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Note 14 - Segment Information | 6 Months Ended
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Jul. 03, 2021
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] |
14. | Segment Information
The Company follows ASC280, “Segment Reporting,” 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 January 2, 2021). Segment operating income (loss) 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 July 3, 2021 |  | Engineering |  |  | Specialty Health Care |  |  | Information Technology |  |  | Corporate |  |  | Total |
Revenue |  | $ | 16,934 |  |  | $ | 22,941 |  |  | $ | 9,058 |  |  | $ | - |  |  | $ | 48,933 |
Cost of services |  |  | 12,920 |  |  |  | 17,349 |  |  |  | 6,398 |  |  |  | - |  |  |  | 36,667 |
Gross profit |  |  | 4,014 |  |  |  | 5,592 |  |  |  | 2,660 |  |  |  | - |  |  |  | 12,266 |
Selling, general and administrative |  |  | 3,625 |  |  |  | 4,399 |  |  |  | 1,971 |  |  |  | - |  |  |  | 9,995 |
Depreciation and amortization of property and equipment |  |  | 153 |  |  |  | 80 |  |  |  | 26 |  |  |  | - |  |  |  | 259 |
Amortization of acquired intangible assets |  |  | 9 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9 |
Tax credit professional fees |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 60 |  |  |  | 60 |
Operating income (loss) |  | $ | 227 |  |  | $ | 1,113 |  |  | $ | 663 |  |  | $ | (60 | ) |  | $ | 1,943 |
Total assets as of July 3, 2021 |  | $ | 30,050 |  |  | $ | 20,064 |  |  | $ | 8,187 |  |  | $ | 6,396 |  |  | $ | 64,697 |
Capital expenditures |  | $ | 30 |  |  | $ | 39 |  |  | $ | 3 |  |  | $ | 22 |  |  | $ | 94 |
Thirteen Week Period Ended June 27, 2020 |  | Engineering |  |  | Specialty Health Care |  |  | Information Technology |  |  | Corporate |  |  | Total |
Revenue |  | $ | 14,038 |  |  | $ | 10,684 |  |  | $ | 7,930 |  |  | $ | - |  |  | $ | 32,652 |
Cost of services |  |  | 9,804 |  |  |  | 8,487 |  |  |  | 5,858 |  |  |  | - |  |  |  | 24,149 |
Gross profit |  |  | 4,234 |  |  |  | 2,197 |  |  |  | 2,072 |  |  |  | - |  |  |  | 8,503 |
Selling, general and administrative |  |  | 3,349 |  |  |  | 3,208 |  |  |  | 2,437 |  |  |  | - |  |  |  | 8,994 |
Depreciation and amortization of property and equipment |  |  | 154 |  |  |  | 70 |  |  |  | 22 |  |  |  | - |  |  |  | 246 |
Amortization of acquired intangible assets |  |  | 80 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 80 |
Write-off of receivables and professional fees incurred related to arbitration |  |  | 350 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 350 |
Operating income (loss) |  | $ | 301 |  |  | $ | (1,081 | ) |  | $ | (387 | ) |  | $ | - |  |  | $ | (1,167 | )
Total assets as of June 27, 2020 |  | $ | 40,699 |  |  | $ | 15,570 |  |  | $ | 7,815 |  |  | $ | 6,094 |  |  | $ | 70,178 |
Capital expenditures |  | $ | 21 |  |  | $ | - |  |  | $ | 20 |  |  | $ | 75 |  |  | $ | 116 |
Twenty-Six Week Period Ended July 3, 2021 |  | Engineering |  |  | Specialty Health Care |  |  | Information Technology |  |  | Corporate |  |  | Total |
Revenue |  | $ | 31,400 |  |  | $ | 44,077 |  |  | $ | 18,005 |  |  | $ | - |  |  | $ | 93,482 |
Cost of services |  |  | 24,180 |  |  |  | 33,448 |  |  |  | 12,738 |  |  |  | - |  |  |  | 70,366 |
Gross profit |  |  | 7,220 |  |  |  | 10,629 |  |  |  | 5,267 |  |  |  | - |  |  |  | 23,116 |
Selling, general and administrative |  |  | 6,697 |  |  |  | 8,464 |  |  |  | 3,903 |  |  |  | - |  |  |  | 19,064 |
Depreciation and amortization of property and equipment |  |  | 308 |  |  |  | 161 |  |  |  | 56 |  |  |  | - |  |  |  | 525 |
Amortization of acquired intangible assets |  |  | 89 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 89 |
Tax credit professional fees |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 120 |  |  |  | 120 |
Operating income (loss) |  | $ | 126 |  |  | $ | 2,004 |  |  | $ | 1,308 |  |  | $ | (120 | ) |  | $ | 3,318 |
Total assets as of July 3, 2021 |  | $ | 30,050 |  |  | $ | 20,064 |  |  | $ | 8,187 |  |  | $ | 6,396 |  |  | $ | 64,697 |
Capital expenditures |  | $ | 39 |  |  | $ | 67 |  |  | $ | 9 |  |  | $ | 26 |  |  | $ | 141 |
Twenty-Six Week Period Ended June 27, 2020 |  | Engineering |  |  | Specialty Health Care |  |  | Information Technology |  |  | Corporate |  |  | Total |
Revenue |  | $ | 28,201 |  |  | $ | 32,881 |  |  | $ | 16,603 |  |  | $ | - |  |  | $ | 77,685 |
Cost of services |  |  | 20,001 |  |  |  | 26,311 |  |  |  | 12,027 |  |  |  | - |  |  |  | 58,339 |
Gross profit |  |  | 8,200 |  |  |  | 6,570 |  |  |  | 4,576 |  |  |  | - |  |  |  | 19,346 |
Selling, general and administrative |  |  | 6,723 |  |  |  | 7,682 |  |  |  | 4,826 |  |  |  | - |  |  |  | 19,231 |
Depreciation and amortization of property and equipment |  |  | 312 |  |  |  | 147 |  |  |  | 42 |  |  |  | - |  |  |  | 501 |
Amortization of acquired intangible assets |  |  | 160 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 160 |
Write-off of receivables and professional fees incurred related to arbitration |  |  | 8,397 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,397 |
Operating income (loss) |  | $ | (7,392 | ) |  | $ | (1,259 | ) |  | $ | (292 | ) |  | $ | - |  |  | $ | (8,943 | )
Total assets as of June 27, 2020 |  | $ | 40,699 |  |  | $ | 15,570 |  |  | $ | 7,815 |  |  | $ | 6,094 |  |  | $ | 70,178 |
Capital expenditures |  | $ | 30 |  |  | $ | 10 |  |  | $ | 35 |  |  | $ | 76 |  |  | $ | 151 |
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 twenty-six week periods ended July 3, 2021 and June 27, 2020 are as follows:
|  | Thirteen Week Periods Ended |  |  | Twenty-Six Week Periods Ended |
|  | July 3, 2021 |  |  | June 27, 2020 |  |  | July 3, 2021 |  |  | June 27, 2020 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U. S. |  | $ | 43,746 |  |  | $ | 26,989 |  |  | $ | 82,753 |  |  | $ | 66,165 |
Canada |  |  | 3,074 |  |  |  | 3,641 |  |  |  | 6,459 |  |  |  | 7,643 |
Puerto Rico |  |  | 1,368 |  |  |  | 1,383 |  |  |  | 2,883 |  |  |  | 2,585 |
Serbia |  |  | 745 |  |  |  | 639 |  |  |  | 1,387 |  |  |  | 1,292 |
|  | $ | 48,933 |  |  | $ | 32,652 |  |  | $ | 93,482 |  |  | $ | 77,685 |
Total assets by geographic area as of the reported periods are as follows:
|  | July 3, 2021 |  |  | January 2, 2021 |
Total assets |  |  |  |  |  |  |  |
U. S. |  | $ | 54,095 |  |  | $ | 56,308 |
Canada |  |  | 5,626 |  |  |  | 7,067 |
Puerto Rico |  |  | 1,511 |  |  |  | 1,483 |
Serbia |  |  | 3,465 |  |  |  | 3,481 |
|  | $ | 64,697 |  |  | $ | 68,339 |

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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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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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