SEGMENT AND GEOGRAPHIC DATA

9 Months Ended

Sep. 30, 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 September 30, 2014
Revenue, from external customers	$	13,036		$	66,990		$	69,252		$	—		$	—		$	149,278
Inter-segment revenue	11			—			68			—			(79		)	—
Total revenue	$	13,047		$	66,990		$	69,320		$	—		$	(79	)	$	149,278
Gross margin, from external customers	$	5,570		$	24,654		$	25,463		$	—		$	—		$	55,687
Inter-segment gross margin	3			(57		)	55			—			(1		)	—
Total gross margin	$	5,573		$	24,597		$	25,518		$	—		$	(1	)	$	55,687
Business reorganization expenses	$	—		$	140		$	421		$	233		$	—		$	794
EBITDA (loss) (a)	$	33		$	250		$	(2,292	)	$	(1,461	)	$	—		$	(3,470	)
Depreciation and amortization	137			918			301			111			—			1,467
Intercompany interest income (expense), net	—			—			(131		)	131			—			—
Interest income (expense), net	(35		)	(74		)	3			(86		)	—			(192		)
Income (loss) from continuing operations before income taxes	$	(139	)	$	(742	)	$	(2,721	)	$	(1,527	)	$	—		$	(5,129	)
For The Nine Months Ended September 30, 2014
Revenue, from external customers	$	38,437		$	188,522		$	217,556		$	—		$	—		$	444,515
Inter-segment revenue	48			—			174			—			(222		)	—
Total revenue	$	38,485		$	188,522		$	217,730		$	—		$	(222	)	$	444,515
Gross margin, from external customers	$	15,464		$	70,083		$	84,041		$	—		$	—		$	169,588
Inter-segment gross margin	34			(125		)	90			—			1			—
Total gross margin	$	15,498		$	69,958		$	84,131		$	—		$	1		$	169,588
Business reorganization expenses	$	93		$	1,255		$	444		$	234		$	—		$	2,026
EBITDA (loss) (a)	$	(326	)	$	(635	)	$	(491	)	$	(5,983	)	$	—		$	(7,435	)
Depreciation and amortization	360			2,465			1,006			411			—			4,242
Intercompany interest income (expense), net	—			—			(393		)	393			—			—
Interest income (expense), net	(35		)	(154		)	(9		)	(335		)	—			(533		)
Income (loss) from continuing operations before income taxes	$	(721	)	$	(3,254	)	$	(1,899	)	$	(6,336	)	$	—		$	(12,210	)
As of September 30, 2014
Accounts receivable, net	$	6,600		$	30,775		$	45,741		$	—		$	—		$	83,116
Long-lived assets, net of accumulated depreciation and amortization	$	1,084		$	9,674		$	2,654		$	642		$	—		$	14,054
Total assets	$	20,552		$	57,773		$	64,851		$	3,848		$	—		$	147,024

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended September 30, 2013
Revenue, from external customers	$	12,760		$	58,274		$	68,253		$	—		$	—		$	139,287
Inter-segment revenue	—			—			35			—			(35		)	—
Total revenue	$	12,760		$	58,274		$	68,288		$	—		$	(35	)	$	139,287
Gross margin, from external customers	$	4,682		$	21,348		$	24,461		$	—		$	—		$	50,491
Inter-segment gross margin	—			(28		)	26			—			2			—
Total gross margin	$	4,682		$	21,320		$	24,487		$	—		$	2		$	50,491
Business reorganization expenses	$	74		$	—		$	152		$	368		$	—		$	594
EBITDA (loss) (a)	$	(380	)	$	(125	)	$	(697	)	$	(3,221	)	$	—		$	(4,423	)
Depreciation and amortization	123			758			366			161			—			1,408
Intercompany interest income (expense), net	—			(559		)	(181		)	740			—			—
Interest income (expense), net	5			(58		)	2			(95		)	—			(146		)
Income (loss) from continuing operations before income taxes	$	(498	)	$	(1,500	)	$	(1,242	)	$	(2,737	)	$	—		$	(5,977	)
For The Nine Months Ended September 30, 2013
Revenue, from external customers	$	39,509		$	177,344		$	205,720		$	—		$	—		$	422,573
Inter-segment revenue	(1		)	—			78			—			(77		)	—
Total revenue	$	39,508		$	177,344		$	205,798		$	—		$	(77	)	$	422,573
Gross margin, from external customers	$	13,798		$	67,117		$	75,676		$	—		$	—		$	156,591
Inter-segment gross margin	(2		)	(71		)	86			—			(13		)	—
Total gross margin	$	13,796		$	67,046		$	75,762		$	—		$	(13	)	$	156,591
Business reorganization expenses	$	360		$	102		$	2,579		$	762		$	—		$	3,803
EBITDA (loss) (a)	$	(1,148	)	$	(772	)	$	(6,963	)	$	(6,893	)	$	—		$	(15,776	)
Depreciation and amortization	375			2,414			1,189			483			—			4,461
Intercompany interest income (expense), net	—			(1,827		)	(398		)	2,225			—			—
Interest income (expense), net	12			(148		)	20			(306		)	—			(422		)
Income (loss) from continuing operations before income taxes	$	(1,511	)	$	(5,161	)	$	(8,530	)	$	(5,457	)	$	—		$	(20,659	)
As of September 30, 2013
Accounts receivable, net	$	6,937		$	28,883		$	46,965		$	—		$	—		$	82,785
Long-lived assets, net of accumulated depreciation and amortization	$	770		$	10,193		$	5,051		$	456		$	—		$	16,470
Total assets	$	26,255		$	65,829		$	75,086		$	7,735		$	—		$	174,905

(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 nine months ended September 30, 2014 and 2013 and long-lived assets and net assets by geographic area as of September 30, 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 September 30, 2014
Revenue (a)	$	45,959	$	50,556	$	12,849	$	23,293	$	16,434	$	187	$	149,278
For The Three Months Ended September 30, 2013
Revenue (a)	$	45,975	$	41,450	$	12,459	$	22,277	$	16,824	$	302	$	139,287
For The Nine Months Ended September 30, 2014
Revenue (a)	$	139,348	$	142,141	$	37,836	$	78,208	$	46,381	$	601	$	444,515
For The Nine Months Ended September 30, 2013
Revenue (a)	$	134,289	$	129,680	$	38,734	$	71,431	$	47,664	$	775	$	422,573
As of September 30, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,269	$	6,306	$	1,707	$	378	$	3,367	$	27	$	14,054
Net assets	$	15,072	$	15,949	$	8,630	$	8,558	$	9,995	$	83	$	58,287
As of September 30, 2013
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,837	$	6,746	$	1,189	$	1,204	$	3,447	$	47	$	16,470
Net assets	$	22,836	$	25,446	$	17,456	$	6,635	$	13,202	$	272	$	85,847

(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.