SEGMENT AND GEOGRAPHIC DATA

3 Months Ended

Mar. 31, 2014

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 March 31, 2014
Revenue, from external customers	$	26,863		$	56,430		$	78,568		$	—		$	—		$	161,861
Inter-segment revenue	—			—			79			—			(79		)	—
Total revenue	$	26,863		$	56,430		$	78,647		$	—		$	(79	)	$	161,861
Gross margin, from external customers	$	6,666		$	20,911		$	29,952		$	—		$	—		$	57,529
Inter-segment gross margin	(3		)	(70		)	73			—			—			—
Total gross margin	$	6,663		$	20,841		$	30,025		$	—		$	—		$	57,529
Business reorganization expenses	$	91		$	—		$	23		$	—		$	—		$	114
EBITDA (loss) (a)	$	(1,110	)	$	(305	)	$	1,153		$	(2,126	)	$	—		$	(2,388	)
Depreciation and amortization	225			745			357			161			—			1,488
Intercompany interest income (expense), net	—			—			(130		)	130			—			—
Interest income (expense), net	(7		)	(42		)	11			(106		)	—			(144		)
Income (loss) from continuing operations before income taxes	$	(1,342	)	$	(1,092	)	$	677		$	(2,263	)	$	—		$	(4,020	)
As of March 31, 2014
Accounts receivable, net	$	16,427		$	31,258		$	51,650		$	—		$	—		$	99,335
Long-lived assets, net of accumulated depreciation and amortization	$	1,492		$	9,550		$	3,526		$	1,533		$	—		$	16,101
Total assets	$	19,688		$	58,223		$	76,718		$	4,870		$	—		$	159,499

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended March 31, 2013
Revenue, from external customers	$	37,223		$	56,201		$	72,254		$	—		$	—		$	165,678
Inter-segment revenue	(2		)	(1		)	25			—			(22		)	—
Total revenue	$	37,221		$	56,200		$	72,279		$	—		$	(22	)	$	165,678
Gross margin, from external customers	$	8,144		$	21,492		$	27,041		$	—		$	—		$	56,677
Inter-segment gross margin	(2		)	(25		)	26			—			1			—
Total gross margin	$	8,142		$	21,467		$	27,067		$	—		$	1		$	56,677
Business reorganization expenses	$	(17	)	$	102		$	1,871		$	26		$	—		$	1,982
EBITDA (loss) (a)	$	(947	)	$	(867	)	$	(3,452	)	$	(1,358	)	$	—		$	(6,624	)
Depreciation and amortization	252			830			405			161			—			1,648
Intercompany interest income (expense), net	—			(665		)	(106		)	771			—			—
Interest income (expense), net	(9		)	(42		)	6			(101		)	—			(146		)
Income (loss) from continuing operations before income taxes	$	(1,208	)	$	(2,404	)	$	(3,957	)	$	(849	)	$	—		$	(8,418	)
As of March 31, 2013
Accounts receivable, net	$	23,442		$	31,627		$	47,954		$	—		$	—		$	103,023
Long-lived assets, net of accumulated depreciation and amortization	$	2,100		$	12,380		$	4,703		$	1,810		$	—		$	20,993
Total assets	$	28,443		$	69,140		$	75,216		$	9,653		$	—		$	182,452

(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 months ended March 31, 2014 and 2013 and long-lived assets and net assets by geographic area as of March 31, 2014 and 2013 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 March 31, 2014
Revenue (a)	$	50,859	$	42,448	$	26,638	$	27,709	$	13,982	$	225	$	161,861
For The Three Months Ended March 31, 2013
Revenue (a)	$	47,078	$	42,042	$	36,952	$	25,175	$	14,160	$	271	$	165,678
As of March 31, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,976	$	5,968	$	2,999	$	542	$	3,582	$	34	$	16,101
Net assets	$	22,170	$	18,510	$	10,623	$	8,653	$	11,071	$	208	$	71,235
As of March 31, 2013
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,548	$	8,595	$	3,866	$	1,147	$	3,785	$	52	$	20,993
Net assets	$	25,426	$	29,687	$	21,501	$	6,069	$	13,938	$	247	$	96,868

(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.