Segment Information

9 Months Ended

Sep. 24, 2016

Segment Reporting [Abstract]

Segment Information

NOTE 4 – SEGMENT INFORMATION

The Engineering, Procurement and Construction Management (“EPCM”) segment provides services relating to the development, management and execution of projects requiring professional engineering and related project services primarily to the energy industry throughout the United States. The EPCM segment includes the government services group, which provides engineering, design, installation and operation and maintenance of various government, public sector and international facilities. The Automation segment provides services related to the design, fabrication and implementation of process distributed control and analyzer systems, advanced automation, information technology and electrical projects primarily to the upstream and downstream sectors throughout the United States as well as a specific project in Central Asia.

Revenues, operating income, and identifiable assets for each segment are set forth in the following tables. The amount identified as Corporate includes those activities that are not allocated to the operating segments and include costs related to business development, executive functions, finance, accounting, safety, human resources and information technology that are not specifically identifiable with the segments.

Segment information for the three months ended September 24, 2016 and September 26, 2015 is as follows (amounts in thousands):

For the three months ended September 24, 2016:	EPCM		Automation		Corporate			Consolidated
Revenues	$	8,216	$	7,752	$	—		$	15,968
Gross profit		1,454		2,427		—			3,881
SG&A expense		909		685		1,917			3,511
Operating income (loss)		545		1,742		(1,917	)		370
Other income, net									10
Interest expense, net									(44	)
Income tax benefit									153
Net income								$	489

For the three months ended September 26, 2015:	EPCM		Automation		Corporate			Consolidated
Revenues	$	11,945	$	6,265	$	—		$	18,210
Gross profit		1,720		2,053		—			3,773
SG&A expense		653		584		2,113			3,350
Operating income (loss)		1,067		1,469		(2,113	)		423
Other loss, net									(4	)
Interest expense, net									(32	)
Income tax expense									(67	)
Net income								$	320

Segment information for the nine months ended September 24, 2016 and September 26, 2015 is as follows (amounts in thousands):

For the nine months ended September 24, 2016:	EPCM		Automation		Corporate			Consolidated
Revenues	$	25,000	$	19,622	$	—		$	44,622
Gross profit		2,877		4,530		—			7,407
SG&A expense		2,432		2,203		5,579			10,214
Operating income (loss)		445		2,327		(5,579	)		(2,807	)
Other income, net									17
Interest expense, net									(129	)
Income tax benefit									1,056
Net loss								$	(1,863	)

For the nine months ended September 26, 2015:	EPCM		Automation		Corporate			Consolidated
Revenues	$	38,174	$	24,191	$	—		$	62,365
Gross profit		5,852		6,652		—			12,504
SG&A expense		2,116		1,869		6,924			10,909
Operating income (loss)		3,736		4,783		(6,924	)		1,595
Other income, net									641
Interest expense, net									(98	)
Income tax expense									(219	)
Net income								$	1,919

Total Assets by Segment	As of September 24, 2016		As of December 26, 2015
	(amounts in thousands)
EPCM	$	7,660	$	13,009
Automation		11,672		19,570
Corporate		27,882		19,621
Consolidated	$	47,214	$	52,200