Segment Information and Geographical Data

12 Months Ended

Dec. 30, 2022

Segment Reporting [Abstract]

Segment Information and Geographical Data

15. Segment Information and Geographical Data

Effective in the third quarter of fiscal year 2022, the Company has reorganized its operating and internal reporting structure to better align with its primary market solutions. As a result of the reorganization and in accordance with ASC 280, management has made the determination to present three operating segments and three reportable segments: (1) Global S&BT, (2) Oracle Solutions, and (3) SAP Solutions. Global S&BT includes the results of the Company’s strategic business consulting practices; Oracle Solutions includes the results of the Company’s Oracle EPM/ERP and AMS practices; SAP Solutions includes the Company’s SAP applications and related SAP service offerings.

Due to the change in reportable segments, the Company has presented the segment information for the twelve months ended December 30, 2022, December 31, 2021, and January 1, 2021, respectively. While our consolidated results were not impacted by this change, we recast the historical segment information below for comparability. The SAP Solutions reportable segment is the only segment that contains software license sales.

The measurement criteria for segment profit or loss are substantially the same for each reportable segment, excluding any unusual or infrequent items, if any. Segment profit consists of the revenues generated by a segment, less operating expenses that are incurred directly by the segment. Unallocated costs include corporate costs related to administrative functions that are performed in a centralized manner that are not attributable to a particular segment. Segment information related to assets has been omitted as the CODM does not receive discrete financial information regarding assets at the segment level.

15. Segment Information and Geographical Data (continued)

The tables below set forth information about the Company’s operating segments for the years ended December 30, 2022, December 31, 2021 and January 1, 2021 along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements (in thousands):

	Year Ended
	December 30,			December 31,		January 1,
	2022			2021		2021
Global S&BT:
Total revenue*	$	169,660		$	146,224	$	117,820
Segment profit		61,319			49,321		27,307
Oracle Solutions:
Total revenue*	$	76,320		$	74,886	$	73,095
Segment profit		15,335			15,662		11,676
SAP Solutions:
Total revenue*	$	47,762		$	57,699	$	48,567
Segment profit		12,827			18,843		13,453
Total Company:
Total revenue*	$	293,742		$	278,809	$	239,482
Total segment profit	$	89,481		$	83,826	$	52,436
Items not allocated to segment level:
Corporate general and administrative expenses**		21,180			22,840		19,038
Non-cash stock based compensation expense		10,267			10,122		9,740
Acquisition-related compensation expense		-			11		50
Depreciation and amortization		3,437			4,377		4,478
Restructuring and asset impairment (settlement) charge		(651	)		-		10,488
Interest expense, net		144			95		126
Income from continuing operations before taxes	$	55,104		$	46,381	$	8,516

*Total revenue includes reimbursable expenses, which are project travel-related expenses passed through to a client with no associated operating margin.

**Corporate general and administrative expenses primarily include costs related to business support functions including accounting and finance, human resources, legal, information technology and office administration. Corporate general and administrative expenses exclude one-time, non-recurring expenses and benefits.

The tables below set forth information on the Company's geographical data. Total revenue, which is primarily based on the country of the contracting entity, was attributed to the following geographical areas (in thousands):

	Year Ended
	December 30,		December 31,		January 1,
	2022		2021		2021
Revenue:
United States	$	253,935	$	244,499	$	205,203
Europe		23,866		20,627		23,764
Other (Australia, Canada, India and Uruguay)		15,941		13,683		10,515
Total Revenue	$	293,742	$	278,809	$	239,482

15. Segment Information and Geographical Data (continued)

Long-lived assets are attributed to geographic areas as follows (in thousands):

	December 30,		December 31,
	2022		2021
Long-lived assets:
North America	$	89,705	$	89,199
Europe		13,640		15,583
Other (Australia, Canada, India and Uruguay)		482		583
Total long-lived assets	$	103,827	$	105,365

As of December 30, 2022 and December 31, 2021 foreign assets included $13.5 million and $15.1 million, respectively, of goodwill related to acquisitions.