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BUSINESS SEGMENTS

12 Months Ended

Dec. 26, 2021

Segment Reporting [Abstract]

BUSINESS SEGMENTS

BUSINESS SEGMENTS

The Company has continuing operations within two industry segments: Real Estate and Professional.

Segment income from continuing operations includes all revenue and cost of services, direct selling expenses, depreciation and amortization expense and excludes all general and administrative (home office) expenses. Assets of home office include cash, unallocated prepaid expenses, property and equipment, deferred tax assets, and other assets.

The following table provides a reconciliation of revenue and income from continuing operations by reportable segment to consolidated results for the periods indicated:

						2021						2020						2019
Revenue:
Real Estate						$	92,017,975					$	68,755,975					$	96,421,676
Professional						147,009,202						138,369,505						123,342,648
Total						$	239,027,177					$	207,125,480					$	219,764,324

Depreciation:
Real Estate						$	210,180					$	218,425					$	197,029
Professional						389,995						404,590						341,529
Home office						85,371						134,023						189,852
Total						$	685,546					$	757,038					$	728,410
Amortization:
Professional						$	2,430,827					$	3,923,063					$	3,964,878
Home office						581,956						180,687						25,079
Total						$	3,012,783					$	4,103,750					$	3,989,957

						2021						2020						2019
Operating income (loss):
Real Estate						$	14,663,443					$	9,671,504					$	16,381,823
Professional - without CARES Act credit and impairment loss						10,340,171						7,514,924						7,702,174
Professional - CARES Act credit, net						921,093						—						—
Professional - impairment loss						—						(7,239,514)						—
Home office - selling						(931,974)						(663,110)						(516,190)
Home office - general and administrative						(14,015,822)						(10,588,819)						(8,682,689)
Home office - CARES Act credit, net						1,150,440						—						—
Home office - gain on contingent consideration						2,402,844						76,102						—
Total						$	14,530,195					$	(1,228,913)					$	14,885,118

Capital Expenditures:
Real Estate						$	105,547					$	81,918					$	251,461
Professional						107,476						184,611						582,573
Home office						2,990,886						1,809,687						1,242,843
Total						$	3,203,909					$	2,076,216					$	2,076,877
Total Assets:
Real Estate						$	20,753,085					$	15,598,575
Professional						92,782,442						81,671,193
Home office						20,347,059						16,918,737
Discontinued operations						14,411,380						16,089,763
Total						$	148,293,966					$	130,278,268

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No definition available.

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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

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-Publisher FASB
-Name Accounting Standards Codification
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