Operating Segments and Related Information (Tables)

6 Months Ended

Jun. 30, 2016

Segment Reporting [Abstract]

Schedule of Discontinued Operations information

Discontinued operations information for the three months ended June 30, 2016 and 2015 is as follows:

Results of Discontinued Operations
(in thousands)
	2016		2015
Revenue, net	(4	)	294
Cost of sales	451		809
Selling, general and administrative expense	100		202
Depreciation and amortization	4		10
Loss from discontinued operations before income taxes	(559	)	(727	)
Income tax expense	—		—
Net loss from discontinued operations	(559	)	(727	)

Discontinued operations information for the six months ended June 30, 2016 and 2015 is as follows:

Results of Discontinued Operations
(in thousands)
	2016		2015
Revenue, net	(15	)	441
Cost of sales	840		1,420
Selling, general and administrative expense	184		427
Depreciation and amortization	7		23
Loss from discontinued operations before income taxes	(1,046	)	(1,429	)
Income tax expense	—		—
Net loss from discontinued operations	(1,046	)	(1,429	)

Segment information

Segment information for the three and six months ended June 30, 2016 and 2015 (in thousands) is as follows:

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		Adjacent Services			Corporate Support			Total
Three Months Ended June 30, 2016
Revenue	$	25,122	$	8,698	$	1,471		$	—		$	35,291
Net income (loss) from continuing operations											$	(33	)
Income tax expense											460
Interest expense (income), net											(12		)
EBIT	$	5,998	$	505	$	(488	)	$	(5,600	)	415
Depreciation of property and equipment	936		140		140			—			1,216
Amortization of intangible assets	373		—		22			—			395
EBITDA	7,307		645		(326		)	(5,600		)	2,026
Other expense (income)					18						18
Foreign currency transaction (gains) losses on short-term intercompany balances	30		185		7			(26		)	196
Transformation severance and related expenses	276		25		—			(76		)	225
Stock-based compensation	—		—		—			1,035			1,035
Adjusted EBITDA	$	7,613	$	855	$	(301	)	$	(4,667	)	$	3,500

	Recovery Audit Services – Americas			Recovery Audit Services – Europe/Asia- Pacific			Adjacent Services			Corporate Support			Total
Three Months Ended June 30, 2015
Revenue	$	25,350		$	9,950		$	1,695		$	—		$	36,995
Net income (loss) from continuing operations													$	1,824
Income tax expense													296
Interest expense (income), net													(53		)
EBIT	$	6,505		$	1,796		$	(1,041	)	$	(5,193	)	2,067
Depreciation of property and equipment	979			153			162			—			1,294
Amortization of intangible assets	441			280			33			—			754
EBITDA	7,925			2,229			(846		)	(5,193		)	4,115
Foreign currency transaction (gains) losses on short-term intercompany balances	(179		)	(246		)	1			8			(416		)
Transformation severance and related expenses	108			203			14			26			351
Stock-based compensation	—			—			—			2,017			2,017
Adjusted EBITDA	$	7,854		$	2,186		$	(831	)	$	(3,142	)	$	6,067

	Recovery Audit Services – Americas			Recovery Audit Services – Europe/Asia- Pacific			Adjacent Services			Corporate Support			Total
Six Months Ended June 30, 2016
Revenue	$	46,689		$	17,947		$	1,888		$	—		$	66,524
Net income (loss) from continuing operations													$	(98	)
Income tax expense													664
Interest expense (income), net													(41		)
EBIT	$	9,996		$	2,759		$	(1,574	)	$	(10,656	)	525
Depreciation of property and equipment	1,928			238			282			—			2,448
Amortization of intangible assets	745			—			44			—			789
EBITDA	12,669			2,997			(1,248		)	(10,656		)	3,762
Other expense (income)							28						28
Foreign currency transaction (gains) losses on short-term intercompany balances	(228		)	(561		)	6			(28		)	(811		)
Transformation severance and related expenses	420			96			—			243			759
Stock-based compensation	—			—			—			1,799			1,799
Adjusted EBITDA	$	12,861		$	2,532		$	(1,214	)	$	(8,642	)	$	5,537

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific		Adjacent Services			Corporate Support			Total
Six Months Ended June 30, 2015
Revenue	$	47,767	$	19,255	$	2,958		$	—		$	69,980
Net income (loss) from continuing operations											$	(432	)
Income tax expense											751
Interest expense (income), net											(95		)
EBIT	$	10,583	$	1,354	$	(1,926	)	$	(9,787	)	224
Depreciation of property and equipment	1,948		306		319			—			2,573
Amortization of intangible assets	882		553		65			—			1,500
EBITDA	13,413		2,213		(1,542		)	(9,787		)	4,297
Foreign currency transaction (gains) losses on short-term intercompany balances	258		1,072		1			(55		)	1,276
Transformation severance and related expenses	164		268		30			35			497
Stock-based compensation	—		—		—			3,149			3,149
Adjusted EBITDA	$	13,835	$	3,553	$	(1,511	)	$	(6,658	)	$	9,219