The following tables provide a reconciliation of service revenues and segment income by reportable segment to consolidated results (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
Contract Talent Solutions	2025		2024		2025		2024
Service revenues(1)	$	746,223	$	830,403	$	2,269,236	$	2,572,358
Segment costs of services(2)	456,102		507,368		1,384,815		1,562,592

Compensation expenses(3)	205,902		218,931		636,778		668,947
Other(4)	67,853		78,260		206,163		226,711
Segment selling, general and administrative expenses	273,755		297,191		842,941		895,658
Segment income	$	16,366	$	25,844	$	41,480	$	114,108


	Three Months Ended September 30,				Nine Months Ended September 30,
Permanent Placement Talent Solutions	2025		2024		2025		2024
Service revenues(1)	$	110,125	$	123,275	$	336,929	$	379,105
Segment costs of services(2)	222		271		614		752

Compensation expenses(3)	83,885		90,450		260,529		277,120
Other(4)	18,407		20,367		56,292		61,043
Segment selling, general and administrative expenses	102,292		110,817		316,821		338,163
Segment income	$	7,611	$	12,187	$	19,494	$	40,190


	Three Months Ended September 30,				Nine Months Ended September 30,
Protiviti	2025		2024		2025		2024
Service revenues(1)	$	498,129	$	511,326	$	1,469,962	$	1,462,002
Segment costs of services(2)	383,502		379,619		1,158,766		1,121,312

Compensation expenses(3)	24,534		22,895		74,313		70,277
Other(4)	52,861		57,048		158,743		159,366
Segment selling, general and administrative expenses	77,395		79,943		233,056		229,643
Segment income	$	37,232	$	51,764	$	78,140	$	111,047


	Three Months Ended September 30,				Nine Months Ended September 30,
Combined Segment	2025		2024		2025		2024
Service revenues(1)	$	1,354,477	$	1,465,004	$	4,076,127	$	4,413,465
Costs of services(2)	839,826		887,258		2,544,195		2,684,656

Compensation expenses(3)	314,321		332,276		971,620		1,016,344
Other(4)	139,121		155,675		421,198		447,120
Selling, general and administrative expenses	453,442		487,951		1,392,818		1,463,464
Combined segment income	61,209		89,795		139,114		265,345

Interest income, net	(2,510)		(5,391)		(8,321)		(16,990)
Income before income taxes	$	63,719	$	95,186	$	147,435	$	282,335

(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 $123.7 million and $361.4 million for the three and nine months ended September 30, 2025, respectively, and $122.3 million and $351.6 million for the three and nine months ended September 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.