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Note 14 - Segment Information | 12 Months Ended
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Dec. 30, 2023
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 Consolidated Financial Statements). 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:
Fiscal Year Ended December 30, 2023 | Specialty Health Care |  |  | Engineering |  |  | Life Sciences and IT |  |  | Corporate |  |  | Total |
Revenue | $ | 136,241 |  |  | $ | 84,675 |  |  | $ | 42,321 |  |  | $ | - |  |  | $ | 263,237 |
Cost of services |  | 96,309 |  |  |  | 64,071 |  |  |  | 26,161 |  |  |  | - |  |  |  | 186,541 |
Gross profit |  | 39,932 |  |  |  | 20,604 |  |  |  | 16,160 |  |  |  | - |  |  |  | 76,696 |
Selling, general and administrative |  | 26,010 |  |  |  | 16,964 |  |  |  | 9,211 |  |  |  | - |  |  |  | 52,185 |
Depreciation and amortization of property and equipment |  | 383 |  |  |  | 504 |  |  |  | 145 |  |  |  | - |  |  |  | 1,032 |
Amortization of acquired intangible assets |  | - |  |  |  | - |  |  |  | 182 |  |  |  | - |  |  |  | 182 |
Gain on sale of assets |  | - |  |  |  | (395 | ) |  |  | - |  |  |  | - |  |  |  | (395 | )
Operating income | $ | 13,539 |  |  | $ | 3,531 |  |  | $ | 6,622 |  |  | $ | - |  |  | $ | 23,692 |
Total assets as of December 30, 2023 | $ | 43,769 |  |  | $ | 46,425 |  |  | $ | 18,586 |  |  | $ | 11,704 |  |  | $ | 120,484 |
Property and equipment acquired | $ | 141 |  |  | $ | 724 |  |  | $ | 123 |  |  | $ | 1,943 |  |  | $ | 2,931 |
Fiscal Year Ended December 31, 2022 | Specialty Health Care |  |  | Engineering |  |  | Life Sciences and IT |  |  | Corporate |  |  | Total |
Revenue | $ | 159,448 |  |  | $ | 85,937 |  |  | $ | 39,295 |  |  | $ | - |  |  | $ | 284,680 |
Cost of services |  | 111,543 |  |  |  | 64,218 |  |  |  | 25,992 |  |  |  | - |  |  |  | 201,753 |
Gross profit |  | 47,905 |  |  |  | 21,719 |  |  |  | 13,303 |  |  |  | - |  |  |  | 82,927 |
Selling, general and administrative |  | 27,661 |  |  |  | 17,272 |  |  |  | 8,462 |  |  |  | - |  |  |  | 53,395 |
Depreciation and amortization of property and equipment |  | 426 |  |  |  | 455 |  |  |  | 114 |  |  |  | - |  |  |  | 995 |
Amortization of acquired intangible assets |  | - |  |  |  | - |  |  |  | 46 |  |  |  | - |  |  |  | 46 |
Remeasurement of acquisition-related contingent consideration |  | - |  |  |  | (88 | ) |  |  | - |  |  |  | - |  |  |  | (88 | )
Gain on sale of assets |  | - |  |  |  | (219 | ) |  |  | - |  |  |  | - |  |  |  | (219 | )
Operating income | $ | 19,818 |  |  | $ | 4,299 |  |  | $ | 4,681 |  |  | $ | - |  |  | $ | 28,798 |
Total assets as of December 31, 2022 | $ | 34,062 |  |  | $ | 33,447 |  |  | $ | 15,778 |  |  | $ | 4,677 |  |  | $ | 87,964 |
Property and equipment acquired | $ | 75 |  |  | $ | 657 |  |  | $ | 124 |  |  | $ | 296 |  |  | $ | 1,152 |
Fiscal Year Ended January 1, 2022 | Specialty Health Care |  |  | Engineering |  |  | Life Sciences and IT |  |  | Corporate |  |  | Total |
Revenue | $ | 98,495 |  |  | $ | 66,172 |  |  | $ | 39,208 |  |  | $ | - |  |  | $ | 203,875 |
Cost of services |  | 73,177 |  |  |  | 50,109 |  |  |  | 27,465 |  |  |  | - |  |  |  | 150,751 |
Gross profit |  | 25,318 |  |  |  | 16,063 |  |  |  | 11,743 |  |  |  | - |  |  |  | 53,124 |
Selling, general and administrative |  | 19,491 |  |  |  | 14,210 |  |  |  | 8,318 |  |  |  | - |  |  |  | 42,019 |
Depreciation and amortization of property and equipment |  | 373 |  |  |  | 521 |  |  |  | 113 |  |  |  | - |  |  |  | 1,007 |
Amortization of acquired intangible assets |  | - |  |  |  | 95 |  |  |  | - |  |  |  | - |  |  |  | 95 |
Remeasurement of acquisition-related contingent consideration |  | - |  |  |  | (1,713 | ) |  |  | - |  |  |  | - |  |  |  | (1,713 | )
Gain on sale of assets |  | - |  |  |  | (2,420 | ) |  |  | - |  |  |  | - |  |  |  | (2,420 | )
Operating income | $ | 5,454 |  |  | $ | 5,370 |  |  | $ | 3,312 |  |  | $ | - |  |  | $ | 14,136 |
Total assets as of January 1, 2022 | $ | 32,809 |  |  | $ | 28,343 |  |  | $ | 8,676 |  |  | $ | 3,024 |  |  | $ | 72,852 |
Property and equipment acquired | $ | 563 |  |  | $ | 481 |  |  | $ | 173 |  |  | $ | 359 |  |  | $ | 1,576 |
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, Germany, Puerto Rico and Serbia. Revenue by geographic area for the fiscal years ended December 30, 2023, December 31, 2022 and January 1, 2022 are as follows:
|  | Fiscal Year Ended |
|  | December 30, |  |  | December 31, |  |  | January 1, |
|  | 2023 |  |  | 2022 |  |  | 2022 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 246,578 |  |  | $ | 272,342 |  |  | $ | 186,169 |
Canada |  |  | 6,480 |  |  |  | 4,708 |  |  |  | 9,578 |
Puerto Rico |  |  | 6,515 |  |  |  | 5,180 |  |  |  | 5,237 |
Europe |  |  | 3,664 |  |  |  | 2,630 |  |  |  | 2,891 |
|  | $ | 263,237 |  |  | $ | 284,680 |  |  | $ | 203,875 |
Total assets by geographic area as of the reported periods are as follows:
|  | Fiscal Year Ended |
|  | December 30, |  |  | December 31, |  |  | January 1, |
|  | 2023 |  |  | 2022 |  |  | 2022 |
Total Assets |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 110,781 |  |  | $ | 81,558 |  |  | $ | 67,296 |
Canada |  |  | 1,880 |  |  |  | 1,640 |  |  |  | 1,327 |
Puerto Rico |  |  | 3,476 |  |  |  | 1,401 |  |  |  | 963 |
Europe |  |  | 4,347 |  |  |  | 3,365 |  |  |  | 3,266 |
|  | $ | 120,484 |  |  | $ | 87,964 |  |  | $ | 72,852 |

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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 -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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