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SEGMENT AND GEOGRAPHIC DATA (Tables)
9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Schedule of segment reporting information
AmericasAsia PacificEuropeCorporateInter-Segment EliminationTotal
For The Three Months Ended September 30, 2022
Revenue, from external customers$12,555 $29,965 $6,166 $— $— $48,686 
Inter-segment revenue113 11 — (128)— 
Total revenue$12,668 $29,969 $6,177 $— $(128)$48,686 
Adjusted net revenue, from external customers (a)
$11,926 $8,324 $3,949 $— $— $24,199 
Inter-segment adjusted net revenue113 (93)10 — (30)— 
Total adjusted net revenue$12,039 $8,231 $3,959 $— $(30)$24,199 
EBITDA (loss) (b)
$810 $1,244 $279 $(705)$— $1,628 
Depreciation and amortization(334)(14)(7)(1)— (356)
Intercompany dividend/interest (expense) income, net— (99)2,793 2,881 (5,575)— 
Interest income, net— — — 23 — 23 
Provision for income taxes$(31)$(307)$(7)$— $(340)
Net income (loss)$445 $824 $3,058 $2,203 $(5,575)$955 
For The Nine Months Ended September 30, 2022
Revenue, from external customers$41,581 $91,042 $18,941 $— $— $151,564 
Inter-segment revenue212 16 49 — (277)— 
Total revenue$41,793 $91,058 $18,990 $— $(277)$151,564 
Adjusted net revenue, from external customers (a)
$39,437 $25,711 $11,898 $— $— $77,046 
Inter-segment adjusted net revenue174 (146)(2)— (26)— 
Total adjusted net revenue$39,611 $25,565 $11,896 $— $(26)$77,046 
EBITDA (loss) (b)
$5,515 $5,533 $977 $(2,312)$— $9,713 
Depreciation and amortization(960)(34)(20)(3)— (1,017)
Intercompany dividend/interest (expense) income, net(255)4,007 4,256 (8,008)— 
Interest income, net— — 26 — 28 
Provision for income taxes$(99)$(1,382)$(83)$(93)$— $(1,657)
Net income (loss)$4,456 $3,864 $4,881 $1,874 $(8,008)$7,067 
As of September 30, 2022
Accounts receivable, net$10,467 $12,526 $6,156 $— $— $29,149 
Long-lived assets, net of accumulated depreciation and amortization (c)
$9,351 $909 $51 $46 $— $10,357 
Total assets$26,762 $23,263 $8,467 $8,471 $— $66,963 
AmericasAsia PacificEuropeCorporateInter-
Segment
Elimination
Total
For The Three Months Ended September 30, 2021    
Revenue, from external customers$7,423 $32,273 $5,314 $— $— $45,010 
Inter-segment revenue— — — — — — 
Total revenue$7,423 $32,273 $5,314 $— $— $45,010 
Adjusted net revenue, from external customers (a)
$7,030 $7,925 $3,076 $— $— $18,031 
Inter-segment adjusted net revenue— — — — — — 
Total adjusted net revenue (a)
$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 (expense) income, net— — — — 
Provision for income taxes$596 $(438)$(24)$(42)$— $92 
Net income (loss)$1,109 $1,271 $81 $(967)$— $1,494 
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 (expense) income, net— — 25 — 27 
(Provision for) benefit from income taxes$579 $(875)$(164)$(15)$— $(475)
Net income (loss)$468 $2,399 $470 $(2,168)$— $1,169 
As of December 31, 2021      
Accounts receivable, net$8,765 $12,073 $4,910 $— $— $25,748 
Long-lived assets, net of accumulated depreciation and amortization (c)
$9,964 $68 $42 $$— $10,078 
Total assets$22,214 $21,744 $9,370 $7,914 $— $61,242 

(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.

(c)Comprised of property and equipment, intangible assets and goodwill, net of accumulated depreciation and amortization.
Revenue and long-lived assets by geographic area A summary of revenues for the three and nine months ended September 30, 2022 and 2021 and net assets by geographic area as of September 30, 2022 and 2021 and as of December 31, 2021, were as follows:
AustraliaUnited
States
United
Kingdom
OtherTotal
For The Three Months Ended September 30, 2022  
Revenue (a)
$27,113 $11,839 $5,822 $3,912 $48,686 
For The Three Months Ended September 30, 2021  
Revenue (a)
$29,971 $7,076 $4,964 $2,999 $45,010 
For The Nine Months Ended September 30, 2022
Revenue (a)
$82,223 $39,600 $17,780 $11,961 $151,564 
For The Nine Months Ended September 30, 2021
Revenue (a)
$79,988 $16,391 $13,840 $8,926 $119,145 
As of September 30, 2022    
Long-lived assets, net of accumulated depreciation and amortization (b)
$29 $9,351 $51 $926 $10,357 
Net assets$7,634 $25,312 $3,387 $8,033 $44,366 
As of December 31, 2021    
Long-lived assets, net of accumulated depreciation and amortization (b)
$29 $9,968 $42 $39 $10,078 
Net assets$7,925 $21,510 $2,729 $7,152 $39,316 
  
(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.