Basis of Presentation and General Information (Tables)

3 Months Ended

Mar. 28, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Fair Value of the Assets Acquired and Liabilities Assumed

The following table summarizes the provisional fair value of the assets acquired and liabilities assumed:

	Amount
Assets / Liabilities	(in thousands)
Cash	$	1,020
Current assets		2,081
Intangible assets		2,500
Current liabilities		(2,587	)
Other Liability		(432	)
Deferred tax liability		(652	)
Net assets acquired	$	1,930
Consideration	$	7,806
Goodwill	$	5,876

Summary of Intangible Assets

The following table summarizes the acquired value of the intangible assets:

1. Basis of Presentation and General Information (continued)

	Amount		Useful Life
Category	(in thousands)		(in years)
Customer Relationships	$	2,200	5
Technology		200	2
Non-Compete		100	2
Total	$	2,500

Summary of Carrying Amount of Goodwill

The carrying amount of goodwill by reporting unit is as follows, which includes the provisional goodwill allocated to the LeewayHertz acquisition (in thousands):

					Foreign
	December 27,		Additions/		Currency		March 28,
	2024		Adjustments		Translation		2025
Global S&BT	$	63,090	$	-	$	439	$	63,529
Oracle Solutions		16,699		—		—		16,699
SAP Solutions		9,993		—		—		9,993
Goodwill	$	89,782	$	-	$	439	$	90,221

Summary of Disaggregation of Total Revenue

Based on the information that management reviews internally for evaluating operating segment performance and nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors, the Company disaggregates revenue as follows for the three months ended March 28, 2025 and March 29, 2024 (in thousands):

	Quarter Ended
	March 28,		March 29,
	2025		2024
Global S&BT:
North America Consulting	$	33,147	$	33,690
International Consulting		10,210		7,202
Total Global S&BT	$	43,357	$	40,892
Oracle Solutions:
Consulting and software support and maintenance	$	21,085	$	21,729
Total Oracle Solutions	$	21,085	$	21,729
SAP Solutions:
Consulting and software support and maintenance	$	9,933	$	9,836
Software-related sales		3,490		4,730
Total SAP Solutions	$	13,423	$	14,566
Total segment revenue	$	77,865	$	77,187