SEGMENT AND GEOGRAPHIC DATA

3 Months Ended

Mar. 31, 2016

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, 2016
Revenue, from external customers	$	3,837		$	51,071		$	46,319		$	—		$	—		$	101,227
Inter-segment revenue	—			—			62			—			(62		)	—
Total revenue	$	3,837		$	51,071		$	46,381		$	—		$	(62	)	$	101,227
Gross margin, from external customers	$	3,341		$	18,771		$	19,150		$	—		$	—		$	41,262
Inter-segment gross margin	(2		)	(60		)	62			—			—			—
Total gross margin	$	3,339		$	18,711		$	19,212		$	—		$	—		$	41,262
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	(16	)	$	197		$	484		$	(28	)	$	—		$	637
EBITDA (loss) (a)	$	162		$	(1,231	)	$	(330	)	$	(1,755	)	$	—		$	(3,154	)
Depreciation and amortization	22			404			183			79			—			688
Intercompany interest income (expense), net	—			—			(57		)	57			—			—
Interest income (expense), net	—			(40		)	(14		)	—			—			(54		)
Income (loss) from continuing operations before income taxes	$	140		$	(1,675	)	$	(584	)	$	(1,777	)	$	—		$	(3,896	)
As of March 31, 2016
Accounts receivable, net	$	3,162		$	31,331		$	29,715		$	—		$	—		$	64,208
Long-lived assets, net of accumulated depreciation and amortization	$	28		$	7,475		$	1,851		$	595		$	—		$	9,949
Total assets	$	7,243		$	51,313		$	54,047		$	9,235		$	—		$	121,838

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended March 31, 2015
Revenue, from external customers	$	10,978		$	53,139		$	60,200		$	—		$	—		$	124,317
Inter-segment revenue	—			—			14			—			(14		)	—
Total revenue	$	10,978		$	53,139		$	60,214		$	—		$	(14	)	$	124,317
Gross margin, from external customers	$	4,621		$	20,876		$	22,407		$	—		$	—		$	47,904
Inter-segment gross margin	(7		)	(31		)	37			—			1			—
Total gross margin	$	4,614		$	20,845		$	22,444		$	—		$	1		$	47,904
Business reorganization expenses (recovery) and impairment of long lived assets expense	$	421		$	8		$	880		$	34		$	—		$	1,343
EBITDA (loss) (a)	$	(1,620	)	$	804		$	(2,150	)	$	(2,626	)	$	—		$	(5,592	)
Depreciation and amortization	102			671			228			110			—			1,111
Intercompany interest income (expense), net	—			—			(130		)	134			(4		)	—
Interest income (expense), net	(33		)	(42		)	(5		)	—			—			(80		)
Income (loss) from continuing operations before income taxes	$	(1,755	)	$	91		$	(2,513	)	$	(2,602	)	$	(4	)	$	(6,783	)
As of March 31, 2015
Accounts receivable, net	$	6,934		$	31,957		$	40,618		$	—		$	—		$	79,509
Long-lived assets, net of accumulated depreciation and amortization	$	535		$	7,300		$	2,073		$	989		$	—		$	10,897
Total assets	$	9,423		$	49,300		$	58,811		$	3,637		$	—		$	121,171

(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 months ended March 31, 2016 and 2015 and long-lived assets and net assets by geographic area as of March 31, 2016 and 2015 were as follows: 

	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas			Total
For The Three Months Ended March 31, 2016
Revenue (a)	$	34,196	$	39,132	$	3,634	$	12,123	$	11,939	$	203		$	101,227
For The Three Months Ended March 31, 2015
Revenue (a)	$	38,341	$	39,041	$	10,826	$	21,859	$	14,098	$	152		$	124,317
As of March 31, 2016
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,684	$	4,191	$	623	$	167	$	3,284	$	—		$	9,949
Net assets	$	15,771	$	10,046	$	8,632	$	8,211	$	13,435	$	(58	)	$	56,037
As of March 31, 2015
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,752	$	4,629	$	1,512	$	321	$	2,671	$	12		$	10,897
Net assets	$	15,141	$	11,633	$	3,742	$	8,866	$	11,088	$	(18	)	$	50,452

(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.