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Business Segments
 6 Months Ended
Jun. 30, 2025
Segment Reporting [Abstract]  
Business Segments Business Segments
The Company has three reportable segments: contract talent solutions, permanent placement talent solutions and Protiviti. Operating segments are defined as components of the Company for which separate financial information is evaluated regularly by the chief operating decision maker (“CODM”), a position currently held by the Company’s Chief Executive Officer, in deciding how to allocate resources and assess performance. The contract talent solutions reportable segment results from the aggregation of three operating segments with similar economic and qualitative characteristics: finance and accounting, administrative and customer support, and technology. The contract talent solutions and permanent placement talent solutions segments provide specialized engagement professionals and full-time personnel, respectively, for finance and accounting, technology, marketing and creative, legal, and administrative and customer support roles. The Protiviti segment provides business and technology risk consulting and internal audit services.
The CODM uses segment income to evaluate performance and allocate resources to each segment. Segment income excludes interest income, income taxes and the impacts of the income from investments held in employee deferred compensation trusts, along with the related compensation costs and expenses. The CODM considers variances between actual results and expectations as well as historical trends for segment income when making decisions about allocating capital and personnel resources to each segment.
The accounting policies of the segments are set forth in Note A—“Summary of Significant Accounting Policies.”
The following tables provide a reconciliation of service revenues and segment income by reportable segment to consolidated results (in thousands):
 Three Months Ended
June 30,		Six Months Ended
June 30,
Contract Talent Solutions 2025202420252024
Service revenues(1)
$759,808 $854,897 $1,523,013 $1,741,955 
Segment costs of services(2)
462,441 518,736 928,713 1,055,224 
Compensation expenses(3)
209,895 222,298 430,876 450,017 
Other(4)
69,049 75,717 138,310 148,450 
Segment selling, general and administrative expenses278,944 298,015 569,186 598,467 
Segment income$18,423 $38,146 $25,114 $88,264 
 Three Months Ended
June 30,		Six Months Ended
June 30,
Permanent Placement Talent Solutions2025202420252024
Service revenues(1)
$114,713 $131,063 $226,804 $255,830 
Segment costs of services(2)
162 262 392 481 
Compensation expenses(3)
87,744 94,348 176,644 186,670 
Other(4)
18,548 20,305 37,885 40,676 
Segment selling, general and administrative expenses106,292 114,653 214,529 227,346 
Segment income$8,259 $16,148 $11,883 $28,003 
 Three Months Ended
June 30,		Six Months Ended
June 30,
Protiviti2025202420252024
Service revenues(1)
$495,222 $486,564 $971,833 $950,676 
Segment costs of services(2)
384,865 373,617 775,264 741,693 
Compensation expenses(3)
24,737 23,755 49,780 47,382 
Other(4)
53,108 52,210 105,881 102,318 
Segment selling, general and administrative expenses77,845 75,965 155,661 149,700 
Segment income$32,512 $36,982 $40,908 $59,283 
 Three Months Ended
June 30,		Six Months Ended
June 30,
Combined Segment2025202420252024
Service revenues(1)
$1,369,743 $1,472,524 $2,721,650 $2,948,461 
Costs of services(2)
847,468 892,615 1,704,369 1,797,398 
Compensation expenses(3)
322,376 340,401 657,300 684,069 
Other(4)
140,705 148,232 282,076 291,444 
Selling, general and administrative expenses463,081 488,633 939,376 975,513 
Combined segment income59,194 91,276 77,905 175,550 
Interest income, net(2,239)(5,186)(5,811)(11,599)
Income before income taxes$61,433 $96,462 $83,716 $187,149 
(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 $119.8 million and $237.7 million for the three and six months ended June 30, 2025, respectively, and $116.5 million and $229.3 million for the three and six months ended June 30, 2024, 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 costs 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.
The following table represents depreciation expense by segment (in thousands):
 Three Months Ended
June 30,		Six Months Ended
June 30,
 2025202420252024
Depreciation expense
Contract talent solutions$6,219 $6,364 $12,717 $12,957 
Permanent placement talent solutions2,043 2,047 4,141 4,271 
Protiviti4,340 4,105 8,750 8,292 
$12,602 $12,516 $25,608 $25,520