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Business Segments (Tables)
12 Months Ended
Dec. 31, 2025
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 202520242023
Service revenues(1)
$2,990,083 $3,357,872 $3,895,332 
Segment costs of services(2)
1,823,322 2,041,348 2,346,020 
Compensation expenses(3)
842,438 884,121 934,024 
Other(4)
275,702 301,885 322,473 
Segment selling, general and administrative expenses1,118,140 1,186,006 1,256,497 
Segment income$48,621 $130,518 $292,815 
 Year Ended December 31,
Permanent Placement Talent Solutions202520242023
Service revenues(1)
$439,500 $487,204 $567,486 
Segment costs of services(2)
795 985 1,105 
Compensation expenses(3)
342,245 359,205 405,747 
Other(4)
74,896 80,962 85,630 
Segment selling, general and administrative expenses417,141 440,167 491,377 
Segment income$21,564 $46,052 $75,004 
 Year Ended December 31,
Protiviti202520242023
Service revenues(1)
$1,948,923 $1,950,761 $1,929,699 
Segment costs of services(2)
1,528,314 1,487,511 1,454,127 
Compensation expenses(3)
97,943 93,296 88,337 
Other(4)
210,298 210,971 202,444 
Segment selling, general and administrative expenses308,241 304,267 290,781 
Segment income$112,368 $158,983 $184,791 
 Year Ended December 31,
Combined Segment202520242023
Service revenues(1)
$5,378,506 $5,795,837 $6,392,517 
Costs of services(2)
3,352,431 3,529,844 3,801,252 
Compensation expenses(3)
1,282,626 1,336,622 1,428,108 
Other(4)
560,896 593,818 610,547 
Selling, general and administrative expenses1,843,522 1,930,440 2,038,655 
Combined segment income182,553 335,553 552,610 
Interest income, net(11,799)(22,118)(23,973)
Income before income taxes$194,352 $357,671 $576,583 
(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 $485.2 million, $471.8 million and $442.3 million for the years ended December 31, 2025, 2024 and 2023, 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.
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,
 202520242023
Service revenues (a)
U.S.$4,171,327 $4,519,506 $4,957,163 
International (b)1,207,179 1,276,331 1,435,354 
$5,378,506 $5,795,837 $6,392,517 
(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,
 20252024
Long-lived assets, net
U.S.$343,056 $375,936 
International 123,125 100,132 
$466,181 $476,068 
Schedule of Depreciation Expense
The following table represents depreciation expense by segment (in thousands):
 Year Ended December 31,
 202520242023
Depreciation expense
Contract talent solutions$24,488 $26,230 $25,803 
Permanent placement talent solutions7,958 8,533 8,786 
Protiviti17,585 17,290 16,775 
$50,031 $52,053 $51,364