Note 14 - Segment Information

12 Months Ended

Dec. 30, 2023

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

14.    SEGMENT INFORMATION

The Company follows ASC280, “Segment Reporting,” 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 Consolidated Financial Statements).

Segment operating income (loss) 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:

Fiscal Year Ended December 30, 2023	Specialty Health Care		Engineering			Life Sciences and IT		Corporate		Total
Revenue	$	136,241	$	84,675		$	42,321	$	-	$	263,237
Cost of services		96,309		64,071			26,161		-		186,541
Gross profit		39,932		20,604			16,160		-		76,696
Selling, general and administrative		26,010		16,964			9,211		-		52,185
Depreciation and amortization of property and equipment		383		504			145		-		1,032
Amortization of acquired intangible assets		-		-			182		-		182
Gain on sale of assets		-		(395	)		-		-		(395	)
Operating income	$	13,539	$	3,531		$	6,622	$	-	$	23,692
Total assets as of December 30, 2023	$	43,769	$	46,425		$	18,586	$	11,704	$	120,484
Property and equipment acquired	$	141	$	724		$	123	$	1,943	$	2,931

Fiscal Year Ended December 31, 2022	Specialty Health Care		Engineering			Life Sciences and IT		Corporate		Total
Revenue	$	159,448	$	85,937		$	39,295	$	-	$	284,680
Cost of services		111,543		64,218			25,992		-		201,753
Gross profit		47,905		21,719			13,303		-		82,927
Selling, general and administrative		27,661		17,272			8,462		-		53,395
Depreciation and amortization of property and equipment		426		455			114		-		995
Amortization of acquired intangible assets		-		-			46		-		46
Remeasurement of acquisition-related contingent consideration		-		(88	)		-		-		(88	)
Gain on sale of assets		-		(219	)		-		-		(219	)
Operating income	$	19,818	$	4,299		$	4,681	$	-	$	28,798
Total assets as of December 31, 2022	$	34,062	$	33,447		$	15,778	$	4,677	$	87,964
Property and equipment acquired	$	75	$	657		$	124	$	296	$	1,152

Fiscal Year Ended January 1, 2022	Specialty Health Care		Engineering			Life Sciences and IT		Corporate		Total
Revenue	$	98,495	$	66,172		$	39,208	$	-	$	203,875
Cost of services		73,177		50,109			27,465		-		150,751
Gross profit		25,318		16,063			11,743		-		53,124
Selling, general and administrative		19,491		14,210			8,318		-		42,019
Depreciation and amortization of property and equipment		373		521			113		-		1,007
Amortization of acquired intangible assets		-		95			-		-		95
Remeasurement of acquisition-related contingent consideration		-		(1,713	)		-		-		(1,713	)
Gain on sale of assets		-		(2,420	)		-		-		(2,420	)
Operating income	$	5,454	$	5,370		$	3,312	$	-	$	14,136
Total assets as of January 1, 2022	$	32,809	$	28,343		$	8,676	$	3,024	$	72,852
Property and equipment acquired	$	563	$	481		$	173	$	359	$	1,576

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, Germany, Puerto Rico and Serbia. Revenue by geographic area for the fiscal years ended December 30, 2023, December 31, 2022 and January 1, 2022 are as follows:

	Fiscal Year Ended
	December 30,		December 31,		January 1,
	2023		2022		2022
Revenue
United States	$	246,578	$	272,342	$	186,169
Canada		6,480		4,708		9,578
Puerto Rico		6,515		5,180		5,237
Europe		3,664		2,630		2,891
	$	263,237	$	284,680	$	203,875

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

	Fiscal Year Ended
	December 30,		December 31,		January 1,
	2023		2022		2022
Total Assets
United States	$	110,781	$	81,558	$	67,296
Canada		1,880		1,640		1,327
Puerto Rico		3,476		1,401		963
Europe		4,347		3,365		3,266
	$	120,484	$	87,964	$	72,852