XML 31 R21.htm IDEA: XBRL DOCUMENT
v3.23.2

BUSINESS SEGMENTS | 6 Months Ended
--- | ---
Jul. 02, 2023
Segment Reporting [Abstract] |
Business Segments | BUSINESS SEGMENTS The Company has continuing operations in two industry segments Real Estate and Professional. Segment income (loss) 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 income taxes, and other assets. The following table provides a reconciliation of revenue and income (loss) from continuing operations by reportable segment to consolidated results for the periods indicated (in thousands):
| Thirteen Weeks Ended |  | Twenty-six Weeks Ended
| July 2, 2023 |  | June 26, 2022 |  | July 2, 2023 |  | June 26, 2022
Revenue: |  |  |  |  |  |  |
Real Estate | $ | 31,071 |  |  | $ | 29,980 |  |  | $ | 59,477 |  |  | $ | 55,896 |
Professional | 49,729 |  |  | 44,109 |  |  | 96,639 |  |  | 86,735 |
Total | $ | 80,800 |  |  | $ | 74,089 |  |  | $ | 156,116 |  |  | $ | 142,631 |
Depreciation: |  |  |  |  |  |  |
Real Estate | $ | 33 |  |  | $ | 47 |  |  | $ | 68 |  |  | $ | 95 |
Professional | 67 |  |  | 89 |  |  | 143 |  |  | 185 |
Home office | 11 |  |  | 16 |  |  | 27 |  |  | 33 |
Total | $ | 111 |  |  | $ | 152 |  |  | $ | 238 |  |  | $ | 313 |
|  | Thirteen Weeks Ended |  | Twenty-six Weeks Ended
|  | July 2, 2023 |  | June 26, 2022 |  | July 2, 2023 |  | June 26, 2022
Amortization: |  |  |  |  |  |  |  |
Professional |  | $ | 1,549 |  |  | $ | 543 |  |  | $ | 2,911 |  |  | $ | 1,100 |
Home office |  | 280 |  |  | 227 |  |  | 547 |  |  | 408 |
Total |  | $ | 1,829 |  |  | $ | 770 |  |  | $ | 3,458 |  |  | $ | 1,508 |
Operating income (loss): |  |  |  |  |  |  |  |
Real Estate |  | $ | 5,774 |  |  | $ | 4,817 |  |  | $ | 10,464 |  |  | $ | 8,852 |
Professional - without impairment losses |  | 3,786 |  |  | 3,817 |  |  | 6,413 |  |  | 7,286 |
Professional - impairment losses |  | — |  |  | — |  |  | (22,545) |  |  | — |
Home office |  | (4,510) |  |  | (4,395) |  |  | (10,011) |  |  | (9,083) |
Total |  | $ | 5,050 |  |  | $ | 4,239 |  |  | $ | (15,679) |  |  | $ | 7,055 |
Capital expenditures: |  |  |  |  |  |  |  |
Real Estate |  | $ | 21 |  |  | $ | 45 |  |  | $ | 53 |  |  | $ | 53 |
Professional |  | 184 |  |  | 26 |  |  | 232 |  |  | 50 |
Home office |  | 540 |  |  | 1,409 |  |  | 1,205 |  |  | 3,427 |
Total |  | $ | 745 |  |  | $ | 1,480 |  |  | $ | 1,490 |  |  | $ | 3,530 |
|  | July 2, 2023 |  | January 1, 2023
Total Assets: |  |  |  |
Real Estate |  | $ | 29,681 |  |  | $ | 29,302 |
Professional |  | 125,528 |  |  | 141,018 |
Home office |  | 27,229 |  |  | 24,353 |
Total |  | $ | 182,438 |  |  | $ | 194,673 |

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
Name: | us-gaap_SegmentReportingDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration