SEGMENT AND GEOGRAPHIC DATA

9 Months Ended

Sep. 30, 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 September 30, 2016
Revenue, from external customers	$	4,163		$	64,607		$	39,366		$	—		$	—		$	108,136
Inter-segment revenue	42			—			73			—			(115		)	—
Total revenue	$	4,205		$	64,607		$	39,439		$	—		$	(115	)	$	108,136
Gross margin, from external customers	$	3,691		$	22,414		$	17,437		$	—		$	—		$	43,542
Inter-segment gross margin	13			(59		)	46			—			—			—
Total gross margin	$	3,704		$	22,355		$	17,483		$	—		$	—		$	43,542
Gain on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery)	$	(3	)	$	(1	)	$	188		$	(1	)	$	—		$	183
EBITDA (loss) (a)	$	326		$	275		$	(466	)	$	(415	)	$	—		$	(280	)
Depreciation and amortization	12			457			253			79			—			801
Intercompany interest income (expense), net	—			—			(48		)	48			—			—
Interest income (expense), net	—			(101		)	(6		)	(2		)	—			(109		)
Income (loss) from continuing operations before income taxes	$	314		$	(283	)	$	(773	)	$	(448	)	$	—		$	(1,190	)
For The Nine Months Ended September 30, 2016
Revenue, from external customers	$	11,660		$	177,717		$	133,053		$	—		$	—		$	322,430
Inter-segment revenue	21			(1		)	220			—			(240		)	—
Total revenue	$	11,681		$	177,716		$	133,273		$	—		$	(240	)	$	322,430
Gross margin, from external customers	$	10,210		$	63,601		$	57,832		$	—		$	—		$	131,643
Inter-segment gross margin	(11		)	(182		)	193			—			—			—
Total gross margin	$	10,199		$	63,419		$	58,025		$	—		$	—		$	131,643
Gain on sale and exit of businesses	$	—		$	—		$	—		$	—		$	—		$	—
Business reorganization expenses (recovery)	$	(41	)	$	273		$	781		$	(49	)	$	—		$	964
EBITDA (loss) (a)	$	313		$	(370	)	$	761		$	(5,771	)	$	—		$	(5,067	)
Depreciation and amortization	43			1,296			629			326			—			2,294
Intercompany interest income (expense), net	—			—			(163		)	163			—			—
Interest income (expense), net	—			(230		)	(28		)	(6		)	—			(264		)
Income (loss) from continuing operations before income taxes	$	270		$	(1,896	)	$	(59	)	$	(5,940	)	$	—		$	(7,625	)
As of September 30, 2016
Accounts receivable, net	$	2,937		$	34,806		$	27,187		$	—		$	—		$	64,930
Long-lived assets, net of accumulated depreciation and amortization	$	8		$	7,364		$	1,431		$	445		$	—		$	9,248
Total assets	$	5,383		$	53,778		$	42,978		$	2,802		$	—		$	104,941

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended September 30, 2015
Revenue, from external customers	$	3,735		$	55,609		$	50,684		$	—		$	—		$	110,028
Inter-segment revenue	—			—			123			—			(123		)	—
Total revenue	$	3,735		$	55,609		$	50,807		$	—		$	(123	)	$	110,028
Gross margin, from external customers	$	3,176		$	23,376		$	18,593		$	—		$	—		$	45,145
Inter-segment gross margin	(3		)	(122		)	125			—			—			—
Total gross margin	$	3,173		$	23,254		$	18,718		$	—		$	—		$	45,145
Gain on sale and exit of businesses	$	(20	)	$	—		$	(167	)	$	—		$	—		$	(187	)
Business reorganization expenses (recovery)	$	589		$	336		$	1,278		$	61		$	—		$	2,264
EBITDA (loss) (a)	$	(1,029	)	$	1,680		$	(2,094	)	$	(1,186	)	$	—		$	(2,629	)
Depreciation and amortization	383			333			171			68			—			955
Intercompany interest income (expense), net	—			—			(125		)	125			—			—
Interest income (expense), net	—			(68		)	(20		)	(5		)	—			(93		)
Income (loss) from continuing operations before income taxes	$	(1,412	)	$	1,279		$	(2,410	)	$	(1,134	)	$	—		$	(3,677	)
For The Nine Months Ended September 30, 2015
Revenue, from external customers	$	24,896		$	166,123		$	166,069		$	—		$	—		$	357,088
Inter-segment revenue	—			—			369			—			(369		)	—
Total revenue	$	24,896		$	166,123		$	166,438		$	—		$	(369	)	$	357,088
Gross margin, from external customers	$	12,876		$	68,073		$	62,322		$	—		$	—		$	143,271
Inter-segment gross margin	(10		)	(361		)	371			—			—			—
Total gross margin	$	12,866		$	67,712		$	62,693		$	—		$	—		$	143,271
Gain on sale and exit of businesses	$	15,918		$	—		$	3,900		$	—		$	—		$	19,818
Business reorganization expenses (recovery)	$	1,006		$	669		$	2,678		$	1,314		$	—		$	5,667
EBITDA (loss) (a)	$	12,788		$	1,852		$	(798	)	$	(7,486	)	$	—		$	6,356
Depreciation and amortization	591			1,576			618			255			—			3,040
Intercompany interest income (expense), net	—			—			(394		)	394			—			—
Interest income (expense), net	(346		)	(152		)	(35		)	(9		)	—			(542		)
Income (loss) from continuing operations before income taxes	$	11,851		$	124		$	(1,845	)	$	(7,356	)	$	—		$	2,774
As of September 30, 2015
Accounts receivable, net	$	3,876		$	28,317		$	33,528		$	—		$	—		$	65,721
Long-lived assets, net of accumulated depreciation and amortization	$	64		$	7,010		$	1,969		$	749		$	—		$	9,792
Total assets	$	8,128		$	46,576		$	55,587		$	18,127		$	—		$	128,418

(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 nine months ended September 30, 2016 and 2015 and long-lived assets and net assets by geographic area as of September 30, 2016 and 2015 were as follows: 

	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas			Total
For The Three Months Ended September 30, 2016
Revenue (a)	$	27,010	$	49,799	$	3,921	$	12,356	$	14,808	$	242		$	108,136
For The Three Months Ended September 30, 2015
Revenue (a)	$	40,102	$	40,075	$	3,575	$	10,582	$	15,534	$	160		$	110,028
For The Nine Months Ended September 30, 2016
Revenue (a)	$	93,671	$	136,813	$	11,016	$	39,382	$	40,904	$	644		$	322,430
For The Nine Months Ended September 30, 2015
Revenue (a)	$	118,083	$	120,457	$	24,424	$	47,986	$	45,666	$	472		$	357,088
As of September 30, 2016
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,235	$	4,457	$	445	$	196	$	2,907	$	8		$	9,248
Net assets	$	11,962	$	8,601	$	2,954	$	8,777	$	12,464	$	(56	)	$	44,702
As of September 30, 2015
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,866	$	4,123	$	821	$	95	$	2,887	$	—		$	9,792
Net assets	$	15,421	$	9,012	$	17,003	$	9,067	$	13,554	$	8		$	64,065

(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 goodwill. Corporate assets are included in the United States.