SEGMENT AND GEOGRAPHIC DATA

6 Months Ended

Jun. 30, 2015

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 June 30, 2015
Revenue, from external customers	$	10,183		$	57,374		$	55,186		$	—		$	—		$	122,743
Inter-segment revenue	—			—			231			—			(231		)	—
Total revenue	$	10,183		$	57,374		$	55,417		$	—		$	(231	)	$	122,743
Gross margin, from external customers	$	5,081		$	23,819		$	21,322		$	—		$	—		$	50,222
Inter-segment gross margin	(2		)	(207		)	209			—			—			—
Total gross margin	$	5,079		$	23,612		$	21,531		$	—		$	—		$	50,222
Gain on sale and exit of businesses	$	15,938		$	—		$	4,067		$	—		$	—		$	20,005
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	(5	)	$	325		$	520		$	1,220		$	—		$	2,060
EBITDA (loss) (a)	$	15,444		$	(630	)	$	3,449		$	(3,686	)	$	—		$	14,577
Depreciation and amortization	106			572			219			77			—			974
Intercompany interest income (expense), net	—			—			(138		)	134			4			—
Interest income (expense), net	(310		)	(42		)	(14		)	(3		)	—			(369		)
Income (loss) from continuing operations before income taxes	$	15,028		$	(1,244	)	$	3,078		$	(3,632	)	$	4		$	13,234
For The Six Months Ended June 30, 2015
Revenue, from external customers	$	21,161		$	110,514		$	115,385		$	—		$	—		$	247,060
Inter-segment revenue	—			—			246			—			(246		)	—
Total revenue	$	21,161		$	110,514		$	115,631		$	—		$	(246	)	$	247,060
Gross margin, from external customers	$	9,702		$	44,697		$	43,727		$	—		$	—		$	98,126
Inter-segment gross margin	(9		)	(239		)	248			—			—			—
Total gross margin	$	9,693		$	44,458		$	43,975		$	—		$	—		$	98,126
Gain on sale and exit of businesses	$	15,938		$	—		$	4,067		$	—		$	—		$	20,005
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	417		$	333		$	1,400		$	1,253		$	—		$	3,403
EBITDA (loss) (a)	$	13,814		$	173		$	1,298		$	(6,300	)	$	—		$	8,985
Depreciation and amortization	208			1,243			446			188			—			2,085
Intercompany interest income (expense), net	—			—			(268		)	268			—			—
Interest income (expense), net	(344		)	(83		)	(19		)	(3		)	—			(449		)
Income (loss) from continuing operations before income taxes	$	13,262		$	(1,153	)	$	565		$	(6,223	)	$	—		$	6,451
As of June 30, 2015
Accounts receivable, net	$	7,155		$	30,383		$	37,973		$	—		$	—		$	75,511
Long-lived assets, net of accumulated depreciation and amortization	$	443		$	7,090		$	1,973		$	755		$	—		$	10,261
Total assets	$	9,202		$	49,717		$	58,580		$	19,751		$	—		$	137,250

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended June 30, 2014
Revenue, from external customers	$	13,158		$	65,101		$	72,811		$	—		$	—		$	151,070
Inter-segment revenue	37			—			28			—			(65		)	—
Total revenue	$	13,195		$	65,101		$	72,839		$	—		$	(65	)	$	151,070
Gross margin, from external customers	$	5,393		$	24,519		$	29,959		$	—		$	—		$	59,871
Inter-segment gross margin	33			1			(35		)	—			1			—
Total gross margin	$	5,426		$	24,520		$	29,924		$	—		$	1		$	59,871
Gain on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	3		$	1,114		$	—		$	—		$	—		$	1,117
EBITDA (loss) (a)	$	101		$	(581	)	$	1,113		$	(2,399	)	$	—		$	(1,766	)
Depreciation and amortization	104			803			360			137			—			1,404
Intercompany interest income (expense), net	—			—			(132		)	132			—			—
Interest income (expense), net	2			(37		)	(23		)	(144		)	—			(202		)
Income (loss) from continuing operations before income taxes	$	(1	)	$	(1,421	)	$	598		$	(2,548	)	$	—		$	(3,372	)
For The Six Months Ended June 30, 2014
Revenue, from external customers	$	25,401		$	121,532		$	148,304		$	—		$	—		$	295,237
Inter-segment revenue	38			—			106			—			(144		)	—
Total revenue	$	25,439		$	121,532		$	148,410		$	—		$	(144	)	$	295,237
Gross margin, from external customers	$	9,894		$	45,430		$	58,576		$	—		$	—		$	113,900
Inter-segment gross margin	32			(67		)	37			—			(2		)	—
Total gross margin	$	9,926		$	45,363		$	58,613		$	—		$	(2	)	$	113,900
Gain on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	93		$	1,115		$	23		$	—		$	—		$	1,231
EBITDA (loss) (a)	$	(359	)	$	(884	)	$	1,800		$	(4,523	)	$	—		$	(3,966	)
Depreciation and amortization	223			1,548			705			298			—			2,774
Intercompany interest income (expense), net	—			—			(262		)	250			12			—
Interest income (expense), net	—			(80		)	(12		)	(250		)	—			(342		)
Income (loss) from continuing operations before income taxes	$	(582	)	$	(2,512	)	$	821		$	(4,821	)	$	12		$	(7,082	)
As of June 30, 2014
Accounts receivable, net	$	7,468		$	30,505		$	51,725		$	—		$	—		$	89,698
Long-lived assets, net of accumulated depreciation and amortization	$	548		$	10,762		$	3,294		$	465		$	—		$	15,069
Total assets	$	20,067		$	61,631		$	71,148		$	3,074		$	—		$	155,920

(a) Securities and Exchange Commission ("SEC") Regulation S-K Item 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 six months ended June 30, 2015 and 2014 and long-lived assets and net assets by geographic area as of June 30, 2015 and 2014 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, 2015
Revenue (a)	$	39,640	$	41,340	$	10,022	$	15,547	$	16,033	$	161		$	122,743
For The Three Months Ended June 30, 2014
Revenue (a)	$	44,921	$	49,137	$	12,968	$	27,891	$	15,964	$	189		$	151,070
For The Six Months Ended June 30, 2015
Revenue (a)	$	77,980	$	80,381	$	20,849	$	37,405	$	30,133	$	312		$	247,060
For The Six Months Ended June 30, 2014
Revenue (a)	$	93,389	$	91,585	$	24,987	$	54,915	$	29,946	$	415		$	295,237
As of June 30, 2015
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,874	$	4,473	$	1,191	$	90	$	2,617	$	16		$	10,261
Net assets	$	17,205	$	11,309	$	18,902	$	9,079	$	12,172	$	(52	)	$	68,615
As of June 30, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,825	$	7,188	$	989	$	461	$	3,574	$	32		$	15,069
Net assets	$	22,557	$	17,875	$	7,306	$	9,740	$	10,976	$	150		$	68,604

(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.