Resources Connection (RGP) 10-K 27 Jul 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May. 30, 2015	Jul. 20, 2015	Nov. 28, 2014
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	May 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	recn
Entity Registrant Name	RESOURCES CONNECTION INC
Entity Central Index Key	1,084,765
Current Fiscal Year End Date	--05-30
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 547,873,000
Entity Common Stock, Shares Outstanding		37,390,189

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	May. 30, 2015	May. 31, 2014
Current assets:
Cash and cash equivalents	$ 87,250	$ 80,291
Short-term investments	24,988	33,986
Trade accounts receivable, net of allowance for doubtful accounts of $3,291 and $3,139 as of May 30, 2015 and May 31, 2014, respectively	96,574	90,334
Prepaid expenses and other current assets	4,066	4,876
Income taxes receivable	257
Deferred income taxes	8,571	7,975
Total current assets	221,706	217,462
Goodwill	170,878	175,427
Intangible assets, net	90	1,031
Property and equipment, net	22,001	23,158
Deferred income taxes	335	672
Other assets	1,971	2,328
Total assets	416,981	420,078
Current liabilities:
Accounts payable and accrued expenses	13,310	14,031
Accrued salaries and related obligations	48,637	45,567
Other liabilities	6,999	7,577
Total current liabilities	68,946	67,175
Other long-term liabilities	7,583	7,142
Total liabilities	$ 76,529	$ 74,317
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.01 par value, 5,000 shares authorized; zero shares issued and outstanding
Common stock, $0.01 par value, 70,000 shares authorized; 57,488 and 56,738 shares issued, and 37,273 and 38,158 shares outstanding as of May 30, 2015 and May 31, 2014, respectively	$ 575	$ 567
Additional paid-in capital	374,285	360,445
Accumulated other comprehensive loss	(10,917)	(2,573)
Retained earnings	313,268	298,830
Treasury stock at cost, 20,215 and 18,580 shares at May 30, 2015 and May 31, 2014, respectively	(336,759)	(311,508)
Total stockholders' equity	340,452	345,761
Total liabilities and stockholders' equity	$ 416,981	$ 420,078

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	May. 30, 2015	May. 31, 2014
Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 3,291	$ 3,139
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	70,000,000	70,000,000
Common stock, shares issued	57,488,000	56,738,000
Common stock, shares outstanding	37,273,000	38,158,000
Treasury stock at cost, shares	20,215,000	18,580,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Consolidated Statements Of Operations [Abstract]
Revenue	$ 590,589	$ 567,181	$ 556,334
Direct cost of services, primarily payroll and related taxes for professional services employees	362,227	351,359	342,040
Gross margin	228,362	215,822	214,294
Selling, general and administrative expenses	173,797	172,531	168,318
Amortization of intangible assets	918	1,688	1,694
Depreciation expense	3,389	3,628	4,580
Income from operations	50,258	37,975	39,702
Interest income	(148)	(168)	(175)
Income before provision for income taxes	50,406	38,143	39,877
Provision for income taxes	22,898	18,257	19,373
Net income	$ 27,508	$ 19,886	$ 20,504
Net income per common share:
Basic	$ 0.73	$ 0.51	$ 0.50
Diluted	$ 0.72	$ 0.51	$ 0.50
Weighted average common shares outstanding:
Basic	37,825	39,216	41,108
Diluted	38,248	39,307	41,151
Cash dividends declared per common share	$ 0.32	$ 0.28	$ 0.24

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
COMPREHENSIVE INCOME:
Net income	$ 27,508	$ 19,886	$ 20,504
Foreign currency translation adjustment, net of tax	(8,344)	1,385	(2,068)
Total comprehensive income	$ 19,164	$ 21,271	$ 18,436

Consolidated Statement Of Stock

Consolidated Statement Of Stockholders' Equity - USD ($) $ in Thousands	COMMON STOCK	ADDITIONAL PAID-IN CAPITAL	ACCUMULATED OTHER COMPREHENSIVE LOSS	RETAINED EARNINGS	TREASURY STOCK	Total
Balance at May. 26, 2012	$ 555	$ 335,791	$ (1,890)	$ 280,650	$ (249,238)
Balance (in shares) at May. 26, 2012	55,476,000				13,503,000
Exercise of stock options	$ 2	1,665
Exercise of stock options (in shares)	195,000
Stock-based compensation expense related to share-based awards and employee stock purchases		7,188
Issuance of restricted stock				(815)	$ 815
Issuance of restricted stock (in shares)					35,000
Tax shortfall from employee stock option plans		(762)
Issuance of common stock under Employee Stock Purchase Plan	$ 4	3,908
Issuance of common stock under Employee Stock Purchase Plan (in shares)	411,000
Purchase of shares					$ (34,192)
Purchase of shares (in shares)					2,909,000
Cash dividends declared				(9,790)
Foreign currency translation adjustment, net of tax			(2,068)			$ (2,068)
Net income				20,504		20,504
Balance at May. 25, 2013	$ 561	347,790	(3,958)	290,549	$ (282,615)
Balance (in shares) at May. 25, 2013	56,082,000				16,377,000
Exercise of stock options	$ 3	3,813
Exercise of stock options (in shares)	313,000
Stock-based compensation expense related to share-based awards and employee stock purchases		6,519
Issuance of restricted stock				(694)	$ 694
Issuance of restricted stock (in shares)	5,000				29,000
Cancellation of shares (in shares)	(10,000)				(10,000)
Tax shortfall from employee stock option plans		(1,125)
Issuance of common stock under Employee Stock Purchase Plan	$ 3	3,448
Issuance of common stock under Employee Stock Purchase Plan (in shares)	348,000
Purchase of shares					$ (29,587)
Purchase of shares (in shares)					2,242,000
Cash dividends declared				(10,911)
Foreign currency translation adjustment, net of tax			1,385			1,385
Net income				19,886		19,886
Balance at May. 31, 2014	$ 567	360,445	(2,573)	298,830	$ (311,508)	$ 345,761
Balance (in shares) at May. 31, 2014	56,738,000				18,580,000	38,158,000
Exercise of stock options	$ 4	5,299
Exercise of stock options (in shares)	408,000					408,000
Stock-based compensation expense related to share-based awards and employee stock purchases		5,989
Issuance of restricted stock				(1,026)	$ 1,026
Issuance of restricted stock (in shares)	6,000				44,000
Cancellation of shares (in shares)	(1,000)
Tax shortfall from employee stock option plans		(1,216)
Issuance of common stock under Employee Stock Purchase Plan	$ 4	3,768
Issuance of common stock under Employee Stock Purchase Plan (in shares)	337,000
Purchase of shares					$ (26,277)
Purchase of shares (in shares)					1,679,000
Cash dividends declared				(12,044)
Foreign currency translation adjustment, net of tax			(8,344)			$ (8,344)
Net income				27,508		27,508
Balance at May. 30, 2015	$ 575	$ 374,285	$ (10,917)	$ 313,268	$ (336,759)	$ 340,452
Balance (in shares) at May. 30, 2015	57,488,000				20,215,000	37,273,000

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Cash flows from operating activities:
Net income	$ 27,508	$ 19,886	$ 20,504
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	4,307	5,316	6,274
Stock-based compensation expense	5,989	6,519	7,188
Excess tax benefits from stock-based compensation	(86)	(35)	(18)
Loss on disposal of assets	15	65	116
Bad debt expense	212	300
Deferred income taxes	692	1,828	982
Changes in operating assets and liabilities:
Trade accounts receivable	(10,052)	(5,747)	37
Prepaid expenses and other current assets	547	(225)	548
Income taxes	(2,187)	845	(600)
Other assets	254	110	(64)
Accounts payable and accrued expenses	304	(1,496)	(973)
Accrued salaries and related obligations	4,090	6,097	429
Other liabilities	158	(1,445)	536
Net cash provided by operating activities	31,751	32,018	34,959
Cash flows from investing activities:
Redemption of short-term investments	49,000	73,000	61,000
Purchase of short-term investments	(40,002)	(81,990)	(63,005)
Purchase of property and equipment	(2,364)	(3,725)	(3,147)
Net cash provided by (used in) investing activities	6,634	(12,715)	(5,152)
Cash flows from financing activities:
Proceeds from exercise of stock options	5,303	3,816	1,667
Proceeds from issuance of common stock under Employee Stock Purchase Plan	3,772	3,451	3,912
Purchase of common stock	(26,277)	(29,587)	(34,192)
Cash dividends paid	(11,748)	(10,625)	(9,497)
Excess tax benefits from stock-based compensation	86	35	18
Net cash used in financing activities	(28,864)	(32,910)	(38,092)
Effect of exchange rate changes on cash	(2,562)	(118)	(2,823)
Net increase (decrease) in cash	6,959	(13,725)	(11,108)
Cash and cash equivalents at beginning of period	80,291	94,016	105,124
Cash and cash equivalents at end of period	$ 87,250	$ 80,291	$ 94,016

Description Of The Company And

Description Of The Company And Its Business	12 Months Ended
	May. 30, 2015
Description Of The Company And Its Business [Abstract]
Description Of The Company And Its Business	1. Description of the Company and its Business Resources Connection, Inc. (“Resources Connection”), a Delaware corporation, was incorporated on November 16, 1998. Resources Connection is a multinational professional services firm; its operating entities primarily provide services under the name Resources Global Professionals (“RGP” or the “Company”). The Company is organized around client service teams utilizing experienced professionals and provides consulting and business support services in the areas of accounting ; finance ; governance, risk and compliance; corporate advisory, strategic communications and restructuring ; information management ; human capital ; supply chain management ; healthcare solutions; and legal and regulatory. The Company has offices in the United States (“U.S.”), Asia, Australia, Canada, Europe and Mexico. The Company’s fiscal year consists of 52 or 53 weeks, ending on the Saturday in May closest to May 31. Fiscal years 2015 and 2013 consisted of four 13 week quarters and a total of 52 weeks of activity for the fiscal year. For fiscal years of 53 weeks, such as fiscal 2014, the first three quarters consisted of 13 weeks each and the fourth quarter consisted of 14 weeks.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	12 Months Ended
	May. 30, 2015
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The Consolidated Financial Statements of the Company (“financial statements”) have been prepared in conformity with accounting principles generally accepted in the U.S. (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). The financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Revenue Recognition Revenues are recognized and billed when the Company’s professionals deliver services. Conversion fees are recognized when one of the Company’s professionals accepts an offer of permanent employment from a client. Conversion fees were 0.5 % of revenue for each of the years ended May 30, 2015, May 31, 2014 and May 25, 2013. All costs of compensating the Company’s professionals are the responsibility of the Company and are included in direct cost of services. Client Reimbursements of “Out-of-Pocket” Expenses The Company recognizes all reimbursements receiv ed from clients for “out-of-pocket” expenses as revenue and all such expenses as direct cost of services. Reimbursements received from clients were $10.6 million, $8.9 million and $ 10.1 million for the years ended May 30, 2015, May 31, 2014 and May 25, 2013, respectively. Foreign Currency Translation The financial statements of subsidiaries outside the U.S. are measured using the local currency as the functional currency. Assets and liabilities of these subsidiaries are translated at current exchange rates, income and expense items are translated at average exchange rates prevailing during the period and the related translation adjustments are recorded as a component of comprehensive income or loss within stockholders’ equity. Gains and losses from foreign currency transactions are included in selling, general and administrative expenses in the Consolidated Statements of Operations. Per Share Information The Company presents both basic and diluted earnings per share (“EPS”). Basic EPS is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted EPS is based upon the weighted average number of common and common equivalent shares outstanding during the period, calculated using the treasury stock method for stock options. Under the treasury stock method, exercise proceeds include the amount the employee must pay for exercising stock options, the amount of compensation cost for future services that the Company has not yet recognized and the amount of tax benefits that would be recorded in additional paid-in capital when the award becomes deductible. Common equivalent shares are excluded from the computation in periods in which they have an anti-dilutive effect. Stock options for which the exercise price exceeds the average market price over the period are anti-dilutive and are excluded from the calculation. The following table summarizes the calculation of net income per share for the years ended May 30, 2015, May 31, 2014 and May 25, 2013 (in thousands, except per share amounts): 2015 2014 2013 Net income $ $ $ Basic: Weighted average shares Diluted: Weighted average shares Potentially dilutive shares Total dilutive shares Net income per common share: Basic $ $ $ Dilutive $ $ $ Anti-dilutive shares not included above Cash and Cash Equivalents The Company considers cash on hand, deposits in banks, and short-term investments purchased with an original maturity date of three months or less to be cash and cash equivalents. The carrying amounts reflected in the consolidated balance sheets for cash and cash equivalents approximate the fair values due to the short maturities of these instruments. Short-Term Investments As of May 30 , 201 5 and May 31 , 201 4 , $ 25.0 million and $ 34 .0 million, respectively, of the Company’s investments in debt securities had original contractual maturities of between three months and one year. The Company had no investments with a maturity in excess of one year as of the end of either fiscal year 201 5 or 201 4 . The Company carries debt securities that it has the ability and positive intent to hold to maturity at amortized cost. The fair value of the Company’s financial instruments reflects the amounts that the Company estimates it will receive in connection with the sale of an asset in an orderly transaction between market participants at the measurement date (exit price). The fair value hierarchy prioritizes the use of inputs used in valuation techniques into the following three levels: Level 1 – Quoted prices in active markets for identical assets and liabilities. Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets. Level 3 – Unobservable inputs. The Company’s investments in c ommercial paper and U.S. Government Agency securities are measured using quoted prices in markets that are not active (Level 2). There were no unrealized holding gains or losses as of May 30, 2015 and May 31, 2014. Short-term investments consist of the following (in thousands): As of May 30, 2015 As of May 31, 2014 Cost Fair Value Cost Fair Value Commercial paper $ $ $ $ U.S. Government Agency securities - - $ $ $ $ Allowance for Doubtful Accounts The Company maintains an allowance for doubtful accounts for estimated losses resulting from its clients’ failure to make required payments for services rendered. Management estimates this allowance based upon knowledge of the financial condition of the Company’s clients (which may not include knowledge of all significant events), review of historical receivable and reserve trends and other pertinent information. If the financial condition of the Company’s clients deteriorates or there is an unfavorable trend in aggregate receivable collections, additional allowances may be required. The following table summarizes the activity in our allowance for doubtful accounts (in thousands): Currency Beginning Charged to Rate (Write-offs)/ Ending Balance Operations Changes Recoveries Balance Years Ended: May 25, 2013 $ $ - $ $ $ May 31, 2014 $ $ $ $ $ May 30, 2015 $ $ $ $ $ Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the following estimated useful lives: Building 30 years Furniture 5 to 10 years Leasehold improvements Lesser of useful life of asset or term of lease Computer, equipment and software 3 to 5 years Costs for normal repairs and maintenance are expensed to operations as incurred, while renewals and major refurbishments are capitalized. Assessments of whether there has been a permanent impairment in the value of property and equipment are periodically performed by considering factors such as expected future operating income, trends and prospects, as well as the effects of demand, competition and other economic factors. Management believes no permanent impairment has occurred. Intangible Assets and Goodwill Goodwill and other intangible assets with indefinite lives are not subject to amortization but are tested for impairment annually or whenever events or changes in circumstances indicate that the asset might be impaired. The Company performed its annual goodwill impairment analysis as of May 30 , 201 5 and will continue to test for impairment at least annually. The Company performs its impairment analysis by comparing its market capitalization to its book value throughout the fiscal year. For application of this methodology the Company determined that it operates as a single reporting unit resulting from the combination of its practice offices. No impairment was indicated as of May 30 , 201 5 . Other intangible assets with finite lives are subject to amortization and impairment reviews. No impairment was indicated as of May 30 , 201 5 . See Note 4 — Intangible Assets and Goodwill for a further description of the Company’s intangible assets. Stock-Based Compensation The Company recognizes compensation expense for all share-based payment awards made to employees and directors, including employee stock options and employee stock purchases made via the Company’s Employee Stock Purchase Plan (the “ESPP”), based on estimated f air value at the date of grant . The Company estimates the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods. Stock options vest over four years and restricted stock award vesting is determined on an individual grant basis under the Company’s 20 1 4 Performance Incentive Plan (“2014 Plan”) . The Company determines the estimated value of stock options using the Black-Scholes valuation model. The Company recognizes stock-based compensation expense on a straight-line basis over the service period for options that are expected to vest and records adjustments to compensation expense at the end of the service period if actual forfeitures differ from original estimates. See Note 1 3 — Stock Based Compensation Plans for further information on the 2014 Plan and stock-based compensation. Income Taxes The Company recognizes deferred income taxes for the estimated tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets to the amount expected to be realized when, in management’s opinion, it is more likely than not that some portion of the deferred tax assets will not be realized. The provision for income taxes represents current taxes payable net of the change during the period in deferred tax assets and liabilities. Recent Accounting Pronouncements Business Combinations: Pushdown Accounting. In November 2014, the Financial Accounting Standards Board (“FASB”) issued new guidance which provides an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. If an acquired entity elects the option to apply pushdown accounting in its separate financial statements, it should disclose information that users need to evaluate the effects of pushdown accounting on its financial statements. This guidance was effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available for issuance, the application of this guidance would be a change in accounting principle. The Company will utilize this guidance for any future acquisitions. Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. In August 2014, the FASB issued new guidance regarding management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and to provide related footnote disclosures. The guidance is effective for the Company for fiscal 2017 with early adoption permitted. The Company does not believe adoption of this guidance will have a material impact on its consolidated financial statements. Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. In June 2014, the FASB issued new guidance requiring that a performance target that affects vesting and could be achieved after the requisite service period be treated as a performance condition. The guidance is effective for the Company for fiscal 2017 with early adoption permitted. The Company does not currently have performance based awards and thus does not believe adoption of this guidance will have a material impact on its consolidated financial statements. Revenue from Contracts with Customers. In May 2014, the FASB issued a comprehensive new revenue recognition standard that will supersede most existing revenue recognition guidance and is intended to improve and converge revenue recognition and related financial reporting requirements. The standard will require companies to review contract arrangements with customers and ensure all separate performance obligations are properly recognized in compliance with the new guidance. In July 2015, the FASB delayed the required implementation date for the Company until fiscal 201 9, although the Company has the option to adopt beginning in fiscal 2018 . The standard allows for either “full retrospective” adoption, meaning the standard is applied to all periods presented, or “cumulative effect” adoption, meaning the standard is applied only to the most current period presented in the financial statements. The Company is currently assessing whether the adoption of the guidance will have a material impact on its consolidated financial statements. Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. In April 2014, the FASB issued new guidance regarding the criteria for reporting discontinued operations and enhancing disclosures in this area. Under the guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. In addition, the guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The amendments in the guidance are effective for the Company for fiscal 2015. The adoption of this guidance did not impact the Company’s consolidated financial statements. Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. In July 2013, the FASB issued new guidance which requires an unrecognized tax benefit to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, similar tax loss, or a tax credit carryforward. To the extent the tax benefit is not available at the reporting date under the governing tax law or if the entity does not intend to use the deferred tax asset for such purpose, the unrecognized tax benefit should be presented as a liability and not combined with deferred tax assets. The guidance is effective for annual periods, and interim periods within those years, beginning after December 15, 2013. The amendments are to be applied to all unrecognized tax benefits that exist as of the effective date and may be applied retrospectively to each prior reporting period presented. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements. Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries. In March 2013, the FASB issued new guidance on a parent’s accounting for the cumulative translation adjustment upon derecognition of a subsidiary or group of assets within a foreign entity. This guidance requires that the parent release any related cumulative translation adjustment into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. The guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants and the SEC did not, or are not expected to, have a material effect on the Company’s results of operations or financial position. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Although management believes these estimates and assumptions are adequate, actual results could differ from the estimates and assumptions used.

Property And Equipment

Property And Equipment	12 Months Ended
	May. 30, 2015
Property And Equipment [Abstract]
Property And Equipment	3. Property and Equipment Property and equipment consist of the following (in thousands): As of As of May 30, 2015 May 31, 2014 Building and land $ $ Computers, equipment and software Leasehold improvements Furniture Less accumulated depreciation and amortization $ $

Intangible Assets And Goodwill

Intangible Assets And Goodwill	12 Months Ended
	May. 30, 2015
Intangible Assets And Goodwill [Abstract]
Intangible Assets And Goodwill	4. Intangible Assets and Goodwill The following table presents details of our intangible assets, estimated lives and related accumulated amortization (in thousands): As of May 30, 2015 As of May 31, 2014 Accumulated Accumulated Gross Amortization Net Gross Amortization Net Customer relationships (2 -7 years) $ $ $ - $ $ $ Non-compete agreements (1 -5 years) - Trade name and trademark (5 years) Total $ $ $ $ $ $ The following table summarizes amortization expense for the years ended May 30, 2015, May 31, 2014 and May 25, 2013 (in thousands): For the Years Ended 2015 2014 2013 Amortization expense $ $ $ The Company expects $90,000 of intangible asset amortization expense (based on existing intangible assets) for the year ending May 28, 2016. After fiscal 2016, absent an acquisition, there will be no remaining unamortized balance of intangible assets. These estimates do not incorporate the impact that currency fluctuations may cause when translating the financial results of the Company’s international operations that have amortizable intangible assets into U.S. dollars. The fluctuation in the gross balance of intangible assets primarily reflects the impact of currency fluctuations between fiscal 2015 and 2014 in translating the intangible balances recorded on the Company’s international operations financial statements. The following table summarizes the activity in the Company’s goodwill balance (in thousands): For the Years Ended May 30, May 31, 2015 2014 Goodwill, beginning of year $ $ Impact of foreign currency exchange rate changes Goodwill, end of period $ $

Income Taxes

Income Taxes	12 Months Ended
	May. 30, 2015
Income Taxes [Abstract]
Income Taxes	5. Income Taxes The following table represents the current and deferred income tax provision for federal and state income taxes attributable to operations (in thousands): For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Current Federal $ $ $ State Foreign Deferred Federal State Foreign $ $ $ Income before provision for income taxes is as follows (in thousands): For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Domestic $ $ $ Foreign $ $ $ The provision for income taxes differs from the amount that would result from applying the federal statutory rate as follows: For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Statutory tax rate % % % State taxes, net of federal benefit Non-U.S. rate adjustments Stock-based compensation Valuation allowance Repatriation of foreign earnings - - Foreign tax credits, net of valuation allowance - - Permanent items, primarily meals and entertainment FIN 48 adjustments - Other, net Effective tax rate % % % The impact of state taxes, net of federal benefit, and foreign income taxed at other than U.S. rates fluctuates year over year due to the changes in the mix of operating income and losses amongst the various states and foreign jurisdictions in which the Company operates. The components of the net deferred tax asset consist of the following (in thousands): May 30, May 31, 2015 2014 Deferred tax assets: Allowance for doubtful accounts $ $ Accrued compensation Accrued expenses Stock options and restricted stock Foreign tax credit Net operating losses Property and equipment State taxes Gross deferred tax asset Valuation allowance Gross deferred tax asset, net of valuation allowance Deferred tax liabilities: Goodwill and intangibles Net deferred tax asset $ $ The Company had an income tax receivable of $ 257,000 and an income tax payable of $750,00 0 as of May 30, 2015 and May 31, 2014, respectively. The tax benefit associated with the exercise of nonqualified stock options and the disqualifying dispositions by employees of incentive stock options, restricted stock awards and shares issued under the Company’s ESPP reduced income taxes payable by $ 940,000 and $ 512,000 for the years ended May 30, 2015 and May 31, 2014, respectively. The Company has foreign net operating loss carryforwards of $ 57.1 million and foreign tax credit carryforwards of $ 3 7 0,000 . The foreign tax credits will expire beginning in fiscal 2023. Fluctuations in foreign currency exchange rates had a significant impact on the translated net operating loss carryforwards from fiscal year end May 31, 2014 to May 30, 2015. The following table summarizes the net operating loss expiration periods. Expiration Periods Amount of Net Operating Losses Fiscal Years Ending: (in thousands) 2016 $ 2017 2018 2019 2020 2021-2025 Unlimited $ The following table summarizes the activity in our valuation allowance accounts (in thousands): Currency Beginning Charged to Rate Ending Balance Operations Changes Balance Years Ended: May 25, 2013 $ $ $ $ May 31, 2014 $ $ $ $ May 30, 2015 $ $ $ $ Realization of the deferred tax assets is dependent upon generating sufficient future taxable income. Management believes that it is more likely than not that all other remaining deferred tax assets will be realized through future taxable earnings or alternative tax strategies. Deferred income taxes have not been provided on the undistributed earnings of approximately $13.0 million from the Company’s foreign subsidiaries as of May 30, 2015 since these amounts are intended to be indefinitely reinvested in foreign operations. If the earnings of the Company’s foreign subsidiaries were to be distributed, management estimates that the income tax impact would be immaterial as the federal taxes would be offset with foreign tax credits. Management determined during the fiscal year ended May 25, 2013 that it was a prudent time to make an exception to the indefinite reinvestment position and approved the payment of a one-time dividend from RGP Japan of $ 9.7 million and RGP Hong Kong of $ 3.9 million. The one-time exception is based upon opportunistic timing for a dividend distribution because of the favorable exchange rates between the U.S. and Japan for a tax beneficial result from both RGP Japan and RGP Hong Kong. After the one-time dividend, management’s intent and ability for indefinite reinvestment have and will continue for all entities, including RGP Japan and RGP Hong Kong. The following table summarizes the activity related to the gross unrecognized tax benefits (in thousands): For the Years Ended May 30, May 31, 2015 2014 Unrecognized tax benefits, beginning of year $ $ Gross increases-tax positions in prior period - Gross decreases-tax positions in prior period - - Gross increases-current period tax positions - - Settlements - - Lapse of statute of limitations Unrecognized tax benefits, end of year $ $ As of May 30, 2015 and May 31, 2014, the Company’s total liability for unrecognized gross tax benefits was $ 42,000 and $ 32,000 , respectively, which, if ultimately recognized would impact the effective tax rate in future periods. As of May 30, 2015 and May 31, 2014, the unrecognized tax benefit includes $42,000 and $0 , respectively, which are long-term liabilities and $0 and $32,000 , respectively, which are short-term liabilities due to closing statute of limitations. The Company’s major income tax jurisdiction is the U.S., with federal statute of limitations remaining open for fiscal 201 2 and thereafter. During the fiscal year ended May 30, 2015, the Company completed federal examinations of fiscal years 2012 and 2013 with an insignificant beneficial change. For states within the U.S. in which the Company does significant business, the Company remains subject to examination for fiscal 201 1 and thereafter. Major foreign jurisdictions in Europe remain open for fiscal years ended 20 10 and thereafter. The Company continues to recognize interest expense and penalties related to income tax as a part of its provision for income taxes. While the amount accrued during the current fiscal year is immaterial, the Company has provided $ 1,000 of accrued interest and penalties as a component of the liability for unrecognized tax benefits.

Accrued Salaries And Related Ob

Accrued Salaries And Related Obligations	12 Months Ended
	May. 30, 2015
Accrued Salaries And Related Obligations [Abstract]
Accrued Salaries And Related Obligations	6. Accrued Salaries and Related Obligations Accrued salaries and related obligations consist of the following (in thousands): May 30, May 31, 2015 2014 Accrued salaries and related obligations $ $ Accrued bonuses Accrued vacation $ $

Revolving Credit Agreement

Revolving Credit Agreement	12 Months Ended
	May. 30, 2015
Revolving Credit Agreement [Abstract]
Revolving Credit Agreement	7. Revolving Credit Agreement The Company has a $ 3.0 million unsecured revolving credit facility with Bank of America (the “Credit Agreement”). The Credit Agreement allows the Company to choose the interest rate applicable to advances. The interest rate options are Bank of America’s prime rate and a London Inter-Bank Offered Rate plus 2.25 %. Interest, if any, is payable monthly. The Credit Agreement expires November 30, 2015, unless extended by the parties. As of May 30, 2015, the Company had approximate ly $1.9 million available under the terms of the Credit Agreement , as Bank of America has issued approximately $1.1 million of outstandin g letters of cred it for the benefit of third parties related to operating leases and guarantees. As of May 30, 2015, the Company was in compliance with all covenants included in the Credit Agreement.

Concentrations Of Credit Risk

Concentrations Of Credit Risk	12 Months Ended
	May. 30, 2015
Concentrations Of Credit Risk [Abstract]
Concentrations Of Credit Risk	8. Concentrations of Credit Risk The Company maintains cash and cash equivalent balances, short-term investments in commercial paper and U.S. government agency securities with high credit quality financial institutions. At times, such balances are in excess of federally insured limits. Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of trade receivables. However, concentrations of credit risk are limited due to the large number of customers comprising the Company’s customer base and their dispersion across different business and geographic areas. The Company monitors its exposure to credit losses and maintains an allowance for anticipated losses. A significant change in the liquidity or financial position of one or more of the Company’s customers could result in an increase in the allowance for anticipated losses. No single customer accounted for more than 10% of revenue for the years ended May 30, 2015, May 31, 2014 and May 25, 2013.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	May. 30, 2015
Stockholders' Equity [Abstract]
Stockholders' Equity	9. Stockholders’ Equity The Company’s board of directors has periodically approved a stock repurchase program authorizing the repurchase, at the discretion of the Company’s senior executives, of the Company’s common stock for a designated aggregate dollar limit. The current program was authorized in April 2011 (the “April 2011 program”) and set an aggregate dollar limit not to exceed $150 million. During the years ended May 30, 2015 and May 31, 2014, the Company purchased approximately 1.7 million and 2.2 million shares of its common stock, respectively, at an average price of $15.65 and $ 13.19 per share, respectively, on the open market for approximately $26.3 million and $ 29.6 million, respectively. As of May 30, 2015, approximately $16.7 million remains available for future repurchases of our common stock under the April 2011 program. The Company has 70,000,000 authorized shares of common stock with a $ 0.01 par value. At May 30, 2015 and May 31, 2014, there were 37,273,000 and 38,158,000 shares of common stock outstanding, respectively, all of which provide the holders with voting rights. The Company has authorized for issuance 5,000,000 shares of preferred stock with a $0.01 par value per share. The board of directors has the authority to issue preferred stock in one or more series and to determine the related rights and preferences. No shares of preferred stock were outstanding as of May 30, 2015 and May 31, 2014.

Benefit Plan

Benefit Plan	12 Months Ended
	May. 30, 2015
Benefit Plan [Abstract]
Benefit Plan	10. Benefit Plan The Company has a defined contribution 401(k) plan (“the plan”) which covers all employees in the U.S. who have completed 90 days of service and are age 21 or older. Participants may contribute up to 50 % of their annual salary up to the maximum amount allowed by statute. As defined in the plan agreement, the Company may make matching contributions in such amount, if any, up to a maximum of 6 % of individual employees’ annual compensation. The Company, at its sole discretion, determines the matching contribution made from quarter to quarter. To receive matching contributions, the employee must be employed on the last business day of the fiscal quarter. For the years ended May 30, 2015, May 31, 2014 and May 25, 2013, the Company contributed approximately $4.8 million, $ 4.5 million and $ 4.2 million, respectively, to the plan as Company matching contributions.

Supplemental Disclosure Of Cash

Supplemental Disclosure Of Cash Flow Information	12 Months Ended
	May. 30, 2015
Supplemental Disclosure Of Cash Flow Information [Abstract]
Supplemental Disclosure Of Cash Flow Information	11. Supplemental Disclosure of Cash Flow Information Additional information regarding cash flows is as follows (in thousands): For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Income taxes paid $ $ $ Non-cash investing and financing activities: Dividends declared, not paid $ $ $ Capitalized leasehold improvements paid directly by landlord $ $ $ -

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	May. 30, 2015
Legal Proceedings [Abstract]
Commitments And Contingencies	12. Commitments and Contingencies Lease Commitments and Purchase Obligations At May 30, 2015, the Company had operating leases, expiring at various dates through September 2025, primarily for office premises, and purchase obligations, primarily for fixed assets. At May 30, 2015, the Company had no capital leases. Future minimum rental commitments under operating leases and other known purchase obligations are as follows (in thousands): Operating Purchase Years Ending: Leases Obligations May 28, 2016 $ $ May 27, 2017 May 26, 2018 May 25, 2019 May 30, 2020 Thereafter - Total $ $ Rent expense for the years ended May 30, 2015, May 31, 2014 and May 25, 2013 totaled $13.1 million, $13.3 million and $14.9 million, respectively. Rent expense is recognized on a straight-line basis over the term of the lease, including during any rent holiday periods. The Company leases approximately 18,200 square feet of the approximately 56,200 square foot Company owned building located in Irvine, California to independent third parties and has operating lease agreements for sub-let space with independent third parties expiring through fiscal 20 24. Under the terms of these operating lease agreements, rental income from such third party leases is expected to be $505,000 , $372,000 , $193,000 , $187,000 and $189,000 i n f iscal 2016 through 2020 , respectively and $840,000 thereafter. Employment Agreements The Company entered into an employment agreement in April 2013 with its president and chief executive officer, Anthony Cherbak. This agreement is for three years and commenced on May 28, 2013. The agreement automatically renews for additional one -year periods commencing May 28, 2015 unless the Company or Mr. Cherbak provides the other party written notice within 60 days of the then-current expiration date that the agreement will not be extended. The employment agreement provides Mr. Cherbak with a specified severance amount depending on whether his separation from the Company is with or without good cause as defined in the agreement. The Company also has employment agreements with certain key members of management, including with its current executive chairman and former chief executive officer, Donald Murray, the respective terms of which extend through July 31, 2014 (with the exception of Chief Operating Officer Tracy Stephens’ employment agreement which extends through July 31, 2016) but automatically renew for additional one year periods unless the Company or the named executive provides the other party written notice no later than 60 days prior to the then-current expiration date that the agreement will not be extended. These agreements provide those employees with a specified severance amount depending on whether the employee is terminated with or without good cause as defined in the applicable agreement. On July 16, 2015, Mr. Murray announced that he will voluntarily retire from the Company’s employ as its Executive Chairman, effective August 31, 2015. Thereafter, at the Board’s request, Mr. Murray will continue to serve the Company in his capacity as Chairman of the Board of Directors. Legal Proceedings The Company is involved in certain legal matters in the ordinary course of business. In the opinion of management, all such matters, if disposed of unfavorably, would not have a material adverse effect on the Company’s financial position, cash flows or results of operations.

Stock-Based Compensation Plans

Stock-Based Compensation Plans	12 Months Ended
	May. 30, 2015
Stock Based Compensation Plans [Abstract]
Stock Based Compensation Plans	13. Stock Based Compensation Plans 2014 Performance Incentive Plan On October 23 , 20 1 4, the Company’s stockholders approved the 2014 Plan . Th e 2014 Plan replaced the Resources Connection, Inc. 2004 Performance Incentive Plan and the 1999 Long Term Incentive Plan (the “Prior Stock Plan s ”). The effective date of the 2014 Plan is September 3, 2014 and, unless terminated earlier by the Board of Directors, will terminate on September 2 , 20 2 4. Under the terms of the 2014 Plan, the Company’s board of directors or one or more committees appointed by the board of directors will administer the 2014 Plan. The board of directors has delegated general administrative authority for the 2014 Plan to the Compensation Committee of the board of directors. The administrator of the 2014 Plan has broad authority under the 2014 Plan to, among other things, select participants and determine the type(s) of award(s) that they are to receive, and determine the number of shares that are to be subject to awards and the terms and conditions of awards, including the price (if any) to be paid for the shares or the award. Persons eligible to receive awards under the 2014 Plan include officers or employees of the Company or any of its subsidiaries, directors of the Company, and certain consultants and advisors to the Company or any of its subsidiaries. The maximum number of shares of the Company’s common stock that may be issued or transferred pursuant to awards under the 2014 Plan equals the sum of: (1) 2,400,000 shares, plus (2) the number of shares subject to stock options granted under the Prior Stock Plans and outstanding as of September 3, 2014 (the date at which the Prior Stock Plans terminated), which expire, or for any reason are cancelled or terminated, after that date without being exercised, plus (3) the number of shares subject to restricted stock, restricted stock unit s and other full-value awards granted under the Prior Stock Plans that were outstanding and unvested as of September 3, 2014, which are forfeited, terminated, cancelled, or otherwise reacquired after that date without having become vested. As of May 3 0 , 201 5 , 3,449,000 shares were available for award grant purposes under the 2014 Plan, subject to future increases as described in (2) and (3) above and subject to increase as then-outstanding awards expire or terminate without having become vested or exercised, as applicable. The types of awards that may be granted under the 2014 Plan include stock options, restricted stock, stock bonuses, performance stock, stock units, phantom stock and other forms of awards granted or denominated in the Company’s common stock or units of the Company’s common stock, as well as certain cash bonus awards. Under the terms of the 2014 Plan, the option price for the incentive stock options (“ISOs”) and nonqualified stock options (“NQSO”) may not be less than the fair market value of the shares of the Company’s stock on the date of the grant. For ISOs, the exercise price per share may not be less than 110 % of the fair market value of a share of common stock on the grant date for any individual possessing more than 10 % of the total outstanding stock of the Company. Stock options granted under the 2014 Plan and the Prior Stock Plans generally become exercisable over periods of one to four years and expire not more than ten years from the date of grant. The Company predominantly grants NQSOs to employees in the U.S. The Company gran ted 49,840 and 34,632 shares of restricted stock during the fiscal years ended May 30, 2015 and May 31, 2014, respectively. A summary of the share-based award activity under the 2014 Plan and the Prior Stock Plans follows (amounts in thousands, except weighted average exercise price): Share-Based Number of Weighted Weighted Average Awards Shares Average Remaining Aggregate Available Under Exercise Contractual Life Intrinsic for Grant Option Price (in years) Value Options outstanding at May 31, 2014 $ $ Additional options available for grant - - Granted, at fair market value Restricted Stock (1) - - Exercised - Forfeited (2) Expired Options outstanding at May 30, 2015 $ $ Exercisable at May 30, 2015 $ $ Vested and expected to vest at May 30, 2015 (3) $ $ (1) Amounts represent restricted shares granted. Share-based awards available for grant are reduced by 2.5 shares for each share awarded as stock grants from the 2014 Plan. (2) Amounts represent both stock options and restricted share awards forfeited. (3) The expected to vest options are the result of applying the pre-vesting forfeiture rate assumptions to options not yet vested. The weighted average grant date fair values of all stock options granted in the years ended May 30, 2015, May 31, 2014 and May 25, 2013 were $12.50 , $11.41 and $12.53 per share, respectively. The aggregate intrinsic value in the preceding table represents the total pre-tax intrinsic value, based on the Company’s closing stock price of $15.69 as of May 29, 2015 (the last actual trading day of fiscal 2015), which would have been received by the option holders had all option holders exercised their options as of that date. The total pre-tax intrinsic value related to stock options exercised during the years ended May 30, 2015, May 31, 2014 and May 25, 2013 was $1.2 million , $ 347,000 and $ 697,000 , respectively. The total estimated fair value of stock options that vested during the years ended May 30, 2015, May 31, 2014 and May 25, 2013 was $3.8 m illion, $5.5 million and $5.8 million, respectively. Valuation and Expense Information for Stock Based Compensation Plans The following table summarizes the impact of the Company’s stock-based compensation plans. Stock-based compensation expense is included in selling, general and administrative expenses and consists of stock-based compensation expense related to employee stock options, ESPP stock purchase rights and restricted stock (in thousands, except per share amounts): For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Income before income taxes $ $ $ Net income $ $ $ Net income per share: Basic $ $ $ Diluted $ $ $ The weighted average estimated fair value per share of employee stock options granted during the years ended May 30, 2015, May 31, 2014 and May 25, 2013 w as $3.93 , $3.82 and $4.31 , respectively, using the Black-Scholes model with the following assumptions: For the Years Ended May 30, 2015 May 31, 2014 May 25, 2013 Expected volatility 36.2% - 42.1% 38.4% - 44.1% 45.1% - 46.9% Risk-free interest rate 1.7% - 2.2% 1.1% - 1.8% 0.7% - 0.8% Expected dividends 1.9% - 2.1% 2.0% - 2.2% 1.9% - 2.2% Expected life 5.5 - 7.5 years 5.3 - 7.5 years 5.2 - 7.5 years As of May 30, 2015, there wa s $7.4 million of total unrecognized compensation cost related to non-vested employee stock options granted. That cost is expected to be recognized over a weighted-average period of 30 months. Stock-based compensation expense included in selling, general and administrative expenses for the years ended May 30, 2015, May 31 , 201 4 and May 2 5 , 201 3 was $ 6. 0 million , $ 6.5 million and $ 7. 2 million, respectively; this consisted of stock-based compensation expense related to employee stock options, employee stock purchases made via the Company’s ESPP and issuances of restricted stock. Stock-based compensation expense in the tables above includes compensation for restricted shares of $ 515,000 , $ 406,000 and $ 296,000 for the years ended May 30, 2015, May 31 , 201 4 and May 2 5 , 201 3 , respectively. The Company granted 49,840 , 34,632 and 34,622 shares of restricted stock for the years ended May 30, 2015, May 31 , 201 4 and May 2 5 , 20 1 3 , respectively. There were 35,390 and 23,441 restricted shares that vest ed in fiscal 2015 and 201 4, respectively . There were 97,938 , 84,379 and 73,708 unvested restricted shares as of May 30, 2015, May 31, 2014 and May 25, 2013, respectively. At May 30, 2015, there was approximately $1.2 million of total unrecognized compensation cost related to restricted shares, which is expected to be recognized over a weighted-average period of 34 m onths. Excess tax benefits related to stock-based compensation expense are recognized as an in crease to additional paid-in capital and tax shortfalls are recognized as income tax expense unless there are excess tax benefits from previous equity awards to which it can be offset. On the adoption date of the required accounting for stock-based compensation expense, the Company calculated the amount of eligible excess tax benefits available to offset future tax shortfalls in accordance with the long-form method. The Company recognizes compensation expense for only the portion of stock options and restricted stock units that are expected to vest, rather than recording forfeitures when they occur. If the actual number of forfeitures differs from that estimated by management, additional adjustments to compensation expense may be required in future periods. Employee Stock Purchase Plan On October 23, 2014, the Company’s stockholders approved an amendment to the ESPP to extend the term of the ESPP through October 16, 2024, and to increase the maximum number of shares of the Company’s common stock authorized for issuance under the ESPP by an additional 1.5 million shares. The Company’s ESPP allows qualified employees (as defined in the ESPP) to purchase designated shares of the Company’s common stock at a price equal to 85 % of the lesser of the fair market value of common stock at the beginning or end of each semi-annual stock purchase period. After approval of the amendment, a total of 5.9 million shares of common stock may be issued under the ESPP. The Company issued 337,000 , 348,000 and 411,000 shares of common stock pursuant to the ESPP for the years ended May 30, 2015, May 31 , 201 4 and May 2 5 , 201 3 , respectively. There are 1.6 million shares of common stock available for issuance under the ESPP as of May 30, 2015.

Segment Information And Enterpr

Segment Information And Enterprise Reporting	12 Months Ended
	May. 30, 2015
Segment Information And Enterprise Reporting [Abstract]
Segment Information And Enterprise Reporting	14. Segment Information and Enterprise Reporting The Company discloses information regarding operations outside of the U.S. The Company operates as one segment. The accounting policies for the domestic and international operations are the same as those described in Note 2 - Summary of Significant Accounting Policies . Summarized information regarding the Company’s domestic and international operations is shown in the following table. Amounts are stated in thousands: Revenue for the Years Ended Long-Lived Assets (1) as of May 30, May 31, May 25, May 30, May 31, 2015 2014 2013 2015 2014 United States $ $ $ $ $ The Netherlands Other Total $ $ $ $ $ (1) Long-lived assets are comprised of goodwill, intangible assets and property and equipment.

Summary Of Significant Accoun22

Summary Of Significant Accounting Policies (Policy)	12 Months Ended
	May. 30, 2015
Summary Of Significant Accounting Policies [Abstract]
Basis Of Presentation And Principles Of Consolidation	Basis of Presentation and Principles of Consolidation The Consolidated Financial Statements of the Company (“financial statements”) have been prepared in conformity with accounting principles generally accepted in the U.S. (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). The financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition Revenues are recognized and billed when the Company’s professionals deliver services. Conversion fees are recognized when one of the Company’s professionals accepts an offer of permanent employment from a client. Conversion fees were 0.5 % of revenue for each of the years ended May 30, 2015, May 31, 2014 and May 25, 2013. All costs of compensating the Company’s professionals are the responsibility of the Company and are included in direct cost of services.
Client Reimbursements Of "Out-Of-Pocket" Expenses	Client Reimbursements of “Out-of-Pocket” Expenses The Company recognizes all reimbursements receiv ed from clients for “out-of-pocket” expenses as revenue and all such expenses as direct cost of services. Reimbursements received from clients were $10.6 million, $8.9 million and $ 10.1 million for the years ended May 30, 2015, May 31, 2014 and May 25, 2013, respectively.
Foreign Currency Translation	Foreign Currency Translation The financial statements of subsidiaries outside the U.S. are measured using the local currency as the functional currency. Assets and liabilities of these subsidiaries are translated at current exchange rates, income and expense items are translated at average exchange rates prevailing during the period and the related translation adjustments are recorded as a component of comprehensive income or loss within stockholders’ equity. Gains and losses from foreign currency transactions are included in selling, general and administrative expenses in the Consolidated Statements of Operations.
Net Income Per Share Information	Per Share Information The Company presents both basic and diluted earnings per share (“EPS”). Basic EPS is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted EPS is based upon the weighted average number of common and common equivalent shares outstanding during the period, calculated using the treasury stock method for stock options. Under the treasury stock method, exercise proceeds include the amount the employee must pay for exercising stock options, the amount of compensation cost for future services that the Company has not yet recognized and the amount of tax benefits that would be recorded in additional paid-in capital when the award becomes deductible. Common equivalent shares are excluded from the computation in periods in which they have an anti-dilutive effect. Stock options for which the exercise price exceeds the average market price over the period are anti-dilutive and are excluded from the calculation. The following table summarizes the calculation of net income per share for the years ended May 30, 2015, May 31, 2014 and May 25, 2013 (in thousands, except per share amounts): 2015 2014 2013 Net income $ $ $ Basic: Weighted average shares Diluted: Weighted average shares Potentially dilutive shares Total dilutive shares Net income per common share: Basic $ $ $ Dilutive $ $ $ Anti-dilutive shares not included above
Cash And Cash Equivalents	Cash and Cash Equivalents The Company considers cash on hand, deposits in banks, and short-term investments purchased with an original maturity date of three months or less to be cash and cash equivalents. The carrying amounts reflected in the consolidated balance sheets for cash and cash equivalents approximate the fair values due to the short maturities of these instruments.
Short-Term Investments	Short-Term Investments As of May 30 , 201 5 and May 31 , 201 4 , $ 25.0 million and $ 34 .0 million, respectively, of the Company’s investments in debt securities had original contractual maturities of between three months and one year. The Company had no investments with a maturity in excess of one year as of the end of either fiscal year 201 5 or 201 4 . The Company carries debt securities that it has the ability and positive intent to hold to maturity at amortized cost. The fair value of the Company’s financial instruments reflects the amounts that the Company estimates it will receive in connection with the sale of an asset in an orderly transaction between market participants at the measurement date (exit price). The fair value hierarchy prioritizes the use of inputs used in valuation techniques into the following three levels: Level 1 – Quoted prices in active markets for identical assets and liabilities. Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets. Level 3 – Unobservable inputs. The Company’s investments in c ommercial paper and U.S. Government Agency securities are measured using quoted prices in markets that are not active (Level 2). There were no unrealized holding gains or losses as of May 30, 2015 and May 31, 2014. Short-term investments consist of the following (in thousands): As of May 30, 2015 As of May 31, 2014 Cost Fair Value Cost Fair Value Commercial paper $ $ $ $ U.S. Government Agency securities - - $ $ $ $
Allowance For Doubtful Accounts	Allowance for Doubtful Accounts The Company maintains an allowance for doubtful accounts for estimated losses resulting from its clients’ failure to make required payments for services rendered. Management estimates this allowance based upon knowledge of the financial condition of the Company’s clients (which may not include knowledge of all significant events), review of historical receivable and reserve trends and other pertinent information. If the financial condition of the Company’s clients deteriorates or there is an unfavorable trend in aggregate receivable collections, additional allowances may be required. The following table summarizes the activity in our allowance for doubtful accounts (in thousands): Currency Beginning Charged to Rate (Write-offs)/ Ending Balance Operations Changes Recoveries Balance Years Ended: May 25, 2013 $ $ - $ $ $ May 31, 2014 $ $ $ $ $ May 30, 2015 $ $ $ $ $
Property And Equipment	Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the following estimated useful lives: Building 30 years Furniture 5 to 10 years Leasehold improvements Lesser of useful life of asset or term of lease Computer, equipment and software 3 to 5 years Costs for normal repairs and maintenance are expensed to operations as incurred, while renewals and major refurbishments are capitalized. Assessments of whether there has been a permanent impairment in the value of property and equipment are periodically performed by considering factors such as expected future operating income, trends and prospects, as well as the effects of demand, competition and other economic factors. Management believes no permanent impairment has occurred.
Intangible Assets And Goodwill	Intangible Assets and Goodwill Goodwill and other intangible assets with indefinite lives are not subject to amortization but are tested for impairment annually or whenever events or changes in circumstances indicate that the asset might be impaired. The Company performed its annual goodwill impairment analysis as of May 30 , 201 5 and will continue to test for impairment at least annually. The Company performs its impairment analysis by comparing its market capitalization to its book value throughout the fiscal year. For application of this methodology the Company determined that it operates as a single reporting unit resulting from the combination of its practice offices. No impairment was indicated as of May 30 , 201 5 . Other intangible assets with finite lives are subject to amortization and impairment reviews. No impairment was indicated as of May 30 , 201 5 . See Note 4 — Intangible Assets and Goodwill for a further description of the Company’s intangible assets.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes compensation expense for all share-based payment awards made to employees and directors, including employee stock options and employee stock purchases made via the Company’s Employee Stock Purchase Plan (the “ESPP”), based on estimated f air value at the date of grant . The Company estimates the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service periods. Stock options vest over four years and restricted stock award vesting is determined on an individual grant basis under the Company’s 20 1 4 Performance Incentive Plan (“2014 Plan”) . The Company determines the estimated value of stock options using the Black-Scholes valuation model. The Company recognizes stock-based compensation expense on a straight-line basis over the service period for options that are expected to vest and records adjustments to compensation expense at the end of the service period if actual forfeitures differ from original estimates. See Note 1 3 — Stock Based Compensation Plans for further information on the 2014 Plan and stock-based compensation.
Income Taxes	Income Taxes The Company recognizes deferred income taxes for the estimated tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets to the amount expected to be realized when, in management’s opinion, it is more likely than not that some portion of the deferred tax assets will not be realized. The provision for income taxes represents current taxes payable net of the change during the period in deferred tax assets and liabilities.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Business Combinations: Pushdown Accounting. In November 2014, the Financial Accounting Standards Board (“FASB”) issued new guidance which provides an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. If an acquired entity elects the option to apply pushdown accounting in its separate financial statements, it should disclose information that users need to evaluate the effects of pushdown accounting on its financial statements. This guidance was effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available for issuance, the application of this guidance would be a change in accounting principle. The Company will utilize this guidance for any future acquisitions. Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. In August 2014, the FASB issued new guidance regarding management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and to provide related footnote disclosures. The guidance is effective for the Company for fiscal 2017 with early adoption permitted. The Company does not believe adoption of this guidance will have a material impact on its consolidated financial statements. Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. In June 2014, the FASB issued new guidance requiring that a performance target that affects vesting and could be achieved after the requisite service period be treated as a performance condition. The guidance is effective for the Company for fiscal 2017 with early adoption permitted. The Company does not currently have performance based awards and thus does not believe adoption of this guidance will have a material impact on its consolidated financial statements. Revenue from Contracts with Customers. In May 2014, the FASB issued a comprehensive new revenue recognition standard that will supersede most existing revenue recognition guidance and is intended to improve and converge revenue recognition and related financial reporting requirements. The standard will require companies to review contract arrangements with customers and ensure all separate performance obligations are properly recognized in compliance with the new guidance. In July 2015, the FASB delayed the required implementation date for the Company until fiscal 201 9, although the Company has the option to adopt beginning in fiscal 2018 . The standard allows for either “full retrospective” adoption, meaning the standard is applied to all periods presented, or “cumulative effect” adoption, meaning the standard is applied only to the most current period presented in the financial statements. The Company is currently assessing whether the adoption of the guidance will have a material impact on its consolidated financial statements. Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. In April 2014, the FASB issued new guidance regarding the criteria for reporting discontinued operations and enhancing disclosures in this area. Under the guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. In addition, the guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The amendments in the guidance are effective for the Company for fiscal 2015. The adoption of this guidance did not impact the Company’s consolidated financial statements. Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. In July 2013, the FASB issued new guidance which requires an unrecognized tax benefit to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, similar tax loss, or a tax credit carryforward. To the extent the tax benefit is not available at the reporting date under the governing tax law or if the entity does not intend to use the deferred tax asset for such purpose, the unrecognized tax benefit should be presented as a liability and not combined with deferred tax assets. The guidance is effective for annual periods, and interim periods within those years, beginning after December 15, 2013. The amendments are to be applied to all unrecognized tax benefits that exist as of the effective date and may be applied retrospectively to each prior reporting period presented. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements. Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries. In March 2013, the FASB issued new guidance on a parent’s accounting for the cumulative translation adjustment upon derecognition of a subsidiary or group of assets within a foreign entity. This guidance requires that the parent release any related cumulative translation adjustment into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. The guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants and the SEC did not, or are not expected to, have a material effect on the Company’s results of operations or financial position.
Use Of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Although management believes these estimates and assumptions are adequate, actual results could differ from the estimates and assumptions used.

Summary Of Significant Accoun23

Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	May. 30, 2015
Summary Of Significant Accounting Policies [Abstract]
Calculation Of Net Income Per Share	2015 2014 2013 Net income $ $ $ Basic: Weighted average shares Diluted: Weighted average shares Potentially dilutive shares Total dilutive shares Net income per common share: Basic $ $ $ Dilutive $ $ $ Anti-dilutive shares not included above
Components Of Short-Term Investments	As of May 30, 2015 As of May 31, 2014 Cost Fair Value Cost Fair Value Commercial paper $ $ $ $ U.S. Government Agency securities - - $ $ $ $
Summary Of The Activity In Allowance For Doubtful Accounts	Currency Beginning Charged to Rate (Write-offs)/ Ending Balance Operations Changes Recoveries Balance Years Ended: May 25, 2013 $ $ - $ $ $ May 31, 2014 $ $ $ $ $ May 30, 2015 $ $ $ $ $
Schedule Of Estimated Useful Lives Of Property And Equipment	Building 30 years Furniture 5 to 10 years Leasehold improvements Lesser of useful life of asset or term of lease Computer, equipment and software 3 to 5 years

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	May. 30, 2015
Property And Equipment [Abstract]
Schedule Of Property And Equipment	As of As of May 30, 2015 May 31, 2014 Building and land $ $ Computers, equipment and software Leasehold improvements Furniture Less accumulated depreciation and amortization $ $

Intangible Assets And Goodwill

Intangible Assets And Goodwill (Tables)	12 Months Ended
	May. 30, 2015
Intangible Assets And Goodwill [Abstract]
Schedule Of Details Of Intangible Assets	As of May 30, 2015 As of May 31, 2014 Accumulated Accumulated Gross Amortization Net Gross Amortization Net Customer relationships (2 -7 years) $ $ $ - $ $ $ Non-compete agreements (1 -5 years) - Trade name and trademark (5 years) Total $ $ $ $ $ $
Schedule Of Intangible Assets Related Accumulated Amortization	For the Years Ended 2015 2014 2013 Amortization expense $ $ $
Summary Of Activity In Goodwill Balance	For the Years Ended May 30, May 31, 2015 2014 Goodwill, beginning of year $ $ Impact of foreign currency exchange rate changes Goodwill, end of period $ $

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	May. 30, 2015
Income Taxes [Abstract]
Schedule Of Current And Deferred Income Tax Provision For Federal And State Income Taxes Attributable To Operations	For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Current Federal $ $ $ State Foreign Deferred Federal State Foreign $ $ $
Schedule Of Income Before Provision For Income Taxes	For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Domestic $ $ $ Foreign $ $ $
Schedule Of Effective Income Tax Rate Reconciliation	For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Statutory tax rate % % % State taxes, net of federal benefit Non-U.S. rate adjustments Stock-based compensation Valuation allowance Repatriation of foreign earnings - - Foreign tax credits, net of valuation allowance - - Permanent items, primarily meals and entertainment FIN 48 adjustments - Other, net Effective tax rate % % %
Schedule Of The Components Of Net Deferred Tax Asset	May 30, May 31, 2015 2014 Deferred tax assets: Allowance for doubtful accounts $ $ Accrued compensation Accrued expenses Stock options and restricted stock Foreign tax credit Net operating losses Property and equipment State taxes Gross deferred tax asset Valuation allowance Gross deferred tax asset, net of valuation allowance Deferred tax liabilities: Goodwill and intangibles Net deferred tax asset $ $
Summary Of Net Operating Loss Expiration Periods	Expiration Periods Amount of Net Operating Losses Fiscal Years Ending: (in thousands) 2016 $ 2017 2018 2019 2020 2021-2025 Unlimited $
Summary Of Activity In Valuation Allowance	Currency Beginning Charged to Rate Ending Balance Operations Changes Balance Years Ended: May 25, 2013 $ $ $ $ May 31, 2014 $ $ $ $ May 30, 2015 $ $ $ $
Summary Of The Activity Related To Gross Unrecognized Tax Benefits	For the Years Ended May 30, May 31, 2015 2014 Unrecognized tax benefits, beginning of year $ $ Gross increases-tax positions in prior period - Gross decreases-tax positions in prior period - - Gross increases-current period tax positions - - Settlements - - Lapse of statute of limitations Unrecognized tax benefits, end of year $ $

Accrued Salaries And Related 27

Accrued Salaries And Related Obligations (Tables)	12 Months Ended
	May. 30, 2015
Accrued Salaries And Related Obligations [Abstract]
Schedule Of Accrued Salaries And Related Obligations	May 30, May 31, 2015 2014 Accrued salaries and related obligations $ $ Accrued bonuses Accrued vacation $ $

Supplemental Disclosure Of Ca28

Supplemental Disclosure Of Cash Flow Information (Tables)	12 Months Ended
	May. 30, 2015
Supplemental Disclosure Of Cash Flow Information [Abstract]
Schedule Of Additional Information Regarding Cash Flows	For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Income taxes paid $ $ $ Non-cash investing and financing activities: Dividends declared, not paid $ $ $ Capitalized leasehold improvements paid directly by landlord $ $ $ -

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	May. 30, 2015
Legal Proceedings [Abstract]
Schedule Of Lease Commitments And Purchase Obligations	Operating Purchase Years Ending: Leases Obligations May 28, 2016 $ $ May 27, 2017 May 26, 2018 May 25, 2019 May 30, 2020 Thereafter - Total $ $

Stock-Based Compensation Plans

Stock-Based Compensation Plans (Tables)	12 Months Ended
	May. 30, 2015
Stock Based Compensation Plans [Abstract]
Schedule Of Share-Based Award Activity	Share-Based Number of Weighted Weighted Average Awards Shares Average Remaining Aggregate Available Under Exercise Contractual Life Intrinsic for Grant Option Price (in years) Value Options outstanding at May 31, 2014 $ $ Additional options available for grant - - Granted, at fair market value Restricted Stock (1) - - Exercised - Forfeited (2) Expired Options outstanding at May 30, 2015 $ $ Exercisable at May 30, 2015 $ $ Vested and expected to vest at May 30, 2015 (3) $ $ (1) Amounts represent restricted shares granted. Share-based awards available for grant are reduced by 2.5 shares for each share awarded as stock grants from the 2014 Plan. (2) Amounts represent both stock options and restricted share awards forfeited. (3) The expected to vest options are the result of applying the pre-vesting forfeiture rate assumptions to options not yet vested.
Summary Of Impact Of Stock Based Compensation Plans	For the Years Ended May 30, May 31, May 25, 2015 2014 2013 Income before income taxes $ $ $ Net income $ $ $ Net income per share: Basic $ $ $ Diluted $ $ $
Schedule Of Share-Based Payment Award, Valuation Assumptions	For the Years Ended May 30, 2015 May 31, 2014 May 25, 2013 Expected volatility 36.2% - 42.1% 38.4% - 44.1% 45.1% - 46.9% Risk-free interest rate 1.7% - 2.2% 1.1% - 1.8% 0.7% - 0.8% Expected dividends 1.9% - 2.1% 2.0% - 2.2% 1.9% - 2.2% Expected life 5.5 - 7.5 years 5.3 - 7.5 years 5.2 - 7.5 years

Segment Information And Enter31

Segment Information And Enterprise Reporting (Tables)	12 Months Ended
	May. 30, 2015
Segment Information And Enterprise Reporting [Abstract]
Schedule Of Revenue From External Customers And Long-Lived Assets, By Geographical Areas	Revenue for the Years Ended Long-Lived Assets (1) as of May 30, May 31, May 25, May 30, May 31, 2015 2014 2013 2015 2014 United States $ $ $ $ $ The Netherlands Other Total $ $ $ $ $ (1) Long-lived assets are comprised of goodwill, intangible assets and property and equipment.

Summary Of Significant Accoun32

Summary Of Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	May. 30, 2015USD ($)item	May. 31, 2014USD ($)item	May. 25, 2013USD ($)
Summary Of Significant Accounting Policies [Line Items]
Conversion fees percentage	0.50%	0.50%	0.50%
Reimbursements received from clients for "out-of-pocket" expenses	$ 10,600,000	$ 8,900,000	$ 10,100,000
Investment in debt securities	$ 24,988,000	$ 33,986,000
Number of investments with maturity in excess of one year | item	0	0
Unrealized holding gains and losses	$ 0	$ 0
Property and equipment impairment	0
Goodwill impairment	0
Other intangible assets impairment	$ 0
Stock options vesting period	4 years
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Debt securities contractual maturities period		1 year
Stock options vesting period	4 years
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Debt securities contractual maturities period	3 months
Stock options vesting period	1 year

Summary Of Significant Accoun33

Summary Of Significant Accounting Policies (Calculation Of Net Income Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Summary Of Significant Accounting Policies [Abstract]
Net income	$ 27,508	$ 19,886	$ 20,504
Basic:
Weighted average shares	37,825	39,216	41,108
Diluted:
Weighted average shares	37,825	39,216	41,108
Potentially dilutive shares	423	91	43
Total dilutive shares	38,248	39,307	41,151
Net income per common share:
Basic	$ 0.73	$ 0.51	$ 0.50
Diluted	$ 0.72	$ 0.51	$ 0.50
Anti-dilutive shares not included above	5,746	7,828	8,084

Summary Of Significant Accoun34

Summary Of Significant Accounting Policies (Components Of Short-Term Investments) (Details) - USD ($) $ in Thousands	May. 30, 2015	May. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Cost	$ 24,988	$ 33,986
Fair Value	24,988	33,986
Commercial Paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost	14,986	33,986
Fair Value	14,986	$ 33,986
U.S. Government Agency Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost	10,002
Fair Value	$ 10,002

Summary Of Significant Accoun35

Summary Of Significant Accounting Policies (Summary Of The Activity In Allowance For Doubtful Accounts) (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Summary Of Significant Accounting Policies [Abstract]
Beginning Balance	$ 3,139	$ 3,428	$ 3,992
Charged to Operations	212	300
Currency Rate Changes	(78)	20	(7)
(Write-offs)/Recoveries	18	(609)	(557)
Ending Balance	$ 3,291	$ 3,139	$ 3,428

Summary Of Significant Accoun36

Summary Of Significant Accounting Policies (Schedule Of Estimated Useful Lives Of Property And Equipment) (Details)	12 Months Ended
	May. 30, 2015
Building [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	Lesser of useful life of asset or term of lease
Minimum [Member] | Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Minimum [Member] | Computer Equipment And Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Maximum [Member] | Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Maximum [Member] | Computer Equipment And Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Property And Equipment (Details

Property And Equipment (Details) - USD ($) $ in Thousands	May. 30, 2015	May. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 60,839	$ 62,883
Less accumulated depreciation and amortization	(38,838)	(39,725)
Property and equipment, net	22,001	23,158
Land And Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	14,100	14,050
Computer Equipment And Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	16,612	17,474
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	20,037	20,768
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 10,090	$ 10,591

Intangible Assets And Goodwil38

Intangible Assets And Goodwill (Schedule Of Details Of Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross	$ 21,581	$ 22,859
Accumulated Amortization	(21,491)	(21,828)
Net	90	1,031
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross	17,052	18,286
Accumulated Amortization	(17,052)	(17,794)
Net		492
Non-compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Gross	3,188	3,232
Accumulated Amortization	$ (3,188)	(2,937)
Net		295
Trade Name And Trademark [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated lives	5 years
Gross	$ 1,341	1,341
Accumulated Amortization	(1,251)	(1,097)
Net	$ 90	$ 244
Minimum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated lives	2 years
Minimum [Member] | Non-compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated lives	1 year
Maximum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated lives	7 years
Maximum [Member] | Non-compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated lives	5 years

Intangible Assets And Goodwil39

Intangible Assets And Goodwill (Schedule Of Intangible Assets Related Accumulated Amortization) (Details) - USD ($)	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Intangible Assets And Goodwill [Abstract]
Amortization expense	$ 918,000	$ 1,688,000	$ 1,694,000
Expected amortization expense, 2016	$ 90,000

Intangible Assets And Goodwil40

Intangible Assets And Goodwill (Summary Of Activity In Goodwill Balance) (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014
Intangible Assets And Goodwill [Abstract]
Goodwill, beginning of year	$ 175,427	$ 174,275
Impact of foreign currency exchange rate changes	(4,549)	1,152
Goodwill, end of period	$ 170,878	$ 175,427

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Income Tax Disclosure [Line Items]
Income tax receivable	$ 257,000
Income taxes payable		$ 75,000
Tax benefit related to stock-based compensation for nonqualified stock options expensed and for eligible disqualifying ISO exercises and shares issued under ESPP	940,000	512,000
Foreign net operating loss carryforwards	57,100,000
Foreign tax credit carryforwards	370,000	354,000
Undistributed earnings of foreign subsidiaries	13,000,000
Unrecognized tax benefits	42,000	32,000	$ 722,000
Unrecognized tax benefit classified as long-term liability	42,000	0
Unrecognized tax benefit classified as short-term liability	0	$ 32,000
Unrecognized tax benefit, accrued interest and penalties	$ 1,000
Japan [Member]
Income Tax Disclosure [Line Items]
Dividends paid			9,700,000
Hong Kong [Member]
Income Tax Disclosure [Line Items]
Dividends paid			$ 3,900,000

Income Taxes (Schedule Of Curre

Income Taxes (Schedule Of Current And Deferred Income Tax Provision For Federal And State Income Taxes Attributable To Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Income Taxes [Abstract]
Current, Federal	$ 18,046	$ 13,722	$ 14,872
Current, State	4,028	3,011	2,969
Current, Foreign	1,101	740	1,484
Current, Total	23,175	17,473	19,325
Deferred, Federal	(502)	1,057	167
Deferred, State	(120)	166	29
Deferred, Foreign	345	(439)	(148)
Deferred, Total	(277)	784	48
Income Tax Provision, Total	$ 22,898	$ 18,257	$ 19,373

Income Taxes (Schedule Of Incom

Income Taxes (Schedule Of Income Before Provision For Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Income Taxes [Abstract]
Domestic	$ 51,997	$ 43,843	$ 43,828
Foreign	(1,591)	(5,700)	(3,951)
Income before provision for income taxes	$ 50,406	$ 38,143	$ 39,877

Income Taxes (Schedule Of Effec

Income Taxes (Schedule Of Effective Income Tax Rate Reconciliation) (Details)	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Income Taxes [Abstract]
Statutory tax rate	35.00%	35.00%	35.00%
State taxes, net of federal benefit	5.00%	5.30%	4.80%
Non-U.S. rate adjustments	1.10%	2.50%	1.60%
Stock-based compensation	0.50%	0.80%	1.20%
Valuation allowance	2.80%	3.60%	4.10%
Repatriation of foreign earnings			18.80%
Foreign tax credits, net of valuation allowance			(19.40%)
Permanent items, primarily meals and entertainment	1.30%	1.40%	1.50%
FIN 48 adjustments		(1.80%)	(0.10%)
Other, net	(0.30%)	1.10%	1.10%
Effective tax rate	45.40%	47.90%	48.60%

Income Taxes (Schedule Of The C

Income Taxes (Schedule Of The Components Of Net Deferred Tax Asset) (Details) - USD ($) $ in Thousands	May. 30, 2015	May. 31, 2014
Income Taxes [Abstract]
Allowance for doubtful accounts	$ 1,665	$ 1,654
Accrued compensation	4,075	3,567
Accrued expenses	3,561	3,858
Stock options and restricted stock	15,670	15,668
Foreign tax credit	370	354
Net operating losses	14,258	16,043
Property and equipment	1,369	1,222
State taxes	311	212
Gross deferred tax assets	41,279	42,578
Valuation allowance	(15,056)	(16,719)
Gross deferred tax asset, net of valuation allowance	26,223	25,859
Goodwill and intangibles	(20,750)	(19,554)
Net deferred tax asset	$ 5,473	$ 6,305

Income Taxes (Summary Of Net Op

Income Taxes (Summary Of Net Operating Loss Expiration Periods) (Details) $ in Thousands	May. 30, 2015USD ($)
Income Taxes [Abstract]
2,016	$ 850
2,017	200
2,018	600
2,019	650
2,020	1,550
2021-2025	7,250
Unlimited	46,000
Net operating loss carryforwards	$ 57,100

Income Taxes (Summary Of Activi

Income Taxes (Summary Of Activity In Valuation Allowance) (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Income Taxes [Abstract]
Valuation allowance, Beginning Balance	$ 16,719	$ 14,779	$ 12,648
Valuation allowance, Charged to Operations	1,189	1,396	2,036
Valuation allowance, Currency Rate Changes	(2,852)	544	95
Valuation allowance, Ending Balance	$ 15,056	$ 16,719	$ 14,779

Income Taxes (Summary Of The Ac

Income Taxes (Summary Of The Activity Related To Gross Unrecognized Tax Benefits) (Details) - USD ($)	12 Months Ended
	May. 30, 2015	May. 31, 2014
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Unrecognized tax benefits, beginning of year	$ 32,000	$ 722,000
Gross increases-tax positions in prior period	42,000
Lapse of statute of limitations	(32,000)	(690,000)
Unrecognized tax benefits, end of year	$ 42,000	$ 32,000

Accrued Salaries And Related 49

Accrued Salaries And Related Obligations (Details) - USD ($) $ in Thousands	May. 30, 2015	May. 31, 2014
Accrued Salaries And Related Obligations [Abstract]
Accrued salaries and related obligations	$ 17,716	$ 17,241
Accrued bonuses	16,611	14,196
Accrued vacation	14,310	14,130
Total accrued salaries and related obligations	$ 48,637	$ 45,567

Revolving Credit Agreement (Det

Revolving Credit Agreement (Details) - May. 30, 2015 - Credit Agreement [Member] - USD ($) $ in Millions	Total
Line of Credit Facility [Line Items]
Unsecured revolving credit facility	$ 3
Interest spread on variable rate	2.25%
Remaining letters of credit	$ 1.9
Outstanding letters of credit	$ 1.1

Concentrations Of Credit Risk (

Concentrations Of Credit Risk (Details) - customer	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Concentrations Of Credit Risk [Abstract]
Number of major customers	0	0	0

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	May. 30, 2015	May. 31, 2014
Stockholders' Equity Disclosure [Line Items]
Common stock, shares authorized	70,000,000	70,000,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares outstanding	37,273,000	38,158,000
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares outstanding	0	0
Stock Repurchase Program 2011 [Member]
Stockholders' Equity Disclosure [Line Items]
Amount authorized under a stock repurchase program	$ 150
Purchase of common stock	1,700,000	2,200,000
Common stock shares repurchased, average price per share	$ 15.65	$ 13.19
Cost of shares repurchased	$ 26.3	$ 29.6
Stock repurchase plan, remaining amount	$ 16.7

Benefit Plan (Details)

Benefit Plan (Details) - USD ($) $ in Millions	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Benefit Plan [Abstract]
Maximum annual contribution per participant by employee	50.00%
Maximum annual matching contributions per participant by employer	6.00%
Contributions to the plan as Company matching contributions	$ 4.8	$ 4.5	$ 4.2

Supplemental Disclosure Of Ca54

Supplemental Disclosure Of Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Supplemental Disclosure Of Cash Flow Information [Abstract]
Income taxes paid	$ 24,326	$ 16,187	$ 19,785
Dividends declared, not paid	2,982	2,677	$ 2,391
Capitalized leasehold improvements paid directly by landlord	$ 144	$ 1,934

Commitments And Contingencies55

Commitments And Contingencies (Narrative) (Details)	12 Months Ended
	May. 30, 2015USD ($)ft²	May. 31, 2014USD ($)	May. 25, 2013USD ($)
Property Subject to or Available for Operating Lease [Line Items]
Rent expense	$ 13,100,000	$ 13,300,000	$ 14,900,000
Area of real estate property | ft²	56,200
Expected rental income from third party leases in 2016	$ 505,000
Expected rental income from third party leases in 2017	372,000
Expected rental income from third party leases in 2018	193,000
Expected rental income from third party leases in 2019	187,000
Expected rental income from third party leases in 2020	189,000
Expected rental income from third party leases after 2020	$ 840,000
Agreement renewal period	1 year
Period to provide written notice	60 days
Leases To Independent Third Parties [Member]
Property Subject to or Available for Operating Lease [Line Items]
Area of real estate property | ft²	18,200

Commitments And Contingencies56

Commitments And Contingencies (Schedule Of Lease Commitments And Purchase Obligations) (Details) $ in Thousands	May. 30, 2015USD ($)
Legal Proceedings [Abstract]
Operating Leases, May 28, 2016	$ 10,549
Operating Leases, May 27, 2017	8,459
Operating Leases, May 26, 2018	5,972
Operating Leases, May 25, 2019	4,743
Operating Leases, May 301, 2020	2,662
Operating Leases, Thereafter	7,662
Total Operating Leases	40,047
Purchase Obligations, May 28, 2016	492
Purchase Obligations, May 27, 2017	342
Purchase Obligations, May 26, 2018	213
Purchase Obligations, May 25, 2019	85
Purchase Obligations, May 30, 2020	15
Total Purchase Obligations	$ 1,147

Stock-Based Compensation Plan57

Stock-Based Compensation Plans (Narrative) (Details) - USD ($)	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013	May. 29, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase in shares available for issuance	2,400,000
Shares available for grant	3,449,000	1,530,000
Stock options vesting period	4 years
Stock options termination period	10 years
Stock awards granted, exercise price	$ 12.50	$ 11.41	$ 12.53
Share price				$ 15.69
Stock options exercise, intrinsic value	$ 1,200,000	$ 347,000	$ 697,000
Stock options vested, total fair value	3,800,000	5,500,000	5,800,000
Unrecognized compensation cost related to stock-based compensation	$ 7,400,000
Weighted-average period of cost to be recognized	30 months
Stock-based compensation expense	$ 5,989,000	$ 6,519,000	$ 7,188,000
Weighted average estimated value per share of employee stock options granted	$ 3.93	$ 3.82	$ 4.31
Share based compensation expense for restricted shares	$ 515,000	$ 406,000	$ 296,000
Restricted stock, shares granted	49,840	34,632	34,622
Restricted stock, shares vested	35,390	23,441
Unvested restricted shares	97,938	84,379	73,708
Excess tax benefits from stock-based compensation	$ 86,000	$ 35,000	$ 18,000
Percentage of ownership threshold for minimum exercise price	10.00%
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase in shares available for issuance	1,500,000
Shares available for grant	1,600,000
Shares of common stock made available for awards	5,900,000
Percentage of exercise price per share out of fair market value	85.00%
Common stock issued	337,000	348,000	411,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average period of cost to be recognized	34 months
Total unrecognized compensation cost	$ 1,200,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period	1 year
Percentage of exercise price per share out of fair market value	110.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period	4 years

Stock-Based Compensation Plan58

Stock-Based Compensation Plans (Summary Of Stock Option Activity) (Details) $ / shares in Units, $ in Thousands		12 Months Ended
		May. 30, 2015USD ($)$ / sharesshares	May. 31, 2014USD ($)$ / sharesshares	May. 25, 2013$ / shares
Stock Based Compensation Plans [Abstract]
Options outstanding, Beginning balance, Share-Based Awards Available for Grant		1,530,000
Additional options available for grant, Share-Based Awards Available for Grant		2,400,000
Granted, at fair market value, Share-Based Awards Available for Grant		(1,496,000)
Restricted Stock, Share-Based Awards Available for Grant	[1]	125,000
Forfeited, Share-Based Awards Available For Grant	[2]	264,000
Expired, Share-Based Awards Available for Grant		876,000
Options outstanding, Ending balance, Share-Based Awards Available for Grant		3,449,000	1,530,000
Options outstanding, Beginning balance, Number of Shares Under Option		7,696,000
Granted, at fair market value, Number of Shares Under Option		1,496,000
Exercised, Number of Shares Under Option		(408,000)
Forfeited, Number of Shares Under Option	[2]	(261,000)
Expired, Number of Shares Under Option		(876,000)
Options outstanding, Ending balance, Number of Shares Under Option		7,647,000	7,696,000
Exercisable at May 30, 2015, Number of Shares Under Option		5,428,000
Vested and expected to vest at May 30, 2015, Number of Shares Under Option	[3]	7,413,000
Options outstanding, Beginning balance, Weighted Average Exercise Price | $ / shares		$ 18.93
Granted, at fair market value, Weighted Average Exercise Price | $ / shares		12.50	$ 11.41	$ 12.53
Exercised, Weighted Average Exercise Price | $ / shares		13
Forfeited, Weighted Average Exercise Price | $ / shares	[2]	12.54
Expired, Weighted Average Exercise Price | $ / shares		23.92
Options outstanding, Ending balance, Weighted Average Exercise Price | $ / shares		17.64	$ 18.93
Exercisable at May 30, 2015, Weighted Average Exercise Price | $ / shares		19.84
Vested and expected to vest at M, 2015, Weighted Average Exercise Price | $ / shares	[3]	$ 17.80
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2		5 years 3 months 29 days	5 years 2 months 16 days
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2		5 years 3 months 29 days	5 years 2 months 16 days
Exercisable at May 30, 2015, Weighted Average Remaining Contractual Life (Years)		4 years 4 days
Vested and expected to vest at May 30, 2015, Weighted Average Remaining Contractual Life (in years)	[3]	5 years 2 months 19 days
Options outstanding, Beginning balance, Aggregate Intrinsic Value | $		$ 1,611
Options outstanding, Ending balance, Aggregate Intrinsic Value | $		12,414	$ 1,611
Exercisable at May 30, 2015, Aggregate Intrinsic Value | $		4,733
Vested and expected to vest at May 30, 2015, Aggregate Intrinsic Value | $	[3]	$ 11,652
Number of share-based awards required for each share granted		2.5
[1]	Amounts represent restricted shares granted. Share-based awards available for grant are reduced by 2.5 shares for each share awarded as stock grants from the 2014 Plan.
[2]	Amounts represent both stock options and restricted share awards forfeited.
[3]	The expected to vest options are the result of applying the pre-vesting forfeiture rate assumptions to options not yet vested.

Stock Based Compensation Plans

Stock Based Compensation Plans (Summary Of Impact Of Stock-Based Compensation Plans) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Stock Based Compensation Plans [Abstract]
Income before income taxes	$ (5,989)	$ (6,519)	$ (7,188)
Net income	$ (3,823)	$ (4,424)	$ (4,914)
Net income per share, Basic	$ (0.10)	$ (0.11)	$ (0.12)
Net income per share, Diluted	$ (0.10)	$ (0.11)	$ (0.12)

Stock-Based Compensation Plan60

Stock-Based Compensation Plans (Schedule Of Share-Based Payment Award, Valuation Assumptions) (Details)	12 Months Ended
	May. 30, 2015	May. 31, 2014	May. 25, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected volatility, minimum	36.20%	38.40%	45.10%
Expected volatility, maximum	42.10%	44.10%	46.90%
Risk-free interest rate, minimum	1.70%	1.10%	0.70%
Risk-free interest rate, maximum	2.20%	1.80%	0.80%
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected dividends	1.90%	2.00%	1.90%
Expected life	5 years 6 months	5 years 3 months 18 days	5 years 2 months 12 days
Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected dividends	2.10%	2.20%	2.20%
Expected life	7 years 6 months	7 years 6 months	7 years 6 months

Segment Information And Enter61

Segment Information And Enterprise Reporting (Narrative) (Details)	12 Months Ended
	May. 30, 2015segment
Segment Information And Enterprise Reporting [Abstract]
Number of operating segments	1

Segment Information And Enter62

Segment Information And Enterprise Reporting (Schedule Of Revenue From External Customers And Long-Lived Assets, By Geographical Areas) (Details) - USD ($) $ in Thousands		12 Months Ended
		May. 30, 2015	May. 31, 2014	May. 25, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		$ 590,589	$ 567,181	$ 556,334
Long-Lived Assets	[1]	192,969	199,616
UNITED STATES [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		479,972	442,784	424,862
Long-Lived Assets	[1]	172,637	173,656
The Netherlands [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		15,777	22,304	24,395
Long-Lived Assets	[1]	17,582	22,541
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		94,840	102,093	$ 107,077
Long-Lived Assets	[1]	$ 2,750	$ 3,419
[1]	Long-lived assets are comprised of goodwill, intangible assets and property and equipment.