SEGMENT AND GEOGRAPHIC DATA

9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

SEGMENT AND GEOGRAPHIC DATA

SEGMENT AND GEOGRAPHIC DATA

Segment Reporting

The Company operates in three reportable segments: the Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe. Corporate expenses are reported separately from the three reportable segments and pertain to certain functions, such as executive management, corporate governance, human resources, accounting, administration, tax and treasury, the majority of which are attributable to and have been allocated to the reportable segments. Segment information is presented in accordance with ASC 280, “Segments Reporting.” This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with U.S. GAAP. Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended September 30, 2012
Revenue, from external customers	$	39,102		$	73,437		$	75,334		$	—		$	—		$	187,873
Inter-segment revenue	—			17			33			—			(50		)	—
Total revenue	$	39,102		$	73,454		$	75,367		$	—		$	(50	)	$	187,873
Gross margin, from external customers	$	9,587		$	29,852		$	28,227		$	—		$	—		$	67,666
Inter-segment gross margin	(1		)	(1		)	2			—			—			—
Total gross margin	$	9,586		$	29,851		$	28,229		$	—		$	—		$	67,666
Business reorganization expenses (recovery)	$	282		$	190		$	1,048		$	—		$	—		$	1,520
EBITDA (loss) (a)	$	(389	)	$	3,388		$	(2,165	)	$	(171	)	$	—		$	663
Depreciation and amortization	255			864			392			161			—			1,672
Intercompany interest income (expense), net	—			(747		)	(109		)	856			—			—
Interest income (expense), net	(13		)	(55		)	10			(103		)	—			(161		)
Income (loss) from continuing operations before income taxes	$	(657	)	$	1,722		$	(2,656	)	$	421		$	—		$	(1,170	)
As of September 30, 2012
Accounts receivable, net	$	25,570		$	38,171		$	51,807		$	—		$	—		$	115,548
Long-lived assets, net of accumulated depreciation and amortization	$	2,164		$	13,631		$	4,949		$	2,106		$	—		$	22,850
Total assets	$	30,691		$	79,747		$	73,892		$	15,496		$	—		$	199,826

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended September 30, 2011
Revenue, from external customers	$	47,691		$	100,637		$	96,753		$	—		$	—		$	245,081
Inter-segment revenue	—			(4		)	24			—			(20		)	—
Total revenue	$	47,691		$	100,633		$	96,777		$	—		$	(20	)	$	245,081
Gross margin, from external customers	$	13,662		$	41,201		$	38,129		$	—		$	—		$	92,992
Inter-segment gross margin	(2		)	(35		)	37			—			—			—
Total gross margin	$	13,660		$	41,166		$	38,166		$	—		$	—		$	92,992
Business reorganization expenses (recovery)	$	—		$	—		$	—		$	—		$	—		$	—
EBITDA (loss) (a)	$	1,459		$	5,223		$	2,020		$	(1,253	)				$	7,449
Depreciation and amortization	267			777			356			137						1,537
Intercompany interest income (expense), net	—			(1,851		)	(131		)	1,982						—
Interest income (expense), net	(12		)	(209		)	15			(122		)				(328		)
Income (loss) from continuing operations before income taxes	$	1,180		$	2,386		$	1,548		$	470					$	5,584
As of September 30, 2011
Accounts receivable, net	$	33,270		$	56,805		$	61,442		$	—		$	—		$	151,517
Long-lived assets, net of accumulated depreciation and amortization	$	2,574		$	9,297		$	4,918		$	2,540		$	—		$	19,329
Total assets	$	38,558		$	85,765		$	89,746		$	6,118		$	—		$	220,187

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Nine Months Ended September 30, 2012
Revenue, from external customers	$	129,758		$	224,627		$	238,916		$	—		$	—		$	593,301
Inter-segment revenue	—			47			70			—			(117		)	—
Total revenue	$	129,758		$	224,674		$	238,986		$	—		$	(117	)	$	593,301
Gross margin, from external customers	$	33,776		$	91,067		$	93,099		$	—		$	—		$	217,942
Inter-segment gross margin	(9		)	(14		)	24			—			(1		)	—
Total gross margin	$	33,767		$	91,053		$	93,123		$	—		$	(1	)	$	217,942
Business reorganization expenses (recovery)	$	1,051		$	1,264		$	4,917		$	319		$	—		$	7,551
EBITDA (loss) (a)	$	(122	)	$	4,017		$	(5,556	)	$	(1,803	)	$	—		$	(3,464	)
Depreciation and amortization	850			2,351			1,108			479			—			4,788
Intercompany interest income (expense), net	—			(3,264		)	(326		)	3,590			—			—
Interest income (expense), net	(46		)	(197		)	32			(299		)	—			(510		)
Income (loss) from continuing operations before income taxes	$	(1,018	)	$	(1,795	)	$	(6,958	)	$	1,009		$	—		$	(8,762	)

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Nine Months Ended September 30, 2011
Revenue, from external customers	$	144,415		$	275,927		$	290,656		$	—		$	—		$	710,998
Inter-segment revenue	(2		)	5			102			—			(105		)	—
Total revenue	$	144,413		$	275,932		$	290,758		$	—		$	(105	)	$	710,998
Gross margin, from external customers	$	37,040		$	113,323		$	119,294		$	—		$	—		$	269,657
Inter-segment gross margin	(12		)	(90		)	96			—			6			—
Total gross margin	$	37,028		$	113,233		$	119,390		$	—		$	6		$	269,657
Business reorganization expenses (recovery)	$	—		$	—		$	747		$	—		$	—		$	747
EBITDA (loss) (a)	$	2,242		$	11,045		$	6,930		$	(2,580	)	$	—		$	17,637
Depreciation and amortization	770			2,289			1,243			448			—			4,750
Intercompany interest income (expense), net	—			(5,541		)	(370		)	5,912			(1		)	—
Interest income (expense), net	(14		)	(521		)	15			(390		)	—			(910		)
Income (loss) from continuing operations before income taxes	$	1,458		$	2,694		$	5,332		$	2,494		$	(1	)	$	11,977

(a) SEC Regulation S-K 229.10(e)1(ii)(A) defines EBITDA as earnings before interest, taxes, depreciation and amortization. EBITDA is presented to provide additional information to investors about the Company's operations on a basis consistent with the measures that the Company uses to manage its operations and evaluate its performance. Management also uses this measurement to evaluate working capital requirements. EBITDA should not be considered in isolation or as a substitute for operating income and net income prepared in accordance with U.S. GAAP or as a measure of the Company's profitability.

Geographic Data Reporting

A summary of revenues for the three and nine months ended September 30, 2012 and 2011 and long-lived assets and net assets by geographic area as of September 30, 2012 and 2011 were as follows: 

Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas		Total
For The Three Months Ended September 30, 2012
Revenue (a)	$	52,097	$	55,449	$	38,461	$	23,237	$	17,988	$	641	$	187,873
For The Three Months Ended September 30, 2011
Revenue (a)	$	67,890	$	76,882	$	46,952	$	28,368	$	24,250	$	739	$	245,081
For the Nine Months Ended September 30, 2012
Revenue (a)	157,749		172,096		128,033		80,963		52,735		1,725		593,301
For the Nine Months Ended September 30, 2011
Revenue (a)	199,373		213,130		142,759		89,981		64,099		1,656		710,998
As of September 30, 2012
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,413	$	9,550	$	4,217	$	1,528	$	4,081	$	61	$	22,850
Net assets	$	23,931	$	30,073	$	27,030	$	8,075	$	17,088	$	512	$	106,709
As of September 30, 2011
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,181	$	5,406	$	5,122	$	1,724	$	3,896	$	—	$	19,329
Net assets	$	31,099	$	27,357	$	16,255	$	12,490	$	14,376	$	413	$	101,990

(a) Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b) Comprised of property and equipment and intangibles. Corporate assets are included in the United States.