Note 14 - Segment Information

9 Months Ended

Sep. 26, 2020

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

14. Segment Information

The Company follows “Disclosures about Segments of an Enterprise and Related Information,” which establishes standards for companies to report information about operating segments, geographic areas and major customers. The accounting policies of each reportable segment are the same as those described in the summary of significant accounting policies (see Note

1

to the Company's Condensed Consolidated Financial Statements included in its Annual Report on Form

10

-K for the year ended

December 28, 2019).

Segment operating (loss) income includes selling, general and administrative expenses directly attributable to that segment as well as charges for allocating corporate costs to each of the operating segments. The following tables reflect the results of the reportable segments consistent with the Company's management system:

Thirteen Week Period Ended September 26 , 2020	Engineering			Specialty Health Care			Information Technology			Corporate		Total
Revenue	$	15,087		$	9,015		$	7,459		$	-	$	31,561
Cost of services		10,674			6,724			5,343			-		22,741
Gross profit		4,413			2,291			2,116			-		8,820
Selling, general and administrative		3,359			2,989			2,258			-		8,606
Depreciation and amortization		252			82			38			-		372
Operating income (loss)	$	802		$	(780	)	$	(180	)	$	-	$	(158	)
Total assets as of September 26, 2020	$	34,961		$	14,349		$	7,858		$	5,385	$	62,553
Capital expenditures	$	(37	)	$	7		$	8		$	271	$	249

Thirteen Week Period Ended September 28 , 2019	Engineering			Specialty Health Care			Information Technology		Corporate		Total
Revenue	$	15,140		$	16,765		$	8,345	$	-	$	40,250
Cost of services		10,984			12,795			5,856		-		29,635
Gross profit		4,156			3,970			2,489		-		10,615
Selling, general and administrative		2,996			4,205			2,297		-		9,498
Depreciation and amortization		293			74			19		-		386
Operating income (loss)	$	867		$	(309	)	$	173	$	-	$	731
Total assets as of September 28, 2019	$	53,639		$	25,822		$	7,773	$	4,506	$	91,740
Capital expenditures	$	(11	)	$	2		$	19	$	53	$	63

Thirty-Nine Week Period Ended September 26 , 2020	Engineering			Specialty Health Care			Information Technology			Corporate		Total
Revenue	$	43,288		$	41,896		$	24,062		$	-	$	109,246
Cost of services		30,673			33,037			17,370			-		81,080
Gross profit		12,615			8,859			6,692			-		28,166
Selling, general and administrative		10,073			10,682			7,082			-		27,837
Depreciation and amortization		720			235			78			-		1,033
Write-off of receivables and professional fees incurred related to arbitration		8,397			-			-			-		8,397
Operating loss	$	(6,575	)	$	(2,058	)	$	(468	)	$	-	$	(9,101	)
Total assets as of September 26, 2020	$	34,961		$	14,349		$	7,858		$	5,385	$	62,553
Capital expenditures	$	(7	)	$	17		$	43		$	347	$	400

Thirty-Nine Week Period Ended September 28 , 2019	Engineering		Specialty Health Care		Information Technology		Corporate		Total
Revenue	$	52,778	$	64,305	$	25,467	$	-	$	142,550
Cost of services		38,666		49,395		18,554		-		106,615
Gross profit		14,112		14,910		6,913		-		35,935
Selling, general and administrative		10,486		12,990		6,689		-		30,165
Depreciation and amortization		879		250		62		-		1,191
Operating income	$	2,747	$	1,670	$	162	$	-	$	4,579
Total assets as of September 28, 2019	$	53,639	$	25,822	$	7,773	$	4,506	$	91,740
Capital expenditures	$	76	$	107	$	36	$	82	$	301

The Company derives a majority of its revenue from offices in the United States. Revenue reported for each operating segment are all from external customers. The Company is domiciled in the United States and its segments operate in the United States, Canada, Puerto Rico and Serbia. Revenue by geographic area for the

thirteen

and

thirty-nine

week periods ended

September 26, 2020

and

September 28, 2019

are as follows:

	Thirteen Week Periods Ended				Thirty-Nine Week Periods Ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Revenue
U. S.	$	25,628	$	34,810	$	91,793	$	124,356
Canada		3,543		3,682		11,186		12,770
Puerto Rico		1,433		1,215		4,018		3,627
Serbia		957		543		2,249		1,797
	$	31,561	$	40,250	$	109,246	$	142,550

Total assets by geographic area as of the reported periods are as follows:

	September 26, 2020		December 28, 2019
Total assets
U. S.	$	39,760	$	75,724
Canada		14,828		13,770
Puerto Rico		2,105		2,066
Serbia		5,840		4,613
	$	62,533	$	96,173