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Segment Disclosures
9 Months Ended
Oct. 01, 2023
Segment Reporting [Abstract]  
Segment Disclosures Segment Disclosures
The Company’s operating segments, which also represent its reporting segments, are based on the organizational structure for which financial results are regularly evaluated by the Company’s chief operating decision-maker ("CODM", the Company’s CEO) to determine resource allocation and assess performance. The Company’s five reportable segments, (1) Professional & Industrial, (2) Science, Engineering & Technology, (3) Education, (4) Outsourcing & Consulting, and (5) International, reflect the specialty services the Company provides to customers and represent how the business is organized internally. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services.
The following tables present information about the reported revenue from services and gross profit of the Company by reportable segment, along with a reconciliation to earnings (loss) before taxes and equity in net earnings of affiliate, for the third quarter and September year-to-date 2023 and 2022. Asset information by reportable segment is not presented, since the Company does not produce such information internally nor does it use such information to manage its business.
 Third QuarterSeptember Year to Date
 2023202220232022
 (In millions of dollars)
Revenue from Services:  
Professional & Industrial$364.5 $408.6 $1,131.3 $1,268.7 
Science, Engineering & Technology295.7 321.3 903.5 962.7 
Education128.1 104.3 583.9 433.2 
Outsourcing & Consulting114.1 118.5 342.4 352.0 
International220.6 215.5 657.5 715.9 
Less: Intersegment revenue(5.0)(0.3)(15.1)(0.9)
Consolidated Total$1,118.0 $1,167.9 $3,603.5 $3,731.6 
 Third QuarterSeptember Year to Date
 2023202220232022
 (In millions of dollars)
Earnings (loss) from Operations:  
Professional & Industrial gross profit$65.5 $70.3 $200.4 $231.2 
Professional & Industrial SG&A expenses(57.7)(65.3)(183.8)(204.1)
Professional & Industrial asset impairment charge— — (0.3)— 
Professional & Industrial earnings from operations7.8 5.0 16.3 27.1 
Science, Engineering & Technology gross profit68.0 76.3 207.4 225.3 
Science, Engineering & Technology SG&A expenses(47.8)(53.4)(150.6)(161.4)
Science, Engineering & Technology asset impairment charge— — (0.1)— 
Science, Engineering & Technology earnings from operations20.2 22.9 56.7 63.9 
Education gross profit19.8 16.6 91.6 69.2 
Education SG&A expenses(22.4)(21.4)(69.3)(60.4)
Education earnings (loss) from operations(2.6)(4.8)22.3 8.8 
Outsourcing & Consulting gross profit41.5 44.1 124.4 127.6 
Outsourcing & Consulting SG&A expenses(39.0)(37.7)(117.2)(111.8)
Outsourcing & Consulting asset impairment charge— — (2.0)— 
Outsourcing & Consulting goodwill impairment charge— (30.7)— (30.7)
Outsourcing & Consulting earnings (loss) from operations2.5 (24.3)5.2 (14.9)
International gross profit33.7 33.3 99.4 108.3 
International SG&A expenses(31.2)(31.4)(96.2)(99.2)
International earnings from operations2.5 1.9 3.2 9.1 
Corporate(30.3)(21.9)(86.7)(70.4)
Loss on disposal— (0.2)— (18.7)
Gain on sale of assets— — — 5.3 
Consolidated Total0.1 (21.4)17.0 10.2 
Loss on investment in Persol Holdings— — — (67.2)
Loss on currency translation from liquidation of subsidiary— — — (20.4)
Other income (expense), net1.6 0.2 3.0 1.9 
Earnings (loss) before taxes and equity in net earnings of affiliate$1.7 $(21.2)$20.0 $(75.5)
Depreciation and amortization expense included in SG&A expenses by segment above are as follows:

Third QuarterSeptember Year to Date
2023202220232022
(In millions of dollars)
Depreciation and amortization:
Professional & Industrial$0.8 $0.8 $2.5 $2.9 
Science, Engineering & Technology3.1 3.2 9.4 9.5 
Education1.6 1.6 4.7 3.7 
Outsourcing & Consulting1.0 1.0 3.0 2.2 
International0.4 0.3 1.2 1.3