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Note 14 - Segment Information | 12 Months Ended
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Jan. 03, 2026
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] |
14. | SEGMENT INFORMATION
The Company follows ASC 280, “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). The Company reports segment information based on the management approach, which designates the internal reporting used by the Chief Operating Decision Makers (“CODMs”), who were Bradley Vizi, Chief Executive Officer, and Kevin Miller. Chief Financial Officer. The Company’s CODMs are responsible for making decisions regarding the Company’s business, including resource allocations and performance assessments based on historical and future segment revenue, operating expenses, and operating income (loss) before interest and taxes. In the second quarter of fiscal 2025, the Company made certain revisions to the internal measurement of segment operating results for the purpose of evaluating segment performance and resource allocation. The revised segment reporting now presents corporate operating costs separately instead of allocating them to the operating segments. The revision was the result of a shift in the CODM’s more granular and independent focus on the now four segments. We have presented the revised segment results for both fiscal 2025 and the prior period on a comparable basis. The following tables summarize the results of operations and total assets by segment provided to the CODMs. Segment operating income (loss) includes selling, general, and administrative expenses directly attributable to that segment. The following tables reflect the results of the reportable segments consistent with the Company’s management system. Please refer to the segment discussion of the Management’s Discussion and Analysis of Financial Condition and Results of Operations section of this Annual Report on Form 10-K.
Fiscal Year Ended January 3, 2026 |  | Specialty Health Care |  |  | Engineering |  |  | Life Sciences, Data & Solutions |  |  | Corporate |  |  | Total |
Revenue |  | $ | 164,104 |  |  | $ | 120,486 |  |  | $ | 34,814 |  |  | $ | - |  |  | $ | 319,404 |
Cost of services |  |  | 116,702 |  |  |  | 93,104 |  |  |  | 21,655 |  |  |  | - |  |  |  | 231,461 |
Gross profit |  |  | 47,402 |  |  |  | 27,382 |  |  |  | 13,159 |  |  |  | - |  |  |  | 87,943 |
Selling, general and administrative |  |  | 24,220 |  |  |  | 11,976 |  |  |  | 6,694 |  |  |  | 18,042 |  |  |  | 60,932 |
Depreciation and amortization of property and equipment |  |  | 393 |  |  |  | 771 |  |  |  | 148 |  |  |  | 606 |  |  |  | 1,918 |
Operating income (loss) |  | $ | 22,789 |  |  | $ | 14,635 |  |  | $ | 6,317 |  |  | $ | (18,648 | ) |  | $ | 25,093 |
Total assets as of January 3, 2026 |  | $ | 46,541 |  |  | $ | 60,562 |  |  | $ | 13,936 |  |  | $ | 13,358 |  |  | $ | 134,397 |
Property and equipment acquired |  | $ | 238 |  |  | $ | 480 |  |  | $ | 36 |  |  | $ | 841 |  |  | $ | 1,595 |
Fiscal Year Ended December 28, 2024 |  | Specialty Health Care |  |  | Engineering |  |  | Life Sciences, Data & Solutions |  |  | Corporate |  |  | Total |
Revenue |  | $ | 142,679 |  |  | $ | 96,459 |  |  | $ | 39,242 |  |  | $ | - |  |  | $ | 278,380 |
Cost of services |  |  | 100,146 |  |  |  | 73,916 |  |  |  | 24,540 |  |  |  | - |  |  |  | 198,602 |
Gross profit |  |  | 42,533 |  |  |  | 22,543 |  |  |  | 14,702 |  |  |  | - |  |  |  | 79,778 |
Selling, general and administrative |  |  | 22,213 |  |  |  | 11,869 |  |  |  | 6,875 |  |  |  | 15,830 |  |  |  | 56,787 |
Depreciation and amortization of property and equipment |  |  | 386 |  |  |  | 613 |  |  |  | 150 |  |  |  | 270 |  |  |  | 1,419 |
Amortization of acquired intangible assets |  |  | - |  |  |  | - |  |  |  | 683 |  |  |  | - |  |  |  | 683 |
Potential stock issuance and financing transactions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 323 |  |  |  | 323 |
Remeasurement of contingent consideration |  |  | - |  |  |  | - |  |  |  | (1,759 | ) |  |  | - |  |  |  | (1,759 | )
Operating income (loss) |  | $ | 19,934 |  |  | $ | 10,061 |  |  | $ | 8,753 |  |  | $ | (16,423 | ) |  | $ | 22,325 |
Total assets as of December 28, 2024 |  | $ | 43,180 |  |  | $ | 52,160 |  |  | $ | 22,210 |  |  | $ | 14,527 |  |  | $ | 132,077 |
Property and equipment acquired |  | $ | 296 |  |  | $ | 691 |  |  | $ | 28 |  |  | $ | 1,557 |  |  | $ | 2,572 |
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, Philippines, Puerto Rico and Europe. The Company does not derive any revenue in the Philippines. Revenue by geographic area for the fiscal years ended January 3, 2026 and December 28, 2024 are as follows:
|  | Fiscal Year Ended |
|  | January 3, |  |  | December 28, |
|  | 2026 |  |  | 2024 |
Revenue |  |  |  |  |  |  |  |
United States |  | $ | 290,187 |  |  | $ | 256,759 |
Canada |  |  | 7,535 |  |  |  | 7,196 |
Puerto Rico |  |  | 6,363 |  |  |  | 7,017 |
Europe |  |  | 15,319 |  |  |  | 7,408 |
|  | $ | 319,404 |  |  | $ | 278,380 |
Total assets by geographic area as of the reported periods are as follows:
|  | Fiscal Year Ended |
|  | January 3, |  |  | December 28, |
|  | 2026 |  |  | 2024 |
Total Assets |  |  |  |  |  |  |  |
United States |  | $ | 123,021 |  |  | $ | 123,905 |
Canada |  |  | 1,828 |  |  |  | 1,423 |
Puerto Rico |  |  | 2,637 |  |  |  | 3,286 |
Europe |  |  | 6,594 |  |  |  | 3,408 |
Philippines |  |  | 317 |  |  |  | 55 |
|  | $ | 134,397 |  |  | $ | 132,077 |

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- Definition The entire disclosure for reporting segments including data and tables. 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