Operating Segments and Related Information (Tables)

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Schedule of discontinued operations information

Discontinued operations information for the three and nine months endedSeptember 30, 2017 and 2016 is as follows:

Results of Discontinued Operations	Three Months Ended September 30,						Nine Months Ended September 30,
(in thousands)	2017			2016			2017			2016
Revenue	$	—		$	5		$	—		$	(11	)
Cost of sales	337			(128		)	1,013			712
Selling, general and administrative expense	5			(4		)	10			180
Depreciation and amortization	2			4			6			11
(Loss) income from discontinued operations before income taxes	$	(344	)	$	133		$	(1,029	)	$	(914	)
Income tax expense	—			—			—			—
Net (loss) income from discontinued operations	$	(344	)	$	133		$	(1,029	)	$	(914	)

Segment information

Segment information for the three and nine months ended September 30, 2017 and 2016 (in thousands) is as follows:

	Recovery Audit Services – Americas			Recovery Audit Services – Europe/Asia- Pacific			Adjacent Services			Corporate Support			Total
Three Months Ended September 30, 2017
Revenue	$	30,705		$	10,837		$	925		$	—		$	42,467
Net income from continuing operations													1,077
Income tax expense													930
Interest expense (income), net													142
EBIT	$	8,539		$	2,289		$	(2,026	)	$	(6,653	)	$	2,149
Depreciation of property and equipment	789			161			183			—			1,133
Amortization of intangible assets	329			—			393			—			722
EBITDA	$	9,657		$	2,450		$	(1,450	)	$	(6,653	)	$	4,004
Other (income) loss	(11		)	—			(2		)	30			17
Foreign currency transaction (gains) losses on short-term intercompany balances	(155		)	(377		)	(6		)	120			(418		)
Transformation severance and related expenses	49			360			260			23			692
Stock-based compensation	—			—			—			2,107			2,107
Adjusted EBITDA	$	9,540		$	2,433		$	(1,198	)	$	(4,373	)	$	6,402

	Recovery Audit Services – Americas		Recovery Audit Services – Europe/Asia- Pacific			Adjacent Services			Corporate Support			Total
Three Months Ended September 30, 2016
Revenue	$	25,719	$	8,736		$	682		$	—		$	35,137
Net income from continuing operations												2,150
Income tax benefit												(685		)
Interest expense (income), net												(14		)
EBIT	$	7,371	$	1,274		$	(1,089	)	$	(6,105	)	$	1,451
Depreciation of property and equipment	935		141			300			—			1,376
Amortization of intangible assets	373		—			20			—			393
EBITDA	$	8,679	$	1,415		$	(769	)	$	(6,105	)	$	3,220
Other loss (income)	—		—			(168		)	—			(168		)
Foreign currency transaction losses (gains) on short-term intercompany balances	120		(227		)	1			(59		)	(165		)
Transformation severance and related expenses	95		188			139			(2		)	420
Stock-based compensation	—		—			—			1,424			1,424
Adjusted EBITDA	$	8,894	$	1,376		$	(797	)	$	(4,742	)	$	4,731

	Recovery Audit Services – Americas			Recovery Audit Services – Europe/Asia- Pacific			Adjacent Services			Corporate Support			Total
Nine Months Ended September 30, 2017
Revenue	$	81,641		$	29,441		$	3,464		$	—		$	114,546
Net loss from continuing operations													(1,096		)
Income tax expense													2,436
Interest expense (income), net													227
EBIT	$	20,110		$	5,754		$	(5,681	)	$	(18,616	)	$	1,567
Depreciation of property and equipment	2,478			453			531			—			3,462
Amortization of intangible assets	986			—			1,180			—			2,166
EBITDA	$	23,574		$	6,207		$	(3,970	)	$	(18,616	)	$	7,195
Other loss (income)	(11		)				(195		)	29			(177		)
Foreign currency transaction (gains) losses on short-term intercompany balances	(396		)	(1,566		)	(10		)	45			(1,927		)
Transformation severance and related expenses	313			582			305			392			1,592
Stock-based compensation	—			—			—			5,362			5,362
Adjusted EBITDA	$	23,480		$	5,223		$	(3,870	)	$	(12,788	)	$	12,045

	Recovery Audit Services – Americas			Recovery Audit Services – Europe/Asia- Pacific			Adjacent Services			Corporate Support			Total
Nine Months Ended September 30, 2016
Revenue	$	72,408		$	26,683		$	2,570		$	—		$	101,661
Net income from continuing operations													2,052
Income tax benefit													(21		)
Interest expense (income), net													(55		)
EBIT	$	17,364		$	4,032		$	(2,645	)	$	(16,775	)	$	1,976
Depreciation of property and equipment	2,863			379			582			—			3,824
Amortization of intangible assets	1,118			—			64			—			1,182
EBITDA	$	21,345		$	4,411		$	(1,999	)	$	(16,775	)	$	6,982
Other loss (income)	—			—			(140		)	—			(140		)
Foreign currency transaction gains on short-term intercompany balances	(108		)	(787		)	(7		)	(74		)	(976		)
Transformation severance and related expenses	516			284			138			241			1,179
Stock-based compensation	—			—			—			3,224			3,224
Adjusted EBITDA	$	21,753		$	3,908		$	(2,008	)	$	(13,384	)	$	10,269