The Hackett Group, Inc. (HCKT) 10-K 28 Feb 25 2024 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 27, 2024	Feb. 24, 2025	Jun. 28, 2024
Cover [Abstract]
Trading Symbol	HCKT
Entity Registrant Name	Hackett Group, Inc.
Entity Central Index Key	0001057379
Document Type	10-K
Document Period End Date	Dec. 27, 2024
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-27
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Small Business	false
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Public Float			$ 126,269,893
Entity Common Stock, Shares Outstanding		27,791,221
Title of 12(b) Security	Common Stock, par value $.001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Entity File Number	333-48123
Entity Tax Identification Number	65-0750100
Entity Address, Address Line One	1001 Brickell Bay Drive
Entity Address, Address Line Two	Suite 3000
Entity Address, City or Town	Miami
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33131
City Area Code	305
Local Phone Number	375-8005
Entity Incorporation, State or Country Code	FL
Document Annual Report	true
Document Transition Report	false
ICFR Auditor Attestation Flag	true
Auditor Name	RSM US LLP
Auditor Firm ID	49
Auditor Location	Coral Gables, Florida
Documents Incorporated by Reference	Part III of this Annual Report on Form 10-K incorporates by reference certain portions of the registrant’s proxy statement for its 2024 Annual Meeting of Shareholders to be filed with the Commission not later than 120 days after the end of the fiscal year covered by this report.
Auditor Opinion	Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of The Hackett Group, Inc. and its subsidiaries (the Company) as of December 27, 2024 and December 29, 2023, the related consolidated statements of operations, comprehensive income, shareholders’ equity and cash flows for each of the three years in the period ended December 27, 2024, and the related notes to the consolidated financial statements and schedule (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 27, 2024 and December 29, 2023, and the results of its operations and its cash flows for each of the three years in the period ended December 27, 2024, in conformity with accounting principles generally accepted in the United States of America. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s internal control over financial reporting as of December 27, 2024, based on criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013, and our report dated February 28, 2025 expressed an unqualified opinion on the effectiveness of the Company’s internal control over financial reporting.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023
Current assets:
Cash	$ 16,366	$ 20,957
Accounts receivable and contract assets, net of allowance of $2,377 and $1,072 at December 27, 2024 and December 29, 2023, respectively	57,079	52,113
Prepaid expenses and other current assets	2,901	2,368
Total current assets	76,346	75,438
Property and equipment, net	20,343	20,044
Other assets	350	285
Intangible assets	2,312
Goodwill	89,782	84,242
Operating lease right-of-use assets	2,744	1,419
Total assets	191,877	181,428
Current liabilities:
Accounts payable	6,503	7,557
Accrued expenses and other liabilities	30,789	26,801
Contract liabilities	11,118	12,087
Income tax payable	3,753	2,360
Operating lease liabilities	965	1,083
Total current liabilities	53,128	49,888
Deferred tax liability, net	8,464	8,118
Long term debt, net	12,734	32,711
Operating lease liabilities	1,977	631
Total liabilities	76,303	91,348
Commitments and contingencies
Shareholders' equity:
Preferred stock, $.001 par value, 1,250,000 shares authorized, none issued and outstanding
Common stock, $.001 par value, 125,000,000 shares authorized; 61,031,629 and 60,581,418 shares issued at December 27, 2024 and December 29, 2023, respectively	61	61
Additional paid-in capital	332,285	317,034
Treasury stock, at cost, 33,540,472 and 33,314,926 shares at December 27, 2024 and December 29, 2023, respectively	(281,022)	(274,600)
Retained earnings	78,311	60,820
Accumulated other comprehensive loss	(14,061)	(13,235)
Total shareholders' equity	115,574	90,080
Total liabilities and shareholders' equity	$ 191,877	$ 181,428

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023
Statement of Financial Position [Abstract]
Accounts receivable and unbilled revenue, allowance	$ 2,377	$ 1,072
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,250,000	1,250,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	61,031,629	60,581,418
Treasury stock, at cost, shares	33,540,472	33,314,926

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Revenue:
Total revenue	$ 313,855	$ 296,590	$ 293,742
Cost of service:
Total cost of service	190,619	180,208	178,166
Selling, general and administrative costs (includes $9,033, $4,486 and $4,066 of stock compensation expense in 2024, 2023 and 2022, respectively)	78,546	65,942	60,979
Restructuring and asset impairment settlement			(651)
Legal settlement and related costs	102	1,178
Total costs and operating expenses	269,267	247,328	238,494
Operating income	44,588	49,262	55,248
Other expense, net:
Interest expense, net	(1,594)	(3,235)	(144)
Income from before income tax expense	42,994	46,027	55,104
Income tax expense	13,364	11,876	14,302
Net income	$ 29,630	$ 34,151	$ 40,802
Basic net income per common share:
Basic net income per common share	$ 1.08	$ 1.26	$ 1.3
Diluted net income per common share:
Diluted net income per common share	$ 1.05	$ 1.24	$ 1.28
Weighted average common shares outstanding	27,560,080	27,170,039	31,399,813
Weighted average common and common equivalent shares outstanding	28,090,991	27,636,613	31,961,741
Revenue Before Reimbursements [Member]
Revenue:
Total revenue	$ 307,028	$ 291,273	$ 289,688
Reimbursements [Member]
Revenue:
Total revenue	6,827	5,317	4,054
Cost of service:
Total cost of service	6,827	5,317	4,054
Personnel Cost Before Reimbursements [Member]
Cost of service:
Total cost of service	$ 183,792	$ 174,891	$ 174,112

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total share based compensation	$ 19,524	$ 10,724	$ 10,267
Cost of Sales [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total share based compensation	10,491	6,238	6,201
Selling General and Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total share based compensation	$ 9,033	$ 4,486	$ 4,066

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 29,630	$ 34,151	$ 40,802
Foreign currency translation adjustment, net of income taxes	(826)	1,646	(4,408)
Total comprehensive income	$ 28,804	$ 35,797	$ 36,394

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]
Balance at Dec. 31, 2021	$ 143,853	$ 60	$ 300,288	$ (157,294)	$ 11,272	$ (10,473)
Balance, Shares at Dec. 31, 2021		59,631		(28,358)
Issuance of common stock, net	(2,347)		(2,347)
Issuance of common stock, net, Shares		517
Treasury stock purchased	(116,572)			$ (116,572)
Treasury stock purchased, Shares				(4,919)
Amortization of restricted stock units and common stock subject to vesting requirements	10,384		10,384
Dividends declared	(13,434)				(13,434)
Net income	40,802				40,802
Foreign currency translation	(4,408)					(4,408)
Balance at Dec. 30, 2022	58,278	$ 60	308,325	$ (273,866)	38,640	(14,881)
Ending Balance, Shares at Dec. 30, 2022		60,148		(33,277)
Issuance of common stock, net	(2,847)	$ 1	(2,848)
Issuance of common stock, net, Shares		433
Treasury stock purchased	(734)			$ (734)
Treasury stock purchased, Shares				(38)
Amortization of restricted stock units and common stock subject to vesting requirements	11,557		11,557
Dividends declared	(11,971)				(11,971)
Net income	34,151				34,151
Foreign currency translation	1,646					1,646
Balance at Dec. 29, 2023	90,080	$ 61	317,034	$ (274,600)	60,820	(13,235)
Ending Balance, Shares at Dec. 29, 2023		60,581		(33,315)
Issuance of common stock, net	(3,074)		(3,074)
Issuance of common stock, net, Shares		450
Treasury stock purchased	(6,422)			$ (6,422)
Treasury stock purchased, Shares				(225)
Amortization of restricted stock units and common stock subject to vesting requirements	18,325		18,325
Dividends declared	(12,139)				(12,139)
Net income	29,630				29,630
Foreign currency translation	(826)					(826)
Balance at Dec. 27, 2024	$ 115,574	$ 61	$ 332,285	$ (281,022)	$ 78,311	$ (14,061)
Ending Balance, Shares at Dec. 27, 2024		61,031		(33,540)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Cash flows from operating activities:
Net income	$ 29,630	$ 34,151	$ 40,802
Adjustments to reconcile net income from continuing operations to net cash provided by operating activities from continuing operations:
Depreciation expense	3,770	3,421	3,283
Amortization expense	148		154
Amortization of debt issuance costs	78	72	82
Provision for doubtful accounts	878	27	91
Loss (gain) on foreign currency transactions	19	404	(1,353)
Non-cash stock compensation expense	19,524	10,724	10,267
Deferred income tax expense (benefit)	(346)	1,365	(480)
Changes in assets and liabilities:
(Increase) decrease in accounts receivable and contract assets	(5,473)	(3,831)	2,603
(Increase) decrease in prepaid expenses and other assets	(203)	(489)	4,414
(Decrease) increase in accounts payable	(1,054)	(1,184)	1,063
Increase (decrease) in accrued expenses and other liabilities	364	(2,668)	(6,443)
Decrease in contract liabilities	(999)	(1,191)	(1,338)
Increase (decrease) in income taxes payable	1,393	(3,400)	5,759
Net cash provided by operating activities	47,729	37,401	58,904
Cash flows from investing activities:
Purchases of property and equipment	(4,079)	(4,101)	(4,656)
Acquisition of business, net of cash acquired	(6,541)
Net cash used in investing activities	(10,620)	(4,101)	(4,656)
Cash flows from financing activities:
Debt proceeds		5,000	60,000
Repayments of debt	(20,000)	(32,000)
Debt issuance costs	(56)	(14)	(381)
Dividends paid	(12,112)	(11,972)	(10,437)
Proceeds from ESPP	998	937	876
Taxes paid to satisfy employee withholding tax obligations	(4,070)	(3,782)	(3,225)
Repurchases of common stock	(6,422)	(734)	(116,569)
Net cash used in financing activities	(41,662)	(42,565)	(69,736)
Effect of exchange rate on cash	(38)	(33)	(51)
Net decrease in cash	(4,591)	(9,298)	(15,539)
Cash at beginning of year	20,957	30,255	45,794
Cash at end of year	16,366	20,957	30,255
Supplemental disclosure of cash flow information:
Cash paid for income taxes	11,638	13,257	4,550
Cash paid for interest	1,901	3,470	78
Supplemental disclosure of non-cash investing and financing activities:
Shares issued to sellers and key personnel of LeewayHertz	11,869
Dividend declared during the year and paid the following year	$ 3,024	$ 2,997	$ 2,997

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 3,564	$ 8,587	$ 8,748	$ 8,731	$ 7,850	$ 9,420	$ 8,720	$ 8,161	$ 29,630	$ 34,151	$ 40,802

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 27, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Cybersecurity Risk Management,

Cybersecurity Risk Management, Strategy and Governance	12 Months Ended
	Dec. 27, 2024
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	ITEM 1C. CYBERSECURITY Cybersecurity is critical to the delivery of our services to our clients. We face cybersecurity threats that are common to most industries. We have a cybersecurity risk management program in place that is designed to assess, identify, manage, and govern material risks from cybersecurity threats. This program is a key component of our enterprise risk management program. The Company’s Board is responsible for oversight of the Company’s information technology systems, including cybersecurity, and has delegated such oversight to the Audit Committee. The Audit Committee regularly reviews the status of the initiatives such as the seeking of certifications associated with our information technology systems and receives regular updates on matters relating to information technology and cybersecurity. Our corporate information security organization, led by our Senior Director of IT who reports to our Chief Financial Officer, is responsible for our overall information security strategy, policy, security, operations and cyber threat detection and response. Our current Senior Director of IT has an extensive background and experience in information technology management and design, and data security. An integral part of our cybersecurity framework is our Security Response Team which is responsible for the detection, review, and response to cybersecurity incidents. In the event of a security incident, we intend to follow our detailed incident response plan, which outlines the steps to be followed from incident detection to mitigation, recovery, and notification, including notifying functional areas as well as senior leadership and the Board, as appropriate. We regularly review the effectiveness of our cybersecurity controls, promptly addressing any identified risk areas and subject our information technology systems to testing performed by external parties on an annual basis. Our employees are required to successfully complete training on topics relating to our cybersecurity, data privacy and information security policies and procedures. Training is administered and tracked through online training modules. In addition, we perform periodic testing to evaluate the effectiveness of our training programs and to help prevent loss associated with the disclosure of electronic information. We also leverage third-party service providers and solutions across our operations to review, test, and assess our security systems and controls, as well as assist in the mitigation of any potential cyber risks. We recently obtained our second ISO 27001 certification. To further bolster our cybersecurity controls, we also have a third-party risk management program in place applicable to all of its contractors, vendors, and service providers which includes risk assessments, cybersecurity questionnaires, data privacy addendums, and contractual flow-downs of legal and regulatory requirements. We also require our contractors, subcontractors, vendors and service providers to report security incidents to us without undue delay. To date, the Company has not identified any cybersecurity incidents that have materially affected or are reasonably likely to materially affect our business operations or financial condition. Despite the extensive approach we take to cybersecurity, prevention of a cybersecurity incident cannot be completely guaranteed. Please refer to “Item 1A. Risk Factors – We rely on information technology and security systems and any damage, interruption or compromise of our information technology and security systems or data could disrupt and harm our business” and “Item 1A. Risk Factors – A breach of our information technology and security systems could materially adversely affect our business” for further information.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We have a cybersecurity risk management program in place that is designed to assess, identify, manage, and govern material risks from cybersecurity threats. This program is a key component of our enterprise risk management program.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Company’s Board is responsible for oversight of the Company’s information technology systems, including cybersecurity, and has delegated such oversight to the Audit Committee.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee regularly reviews the status of the initiatives such as the seeking of certifications associated with our information technology systems and receives regular updates on matters relating to information technology and cybersecurity.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	In the event of a security incident, we intend to follow our detailed incident response plan, which outlines the steps to be followed from incident detection to mitigation, recovery, and notification, including notifying functional areas as well as senior leadership and the Board, as appropriate.
Cybersecurity Risk Role of Management [Text Block]	Our corporate information security organization, led by our Senior Director of IT who reports to our Chief Financial Officer, is responsible for our overall information security strategy, policy, security, operations and cyber threat detection and response.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The Company’s Board is responsible for oversight of the Company’s information technology systems, including cybersecurity, and has delegated such oversight to the Audit Committee.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our current Senior Director of IT has an extensive background and experience in information technology management and design, and data security. An integral part of our cybersecurity framework is our Security Response Team which is responsible for the detection, review, and response to cybersecurity incidents.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Audit Committee regularly reviews the status of the initiatives such as the seeking of certifications associated with our information technology systems and receives regular updates on matters relating to information technology and cybersecurity.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Basis of Presentation and Gener

Basis of Presentation and General Information	12 Months Ended
	Dec. 27, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and General Information	1. Basis of Presentation and General Information Nature of Business Hackett (NASDAQ: HCKT) is a global IP platform-based Generative Artificial Intelligence ("Gen AI") strategic consulting and executive advisory digital transformation firm. The Hackett Group provides dedicated expertise in Gen AI enabled enterprise transformation services across front, mid and back office areas, including its highly recognized Oracle, SAP, OneStream and Coupa implementation offerings. In early 2024, the Company launched its AI assessment platform, AI XPLR which helps clients identify, evaluate and design Gen AI enablement opportunities. Using AI XPLR, the Company experienced professionals guide organizations to harness the power of Gen AI solutions designed to digitally transform their operations to achieve quantifiable, breakthrough results, allowing Hackett to be key architects of its clients' Gen AI journey. The Company believes Gen AI will fundamentally change the way companies operate as well as the way consulting services are sold and delivered. The Company believes the Gen AI platform capabilities it has developed in AI XPLR, which were expanded with ZBrain, which was acquired as part of the LeewayHertz acquisition, is highly differentiating and the Company expects it will enable it to effectively compete in this emerging and important space. The Hackett Group has complet ed over 27,500 benchmarking and performance studies with major organizations. These studies are executed utilizing our Quantum Leap platform which drives our Digital Transformation Platform (“DTP” or “Hackett DTP”). This includes the firm's benchmarking metrics, best practices repository, and best practice configuration and process flow accelerators, which enables our clients and partners to achieve digital world-class performance. The Company considers this, along with its recent innovations, its core Hackett Intellectual Property ("IP") which allows the Company to identify, design and evaluate transformation opportunities to be proprietary and key components of its Hackett solutioning IP. The Company's transformation expertise is grounded in best practices insights from benchmarking the world’s leading businesses – including 97 % of the Dow Jones Industrials, 90 % of the Fortune 100, 70 % of the DAX 40 and 51 % of the FTSE 100, which inf orm and are delivered by Hackett's platforms. Hackett (NASDAQ: HCKT) is a global IP-based executive advisory, strategic consulting and digital transformation firm. The Hackett Group provides dedicated expertise in Gen AI, strategy, operations, finance, human capital management, strategic sourcing, procurement, and information technology, including its highly recognized Oracle, SAP, OneStream and Coupa implementation offerings. The firm recently launched its AI XPLR offering which helps define an organizations’ Gen AI enablement opportunities. Using AI XPLR, AI assessment platform, the Company experienced professionals guide organizations to harness the power of Gen AI to digitally transform their operations and seek to achieve quantifiable, breakthrough results, allowing us to be key architects of our clients' Gen AI journey. The Hackett Group has completed over 27,500 benchmarking and performance studies with major organizations. These studies are executed utilizing our Quantum Leap platform which drives our Digital Transformation Platform (“DTP” or “Hackett DTP”). This includes the firm's benchmarking metrics, best practices repository, and best practice configuration and process flow accelerators, which enables our clients and partners to achieve digital world-class performance. The Company's transformation expertise is grounded in best practices insights from benchmarking the world’s leading businesses – including 97 % of the Dow Jones Industrials, 90 % of the Fortune 100, 70 % of the DAX 40 and 51 % of the FTSE 100, which are delivered through our Hackett Connect, Quantum Leap ® and DTP platforms. Basis of Presentation and Consolidation The accompanying consolidated financial statements include the Company’s accounts and those of its wholly-owned subsidiaries which the Company is required to consolidate. The Company consolidates the assets, liabilities, and results of operations of its entities. Intercompany transactions and balances are eliminated upon consolidation. 1. Basis of Presentation and General Information (continued) Fiscal Year The Company’s fiscal year generally consists of a 52-week period and periodically consists of a 53-week period as each fiscal year ends on the Friday closest to December 31. Fiscal years 2024, 2023, and 2022 ended on December 27, 2024, December 29, 2023, and December 30, 2022 , respectively, each consisted of a 52-week period. References to a year included in the consolidated financial statements refer to a fiscal year rather than a calendar year. Cash The Company considers depository accounts and all short-term investments with maturities of three months or less to be cash equivalents to the extent that it places its temporary cash investments with high credit quality financial institutions. At times, such balances may be in excess of the F.D.I.C. insurance limits. The Company does no t have any restricted cash balances. Allowance for Doubtful Accounts - Accounts Receivable and Contract Assets We record client receivables and contract assets at their face amounts less an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses resulting from its clients not making required pay ments. Management makes estimates of the collectability of accounts receivable and critically reviews accounts receivable and analyzes historical bad debts, past-due accounts, client credit worthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. If the financial condition of the Company’s clients were to deteriorate, resulting in their inability to make payments, additional allowances may be required. Dividends In December 2012, the Company’s Board of Directors approved the initiation of an annual cash dividend in the amount of $ 0.10 per shar e. The Company’s Board of Directors has increased the dividend to $ 0.44 for the year ended December 27, 2024. During 2024, the Company declared four quarterly dividend payments of $ 0.11 per share each, the fourth of which was paid in January 2025. Subsequent to December 27, 2024, the Company’s Board of Directors approved a 9 % increase in the annual dividend amount to $ 0.48 per share. The dividend policy is reviewed periodically by the Board of Directors and could change. The amount and timing of all dividend payments is subject to the discretion of the Board of Directors and will depend upon business conditions, contractual obligations, legal restrictions, results of op erations, financial conditions and other factors. Property and Equipment, Net Property and equipment are recorded at cost. Depreciation is calculated to amortize the depreciable assets over their estimated useful lives using the straight-line method and commences when the asset is placed in service. The range of estimated useful lives is three years to ten years . Leasehold improvements are amortized on a straight-line basis over the term of the lease or the estimated useful life of the improvement, whichever is shorter. Expenditures for repairs and maintenance are charged to expense as incurred. Expenditures for betterments and major improvements are capitalized. The carrying amount of assets sold or retired and related accumulated depreciation are removed from the balance sheet in the year of disposal and any resulting gains or losses are included in the consolidated statements of operations. The Company capitalizes the costs of internal-use software, which generally includes hardware, software, and payroll-related costs for employees who are directly associated with, and who devote time, to the development of internal-use computer software. Long-Lived Assets (excluding Goodwill and Indefinite Lived Intangible Assets) Long-lived assets are reviewed for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be fully recoverable. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset are compared to the asset’s carrying amount to determine if there has been an impairment. The amount of an impairment is calculated as the difference between the fair value of the asset and the carrying value. Estimates of future undiscounted cash flows are based on management’s view of growth rates for the related business, anticipated future economic conditions and estimates of residual values. 1. Basis of Presentation and General Information (continued) Business Combinations For transactions that are considered business combinations, the purchased assets and assumed liabilities are recorded at fair value at acquisition date, and identifiable intangible assets are recorded at fair value. Costs directly related to the business combinations are recorded as expenses as they are incurred. Fair values are subject to refinement during the measurement period of up to one year after the closing date of an acquisition as information relative to closing date fair values become available On September 23, 2024, the Company acquired 100 % of the equity of LeewayHertz Technologies Private Limited (“LeewayHertz”), a technology consulting company based in India, focused on AI technology solutions for a provisional purchase consideration of $ 7.8 million subject to a working capital achievement. Leeway’s founder, one of LeewayHertz ’s owners, was hired by the Company to serve as its executive vice president of the AI practice. Since the acquisition was only recently completed, the allocation of the purchase price is preliminary and will likely change in future periods as fair value estimates of the assets acquired and liabilities assumed are finalized, including those primarily related to working capital, property and equipment, intangible assets, and taxes. The final determination of the fair values will be completed within the one-year measurement period. The following table summarizes the fair value of the assets acquired and liabilities assumed: Amount Assets / Liabilities (in thousands) Cash $ 1,020 Current assets 2,081 Intangible assets 2,500 Current liabilities ( 2,587 ) Other liability ( 432 ) Deferred tax liability ( 652 ) Net assets acquired $ 1,930 Consideration $ 7,806 Goodwill $ 5,876 As a result, the provisional excess of the purchase price over the assets acquired resulted in goodwill of $ 5.9 million. Additionally, the Company recognized provisional intangible assets of $ 2.5 million, with a remaining weighted average useful life of 4.6 years. The fair values of identifiable intangible assets acquired were prepared by a third-party valuation specialist and incorporate significant unobservable inputs, judgment, and estimates, including the amount and timing of future cash flows. The intangible assets will be amortized in accordance with the Company’s accounting policies. The Company recognized $ 125 thousand of transactions costs related to the acquisition and $ 148 thousand of amortization expense was recorded in 2024. See below for additional information on the acquired goodwill and intangible assets. Also, in connection with the acquisition, the Company and LeewayHertz ’s founder are creating a joint venture whereby The Hackett Group will contribute its AI XPLR platform and LeewayHertz will contribute its ZBrain platform. The integration of AI XPLR and the ZBrain Gen AI orchestration solution will enable the joint venture to provide advanced and tailored Gen AI solutions to its clients. The joint venture is expected to be formed by the middle of the Company's fiscal year of 2025. Goodwill and Other Intangible Assets Goodwill and intangible assets deemed to have indefinite lives are not amortized, but rather are tested for impairment on an annual basis, or more frequently if events or changes in circumstances indicate potential impairment. Finite-lived intangible assets are amortized over their useful lives. The excess cost of the acquisition over the fair value of the net assets acquired is recorded as goodwill. 1. Basis of Presentation and General Information (continued) For acquisitions accounted for as a business combination, goodwill represents the excess of the cost over the fair value of the net assets acquired. The Company has organized its operating and internal reporting structure to align with its primary market solutions. In accordance with ASC 280, management made the determination to present three operating segments, three reportable segments and three reporting units as follows: (1) Global S&BT, (2) Oracle Solutions, and (3) SAP Solutions. Global S&BT includes the results of the Company’s Gen AI strategy and strategic business consulting practices; Oracle Solutions includes the results of the Company’s Oracle EPM/ERP and Digital AMS practices; SAP Solutions includes the Company’s SAP applications and related SAP service offerings. A reporting unit is an operating segment or one level below an operating segment to which goodwill is assigned. The goodwill was allocated to the reporting unit based on the reporting unit's relative fair value. The carrying amount of goodwill by reporting unit is as follows, which includes the provisional goodwill allocated to the Global S&BT Segment for the LeewayHertz acquisition (in thousands): Foreign December 29, Additions/ Currency December 27, 2023 Adjustments Translation 2024 Global S&BT $ 57,550 $ 5,876 $ ( 336 ) $ 63,090 Oracle Solutions 16,699 — — 16,699 SAP Solutions 9,993 — — 9,993 Goodwill $ 84,242 $ 5,876 $ ( 336 ) $ 89,782 Goodwill is tested at least annually for impairment at the reporting unit level utilizing the market approach. In assessing the recoverability of goodwill and intangible assets, the Company utilizes the market approach and makes estimates based on assumptions regarding various factors to determine if impairment tests are met. The market approach utilizes valuation multiples based on operating data from publicly traded companies within the same industry. Multiples derived from guideline companies provide an indication of how much a market participant would be willing to pay for a company. These multiples are then applied to the Company’s reporting units to arrive at an indication of value. This approach contains management’s judgment, using appropriate and customary assumptions available at the time. The Company performed its annual impairment test of goodwill in the fourth quarter of fiscal years 2024, 2023 and 2022 and determined that goodwill was not impaired. Finite lived intangible assets are tested for potential impairment whenever events or changes in circumstances suggest that the carrying value of an asset may not be fully recoverable. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset are compared to the asset’s carrying amount to determine if there has been an impairment. The amount of an impairment is calculated as the difference between the fair value of the asset and the carrying value. Estimates of future undiscounted cash flows are based on management’s view of growth rates for the related business, anticipated future economic conditions and estimates of residual values. Other intangible assets arose from the Company's acquisition of LeewayHertz and consists of customer relationships, non-compete arrangements and technology which will be amortized on a straight-line or accelerated basis over periods of up to five years . Other intangible assets, included in other assets in the accompanying consolidated balance sheets, consist of the following (in thousands): Amount Useful Life Category (in thousands) (in years) Customer Relationships $ 2,200 5 Technology 200 2 Non-Compete 100 2 Total $ 2,500 For the year ended December 27, 2024, the Company recorded $ 148 thousand of amortization expense. The estimated future amortization expense of intangible assets as of December 27, 2029 is as follows: $ 0.6 million in 2025, $ 0.5 million in 2026, $ 0.4 million in 2027, $ 0.4 million in 2028 and $ 0.3 million in 2029. All of the Company’s intangible assets are expected to be fully amortized by the end of September 2029. 1. Basis of Presentation and General Information (continued) Revenue Recognition The Company generates substantially all of its revenue from providing professional services to its clients. The Company also generates revenue from software licenses, software support and maintenance and subscriptions to its executive and best practices advisory programs. A single contract could include one or multiple performance obligations. For those contracts that have multiple performance obligations, the Company allocates the total transaction price to each performance obligation based on its relative standalone selling price. The Company determines the standalone selling price based on the respective selling price of the individual elements when sold separately. Revenue is recognized when control of the goods and services provided are transferred to the Company’s customers, in an amount that reflects the consideration it expects to be entitled to in exchange for those goods and services using the following steps: 1) identify the contract, 2) identify the performance obligations, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue as or when the Company satisfies the performance obligations. The Company typically satisfies its performance obligations for professional services over time as the related services are provided. The performance obligations related to software support, maintenance and subscriptions to its executive and best practice advisory programs are typically satisfied evenly over the course of the service period. Other performance obligations, such as software licenses, are satisfied at a point in time. The Company generates revenue under four types of billing arrangements: fixed-fee (including software license revenue); time-and-materials; executive and best practice advisory services; and software sales and software maintenance and support. In fixed-fee billing arrangements, which would also include contracts with capped fees, the Company agrees to a pre-established fee or fee cap in exchange for a predetermined set of professional services. The Company sets the fees based on its estimates of the costs and timing for completing the engagements. The Company generally recognizes revenue under fixed-fee or capped fee arrangements using a proportionate performance approach, which is based on work completed to-date as compared to estimates of the total services to be provided under the engagement. Estimates of total engagement revenue and cost of services are monitored regularly during the term of the engagement. If the Company’s estimates indicate a potential loss, such loss is recognized in the period in which the loss first becomes probable and reasonably estimable. The customer is invoiced based on the contractual agreement between the parties, typically bi-weekly, monthly or milestone driven, with net thirty-day terms, however client terms are subject to change. Time-and-material billing arrangements require the client to pay based on the number of hours worked by the Company’s consultants at agreed upon hourly rates. The Company recognizes revenue under time-and-material arrangements as the related services or goods are provided, using the right to invoice practical expedient which allows it to recognize revenue in the amount based on the number of hours worked and the agreed upon hourly rates. The customer is invoiced based on the contractual agreement between the parties, typically bi-weekly, monthly or milestone driven, with net thirty-day terms, however client terms are subject to change. Advisory services contracts are typically in the form of a subscription agreement which allows the customer access to the Company’s executive and best practice advisory programs. There is typically a single performance obligation and the transaction price is the contractual amount of the subscription agreement. Revenue from advisory services contracts is recognized ratably over the life of the agreements. Customers are typically invoiced at the inception of the contract, with net thirty-day terms, however client terms are subject to change. The resale of on-premise software, cloud software and maintenance contracts are in the form of SAP America ("SAP") software or maintenance agreements provided by SAP. SAP is the principal and the Company is the agent in these transactions as the Company does not obtain title to the software and maintenance which is sold simultaneously. The transaction price is the Company’s agreed-upon percentage of the software sale for either on-premise software or cloud software or maintenance amount in the contract with the vendor. Revenue for the resale of software is recognized upon contract execution and customer’s receipt of the software. The Company also provides software maintenance on other ERP systems, primarily Oracle. Revenue from maintenance contracts is recognized ratably over the life of the agreements. The customer is typically invoiced at contract inception, with net thirty-day terms, however client terms are subject to change. Revenue before reimbursements excludes reimbursable expenses charged to clients. Reimbursements, which include travel and out-of-pocket expenses, are included in revenue, and an equivalent amount of reimbursable expenses is included in cost of service. 1. Basis of Presentation and General Information (continued) The payment terms and conditions in the Company’s customer contracts vary. The agreements entered into in connection with a project, whether time and materials-based or fixed-fee or capped-fee based, typically allow clients to terminate early due to breach or for convenience with 30 days’ notice. In the event of termination, the client is contractually required to pay for all time, materials and expenses incurred by the Company through the effective date of the termination. In addition, from time to time the Company enters into agreements with its clients that limit its right to enter into business relationships with specific competitors of that client for a specific time period. These provisions typically prohibit the Company from performing a defined range of services which it might otherwise be willing to perform for potential clients. These provisions are generally limited to six months to twelve months and usually apply only to specific employees or the specific project team. Differences between the timing of billings and the recognition of revenue are recognized as either contract assets or contract liabilities in the accompanying consolidated balance sheets. Revenue recognized for services performed but not yet billed to clients are recorded as contract assets. Revenue recognized, but for which are not yet entitled to bill because certain events, such as the completion of the measurement period, are recorded as contract assets and included within contract assets. Client prepayments are classified as contract liabilities and recognized over future periods as earned in accordance with the applicable engagement agreement. See Note 3 for the accounts receivable and contract asset balances. During the 12 months ended December 27, 2024, the Company recognized $ 11.4 million of revenue as a result of changes in the contract liability balance, as compared to $ 12.7 million for the twelve months ended December 29, 2023. As of December 31, 2022, the Company had $ 13.3 million of contract liabilities. Based on the information that management reviews internally for evaluating operating segment performance and nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors, the Company disaggregated revenue as follows for the years ended December 27, 2024, December 29, 2023 and December 30, 2022 (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Global S&BT: North America Consulting $ 139,022 $ 144,960 $ 143,956 International Consulting 32,074 26,967 25,704 Total Global S&BT $ 171,096 $ 171,927 $ 169,660 Oracle Solutions: Consulting and software support and maintenance $ 85,707 $ 77,772 $ 76,320 Total Oracle Solutions $ 85,707 $ 77,772 $ 76,320 SAP Solutions: Consulting and software support and maintenance $ 41,912 $ 41,324 $ 40,729 Software license sales 15,140 5,567 7,033 Total SAP Solutions $ 57,052 $ 46,891 $ 47,762 Total segment revenue $ 313,855 $ 296,590 $ 293,742 Capitalized Sales Commissions Sales commissions earned by the Company’s sales force are considered incremental and recoverable costs of obtaining a contract with a customer. These costs are deferred and then amortized as project revenue is recognized. The Company determined the period of amortization by taking into consideration the customer contract period, which is generally less than 12 months. Commission expense is included in Selling, General and Administrative Costs in the accompanying consolidated statements of operations. As of December 27, 2024 and December 29, 2023, the Company had $ 1.8 million, and $ 1.5 million, respectively, of deferred commissions, of which $ 1.1 million was amortized during each of years ended December 27, 2024 and December 29, 2023. Practical Expedients The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The Company does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period between payment by the customer and the transfer of the promised goods or services to the customer will be less than one year. Sales tax collected from customers and remitted to the applicable taxing authorities is accounted for on a net basis, with no impact on revenue. 1. Basis of Presentation and General Information (continued) Expense reimbursements that are billable to clients are included in total revenue and are substantially all billed as time-and-material billing arrangements. Therefore, the Company recognizes all reimbursable expenses as revenue as the related services are provided, using the right to invoice practical expedient. Reimbursable expenses are recognized as expenses in the period in which the expense is incurred. Any expense reimbursements that are billable to clients under fixed-fee billing arrangements are recognized in line with the proportionate performance approach. Stock Based Compensation We recognize compensation expense for awards of equity and liability instruments, which have only a service condition, to employees based on the grant-date fair value of those awards, over the requisite service period, with limited exceptions. In September 2024, a stock price award program was offered to certain leaders. These equity awards were granted with both a market condition (three tranches, each with varying market share price thresholds) and service conditions. The Company measured these equity awards using a Monte Carlo valuation model to determine the fair value as of the grant date. The Monte Carlo valuation model, using different share price paths, calculated a derived service period which is the median share price path on which the market condition is satisfied for each tranche. The requisite service period was determined to be service conditions as the service conditions are greater than the derived service period. For each of the three tranches, stock compensation expense is recognized on a straight-line basis over the requisite service period. The Company has elected to account for forfeitures as incurred. If an employee forfeits nonvested shares subsequent to meeting a service condition, the previously recognized expense is not reversed. See Note 10, "Stock Based Compensation," for additional information. Restructuring Reserves Restructuring reserves reflect judgments and estimates of the Company’s ultimate costs of severance, closure and consolidation of facilities and settlement of contractual obligations under its operating leases, including sublease rental rates, absorption period to sublease space and other related costs. The Company reassesses the reserve requirements to complete each individual plan under the restructuring programs at the end of each reporting period. If these estimates change in the future or actual results differ from the Company’s estimates, additional charges may be required. Income Taxes Deferred tax assets and liabilities are determined based on differences between the financial reporting carrying values and tax bases of assets and liabilities and are measured by using enacted tax rates expected to apply to taxable income in the years in which those differences are expected to reverse. Deferred income taxes also reflect the impact of certain state operating loss and tax credit carryforwards. A valuation allowance is provided if the Company believes it is more likely than not that all or some portion of the deferred tax asset will not be realized. An increase or decrease in the valuation allowance, if any, that results from a change in circumstances, and which causes a change in the Company’s judgment about the realizability of the related deferred tax asset, is included in the tax provision. The Company utilized a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. The Company reports penalties and tax-related interest expense as a component of income tax expense. Net Income per Common Share Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period. With regards to common stock subject to vesting requirements and restricted stock units issued to employees, the calculation includes only the vested portion of such stock. The potential issuance of common shares upon the exercise, conversion or vesting of unvested restricted stock units, common stock subject to vesting, stock options and stock appreciation right units ("SARs"), as calculated under the treasury stock method, may be dilutive. Diluted net income per share is computed by dividing the net income by the weighted average number of common shares outstanding and will increase by the assumed conversion of other potentially dilutive securities during the period. 1. Basis of Presentation and General Information (continued) The following table reconciles basic and diluted weighted average shares: Year Ended December 27, December 29, December 30, 2024 2023 2022 Basic weighted average common shares outstanding 27,560,080 27,170,039 31,399,813 Effect of dilutive securities: Unvested restricted stock units and common stock subject to vesting requirements issued to employees and non-employees 530,911 466,574 555,483 Common stock issuable upon the exercise of stock options and SARs — — 6,445 Dilutive weighted average common shares outstanding 28,090,991 27,636,613 31,961,741 Approximately 2 thousand shares of common stock equivalents were excluded from the computations of diluted net income per common share for both the years ended December 27, 2024 and December 29, 2023, as inclusion would have had an anti-dilutive effect on diluted net income per common share. Concentration of Credit Risk The Company provides services primarily to Global 2000 companies and other sophisticated buyers of business consulting and information technology services. The Company performs ongoing credit evaluations of its major customers and maintains reserves for potential credit losse s. In 2024, one customer accounted for 11% of total revenue, which was included in all three segments, in 2023 one customer accounted for 6% of total revenue, and in 2022 one customer accounted for 7% of total revenue. See Note 15 “Segment Information and Geographic Data,” for detailed segment information. Management’s Estimates The preparation of financial statements in conformity with U.S. GAAP requir

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 27, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurement	2. Fair Value Measurement The Company’s financial instruments consist of cash, accounts receivable and contract assets, accounts payable, accrued expenses and other liabilities, contract liabilities and long-term debt. As of December 27, 2024 and December 29, 2023, the carrying amount of each financial instrument approximated the instrument’s respective fair value due to the short-term nature and maturity of these instruments. The Company uses significant other observable market data or assumptions (Level 2 inputs as defined in accounting guidance) that it believes market participants would use in pricing debt. The fair value of the debt approximated the carrying amount, using Level 2 inputs, due to the short-term variable interest rates based on market rates.

Accounts Receivable and Contrac

Accounts Receivable and Contract Assets, Net	12 Months Ended
	Dec. 27, 2024
Receivables, Net, Current [Abstract]
Accounts Receivable and Contract Assets, Net	3. Accounts Receivable and Contract Assets, Net Accounts receivable and contract assets, net, consists of the following (in thousands): December 27, December 29, 2024 2023 Accounts receivable $ 35,926 $ 35,640 Contract assets (unbilled revenue) 23,530 17,545 Allowance for doubtful accounts ( 2,377 ) ( 1,072 ) $ 57,079 $ 52,113 Accounts receivable as of December 27, 2024 and December 29, 2023, is net of uncollected advanced billings. Contract assets as of December 27, 2024 and December 29, 2023 includes recognized recoverable costs and accrued profits on contracts for which billings had not been presented to clients. As of December 31, 2022, the Company had accounts receivable and contract assets of $ 28.9 million and $ 20.3 million, respectively. The allowance for doubtful accounts includes reserves related to client collection concerns and aged receivables. The Company has included $ 7.8 million and $ 3.9 million for the years ended 2024 and 2023, respectively, in accounts receivable for certain software license unbilled that are multi-year in nature.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 27, 2024
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	4. Property and Equipment, net December 27, December 29, 2024 2023 Equipment $ 2,437 $ 2,346 Software 37,278 33,444 Furniture and fixtures 26 18 39,741 35,808 Less accumulated depreciation ( 19,398 ) ( 15,764 ) $ 20,343 $ 20,044 Depreciation expense for the years ended December 27, 2024, December 29, 2023, and December 30, 2022 was $ 3.8 million, $ 3.4 million and $ 3.3 million, respectively, and is included in selling, general and administrative costs in the accompanying consolidated statements of operations.

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	12 Months Ended
	Dec. 27, 2024
Accrued Liabilities And Other Liabilities Current [Abstract]
Accrued Expenses and Other Liabilities	5. Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consist of the following (in thousands): December 27, December 29, 2024 2023 Accrued compensation and benefits $ 10,593 $ 9,162 Accrued bonuses 9,284 8,246 Dividend payable 3,024 2,997 Accrued sales, use, franchise and VAT tax 2,632 2,862 Non-cash stock compensation accrual 974 408 Acquisition-related liabilities 1,788 — Other accrued expenses 2,494 3,126 Total accrued expenses and other liabilities $ 30,789 $ 26,801

Restructuring and Asset Impairm

Restructuring and Asset Impairment Charge and Settlements	12 Months Ended
	Dec. 27, 2024
Restructuring and Related Activities [Abstract]
Restructuring and Asset Impairment Charge and Settlements	6. Restructuring and Asset Impairment Charge and Settlements In 2022, the Company recorded the settlement of the restructuring charge and asset impairments of $ 0.7 million related to the settlement of lease right-of use assets. As of December 27, 2024 and December 29, 2023, there was $ 0.1 million and $ 0.2 million liability remaining, respectively.

Lease Commitments

Lease Commitments	12 Months Ended
	Dec. 27, 2024
Leases [Abstract]
Lease Commitments	7. Lease Commitments The Company has operating leas es for office space and, to a much lesser extent, operating leases for equipment. The Company’s office leases are between terms of less than 1 year and 5 years. Rents usually increase annually in accordance with defined rent steps or are based on current year consumer price index adjustments. Some of the lease agreements contain one or more of the following provisions or clauses: tenant allowances, rent holidays, lease premiums, and rent escalation clauses. There are typically no purchase options, residual value guarantees or restrictive covenants. When renewal options exist, the Company generally does not deem them to be reasonably certain to be exercised, and therefore the amounts are not recognized as part of our lease liability nor our right-of use-asset. The Company has certain leases that have terms that are a year or less and are accounted on a straight-line basis over the term of the lease. The Company recognized $ 0.1 million of lease expense in both 2024 and 2023. The weighted average remaining lease term is 3.6 years. The weighted average discoun t rate utilized is 6 %. The discount rates applied to each lease, reflects the Company’s estimated incremental borrowing rate. This includes an assessment of the Company’s credit rating to determine the rate that the Company would have to pay to borrow, on a collateralized basis for a similar term, an amount equal to the Company’s lease payments in a similar economic environment. For the twelve months ended December 27, 2024, the Company paid $ 1.4 million from operating cash flows for operating leases. The Company has operating lease agreements for its premises that expire on various dates through July 2029. Lease expense for the years ended December 27, 2024, December 29, 2023, and December 30, 2022 was $ 1.2 million, $ 1.1 million and $ 1.2 million, respectively. The components of lease expense during the fiscal years ended December 27, 2024, December 29, 2023, and December 30, 2022, all related to operating lease costs. Future minimum lease commitments under non-cancelable operating leases as of December 27, 2024 , are as follows (in thousands): Rental Payments 2025 $ 1,067 2026 869 2027 785 2028 457 2029 192 Total lease payments 3,370 Less imputed interest ( 626 ) Total $ 2,744 As of December 27, 2024, the Company does not have any additional operating leases that have not yet commenced that create significant rights and obligations for the Company.

Credit Facility

Credit Facility	12 Months Ended
	Dec. 27, 2024
Debt Disclosure [Abstract]
Credit Facility	8. Credit Facility On November 7, 2022, the Company entered into a third amended and restated credit agreement (the “Credit Agreement”) with Bank of America, N.A., as administrative agent, and the lenders party thereto, pursuant to which the lenders agreed to amend and restate its existing credit agreement, in order to extend the maturity date of the revolving line of credit and provide the Company with an additional $ 55.0 million in borrowing capacity, for an aggregate amount of up to $ 100.0 million from time to time pursuant to a revolving line of credit (the “Credit Facility”). The Credit Facility matures on November 7, 2027 . On June 21, 2024, the Company amended the Credit Agreement to change its interest rate index from Bloomberg Short-Term Bank Yield Index to the Secured Overnight Financing Rate ("SOFR") rate. The obligations of Hackett under the Credit Facility are guaranteed by active existing and future material U.S. subsidiaries of Hackett (the “U.S. Subsidiaries”) and are secured by substantially all of the existing and future property and assets of Hackett and the U.S. Subsidiaries. 8. Credit Facility (continued) The interest rates per annum applicable to loans under the Credit Facility will be, at the Company’s option, equal to either a base rate or a SOFR rate, plus an applicable margin percentage. The applicable margin percentage is based on the consolidated leverage ratio, as defined in the Credit Agreement. As of December 27, 2024 , the applicable margin percentage was 1.50 % per annum for the SOFR rate, and 0.75 % per annum, in the case of base rate. As of December 27, 2024, the interest rate on the Company's outstanding debt was 6.0 %, utilizing the SOFR margin percentage. The interest rate of the commitment fee as of December 27, 2024 was 0.125 %. Interest payments are made on a monthly basis . The Company is subject to certain covenants, including total consolidated leverage, fixed cost coverage, adjusted fixed cost coverage and liquidity requirements, each as set forth in the Credit Agreement, subject to certain exceptions. As of December 27, 2024, the Company was in compliance with all covenants. The Company incurred $ 56 thousand and $ 14 thousand of incremental debt issuance costs in 2024 and 2023, respectively, as a result of the Credit Agreement. As of December 27, 2024, the Company had $ 0.3 million of debt issuance costs remaining which will be amortized over the remaining life of the Credit Facility. As of December 27, 2024, the Company had $ 13.0 million of outstanding debt, excluding $ 0.3 million of deferred debt costs, and as of December 29, 2023, the Company had $ 33.0 million of outstanding debt, excluding $ 0.3 million of deferred debt costs.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 27, 2024
Income Tax Disclosure [Abstract]
Income Taxes	9. Income Taxes The Company files federal income tax returns, as well as multiple state, local and foreign jurisdiction tax returns. A number of years may elapse before an uncertain tax position is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution on any particular uncertain tax position, the Company believes that its reserves for income taxes reflect the most probable outcome. The Company adjusts these reserves, as well as the related interest, in the light of changing facts and circumstances. The resolution of a matter would be recognized as an adjustment to the provision for income taxes and the effective tax rate in the period of resolution. The Company is no longer subject to examinations of its federal income tax returns by the Internal Revenue Service for years through 2020 and all significant state, local and foreign matters have been concluded for years through 2019. The components of income before income taxes from continuing operations are as follows (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Domestic $ 35,954 $ 40,259 $ 48,020 Foreign 7,040 5,768 7,084 Income from continuing operations before income $ 42,994 $ 46,027 $ 55,104 The components of income tax expense from continuing operations are as follows (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Current tax expense Federal $ 9,003 $ 6,823 $ 9,782 State 2,412 2,214 3,416 Foreign 2,295 1,474 1,584 13,710 10,511 14,782 Deferred tax expense (benefit) Federal 250 985 49 State ( 53 ) 470 ( 99 ) Foreign ( 543 ) ( 90 ) ( 430 ) ( 346 ) 1,365 ( 480 ) Income tax expense from continuing operations $ 13,364 $ 11,876 $ 14,302 9. Income Taxes (continued) A reconciliation of the federal statutory tax rate with the effective tax rate from continuing operations is as follows: Year Ended December 27, December 29, December 30, 2024 2023 2022 U.S. statutory income tax expense rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal income tax 4.3 4.6 4.8 Valuation reduction ( 0.4 ) — ( 0.3 ) Meals and entertainment 0.2 0.2 — Foreign rate differential 0.7 0.3 0.1 Share based compensation 4.1 ( 1.1 ) ( 1.0 ) Foreign exchange loss ( 0.1 ) 0.2 ( 0.2 ) Other, net 1.3 0.6 1.6 Effective tax rate 31.1 % 25.8 % 26.0 % The increase in the tax rate from 2023 to 2024 was primarily due to the limitation of deductions related to executive compensation, primarily driven by the stock price award program. See Note 10, "Stock Based Compensation," for additional details. The components of the net deferred income tax asset (liability) are as follows (in thousands): Year Ended December 27, December 29, 2024 2023 Deferred income tax assets: 0 Allowance for doubtful accounts $ 1,374 $ 281 Net operating loss and tax credits carryforward 2,530 2,940 Accrued expenses and other liabilities 3,913 4,497 7,817 7,718 Valuation allowance ( 1,273 ) ( 1,461 ) 6,544 6,257 Deferred income tax liabilities: Depreciation ( 2,826 ) ( 3,381 ) Tax over book amortization on goodwill and intangibles ( 11,970 ) ( 10,834 ) Other items ( 212 ) ( 160 ) ( 15,008 ) ( 14,375 ) Net deferred income tax liability $ ( 8,464 ) $ ( 8,118 ) As of December 27, 2024 , the Company had $ 0.9 million of U.S. state net operating loss carryforwards. Additionally, as of December 27, 2024 , the Company had $ 7.3 million of foreign net operating loss carryforwards primarily from operations in the United Kingdom, Germany, France and Australia. A portion of the foreign net operating losses may be carried forward indefinitely. The liability method of accounting for deferred income taxes requires a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In determining the need for valuation allowances the Company considers evidence such as history of losses and general economic conditions. As of December 27, 2024 and December 29, 2023 the Company had a valuation allowance of $ 1.3 million and of $ 1.5 million, respectively, to reduce deferred income tax assets, primarily related to foreign net operating loss carryforwards, to the amounts expected to be realized. The undistributed earnings in foreign subsidiaries as of December 27, 2024, was approximately $ 12.4 million. The Company has historically reinvested its foreign earnings abroad indefinitely and continues to reinvest future earnings abroad. Penalties and tax-related interest expense are reported as a component of income tax expense. For the years ended December 27, 2024, December 29, 2023, and December 30, 2022 the total amount of accrued income tax-related interest and penalties was $ 50 thousand, $ 50 thousand and $ 192 thousand, respectively. 9. Income Taxes (continued) The Company prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. The following table sets forth the detail and activity of the ASC 740 liability during the years ended December 27, 2024 and December 29, 2023 (in thousands): Year Ended December 27, December 29, 2024 2023 Beginning balance $ 220 $ 450 Additions based on tax positions — 4 Reduction for prior year tax deductions — ( 234 ) Ending balance $ 220 $ 220 As of December 27, 2024 and December 29, 2023 , the Company had a liability related to the ASC 740-10, “Accounting for Uncertainty in Income Taxes,” of $ 0.2 million in both periods which was classified as a current liability and included in accrued expenses and other liabilities in the accompanying consolidated balance sheets in both periods. The Company does not believe there will be any material changes in its unrecognized tax positions over the next twelve months. The reversal of ASC 740-10 tax liabilities as of December 27, 2024 and December 29, 2023 would have a favorable impact on the effective tax rate in future period.

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 27, 2024
Share-Based Payment Arrangement [Abstract]
Stock Based Compensation	10. Stock Based Compensation Stock Plan Total share-based compensation included in net income for the years ended December 27, 2024, December 29, 2023, and December 30, 2022 is as follows: Year Ended December 27, December 29, December 30, 2024 2023 2022 Restricted stock units $ 19,524 $ 10,714 $ 10,252 Common stock subject to vesting requirements — 10 15 $ 19,524 $ 10,724 $ 10,267 The number of shares available for future issuance under the Company's stock plans as of December 27, 2024 were 0.2 million. The Company issues new shares as they are required to be delivered under the plan. Stock Options and SARs There were no outstanding stock options or SARs as of December 27, 2024 and December 29, 2023. 10. Stock Based Compensation (continued) Restricted Stock Units Under the Company's stock plan, participants may be granted restricted stock units, each of which represents a conditional right to receive a common share in the future. The restricted stock units granted under this plan generally vest over one of the following vesting schedules: (1) a four-year period, with 50 % vesting on the second anniversary and 25 % of the shares vesting on the third and fourth anniversaries of the grant date, (2) a four-year period, with 25 % vesting on the first, second, third and fourth anniversary, (3) a three-year period with 33 % vesting on the first, second and third anniversary, or (4) a one-year period with 100 % vest on the first anniversary. Upon vesting, the restricted stock units will convert into an equivalent number of shares of common stock. The amount of expense relating to the restricted stock units is based on the closing market price of the Company’s common stock on the date of grant and is amortized on a straight-line basis over the applicable requisite service period. Restricted stock unit activity for the year ended December 27, 2024, was as follows: Number of Weighted Average Nonvested balance as of December 29, 2023 1,204,782 $ 19.82 Granted 2,875,168 18.92 Vested ( 582,268 ) 19.18 Forfeited ( 45,368 ) 21.57 Nonvested balance as of December 27, 2024 3,452,314 $ 19.16 On September 16 and September 17, 2024, in connection with the stock price award program, the Company granted its Chief Executive Officer, Chief Operating Officer, Chief Financial Officer and certain other Company leaders performance-based restricted stock units, in the amounts of 786,885 , 413,115 , 72,000 , and 607,350 , respectively. In connection with the awards, the annual equity incentive award opportunities for the recipients during the performance period of the awards will be reduced by 50 % compared to the annual equity incentive award opportunities in the Company’s executive compensation program for 2024. The awards are split into three equal tranches with each tranche having its own market condition and service condition. The market condition is met when the Company’s stock price reaches a certain weighted average share price hurdle for twenty consecutive trading days during the performance period from the grant date through December 31, 2028. The share price hurdles are $ 30 , $ 40 , and $ 50 for the first, second, and third tranches, respectively. Additionally, the service condition is met if the employee is employed on the first, second, and third anniversary of the grant date for the first tranche, second tranche, and third tranche, respectively. Furthermore, if the second or third tranches are not met during the performance period, and the volume weighted average of the Company’s stock price falls between two share price hurdles for over 20 consecutive trading days immediately prior to the end of the performance period, the employee will vest in an interpolated amount of the next tranche. The Company used a Monte Carlo valuation model to determine the fair value of the three tranches as of the grant date. The Monte Carlo valuation model, using different share price paths, calculates a derived service period which is the median share price path on which the market condition is satisfied for each tranche. The requisite service period was determined to be service conditions as the service conditions are greater than the derived service period. For each of the three tranches, stock compensation expense is recognized on a straight-line basis over the requisite service period. The Company has elected to account for forfeitures as incurred. If an employee forfeits nonvested shares subsequent to meeting a service condition, the previously recognized expense is not reversed. If an employee forfeits nonvested shares prior to meeting a service condition, the previously recognized expense is reversed. As of December 27, 2024, the market conditions for the first tranche had been met and as such, although the shares had not vested, the shares were included in the Company's dilutive shares outstanding. As of December 27, 2024, the market conditions for the second and third tranche had not been met and had not vested, therefore shares were not included in the Company's basic or dilutive shares outstanding. The stock price award program non-cash stock compensation expense was $ 5.7 million for the year ended December 27, 2024. As of December 27, 2024, there was $ 24.0 million of total unrecognized non-cash stock based compensation expense which is expected to be recognized over a weighted average period of 1.6 years. 10. Stock Based Compensation (continued) The following tables summarize information about the Company’s stock price award program awards described above: Award Summary Tranche Grant Date Fair Value Share Price Vesting Conditions* Underlying Share # Contractual Service Period Derived Service Period September 16, 2024 September 17, 2024 Both Grant Dates September 16, 2024 September 17, 2024 Both Grant Dates September 16, 2024 September 17, 2024 1 $ 21.26 $ 22.85 >$ 30 pershare 424,000 202,450 1 year 0.60 years 0.46 years 2 $ 14.96 $ 16.31 $ 30 to$ 40 pershare 424,000 202,450 2 years 2.00 years 1.86 years 3 $ 9.93 $ 11.03 $ 40 to$ 50 pershare 424,000 202,450 3 years 2.71 years 2.60 years The following table summarizes the fair value assumption utilized in the Monte Carlo valuation model to calculate fair value: Grant Date Volatility Risk Free Interest Rate Dividend Yield September 16, 2024 29.5 % 3.38 % 1.70 % September 17, 2024 29.5 % 3.41 % 1.65 % In connection with the acquisition of LeewayHertz, the Company entered into an employment agreement with the selling shareholder and certain key employees by which the Company granted 439,453 restricted stock units, with either both performance and service requirements or just service requirements at a grant-date fair value of $ 25.86 per share with four year vesting terms. For the year ended December 27, 2024, the Company recorded $ 2.0 million of non-cash stock compensation expense. The Company recorded restricted stock units-based compensation expense of $ 19.5 million, $ 10.7 million and $ 10.3 million in 2024, 2023, and 2022 respectively, which is included in stock compensation expense, based on the vesting provisions of the restricted stock units and the fair value of the stock on the grant date. As of December 27, 2024, there was $ 47.2 million of total restricted stock unit compensation expense related to the unvested awards not yet recognized, which is expected to be recognized over a weighted average period of 2.0 years. The Company accounts for certain restricted stock units under liability accounting as a result of the fixed monetary amount and a variable number of shares that will be issued. Forfeitures for all of the Company’s outstanding equity awards are recognized as incurred. Common Stock Subject to Vesting Requirements Shares of common stock subject to vesting requirements were issued to certain employees of a 2017 acquisition. These shares vested over a period of four years . Compensation expense was based on the fair value of the Company’s common stock at the time of grant and is recognized on a straight-line basis. As of December 30, 2022, the Company had 1,318 of these shares outstanding at a grant date fair value of $ 16.17 . These shares vested in the fourth quarter of 2023 and no shares of common stock subject to vesting requirements are outstanding as of December 27, 2024 and December 29, 2023. The Company recorded compensation expense of $ 10 thousand and $ 15 thousand in 2023 and 2022, respectively, related to common stock subject to vesting requirements.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 27, 2024
Stockholders' Equity Note [Abstract]
Shareholders' Equity	11. Shareholders’ Equity Employee Stock Purchase Plan Effective July 1, 1998, the Company adopted an Employee Stock Purchase Plan to provide substantially all employees who have completed three months of service as of the beginning of an offering period an opportunity to purchase shares of its common stock through payroll deductions. Purchases on any one grant are limited to 10 % of eligible compensation. Shares of the Company’s common stock may be purchased by employees at six-month intervals at 95 % of the fair value on the last trading day of each six-month period. The aggregate fair value, determined as of the first trading date of the offering period, of shares purchased by an employee may not exceed $ 25,000 annually. In 2022, the Company’s Board of Directors and the Company’s shareholders approved an extension of the Employee Stock Purchase Plan to July 1, 2028 and added an additional 250,000 shares of common stock. As of December 27, 2024, a total of 159,932 shares of common stock were available for purchase under the plan. For plan years 2024, 2023 and 2022, 41,788 shares, 43,668 shares and 40,622 shares, respectively, were issued for total proceeds of $ 1.0 million in 2024, $ 0.9 million in 2023 and $ 0.8 mill ion in 2022. Treasury Stock and Tender Offer On July 30, 2002, the Company announced that its Board of Directors approved the repurchase of up to 5.0 million of the Company’s common stock through its share repurchase program. Since the inception of the repurchase plan, the Board of Directors has approved the repurchase of $ 307.2 million of the Company’s common stock, $ 20.0 million of which was approved in October 2024 and $ 120.0 million of which was approved in November 2022. As of December 27, 2024 , the Company had affected cumulative purchases under the plan of $ 279.7 million, leaving $ 27.5 million available for future purchases. In December 2022 the Company completed a tender offer through which 4.9 million shares were accepted for purchase for a total cost, inclusive of transaction related fees, of $ 116.0 million, or $ 23.72 per share, which represented 15 % of the Company's issued and outstanding stock at the time. The Company used $ 60.0 million in borrowings from its Credit Facility and cash on hand to fund the tender offer as discussed in Note 8, “Debt Facility”. During 2024 and 2023, the Company repurchased 226 thousand and 37 thousand shares of its common stock, respectively, at an average price per share of $ 28.47 and $ 18.96 , respectively, for a total cost of $ 6.4 million and $ 0.7 million, respectively. As of December 27, 2024 and December 29, 2023 the Company had repurchased under the plan inception to date 33.5 million shares and 33.2 million of its common stock, at an average price of $ 8.36 per share and $ 8.22 per share, respectively. In 2024, the repurchases included 43 thousand shares of its common stock repurchased from the Company's members of its Board of Directors for $ 1.1 million or $ 24.34 per share. In 2023, all of the repurchases were from the Company's members of its Board of Directors. The proceeds from the sale of these shares were used in part to cover estimated tax liabilities associated with previously vested restricted stock units. Subsequent to fiscal year end, we repurchased 50 thousand shares from our Chief Financial Officer and from members of our Board of Directors for a total of $ 1.6 million, or $ 30.78 per share. Including these subsequent purchases, we have approximately $ 26.0 million available for future purchases under the plan. There is no expiration of the authorization. Under the repurchase plan, the Company may buy back shares of its outstanding stock from time to time either on the open market or through privately negotiated transactions, subject to market conditions and trading restrictions. The Company holds repurchased shares of its common stock as treasury stock and accounts for treasury stock under the cost method. Shares purchased under the repurchase plan do not include shares withheld to satisfy withholding tax obligations. These withheld shares are never issued and in lieu of issuing the shares, taxes were paid on the employee’s behalf. In 2024, 174 thousand shares were withheld and not issued for a cost of $ 4.1 million bringing the total cumulative cash used to repurchase stock in 2024 to $ 10.5 million. In 2023, 174 thousand shares were withheld and not issued for a cost of $ 3.8 million bringing the total cumulative cash used to repurchase stock in 2023 to $ 4.5 million. The shares withheld for taxes are included under issuance of common stock in the accompanying consolidated statements of shareholders’ equity. Dividends In 2022, the Company increased the annual dividend to $ 0.44 per share to be paid on a quarterly basis which resulted in aggregate dividends of $ 13.4 million paid to shareholders on April 8, 2022 , July 8, 2022 , October 6, 2022 , and January 6, 2023 . In 2023, the Company declared four quarterly dividends to be paid on a quarterly basis which resulted in aggregate dividends of $ 12.0 million paid to shareholders on April 7, 2023 , July 7, 2023 , October 6, 2023 , and January 5, 2024 . In 2024, the Company declared four quarterly dividends to be paid on a quarterly basis which resulted in aggregate dividends of $ 12.1 million paid to shareholders on April 5, 2024 , July 5, 2024 , October 4, 2024 , and January 3, 2025 . These dividends were paid from U.S. domestic sources and are accounted for as a reduction to retained earnings . 11. Shareholders’ Equity (continued) Subsequent to December 27, 2024, the Company's Board of Directors approved a 9 % increase to the annual dividend amount to $ 0.48 per share and declared its first quarter dividend for 2025 of $ 0.12 per share for shareholders of record on March 21, 2025 , to be paid on April 4, 2025 .

401(k) Plan

401(k) Plan	12 Months Ended
	Dec. 27, 2024
Retirement Benefits [Abstract]
401(k) Plan	12. 401(k) Plan The Company maintains a 401(k) plan covering all eligible employees. Subject to certain dollar limits, eligible employees may contribute up to 15 % of their pre-tax annual compensation to the plan. The Company may make discretionary contributions on an annual basis. The Company makes matching contributions of 40 % of employee eligible contributions up to 6 % of their gross salaries. The Company’s matching contributions were $ 0.7 million, $ 0.8 million and $ 0.9 million in 2024, 2023 and 2022, respectively.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 27, 2024
Related Party Transactions [Abstract]
Transactions with Related Parties	13. Transactions with Related Parties During the year ended December 27, 2024, the Company repurchased 43 thousand shares of the Company’s stock from members of its Board of Directors for a total cost of $ 1.1 million, or $ 24.34 per share. During the year ended December 29, 2023, the Company repurchased 37 th ousand shares of the Company’s stock from members of its Board of Directors for a total cost of $ 0.7 million, or $ 18.96 per share. Subsequent to the year ended December 27, 2024, the Company repurchased 50 thousand shares of the Company’s stock from the Company's Chief Financial Officer and members of its Board of Directors for a total of $ 1.6 million, or $ 30.78 per share. The proceeds from the sale of these shares were used primarily to cover estimated tax liabilities associated with previously vested restricted stock units. See Note 11, "Shareholders' Equity," for further details.

Litigation

Litigation	12 Months Ended
	Dec. 27, 2024
Commitments and Contingencies Disclosure [Abstract]
Litigation	14. Litigation The Company is involved in legal proceedings, claims, and litigation arising in the ordinary course of business not specifically discussed herein. In the opinion of management, the final disposition of such matters will not have a material adverse effect on the Company’s consolidated financial position, cash flows or results of operations. In May 2023, Gartner, Inc. ("Gartner") filed a lawsuit seeking a preliminary injunction and damages against the Company and two ex-Gartner employees that were hired by the Company. On February 17, 2024, the Company, Gartner and the two ex-Gartner employees entered into a settlement agreement whereby the Company made a settlement payment of $ 985,000 to Gartner, Inc. in exchange for a dismissal of the lawsuit and a release of all claims.

Segment Information and Geograp

Segment Information and Geographical Data	12 Months Ended
	Dec. 27, 2024
Segment Reporting [Abstract]
Segment Information and Geographical Data	15. Segment Information and Geographical Data Management has made the determination that it has three operating segments and three reportable segments: (1) Global S&BT, (2) Oracle Solutions, and (3) SAP Solutions. Global S&BT includes the results of the Company’s strategic business consulting practices; Oracle Solutions includes the results of the Company’s Oracle EPM/ERP and AMS practices; SAP Solutions includes the Company’s SAP applications and related SAP service offerings.The SAP Solutions reportable segment is the only segment that contains software license sales. The Company’s CODM, its Chief Executive Officer (CEO), reviews the financial information presented for purposes of allocating resources and evaluating segment financial performance. The CODM primarily uses revenue before reimbursement generated by the segment, cost of sales, gross margin, selling, general and administrative costs and contribution margin as a measures of profitability for each of its segments as these measures provide a comprehensive view of the segments’ financial performance. The measurement criteria for segment profit or loss are substantially the same for each reportable segment, excluding any unusual or infrequent items, if any. Unallocated costs include corporate costs related to administrative functions that are performed in a centralized manner that are not attributable to a particular segment. Segment information related to assets has been omitted as the CODM does not receive discrete financial information regarding assets at the segment level. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. 15. Segment Information and Geographical Data (continued) The tables below set forth information about the Company’s operating segments for the years ended December 27, 2024, December 29, 2023 and December 30, 2022 along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Global S&BT: Revenue before reimbursements* $ 168,274 $ 169,521 $ 167,950 Cost of sales 89,276 89,646 86,575 Gross margin 78,998 79,875 81,375 Selling, general and administrative costs 27,416 25,509 20,056 Contribution margin 51,582 54,366 61,319 Oracle Solutions: Revenue before reimbursements* $ 82,472 $ 75,828 $ 75,068 Cost of sales 55,855 51,840 53,589 Gross margin 26,617 23,988 21,479 Selling, general and administrative costs 7,507 5,928 6,144 Contribution margin 19,110 18,060 15,335 SAP Solutions: Revenue before reimbursements* $ 56,282 $ 45,924 $ 46,671 Cost of sales 27,757 27,179 27,716 Gross margin $ 28,525 $ 18,745 $ 18,955 Selling, general and administrative costs 9,782 6,820 6,128 Contribution margin 18,743 11,925 12,827 Total Company: Total segment contribution margin $ 89,435 $ 84,351 $ 89,481 Items not allocated to segment level: Corporate general and administrative expenses** 20,787 19,766 21,180 Non-cash stock based compensation expense 11,782 10,724 10,267 Stock price award program compensation expense 5,745 — — Acquisition-related compensation expense 390 — — Acquisition-related non-cash stock based compensation expense 1,997 — — Acquisition-related costs 125 — — Depreciation and amortization 3,919 3,421 3,437 Restructuring and asset impairment (settlement) charge — — ( 651 ) Legal settlement and related costs 102 1,178 — Interest expense, net 1,594 3,235 144 Income from operations before taxes $ 42,994 $ 46,027 $ 55,104 *Revenue before reimbursable expenses, excludes reimbursable expenses which are project travel-related expenses passed through to clients with no associated operating margin. **Corporate general and administrative expenses primarily include costs related to business support functions including accounting and finance, human resources, legal, information technology and office administration. Corporate general and administrative expenses exclude one-time, non-recurring expenses and benefits. 15. Segment Information and Geographical Data (continued) Total revenue by segment is included in Note 1, "Basis of Presentation and General Information." During the year ended December 27, 2024, the Company had one client that exceeded 10 % of total revenue, of which $ 13.8 million is included in the Global S&BT segment, $ 22.0 million is included in the Oracle segment and $ 72 thousand is included in the SAP segment. The tables below set forth information on the Company's geographical data. Total revenue, which is primarily based on the country of the contracting entity, was attributed to the following geographical areas (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Revenue: United States $ 259,443 $ 251,012 $ 253,935 Europe (U.K., Germany, France and Switzerland) 35,287 28,648 23,866 Other (Australia, Canada, India and Uruguay) 19,125 16,930 15,941 Total Revenue $ 313,855 $ 296,590 $ 293,742 Europe includes total revenue derived in the U.K. of $ 26.6 million in 2024, $ 22.5 million in 2023 and $ 19.0 million in 2022. Long-lived assets are attributed to geographic areas as follows (in thousands): December 27, December 29, 2024 2023 Long-lived assets: North America $ 100,676 $ 91,065 Europe (U.K., Germany and Netherlands) 14,247 14,481 Other (Australia, Canada, India and Uruguay) 608 444 Total long-lived assets $ 115,531 $ 105,990 As of December 27, 2024 and December 29, 2023, the long-lived assets attributed to the U.K. in the table above included $ 13.4 million and $ 13.5 million, respectively. As of December 27, 2024 and December 29, 2023, foreign assets included $ 14.0 million and $ 14.3 million, respectively, of goodwill related to acquisitions, of which included $ 13.1 million and $ 13.3 million, respectively, were attributed to the U.K. Provisional goodwill related to the Company's acquisition of LeewayHertz, which was allocated to the Global S&BT segment, is included in the table above in Other of $ 5.9 million.

Quarterly Financial Information

Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 27, 2024
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information (Unaudited)	16. Quarterly Financial Information (unaudited) The following tables present unaudited supplemental quarterly financial information for the years ended December 27, 2024 and December 29, 2023 (in thousands, except per share data): Quarter Ended March 29, 2024 June 28, 2024 September 27, 2024 December 27, 2024 Total revenue $ 77,187 $ 77,656 $ 79,777 $ 79,235 Operating income $ 11,525 $ 12,516 $ 12,800 $ 7,747 Income from continuing operations before income taxes $ 11,053 $ 12,004 $ 12,432 $ 7,505 Net income $ 8,731 $ 8,748 $ 8,587 $ 3,564 Basic net income per common share $ 0.32 $ 0.32 $ 0.31 $ 0.13 Diluted net income per common share $ 0.32 $ 0.31 $ 0.31 $ 0.12 Quarter Ended March 31, 2023 June 30, 2023 September 29, 2023 December 29, 2023 Total revenue $ 71,229 $ 77,102 $ 75,856 $ 72,403 Operating income $ 11,252 $ 12,790 $ 13,743 $ 11,477 Income from continuing operations before income taxes $ 10,393 $ 11,869 $ 12,929 $ 10,836 Net income $ 8,161 $ 8,720 $ 9,420 $ 7,850 Basic net income per common share $ 0.30 $ 0.32 $ 0.35 $ 0.29 Diluted net income per common share $ 0.30 $ 0.32 $ 0.34 $ 0.28

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts and Reserves	12 Months Ended
	Dec. 27, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation And Qualifying Accounts And Reserves	THE HACKETT GROUP, INC. SCHEDULE II – VAL UATION AND QUALIFYING ACCOUNTS AND RESERVES YEARS ENDED December 27, 2024, December 29, 2023, and December 30, 2022 (in thousands) Balance at Charge to Beginning Revenue/ Write-offs/ Balance at Allowance for Doubtful Accounts of Year Expense (Reversals) End of Year Year Ended December 27, 2024 $ 1,072 1,677 ( 372 ) $ 2,377 Year Ended December 29, 2023 $ 856 258 ( 42 ) $ 1,072 Year Ended December 30, 2022 $ 2,702 965 ( 2,811 ) $ 856

Basis of Presentation and Gen_2

Basis of Presentation and General Information (Policies)	12 Months Ended
	Dec. 27, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business Hackett (NASDAQ: HCKT) is a global IP platform-based Generative Artificial Intelligence ("Gen AI") strategic consulting and executive advisory digital transformation firm. The Hackett Group provides dedicated expertise in Gen AI enabled enterprise transformation services across front, mid and back office areas, including its highly recognized Oracle, SAP, OneStream and Coupa implementation offerings. In early 2024, the Company launched its AI assessment platform, AI XPLR which helps clients identify, evaluate and design Gen AI enablement opportunities. Using AI XPLR, the Company experienced professionals guide organizations to harness the power of Gen AI solutions designed to digitally transform their operations to achieve quantifiable, breakthrough results, allowing Hackett to be key architects of its clients' Gen AI journey. The Company believes Gen AI will fundamentally change the way companies operate as well as the way consulting services are sold and delivered. The Company believes the Gen AI platform capabilities it has developed in AI XPLR, which were expanded with ZBrain, which was acquired as part of the LeewayHertz acquisition, is highly differentiating and the Company expects it will enable it to effectively compete in this emerging and important space. The Hackett Group has complet ed over 27,500 benchmarking and performance studies with major organizations. These studies are executed utilizing our Quantum Leap platform which drives our Digital Transformation Platform (“DTP” or “Hackett DTP”). This includes the firm's benchmarking metrics, best practices repository, and best practice configuration and process flow accelerators, which enables our clients and partners to achieve digital world-class performance. The Company considers this, along with its recent innovations, its core Hackett Intellectual Property ("IP") which allows the Company to identify, design and evaluate transformation opportunities to be proprietary and key components of its Hackett solutioning IP. The Company's transformation expertise is grounded in best practices insights from benchmarking the world’s leading businesses – including 97 % of the Dow Jones Industrials, 90 % of the Fortune 100, 70 % of the DAX 40 and 51 % of the FTSE 100, which inf orm and are delivered by Hackett's platforms. Hackett (NASDAQ: HCKT) is a global IP-based executive advisory, strategic consulting and digital transformation firm. The Hackett Group provides dedicated expertise in Gen AI, strategy, operations, finance, human capital management, strategic sourcing, procurement, and information technology, including its highly recognized Oracle, SAP, OneStream and Coupa implementation offerings. The firm recently launched its AI XPLR offering which helps define an organizations’ Gen AI enablement opportunities. Using AI XPLR, AI assessment platform, the Company experienced professionals guide organizations to harness the power of Gen AI to digitally transform their operations and seek to achieve quantifiable, breakthrough results, allowing us to be key architects of our clients' Gen AI journey. The Hackett Group has completed over 27,500 benchmarking and performance studies with major organizations. These studies are executed utilizing our Quantum Leap platform which drives our Digital Transformation Platform (“DTP” or “Hackett DTP”). This includes the firm's benchmarking metrics, best practices repository, and best practice configuration and process flow accelerators, which enables our clients and partners to achieve digital world-class performance. The Company's transformation expertise is grounded in best practices insights from benchmarking the world’s leading businesses – including 97 % of the Dow Jones Industrials, 90 % of the Fortune 100, 70 % of the DAX 40 and 51 % of the FTSE 100, which are delivered through our Hackett Connect, Quantum Leap ® and DTP platforms.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying consolidated financial statements include the Company’s accounts and those of its wholly-owned subsidiaries which the Company is required to consolidate. The Company consolidates the assets, liabilities, and results of operations of its entities. Intercompany transactions and balances are eliminated upon consolidation.
Fiscal Year	Fiscal Year The Company’s fiscal year generally consists of a 52-week period and periodically consists of a 53-week period as each fiscal year ends on the Friday closest to December 31. Fiscal years 2024, 2023, and 2022 ended on December 27, 2024, December 29, 2023, and December 30, 2022 , respectively, each consisted of a 52-week period. References to a year included in the consolidated financial statements refer to a fiscal year rather than a calendar year.
Cash	Cash The Company considers depository accounts and all short-term investments with maturities of three months or less to be cash equivalents to the extent that it places its temporary cash investments with high credit quality financial institutions. At times, such balances may be in excess of the F.D.I.C. insurance limits. The Company does no t have any restricted cash balances.
Allowance for Doubtful Accounts - Accounts Receivable and Contract Assets	Allowance for Doubtful Accounts - Accounts Receivable and Contract Assets We record client receivables and contract assets at their face amounts less an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses resulting from its clients not making required pay ments. Management makes estimates of the collectability of accounts receivable and critically reviews accounts receivable and analyzes historical bad debts, past-due accounts, client credit worthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. If the financial condition of the Company’s clients were to deteriorate, resulting in their inability to make payments, additional allowances may be required.
Dividends	Dividends In December 2012, the Company’s Board of Directors approved the initiation of an annual cash dividend in the amount of $ 0.10 per shar e. The Company’s Board of Directors has increased the dividend to $ 0.44 for the year ended December 27, 2024. During 2024, the Company declared four quarterly dividend payments of $ 0.11 per share each, the fourth of which was paid in January 2025. Subsequent to December 27, 2024, the Company’s Board of Directors approved a 9 % increase in the annual dividend amount to $ 0.48 per share. The dividend policy is reviewed periodically by the Board of Directors and could change. The amount and timing of all dividend payments is subject to the discretion of the Board of Directors and will depend upon business conditions, contractual obligations, legal restrictions, results of op erations, financial conditions and other factors.
Property and Equipment, Net	Property and Equipment, Net Property and equipment are recorded at cost. Depreciation is calculated to amortize the depreciable assets over their estimated useful lives using the straight-line method and commences when the asset is placed in service. The range of estimated useful lives is three years to ten years . Leasehold improvements are amortized on a straight-line basis over the term of the lease or the estimated useful life of the improvement, whichever is shorter. Expenditures for repairs and maintenance are charged to expense as incurred. Expenditures for betterments and major improvements are capitalized. The carrying amount of assets sold or retired and related accumulated depreciation are removed from the balance sheet in the year of disposal and any resulting gains or losses are included in the consolidated statements of operations. The Company capitalizes the costs of internal-use software, which generally includes hardware, software, and payroll-related costs for employees who are directly associated with, and who devote time, to the development of internal-use computer software.
Long-Lived Assets (excluding Goodwill and Indefinite Lived Intangible Assets)	Long-Lived Assets (excluding Goodwill and Indefinite Lived Intangible Assets) Long-lived assets are reviewed for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be fully recoverable. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset are compared to the asset’s carrying amount to determine if there has been an impairment. The amount of an impairment is calculated as the difference between the fair value of the asset and the carrying value. Estimates of future undiscounted cash flows are based on management’s view of growth rates for the related business, anticipated future economic conditions and estimates of residual values.
Business Combinations	Business Combinations For transactions that are considered business combinations, the purchased assets and assumed liabilities are recorded at fair value at acquisition date, and identifiable intangible assets are recorded at fair value. Costs directly related to the business combinations are recorded as expenses as they are incurred. Fair values are subject to refinement during the measurement period of up to one year after the closing date of an acquisition as information relative to closing date fair values become available On September 23, 2024, the Company acquired 100 % of the equity of LeewayHertz Technologies Private Limited (“LeewayHertz”), a technology consulting company based in India, focused on AI technology solutions for a provisional purchase consideration of $ 7.8 million subject to a working capital achievement. Leeway’s founder, one of LeewayHertz ’s owners, was hired by the Company to serve as its executive vice president of the AI practice. Since the acquisition was only recently completed, the allocation of the purchase price is preliminary and will likely change in future periods as fair value estimates of the assets acquired and liabilities assumed are finalized, including those primarily related to working capital, property and equipment, intangible assets, and taxes. The final determination of the fair values will be completed within the one-year measurement period. The following table summarizes the fair value of the assets acquired and liabilities assumed: Amount Assets / Liabilities (in thousands) Cash $ 1,020 Current assets 2,081 Intangible assets 2,500 Current liabilities ( 2,587 ) Other liability ( 432 ) Deferred tax liability ( 652 ) Net assets acquired $ 1,930 Consideration $ 7,806 Goodwill $ 5,876 As a result, the provisional excess of the purchase price over the assets acquired resulted in goodwill of $ 5.9 million. Additionally, the Company recognized provisional intangible assets of $ 2.5 million, with a remaining weighted average useful life of 4.6 years. The fair values of identifiable intangible assets acquired were prepared by a third-party valuation specialist and incorporate significant unobservable inputs, judgment, and estimates, including the amount and timing of future cash flows. The intangible assets will be amortized in accordance with the Company’s accounting policies. The Company recognized $ 125 thousand of transactions costs related to the acquisition and $ 148 thousand of amortization expense was recorded in 2024. See below for additional information on the acquired goodwill and intangible assets. Also, in connection with the acquisition, the Company and LeewayHertz ’s founder are creating a joint venture whereby The Hackett Group will contribute its AI XPLR platform and LeewayHertz will contribute its ZBrain platform. The integration of AI XPLR and the ZBrain Gen AI orchestration solution will enable the joint venture to provide advanced and tailored Gen AI solutions to its clients. The joint venture is expected to be formed by the middle of the Company's fiscal year of 2025.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and intangible assets deemed to have indefinite lives are not amortized, but rather are tested for impairment on an annual basis, or more frequently if events or changes in circumstances indicate potential impairment. Finite-lived intangible assets are amortized over their useful lives. The excess cost of the acquisition over the fair value of the net assets acquired is recorded as goodwill. 1. Basis of Presentation and General Information (continued) For acquisitions accounted for as a business combination, goodwill represents the excess of the cost over the fair value of the net assets acquired. The Company has organized its operating and internal reporting structure to align with its primary market solutions. In accordance with ASC 280, management made the determination to present three operating segments, three reportable segments and three reporting units as follows: (1) Global S&BT, (2) Oracle Solutions, and (3) SAP Solutions. Global S&BT includes the results of the Company’s Gen AI strategy and strategic business consulting practices; Oracle Solutions includes the results of the Company’s Oracle EPM/ERP and Digital AMS practices; SAP Solutions includes the Company’s SAP applications and related SAP service offerings. A reporting unit is an operating segment or one level below an operating segment to which goodwill is assigned. The goodwill was allocated to the reporting unit based on the reporting unit's relative fair value. The carrying amount of goodwill by reporting unit is as follows, which includes the provisional goodwill allocated to the Global S&BT Segment for the LeewayHertz acquisition (in thousands): Foreign December 29, Additions/ Currency December 27, 2023 Adjustments Translation 2024 Global S&BT $ 57,550 $ 5,876 $ ( 336 ) $ 63,090 Oracle Solutions 16,699 — — 16,699 SAP Solutions 9,993 — — 9,993 Goodwill $ 84,242 $ 5,876 $ ( 336 ) $ 89,782 Goodwill is tested at least annually for impairment at the reporting unit level utilizing the market approach. In assessing the recoverability of goodwill and intangible assets, the Company utilizes the market approach and makes estimates based on assumptions regarding various factors to determine if impairment tests are met. The market approach utilizes valuation multiples based on operating data from publicly traded companies within the same industry. Multiples derived from guideline companies provide an indication of how much a market participant would be willing to pay for a company. These multiples are then applied to the Company’s reporting units to arrive at an indication of value. This approach contains management’s judgment, using appropriate and customary assumptions available at the time. The Company performed its annual impairment test of goodwill in the fourth quarter of fiscal years 2024, 2023 and 2022 and determined that goodwill was not impaired. Finite lived intangible assets are tested for potential impairment whenever events or changes in circumstances suggest that the carrying value of an asset may not be fully recoverable. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset are compared to the asset’s carrying amount to determine if there has been an impairment. The amount of an impairment is calculated as the difference between the fair value of the asset and the carrying value. Estimates of future undiscounted cash flows are based on management’s view of growth rates for the related business, anticipated future economic conditions and estimates of residual values. Other intangible assets arose from the Company's acquisition of LeewayHertz and consists of customer relationships, non-compete arrangements and technology which will be amortized on a straight-line or accelerated basis over periods of up to five years . Other intangible assets, included in other assets in the accompanying consolidated balance sheets, consist of the following (in thousands): Amount Useful Life Category (in thousands) (in years) Customer Relationships $ 2,200 5 Technology 200 2 Non-Compete 100 2 Total $ 2,500 For the year ended December 27, 2024, the Company recorded $ 148 thousand of amortization expense. The estimated future amortization expense of intangible assets as of December 27, 2029 is as follows: $ 0.6 million in 2025, $ 0.5 million in 2026, $ 0.4 million in 2027, $ 0.4 million in 2028 and $ 0.3 million in 2029. All of the Company’s intangible assets are expected to be fully amortized by the end of September 2029. 1. Basis of Presentation and General Information (continued)
Revenue Recognition	Revenue Recognition The Company generates substantially all of its revenue from providing professional services to its clients. The Company also generates revenue from software licenses, software support and maintenance and subscriptions to its executive and best practices advisory programs. A single contract could include one or multiple performance obligations. For those contracts that have multiple performance obligations, the Company allocates the total transaction price to each performance obligation based on its relative standalone selling price. The Company determines the standalone selling price based on the respective selling price of the individual elements when sold separately. Revenue is recognized when control of the goods and services provided are transferred to the Company’s customers, in an amount that reflects the consideration it expects to be entitled to in exchange for those goods and services using the following steps: 1) identify the contract, 2) identify the performance obligations, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue as or when the Company satisfies the performance obligations. The Company typically satisfies its performance obligations for professional services over time as the related services are provided. The performance obligations related to software support, maintenance and subscriptions to its executive and best practice advisory programs are typically satisfied evenly over the course of the service period. Other performance obligations, such as software licenses, are satisfied at a point in time. The Company generates revenue under four types of billing arrangements: fixed-fee (including software license revenue); time-and-materials; executive and best practice advisory services; and software sales and software maintenance and support. In fixed-fee billing arrangements, which would also include contracts with capped fees, the Company agrees to a pre-established fee or fee cap in exchange for a predetermined set of professional services. The Company sets the fees based on its estimates of the costs and timing for completing the engagements. The Company generally recognizes revenue under fixed-fee or capped fee arrangements using a proportionate performance approach, which is based on work completed to-date as compared to estimates of the total services to be provided under the engagement. Estimates of total engagement revenue and cost of services are monitored regularly during the term of the engagement. If the Company’s estimates indicate a potential loss, such loss is recognized in the period in which the loss first becomes probable and reasonably estimable. The customer is invoiced based on the contractual agreement between the parties, typically bi-weekly, monthly or milestone driven, with net thirty-day terms, however client terms are subject to change. Time-and-material billing arrangements require the client to pay based on the number of hours worked by the Company’s consultants at agreed upon hourly rates. The Company recognizes revenue under time-and-material arrangements as the related services or goods are provided, using the right to invoice practical expedient which allows it to recognize revenue in the amount based on the number of hours worked and the agreed upon hourly rates. The customer is invoiced based on the contractual agreement between the parties, typically bi-weekly, monthly or milestone driven, with net thirty-day terms, however client terms are subject to change. Advisory services contracts are typically in the form of a subscription agreement which allows the customer access to the Company’s executive and best practice advisory programs. There is typically a single performance obligation and the transaction price is the contractual amount of the subscription agreement. Revenue from advisory services contracts is recognized ratably over the life of the agreements. Customers are typically invoiced at the inception of the contract, with net thirty-day terms, however client terms are subject to change. The resale of on-premise software, cloud software and maintenance contracts are in the form of SAP America ("SAP") software or maintenance agreements provided by SAP. SAP is the principal and the Company is the agent in these transactions as the Company does not obtain title to the software and maintenance which is sold simultaneously. The transaction price is the Company’s agreed-upon percentage of the software sale for either on-premise software or cloud software or maintenance amount in the contract with the vendor. Revenue for the resale of software is recognized upon contract execution and customer’s receipt of the software. The Company also provides software maintenance on other ERP systems, primarily Oracle. Revenue from maintenance contracts is recognized ratably over the life of the agreements. The customer is typically invoiced at contract inception, with net thirty-day terms, however client terms are subject to change. Revenue before reimbursements excludes reimbursable expenses charged to clients. Reimbursements, which include travel and out-of-pocket expenses, are included in revenue, and an equivalent amount of reimbursable expenses is included in cost of service. 1. Basis of Presentation and General Information (continued) The payment terms and conditions in the Company’s customer contracts vary. The agreements entered into in connection with a project, whether time and materials-based or fixed-fee or capped-fee based, typically allow clients to terminate early due to breach or for convenience with 30 days’ notice. In the event of termination, the client is contractually required to pay for all time, materials and expenses incurred by the Company through the effective date of the termination. In addition, from time to time the Company enters into agreements with its clients that limit its right to enter into business relationships with specific competitors of that client for a specific time period. These provisions typically prohibit the Company from performing a defined range of services which it might otherwise be willing to perform for potential clients. These provisions are generally limited to six months to twelve months and usually apply only to specific employees or the specific project team. Differences between the timing of billings and the recognition of revenue are recognized as either contract assets or contract liabilities in the accompanying consolidated balance sheets. Revenue recognized for services performed but not yet billed to clients are recorded as contract assets. Revenue recognized, but for which are not yet entitled to bill because certain events, such as the completion of the measurement period, are recorded as contract assets and included within contract assets. Client prepayments are classified as contract liabilities and recognized over future periods as earned in accordance with the applicable engagement agreement. See Note 3 for the accounts receivable and contract asset balances. During the 12 months ended December 27, 2024, the Company recognized $ 11.4 million of revenue as a result of changes in the contract liability balance, as compared to $ 12.7 million for the twelve months ended December 29, 2023. As of December 31, 2022, the Company had $ 13.3 million of contract liabilities. Based on the information that management reviews internally for evaluating operating segment performance and nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors, the Company disaggregated revenue as follows for the years ended December 27, 2024, December 29, 2023 and December 30, 2022 (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Global S&BT: North America Consulting $ 139,022 $ 144,960 $ 143,956 International Consulting 32,074 26,967 25,704 Total Global S&BT $ 171,096 $ 171,927 $ 169,660 Oracle Solutions: Consulting and software support and maintenance $ 85,707 $ 77,772 $ 76,320 Total Oracle Solutions $ 85,707 $ 77,772 $ 76,320 SAP Solutions: Consulting and software support and maintenance $ 41,912 $ 41,324 $ 40,729 Software license sales 15,140 5,567 7,033 Total SAP Solutions $ 57,052 $ 46,891 $ 47,762 Total segment revenue $ 313,855 $ 296,590 $ 293,742 Capitalized Sales Commissions Sales commissions earned by the Company’s sales force are considered incremental and recoverable costs of obtaining a contract with a customer. These costs are deferred and then amortized as project revenue is recognized. The Company determined the period of amortization by taking into consideration the customer contract period, which is generally less than 12 months. Commission expense is included in Selling, General and Administrative Costs in the accompanying consolidated statements of operations. As of December 27, 2024 and December 29, 2023, the Company had $ 1.8 million, and $ 1.5 million, respectively, of deferred commissions, of which $ 1.1 million was amortized during each of years ended December 27, 2024 and December 29, 2023. Practical Expedients The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The Company does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period between payment by the customer and the transfer of the promised goods or services to the customer will be less than one year. Sales tax collected from customers and remitted to the applicable taxing authorities is accounted for on a net basis, with no impact on revenue. 1. Basis of Presentation and General Information (continued) Expense reimbursements that are billable to clients are included in total revenue and are substantially all billed as time-and-material billing arrangements. Therefore, the Company recognizes all reimbursable expenses as revenue as the related services are provided, using the right to invoice practical expedient. Reimbursable expenses are recognized as expenses in the period in which the expense is incurred. Any expense reimbursements that are billable to clients under fixed-fee billing arrangements are recognized in line with the proportionate performance approach.
Stock Based Compensation	Stock Based Compensation We recognize compensation expense for awards of equity and liability instruments, which have only a service condition, to employees based on the grant-date fair value of those awards, over the requisite service period, with limited exceptions. In September 2024, a stock price award program was offered to certain leaders. These equity awards were granted with both a market condition (three tranches, each with varying market share price thresholds) and service conditions. The Company measured these equity awards using a Monte Carlo valuation model to determine the fair value as of the grant date. The Monte Carlo valuation model, using different share price paths, calculated a derived service period which is the median share price path on which the market condition is satisfied for each tranche. The requisite service period was determined to be service conditions as the service conditions are greater than the derived service period. For each of the three tranches, stock compensation expense is recognized on a straight-line basis over the requisite service period. The Company has elected to account for forfeitures as incurred. If an employee forfeits nonvested shares subsequent to meeting a service condition, the previously recognized expense is not reversed. See Note 10, "Stock Based Compensation," for additional information.
Restructuring Reserves	Restructuring Reserves Restructuring reserves reflect judgments and estimates of the Company’s ultimate costs of severance, closure and consolidation of facilities and settlement of contractual obligations under its operating leases, including sublease rental rates, absorption period to sublease space and other related costs. The Company reassesses the reserve requirements to complete each individual plan under the restructuring programs at the end of each reporting period. If these estimates change in the future or actual results differ from the Company’s estimates, additional charges may be required.
Income Taxes	Income Taxes Deferred tax assets and liabilities are determined based on differences between the financial reporting carrying values and tax bases of assets and liabilities and are measured by using enacted tax rates expected to apply to taxable income in the years in which those differences are expected to reverse. Deferred income taxes also reflect the impact of certain state operating loss and tax credit carryforwards. A valuation allowance is provided if the Company believes it is more likely than not that all or some portion of the deferred tax asset will not be realized. An increase or decrease in the valuation allowance, if any, that results from a change in circumstances, and which causes a change in the Company’s judgment about the realizability of the related deferred tax asset, is included in the tax provision. The Company utilized a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This interpretation also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods and income tax disclosures. The Company reports penalties and tax-related interest expense as a component of income tax expense.
Net Income per Common Share	Net Income per Common Share Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period. With regards to common stock subject to vesting requirements and restricted stock units issued to employees, the calculation includes only the vested portion of such stock. The potential issuance of common shares upon the exercise, conversion or vesting of unvested restricted stock units, common stock subject to vesting, stock options and stock appreciation right units ("SARs"), as calculated under the treasury stock method, may be dilutive. Diluted net income per share is computed by dividing the net income by the weighted average number of common shares outstanding and will increase by the assumed conversion of other potentially dilutive securities during the period. 1. Basis of Presentation and General Information (continued) The following table reconciles basic and diluted weighted average shares: Year Ended December 27, December 29, December 30, 2024 2023 2022 Basic weighted average common shares outstanding 27,560,080 27,170,039 31,399,813 Effect of dilutive securities: Unvested restricted stock units and common stock subject to vesting requirements issued to employees and non-employees 530,911 466,574 555,483 Common stock issuable upon the exercise of stock options and SARs — — 6,445 Dilutive weighted average common shares outstanding 28,090,991 27,636,613 31,961,741 Approximately 2 thousand shares of common stock equivalents were excluded from the computations of diluted net income per common share for both the years ended December 27, 2024 and December 29, 2023, as inclusion would have had an anti-dilutive effect on diluted net income per common share.
Concentration of Credit Risk	Concentration of Credit Risk The Company provides services primarily to Global 2000 companies and other sophisticated buyers of business consulting and information technology services. The Company performs ongoing credit evaluations of its major customers and maintains reserves for potential credit losse s. In 2024, one customer accounted for 11% of total revenue, which was included in all three segments, in 2023 one customer accounted for 6% of total revenue, and in 2022 one customer accounted for 7% of total revenue. See Note 15 “Segment Information and Geographic Data,” for detailed segment information.
Management's Estimates	Management’s Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Other Comprehensive Income	Other Comprehensive Income The Company reports its comprehensive income in accordance with FASB ASC Topic 220, Comprehensive Income, which establishes standards for reporting and presenting comprehensive income and its components in a full set of financial statements. Other comprehensive income consists of net income and currency translation adjustments.
Segment Reporting	Segment Reporting Segments are defined as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for which separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company assessed its operating segments under the management approach in accordance with ASC 280, Segment Reporting (ASC 280) and has determined that it has three operating segments: Global S&BT, Oracle Solutions and SAP Solutions which are also its reportable segments. See Note 15, “Segment Information and Geographic Data,” for detailed segment information.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In November 2023, accounting guidance was issued that requires additional disclosures of reportable segment information effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The guidance requires that public entities disclose, on an annual and interim basis (1) significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”) and included within each reported measure of segment profit or loss, (2) an amount for other segment items by reportable segment and a description of its composition, (3) provide all annual disclosures about a reportable segment’s profit or loss and assets currently required by Topic 280 in interim periods, (4) clarify that if the CODM uses more than one measure of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources, a public entity may report one or more of those additional measures of segment profit; at least one of the reported segment profit or loss measures should be the measure that is most consistent with the measurement principles used in measuring the corresponding amounts in the public entity’s consolidated financial statements, (5) the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and in deciding how to allocate resources, and (6) if a public entity has a single reportable segment to provide all the disclosures required by the amendments in this update and all existing segment disclosures in Topic 280. The amendments in this update do not change how operating segments are identified or aggregated nor how the quantitative thresholds are applied to determine its reportable segments. The amendments in this update should be applied retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. See Note 15, “Segment Information and Geographic Data,” for detailed segment information. In November 2024, the FASB issued ASU No. 2024-03 Expense Disaggregation Disclosures (Subtopic 220-40) to require public business entities to disclose disaggregated information about expenses to help investors better understand an entity's performance, better assess the entity's prospects for future cash flows, and compare an entity's performance over time and with that of other entities. The amendments in this ASU are effective for fiscal years beginning after December 15, 2026, and interim periods with annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of adoption of this standard on its consolidated financial statements. On December 14, 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. The ASU will be effective for fiscal years beginning after December 15, 2024 and allows for adoption on a prospective basis, with a retrospective option. We are in the process of assessing the impacts and method of adoption. This ASU will impact the Company's income tax disclosures, but not the Company's financial position or results of operations.
Reclassifications	Reclassifications Certain prior period amounts in the consolidated financial statements, and notes thereto, have been reclassified to conform to current year presentation with no effect on net income or shareholder’s equity.

Basis of Presentation and Gen_3

Basis of Presentation and General Information (Tables)	12 Months Ended
	Dec. 27, 2024
Summary of Fair Value of the Assets Acquired and Liabilities Assumed	The following table summarizes the fair value of the assets acquired and liabilities assumed: Amount Assets / Liabilities (in thousands) Cash $ 1,020 Current assets 2,081 Intangible assets 2,500 Current liabilities ( 2,587 ) Other liability ( 432 ) Deferred tax liability ( 652 ) Net assets acquired $ 1,930 Consideration $ 7,806 Goodwill $ 5,876
Summary of Other Intangible Assets	Other intangible assets, included in other assets in the accompanying consolidated balance sheets, consist of the following (in thousands): Amount Useful Life Category (in thousands) (in years) Customer Relationships $ 2,200 5 Technology 200 2 Non-Compete 100 2 Total $ 2,500
Summary of Disaggregation of Total Revenue	Based on the information that management reviews internally for evaluating operating segment performance and nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors, the Company disaggregated revenue as follows for the years ended December 27, 2024, December 29, 2023 and December 30, 2022 (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Global S&BT: North America Consulting $ 139,022 $ 144,960 $ 143,956 International Consulting 32,074 26,967 25,704 Total Global S&BT $ 171,096 $ 171,927 $ 169,660 Oracle Solutions: Consulting and software support and maintenance $ 85,707 $ 77,772 $ 76,320 Total Oracle Solutions $ 85,707 $ 77,772 $ 76,320 SAP Solutions: Consulting and software support and maintenance $ 41,912 $ 41,324 $ 40,729 Software license sales 15,140 5,567 7,033 Total SAP Solutions $ 57,052 $ 46,891 $ 47,762 Total segment revenue $ 313,855 $ 296,590 $ 293,742
Reconciliation Of Basic And Diluted Weighted Average Shares	The following table reconciles basic and diluted weighted average shares: Year Ended December 27, December 29, December 30, 2024 2023 2022 Basic weighted average common shares outstanding 27,560,080 27,170,039 31,399,813 Effect of dilutive securities: Unvested restricted stock units and common stock subject to vesting requirements issued to employees and non-employees 530,911 466,574 555,483 Common stock issuable upon the exercise of stock options and SARs — — 6,445 Dilutive weighted average common shares outstanding 28,090,991 27,636,613 31,961,741

Accounts Receivable and Contr_2

Accounts Receivable and Contract Assets, Net (Tables)	12 Months Ended
	Dec. 27, 2024
Receivables, Net, Current [Abstract]
Accounts Receivable and Contract Assets, Net	Accounts receivable and contract assets, net, consists of the following (in thousands): December 27, December 29, 2024 2023 Accounts receivable $ 35,926 $ 35,640 Contract assets (unbilled revenue) 23,530 17,545 Allowance for doubtful accounts ( 2,377 ) ( 1,072 ) $ 57,079 $ 52,113

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 27, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	December 27, December 29, 2024 2023 Equipment $ 2,437 $ 2,346 Software 37,278 33,444 Furniture and fixtures 26 18 39,741 35,808 Less accumulated depreciation ( 19,398 ) ( 15,764 ) $ 20,343 $ 20,044

Accrued Expenses and Other Li_2

Accrued Expenses and Other Liabilities (Tables)	12 Months Ended
	Dec. 27, 2024
Accrued Liabilities And Other Liabilities Current [Abstract]
Components of Accrued Expenses and Other Liabilities	Accrued expenses and other liabilities consist of the following (in thousands): December 27, December 29, 2024 2023 Accrued compensation and benefits $ 10,593 $ 9,162 Accrued bonuses 9,284 8,246 Dividend payable 3,024 2,997 Accrued sales, use, franchise and VAT tax 2,632 2,862 Non-cash stock compensation accrual 974 408 Acquisition-related liabilities 1,788 — Other accrued expenses 2,494 3,126 Total accrued expenses and other liabilities $ 30,789 $ 26,801

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Dec. 27, 2024
Leases [Abstract]
Future Minimum Lease Commitments Under Non-Cancelable Operating Leases	Future minimum lease commitments under non-cancelable operating leases as of December 27, 2024 , are as follows (in thousands): Rental Payments 2025 $ 1,067 2026 869 2027 785 2028 457 2029 192 Total lease payments 3,370 Less imputed interest ( 626 ) Total $ 2,744

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 27, 2024
Income Tax Disclosure [Abstract]
Components of Income (Loss) Before Income Taxes from Continuing Operations	The components of income before income taxes from continuing operations are as follows (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Domestic $ 35,954 $ 40,259 $ 48,020 Foreign 7,040 5,768 7,084 Income from continuing operations before income $ 42,994 $ 46,027 $ 55,104
Components of Income Tax Expense from Continuing Operations	The components of income tax expense from continuing operations are as follows (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Current tax expense Federal $ 9,003 $ 6,823 $ 9,782 State 2,412 2,214 3,416 Foreign 2,295 1,474 1,584 13,710 10,511 14,782 Deferred tax expense (benefit) Federal 250 985 49 State ( 53 ) 470 ( 99 ) Foreign ( 543 ) ( 90 ) ( 430 ) ( 346 ) 1,365 ( 480 ) Income tax expense from continuing operations $ 13,364 $ 11,876 $ 14,302 9. Income Taxes (continued)
Reconciliation of The Federal Statutory Tax Rate With The Effective Tax Rate From Continuing Operations	A reconciliation of the federal statutory tax rate with the effective tax rate from continuing operations is as follows: Year Ended December 27, December 29, December 30, 2024 2023 2022 U.S. statutory income tax expense rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal income tax 4.3 4.6 4.8 Valuation reduction ( 0.4 ) — ( 0.3 ) Meals and entertainment 0.2 0.2 — Foreign rate differential 0.7 0.3 0.1 Share based compensation 4.1 ( 1.1 ) ( 1.0 ) Foreign exchange loss ( 0.1 ) 0.2 ( 0.2 ) Other, net 1.3 0.6 1.6 Effective tax rate 31.1 % 25.8 % 26.0 %
Components of The Net Deferred income Tax Asset (Liability)	The components of the net deferred income tax asset (liability) are as follows (in thousands): Year Ended December 27, December 29, 2024 2023 Deferred income tax assets: 0 Allowance for doubtful accounts $ 1,374 $ 281 Net operating loss and tax credits carryforward 2,530 2,940 Accrued expenses and other liabilities 3,913 4,497 7,817 7,718 Valuation allowance ( 1,273 ) ( 1,461 ) 6,544 6,257 Deferred income tax liabilities: Depreciation ( 2,826 ) ( 3,381 ) Tax over book amortization on goodwill and intangibles ( 11,970 ) ( 10,834 ) Other items ( 212 ) ( 160 ) ( 15,008 ) ( 14,375 ) Net deferred income tax liability $ ( 8,464 ) $ ( 8,118 )
Detail And Activity of The ASC 740-10 Liability	The following table sets forth the detail and activity of the ASC 740 liability during the years ended December 27, 2024 and December 29, 2023 (in thousands): Year Ended December 27, December 29, 2024 2023 Beginning balance $ 220 $ 450 Additions based on tax positions — 4 Reduction for prior year tax deductions — ( 234 ) Ending balance $ 220 $ 220

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 27, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule Of Share Based Compensation Included In Net Income	Total share-based compensation included in net income for the years ended December 27, 2024, December 29, 2023, and December 30, 2022 is as follows: Year Ended December 27, December 29, December 30, 2024 2023 2022 Restricted stock units $ 19,524 $ 10,714 $ 10,252 Common stock subject to vesting requirements — 10 15 $ 19,524 $ 10,724 $ 10,267
Summary of Stock Price Award Program Awards	The following tables summarize information about the Company’s stock price award program awards described above: Award Summary Tranche Grant Date Fair Value Share Price Vesting Conditions* Underlying Share # Contractual Service Period Derived Service Period September 16, 2024 September 17, 2024 Both Grant Dates September 16, 2024 September 17, 2024 Both Grant Dates September 16, 2024 September 17, 2024 1 $ 21.26 $ 22.85 >$ 30 pershare 424,000 202,450 1 year 0.60 years 0.46 years 2 $ 14.96 $ 16.31 $ 30 to$ 40 pershare 424,000 202,450 2 years 2.00 years 1.86 years 3 $ 9.93 $ 11.03 $ 40 to$ 50 pershare 424,000 202,450 3 years 2.71 years 2.60 years
Summary of Fair Value Assumption Utilized in Monte Carlo Valuation Model	The following table summarizes the fair value assumption utilized in the Monte Carlo valuation model to calculate fair value: Grant Date Volatility Risk Free Interest Rate Dividend Yield September 16, 2024 29.5 % 3.38 % 1.70 % September 17, 2024 29.5 % 3.41 % 1.65 %
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary Of Restricted Stock Unit Activity	Restricted stock unit activity for the year ended December 27, 2024, was as follows: Number of Weighted Average Nonvested balance as of December 29, 2023 1,204,782 $ 19.82 Granted 2,875,168 18.92 Vested ( 582,268 ) 19.18 Forfeited ( 45,368 ) 21.57 Nonvested balance as of December 27, 2024 3,452,314 $ 19.16

Segment Information and Geogr_2

Segment Information and Geographical Data (Tables)	12 Months Ended
	Dec. 27, 2024
Segment Reporting [Abstract]
Segment Information and Geographical Data	The tables below set forth information about the Company’s operating segments for the years ended December 27, 2024, December 29, 2023 and December 30, 2022 along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Global S&BT: Revenue before reimbursements* $ 168,274 $ 169,521 $ 167,950 Cost of sales 89,276 89,646 86,575 Gross margin 78,998 79,875 81,375 Selling, general and administrative costs 27,416 25,509 20,056 Contribution margin 51,582 54,366 61,319 Oracle Solutions: Revenue before reimbursements* $ 82,472 $ 75,828 $ 75,068 Cost of sales 55,855 51,840 53,589 Gross margin 26,617 23,988 21,479 Selling, general and administrative costs 7,507 5,928 6,144 Contribution margin 19,110 18,060 15,335 SAP Solutions: Revenue before reimbursements* $ 56,282 $ 45,924 $ 46,671 Cost of sales 27,757 27,179 27,716 Gross margin $ 28,525 $ 18,745 $ 18,955 Selling, general and administrative costs 9,782 6,820 6,128 Contribution margin 18,743 11,925 12,827 Total Company: Total segment contribution margin $ 89,435 $ 84,351 $ 89,481 Items not allocated to segment level: Corporate general and administrative expenses** 20,787 19,766 21,180 Non-cash stock based compensation expense 11,782 10,724 10,267 Stock price award program compensation expense 5,745 — — Acquisition-related compensation expense 390 — — Acquisition-related non-cash stock based compensation expense 1,997 — — Acquisition-related costs 125 — — Depreciation and amortization 3,919 3,421 3,437 Restructuring and asset impairment (settlement) charge — — ( 651 ) Legal settlement and related costs 102 1,178 — Interest expense, net 1,594 3,235 144 Income from operations before taxes $ 42,994 $ 46,027 $ 55,104 *Revenue before reimbursable expenses, excludes reimbursable expenses which are project travel-related expenses passed through to clients with no associated operating margin. **Corporate general and administrative expenses primarily include costs related to business support functions including accounting and finance, human resources, legal, information technology and office administration. Corporate general and administrative expenses exclude one-time, non-recurring expenses and benefits.
Geographic Revenue before Reimbursement	The tables below set forth information on the Company's geographical data. Total revenue, which is primarily based on the country of the contracting entity, was attributed to the following geographical areas (in thousands): Year Ended December 27, December 29, December 30, 2024 2023 2022 Revenue: United States $ 259,443 $ 251,012 $ 253,935 Europe (U.K., Germany, France and Switzerland) 35,287 28,648 23,866 Other (Australia, Canada, India and Uruguay) 19,125 16,930 15,941 Total Revenue $ 313,855 $ 296,590 $ 293,742
Long-Lived Assets Attributable To Geographic Area	Long-lived assets are attributed to geographic areas as follows (in thousands): December 27, December 29, 2024 2023 Long-lived assets: North America $ 100,676 $ 91,065 Europe (U.K., Germany and Netherlands) 14,247 14,481 Other (Australia, Canada, India and Uruguay) 608 444 Total long-lived assets $ 115,531 $ 105,990

Quarterly Financial Informati_2

Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 27, 2024
Quarterly Financial Information Disclosure [Abstract]
Unaudited Supplemental Quarterly Financial Information	The following tables present unaudited supplemental quarterly financial information for the years ended December 27, 2024 and December 29, 2023 (in thousands, except per share data): Quarter Ended March 29, 2024 June 28, 2024 September 27, 2024 December 27, 2024 Total revenue $ 77,187 $ 77,656 $ 79,777 $ 79,235 Operating income $ 11,525 $ 12,516 $ 12,800 $ 7,747 Income from continuing operations before income taxes $ 11,053 $ 12,004 $ 12,432 $ 7,505 Net income $ 8,731 $ 8,748 $ 8,587 $ 3,564 Basic net income per common share $ 0.32 $ 0.32 $ 0.31 $ 0.13 Diluted net income per common share $ 0.32 $ 0.31 $ 0.31 $ 0.12 Quarter Ended March 31, 2023 June 30, 2023 September 29, 2023 December 29, 2023 Total revenue $ 71,229 $ 77,102 $ 75,856 $ 72,403 Operating income $ 11,252 $ 12,790 $ 13,743 $ 11,477 Income from continuing operations before income taxes $ 10,393 $ 11,869 $ 12,929 $ 10,836 Net income $ 8,161 $ 8,720 $ 9,420 $ 7,850 Basic net income per common share $ 0.30 $ 0.32 $ 0.35 $ 0.29 Diluted net income per common share $ 0.30 $ 0.32 $ 0.34 $ 0.28

Basis of Presentation and Gen_4

Basis of Presentation and General Information (Narrative) (Details) $ / shares in Units, shares in Thousands			1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 21, 2025 $ / shares	Sep. 23, 2024 USD ($)	Dec. 31, 2012 $ / shares	Dec. 27, 2024 USD ($) $ / shares	Dec. 27, 2025 $ / shares	Dec. 27, 2024 USD ($) BenchmarkingAndPerformanceStudies Customer Segment shares	Dec. 29, 2023 USD ($) Customer Segment shares	Dec. 30, 2022 USD ($) Customer $ / shares	Dec. 31, 2022 USD ($)
Basis Of Presentation And General Information [Line Items]
Dividend declared | $ / shares			$ 0.1					$ 0.44
Dividends payable nature						During 2024, the Company declared four quarterly dividend payments of $0.11 per share each, the fourth of which was paid in January 2025.
Period of intangible assets amortized				5 years		5 years
Goodwill				$ 89,782,000		$ 89,782,000	$ 84,242,000
Amortization expense						148,000		$ 154,000
Revenue recognized as a result of change in contract liability						11,400,000	12,700,000
Contract liabilities				11,118,000		11,118,000	12,087,000		$ 13,300,000
Deferred commissions				1,800,000		1,800,000	1,500,000
Commissions expense						$ 1,100,000	$ 1,100,000
Antidilutive common share equivalents | shares						2	2
Number of operating segments | Segment						3
Number of benchmarking and performance studies with major organizations | BenchmarkingAndPerformanceStudies						27,500
Restricted cash balances				0		$ 0
Estimated future amortization expense 2025				600,000		600,000
Estimated future amortization expense 2026				500,000		500,000
Estimated future amortization expense 2027				400,000		400,000
Estimated future amortization expense 2028				400,000		400,000
Estimated future amortization expense 2029				$ 300,000		300,000
O2024 Q1 Dividends [Member]
Basis Of Presentation And General Information [Line Items]
Dividend declared | $ / shares				$ 0.11
O2024 Q2 Dividends [Member]
Basis Of Presentation And General Information [Line Items]
Dividend declared | $ / shares				0.11
O2024 Q3 Dividends [Member]
Basis Of Presentation And General Information [Line Items]
Dividend declared | $ / shares				0.11
O2024 Q4 Dividends [Member]
Basis Of Presentation And General Information [Line Items]
Dividend declared | $ / shares				$ 0.11
Leewayhertz Technologies Private Limited [Member]
Basis Of Presentation And General Information [Line Items]
Percentage of equity acquired		100%
Purchase consideration		$ 7,806,000
Goodwill		5,876,000
Intangible assets		$ 2,500,000		$ 2,500,000		2,500,000
Intangible assets, remaining weighted average useful life		4 years 7 months 6 days
Transactions costs related to the acquisition				125,000		125,000
Amortization expense						148,000
Forecast [Member]
Basis Of Presentation And General Information [Line Items]
Dividend declared | $ / shares	$ 0.48				$ 0.44
Annual dividend approved percentage	9%
Global S&BT [Member]
Basis Of Presentation And General Information [Line Items]
Goodwill				$ 63,090,000		$ 63,090,000	$ 57,550,000
Number of customers accounted for six percent of revenue | Customer						1
Number of customers accounted for seven percent of revenue | Customer							1	1
Number of operating segments | Segment							3
Dow Jones Industrials [Member]
Basis Of Presentation And General Information [Line Items]
Percentage of insights from benchmarking						97%
Fortune 100 [Member]
Basis Of Presentation And General Information [Line Items]
Percentage of insights from benchmarking						90%
DAX 40 [Member]
Basis Of Presentation And General Information [Line Items]
Percentage of insights from benchmarking						70%
FTSE 100 [Member]
Basis Of Presentation And General Information [Line Items]
Percentage of insights from benchmarking						51%
Minimum [Member]
Basis Of Presentation And General Information [Line Items]
Useful life of property and equipment				3 years		3 years
Business relationship agreement period						6 months
Maximum [Member]
Basis Of Presentation And General Information [Line Items]
Useful life of property and equipment				10 years		10 years
Business relationship agreement period						12 months
Customer contract period						12 months

Basis of Presentation and Gen_5

Basis of Presentation and General Information (Summary of Fair Value of the Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	Sep. 23, 2024	Dec. 27, 2024	Dec. 29, 2023
Business Acquisition [Line Items]
Goodwill		$ 89,782	$ 84,242
Leewayhertz Technologies Private Limited [Member]
Business Acquisition [Line Items]
Cash	$ 1,020
Current assets	2,081
Intangible assets	2,500	$ 2,500
Current liabilities	(2,587)
Other liability	(432)
Deferred tax liability	(652)
Net assets acquired	1,930
Consideration	7,806
Goodwill	$ 5,876

Basis of Presentation and Gen_6

Basis of Presentation and General Information (Summary of Carrying Amount of Goodwill) (Details) $ in Thousands	12 Months Ended
	Dec. 27, 2024 USD ($)
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 84,242
Additions/Adjustments	5,876
Foreign Currency Translation	(336)
Goodwill, Ending Balance	89,782
Global S&BT [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	57,550
Additions/Adjustments	5,876
Foreign Currency Translation	(336)
Goodwill, Ending Balance	63,090
Oracle Solutions [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	16,699
Goodwill, Ending Balance	16,699
SAP Solutions [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	9,993
Goodwill, Ending Balance	$ 9,993

Basis of Presentation and Gen_7

Basis of Presentation and General Information (Summary of Other Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 27, 2024	Sep. 23, 2024
Acquired Finite-Lived Intangible Assets [Line Items]
Useful Life (in years)	5 years
LeewayHertz Technologies Private Limited
Acquired Finite-Lived Intangible Assets [Line Items]
Total	$ 2,500	$ 2,500
LeewayHertz Technologies Private Limited | Customer Relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Total	$ 2,200
Useful Life (in years)	5 years
LeewayHertz Technologies Private Limited | Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Total	$ 200
Useful Life (in years)	2 years
LeewayHertz Technologies Private Limited | Non-Compete
Acquired Finite-Lived Intangible Assets [Line Items]
Total	$ 100
Useful Life (in years)	2 years

Basis of Presentation and Gen_8

Basis of Presentation and General Information (Summary of Disaggregation of Total Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Disaggregation Of Revenue [Line Items]
Segment revenue	$ 79,235	$ 79,777	$ 77,656	$ 77,187	$ 72,403	$ 75,856	$ 77,102	$ 71,229	$ 313,855	$ 296,590	$ 293,742
Global S&BT [Member]
Disaggregation Of Revenue [Line Items]
Segment revenue									171,096	171,927	169,660
Oracle Solutions [Member]
Disaggregation Of Revenue [Line Items]
Segment revenue									85,707	77,772	76,320
SAP Solutions [Member]
Disaggregation Of Revenue [Line Items]
Segment revenue									57,052	46,891	47,762
Consulting and Software Support and Maintenance [Member] | Oracle Solutions [Member]
Disaggregation Of Revenue [Line Items]
Segment revenue									85,707	77,772	76,320
Consulting and Software Support and Maintenance [Member] | SAP Solutions [Member]
Disaggregation Of Revenue [Line Items]
Segment revenue									41,912	41,324	40,729
Software License Sales [Member] | SAP Solutions [Member]
Disaggregation Of Revenue [Line Items]
Segment revenue									15,140	5,567	7,033
North America [Member] | Consulting [Member] | Global S&BT [Member]
Disaggregation Of Revenue [Line Items]
Segment revenue									139,022	144,960	143,956
International [Member] | Consulting [Member] | Global S&BT [Member]
Disaggregation Of Revenue [Line Items]
Segment revenue									$ 32,074	$ 26,967	$ 25,704

Basis of Presentation and Gen_9

Basis of Presentation and General Information (Reconciliation of Basic and Diluted Weighted Average Shares) (Details) - shares	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basic weighted average common shares outstanding	27,560,080	27,170,039	31,399,813
Unvested restricted stock units and common stock subject to vesting requirements issued to employees and non-employees	530,911	466,574	555,483
Common stock issuable upon the exercise of stock options and SARs			6,445
Dilutive weighted average common shares outstanding	28,090,991	27,636,613	31,961,741

Accounts Receivable and Contr_3

Accounts Receivable and Contract Assets, Net (Details) - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023	Dec. 31, 2022
Receivables, Net, Current [Abstract]
Accounts receivable	$ 35,926	$ 35,640	$ 28,900
Contract assets (unbilled revenue)	23,530	17,545	$ 20,300
Allowance for doubtful accounts	(2,377)	(1,072)
Accounts receivable and contract assets, net	$ 57,079	$ 52,113

Accounts Receivable and Contr_4

Accounts Receivable and Contract Assets, Net (Narrative) (Details) - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 35,926	$ 35,640	$ 28,900
Contract assets	23,530	17,545	$ 20,300
Software License [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unbilled accounts receivable	$ 7,800	$ 3,900

Property and Equipment, Net (Sc

Property and Equipment, Net (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 39,741	$ 35,808
Less accumulated depreciation	(19,398)	(15,764)
Property, Plant and Equipment, Net, Total	20,343	20,044
Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	2,437	2,346
Software [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	37,278	33,444
Furniture And Fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 26	$ 18

Property and Equipment, Net (Na

Property and Equipment, Net (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 3,770	$ 3,421	$ 3,283

Accrued Expenses and Other Li_3

Accrued Expenses and Other Liabilities (Details) - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023
Accrued Liabilities And Other Liabilities Current [Abstract]
Accrued compensation and benefits	$ 10,593	$ 9,162
Accrued bonuses	9,284	8,246
Dividend payable	3,024	2,997
Accrued sales, use, franchise and VAT tax	2,632	2,862
Non-cash stock compensation accrual	974	408
Acquisition-related liabilities	1,788
Other accrued expenses	2,494	3,126
Total accrued expenses and other liabilities	$ 30,789	$ 26,801

Restructuring and Asset Impai_2

Restructuring and Asset Impairment Charge and Settlements (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2022	Dec. 27, 2024	Dec. 29, 2023
Restructuring Cost And Reserve [Line Items]
Settlement of restructuring charge and asset impairments	$ 651
Restructuring liability remaining		$ 100	$ 200

Lease Commitments (Narrative) (

Lease Commitments (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Lessee Lease Description [Line Items]
Weighted average remaining lease term	3 years 7 months 6 days
Weighted average discount rate	6%
Operating lease expense recognized	$ 0.1	$ 0.1
Operating lease payments	1.4
Lease expense	$ 1.2	$ 1.1	$ 1.2
Lessee, operating lease not yet commenced description	As of December 27, 2024, the Company does not have any additional operating leases that have not yet commenced that create significant rights and obligations for the Company.
Minimum [Member]
Lessee Lease Description [Line Items]
Operating leases terms	1 year
Maximum [Member]
Lessee Lease Description [Line Items]
Operating leases terms	5 years

Lease Commitments (Future Minim

Lease Commitments (Future Minimum Lease Commitments Under Non-Cancelable Operating Leases) (Details) $ in Thousands	Dec. 27, 2024 USD ($)
Leases [Abstract]
2025	$ 1,067
2026	869
2027	785
2028	457
2029	192
Total lease payments	3,370
Less imputed interest	(626)
Total	$ 2,744

Credit Facility (Narrative) (De

Credit Facility (Narrative) (Details) - USD ($)		12 Months Ended
	Nov. 07, 2022	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Line of Credit Facility [Line Items]
Incremental debt issuance costs		$ 56,000	$ 14,000	$ 381,000
Revolving line of credit facility [Member]
Line of Credit Facility [Line Items]
Borrowing capacity under credit facility	$ 100,000,000
Maturity date	Nov. 07, 2027
Additional borrowing capacity	$ 55,000,000
Commitment fees percentage		0.125%
Frequency of interest payments		Interest payments are made on a monthly basis
Incremental debt issuance costs		$ 56,000	14,000
Remaining debt issuance cost to be amortized		300,000
Debt balance		13,000,000	33,000,000
Amount drawn on loan		$ 300,000	$ 300,000
Revolving line of credit facility [Member] | Base Rate [Member]
Line of Credit Facility [Line Items]
Margin percentage base rate		0.75%
Revolving line of credit facility [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Line of Credit Facility [Line Items]
Margin percentage base rate		1.50%
Interest rate on outstanding debt		6%

Income Taxes (Components of Inc

Income Taxes (Components of Income (Loss) Before Income Taxes from Continuing Operations) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Income Tax Disclosure [Abstract]
Domestic									$ 35,954	$ 40,259	$ 48,020
Foreign									7,040	5,768	7,084
Income from before income tax expense	$ 7,505	$ 12,432	$ 12,004	$ 11,053	$ 10,836	$ 12,929	$ 11,869	$ 10,393	$ 42,994	$ 46,027	$ 55,104

Income Taxes (Components of I_2

Income Taxes (Components of Income Tax Expense from Continuing Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Current tax expense
Federal	$ 9,003	$ 6,823	$ 9,782
State	2,412	2,214	3,416
Foreign	2,295	1,474	1,584
Current Income Tax Expense (Benefit), Total	13,710	10,511	14,782
Deferred tax expense (benefit)
Federal	250	985	49
State	(53)	470	(99)
Foreign	(543)	(90)	(430)
Deferred Income Tax Expense (Benefit)	(346)	1,365	(480)
Income tax expense from continuing operations	$ 13,364	$ 11,876	$ 14,302

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of The Federal Statutory Tax Rate With The Effective Tax Rate from Continuing Operations) (Details)	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Income Tax Disclosure [Abstract]
U.S. statutory income tax expense rate	21%	21%	21%
State income taxes, net of federal income tax expense	4.30%	4.60%	4.80%
Valuation reduction	(0.40%)		(0.30%)
Meals and entertainment	0.20%	0.20%
Foreign rate differential	0.70%	0.30%	0.10%
Share based compensation	4.10%	(1.10%)	(1.00%)
Foreign exchange loss	(0.10%)	0.20%	(0.20%)
Other, net	1.30%	0.60%	1.60%
Effective tax rate	31.10%	25.80%	26%

Income Taxes (Components of The

Income Taxes (Components of The Net Deferred Income Tax Asset (Liability)) (Details) - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023
Deferred income tax assets:
Allowance for doubtful accounts	$ 1,374	$ 281
Net operating loss and tax credits carryforward	2,530	2,940
Accrued expenses and other liabilities	3,913	4,497
Deferred Tax Assets, Total	7,817	7,718
Valuation allowance	(1,273)	(1,461)
Deferred tax assets, net	6,544	6,257
Deferred income tax liabilities:
Depreciation	(2,826)	(3,381)
Tax over book amortization on goodwill and intangibles	(11,970)	(10,834)
Other items	(212)	(160)
Deferred tax liabilities, net	(15,008)	(14,375)
Net deferred income tax liability	$ (8,464)	$ (8,118)

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Income Tax Disclosure [Line Items]
U.S. operating loss carryforwards	$ 900
Foreign net operating loss carryforwards	7,300
Valuation allowance	1,273	$ 1,461
Undistributed earnings in foreign subsidiaries	12,400
Accrued income tax-related interest and penalties	50	50	$ 192
ASC 740-10 tax liabilities, current	$ 220	$ 220	$ 450

Income Taxes (Detail and Activi

Income Taxes (Detail and Activity of The ASC 740-10 Liability) (Details) $ in Thousands	12 Months Ended
	Dec. 29, 2023 USD ($)
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Beginning Balance	$ 450
Additions based on tax positions	4
Reduction for prior year tax deductions	(234)
Unrecognized Tax Benefits, Ending balance	$ 220

Stock Based Compensation (Sched

Stock Based Compensation (Schedule of Share Based Compensation Included in Net Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share based compensation	$ 19,524	$ 10,724	$ 10,267
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share based compensation	$ 19,524	10,714	10,252
Common Stock Subject to Vesting Requirements [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share based compensation		$ 10	$ 15

Stock Based Compensation (Narra

Stock Based Compensation (Narrative) (Details)			12 Months Ended
	Sep. 17, 2024 $ / shares	Sep. 16, 2024 $ / shares shares	Dec. 27, 2024 USD ($) TradingDay $ / shares shares	Dec. 29, 2023 USD ($) $ / shares shares	Dec. 30, 2022 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future issuance | shares			200,000
Income tax benefit | $			$ (13,364,000)	$ (11,876,000)	$ (14,302,000)
Share based compensation | $			$ 11,782,000	$ 10,724,000	10,267,000
Percentage of annual reduction in performance awards			50%
First Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price	$ 30	$ 30
Grant Date Fair Value	22.85	21.26
Second Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Date Fair Value	16.31	14.96
Third Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Date Fair Value	11.03	9.93
Minimum [Member] | Second Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price	30	30
Minimum [Member] | Third Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price	40	40
Maximum [Member] | Second Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price	40	40
Maximum [Member] | Third Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price	$ 50	$ 50
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares outstanding | shares			3,452,314	1,204,782
Nonvested weighted average grant-date fair value			$ 19.16	$ 19.82
Restricted stock units, vesting schedules options one			4 years
Percentage of vesting on restricted stock, option one, Second anniversary			50%
Percentage of vesting on restricted stock, option one, Third anniversary			25%
Percentage of vesting on restricted stock, option one, Fourth anniversary			25%
Restricted stock units, vesting schedules options two			4 years
Percentage of vesting on restricted stock, option two, First anniversary			25%
Percentage of vesting on restricted stock, option two, Second anniversary			25%
Percentage of vesting on restricted stock, option two, Third anniversary			25%
Percentage of vesting on restricted stock, option two, Fourth anniversary			25%
Restricted stock units, vesting schedules options three			3 years
Percentage of vesting on restricted stock, option three, First anniversary			33%
Percentage of vesting on restricted stock, option three, Second anniversary			33%
Percentage of vesting on restricted stock, option three, Third anniversary			33%
Restricted stock units, vesting schedules options four			1 year
Percentage of vesting on restricted stock, option four, First anniversary			100%
Share based compensation | $			$ 19,500,000	$ 10,700,000	$ 10,300,000
Compensation expense related to unvested restricted stock unit based awards | $			$ 47,200
Weighted average period, Restricted stock units			2 years
Shares granted | shares			2,875,168
Grant Date Fair Value			$ 18.92
Restricted Stock Units (RSUs) [Member] | Employment Agreement [Member] | LeewayHertz Technologies Private Limited
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period		4 years
Share based compensation | $			$ 2,000,000
Shares granted | shares		439,453
Grant Date Fair Value		$ 25.86
Common Stock Subject to Vesting Requirements [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vesting period			4 years
Shares outstanding | shares				0	1,318
Nonvested weighted average grant-date fair value					$ 16.17
Share based compensation | $				$ 10,000	$ 15,000
Performance Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation | $			$ 5,700,000
Compensation expense related to unvested restricted stock unit based awards | $			$ 24,000,000
Weighted average period, Restricted stock units			1 year 7 months 6 days
Number of consecutive trading days | TradingDay			20
Performance Based Restricted Stock Units [Member] | First Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price			$ 30
Performance Based Restricted Stock Units [Member] | Second Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price			40
Performance Based Restricted Stock Units [Member] | Third Tranche [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price			$ 50
Performance Based Restricted Stock Units [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted | shares			786,885
Performance Based Restricted Stock Units [Member] | Chief Operating Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted | shares			413,115
Performance Based Restricted Stock Units [Member] | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted | shares			72,000
Performance Based Restricted Stock Units [Member] | Other Company Leaders [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted | shares			607,350

Stock Based Compensation (Summa

Stock Based Compensation (Summary of Restricted Stock Unit Activity) (Details) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Dec. 27, 2024 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, Option Shares, Beginning Balance | shares	1,204,782
Number of Shares, Granted | shares	2,875,168
Number of Shares, Vested | shares	(582,268)
Number of Shares, Forfeited | shares	(45,368)
Outstanding, Option Shares, Ending Balance | shares	3,452,314
Weighted Average Grant-Date Fair Value, Nonvested balance | $ / shares	$ 19.82
Weighted average grant-date fair value | $ / shares	18.92
Weighted Average Grant-Date Fair Value, Vested | $ / shares	19.18
Weighted Average Grant-Date Fair Value, Forfeited | $ / shares	21.57
Weighted Average Grant-Date Fair Value, Nonvested balance | $ / shares	$ 19.16

Stock Based Compensation (Sum_2

Stock Based Compensation (Summary of Stock Price Award Program Awards) (Details) - $ / shares	Sep. 17, 2024	Sep. 16, 2024
First Tranche [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant Date Fair Value	$ 22.85	$ 21.26
Share Price Vesting Conditions	$ 30	$ 30
Underlying Share	202,450	424,000
Contractual Service Period	1 year	1 year
Derived Service Period	5 months 15 days	7 months 6 days
Second Tranche [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant Date Fair Value	$ 16.31	$ 14.96
Underlying Share	202,450	424,000
Contractual Service Period	2 years	2 years
Derived Service Period	1 year 10 months 9 days	2 years
Second Tranche [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share Price Vesting Conditions	$ 30	$ 30
Second Tranche [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share Price Vesting Conditions	40	40
Third Tranche [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant Date Fair Value	$ 11.03	$ 9.93
Underlying Share	202,450	424,000
Contractual Service Period	3 years	3 years
Derived Service Period	2 years 7 months 6 days	2 years 8 months 15 days
Third Tranche [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share Price Vesting Conditions	$ 40	$ 40
Third Tranche [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share Price Vesting Conditions	$ 50	$ 50

Stock Based Compensation (Sum_3

Stock Based Compensation (Summary of Fair Value Assumption Utilized in Monte Carlo Valuation Model) (Details) - Restricted Stock Units (RSUs) [Member]	Sep. 17, 2024	Sep. 16, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Volatility	29.50%	29.50%
Risk Free Interest Rate	3.41%	3.38%
Dividend Yield	1.65%	1.70%

Shareholders' Equity (Narrative

Shareholders' Equity (Narrative) (Details)

1 Months Ended

2 Months Ended

3 Months Ended

12 Months Ended

Mar. 21, 2025 $ / shares

Jan. 03, 2025

Oct. 04, 2024

Jul. 05, 2024

Apr. 05, 2024

Jan. 05, 2024

Oct. 06, 2023

Jul. 07, 2023

Apr. 07, 2023

Jan. 06, 2023

Oct. 06, 2022

Jul. 30, 2022 USD ($)

Jul. 08, 2022

Apr. 08, 2022

Oct. 31, 2024 USD ($)

Nov. 30, 2022 USD ($)

Dec. 31, 2012 $ / shares

Feb. 28, 2025 USD ($) $ / shares shares

Dec. 27, 2024 USD ($) $ / shares shares

Dec. 27, 2025 $ / shares

Dec. 27, 2024 USD ($) $ / shares shares

Dec. 29, 2023 USD ($) $ / shares shares

Dec. 30, 2022 USD ($) $ / shares shares

Jul. 30, 2002 USD ($)

Equity, Class of Treasury Stock [Line Items]

Number of shares available for future issuance under the plans | shares

200,000

200,000

Stock repurchase authorized

$ 5,000,000

Additional stock repurchase authorized

$ 307,200,000

$ 20,000,000

$ 120,000,000

Amount available under repurchase plan

$ 27,500,000

$ 27,500,000

Cumulative purchases

$ 279,700,000

279,700,000

Total cost

6,422,000

$ 734,000

$ 116,572,000

Cost of shares withheld and not issued

4,070,000

3,782,000

$ 3,225,000

Cumulative cash used for repurchase of stock

10,500,000

4,500,000

Dividend declared | $ / shares

$ 0.1

$ 0.44

Dividend payment

$ 12,139,000

$ 11,971,000

$ 13,434,000

O2022 Q1 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend payment date

Apr. 08, 2022

O2022 Q2 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend payment date

Jul. 08, 2022

O2022 Q3 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend payment date

Oct. 06, 2022

O2022 Q4 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend payment date

Jan. 06, 2023

O2023 Q1 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend payment date

Apr. 07, 2023

O2023 Q2 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend payment date

Jul. 07, 2023

O2023 Q3 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend payment date

Oct. 06, 2023

O2023 Q4 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend payment date

Jan. 05, 2024

O2024 Q1 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend declared | $ / shares

$ 0.11

Dividend payment date

Apr. 05, 2024

O2024 Q2 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend declared | $ / shares

0.11

Dividend payment date

Jul. 05, 2024

O2024 Q3 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend declared | $ / shares

0.11

Dividend payment date

Oct. 04, 2024

O2024 Q4 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend declared | $ / shares

$ 0.11

Dividend payment date

Jan. 03, 2025

Director [Member]

Equity, Class of Treasury Stock [Line Items]

Purchase price per share | $ / shares

$ 24.34

Total cost

$ 1,100,000

Forecast [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend declared | $ / shares

$ 0.48

$ 0.44

Dividend payable, year

2025

Annual dividend approved percentage

9%

Forecast [Member] | O2025 Q1 Dividends [Member]

Equity, Class of Treasury Stock [Line Items]

Dividend declared | $ / shares

$ 0.12

Dividends payable, date of record

Mar. 21, 2025

Dividend payment date

Apr. 04, 2025

Forecast [Member] | Director [Member]

Equity, Class of Treasury Stock [Line Items]

Annual dividend approved percentage

9%

Share Repurchase Plan [Member]

Equity, Class of Treasury Stock [Line Items]

Repurchase of common stock | shares

226,000

37,000

Purchase price per share | $ / shares

$ 28.47

$ 18.96

Total cost

$ 6,400,000

$ 700,000

Share Purchase Plan [member]

Equity, Class of Treasury Stock [Line Items]

Tender Offer

4,900,000

Credit facility and cash on hand

$ 60,000,000

Purchase price per share | $ / shares

$ 23.72

Common stock issued and outstanding

0.15

Total cost

$ 116,000,000

Cumulative [Member]

Equity, Class of Treasury Stock [Line Items]

Repurchase of common stock | shares

33,500,000

33,200,000

Purchase price per share | $ / shares

$ 8.36

$ 8.22

Tax Withholding [Member]

Equity, Class of Treasury Stock [Line Items]

Shares withheld and not issued | shares

174,000

174,000

Cost of shares withheld and not issued

$ 4,100,000

$ 3,800,000

Subsequent Event [Member]

Equity, Class of Treasury Stock [Line Items]

Amount available under repurchase plan

$ 26,000,000

Subsequent Event [Member] | Chief Financial Officer and Members of Board of Directors [Member]

Equity, Class of Treasury Stock [Line Items]

Repurchase of common stock | shares

50,000

Purchase price per share | $ / shares

$ 30.78

Total cost

$ 1,600,000

Stock Option [Member]

Equity, Class of Treasury Stock [Line Items]

Percentage of eligible compensation allowed, per grant purchase

10%

Interval between employee stock purchases

6 months

Employee purchase price as percentage of trading value

95%

Aggregate fair market value of shares purchased by an employee

$ 25,000

Employee stock purchase plan, expiration date

Jul. 01, 2028

Total number of shares available for purchase under the plans | shares

159,932

159,932

Shares issued under ESPP | shares

41,788

43,668

40,622

Proceeds from ESPP

$ 1,000,000

$ 900,000

$ 800,000

Additional shares authorized | shares

250,000

401(k) Plan (Narrative) (Detail

401(k) Plan (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Retirement Benefits [Abstract]
Percentage of pre-tax annual compensation contributed to the plan	15%
Percentage of matching contributions of employee	40%
Percentage of matching contributions of employee's gross salary	6%
Company's matching contributions	$ 0.7	$ 0.8	$ 0.9

Transactions with Related Par_2

Transactions with Related Parties (Narrative) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	2 Months Ended	12 Months Ended
	Feb. 28, 2025	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Related Party Transaction [Line Items]
Total cost		$ 6,422	$ 734	$ 116,572
Director [Member]
Related Party Transaction [Line Items]
Repurchase of common stock		43	37
Total cost		$ 1,100	$ 700
Purchase price per share		$ 24.34	$ 18.96
Chief Financial Officer and Members of Board of Directors [Member] | Subsequent Event [Member]
Related Party Transaction [Line Items]
Repurchase of common stock	50
Total cost	$ 1,600
Purchase price per share	$ 30.78

Litigation (Narrative) (Details

Litigation (Narrative) (Details)	Feb. 17, 2024 USD ($)
Loss Contingencies [Line Items]
Payments for settlement	$ 985,000

Segment Information and Geogr_3

Segment Information and Geographical Data (Narrative) (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 27, 2024 USD ($)	Sep. 27, 2024 USD ($)	Jun. 28, 2024 USD ($)	Mar. 29, 2024 USD ($)	Dec. 29, 2023 USD ($)	Sep. 29, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 27, 2024 USD ($) Segment	Dec. 29, 2023 USD ($) Segment	Dec. 30, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | Segment									3
Number of reportable segments | Segment									3
Revenue	$ 79,235	$ 79,777	$ 77,656	$ 77,187	$ 72,403	$ 75,856	$ 77,102	$ 71,229	$ 313,855	$ 296,590	$ 293,742
Long-lived assets	115,531				105,990				115,531	105,990
Goodwill	89,782				84,242				89,782	84,242
Goodwill included in foreign assets	14,000				14,300				$ 14,000	14,300
Customer One [Member] | Customer One [Member] | Revenue [Member]
Segment Reporting Information [Line Items]
Percentage of total revenue									10%
UK
Segment Reporting Information [Line Items]
Revenue									$ 26,600	22,500	19,000
Long-lived assets	13,400				13,500				13,400	13,500
Goodwill	13,100				13,300				13,100	$ 13,300
Global S&BT
Segment Reporting Information [Line Items]
Number of operating segments | Segment										3
Revenue									171,096	$ 171,927	169,660
Goodwill	63,090				57,550				63,090	57,550
Global S&BT | Customer One [Member]
Segment Reporting Information [Line Items]
Revenue									13,800
Global S&BT | UK
Segment Reporting Information [Line Items]
Goodwill	5,900								5,900
Oracle Solutions
Segment Reporting Information [Line Items]
Revenue									85,707	77,772	76,320
Goodwill	16,699				16,699				16,699	16,699
Oracle Solutions | Customer One [Member]
Segment Reporting Information [Line Items]
Revenue									22,000
SAP Solutions
Segment Reporting Information [Line Items]
Revenue									57,052	46,891	$ 47,762
Goodwill	$ 9,993				$ 9,993				9,993	$ 9,993
SAP Solutions | Customer One [Member]
Segment Reporting Information [Line Items]
Revenue									$ 72

Segment Information and Geogr_4

Segment Information and Geographical Data (Segment Information and Geographical Data) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Segment Reporting Information [Line Items]
Total revenue	$ 79,235	$ 79,777	$ 77,656	$ 77,187	$ 72,403	$ 75,856	$ 77,102	$ 71,229	$ 313,855	$ 296,590	$ 293,742
Cost of sales									190,619	180,208	178,166
Selling, general and administrative costs									78,546	65,942	60,979
Contribution margin									89,435	84,351	89,481
Corporate general and administrative expenses									20,787	19,766	21,180
Non-cash stock compensation expense									11,782	10,724	10,267
Stock price award program compensation expense									5,745
Acquisition-related compensation expense									390
Acquisition-related non-cash stock based compensation expense									1,997
Acquisition-related costs									125
Depreciation and amortization									3,919	3,421	3,437
Restructuring and asset impairment (settlement) charge											(651)
Legal settlement and related costs									102	1,178
Interest expense, net									1,594	3,235	144
Income from before income tax expense	$ 7,505	$ 12,432	$ 12,004	$ 11,053	$ 10,836	$ 12,929	$ 11,869	$ 10,393	42,994	46,027	55,104
Revenue Before Reimbursements [Member]
Segment Reporting Information [Line Items]
Total revenue									307,028	291,273	289,688
Global S&BT [Member]
Segment Reporting Information [Line Items]
Total revenue									171,096	171,927	169,660
Cost of sales									89,276	89,646	86,575
Gross Profit, Total									78,998	79,875	81,375
Selling, general and administrative costs									27,416	25,509	20,056
Contribution margin									51,582	54,366	61,319
Global S&BT [Member] | Revenue Before Reimbursements [Member]
Segment Reporting Information [Line Items]
Total revenue									168,274	169,521	167,950
Oracle Solutions [Member]
Segment Reporting Information [Line Items]
Total revenue									85,707	77,772	76,320
Cost of sales									55,855	51,840	53,589
Gross Profit, Total									26,617	23,988	21,479
Selling, general and administrative costs									7,507	5,928	6,144
Contribution margin									19,110	18,060	15,335
Oracle Solutions [Member] | Revenue Before Reimbursements [Member]
Segment Reporting Information [Line Items]
Total revenue									82,472	75,828	75,068
SAP Solutions [Member]
Segment Reporting Information [Line Items]
Total revenue									57,052	46,891	47,762
Cost of sales									27,757	27,179	27,716
Gross Profit, Total									28,525	18,745	18,955
Selling, general and administrative costs									9,782	6,820	6,128
Contribution margin									18,743	11,925	12,827
SAP Solutions [Member] | Revenue Before Reimbursements [Member]
Segment Reporting Information [Line Items]
Total revenue									$ 56,282	$ 45,924	$ 46,671

Segment Information and Geogr_5

Segment Information and Geographical Data (Geographic Revenue before Reimbursements) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 79,235	$ 79,777	$ 77,656	$ 77,187	$ 72,403	$ 75,856	$ 77,102	$ 71,229	$ 313,855	$ 296,590	$ 293,742
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									259,443	251,012	253,935
Europe (U.K., Germany, France and Switzerland)
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									35,287	28,648	23,866
Other (Australia, Canada, India and Uruguay) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									$ 19,125	$ 16,930	$ 15,941

Segment Information and Geogr_6

Segment Information and Geographical Data (Long-Lived Assets Attributable To Geographic Area) (Details) - USD ($) $ in Thousands	Dec. 27, 2024	Dec. 29, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 115,531	$ 105,990
North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	100,676	91,065
Europe (U.K., Germany and Netherlands)
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	14,247	14,481
Other (Australia, Canada, India and Uruguay) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 608	$ 444

Quarterly Financial Informati_3

Quarterly Financial Information (Unaudited Supplemental Quarterly Financial Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Total revenue	$ 79,235	$ 79,777	$ 77,656	$ 77,187	$ 72,403	$ 75,856	$ 77,102	$ 71,229	$ 313,855	$ 296,590	$ 293,742
Operating income	7,747	12,800	12,516	11,525	11,477	13,743	12,790	11,252	44,588	49,262	55,248
Income from continuing operations before income taxes	7,505	12,432	12,004	11,053	10,836	12,929	11,869	10,393	42,994	46,027	55,104
Net income	$ 3,564	$ 8,587	$ 8,748	$ 8,731	$ 7,850	$ 9,420	$ 8,720	$ 8,161	$ 29,630	$ 34,151	$ 40,802
Basic net income per common share	$ 0.13	$ 0.31	$ 0.32	$ 0.32	$ 0.29	$ 0.35	$ 0.32	$ 0.3	$ 1.08	$ 1.26	$ 1.3
Diluted net income per common share	$ 0.12	$ 0.31	$ 0.31	$ 0.32	$ 0.28	$ 0.34	$ 0.32	$ 0.3	$ 1.05	$ 1.24	$ 1.28

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts and Reserves (Details) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 1,072	$ 856	$ 2,702
Charge to Revenue/Expense	1,677	258	965
Write-offs/(Reversals)	(372)	(42)	(2,811)
Balance at End of Year	$ 2,377	$ 1,072	$ 856