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Segment Information And Enterprise Reporting | 12 Months Ended
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May 28, 2022
Segment Information And Enterprise Reporting [Abstract] |
Segment Information And Enterprise Reporting | 19. Segment Information and Enterprise Reporting As discussed in Note 2 — Summary of Significant Accounting Policies, the Company revised its historical one segment position and identified the following new operating segments effective in the second quarter of fiscal 2021 to align with changes made in its internal management structure and its reporting structure of financial information used to assess performance and allocate resources: RGP, taskforce, and Sitrick. RGP is the Company’s only reportable segment. taskforce and Sitrick do not individually meet the quantitative thresholds to qualify as reportable segments. Therefore, they are combined and disclosed as Other Segments. The tables below reflect the operating results of the Company’s segments consistent with the management and performance measurement system utilized by the Company. Fiscal 2020 results were recast to reflect the impact of the preceding segment changes. Performance measurement is based on segment Adjusted EBITDA. Adjusted EBITDA is defined as net income before amortization expense, depreciation expense, interest and income taxes plus stock-based compensation expense, restructuring costs, technology transformation costs, and plus or minus contingent consideration adjustments. Adjusted EBITDA at the segment level excludes certain shared corporate administrative costs that are not practical to allocate. The Company’s CODM does not evaluate segments using asset information.
| For the Years Ended
| May 28, |  |  | May 29, |  | May 30,
(Amounts in thousands) | 2022 |  |  | 2021 |  | 2020
Revenue: |  |  |  |  |  |  |  |
RGP | $ | 764,350 |  | $ | 587,620 |  | $ | 662,475
Other Segments |  | 40,668 |  |  | 41,896 |  |  | 40,878
Total revenue | $ | 805,018 |  | $ | 629,516 |  | $ | 703,353
Adjusted EBITDA: |  |  |  |  |  |  |  |
RGP | $ | 134,187 |  | $ | 77,589 |  | $ | 87,836
Other Segments |  | 3,527 |  |  | 3,580 |  |  | 2,601
Reconciling items (1) |  | (34,583) |  |  | (28,375) |  |  | (30,551)
Total Adjusted EBITDA (2) | $ | 103,131 |  | $ | 52,794 |  | $ | 59,886
(1) Reconciling items are generally comprised of unallocated corporate administrative costs, including management and board compensation, corporate support function costs and other general corporate costs that are not allocated to segments. (2) A reconciliation of the Company’s net income to Adjusted EBITDA on a consolidated basis is presented below. The table below represents a reconciliation of the Company’s net income to Adjusted EBITDA for all periods presented:
| For the Years Ended
| May 28, |  | May 29, |  | May 30,
(Amounts in thousands) | 2022 |  | 2021 |  | 2020
Net income | $ | 67,175 |  | $ | 25,229 |  | $ | 28,285
Adjustments: |  |  |  |  |  |  |  |
Amortization expense |  | 4,908 |  |  | 5,228 |  |  | 5,745
Depreciation expense |  | 3,575 |  |  | 3,897 |  |  | 5,019
Interest expense, net |  | 1,064 |  |  | 1,600 |  |  | 2,061
Income tax expense (benefit) |  | 15,793 |  |  | (2,545) |  |  | 6,943
Stock-based compensation expense |  | 8,168 |  |  | 6,613 |  |  | 6,057
Restructuring costs |  | 833 |  |  | 8,260 |  |  | 4,982
Contingent consideration adjustment |  | 166 |  |  | 4,512 |  |  | 794
Technology transformation costs (1) |  | 1,449 |  |  | - |  |  | -
Adjusted EBITDA | $ | 103,131 |  | $ | 52,794 |  | $ | 59,886
(1) Technology transformation costs in fiscal 2022 represent costs included in net income related to the Company’s initiative to upgrade its technology platform globally, including a cloud-based enterprise resource planning system and talent acquisition and management system. Such costs primarily include software licensing costs, third-party consulting fees and costs associated with dedicated internal resources that are not capitalized. The table below represents the Company’s revenue and long-lived assets by geographic location (amounts in thousands):
| Revenue for the Years Ended |  | Long-Lived Assets (1) as of
| May 28, |  | May 29, |  | May 30 |  | May 28, |  | May 29,
| 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021
United States | $ | 663,980 |  | $ | 502,493 |  | $ | 568,725 |  | $ | 32,406 |  | $ | 40,988
International |  | 141,038 |  |  | 127,023 |  |  | 134,628 |  |  | 2,792 |  |  | 4,210
Total | $ | 805,018 |  | $ | 629,516 |  | $ | 703,353 |  | $ | 35,198 |  | $ | 45,198
(1) Long-lived assets are comprised of property and equipment and ROU assets.

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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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