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SEGMENT AND GEOGRAPHIC DATA
6 Months Ended
Jun. 30, 2021
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 Americas, Asia Pacific, and Europe. Corporate expenses are reported separately from the three reportable segments and pertain to certain functions, such as executive management, corporate governance, investor relations, legal, accounting, tax, and treasury. A portion of these expenses are attributed to the reportable segments for providing the above services to them, and have been allocated to the segments as management service expenses, and are included in the segments’ non-operating other income (expense). Segment information is presented in accordance with ASC 280, “Segment 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 and long-lived assets are the only significant asset separated by segment for internal reporting purposes.
AmericasAsia PacificEuropeCorporateInter-Segment EliminationTotal
For The Three Months Ended June 30, 2021
Revenue, from external customers$5,366 $28,801 $5,507 $— $— $39,674 
Inter-segment revenue— 15 — — (15)— 
Total revenue$5,366 $28,816 $5,507 $— $(15)$39,674 
Adjusted net revenue, from external customers (a)
$4,993 $6,880 $3,218 $— $— $15,091 
Inter-segment adjusted net revenue(15)15 — — — — 
Total adjusted net revenue$4,978 $6,895 $3,218 $— $— $15,091 
EBITDA (loss) (b)
$(173)$1,003 $476 $(935)$— $371 
Depreciation and amortization(87)(17)(8)(1)— (113)
Intercompany interest (expense) income, net— (86)— 86 — — 
Interest income, net— — — 
(Loss) income before income taxes$(260)$901 $468 $(842)$— $267 
Provision for income taxes$$243 $123 $15 $— $389 
For The Six Months Ended June 30, 2021
Revenue, from external customers$9,927 $54,141 $10,067 $— $— $74,135 
Inter-segment revenue— 15 — — (15)— 
Total revenue$9,927 $54,156 $10,067 $— $(15)$74,135 
Adjusted net revenue, from external customers (a)
$9,202 $12,638 $5,969 $— $— $27,809 
Inter-segment adjusted net revenue(15)15 — — — — 
Total adjusted net revenue$9,187 $12,653 $5,969 $— $— $27,809 
EBITDA (loss) (b)
$(451)$1,765 $546 $(1,414)$— $446 
Depreciation and amortization(173)(31)(17)(2)— (223)
Intercompany interest (expense) income, net— (171)— 171 — — 
Interest income, net— — 17 — 19 
(Loss) income before income taxes$(624)$1,565 $529 $(1,228)$— $242 
Provision for (benefit from) income taxes$17 $437 $140 $(27)$— $567 
As of June 30, 2021
Accounts receivable, net$3,863 $10,853 $4,846 $$— $19,569 
Long-lived assets, net of accumulated depreciation and amortization (b)
$3,388 $75 $35 $$— $3,502 
Total assets$9,386 $18,871 $8,745 $13,301 $— $50,303 
AmericasAsia PacificEuropeCorporateInter-
Segment
Elimination
Total
For The Three Months Ended June 30, 2020    
Total revenue$2,206 $18,833 $3,534 $— $— $24,573 
Total adjusted net revenue (a)
$1,893 $4,818 $2,219 $— $— $8,930 
EBITDA (loss) (b)
$(918)$1,025 $300 $(929)$— $(522)
Depreciation and amortization(5)(13)(5)(1)— (24)
Intercompany interest (expense) income, net— (73)— 73 — — 
Interest (expense) income, net(2)— — 42 — 40 
Income (loss) from continuing operations
before income taxes
$(925)$939 $295 $(815)$— $(506)
Provision for (benefit from) income taxes$$273 $(7)$(9)$— $266 
For The Six Months Ended June 30, 2020    
Revenue, from external customers$5,394 $35,784 $7,526 $— $— $48,704 
Inter-segment revenue— — — (6)— 
Total revenue$5,394 $35,790 $7,526 $— $(6)$48,704 
Adjusted net revenue, from external customers (a)
$4,753 $9,329 $4,646 $— $— $18,728 
Inter-segment adjusted net revenue— (6)— — — 
Total adjusted net revenue$4,753 $9,335 $4,640 $— $— $18,728 
EBITDA (loss) (b)
$(978)$1,362 $363 $(1,728)$— $(981)
Depreciation and amortization(9)(25)(11)(3)— (48)
Intercompany interest (expense) income, net— (159)— 159 — — 
Interest (expense) income, net(2)— — 121 — 119 
Income (loss) from continuing operations before income taxes$(989)$1,178 $352 $(1,451)$— $(910)
Provision for income taxes$17 $337 $$16 $— $373 
As of June 30, 2020      
Accounts receivable, net$1,857 $7,514 $2,843 $86 $— $12,300 
Long-lived assets, net of accumulated depreciation and amortization (b)
$24 $84 $29 $$— $146 
Total assets$4,726 $14,349 $6,928 $18,733 $— $44,736 

(a)Adjusted net revenue is net of the Direct contracting costs and reimbursed expenses caption on the Condensed Consolidated Statements of Operations. Direct contracting costs and reimbursed expenses include the direct staffing costs of salaries, payroll taxes, employee benefits, travel expenses, and insurance costs for the Company’s contractors and reimbursed out-of-pocket expenses and other direct costs. The region where services are provided, the mix of RPO recruitment and contracting, and the functional nature of the staffing services provided can affect operating income and EBITDA. The salaries, commissions, payroll taxes, and employee benefits related to recruitment professionals are included under the caption “Salaries and related” in the Consolidated Statements of Operations.

(b)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 six months ended June 30, 2021 and 2020 and net assets by geographic area as of June 30, 2021 and 2020, were as follows:
AustraliaUnited
States
United
Kingdom
OtherTotal
For The Three Months Ended June 30, 2021  
Revenue (a)
$26,543 $5,067 $5,005 $3,059 $39,674 
For The Three Months Ended June 30, 2020  
Revenue (a)
$16,966 $1,900 $3,027 $2,680 $24,573 
For The Six Months Ended June 30, 2021
Revenue (a)
$50,017 $9,315 $8,876 $5,927 $74,135 
For The Six Months Ended June 30, 2020
Revenue (a)
$31,997 $4,773 $6,478 $5,456 $48,704 
As of June 30, 2021    
Long-lived assets, net of accumulated depreciation and amortization (b)
$34 $3,392 $35 $41 $3,502 
Net assets$6,843 $18,608 $2,537 $6,815 $34,803 
As of June 30, 2020    
Long-lived assets, net of accumulated depreciation and amortization (b)
$30 $33 $29 $54 $146 
Net assets$4,354 $19,580 $1,927 $6,531 $32,392 
  
(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, intangible assets and goodwill, net of accumulated depreciation and amortization.