |  |  | 14,828 |  |  |  | 13,770 |
Puerto Rico |  |  | 2,105 |  |  |  | 2,066 |
Serbia |  |  | 5,840 |  |  |  | 4,613 |
|  | $ | 62,533 |  |  | $ | 96,173 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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