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SEGMENT AND GEOGRAPHIC DATA
9 Months Ended
Sep. 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 September 30, 2021
Total revenue$7,423 $32,273 $5,314 $— $— $45,010 
Total adjusted net revenue$7,030 $7,925 $3,076 $— $— $18,031 
EBITDA (loss) (b)
$604 $1,809 $111 $(1,013)$— $1,511 
Depreciation and amortization(91)(19)(6)(1)— (117)
Intercompany (expense) interest income, net— (81)— 81 — — 
Interest income, net— — — — 
Income (loss) before income taxes$513 $1,709 $105 $(925)$— $1,402 
(Benefit from) provision for income taxes$(596)$438 $24 $42 $— $(92)
For The Nine Months Ended September 30, 2021
Revenue, from external customers$17,350 $86,414 $15,381 $— $— $119,145 
Inter-segment revenue— 15 — — (15)— 
Total revenue$17,350 $86,429 $15,381 $— $(15)$119,145 
Adjusted net revenue, from external customers (a)
$16,232 $20,563 $9,045 $— $— $45,840 
Inter-segment adjusted net revenue(15)15 — — — — 
Total adjusted net revenue$16,217 $20,578 $9,045 $— $— $45,840 
EBITDA (loss) (b)
$153 $3,574 $657 $(2,427)$— $1,957 
Depreciation and amortization(264)(50)(23)(3)— (340)
Intercompany (expense) interest income, net— (252)— 252 — — 
Interest income, net— — 25 — 27 
(Loss) income before income taxes$(111)$3,274 $634 $(2,153)$— $1,644 
(Benefit from) provision for income taxes$(579)$875 $164 $15 $— $475 
As of September 30, 2021
Accounts receivable, net$5,411 $10,707 $4,852 $— $— $20,970 
Long-lived assets, net of accumulated depreciation and amortization (b)
$3,305 $65 $33 $$— $3,407 
Total assets$10,798 $20,461 $8,833 $13,933 $— $54,025 
AmericasAsia PacificEuropeCorporateInter-
Segment
Elimination
Total
For The Three Months Ended September 30, 2020    
Revenue, from external customers$1,934 $19,877 $3,602 $— $— $25,413 
Inter-segment revenue97 — — — (97)— 
Total revenue$2,031 $19,877 $3,602 $— $(97)$25,413 
Adjusted net revenue, from external customers (a)
$1,678 $5,002 $2,390 $— $— $9,070 
Inter-segment adjusted net revenue97 — (97)— — — 
Total adjusted net revenue (a)
$1,775 $5,002 $2,293 $— $— $9,070 
EBITDA (loss) (b)
$(789)$517 $(40)$(669)$— $(981)
Depreciation and amortization(5)(13)(6)(1)— (25)
Intercompany (expense) interest income, net— (81)— 81 — — 
Interest (expense) income, net(4)— 16 — 14 
 (Loss) income from continuing operations
before income taxes
$(798)$425 $(46)$(573)$— $(992)
Provision for (benefit from) income taxes$$115 $$41 $— $165 
For The Nine Months Ended September 30, 2020    
Revenue, from external customers$7,328 $55,661 $11,128 $— $— $74,117 
Inter-segment revenue97 — — (103)— 
Total revenue$7,425 $55,667 $11,128 $— $(103)$74,117 
Adjusted net revenue, from external customers (a)
$6,431 $14,331 $7,036 $— $— $27,798 
Inter-segment adjusted net revenue97 (103)— — — 
Total adjusted net revenue$6,528 $14,337 $6,933 $— $— $27,798 
EBITDA (loss) (b)
$(1,767)$1,879 $323 $(2,397)$— $(1,962)
Depreciation and amortization(14)(38)(17)(4)— (73)
Intercompany (expense) interest income, net— (240)— 240 — — 
Interest (expense) income, net(6)— 137 — 133 
(Loss) income from continuing operations
before income taxes
$(1,787)$1,603 $306 $(2,024)$— $(1,902)
Provision for income taxes$25 $452 $$57 $— $538 
As of September 30, 2020      
Accounts receivable, net$1,353 $7,558 $3,005 $— $— $11,916 
Long-lived assets, net of accumulated depreciation and amortization (b)
$21 $73 $32 $$— $132 
Total assets$3,809 $14,022 $7,597 $18,567 $— $43,995 

(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 three and nine months ended September 30, 2021 and 2020 and net assets by geographic area as of September 30, 2021 and 2020, were as follows:
AustraliaUnited
States
United
Kingdom
OtherTotal
For The Three Months Ended September 30, 2021  
Revenue (a)
$29,971 $7,076 $4,964 $2,999 $45,010 
For The Three Months Ended September 30, 2020  
Revenue (a)
$18,085 $1,620 $3,151 $2,557 $25,413 
For The Nine Months Ended September 30, 2021
Revenue (a)
$79,988 $16,391 $13,840 $8,926 $119,145 
For The Nine Months Ended September 30, 2020
Revenue (a)
$50,082 $6,393 $9,629 $8,013 $74,117 
As of September 30, 2021    
Long-lived assets, net of accumulated depreciation and amortization (b)
$25 $3,310 $33 $39 $3,407 
Net assets$7,077 $19,702 $2,593 $7,158 $36,530 
As of September 30, 2020    
Long-lived assets, net of accumulated depreciation and amortization (b)
$26 $27 $32 $47 $132 
Net assets$4,581 $18,388 $3,397 $5,692 $32,058 
  
(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.