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Business Segments (Tables)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Schedule of Reconciliation of Revenue and Operating Income by Reportable Segment to Consolidated Results
The following tables provide a reconciliation of service revenues and segment income by reportable segment to consolidated results (in thousands):
 Year Ended December 31,
Contract Talent Solutions 202420232022
Service revenues(1)
$3,357,872 $3,895,332 $4,532,847 
Segment costs of services(2)
2,041,348 2,346,020 2,728,818 
Compensation expenses(3)
884,121 934,024 973,341 
Other(4)
301,885 322,473 338,407 
Segment selling, general and administrative expenses1,186,006 1,256,497 1,311,748 
Segment income$130,518 $292,815 $492,281 
 Year Ended December 31,
Permanent Placement Talent Solutions202420232022
Service revenues(1)
$487,204 $567,486 $725,155 
Segment costs of services(2)
985 1,105 1,449 
Compensation expenses(3)
359,205 405,747 506,006 
Other(4)
80,962 85,630 90,078 
Segment selling, general and administrative expenses440,167 491,377 596,084 
Segment income$46,052 $75,004 $127,622 
 Year Ended December 31,
Protiviti202420232022
Service revenues(1)
$1,950,761 $1,929,699 $1,980,140 
Segment costs of services(2)
1,487,511 1,454,127 1,427,675 
Compensation expenses(3)
93,296 88,337 82,314 
Other(4)
209,754 199,561 199,440 
Segment selling, general and administrative expenses303,050 287,898 281,754 
Segment income$160,200 $187,674 $270,711 
 Year Ended December 31,
Combined Segment202420232022
Service revenues(1)
$5,795,837 $6,392,517 $7,238,142 
Costs of services(2)
3,529,844 3,801,252 4,157,942 
Compensation expenses(3)
1,336,622 1,428,108 1,561,661 
Other(4)
592,601 607,664 627,925 
Selling, general and administrative expenses1,929,223 2,035,772 2,189,586 
Combined segment income336,770 555,493 890,614 
Amortization of intangible assets1,217 2,883 1,667 
Interest income, net(22,118)(23,973)(8,008)
Income before income taxes$357,671 $576,583 $896,955 
(1)Service revenues presented above are shown net of eliminations of intersegment revenues. Intersegment revenues between the contract talent solutions segment and the Protiviti segment were $471.8 million, $442.3 million and $552.2 million for
the years ended December 31, 2024, 2023, and 2022, respectively. Service revenues related to the intersegment activity are reflected in the Protiviti segment.
(2)Segment costs of services consist of direct payroll, payroll taxes and benefit costs, as well as reimbursable expenses. Direct costs related to the intersegment activity are reflected in the Protiviti segment, including the costs of candidate payroll, fringe benefits and incremental recruiter compensation. For further information on costs of services, see Note A—“Summary of Significant Accounting Policies.”
(3)Includes payroll and applicable taxes, employee incentive compensation and other employee costs not included in direct cost as noted above.
(4)Other selling, general and administrative expenses is comprised of advertising, as well as other allocated expenses including lease expense, depreciation, cloud computing service costs and overhead costs. These costs are allocated to the individual segments based on an internal allocation method.
Schedule of Revenue and Long-Lived Assets by Geographic Location The following table represents service revenues by geographic location (in thousands):
 Year Ended December 31,
 202420232022
Service revenues (a)
U.S.$4,519,506 $4,957,163 $5,712,330 
International (b)1,276,331 1,435,354 1,525,812 
$5,795,837 $6,392,517 $7,238,142 
(a)No customer accounted for more than 10% of the Company’s total service revenues in any year presented.
(b)No country represented more than 10% of revenues in any year presented.
The following table represents long-lived assets, net, which includes property, plant and equipment, net, right-of-use assets and noncurrent deferred income taxes, by geographic location (in thousands):
 December 31,
 20242023
Long-lived assets, net
U.S.$375,936 $368,745 
International 100,132 89,455 
$476,068 $458,200 
Schedule of Depreciation Expense
The following table represents depreciation expense by segment (in thousands):
 Year Ended December 31,
 202420232022
Depreciation expense
Contract talent solutions$26,230 $25,803 $24,145 
Permanent placement talent solutions8,533 8,786 8,630 
Protiviti17,290 16,775 14,623 
$52,053 $51,364 $47,398