SEGMENT AND GEOGRAPHIC DATA (Tables)

6 Months Ended

Jun. 30, 2013

Schedule of segment reporting information

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			Elimination			Total
For The Three Months Ended June 30, 2013
Revenue, from external customers	$	37,327		$	62,869		$	71,164		$	—		$	—		$	171,360
Inter-segment revenue	—			—			16			—			(16		)	—
Total revenue	$	37,327		$	62,869		$	71,180		$	—		$	(16	)	$	171,360
Gross margin, from external customers	$	9,245		$	24,276		$	26,983		$	—		$	—		$	60,504
Inter-segment gross margin	—			(18		)	18			—			—			—
Total gross margin	$	9,245		$	24,258		$	27,001		$	—		$	—		$	60,504
Business reorganization expenses (recovery)	$	325		$	—		$	556		$	368		$	—		$	1,249
EBITDA (loss) (a)	$	386		$	223		$	(2,155	)	$	(2,316	)	$	—		$	(3,862	)
Depreciation and amortization	249			826			420			161			—			1,656
Intercompany interest income (expense), net	—			(601		)	(110		)	711			—			—
Interest income (expense), net	(8		)	(51		)	10			(106		)	—			(155		)
Income (loss) from continuing operations before income taxes	$	129		$	(1,255	)	$	(2,675	)	$	(1,872	)	$	—		$	(5,673	)
For The Six Months Ended June 30, 2013
Revenue, from external customers	$	74,549		$	119,070		$	143,418		$	—		$	—		$	337,037
Inter-segment revenue	(1		)	—			41			—			(40		)	—
Total revenue	$	74,548		$	119,070		$	143,459		$	—		$	(40	)	$	337,037
Gross margin, from external customers	$	17,389		$	45,768		$	54,023		$	—		$	—		$	117,180
Inter-segment gross margin	(2		)	(43		)	45			—			—			—
Total gross margin	$	17,387		$	45,725		$	54,068		$	—		$	—		$	117,180
Business reorganization expenses (recovery)	$	308		$	102		$	2,427		$	394		$	—		$	3,231
EBITDA (loss) (a)	$	(560	)	$	(644	)	$	(5,607	)	$	(3,676	)	$	—		$	(10,487	)
Depreciation and amortization	501			1,657			825			321			—			3,304
Intercompany interest income (expense), net	—			(1,266		)	(217		)	1,483			—			—
Interest income (expense), net	(17		)	(92		)	17			(208		)	—			(300		)
Income (loss) from continuing operations before income taxes	$	(1,078	)	$	(3,659	)	$	(6,632	)	$	(2,722	)	$	—		$	(14,091	)
As of June 30, 2013
Accounts receivable, net	$	25,284		$	30,602		$	47,700		$	—		$	—		$	103,586
Long-lived assets, net of accumulated depreciation and amortization	$	1,913		$	10,690		$	4,485		$	1,649		$	—		$	18,737
Total assets	$	30,669		$	66,093		$	71,052		$	7,547		$	—		$	175,361



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended June 30, 2012
Revenue, from external customers	$	45,487		$	76,926		$	82,425		$	—		$	—		$	204,838
Inter-segment revenue	—			21			19			—			(40		)	—
Total revenue	$	45,487		$	76,947		$	82,444		$	—		$	(40	)	$	204,838
Gross margin, from external customers	$	12,359		$	31,901		$	32,808		$	—		$	—		$	77,068
Inter-segment gross margin	(5		)	(7		)	14			—			(2		)	—
Total gross margin	$	12,354		$	31,894		$	32,822		$	—		$	(2	)	$	77,068
Business reorganization expenses (recovery)	$	749		$	1,007		$	3,149		$	185		$	—		$	5,090
EBITDA (loss) (a)	$	758		$	622		$	(2,305	)	$	(1,001	)	$	—		$	(1,926	)
Depreciation and amortization	276			794			353			187			—			1,610
Intercompany interest income (expense), net	—			(771		)	(108		)	879			—			—
Interest income (expense), net	(14		)	(77		)	3			(101		)	—			(189		)
Income (loss) from continuing operations before income taxes	$	468		$	(1,020	)	$	(2,763	)	$	(410	)	$	—		$	(3,725	)
For The Six Months Ended June 30, 2012
Revenue, from external customers	$	90,656		$	151,189		$	163,583		$	—		$	—		$	405,428
Inter-segment revenue	—			31			36			—			(67		)	—
Total revenue	$	90,656		$	151,220		$	163,619		$	—		$	(67	)	$	405,428
Gross margin, from external customers	$	24,189		$	61,214		$	64,873		$	—		$	—		$	150,276
Inter-segment gross margin	(8		)	(12		)	20			—			—			—
Total gross margin	$	24,181		$	61,202		$	64,893		$	—		$	—		$	150,276
Business reorganization expenses (recovery)	$	769		$	1,074		$	3,869		$	318		$	—		$	6,030
EBITDA (loss) (a)	$	267		$	630		$	(3,391	)	$	(1,633	)	$	—		$	(4,127	)
Depreciation and amortization	595			1,488			716			316			—			3,115
Intercompany interest income (expense), net	—			(2,516		)	(216		)	2,733			(1		)	—
Interest income (expense), net	(33		)	(143		)	21			(194		)	—			(349		)
Income (loss) from continuing operations before income taxes	$	(361	)	$	(3,517	)	$	(4,302	)	$	590		$	(1	)	$	(7,591	)
As of June 30, 2012
Accounts receivable, net	$	27,639		$	42,750		$	55,637		$	—		$	—		$	126,026
Long-lived assets, net of accumulated depreciation and amortization	$	2,358		$	13,917		$	4,766		$	2,268		$	—		$	23,309
Total assets	$	32,942		$	80,676		$	77,418		$	15,615		$	—		$	206,651

(a)

Securities and Exchange Commission ("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.

Revenue by geographic area

A summary of revenues for the three and six months ended June 30, 2013 and 2012 and long-lived assets and net assets by geographic area as of June 30, 2013 and 2012 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 June 30, 2013
Revenue (a)	$	45,685	$	46,188	$	37,124	$	25,480	$	16,680	$	203	$	171,360
For The Three Months Ended June 30, 2012
Revenue (a)	$	53,644	$	59,003	$	44,936	$	28,685	$	18,019	$	551	$	204,838
For The Six Months Ended June 30, 2013
Revenue (a)	$	92,763	$	88,230	$	74,076	$	50,655	$	30,840	$	473	$	337,037
For The Six Months Ended June 30, 2012
Revenue (a)	$	105,652	$	116,647	$	89,572	$	57,726	$	34,747	$	1,084	$	405,428
As of June 30, 2013
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,457	$	7,144	$	3,523	$	1,020	$	3,546	$	47	$	18,737
Net assets	$	22,113	$	25,579	$	20,213	$	6,184	$	13,652	$	467	$	88,208
As of June 30, 2012
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,190	$	9,747	$	4,571	$	1,567	$	4,171	$	63	$	23,309
Net assets	$	24,826	$	29,463	$	29,102	$	7,888	$	15,156	$	554	$	106,989

(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.

- Definition

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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