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Segment Information and Enterprise Reporting
 12 Months Ended
May 31, 2025
Segment Reporting [Abstract]  
Segment Information and Enterprise Reporting Segment Information and Enterprise Reporting
During the first quarter of fiscal 2025, the Company reorganized its business segments to better align with changes in its internal operating model and financial reporting, which is used for performance assessment and resource allocation by the CODMs. All prior year periods presented were recast to reflect the impact of the preceding segment changes. See Note 2 – Summary of Significant Accounting Policies for further discussion about the Company’s operating and reportable 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. Performance measurement is based on segment Adjusted EBITDA, a non-GAAP measure. Adjusted EBITDA is defined as net income (loss) before amortization expense, depreciation expense, interest and income taxes excluding stock-based compensation expense, amortized Enterprise Resource Planning (“ERP”) system costs, technology transformation costs, goodwill impairment, acquisition costs, gain on sale of assets, and restructuring costs. Adjusted EBITDA at the segment level excludes certain shared corporate administrative costs that are not practical to allocate. The Company’s CODMs do not evaluate segments using asset information.
The table below represents a reconciliation of the Company’s net income (loss) to Adjusted EBITDA for all periods presented (in thousands):
For the Years Ended
May 31,
2025		May 25,
2024		May 27,
2023
Revenue:
On-Demand Talent
$205,976 $272,600 $372,679 
Consulting219,215 227,967 259,946 
Europe & Asia Pacific
77,602 84,207 93,166 
Outsourced Services39,618 38,122 38,950 
All Other
8,920 9,905 10,902 
Total consolidated revenue
$551,331 $632,801 $775,643 
Adjusted EBITDA:
On-Demand Talent
$17,116 $31,673 $60,484 
Consulting31,718 38,420 53,477 
Europe & Asia Pacific4,478 5,289 9,913 
Outsourced Services7,581 7,641 7,408 
All Other(1,838)(675)1,131 
Unallocated items (1)
(35,598)(30,865)(32,219)
Adjustments:
Stock-based compensation expense(6,754)(5,732)(9,521)
Amortized ERP system costs (2)
(1,287)- - 
Technology transformation costs (3)
(5,474)(6,901)(6,355)
Acquisition costs (4)
(2,763)(1,970)- 
Goodwill impairment (5)
(194,409)- (2,955)
Gain on sale of assets (6)
3,420 - - 
Restructuring cost (7)
(5,061)(4,087)364 
Amortization expense(5,880)(5,378)(5,018)
Depreciation expense(1,868)(3,050)(3,539)
Contingent consideration adjustment (8)
- 4,400 - 
Interest income, net544 1,064 (552)
Income (loss) before income tax benefit (expense)
(196,075)29,829 72,618 
Income tax benefit (expense)
4,295(8,795)(18,259)
Net income (loss)
$(191,780)$21,034 $54,359 

(1)Unallocated 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)Amortized ERP system costs represent the amortization of capitalized technology transformation costs related to newly implemented ERP system, which was recorded within selling, general, and administrative expenses on the Consolidated Statement of Operations.

(3)Technology transformation costs represent costs included in net income (loss) related to the Company’s initiative to upgrade its technology platform globally, including a cloud-based ERP system and talent acquisition and management systems. Such costs primarily include hosting and certain other software licensing costs, third-party consulting fees and costs associated with dedicated internal resources that are not capitalized.
(4)Acquisition costs primarily represent costs included in net income (loss) related to the Company’s business acquisition. These costs include transaction bonuses, cash retention bonus accruals, and fees paid to the Company's broker, legal counsel, and other professional services firms. See Note 3 – Acquisitions and Dispositions for further discussion.

(5)The effect of the goodwill impairment charge recognized during the year ended May 31, 2025 was related to the On-Demand Talent, Consulting, and Europe and Asia Pacific segments and during the year ended May 27, 2023 related to the Sitrick segment.

(6)Gain on sale of assets was related to the Company’s sale of its Irvine office building, which was completed on August 15, 2024.

(7)Restructuring costs for the year ended May 31, 2025 related to the 2025 Restructuring Plan, which were authorized in December 2024 and May 2025. Restructuring costs for the year ended May 25, 2024 related to U.S. Restructuring Plan, which was authorized in October 2023, and was substantially completed during fiscal 2024. The restructuring credits for the year ended May 27, 2023 related to the release of accrued restructuring liabilities upon completion of the global restructuring and business transformation plans from fiscal 2021.

(8)Contingent consideration adjustment related to the remeasurement of contingent liabilities related to the CloudGo acquisition.

The tables below disclose the Company’s revenue, gross profit, significant expenses, Adjusted EBITDA, gross margin and Adjusted EBITDA margin by segment (amount in thousands):
Year Ended May 31, 2025
On-Demand TalentConsultingEurope and Asia PacificOutsourced ServicesAll Other
Revenue$205,976$219,215$77,602$39,618$8,920
Cost of services127,195137,61950,21623,6465,231
Gross Profit78,78181,59627,38615,9723,689
Compensation, bonus and commissions (1)
47,04838,31316,3905,9772,134
Other segment expenses (2)
14,61711,5656,5182,4143,393
Adjusted EBITDA$17,116$31,718$4,478$7,581$(1,838)
Gross Margin38.2 %37.2 %35.3 %40.3 %41.4 %
Adjusted EBITDA margin (3)
8.3 %14.5 %5.8 %19.1 %(20.6)%
Year Ended May 25, 2024
On-Demand TalentConsultingEurope and Asia PacificOutsourced ServicesAll Other
Revenue$272,600$227,967$84,207$38,122$9,905
Cost of services167,796138,11953,23122,2395,348
Gross Profit104,80489,84830,97615,8834,557
Compensation, bonus and commissions (1)
53,91041,71417,8046,4722,098
Other segment expenses (2)
19,2219,7147,8831,7703,134
Adjusted EBITDA$31,673$38,420$5,289$7,641$(675)
Gross Margin38.4 %39.4 %36.8 %41.7 %46.0 %
Adjusted EBITDA margin (3)
11.6 %16.9 %6.3 %20.0 %(6.8)%
Year Ended May 27, 2023
On-Demand TalentConsultingEurope and Asia PacificOutsourced ServicesAll Other
Revenue$372,679$259,946$93,166$38,950$10,902
Cost of services222,595152,89858,62422,9785,406
Gross Profit150,084107,04834,54215,9725,496
Compensation, bonus and commissions (1)
67,83545,21517,6406,4672,481
Other segment expenses (2)
21,7658,3566,9892,0971,884
Adjusted EBITDA$60,484$53,477$9,913$7,408$1,131
Gross Margin40.3 %41.2 %37.1 %41.0 %50.4 %
Adjusted EBITDA margin (3)
16.2 %20.6 %10.6 %19.0 %10.4 %
(1)The significant expense category and amounts align with the segment-level information that is regularly provided to the CODMs.
(2)Other segment expenses include occupancy expenses, business expenses, marketing expenses, recruiting expenses and other operating expenses.
(3)Segment Adjusted EBITDA Margin is calculated by dividing segment Adjusted EBITDA by segment revenue.
The table below represents the Company’s revenue and long-lived assets by geographic location (in thousands):
Revenue for the Years Ended
Long-Lived Assets (1) as of
May 31,
2025		May 25,
2024		May 27
2023		May 31,
2025		May 25,
2024
United States$451,228 $519,869 $664,515 $25,297 $13,343 
International100,103 112,932 111,128 1,677 2,319 
Total$551,331 $632,801 $775,643 $26,974 $15,662 
(1)Long-lived assets are comprised of property and equipment and ROU assets.