SEGMENT AND GEOGRAPHIC DATA

9 Months Ended

Sep. 30, 2013

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			Elimination			Total
For The Three Months Ended September 30, 2013
Revenue, from external customers	$	34,842		$	58,274		$	70,471		$	—		$	—		$	163,587
Inter-segment revenue	—			—			36			—			(36		)	—
Total revenue	$	34,842		$	58,274		$	70,507		$	—		$	(36	)	$	163,587
Gross margin, from external customers	$	9,073		$	21,348		$	25,375		$	—		$	—		$	55,796
Inter-segment gross margin	—			(28		)	28			—			—			—
Total gross margin	$	9,073		$	21,320		$	25,403		$	—		$	—		$	55,796
Business reorganization expenses	$	208		$	—		$	152		$	368		$	—		$	728
EBITDA (loss) (a)	$	654		$	(125	)	$	(625	)	$	(3,219	)	$	—		$	(3,315	)
Depreciation and amortization	244			758			366			161			—			1,529
Intercompany interest income (expense), net	—			(559		)	(181		)	740			—			—
Interest income (expense), net	(3		)	(58		)	(1		)	(96		)	—			(158		)
Income (loss) from continuing operations before income taxes	$	407		$	(1,500	)	$	(1,173	)	$	(2,736	)	$	—		$	(5,002	)
For The Nine Months Ended September 30, 2013
Revenue, from external customers	$	109,391		$	177,344		$	213,889		$	—		$	—		$	500,624
Inter-segment revenue	(2		)	—			78			—			(76		)	—
Total revenue	$	109,389		$	177,344		$	213,967		$	—		$	(76	)	$	500,624
Gross margin, from external customers	$	26,462		$	67,117		$	79,397		$	—		$	—		$	172,976
Inter-segment gross margin	(3		)	(71		)	87			—			(13		)	—
Total gross margin	$	26,459		$	67,046		$	79,484		$	—		$	(13	)	$	172,976
Business reorganization expenses	$	516		$	102		$	2,579		$	762		$	—		$	3,959
EBITDA (loss) (a)	$	94		$	(772	)	$	(6,234	)	$	(6,890	)	$	—		$	(13,802	)
Depreciation and amortization	745			2,414			1,190			484			—			4,833
Intercompany interest income (expense), net	—			(1,826		)	(398		)	2,224			—			—
Interest income (expense), net	(20		)	(149		)	17			(306		)	—			(458		)
Income (loss) from continuing operations before income taxes	$	(671	)	$	(5,161	)	$	(7,805	)	$	(5,456	)	$	—		$	(19,093	)
As of September 30, 2013
Accounts receivable, net	$	21,563		$	28,883		$	47,871		$	—		$	—		$	98,317
Long-lived assets, net of accumulated depreciation and amortization	$	1,718		$	10,193		$	5,049		$	1,488		$	—		$	18,448
Total assets	$	26,255		$	65,829		$	75,086		$	7,735		$	—		$	174,905

	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	$	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	)
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	$	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	)
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

(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.

Geographic Data Reporting

A summary of revenues for the three and nine months ended September 30, 2013 and 2012 and long-lived assets and net assets by geographic area as of September 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 September 30, 2013
Revenue (a)	$	47,518	$	41,450	$	34,540	$	22,953	$	16,824	$	302	$	163,587
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 Nine Months Ended September 30, 2013
Revenue (a)	$	140,281	$	129,680	$	108,615	$	73,608	$	47,664	$	776	$	500,624
For The Nine Months Ended September 30, 2012
Revenue (a)	$	157,749	$	172,096	$	128,033	$	80,963	$	52,735	$	1,725	$	593,301
As of September 30, 2013
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,837	$	6,746	$	3,170	$	1,204	$	3,447	$	44	$	18,448
Net assets	$	22,836	$	25,446	$	17,456	$	6,635	$	13,202	$	272	$	85,847
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	$	513	$	106,710

(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.