NOTE 18—SEGMENT AND GEOGRAPHICAL INFORMATION

The Company operates in one segment, fact-based sourcing Advisory Services. The Company operates principally in the Americas, Europe and Asia Pacific. The Company’s foreign operations are subject to local government regulations and to the economic and political uncertainties of those areas.

The Company Chief Operating Decision Maker ( the “CODM”) is our Chairman & Chief Executive Officer, Michael Connors. The CODM uses net income as presented on our Consolidated Statement of Income and Comprehensive Income in evaluating performance   and determining how to allocate resources of the company as a whole.

Geographical information for the segment is as follows:

Year Ended

December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

 

Revenues

Americas(1)

$

160,898

$

158,853

Europe(2)

 

65,507

 

67,730

Asia Pacific(3)

 

18,320

 

21,002

$

244,725

$

247,585

Fixed assets

Americas

$

5,117

$

4,389

Europe

 

1,139

 

1,356

Asia Pacific

 

341

 

450

$

6,597

$

6,195

(1)

Substantially all relates to operations in the United States.

(2)

Includes revenues from operations in Germany of $25.9 million and $29.7 million in 2025 and 2024 respectively. Includes revenues from operations in the United Kingdom of $14.7 million and $16.9 million in 2025 and 2024, respectively.

(3)

Includes revenues from operations in Australia of $15.4 million and $18.1 million in 2025 and 2024, respectively.

The segregation of revenues by geographic region is based upon the location of the legal entity performing the services. The Company does not measure or monitor gross profit or operating income by geography or any other measure or metric, other than consolidated, for the purposes of making operating decisions or allocating resources.

Year Ended

December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

Revenue

  ​ ​ ​

$

244,725

  ​ ​ ​

$

247,585

Less:

  ​ ​ ​

  ​ ​ ​

Compensation expense

 

159,215

 

162,245

Contract labor

19,499

19,601

Third-party costs

 

2,149

 

10,074

Travel and entertainment

10,140

8,915

Professional fees

7,115

6,536

Computer expense

4,648

5,023

Restructuring costs

2,310

4,887

Other segment expenses (1)

17,315

18,659

Depreciation and amortization

4,538

5,888

Interest income

(151)

(782)

Interest expense

4,067

5,837

Gain on the sale of business

(720)

(4,532)

Foreign currency translation

64

7

Income tax provision

5,195

2,388

Net income

$

9,341

$

2,839

(1) Other segment expenses include communication, occupancy, marketing, stock-based compensation, acquisition- and-disposition and other overhead expenses.

Historical Timeline

Fiscal YearFiled
2025Mar 6, 2026Showing above
2024Mar 13, 2025
2023Mar 8, 2024
2022Mar 10, 2023
2021Mar 11, 2022
2020Mar 12, 2021
2019Mar 11, 2020
2018Mar 15, 2019
2017Mar 16, 2018
2016Mar 15, 2017
2015Mar 10, 2016

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.