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BUSINESS SEGMENTS
6 Months Ended
Jun. 27, 2021
Segment Reporting [Abstract]  
Business Segments BUSINESS SEGMENTS
 
The Company operates within three industry segments: Real Estate, Professional, and Light Industrial. The Real Estate segment provides office and maintenance field talent to various apartment communities and commercial buildings currently in 41 states and D.C., via property management companies responsible for the apartment communities' and commercial buildings' day-to-day operations. The Real Estate segment operates through two divisions, BG Multifamily and BG Talent. The Professional segment provides skilled field talent on a nationwide basis for IT and finance, accounting, legal and human resource client partner projects. The Professional segment operates through three divisions, IT Consulting, IT Infrastructure & Development, and Finance and Accounting under various trade names including Extrinsic, American Partners, Donovan & Watkins, Vision Technology Services, Zycron, Smart Resources, L.J. Kushner & Associates, EdgeRock Technology Partners, and Momentum Solutionz. The Light Industrial segment provides field talent primarily to manufacturing, distribution, logistics, and call center client partners needing a flexible workforce currently out of 11 locations and 12 on-sites in 7 states. The Light Industrial segment operates through one division under the InStaff trade name.

Segment operating income includes all revenue and cost of services, direct selling expenses, depreciation and amortization expense and excludes all general and administrative (home office) expenses. Assets of home office include cash, unallocated prepaid expenses, property and equipment, deferred tax assets, and other assets.
The following table provides a reconciliation of revenue and operating income by reportable segment to consolidated results for the periods indicated:
 Thirteen Weeks EndedTwenty-six Weeks Ended
 June 27,
2021
June 28,
2020
June 27,
2021
June 28,
2020
Revenue:    
Real Estate$21,212,102 $11,780,445 $39,824,847 $31,808,278 
Professional36,185,620 36,649,443 67,323,066 72,993,349 
Light Industrial16,993,815 14,176,446 34,955,313 31,872,136 
Total$74,391,537 $62,606,334 $142,103,226 $136,673,763 
Depreciation:    
Real Estate$53,796 $53,796 $108,786 $109,136 
Professional98,224 109,307 197,033 208,740 
Light Industrial24,743 25,049 48,175 52,154 
Home office20,730 31,054 44,766 76,448 
Total$197,493 $219,206 $398,760 $446,478 
Amortization:    
Professional$610,274 $1,167,329 $1,210,281 $2,348,164 
Home office82,817 57,416 141,217 64,023 
Total$693,091 $1,224,745 $1,351,498 $2,412,187 
Operating income:
Real Estate$2,973,221 $773,842 $5,425,663 $3,813,116 
Professional - without impairment losses2,584,082 1,598,581 4,077,358 3,438,362 
Professional - impairment losses— (7,239,514)— (7,239,514)
Light Industrial1,010,778 870,454 2,166,448 1,967,552 
Home office - selling(199,140)(147,148)(437,969)(239,810)
Home office - general and administrative(3,245,579)(1,940,978)(6,876,426)(5,167,075)
Home office - gain on contingent consideration1,194,575 — 1,194,575 — 
Total$4,317,937 $(6,084,763)$5,549,649 $(3,427,369)

Capital expenditures:
Real Estate$23,962 $17,549 $64,941 $43,273 
Professional19,876 32,926 79,895 73,898 
Light Industrial19,789 3,201 27,115 3,201 
Home office492,236 793,618 931,549 1,776,595 
Total$555,863 $847,294 $1,103,500 $1,896,967 
 June 27,
2021
December 27,
2020
Total Assets:  
Real Estate$17,863,484 $15,598,575 
Professional89,755,632 81,671,193 
Light Industrial14,265,969 16,122,052 
Home office17,383,884 16,886,448 
Total$139,268,969 $130,278,268