Cross Country Healthcare (CCRN) 10-K 5 Mar 25 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2024	Feb. 18, 2025	Jun. 28, 2024
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	0-33169
Entity Registrant Name	Cross Country Healthcare, Inc
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-4066229
Entity Address, Address Line One	6551 Park of Commerce Boulevard, N.W.
Entity Address, City or Town	Boca Raton
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33487
City Area Code	561
Local Phone Number	998-2232
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	CCRN
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	true
Entity Shell Company	false
Entity Public Float			$ 428,130,754
Entity Common Stock, Shares Outstanding		32,812,580
Documents Incorporated by Reference	Portions of the Registrant’s definitive proxy statement for the 2025 Annual Meeting of Stockholders, which statement will be filed pursuant to Regulation 14A not later than 120 days after the end of the fiscal year covered by this report, are incorporated by reference into Part III hereof.
Entity Central Index Key	0001141103
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2024
Audit Information [Abstract]
Auditor Name	Deloitte & Touche LLP
Auditor Firm ID	34
Auditor Location	Boca Raton, Florida

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 81,633	$ 17,094	$ 3,604
Accounts receivable, net of allowances of $9,301 in 2024 and $20,547 in 2023	223,238	372,352	641,611
Income taxes receivable	10,389	8,620	12,637
Prepaid expenses	7,848	7,681	11,067
Insurance recovery receivable	9,255	9,097	7,434
Other current assets	2,637	2,031	1,042
Total current assets	335,000	416,875	677,395
Property and equipment, net	28,850	27,339	19,662
Operating lease right-of-use assets	2,468	2,599	3,254
Goodwill	135,060	135,430	163,268
Other intangible assets, net	42,186	54,468	44,723
Deferred tax assets	8,104	5,979	7,117
Insurance recovery receivable	20,928	25,714	23,058
Cloud computing	10,846	5,987	4,460
Other assets	5,809	6,673	6,649
Total assets	589,251	681,064	949,586
Current liabilities:
Accounts payable and accrued expenses	64,946	92,822	192,996
Accrued compensation and benefits	47,646	52,297	72,605
Operating lease liabilities	2,089	2,604	4,132
Earnout liability	4,411	6,794	7,500
Other current liabilities	1,310	1,559	1,896
Total current liabilities	120,402	156,076	279,129
Operating lease liabilities	1,782	2,663	4,880
Accrued claims	34,425	34,853	35,881
Earnout liability	0	5,000	18,000
Uncertain tax positions	10,117	10,603	7,646
Other liabilities	3,566	4,218	3,838
Total liabilities	170,292	213,413	498,109
Commitments and contingencies
Stockholders' equity:
Common stock—$0.0001 par value; 100,000,000 shares authorized; 32,277,395 and 34,384,905 shares issued and outstanding at December 31, 2024 and 2023, respectively	3	4	4
Additional paid-in capital	202,338	236,417	292,876
Accumulated other comprehensive loss	(1,441)	(1,385)	(1,387)
Retained earnings	218,059	232,615	159,984
Total stockholders' equity	418,959	467,651	451,477	$ 294,265
Total liabilities and stockholders' equity	$ 589,251	$ 681,064	$ 949,586

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, allowance for credit losses	$ 9,301	$ 20,547
Common stock, par value (usd per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	32,277,395	34,384,905
Common stock, shares outstanding (in shares)	32,277,395	34,384,905

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue from Contract with Customer, Product and Service [Extensible List]	Service	Service	Service
Revenue from services	$ 1,344,004	$ 2,019,728	$ 2,803,381
Operating expenses:
Direct operating expenses	1,069,752	1,569,318	2,178,923
Selling, general and administrative expenses	233,377	300,332	324,209
Credit loss expense	21,432	14,562	9,609
Depreciation and amortization	18,200	18,347	12,576
Acquisition and integration-related costs	4,219	59	726
Restructuring costs	4,333	2,553	1,861
Legal and other losses	6,668	1,125	0
Impairment charges	2,888	719	5,597
Total operating expenses	1,360,869	1,907,015	2,533,501
(Loss) income from operations	(16,865)	112,713	269,880
Other expenses (income):
Interest expense	2,188	8,094	14,391
Loss on early extinguishment of debt	0	1,723	3,728
Interest income	(2,050)	(83)	(10)
Other (income) expense, net	(605)	85	(1,326)
(Loss) income before income taxes	(16,398)	102,894	253,097
Income tax (benefit) expense	(1,842)	30,263	67,115
Net (loss) income attributable to common stockholders	(14,556)	72,631	185,982
Other comprehensive (loss) income:
Unrealized foreign currency translation (loss) income, net of tax	(56)	2	(94)
Comprehensive income (loss) attributable to common stockholders	$ (14,612)	$ 72,633	$ 185,888
Net (loss) income per share attributable to common stockholders - Basic (usd per share)	$ (0.44)	$ 2.07	$ 5.02
Net (loss) income per share attributable to common stockholders - Diluted (usd per share)	$ (0.44)	$ 2.05	$ 4.95
Weighted average common shares outstanding:
Basic (in shares)	33,379	35,158	37,012
Diluted (in shares)	33,379	35,476	37,536

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss, net	(Accumulated Deficit) Retained Earnings
Beginning balance (in shares) at Dec. 31, 2021		37,024,000
Beginning balance at Dec. 31, 2021	$ 294,265	$ 4	$ 321,552	$ (1,293)	$ (25,998)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock (in shares)		499,000
Vesting of restricted stock	(5,267)		(5,267)
Equity compensation	7,393		7,393
Stock repurchase and retirement (in shares)		(1,365,000)
Stock repurchase and retirement	(35,285)		(35,285)
Foreign currency translation adjustment, net of taxes	(94)			(94)
Acquisitions (in shares)		145,000
Acquisitions	4,483		4,483
Net income	185,982				185,982
Ending balance (in shares) at Dec. 31, 2022		36,303,000
Ending balance at Dec. 31, 2022	451,477	$ 4	292,876	(1,387)	159,984
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock (in shares)		426,000
Vesting of restricted stock	(4,905)		(4,905)
Equity compensation	6,579		6,579
Stock repurchase and retirement (in shares)		(2,344,000)
Stock repurchase and retirement	(57,654)		(57,654)
Stock repurchase excise tax	(479)		(479)
Foreign currency translation adjustment, net of taxes	2			2
Net income	$ 72,631				72,631
Ending balance (in shares) at Dec. 31, 2023	34,384,905	34,385,000
Ending balance at Dec. 31, 2023	$ 467,651	$ 4	236,417	(1,385)	232,615
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock (in shares)		294,000
Vesting of restricted stock	(2,960)		(2,960)
Equity compensation	6,025		6,025
Stock repurchase and retirement (in shares)		(2,402,000)
Stock repurchase and retirement	(36,831)	$ (1)	(36,830)
Stock repurchase excise tax	(314)		(314)
Foreign currency translation adjustment, net of taxes	(56)			(56)
Net income	$ (14,556)				(14,556)
Ending balance (in shares) at Dec. 31, 2024	32,277,395	32,277,000
Ending balance at Dec. 31, 2024	$ 418,959	$ 3	$ 202,338	$ (1,441)	$ 218,059

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Consolidated net (loss) income	$ (14,556)	$ 72,631	$ 185,982
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	18,200	18,347	12,576
Provision for allowances	20,787	17,355	15,328
Deferred income tax (benefit) expense	(1,944)	1,304	5,110
Non-cash lease expense	992	1,111	1,850
Impairment charges	2,888	719	5,597
Loss on early extinguishment of debt	0	1,723	3,728
Equity compensation	6,025	6,579	7,393
Other non-cash costs	99	1,252	199
Changes in operating assets and liabilities:
Accounts receivable	128,327	251,427	(153,229)
Prepaid expenses and other assets	(4,990)	268	(6,915)
Income taxes	(2,278)	6,955	(20,908)
Accounts payable and accrued expenses	(29,753)	(126,611)	82,940
Operating lease liabilities	(2,791)	(4,371)	(4,962)
Other	(890)	(191)	(639)
Net cash provided by operating activities	120,116	248,498	134,050
Cash flows from investing activities
Acquisitions, net of cash acquired	0	0	(35,182)
Acquisition-related settlements	0	199	94
Purchases of property and equipment	(8,714)	(13,974)	(8,786)
Net cash used in investing activities	(8,714)	(13,775)	(43,874)
Cash flows from financing activities
Principal payments on term loan	0	(73,875)	(100,438)
Principal payments on note payable	0	0	(2,426)
Debt issuance costs	0	0	(3,237)
Borrowings under Senior Secured Asset-Based revolving credit facility	18,024	720,991	1,700,030
Repayments on Senior Secured Asset-Based revolving credit facility	(18,024)	(797,791)	(1,632,430)
Cash paid for shares withheld for taxes	(2,960)	(4,904)	(5,267)
Payment of contingent consideration	(6,579)	(7,500)	(7,500)
Stock repurchase and retirement	(37,310)	(57,654)	(35,285)
Other	0	(508)	(1,046)
Net cash used in financing activities	(46,849)	(221,241)	(87,599)
Effect of exchange rate changes on cash	(14)	8	(9)
Change in cash and cash equivalents	64,539	13,490	2,568
Cash and cash equivalents at beginning of year	17,094	3,604	1,036
Cash and cash equivalents at end of year	81,633	17,094	3,604
Supplemental disclosure of cash flow information:
Interest paid	1,373	7,534	12,859
Income taxes paid	$ 2,427	$ 21,986	$ 82,893

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation Nature of Business Cross Country Healthcare, Inc. (the Company) provides total talent management services, including strategic workforce solutions, contingent staffing, permanent placement, and consultative services for healthcare customers. The Company places highly qualified healthcare professionals in virtually every specialty and area of expertise. Its diverse customer base includes both clinical and nonclinical settings, servicing both public and private acute care hospitals, non-acute care hospitals, outpatient clinics, ambulatory-care centers, physician practice groups, rehabilitation facilities, Program of All-Inclusive Care for the Elderly (PACE) programs, urgent care centers, local healthcare plans, national healthcare plans, managed care providers, public schools, charter schools, academic medical centers, correctional facilities, government facilities, pharmacies, and many other healthcare providers. The consolidated financial statements include the accounts of the Company and its direct and indirect wholly-owned subsidiaries. A ll intercompany transactions and balances have been eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current year presentation. See the consolidated statements of operations and comprehensive (loss) income and Note 13 - Income Taxes. Aya Healthcare On December 3, 2024, the Company entered into an Agreement and Plan of Merger (Merger Agreement) with Aya Holdings II Inc., a Delaware corporation (Parent), Spark Merger Sub One Inc., a Delaware corporation and a wholly owned subsidiary of Parent (Merger Sub), and, solely for purposes of Section 11.14 thereto, Aya Healthcare, Inc. (Aya Healthcare), pursuant to which Merger Sub will merge with and into the Company, with the Company surviving as a wholly owned subsidiary of Parent (Aya Merger). On February 20, 2025, the Company and Aya Healthcare each received a request for additional information (Second Request) from the U.S. Federal Trade Commission (FTC) in connection with the FTC’s review of the transactions contemplated by the Merger Agreement. Issuance of the Second Request extends the waiting period under the Hart-Scott- Rodino Antitrust Improvements Act of 1976 until 30 days after both the Company and Aya Healthcare substantially comply with the Second Request, unless the waiting period is extended voluntarily by the parties or terminated earlier by the FTC. The Company expects that the Aya Merger will close in the second half of 2025, subject to the satisfaction or waiver of the other customary closing conditions specified in the Merger Agreement. The Aya Merger was approved by the Company's stockholders at a special meeting held on February 28, 2025. Upon completion of the transaction, it is expected that the Company will become a private company and its common stock will no longer trade on Nasdaq. During the fourth quarter of 2024, the Company incurred $4.2 million in fees associated with the pending Aya Merger, which is included in acquisition and integration-related costs in the consolidated statement of operations and comprehensive (loss) income.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Use of Estimates The preparation of consolidated financial statements in conformity with United States generally accepted accounting principles (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Management has assessed various accounting estimates and other matters, including those that require consideration of forecasted financial information, using information that is reasonably available to the Company at the time. Significant estimates and assumptions are used for, but not limited to: (i) the valuation of accounts receivable; (ii) goodwill, trade names, and other intangible assets; (iii) other long-lived assets; (iv) revenue recognition; (v) accruals for health, workers’ compensation, and professional liability claims; (vi) valuation of deferred tax assets; (vii) legal contingencies, and (viii) income taxes . Accrued insurance claims and reserves include estimated settlements from known claims and actuarial estimates for claims incurred but not reported. As additional information becomes available to the Company, its future assessment of these estimates could materially and adversely impact the Company's consolidated financial statements in future reporting periods. Actual results could differ from those estimates. Risks and Uncertainties The Company’s future results of operations and liquidity could be materially adversely affected by macroeconomic factors contributing to delays in payments from customers and inflationary pressure, uncertain or reduced demand, and the impact of any initiatives or programs that the Company may undertake to address financial and operational challenges faced by its customers. See associated risk factors in Item 1A. Risk Factors in this Annual Report on Form 10-K. Restatement of Prior Period Financial Statements In connection with the preparation of the Company’s financial statements for the three and nine months ended September 30, 2024, the Company identified an accounting error related to Medical Staffing Network Healthcare, LLC, which the Company acquired on June 30, 2014. The error pertains to an elimination entry that was improperly recorded, which resulted in the overstatement of revenue and the understatement of subcontractor liabilities. It was determined that the impact of the error was inconsequential in 2023 and 2024, and primarily related to the fiscal years of 2020 through 2022, during which time the Company's business greatly accelerated as a result of the pandemic. This non-cash error did not affect client billings, payments to health care professionals, or payments to subcontractors. Management assessed the materiality of the error, including the presentation in prior period consolidated financial statements, on a qualitative and quantitative basis in accordance with SEC Staff Accounting Bulletin No. 99, Materiality, codified in Accounting Standards Codification (ASC) Topic 250, Accounting Changes and Error Corrections . Based on this assessment, the Company concluded that the error and the related impacts did not result in a material misstatement of the previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2021 through 2023. However, correcting the cumulative effect of the error in 2024 would have had a material effect on the results of operations for that period. Therefore, the relevant prior periods’ financial statements and related footnotes have been corrected. Previously reported financial information for such an immaterial error will be corrected in future filings, as applicable. The Company has provided a summary of the revisions to the impacted financial statement line items from the previously issued financial statements. See Note 19 - Immaterial Financial Restatement to Prior Period Financial Statements. Cash and Cash Equivalents The Company considers all investments with original maturities of three months or less to be cash and cash equivalents. Interest income on cash and cash equivalents was $2.0 million for the year ended December 31, 2024 and immaterial for the years ended December 31, 2023 and 2022, and is included in interest income in the consolidated statements of operations and comprehensive (loss) income. Accounts Receivable, Allowances, and Concentration of Credit Risk Accounts receivable potentially subject the Company to concentrations of credit risk. The Company generally does not require collateral and mitigates its credit risk by performing credit evaluations and monitoring at-risk accounts. The allowance for credit losses is established for losses expected to be incurred on accounts receivable balances. Accounts receivable are written off against the allowance for credit losses when the Company determines amounts are no longer collectible. Judgment is required in the estimation of the allowance and the Company evaluates the collectability of its accounts receivable based on a combination of factors. The Company bases its allowance for credit loss estimates on its historical write-off experience, current conditions, an analysis of the aging of outstanding receivable and customer payment patterns, and specific reserves for customers in adverse condition adjusted for current expectations for the customers or industry. Based on the information currently available, the Company also considered expectations of future economic conditions when estimating its allowance for credit losses. The opening balance of the allowance for credit losses is reconciled to the closing balance for expected credit losses as follows: 2024 2023 Allowance for Credit Losses (amounts in thousands) Balance at January 1 $ 19,640 $ 13,058 Credit Loss Expense 1,290 4,908 Write-Offs, net of Recoveries (1,555) 54 Balance at March 31 19,375 18,020 Credit Loss Expense 18,858 3,134 Write-Offs, net of Recoveries (3,201) (4,240) Balance at June 30 35,032 16,914 Credit Loss Expense 1,512 2,355 Write-Offs, net of Recoveries (1,942) (1,394) Balance at September 30 34,602 17,875 Credit Loss Expense (228) 4,166 Write-Offs, net of Recoveries (a) (25,533) (2,401) Balance at December 31 $ 8,841 $ 19,640 ________________ (a) The 2024 write-off in the fourth quarter consists primarily of the receivables and credit loss allowances associated with the single MSP customer that filed for bankruptcy, as discussed below. In addition to the allowance for credit losses, the Company maintains a sales allowance for billing-related adjustments that may arise in the ordinary course of business and adjustments to the reserve are recorded as contra-revenue. The sales allowance balance as of December 31, 2024 and December 31, 2023 was $0.5 million and $0.9 million, respectively. The Company’s contract terms typically require payment between 30 to 60 days from the date of invoice and are considered past due based on the particular negotiated contract terms. The majority of the Company's customers are healthcare systems with a significant percentage in acute-care facilities. No single customer accounted for more than 10% of the Company's revenue for the years ended December 31, 2024, 2023, and 2022, or the Company's accounts receivable balance as of December 31, 2024 and 2023. In 2023 there was an increase in credit loss expense primarily driven by a deterioration in the accounts receivable aging stemming from a single MSP customer. On May 6, 2024, the MSP customer filed a voluntary petition for relief under Chapter 11 of the United States Bankruptcy Code. As a result, the Company recorded an associated credit loss expense of $19.4 million during the quarter ended June 30, 2024. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is determined on a straight-line basis over the estimated useful lives of the assets, which generally range from one Certain software development costs have been capitalized. Such costs include charges for consulting services and costs for Company personnel associated with programming, coding, and testing such software. Amortization of capitalized software costs is included in depreciation and amortization expense in the consolidated statements of operations and comprehensive (loss) income and begins when the software is ready for use. See Note 6 - Property and Equipment. Cloud Computing Arrangements Implementation costs associated with cloud computing arrangements are capitalized when incurred during the application development phase. In connection with the licensing of software products, the Company has entered into arrangements in which it does not take possession of the software; rather, the software application resides on the vendor's or a third-party's hardware, and the Company accesses and uses the software on an as-needed basis over the Internet or via a dedicated line. Therefore, the cloud computing arrangement does not give rise to an intangible asset. Costs are capitalized in accordance with the Company’s policies for other capitalizable service costs. Amortization is calculated over the contractual term of the cloud computing arrangement and is included in selling, general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income. As of December 31, 2024 and 2023, the Company had a current asset of $0.8 million and $0.5 million, respectively, included in prepaid expenses and a non-current asset of $10.8 million and $6.0 million, respectively, included in cloud computing in the consolidated balance sheets that have been capitalized in conjunction with implementations. Amortization of the cloud computing assets was $0.7 million, $0.5 million, and $0.6 million for the years ended December 31, 2024, 2023, and 2022, respectively. Leases The Company determines whether an arrangement constitutes a lease at commencement. Operating leases are included in operating lease right-of-use assets, operating lease liabilities - current, and operating lease liabilities - non-current in the consolidated balance sheets. Finance leases are included in other assets, other current liabilities, and other liabilities in the consolidated balance sheets. See Note 9 - Leases. Right-of-use assets are measured based on the corresponding lease liability adjusted for: (i) payments made to the lessor at or before the commencement date; (ii) initial direct costs; and (iii) tenant incentives under the lease. Rent expense commences when the lessor makes the underlying asset available to the Company. Lease liabilities are measured based on the present value of the total lease payments not yet paid discounted based on its incremental borrowing rate, as the rate implicit in the lease is not determinable. The Company estimates its incremental borrowing rate based on an analysis of publicly-traded debt securities of companies with credit and financial profiles similar to its own. The variable portion of the lease payments is not included in the right-of-use assets or lease liabilities. Rather, variable payments, other than those dependent upon an index or rate, are expensed when the obligation for those payments is incurred and are included in lease expense in selling, general and administrative expense in the consolidated statements of operations and comprehensive (loss) income. Rent expense for operating lease payments is recognized on a straight-line basis over the lease term. The Company does not assume renewals or early terminations unless it is reasonably certain to exercise these options at commencement. The Company has elected the practical expedient to not separate non-lease components from the lease components to which they relate, and instead account for each as a single lease component, for all of its underlying asset classes. Accordingly, all expenses associated with a lease contract are accounted for as lease expenses. The Company leases apartments for eligible field employees under short-term agreements (typically three Business Combinations Historically, business combinations have been accounted for at fair value using the acquisition method of accounting. Effective January 1, 2023, the Company accounts for business combinations in accordance with updated Business Combinations Topic 805. Contract assets and contract liabilities acquired in a business combination are recognized in accordance with Revenue from Contracts with Customers Topic 606. At the acquisition date, related revenue contracts with customers are accounted for as if the Company had originated the contracts. The acquired contract assets and liabilities are recognized and measured consistent with how they were recognized and measured in the acquiree's financial statements, if those financial statements were prepared in accordance with U.S. GAAP. Contract assets and contract liabilities from other contracts to which Topic 606 applies are similarly recognized and measured. In circumstances where it is unable to assess whether the financial statements were prepared in accordance with U.S. GAAP, the Company considers contract terms and specifications to determine what should be recorded at the acquisition date. Other assets or liabilities that arise from revenue contracts with customers in accordance with Topic 606 are accounted for at fair value. The associated acquisition costs are expensed as incurred and recorded as acquisition and integration-related costs. Restructuring costs associated with a business combination are expensed. The results of the acquired businesses' operations are included in the consolidated statements of operations and comprehensive (loss) income of the combined entity beginning on the date of acquisition. See Note 4 - Acquisitions. Goodwill, Trade Names, and Other Intangible Assets Goodwill represents the excess of purchase price and related costs over the fair value assigned to the net tangible and identifiable intangible assets of businesses acquired. Other identifiable intangible assets with definite lives are being amortized using the straight-line method over their estimated useful lives which have ranged from 2 to 16 years. Goodwill and certain intangible assets with indefinite lives are not amortized. Instead, these assets are reviewed for impairment annually at the beginning of the fourth quarter, and whenever circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. When reviewed, the Company has the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, as a basis for determining whether it is necessary to perform the quantitative testing. If it is determined that a quantitative test is necessary or more efficient than a qualitative approach, the Company measures the fair value of its reporting units using a combination of income and market approaches. The Company performs its annual review on October 1 . If the quantitative analysis is performed and the reporting unit’s carrying value exceeds its fair value, an impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value not to exceed the total amount of goodwill allocated to that reporting unit. Additionally, income tax effects from any tax-deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss is considered, if applicable. The Company determines its reporting units by identifying its operating segments and any component businesses and aggregates the component businesses if they have similar economic characteristics. Management considers historical experience and all available information at the time the fair values of its reporting units are estimated. However, fair values that could be realized in an actual transaction may have differed from those used to evaluate the potential impairment of goodwill. Long-lived assets and identifiable intangible assets with definite lives are evaluated for impairment. Long-lived assets and definite-lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Recoverability of long-lived assets is measured by a comparison of the carrying amount of the asset group to the future undiscounted net cash flow that is expected to be generated by those assets. If such assets are considered to be impaired, the impairment charge recognized is the amount by which the carrying amount of the assets exceeds the fair value of the assets. Any related impairment losses are recognized in earnings and included in the caption impairment charges in the consolidated statements of operations and comprehensive (loss) income. See Note 5 - Goodwill, Trade Names, and Other Intangible Assets. Debt Discount and Debt Issuance Costs Stated discounts on proceeds and other fees reimbursed to lenders were treated as a discount associated with the respective debt instrument and presented in the balance sheet as an offset to the carrying amount of the debt. Debt issuance costs associated with the revolving line-of-credit are presented as an asset, included in other assets on the balance sheet. Discounts are amortized to interest expense using the effective interest rate method, or a method that approximates the effective interest rate method, over the expected life of the debt. Sales and Other State Non-Income Tax Liabilities The Company's sales and other state non-income tax filings are subject to routine audits by authorities in the jurisdictions where it conducts business in the United States which may result in assessments of additional taxes. The Company accrues sales and other state non-income tax liabilities based on the Company’s best estimate of its probable liability utilizing currently available information and interpretation of relevant tax regulations. Given the nature of the Company’s business, some subjectivity exists as to both whether sales and other state non-income taxes can be assessed on its activity and how the sales tax will ultimately be measured by the relevant jurisdictions. The Company makes a determination for each reporting period whether the estimates for sales and other non-income taxes in certain states should be revised. The expense is included in selling, general and administrative expenses on its consolidated statements of operations and comprehensive (loss) income and the liability is reflected in sales tax payable within other current liabilities in the consolidated balance sheets. Insurance Claims The Company provides workers’ compensation insurance coverage, professional liability coverage, and healthcare benefits for eligible employees. The Company records its estimate of the ultimate cost of, and reserves for, workers' compensation and professional liability benefits based on actuarial models prepared or reviewed by an independent actuary using the Company’s loss history as well as industry statistics. The healthcare insurance accrual is for estimated claims that have occurred but have not been reported and is based on the Company’s historical claim submission patterns. Furthermore, in determining its reserves, the Company includes reserves for estimated claims incurred but not reported as well as unfavorable claims development. Under circumstances such as in the Company’s insured professional liability and workers' compensation policies, since a right of legal offset does not exist due to the fact that there are three parties to an incurred claim, the insured, the insurer, and the claimant, the related liability to the claimant should be classified separately on a gross basis with a separate related receivable from the insurer recognized as being due from insurance carriers. Accordingly, the Company’s consolidated balance sheets as of December 31, 2024 and 2023 reflect the related short-term liabilities in accrued compensation and benefits and the related long-term liabilities as accrued claims, and the short-term and long-term receivable portion as insurance recovery receivable - current and insurance recovery receivable - non-current, respectively. See Note 7 - Balance Sheet Details. The ultimate cost of workers’ compensation, professional liability, and health insurance claims will depend on actual amounts incurred to settle those claims and may differ from the amounts reserved by the Company for those claims. Workers’ compensation benefits are provided under a partially self-insured plan. The Company has letters of credit to guarantee payments of claims. At December 31, 2024 and 2023, the Company had outstanding approximately $14.7 million and $13.5 million, respectively, of standby letters of credit as collateral to secure the self-insured portion of this plan. Currently, the Company has claims-made primary professional liability policies that provide the Company and each working professional in its nurse and allied healthcare business with coverage. The Company has a claims-made professional liability policy for its physicians and advanced practitioners. At December 31, 2024 and 2023, the Company had outstanding $0.3 million of standby letters of credit as collateral to secure reimbursement of expenses under the existing plan. Subject to certain limitations, the Company also has umbrella liability coverage for its working nurses and allied healthcare professionals. While this umbrella coverage does not extend to professional liability claims against its independent contractor physicians and advanced practitioners, it does cover claims brought against all of the Company’s subsidiaries for non-patient general liability. Revenue Recognition Revenue from the Company’s services is recognized when control of the promised services is transferred to the Company’s customers, in an amount that reflects the consideration it expects to receive in exchange for the service. The Company has concluded that transfer of control of its staffing services, which represents the majority of its revenues, occurs over time as the services are provided. The following is a description of the nature, amount, timing, and uncertainty of revenue and cash flows from which the Company generates revenue. Temporary Staffing Revenue Revenue from temporary staffing is recognized as control of the services is transferred over time and is based on hours worked by the Company’s field staff. The Company recognizes the majority of its revenue at the contractual amount the Company has the right to invoice for services completed to date. Generally, billing to customers occurs weekly, bi-weekly, or monthly and is aligned with the payment of services to the temporary staff. Accounts receivable includes estimated revenue for employees’ and independent contractors’ time worked but not yet invoiced. At December 31, 2024 and 2023 the Company's estimate of amounts that had been worked but had not been billed totaled $60.4 million and $89.9 million, respectively, and are included in accounts receivable in the consolidated balance sheets. Other Services Revenue The Company offers other optional services to its customers that are transferred over time including: managed service programs (MSP) providing agency services (as further described below in Gross Versus Net Policies), recruitment process outsourcing (RPO), other outsourcing services, and retained search services, as well as separately billable travel and housing costs, which in total amount to less than 5% of its consolidated revenue for the years ended December 31, 2024, 2023, and 2022. Generally, billing and payment terms for MSP agency services are consistent with temporary staffing as the customers are similar or the same. Revenue from these services is recognized based on the contractual amount for services completed to date which best depicts the transfer of control of services. The Company does not, in the ordinary course of business, offer warranties or refunds. Gross Versus Net Policies The Company records revenue on a gross basis as a principal or on a net basis as an agent depending on the contracted arrangement, as follows: Managed Service Programs (MSP) The Company has certain contracts with healthcare facilities to provide comprehensive services through its MSPs. Under these contractual arrangements, the customer’s orders are filled with either one of the Company’s healthcare professionals or a third party’s healthcare professionals (subcontractors). When its healthcare professional is staffed, the Company determined that it acts as a principal in the arrangement, as it is considered the employer of record. Accordingly, revenue is reported on a gross basis in the consolidated statements of operations and comprehensive (loss) income. Alternatively, the Company determined that it acts as an agent in the arrangement when a subcontracted healthcare professional is staffed, as the Company does not control the services before they are transferred to the customer. Accordingly, revenue is reported on a net basis in the consolidated statements of operations and comprehensive (loss) income. The customer is invoiced for the hours worked by the subcontracted healthcare professional multiplied by the hourly bill rate. A subcontractor liability is recognized as a reduction of revenue, net of an administrative fee, and is generally payable after the Company has received payment from its customer. The Company’s administrative fee is calculated as a percentage of the customer’s invoice and is recognized over time as the services are rendered by the subcontracted healthcare professional. The Company does not collect or recognize an upfront placement fee. Physician Staffing The Physician Staffing business has contracts with its healthcare customers to provide temporary staffing services. The Company uses independent contractors for these services. The Company determined that it acts as a principal in these arrangements and, therefore, revenue is reported on a gross basis in the consolidated statements of operations and comprehensive (loss) income. See Note 3 - Revenue Recognition for the Company’s revenues disaggregated by revenue source. Sales and usage-based taxes are excluded from revenue. Contract Costs All contract fulfillment costs are expensed as incurred to direct operating expenses. There were no contract assets or material contract liabilities as of December 31, 2024 and 2023. Practical Expedients and Exemptions For the Company’s contracts that have an original duration of one year or less, the Company uses the practical expedients and has elected to recognize any incremental costs of obtaining these contracts as expensed when incurred. Further, the Company does not disclose the value of unsatisfied performance obligations for: (i) contracts with an original expected length of one year or less; and (ii) contracts for which it recognizes revenue at the amount to which it has the right to invoice for services performed. Share-Based Compensation For the years ended December 31, 2024, 2023, and 2022, the Company granted performance-based stock awards and restricted stock for a fixed number of common shares to employees. The Company values its restricted stock awards and the fair value of its performance-based stock awards by reference to its stock price on the date of grant. The Company has elected to recognize compensation expense on a straight-line basis over the requisite service period of the entire award. The Company granted performance-based stock awards to certain key personnel pursuant to its 2014 Omnibus Incentive Plan, amended and restated on May 23, 2017 (2017 Plan), replaced by the 2020 Omnibus Incentive Plan, effective for awards granted after May 19, 2020, and the 2024 Omnibus Incentive Plan, effective for awards granted after May 14, 2024, as described in Note 14 - Stockholders' Equity. Pursuant to the plans, the number of target shares that vest are determined based on the level of attainment of the targets. If a minimum level of performance is attained for the awards, restricted stock is issued based on the level of attainment. The Company recognizes performance-based restricted stock as compensation expense based on the most likely probability of attaining the prescribed performance and over the requisite service period beginning at its grant date and through the date the restricted stock vests. Compensation expense related to share-based payments is included in selling, general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income, and totaled $6.0 million, $6.6 million, and $7.4 million during the years ended December 31, 2024, 2023, and 2022, respectively. See Note 14 - Stockholders’ Equity. Advertising The Company’s advertising expense consists of programmatic advertising, display, search, internet, social media, video, and promotional aids and materials. Advertising costs are expensed as incurred and totaled $8.5 million, $11.5 million, and $16.1 million for the years ended December 31, 2024, 2023, and 2022, respectively, and are included in selling, general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income. Restructuring Costs The Company considers restructuring activities to be programs whereby it fundamentally changes its operations, such as closing and consolidating facilities, reducing headcount, and realigning operations in response to changing market conditions. As a result, restructuring costs on the consolidated statements of operations and comprehensive (loss) income primarily include employee termination costs and lease-related exit costs. Reconciliations of the employee termination costs and lease-related exit costs beginning and ending liability balance is presented below: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Employee Termination Costs Lease-Related Exit Costs Employee Termination Costs Lease-Related Exit Costs Employee Termination Costs Lease-Related Exit Costs Balance at beginning of period $ 895 $ 1,184 $ 799 $ 2,196 $ 160 $ 2,423 Charged to restructuring 2,519 525 2,491 62 792 765 Payments and adjustments (3,314) (921) (2,395) (1,074) (153) (992) Balance at end of period $ 100 $ 788 $ 895 $ 1,184 $ 799 $ 2,196 Income Taxes Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax basis of assets and liabilities, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company recognizes in its financial statements the impact of a tax position if that position is more likely than not of being sustained on audit, based on the technical merits of the position. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. The Company determines the need for a valuation allowance by assessing the probability of realizing deferred tax assets, taking into consideration all available positive and negative evidence, including historical operating results, expectations of future taxable income, carryforward periods available to the Company for tax reporting purposes, the evaluation of various income tax planning strategies, and other relevant factors. The Company maintains a valuation allowance when it is more likely than not that all or a portion of a deferred tax asset will not be realized based on consideration of all available evidence. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. Significant judgment is required in making this assessment. See Note 13 - Income Taxes. Comprehensive (Loss) Income Total comprehensive (loss) income includes net income or loss and foreign currency translation adjustments, net of any related deferred taxes, and is included within the accompanying consolidated statements of operations and comprehensive (loss) income. Certain of the Company’s foreign subsidiaries use their respective local currency as their functional currency. Assets and liabilities of these operations are translated at the exchange rates in effect on the balance sheet date. Income statement items are translated at the average exchange rates for the period. The cumulative impact of currency fluctuations related to the balance sheet translation is included in accumulated other comprehensive loss in the accompanying consolidated balance sheets and was an unrealized loss of $1.5 million at December 31, 2024 and 2023. The incom

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The Company's revenues from customer contracts are generated from temporary staffing services and other services. Revenue is disaggregated by segment in the following table. See Note 2 - Summary of Significant Accounting Policies. Year Ended December 31, 2024 Nurse Physician Total Segments (amounts in thousands) Temporary Staffing Services $ 1,113,725 $ 188,629 $ 1,302,354 Other Services 31,694 9,956 41,650 Total $ 1,145,419 $ 198,585 $ 1,344,004 Year Ended December 31, 2023 Nurse Physician Total Segments (amounts in thousands) Temporary Staffing Services $ 1,794,489 $ 169,077 $ 1,963,566 Other Services 46,939 9,223 56,162 Total $ 1,841,428 $ 178,300 $ 2,019,728 Year Ended December 31, 2022 Nurse Physician Total Segments (amounts in thousands) Temporary Staffing Services $ 2,625,860 $ 101,440 $ 2,727,300 Other Services 71,295 4,786 76,081 Total $ 2,697,155 $ 106,226 $ 2,803,381 See Note 17 - Segment Data.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisitions	Acquisitions HireUp On December 13, 2022, the Company purchased and acquired substantially all of the assets and assumed certain liabilities of HireUp Leadership Inc. (HireUp) for a purchase price of $6.0 million in cash, subject to adjustment, and $0.8 million in shares (or 29,811 shares) of the Company's common stock. The transaction was treated as a purchase of assets for income tax purposes. The sellers were eligible to receive up to an additional $8.0 million in earnout cash consideration based on HireUp's revenues and Adjusted EBITDA for each of the twelve-month periods ending on the first and second anniversaries of the first day after the closing date. Quarterly throughout 2023, and during the first quarter of 2024, the Company performed analyses using multiple updated forecasted scenarios and determined that the earnout would only be partially achieved. As a result, the Company recognized a decrease in the fair value of the related liabilities in the second and third quarters of 2023 and the first quarter of 2024. The Company paid the remaining earnout liability of $1.7 million in the first quarter of 2024. See Note 10 - Fair Value Measurements. During the quarter ended March 31, 2023, the Company assigned the following values to other identifiable intangible assets: (i) $0.9 million to trade names with a weighted average estimated useful life of 2 years; (ii) $2.5 million to a customer list with a weighted average estimated useful life of 10 years; and (iii) $3.5 million to a database with a weighted average estimated useful life of 7 years, for a total of $6.9 million in definite life intangible assets with a weighted average estimated useful life of 7 years. The remaining excess purchase price over the fair value of net assets acquired of $1.6 million was recorded as goodwill on the Company's consolidated balance sheets. See Note 5 - Goodwill, Trade Names, and Other Intangible Assets. Mint On October 3, 2022, the Company purchased and acquired substantially all of the assets and assumed certain liabilities of Mint Medical Physician Staffing, LP and Lotus Medical Staffing LLC (collectively, Mint) for a purchase price of $27.0 million in cash, subject to adjustment, and $3.6 million in shares (or 114,278 shares) of the Company's common stock. The transaction was treated as a purchase of assets for income tax purposes. The sellers were eligible to receive up to an additional $10.0 million in earnout cash consideration based on Mint's revenues and gross profit for each of the twelve-month periods ending on the first and second anniversaries of the first day of the calendar month following the closing date. In the fourth quarter of 2023, the Company performed a calculation for the first measurement period, resulting in the achievement of a $4.9 million earnout, which was paid in the first quarter of 2024. During the fourth quarter of 2024, the Company performed a calculation for the second measurement period, resulting in the achievement of a $4.4 million earnout. This remaining liability was paid in the first quarter of 2025. See Note 10 - Fair Value Measurements. During the quarter ended March 31, 2023, the Company assigned the following values to other identifiable intangible assets: (i) $0.4 million to trade names with a weighted average estimated useful life of 1 year; (ii) $2.3 million to a customer list with a weighted average estimated useful life of 11 years; and (iii) $12.4 million to a database with a weighted average estimated useful life of 7 years, for a total of $15.1 million in definite life intangible assets with a weighted average estimated useful life of 7 years. The remaining excess purchase price over the fair value of net assets acquired of $20.1 million was recorded as goodwill on the Company's consolidated balance sheets. See Note 5 - Goodwill, Trade Names, and Other Intangible Assets. Local Business On December 15, 2022, the Company purchased and acquired certain assets and assumed certain liabilities of an Ohio based business for a purchase price of $2.0 million in cash, subject to customary post-closing adjustments. The transaction was treated as a purchase of assets for income tax purposes. During the quarter ended March 31, 2023, an immaterial amount was recorded as goodwill on the Company's consolidated balance sheets. See Note 5 - Goodwill, Trade Names, and Other Intangible Assets. The above acquisitions made in 2022, HireUp, Mint, and a local business, both individually and in the aggregate, were not significant and have been accounted for using the acquisition method of accounting. The pro-forma impact on the Company's consolidated revenue from services and net income, including the pro forma effect of events that are directly attributable to the acquisitions, was not significant. Cross Country Workforce Solutions Group (CCWSG) On June 8, 2021, the Company purchased and acquired substantially all of the assets and assumed certain liabilities of Workforce Solutions Group, Inc. (WSG) for a purchase price of $25.0 million in cash and $5.0 million in shares (or 307,730 shares) of the Company's common stock. The transaction was treated as a purchase of assets for income tax purposes. The sellers were eligible to receive an earnout based on the business’ performance through three years after the acquisition date that could provide up to an additiona l $15.0 million in cash. In the third quarter of 2022, the Company determined that the contingent consideration earnout was achieved for the 2021 through 2022 period and, as a result, the Company made a $7.5 million earnout payment. In the third quarter of 2023, the Company determined that the contingent consideration earnout was achieved for the 2022 through 2023 period and, as a result, the Company made the final $7.5 million earnout payment. Acquisition-related costs Other than the fees associated with the pending acquisition of the Company as discussed on Note 1 - Organization and Basis of Presentation, the Company recorded an immaterial amount of acquisition-related costs associated with the Company's acquisitions for the years ended December 31, 2024, 2023, and 2022.

Goodwill, Trade Names, and Othe

Goodwill, Trade Names, and Other Intangible Assets	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Trade Names, and Other Intangible Assets	Goodwill, Trade Names, and Other Intangible Assets The Company had the following acquired intangible assets: December 31, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net (amounts in thousands) Intangible assets subject to amortization: Databases $ 36,530 $ 21,945 $ 14,585 $ 45,930 $ 24,971 $ 20,959 Customer relationships 52,538 30,837 21,701 52,538 26,286 26,252 Trade names — — — 900 548 352 Software — — — 1,700 695 1,005 Other intangible assets, net $ 89,068 $ 52,782 $ 36,286 $ 101,068 $ 52,500 $ 48,568 Intangible assets not subject to amortization: Trade names, indefinite-lived $ 5,900 $ 5,900 During 2024, fully amortized intangible assets of $6.5 million related to databases and $0.9 million related to trade names, along with the related accumulated amortization, were removed from the table above. As of December 31, 2024, estimated annual amortization expense was as follows: Years Ending December 31: (amounts in thousands) 2025 $ 8,651 2026 7,482 2027 6,191 2028 4,791 2029 4,107 Thereafter 5,064 $ 36,286 The changes in the carrying amount of goodwill by reportable segment are as follows: Nurse Physician Total (amounts in thousands) Balances as of December 31, 2023 Aggregate goodwill acquired $ 382,381 $ 63,521 $ 445,902 Accumulated impairment loss (269,874) (40,598) (310,472) Goodwill, net of impairment loss 112,507 22,923 135,430 Changes to aggregate goodwill in 2024 Impairment charges (a) (370) — (370) Balances as of December 31, 2024 Aggregate goodwill acquired 382,381 63,521 445,902 Accumulated impairment loss (270,244) (40,598) (310,842) Goodwill, net of impairment loss $ 112,137 $ 22,923 $ 135,060 ________________ (a) Represents the write-off of the relative fair value of the goodwill associated with Selected. Goodwill, Trade Names, and Other Intangible Assets Impairment The Company tests reporting units’ goodwill and intangible assets with indefinite lives for impairment annually during the fourth quarter and more frequently if impairment indicators exist. The Company performs quarterly qualitative assessments of significant events and circumstances, such as reporting units’ historical and current results, assumptions regarding future performance, strategic initiatives and overall economic factors, and macro-economic developments, to determine the existence of potential indicators of impairment and assess if it is more likely than not that the fair value of reporting units or intangible assets is less than their carrying value. If indicators of impairments are identified a quantitative impairment test is performed. The Company performed its annual quantitative impairment test of goodwill and its indefinite-lived trade name as of October 1, 2024 and 2023, and determined that the estimated fair value of its reporting units and its indefinite-lived trade name exceeded their respective carrying values. Although management believes that the Company’s current estimates and assumptions utilized in its quantitative testing are reasonable and supportable, there can be no assurance that the estimates and assumptions management used for purposes of its assessment as of December 31, 2024 will prove to be accurate predictions of future performance. At the end of December 2024, the Company discontinued use of the Selected software and associated business. Selected was an asset acquisition completed in December of 2021. As a result, at the end of the fourth quarter of 2024, the Company wrote off goodwill of $0.4 million. For its long-lived assets and definite-lived intangible assets, the Company reviews for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. As of December 31, 2024, the Company wrote off the database and software intangible assets associated with Selected, and recorded impairment charges impairment charges impairment charges

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment The Company’s property and equipment consists of the following: December 31, Useful Lives 2024 2023 (amounts in thousands) Computer equipment 3-5 years $ 3,008 $ 5,236 Computer software 1-10 years 42,714 34,531 Office equipment 5-7 years 282 467 Furniture and fixtures 7 years 632 703 Construction in progress (a) 1,131 998 Leasehold improvements (b) 368 1,212 48,135 43,147 Less accumulated depreciation and amortization (19,285) (15,808) $ 28,850 $ 27,339 _______________ (a) Primarily related to software development. (b) See Note 2 – Summary of Significant Accounting Policies.

Balance Sheet Details

Balance Sheet Details	12 Months Ended
	Dec. 31, 2024
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Details	Balance Sheet Details December 31, 2024 2023 (amounts in thousands) Insurance recovery receivable - current: Health $ 1,178 $ 886 Workers’ compensation 2,798 2,687 Professional liability 5,279 5,524 $ 9,255 $ 9,097 Insurance recovery receivable - non-current: Workers’ compensation $ 8,161 $ 8,037 Professional liability 12,767 17,677 $ 20,928 $ 25,714 Other assets: Security deposits $ 1,063 $ 720 Deferred compensation 2,889 3,298 Net debt issuance costs 1,807 2,623 Post employment benefit 50 32 $ 5,809 $ 6,673 Accounts payable and accrued expenses: Trade accounts payable $ 5,744 $ 3,040 Subcontractor payable 37,790 73,836 Accrued expenses 21,412 15,946 $ 64,946 $ 92,822 Accrued compensation and benefits: Salaries and payroll taxes $ 24,606 $ 27,042 Bonuses and commissions 2,615 2,893 Workers’ compensation 8,383 8,476 Professional liability 6,121 6,252 Health care 4,768 6,550 Vacation 1,153 1,084 $ 47,646 $ 52,297 Accrued claims: Workers’ compensation $ 15,355 $ 14,798 Professional liability 19,070 20,055 $ 34,425 $ 34,853 Other liabilities: Restructuring $ 74 $ 474 Deferred taxes 566 401 Deferred compensation 2,926 3,343 $ 3,566 $ 4,218

Debt

Debt	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Debt	Debt The Company's debt consists of the following: December 31, 2024 December 31, 2023 Principal Debt Issuance Costs Principal Debt Issuance Costs (amounts in thousands) Senior Secured Asset-Based Loan, interest of 6.31% and 6.99% at December 31, 2024 and 2023, respectively $ — $ (1,807) $ — $ (2,623) Debt $ — $ (1,807) $ — $ (2,623) As of December 31, 2024 and 2023, there was no debt outstanding on the consolidated balance sheets. The Company has elected to present the debt issuance costs associated with its senior secured asset-based credit facility as an asset, included in other assets on the consolidated balance sheets. 2021 Term Loan Credit Agreement On June 8, 2021, the Company entered into a Term Loan Credit Agreement (Term Loan Agreement) with certain lenders identified therein (collectively, the Lenders) and Wilmington Trust, National Association as administrative agent and collateral agent, pursuant to which the Lenders extended to the Company a six-year second lien subordinated term loan in the amount of $100.0 million (term loan). On November 18, 2021, the Company amended the Term Loan Agreement (Term Loan First Amendment), which provided the Company an incremental borrowing in an aggregate amount equal to $75.0 million. Additionally, the Term Loan First Amendment increased the aggregate amount of all increases (as defined in the Term Loan Agreement) to be no greater than $115.0 million. On April 14, 2023, the Company amended the Term Loan Agreement (Term Loan Second Amendment), which provided the option for all or a portion of the borrowings to bear interest at a rate based on the Secured Overnight Financing Rate (SOFR) or the Base Rate (as defined in the Term Loan Agreement), at the election of the borrowers, plus an applicable margin. In the second and fourth quarters of 2022, the Company made early prepayments totaling $100.0 million, and incurred prepayment premiums of $1.0 million pursuant to the Term Loan Agreement. Debt issuance costs of $1.4 million and $1.3 million were written off in the second and fourth quarters of 2022, respectively. On June 30, 2023, the Company repaid all outstanding obligations of $73.9 million under the term loan and terminated the Term Loan Agreement. As a result, debt issuance costs of $1.7 million were written off in the second quarter of 2023. There were no prepayment premiums associated with the payoff and all subsidiary guarantees of the term loan were automatically released. Any prepayment premiums and write-off of debt issuance costs were included as loss on early extinguishment of debt in the consolidated statements of operations and comprehensive (loss) income. 2019 Asset-Based Loan Agreement Effective October 25, 2019, the Company terminated its prior senior credit facility and entered into an asset-based loan agreement, by and among the Company and certain of its domestic subsidiaries, as borrowers or guarantors, Wells Fargo Bank, N.A., and PNC Bank N.A., as well as other Lenders (as defined therein) from time to time parties thereto (Loan Agreement). The Loan Agreement provided for a five-year revolving senior secured asset-based credit facility (ABL) in the aggregate principal amount of up to $120.0 million, including a sublimit for swing loans up to $15.0 million and a $35.0 million sublimit for standby letters of credit. On June 30, 2020, the Company amended the Loan Agreement (First Amendment), which increased the current aggregate committed size of the ABL from $120.0 million to $130.0 million. All other terms, conditions, covenants, and pricing of the Loan Agreement remained the same. On March 8, 2021, the Company amended the Loan Agreement (Second Amendment), which increased the current aggregate committed size of the ABL from $130.0 million to $150.0 million, increased certain borrowing base sub-limits, and decreased both the cash dominion event and financial reporting triggers. On June 8, 2021, the Company amended the Loan Agreement (Third Amendment), which permitted the incurrence of indebtedness and grant of security as set forth in the Loan Agreement and in accordance with the Intercreditor Agreement (as defined in the Loan Agreement), and provides mechanics relating to a transition away from LIBOR as a benchmark interest rate to a replacement alternative benchmark rate or mechanism for loans made in U.S. dollars. On November 18, 2021, the Company amended the Loan Agreement (Fourth Amendment), whereby the permitted indebtedness (as defined in the Loan Agreement), was increased to $175.0 million. On March 21, 2022, the Company amended the Loan Agreement (Fifth Amendment), which increased the current aggregate committed size of the ABL from $150.0 million to $300.0 million, extended the term of the credit facility for an additional five years, On September 29, 2023, the Company amended the Loan Agreement (Sixth Amendment), which changed the minimum fixed charge coverage ratio from a maintenance covenant to a springing covenant based on excess availability, which provides for compliance with the covenant only during a compliance period (any time that excess availability falls below a certain threshold), and in such case, the financial covenant shall be tested during this period. On July 29, 2024, the Company amended the Loan Agreement (Seventh Amendment), which allows for all share repurchases paid in cash prior to June 30, 2024 and thereafter to be excluded as restricted payments in the fixed charge coverage ratio calculation, if as of the date of the share repurchase, there is no revolving ABL balance (except for interest and fees payable in accordance with the terms of the Loan Agreement). These amendments were treated as modifications of debt and, as a result, the associated fees and costs were included in debt issuance costs and are amortized ratably over the remaining term of the Loan Agreement. The ABL availability is subject to a borrowing base of up to 85% of secured eligible accounts receivable, subject to adjustment at certain quality levels, minus customary reserves and subject to customary adjustments. Revolving loans and letters of credit issued under the Loan Agreement reduce availability under the ABL on a dollar-for-dollar basis. At December 31, 2024, there were no borrowings drawn under the ABL, and borrowing base availability under the ABL was $146.9 million, with $132.0 million of availability net of $14.9 million of letters of credit outstanding related to workers' compensation and professional liability policies. As of December 31, 2024, the interest rate spreads and fees under the ABL were based on SOFR plus 1.85% for the revolving portion of the borrowing base. The Base Rate margin would have been 0.75% for the revolving portion. The SOFR and Base Rate margins are subject to monthly adjustments, pursuant to a pricing matrix based on the Company’s excess availability under the revolving credit facility. In addition, the facility is subject to an unused line fee, letter of credit fees, and an administrative fee. The unused line fee is 0.375% of the average daily unused portion of the revolving credit facility. The Loan Agreement contains various restrictions applicable to the Company and its subsidiaries. For the three months ended December 31, 2024, the excess availability did not fall below the stated threshold and, as a result, there was no covenant compliance period. Obligations under the ABL are secured by substantially all the assets of the borrowers and guarantors, subject to customary exceptions. The Loan Agreement also contains customary events of default. If an event of default under the Loan Agreement occurs and remains uncured, then the administrative agent or the requisite lenders may declare any outstanding obligations to be immediately due and payable. In addition, if the Company or any of its subsidiaries becomes the subject of voluntary or involuntary proceedings under any bankruptcy, insolvency or similar law, then any outstanding obligations under the Agreement will automatically become due and payable.

Leases

Leases	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Leases	Leases The Company’s lease population of its right-of-use assets and lease liabilities is substantially related to the rental of office space. The Company enters into lease agreements as a lessee that may include options to extend or terminate early. Some of these real estate leases require variable payments of property taxes, insurance, and common area maintenance, in addition to base rent. Certain of the leases have provisions for free rent during the lease term and/or escalating rent payments and, particularly for the Company’s longer-term leases for its corporate offices, it has received incentives to enter into the leases, such as receiving up to a specified dollar amount to construct tenant improvements. These leases do not include residual value guarantees, covenants, or other restrictions. See Note 2 - Summary of Significant Accounting Policies. During the years ended December 31, 2024, 2023, and 2022, the Company reduced or fully vacated leased office space in certain offices, which resulted in a right-of-use asset impairment charge of $2.8 million for the year ended December 31, 2022, and an immaterial right-of-use asset impairment charge for the years ended December 31, 2024 and 2023. The fair value of the right-of-use assets was based on the estimated sublease income for the space taking into consideration the time period it will take to obtain a subtenant, the applicable discount rate, and the sublease rate. For the years ended December 31, 2024, 2023, and 2022, the Company wrote off an immaterial amount of leasehold improvements and other property and equipment related to these locations. The measurement of the right-of-use asset impairments, using the assumptions described, is a Level 3 fair value measurement. See Note 10 - Fair Value Measurements for a description of Level 3 inputs. The table below presents the lease-related assets and liabilities included on the consolidated balance sheets: Classification on Consolidated Balance Sheets: December 31, 2024 December 31, 2023 (amounts in thousands) Operating lease right-of-use assets $ 2,468 $ 2,599 Operating lease liabilities - current $ 2,089 $ 2,604 Operating lease liabilities - non-current $ 1,782 $ 2,663 December 31, 2024 December 31, 2023 Weighted average remaining lease term 2.6 years 2.2 years Weighted average discount rate 7.05 % 6.36 % The table below reconciles the undiscounted cash flows for each of, and total of, the remaining years to the operating lease liabilities (which do not include short-term leases) recorded on the consolidated balance sheets as of December 31, 2024: Years Ending December 31: (amounts in thousands) 2025 $ 2,289 2026 728 2027 602 2028 522 2029 136 Total minimum lease payments 4,277 Less: amount of lease payments representing interest (406) Present value of future minimum lease payments 3,871 Less: operating lease liabilities - current (2,089) Operating lease liabilities - non-current $ 1,782 Other Information The table below provides information regarding supplemental cash flows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Supplemental Cash Flow Information: Cash paid for amounts included in the measurement of operating lease liabilities $ 3,212 $ 4,859 $ 5,753 Right-of-use assets acquired under operating lease $ 1,433 $ 1,040 $ 473 The components of lease expense are as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Amounts Included in Consolidated Statements of Operations and Comprehensive (Loss) Income: Operating lease expense $ 1,317 $ 1,681 $ 2,550 Short-term lease expense $ 1,439 $ 3,209 $ 5,114 Variable and other lease costs $ 851 $ 724 $ 2,195 Operating lease expense, short-term lease expense, and variable and other lease costs are included in selling, general and administrative expenses, direct operating expenses, and restructuring costs in the consolidated statements of operations and comprehensive (loss) income, depending on the nature of the leased asset. Operating lease expense is reported net of sublease income, which is not material. Variable and other lease costs for the year ended December 31, 2022 include a benefit associated with the early termination of a lease for one of the Company's corporate offices which was previously restructured. As of December 31, 2024, the Company did not have any material operating leases that had not yet commenced, and does not have any finance lease contracts.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. A fair value hierarchy was established which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value: Level 1 —Quoted prices in active markets for identical assets or liabilities. Level 2 —Observable inputs other than Level 1 prices, such as quoted prices for similar assets or 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 or liabilities. Level 3 —Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Items Measured at Fair Value on a Recurring Basis: The Company’s financial assets/liabilities required to be measured on a recurring basis were primarily its: (i) deferred compensation asset included in other assets; and (ii) deferred compensation liability included in other liabilities on its consolidated balance sheets. Deferred compensation —The Company utilizes Level 1 inputs to value its deferred compensation assets and liabilities. The Company’s deferred compensation assets and liabilities are measured using publicly available indices, as per the plan documents. The estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis is as follows: Fair Value Measurements December 31, 2024 December 31, 2023 (amounts in thousands) Financial Assets: (Level 1) Deferred compensation asset $ 2,889 $ 3,298 Financial Liabilities: (Level 1) Deferred compensation liability $ 2,926 $ 3,343 Items Measured at Fair Value on a Non-recurring Basis: The Company's non-financial assets, such as goodwill, trade names, other intangible assets, right-of-use assets, and property and equipment, are measured at fair value when there is an indicator of impairment and are recorded at fair value only when an impairment charge is recognized. The years ended December 31, 2024, 2023, and 2022 included impairment charges to right-of-use assets along with related property and equipment in connection with leases that were vacated during those years. The year ended December 31, 2024 also included the write-off of goodwill and intangible assets associated with the impairment of the previous asset acquisition Selected. During the years ended December 31, 2023 and 2022, certain IT projects were written off, resulting in an impairment of the related IT assets. Accordingly, as of December 31, 2024, 2023, and 2022, these assets were recorded at fair value using Level 3 inputs. See Note 5 - Goodwill, Trade Names, and Other Intangible Assets and Note 9 - Leases for more information about these impairments. Other Fair Value Disclosures: Financial instruments not measured or recorded at fair value in the consolidated balance sheets consist of cash and cash equivalents, accounts receivable, and accounts payable and accrued expenses. The estimated fair value of accounts receivable and accounts payable and accrued expenses approximate their carrying amount due to the short-term nature of these instruments. Other financial instruments not measured or recorded at fair value include earnout liabilities related to the (i) Mint and (ii) HireUp acquisitions, as discussed below. (i) Potential earnout payments related to the Mint acquisition are contingent upon meeting certain performance requirements based on 2022 through 2024 performance. On a quarterly basis, the Company performs an analysis using multiple forecasted scenarios to determine the fair value of the earnout liability. In the fourth quarter of 2023, the Company performed the earnout calculation for the first measurement period, resulting in an earnout of $4.9 million, which was paid in the first quarter of 2024. During the fourth quarter of 2024, the Company performed a calculation for the second measurement period, resulting in the achievement of a $4.4 million earnout, included in the current portion of earnout liability on the consolidated balance sheets. This remaining liability was paid in the first quarter of 2025. The carrying amount of the earnout liability approximates fair value. See Note 4 - Acquisitions. (ii) Potential earnout payments related to the HireUp acquisition were contingent upon meeting certain performance requirements based on 2022 through 2024 performance. Quarterly throughout 2023 and in the first quarter of 2024, the Company performed analyses using multiple updated forecasted scenarios and determined that the earnout would only be partially achieved. As a result, the Company recognized a decrease in the fair value of the related liabilities in the second and third quarters of 2023 and the first quarter of 2024. The remaining liability of $1.7 million was paid in the first quarter of 2024. See Note 4 - Acquisitions. Concentration of Credit Risk: See discussion of credit losses and allowance for credit losses in Note 2 - Summary of Significant Accounting Policies. Overall, based on the large number of customers in differing geographic areas, primarily throughout the United States and its territories, the Company believes that the concentration of credit risk is limited.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The Company maintains a voluntary defined contribution 401(k) profit-sharing plan covering all eligible employees as defined in the plan documents. The plan provides for a discretionary matching contribution, which is equal to a percentage of each eligible contributing participant’s elective deferral, which the Company, at its sole discretion, determines from year to year. Contributions by the Company, net of forfeitures, under this plan were $1.5 million for the year ended December 31, 2024 and $2.6 million for the years ended December 31, 2023 and 2022. Eligible employees who elect to participate in the plan are generally vested in any existing matching contribution after three years of service with the Company. The Company maintains a 2003 Deferred Compensation Plan, which was frozen effective December 31, 2017, and a 2017 Nonqualified Deferred Compensation Plan, each a non-qualified deferred compensation arrangement, intended to comply with Section 409A of the Internal Revenue Code of 1986, as amended (Code). Under the deferred compensation plans, certain designated key employees may elect to defer the receipt of a portion of their annual base salary, bonus and commission to the deferred compensation plans. Generally, payments under the deferred compensation plans automatically commence upon a participant’s retirement, termination of employment, or death during employment. Under certain circumstances described in the deferred compensation plans, participants may receive distributions during employment. In connection with the deferred compensation plans, the Company elected to invest in amounts consistent with the participants' choices of allocations to funds. Participants of the deferred compensation plans are the Company’s unsecured general creditors with respect to the deferred compensation plan benefits. The liability for the deferred compensation is included in other long-term liabilities in the consolidated balance sheets and was $2.9 million and $3.3 million at December 31, 2024 and 2023, respectively.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies Legal Proceedings From time to time, the Company is involved in various litigation, claims, investigations, and other proceedings that arise in the ordinary course of its business. These proceedings primarily relate to employee-related matters that include individual and collective claims, professional liability, tax, and payroll practices. The Company establishes reserves when available information indicates that a loss is probable and an amount or range of loss can be reasonably estimated. These assessments are performed at least quarterly and are based on the information available to management at the time and involve significant management judgment to determine the probability and estimated amount of potential losses, if any. Based on the available information considered in its reviews, the Company adjusts its loss contingency accruals and its disclosures as may be required. Actual outcomes or losses may differ materially from those estimated by the Company’s current assessments, including available insurance recoveries, which would impact the Company’s profitability. Adverse developments in existing litigation claims or legal proceedings involving the Company or new claims could require management to establish or increase litigation reserves or enter into unfavorable settlements or satisfy judgments for monetary damages for amounts in excess of current reserves, which could adversely affect the Company’s financial results. During the year ended December 31, 2024, the Company recorded approximately $4.7 million of legal settlement charges related to the resolution of several class action lawsuits, which is included in legal and other losses on its consolidated statements of operations and comprehensive (loss) income . In addition, the Company recorded $3.6 million of estimated costs, partially offset by a recovery of $1.8 million, related to a previously unrecoverable asset. The Company believes that the outcome of any outstanding loss contingencies as of December 31, 2024 will not have a material adverse effect on its business, financial condition, results of operations, or cash flows. Sales and Other State Non-Income Tax Liabilities The Company operates in all 50 states and numerous local jurisdictions, some of which assess sales and other state non-income taxes on our services. In the past, it has been subject to routine audits by authorities in the jurisdictions which have resulted in assessments of additional taxes, interest and penalties. The Company accrues sales and other state non-income tax liabilities based on its best estimate of the probable liability utilizing currently available information and interpretation of relevant tax regulations. Given the nature of the Company’s services offered, subjectivity exists as to both whether sales and other state non-income taxes can be assessed. The Company makes a determination for each reporting period whether the estimates for sales and other non-income taxes in certain states and local jurisdictions are materially accurate. The expense is included in selling, general and administrative expenses in its consolidated statements of operations and comprehensive (loss) income and the liability is reflected in sales tax payable within other current liabilities in the consolidated balance sheets.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The components of the Company's (loss) income before income taxes are as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) United States $ (17,435) $ 102,200 $ 252,433 Foreign 1,037 694 664 (Loss) income before income taxes $ (16,398) $ 102,894 $ 253,097 The components of the Company’s income tax (benefit) expense are as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Current: Federal $ (104) $ 19,871 $ 48,017 State (75) 8,940 13,769 Foreign 281 148 219 Total 102 28,959 62,005 Deferred: Federal (2,004) 554 387 State (105) 596 4,667 Foreign 165 154 56 Total (1,944) 1,304 5,110 Income tax (benefit) expense $ (1,842) $ 30,263 $ 67,115 Deferred income taxes reflect the Company's net tax effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities are as follows: December 31, 2024 2023 (amounts in thousands) Deferred Tax Assets: Accrued other and prepaid expenses $ 432 $ 912 Allowance for credit losses 2,379 5,321 Intangible assets 7,784 7,072 Net operating loss carryforwards 6,571 1,080 Accrued professional liability 1,907 851 Accrued workers’ compensation 3,215 3,097 Share-based compensation 918 1,197 Operating lease liabilities 659 1,319 Depreciation 203 — Credit carryforwards 170 — Other 1,127 1,016 Gross deferred tax assets 25,365 21,865 Valuation allowance (178) (2) 25,187 21,863 Deferred Tax Liabilities: Depreciation — (967) Indefinite-lived intangibles (16,763) (14,296) Operating lease right-of-use assets (320) (620) Tax on unrepatriated earnings (565) (401) (17,648) (16,284) Net deferred taxes $ 7,539 $ 5,579 As of December 31, 2024 and 2023, the Company had immaterial valuation allowances on its deferred tax assets. As of December 31, 2024 , the Company had approximately $25.8 million of federal net operating loss carryforwards, $43.6 million of state net operating loss carryforwards, and an immaterial amount of foreign net operating loss carryforwards. The net operating losses (NOLs) expire as follows: state between 2026 and 2041 and foreign between 2025 and 2028. As a result of the Tax Cuts and Jobs Act of 2017 (2017 Tax Act), the federal NOL and certain state NOLs generated in 2024, 2020, 2019, and 2018 carry forward indefinitely. The reconciliation of income tax computed at the U.S. federal statutory rate to income tax (benefit) expense is as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Tax at U.S. statutory rate $ (3,444) $ 21,608 $ 53,150 State taxes, net of federal benefit (653) 6,834 15,352 Non-deductible items (a) 588 573 179 Foreign tax expense 228 155 136 Valuation allowances — 1 1 Uncertain tax positions 867 2,771 (1,694) Officers' compensation 313 (275) 404 Tax credits (170) (441) — Return to provision 465 (482) (169) Other (36) (481) (244) Income tax (benefit) expense $ (1,842) $ 30,263 $ 67,115 ________________ (a) Includes non-deductible meals and incidentals and other miscellaneous non-deductible items. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Balance at January 1 $ 10,377 $ 7,581 $ 9,179 Additions based on tax positions related to the current year 1,336 2,737 349 Additions (reductions) based on tax positions related to prior years (851) 59 (1,947) Balance at December 31 $ 10,862 $ 10,377 $ 7,581 There were no short-term unrecognized tax benefits as of December 31, 2024 and 2023. Long-term unrecognized tax benefits are included in uncertain tax positions in the consolidated balance sheets and were $10.1 million and $10.6 million as of December 31, 2024 and 2023, respectively. As of December 31, 2024 and 2023, the Company had unrecognized tax benefits, which would affect the effective tax rate if recognized, of $10.7 million and $10.0 million, respectively. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. During the years ended December 31, 2024 , 2023, and 2022, interest and penalties, and accruals for the payment of interest and penalties, were immaterial. Tax years 2012 through 2024 remain open to examination by certain taxing jurisdictions to which the Company is subject to tax. An unrecognized tax benefit should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward if such carryforward would offset the disallowance of the tax position. As a result of the Company’s generation of a net operating loss, the Company reclassified $1.3 million

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Stock Repurchase Program On August 16, 2022, the Company’s Board of Directors authorized a new stock repurchase program (the New Repurchase Program), whereby the Company could repurchase up to $100.0 million of its shares of common stock, subject to the terms of its current credit agreements. The Company was also authorized to continue to repurchase any remaining shares available for repurchase under the Company’s previous stock repurchase program, which was approved by the Board of Directors on February 28, 2008 (the Prior Repurchase Program). Upon completion of the authorized number of shares available for repurchase under the Prior Repurchase Program, the Company commenced repurchases under the New Repurchase Program during the third quarter of 2022. On May 1, 2023, the Company’s Board of Directors authorized approximately $59.0 million in additional share repurchases, such that, effective for trades made after May 3, 2023, the aggregate amount available for stock repurchases under the New Repurchase Program was set at $100.0 million (Repurchase Program). The shares can be repurchased from time-to-time in the open market or in privately negotiated transactions. The Repurchase Program does not obligate the Company to repurchase any particular number of shares of common stock and may be discontinued by the Board of Directors at any time. Decisions regarding the amount and the timing of repurchases under the Repurchase Program will be subject to the Company’s available liquidity and cash on hand, applicable legal requirements, the terms of the Company’s Loan Agreement, general market conditions, and other factors. During the fourth quarter of 2022, the Company entered into a Rule 10b5-1 Repurchase Plan to allow for share repurchases during the Company’s blackout periods, effective through November 2, 2023. During the third quarter of 2023, the Company entered into a new Rule 10b5-1 Repurchase Plan to allow for share repurchases during the Company's blackout periods, beginning on January 2, 2024 and effective through November 7, 2024. During the years ended December 31, 2024, 2023, and 2022, the Company repurchased and retired the following shares of common stock: Total Number of Shares Purchased Average Price Paid Per Share Approximate Dollar Value of Shares Purchased Years Ending December 31: (dollar value in thousands, except per share data) 2024 2,401,924 $ 15.31 $ 36,783 2023 2,343,583 $ 24.58 $ 57,607 2022 1,364,815 $ 25.83 $ 35,257 As of December 31, 2024, the Company had $40.5 million remaining for share repurchase under the Repurchase Program, subject to certain conditions in the Company's Loan Agreement. As of December 31, 2024, the Company had 32,277,395 unrestricted shares of common stock outstanding. The Company may repurchase up to an aggregate amount not to exceed $5.0 million pursuant to its Loan Agreement, in any fiscal year, or an unlimited amount if the Company meets certain conditions as described in the agreement. In 2024, the conditions were met to repurchase an unlimited number of shares. Share-Based Payments On May 19, 2020, the Company’s stockholders approved the Cross Country Healthcare, Inc. 2020 Omnibus Incentive Plan (2020 Plan), which replaced the 2017 Plan, and applies to awards granted after May 19, 2020. The remaining shares available for grant under the 2017 Plan were cancelled and no further awards were granted under that plan. The 2020 Plan generally mirrors the terms of the 2017 Plan and includes the following provisions: (i) an aggregate share reserve of 3,000,000 shares; (2) annual dollar and share limits of awards granted to employees and consultants, as well as non-employee directors, based on type of award; (3) awards granted generally will be subject to a minimum one-year vesting schedule; and (4) awards may be granted under the 2020 Plan until March 24, 2030. On May 14, 2024, the Company's stockholders approved the Cross Country Healthcare, Inc. 2024 Omnibus Incentive Plan (2024 Plan). The 2024 Plan was adopted principally to serve as a successor plan to the 2020 Plan and to increase the number of shares of Company common stock reserved for equity-based awards to 2,400,000 shares (in addition to the share reserve amount that remained available under the 2020 Plan immediately prior to the adoption of the 2024 Plan and other eligible returning shares). No awards may be granted under the 2024 Plan after May 13, 2034. The Company’s 2020 Plan and 2024 Plan (Plans) provide for the issuance of stock options, stock appreciation rights, restricted stock, performance shares, and performance-based cash awards that may be granted with the intent to comply with the “performance-based compensation” exception under Section 162(m) of the Code, and other stock-based awards, all as defined by the Plans, to eligible employees, consultants, non-employee directors, and key advisors of the Company and its subsidiaries. The Plans include Section 162(m) performance goals so that certain incentive awards granted to certain executive officers of the Company may qualify as exempt performance-based compensation. However, Section 162(m) of the Code updated in conjunction with the 2017 Tax Act in November 2018 limits a publicly-held corporation’s federal tax deduction for compensation paid to “covered employees” to $1.0 million per year, for non-performance and performance shares. Restricted stock awards granted under the Company’s Plans entitle the holder to receive, at the end of a vesting period, a specified number of shares of the Company’s common stock. Share-based compensation expense is measured by the market value of the Company’s stock on the date of grant. The shares vest ratably over a three-year period ending on the anniversary date of the grant, and vesting is subject to the employee’s continuing employment. There is no partial vesting, and any unvested portion is forfeited. Pursuant to the Plans, the number of target shares that are issued for performance-based stock awards are determined based on the level of attainment of the targets. The following table summarizes restricted stock awards and performance stock awards activity issued under the Plans for the year ended December 31, 2024: Restricted Stock Awards Performance Stock Awards Number of Weighted Number of Target Weighted Unvested restricted stock awards, January 1, 2024 547,534 $ 20.42 417,197 $ 18.75 Granted 375,377 $ 18.05 170,880 $ 18.67 Vested (309,847) $ 19.06 (145,908) $ 12.71 Forfeited (74,475) $ 20.55 (32,471) $ 21.11 Unvested restricted stock awards, December 31, 2024 538,589 $ 19.53 409,698 $ 20.68 Awards granted to non-employee directors under the Plans will vest on the first anniversary of such grant date, or earlier subject to retirement eligibility. In addition, effective for the three months ended June 30, 2020, the Company implemented modified guidelines that provide for accelerated vesting of restricted stock grants on the last date of service when a retirement-eligible director retires. On March 31, 2024, 2023, and 2022, the Company awarded performance stock totaling 169,447, 160,782, and 126,576 shares, respectively. The Company awarded an additional 16,921 shares of performance stock in the second quarter of 2022. If the minimum level of performance is attained for the 2024, 2023, and 2022 awards, restricted stock will be issued with a vesting date of the third anniversary of such grant date. The level of attainment will be certified within 30 days of the vest date. During the first quarter of 2024, the Company's Compensation Committee of the Board of Directors approved a 101% level of attainment for the 2021 performance-based share awards, resulting in the issuance of 145,908 performance shares that vested on March 31, 2024. As of December 31, 2024, the Company had approximately $6.3 million of total unrecognized compensation cost related to non-vested restricted stock awards which may be adjusted for future changes in forfeitures. The Company expects to recognize such cost over a weighted average period of 1.61 years . The fair value of shares vested was approximately $5.6 million, $9.3 million, and $12.1 million for the years ended December 31, 2024, 2023, and 2022, respectively. As of December 31, 2024, the Company had approximately $0.2 million of total unrecognized compensation cost related to performance stock awards which may be adjusted for future changes in forfeitures. The Company expects to recognize such cost over a weighted average period of 1.38 years

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The following table sets forth the components of the numerator and denominator for the computation of the basic and diluted earnings per share: Year Ended December 31, 2024 2023 2022 (amounts in thousands, except per share data) Numerator: Net (loss) income attributable to common stockholders - Basic and Diluted $ (14,556) $ 72,631 $ 185,982 Denominator: Weighted average common shares - Basic 33,379 35,158 37,012 Effective of diluted shares: Share-based awards — 318 524 Weighted average common shares - Diluted a 33,379 35,476 37,536 Net (loss) income per share attributable to common stockholders - Basic $ (0.44) $ 2.07 $ 5.02 Net (loss) income per share attributable to common stockholders - Diluted $ (0.44) $ 2.05 $ 4.95 (a) For the year ended December 31, 2024, the effect of diluted shares was not included in the weighted average share calculation due to the Company's net operating loss position. The following table represents the share-based awards that could potentially dilute net (loss) income per share attributable to common stockholders in the future that were not included in the computation of diluted net (loss) income per share attributable to common stockholders because to do so would have been anti-dilutive for the periods presented. Year Ended December 31, 2024 2023 2022 (amounts in thousands) Share-based awards 339 2 55

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company has entered into an arrangement for digital marketing services provided by a firm that is related to a certain member of the Company's Board of Directors, who is a minority shareholder in the firm's parent company and is a member of the parent company's Board of Directors. Management believes that the terms of the arrangement are equivalent to those prevailing in an arm's-length transaction and have been approved by the Audit Committee of the Company's Board of Directors through the Company's related party transaction approval process. The digital marketing firm manages a limited number of digital publishers covering various Company brands for a monthly management fee. In 2024, 2023, and 2022, the Company incurred an immaterial amount in expenses. The Company had an immaterial payable balance at December 31, 2024 and 2023. The Company provides services to entities that are affiliated with certain members of the Company’s Board of Directors. Management believes that the services were conducted on terms equivalent to those prevailing in an arm's-length transaction. Revenue related to these transactions was $4.9 million, $1.2 million, and $1.8 million, respectively, for the years ended December 31, 2024, 2023 and 2022. Accounts receivable due from these entities was an immaterial amount at December 31, 2024 and 2023. Following the WSG acquisition on June 8, 2021, the Company continued to rent WSG's headquarters. The Chief Executive Officer and Founder of WSG, who is currently a business unit president with the Company, was an agent of the lessor. The lease for WSG's headquarters was terminated at the end of the first quarter of 2023. The Company paid an immaterial amount in rent expense for these premises for the years ended December 31, 2023 and 2022, and had no payable balance at December 31, 2023.

Segment Data

Segment Data	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Segment Data	Segment Data The Company has two operating and reportable segments, Nurse and Allied Staffing and Physician Staffing, which align with its management structure and reflect how the operating results are regularly reviewed by the Chief Executive Officer, who the Company has determined to be its Chief Operating Decision Maker (CODM). The Company’s segments offer services to its customers as described below: • Nurse and Allied Staffing - Nurse and Allied Staffing provides traditional staffing, recruiting, and value-added total talent solutions including: temporary and permanent placement of travel nurse and allied professionals, per diem, and healthcare leaders within nursing, allied, human resources, and finance, MSP services, education healthcare services, in-home care services, and outsourcing services. In addition, Nurse and Allied Staffing provides executive search services for healthcare professionals, as well as contingent search and recruitment process outsourcing services, and offers the Company's SaaS-based, proprietary, vendor management technology, Intellify ® to facilities to manage all or a portion of their agency services. Its customers include: public and private acute-care hospitals, non-acute care hospitals, government facilities, local healthcare plans, national healthcare plans, managed care providers, public schools, charter schools, academic medical centers, Programs of All-Inclusive Care for the Elderly (PACE) programs, outpatient clinics, ambulatory care facilities, physician practice groups, and many other healthcare providers throughout the United States. • Physician Staffing - Physician Staffing provides physicians in many specialties, as well as certified registered nurse anesthetists, nurse practitioners, and physician assistants as independent contractors on temporary assignments throughout the United States at various healthcare facilities, such as acute and non-acute care facilities, medical group practices, government facilities, and managed care organizations. Revenue, and the profit and loss measure of contribution income, are reported to the CODM by each of the operating segments to assess performance. Contribution income is the profit and loss measure used by the CODM to allocate operating and capital resources to each segment. The Company defines contribution income as income (loss) from operations before depreciation and amortization, acquisition and integration-related (benefits) costs, restructuring (benefits) costs, legal and other losses, impairment charges, and corporate overhead. Management believes that its measure of contribution income is most consistent with that used to measure the corresponding amounts on its consolidated financial statements. The information in the following tables is derived from the segments’ internal financial information as used for corporate management purposes. Certain corporate expenses are not allocated to and/or among the operating segments. Those include corporate overhead and the remaining line items below contribution income in the consolidated column in the tables below, and are presented to the CODM on a consolidated basis only. Information on reportable segments and a reconciliation to loss before income taxes for the period indicated are as follows: Year Ended December 31, 2024 Nurse and Allied Staffing Physician Staffing Consolidated (amounts in thousands) Revenue from services $ 1,145,419 $ 198,585 $ 1,344,004 Direct operating expenses 911,566 158,186 Employee compensation 100,038 20,436 Benefits 9,054 2,797 Marketing 7,695 713 Credit loss expense (income) 21,479 (47) Divisional corporate G&A 15,905 382 Other segment items (a) 7,081 769 Contribution Income $ 72,601 $ 15,349 $ 87,950 Reconciliation of profit or loss: Corporate overhead (b) 68,507 Depreciation and amortization 18,200 Acquisition and integration-related costs 4,219 Restructuring costs 4,333 Legal and other losses 6,668 Impairment charges 2,888 Interest expense 2,188 Interest income (2,050) Other income, net (605) Loss before income taxes $ (16,398) _______________ (a) For each reportable segment, the other segment items category includes the following expenses: rent, insurance, maintenance, utilities, professional services, office, software and hardware, taxes, and miscellaneous employee expenses. (b) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives). Information on reportable segments and a reconciliation to income before income taxes for the period indicated are as follows: Year Ended December 31, 2023 Nurse and Allied Staffing Physician Staffing Consolidated (amounts in thousands) Revenue from services $ 1,841,428 $ 178,300 $ 2,019,728 Direct operating expenses 1,430,128 139,190 Employee compensation 144,471 23,207 Benefits 15,704 2,353 Marketing 10,452 852 Credit loss expense 13,587 975 Divisional corporate G&A 21,550 505 Other segment items (a) 8,759 1,430 Contribution Income $ 196,777 $ 9,788 $ 206,565 Reconciliation of profit or loss: Corporate overhead (b) 71,049 Depreciation and amortization 18,347 Acquisition and integration-related costs 59 Restructuring costs 2,553 Legal and other losses 1,125 Impairment charges 719 Interest expense 8,094 Loss on early extinguishment of debt 1,723 Interest income (83) Other expense, net 85 Income before income taxes $ 102,894 _______________ (a) For each reportable segment, the other segment items category includes the following expenses: rent, insurance, maintenance, utilities, professional services, office, software and hardware, taxes, and miscellaneous employee expenses. (b) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives). Information on reportable segments and a reconciliation to income before income taxes for the period indicated are as follows: Year Ended December 31, 2022 Nurse and Allied Staffing Physician Staffing Consolidated (amounts in thousands) Revenue from services $ 2,697,155 $ 106,226 $ 2,803,381 Direct operating expenses 2,098,219 80,704 Employee compensation 171,057 15,740 Benefits 13,983 1,341 Marketing 14,518 821 Credit loss expense 9,340 269 Divisional corporate G&A 26,622 844 Other segment items (a) 11,197 999 Contribution Income $ 352,219 $ 5,508 $ 357,727 Reconciliation of profit or loss: Corporate overhead (b) 67,087 Depreciation and amortization 12,576 Acquisition and integration-related costs 726 Restructuring costs 1,861 Impairment charges 5,597 Interest expense 14,391 Loss on early extinguishment of debt 3,728 Interest income (10) Other income, net (1,326) Income before income taxes $ 253,097 _______________ (a) For each reportable segment, the other segment items category includes the following expenses: rent, insurance, maintenance, utilities, professional services, office, software and hardware, taxes, and miscellaneous employee expenses. (b) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives). Revenue is based on services provided. In 2024, 2023, and 2022, revenue was generated primarily in the U.S., and all of the Company’s long-lived assets were located in the U.S. and India. The Company provides its staffing services and workforce solutions in all 50 states. The India location is a cost center with no revenues and an immaterial amount of long-lived assets. The Company had no intersegment revenues between reportable segments for the years ended December 31, 2024, 2023, and 2022. The Company does not evaluate, manage, or measure performance of segments using asset information; accordingly, total asset information by segment is not prepared or disclosed. The accounting policies of the segments are the same as those described in Note 2 – Summary of Significant Accounting Policies, which also provides information about major customers. See the tables in Note 3 - Revenue Recognition, which present segment revenues by services.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2024
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	Quarterly Financial Data (Unaudited) The following tables contain selected unaudited statements of operations and comprehensive income (loss) information for each quarter of 2024 and 2023. The following information reflects all normal recurring adjustments necessary for a fair presentation of the information for the periods presented. The operating results for any quarter are not necessarily indicative of results for any future period. First Second Third Fourth 2024 (amounts in thousands, except per share data) Revenue from services $ 379,174 $ 339,771 $ 315,119 $ 309,940 Gross profit (a) 77,297 70,805 64,158 61,992 Net income (loss) attributable to common stockholders 2,692 (16,050) 2,555 (3,753) Net income (loss) per share attributable to common stockholders - Basic (b) $ 0.08 $ (0.47) $ 0.08 $ (0.12) Net income (loss) per share attributable to common stockholders - Diluted (b) $ 0.08 $ (0.47) $ 0.08 $ (0.12) First Second Third Fourth 2023 (amounts in thousands, except per share data) Revenue from services $ 622,707 $ 540,695 $ 442,291 $ 414,035 Gross profit (a) 139,423 123,139 97,359 90,489 Net income attributable to common stockholders 29,436 21,345 12,812 9,038 Net income per share attributable to common stockholders - Basic (b) $ 0.82 $ 0.60 $ 0.37 $ 0.26 Net income per share attributable to common stockholders - Diluted (b) $ 0.81 $ 0.60 $ 0.36 $ 0.26 ________________ (a) Excludes depreciation and amortization. (b) The sum of the quarterly per share amounts may not equal amounts reported for year-to-date due to the effects of rounding and changes in the number of weighted average shares outstanding used in the calculation. The following items are the most significant items that impact the comparability and presentation of our consolidated data: • The Company incurred restructuring costs primarily comprised of employee termination costs, lease-related exit costs, and reorganization costs as part of planned cost savings initiatives. In 2024, the Company recorded expenses of $0.9 million in the first quarter, $2.1 million in the second quarter, and $1.0 million in the third quarter. The Company recorded expenses of $0.9 million in both the second and fourth quarters of 2023. • During the second quarter of 2024, the Company recorded $19.4 million of credit loss expense driven by a bankruptcy filing by a single MSP customer. In 2024, the Company recorded legal and other losses of $3.7 million in the first quarter and $3.9 million in the second quarter, representing settlements of lawsuits, as well as estimated costs related to an unrecoverable asset. During the fourth quarter of 2024, the Company recorded legal and other losses of $1.2 million to settle an older class action lawsuit, as well as a recovery of $1.8 million related to a previously written off unrecoverable asset. During the first quarter of 2023, the Company incurred $1.1 million, including legal fees, to settle a wage and hour class action lawsuit. • During the fourth quarter of 2024, the Company recorded impairment charges of $2.2 million related to the write-off of goodwill and intangible assets associated with the impairment of a previous asset acquisition. See Note 5 - Goodwill, Trade Names, and Other Intangible Assets. • The Company recorded loss on early extinguishment of debt of $1.7 million in the second quarter of 2023, consisting of the write-off of debt issuance costs related to the payoff and termination of the term loan on June 30, 2023. See Note 8 - Debt. • During the fourth quarter of 2024, the Company incurred $4.2 million in fees associated with the pending Aya Merger.

Immaterial Financial Restatemen

Immaterial Financial Restatement to Prior Period Financial Statements	12 Months Ended
	Dec. 31, 2024
Accounting Changes and Error Corrections [Abstract]
Immaterial Financial Restatement to Prior Period Financial Statements	Immaterial Financial Restatement to Prior Period Financial Statements As discussed in Note 2 – Summary of Significant Accounting Policies, the Company identified an error in the consolidated financial statements of prior periods that it concluded was not material to the previously-issued financial statements. A summary of the revisions to the impacted financial statement line items in the previously-issued Consolidated Balance Sheet as of December 31, 2022 and 2023, the Consolidated Statement of Stockholders’ Equity for the years ended December 31, 2022 and 2023, and the Consolidated Statement of Operations and Comprehensive Income and Consolidated Statement of Cash Flows for the year ended December 31, 2022 included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2023, are provided below. 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED BALANCE SHEETS (amounts in thousands) Year Ended December 31, 2023 As Reported Revisions As Revised Assets Current assets: Cash and cash equivalents $ 17,094 $ — $ 17,094 Accounts receivable, net 372,352 — 372,352 Income taxes receivable 6,898 1,722 8,620 Prepaid expenses 7,681 — 7,681 Insurance recovery receivable 9,097 — 9,097 Other current assets 2,031 — 2,031 Total current assets 415,153 1,722 416,875 Property and equipment, net 27,339 — 27,339 Operating lease right-of-use assets 2,599 — 2,599 Goodwill 135,430 — 135,430 Other intangible assets, net 54,468 — 54,468 Deferred tax assets 5,954 25 5,979 Insurance recovery receivable 25,714 — 25,714 Cloud computing 5,987 — 5,987 Other assets 6,673 — 6,673 Total assets $ 679,317 $ 1,747 $ 681,064 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable and accrued expenses $ 85,333 $ 7,489 $ 92,822 Accrued compensation and benefits 52,297 — 52,297 Operating lease liabilities 2,604 — 2,604 Earnout liability 6,794 — 6,794 Other current liabilities 1,559 — 1,559 Total current liabilities 148,587 7,489 156,076 Operating lease liabilities 2,663 — 2,663 Accrued claims 34,853 — 34,853 Earnout liability 5,000 — 5,000 Uncertain tax positions 10,603 — 10,603 Other liabilities 4,218 — 4,218 Total liabilities 205,924 7,489 213,413 Commitments and contingencies Stockholders’ equity: Common stock 4 — 4 Additional paid-in capital 236,417 — 236,417 Accumulated other comprehensive loss (1,385) — (1,385) Retained earnings 238,357 (5,742) 232,615 Total stockholders’ equity 473,393 (5,742) 467,651 Total liabilities and stockholders’ equity $ 679,317 $ 1,747 $ 681,064 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED BALANCE SHEETS (amounts in thousands) Year Ended December 31, 2022 As Reported Revisions As Revised Assets Current assets: Cash and cash equivalents $ 3,604 $ — $ 3,604 Accounts receivable, net 641,611 — 641,611 Income taxes receivable 10,915 1,722 12,637 Prepaid expenses 11,067 — 11,067 Insurance recovery receivable 7,434 — 7,434 Other current assets 1,042 — 1,042 Total current assets 675,673 1,722 677,395 Property and equipment, net 19,662 — 19,662 Operating lease right-of-use assets 3,254 — 3,254 Goodwill 163,268 — 163,268 Other intangible assets, net 44,723 — 44,723 Deferred tax assets 7,092 25 7,117 Insurance recovery receivable 23,058 — 23,058 Cloud computing 4,460 — 4,460 Other assets 6,649 — 6,649 Total assets $ 947,839 $ 1,747 $ 949,586 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable and accrued expenses $ 185,507 $ 7,489 $ 192,996 Accrued compensation and benefits 72,605 — 72,605 Operating lease liabilities 4,132 — 4,132 Earnout liability 7,500 — 7,500 Other current liabilities 1,896 — 1,896 Total current liabilities 271,640 7,489 279,129 Debt 148,735 — 148,735 Operating lease liabilities 4,880 — 4,880 Accrued claims 35,881 — 35,881 Earnout liability 18,000 — 18,000 Uncertain tax positions 7,646 — 7,646 Other liabilities 3,838 — 3,838 Total liabilities 490,620 7,489 498,109 Commitments and contingencies Stockholders’ equity: Common stock 4 — 4 Additional paid-in capital 292,876 — 292,876 Accumulated other comprehensive loss (1,387) — (1,387) Retained earnings 165,726 (5,742) 159,984 Total stockholders’ equity 457,219 (5,742) 451,477 Total liabilities and stockholders’ equity $ 947,839 $ 1,747 $ 949,586 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (amounts in thousands, except per share data) Year Ended December 31, 2022 As Reported Revisions As Revised Revenue from services $ 2,806,609 $ (3,228) $ 2,803,381 Operating expenses: Direct operating expenses 2,178,923 — 2,178,923 Selling, general and administrative expenses 324,935 — 324,935 Credit loss expense 9,609 — 9,609 Depreciation and amortization 12,576 — 12,576 Restructuring costs 1,861 — 1,861 Impairment charges 5,597 — 5,597 Total operating expenses 2,533,501 — 2,533,501 Income from operations 273,108 (3,228) 269,880 Other expenses (income): Interest expense 14,391 — 14,391 Loss on early extinguishment of debt 3,728 — 3,728 Other income, net (1,336) — (1,336) Income before income taxes 256,325 (3,228) 253,097 Income tax expense 67,864 (749) 67,115 Net income attributable to common stockholders $ 188,461 $ (2,479) $ 185,982 Other comprehensive income: Unrealized foreign currency translation loss, net of tax (94) — (94) Comprehensive income $ 188,367 $ (2,479) $ 185,888 Net income per share attributable to common stockholders - Basic $ 5.09 $ (0.07) $ 5.02 Net income per share attributable to common stockholders - Diluted $ 5.02 $ (0.07) $ 4.95 Weighted average common shares outstanding: Basic 37,012 37,012 37,012 Diluted 37,536 37,536 37,536 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (amounts in thousands) Common Stock Additional Accumulated Other (Accumulated Deficit) Retained Earnings Stockholders’ Equity Shares Dollars As Reported Balances at December 31, 2022 36,303 $ 4 $ 292,876 $ (1,387) $ 165,726 $ 457,219 Vesting of restricted stock 426 — (4,905) — — (4,905) Equity compensation — — 6,579 — — 6,579 Stock repurchase and retirement (2,344) — (57,654) — — (57,654) Stock repurchase excise tax — — (479) — — (479) Foreign currency translation adjustment, net of taxes — — — 2 — 2 Net income — — — — 72,631 72,631 Balances at December 31, 2023 34,385 4 236,417 (1,385) 238,357 473,393 Revisions Balances at December 31, 2022 — — — — (5,742) (5,742) Vesting of restricted stock — — — — — — Equity compensation — — — — — — Stock repurchase and retirement — — — — — — Stock repurchase excise tax — — — — — — Foreign currency translation adjustment, net of taxes — — — — — — Net income — — — — — — Balances at December 31, 2023 — — — — (5,742) (5,742) As Revised Balances at December 31, 2022 36,303 4 292,876 (1,387) 159,984 451,477 Vesting of restricted stock 426 — (4,905) — — (4,905) Equity compensation — — 6,579 — — 6,579 Stock repurchase and retirement (2,344) — (57,654) — — (57,654) Stock repurchase excise tax — — (479) — — (479) Foreign currency translation adjustment, net of taxes — — — 2 — 2 Net income — — — — 72,631 72,631 Balances at December 31, 2023 34,385 $ 4 $ 236,417 $ (1,385) $ 232,615 $ 467,651 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (amounts in thousands) Common Stock Additional Accumulated Other (Accumulated Deficit) Retained Earnings Stockholders’ Equity Shares Dollars As Reported Balances at December 31, 2021 37,024 $ 4 $ 321,552 $ (1,293) $ (22,735) $ 297,528 Vesting of restricted stock 499 — (5,267) — — (5,267) Equity compensation — — 7,393 — — 7,393 Stock repurchase and retirement (1,365) — (35,285) — — (35,285) Foreign currency translation adjustment, net of taxes — — — (94) — (94) Acquisitions 145 — 4,483 — — 4,483 Net income — — — — 188,461 188,461 Balances at December 31, 2022 36,303 4 292,876 (1,387) 165,726 457,219 Revisions Balances at December 31, 2021 — — — — (3,263) (3,263) Vesting of restricted stock — — — — — — Equity compensation — — — — — — Stock repurchase and retirement — — — — — — Foreign currency translation adjustment, net of taxes — — — — — — Acquisitions — — — — — — Net loss — — — — (2,479) (2,479) Balances at December 31, 2022 — — — — (5,742) (5,742) As Revised Balances at December 31, 2021 37,024 4 321,552 (1,293) (25,998) 294,265 Vesting of restricted stock 499 — (5,267) — — (5,267) Equity compensation — — 7,393 — — 7,393 Stock repurchase and retirement (1,365) — (35,285) — — (35,285) Foreign currency translation adjustment, net of taxes — — — (94) — (94) Acquisitions 145 — 4,483 — — 4,483 Net income — — — — 185,982 185,982 Balances at December 31, 2022 36,303 $ 4 $ 292,876 $ (1,387) $ 159,984 $ 451,477 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2022 (amounts in thousands) As Reported Revisions As Revised Cash flows from operating activities Consolidated net income $ 188,461 $ (2,479) $ 185,982 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 12,576 — 12,576 Provision for allowances 15,328 — 15,328 Deferred income tax expense 5,062 48 5,110 Non-cash lease expense 1,850 — 1,850 Impairment charges 5,597 — 5,597 Loss on early extinguishment of debt 3,728 — 3,728 Equity compensation 7,393 — 7,393 Other non-cash costs 199 — 199 Changes in operating assets and liabilities: Accounts receivable (153,229) — (153,229) Prepaid expenses and other assets (6,915) — (6,915) Income taxes (20,111) (797) (20,908) Accounts payable and accrued expenses 79,712 3,228 82,940 Operating lease liabilities (4,962) — (4,962) Other (639) — (639) Net cash provided by operating activities 134,050 — 134,050 Cash flows from investing activities Acquisitions, net of cash acquired (35,182) — (35,182) Acquisition-related settlements 94 — 94 Purchases of property and equipment (8,786) — (8,786) Net cash used in investing activities (43,874) — (43,874) Cash flows from financing activities Principal payments on term loan (100,438) — (100,438) Principal payments on note payable (2,426) — (2,426) Debt issuance costs (3,237) — (3,237) Borrowings under Senior Secured Asset-Based revolving credit facility 1,700,030 — 1,700,030 Repayments on Senior Secured Asset-Based revolving credit facility (1,632,430) — (1,632,430) Cash paid for shares withheld for taxes (5,267) — (5,267) Payment of contingent consideration (7,500) — (7,500) Stock repurchase and retirement (35,285) — (35,285) Other (1,046) — (1,046) Net cash used in financing activities (87,599) — (87,599) Effect of exchange rate changes on cash (9) — (9) Change in cash and cash equivalents 2,568 — 2,568 Cash and cash equivalents at beginning of year 1,036 — 1,036 Cash and cash equivalents at end of year $ 3,604 $ — $ 3,604

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	Schedule II CROSS COUNTRY HEALTHCARE, INC. VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2024, 2023, AND 2022 Balance at Charged to (Released from) Operations Write-Offs, Net of Recoveries Other Balance at (amounts in thousands) Allowances for Accounts Receivable Year Ended December 31, 2024 $ 20,547 $ 22,077 $ (33,323) (a) $ — $ 9,301 Year Ended December 31, 2023 $ 14,696 $ 17,355 $ (11,504) (a) $ — $ 20,547 Year Ended December 31, 2022 $ 6,881 $ 15,327 $ (7,512) (a) $ — $ 14,696 Valuation Allowance for Deferred Tax Assets Year Ended December 31, 2024 $ 2 $ 176 $ — $ — $ 178 Year Ended December 31, 2023 $ 2 $ — $ — $ — $ 2 Year Ended December 31, 2022 $ 20 $ — $ (18) $ — $ 2 ________________ (a) Uncollectible accounts written off, net of recoveries.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net income (loss) attributable to common stockholders	$ (3,753)	$ 2,555	$ (16,050)	$ 2,692	$ 9,038	$ 12,812	$ 21,345	$ 29,436	$ (14,556)	$ 72,631	$ 185,982

Recovery of Erroneously Awarded

Recovery of Erroneously Awarded Compensation	12 Months Ended
	Dec. 31, 2024
Restatement Determination Date:: 2024-12-31
Erroneously Awarded Compensation Recovery
Restatement does not require Recovery	The error revisions required a recovery analysis of incentive-based compensation under the Company’s Compensation Recoupment Policy. Updated results including the errors were entered into the previous calculations for bonuses and performance shares related to the applicable periods, which resulted in no change to the awarded amounts for any given year. Thus, it was determined that there was no erroneously awarded incentive-based compensation subject to recovery as a result of the errors in any given year.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	We acknowledge the evolving nature of cyber threats to our business and industry. The Board oversees management’s processes for identifying and mitigating cybersecurity risks to help align our risk exposure with our strategic objectives. To that end, cybersecurity risk management is integrated into the Company's overall enterprise risk management function. The Company utilizes a combination of processes and systems designed to assess, monitor, and respond to organizational cybersecurity risks in an effective manner across our operations. The cybersecurity risk management program includes regular assessments, providing a holistic view of our risk posture; this contributes to the ongoing improvement of our process, cybersecurity program, and security position.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We acknowledge the evolving nature of cyber threats to our business and industry. The Board oversees management’s processes for identifying and mitigating cybersecurity risks to help align our risk exposure with our strategic objectives. To that end, cybersecurity risk management is integrated into the Company's overall enterprise risk management function.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Understanding the importance of cybersecurity, the Board maintains oversight of the cybersecurity risks and threats within the organization. Specifically, the Board has delegated authority to the Audit Committee to oversee risk management relating to cybersecurity. The Audit Committee is composed of members with various expertise including risk management, technology, and finance.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Company’s information security program is managed by a dedicated Vice President (VP) of Security Compliance and Risk Management (VP of Security), whose team is responsible for leading enterprise-wide cybersecurity strategy, policy, standards, architecture, and processes, and who reports directly to the Chief Information Officer (CIO). The Company’s Security and Privacy Steering Committee meets on a regular basis and provides oversight of our security and privacy programs inclusive of defining the security strategy, reviewing risks and risk management strategies, and program performance. The committee is chaired by the VP of Security and comprises a broad selection of Senior Management leaders within the organization. This facilitates enterprise-wide collaboration in aligning cybersecurity objectives with organizational goals.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The VP of Security reports regularly to the CIO and the Security and Privacy Steering Committee. Further, the CIO provides regular reports to the Audit Committee and to the full Board. Reports include updates on our cyber risks and threats, projects to strengthen our information security systems, assessments of the information security program, and the emerging threat landscape.
Cybersecurity Risk Role of Management [Text Block]	Board has delegated authority to the Audit Committee to oversee risk management relating to cybersecurity. The Audit Committee is composed of members with various expertise including risk management, technology, and finance. The Company’s information security program is managed by a dedicated Vice President (VP) of Security Compliance and Risk Management (VP of Security), whose team is responsible for leading enterprise-wide cybersecurity strategy, policy, standards, architecture, and processes, and who reports directly to the Chief Information Officer (CIO). The Company’s Security and Privacy Steering Committee meets on a regular basis and provides oversight of our security and privacy programs inclusive of defining the security strategy, reviewing risks and risk management strategies, and program performance. The committee is chaired by the VP of Security and comprises a broad selection of Senior Management leaders within the organization. This facilitates enterprise-wide collaboration in aligning cybersecurity objectives with organizational goals. The VP of Security reports regularly to the CIO and the Security and Privacy Steering Committee. Further, the CIO provides regular reports to the Audit Committee and to the full Board. Reports include updates on our cyber risks and threats, projects to strengthen our information security systems, assessments of the information security program, and the emerging threat landscape.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The Company’s information security program is managed by a dedicated Vice President (VP) of Security Compliance and Risk Management (VP of Security), whose team is responsible for leading enterprise-wide cybersecurity strategy, policy, standards, architecture, and processes, and who reports directly to the Chief Information Officer (CIO).
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Primary responsibility for assessing, monitoring, and managing the Company’s cybersecurity risks rests with the VP of Security, who has over 16 years of dedicated experience in the field of cybersecurity across multiple industries. Their background includes extensive experience in cybersecurity program development, leadership, and risk management, which is instrumental in the execution of our cybersecurity strategies. Some specific responsibilities include overseeing our governance and compliance, risk management (identification, assessments, and treatment), and security and privacy awareness programs. The Company's CIO possesses a wealth of information technology expertise and has served in various technology leadership roles across multiple industries. They are responsible for all technology systems, services, and solutions. The cybersecurity function reports directly into the office of the CIO.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The VP of Security reports regularly to the CIO and the Security and Privacy Steering Committee. Further, the CIO provides regular reports to the Audit Committee and to the full Board. Reports include updates on our cyber risks and threats, projects to strengthen our information security systems, assessments of the information security program, and the emerging threat landscape.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Nature of Business	Nature of Business Cross Country Healthcare, Inc. (the Company) provides total talent management services, including strategic workforce solutions, contingent staffing, permanent placement, and consultative services for healthcare customers. The Company places highly qualified healthcare professionals in virtually every specialty and area of expertise. Its diverse customer base includes both clinical and nonclinical settings, servicing both public and private acute care hospitals, non-acute care hospitals, outpatient clinics, ambulatory-care centers, physician practice groups, rehabilitation facilities, Program of All-Inclusive Care for the Elderly (PACE) programs, urgent care centers, local healthcare plans, national healthcare plans, managed care providers, public schools, charter schools, academic medical centers, correctional facilities, government facilities, pharmacies, and many other healthcare providers.
Basis of Accounting	The consolidated financial statements include the accounts of the Company and its direct and indirect wholly-owned subsidiaries. A ll intercompany transactions and balances have been eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current year presentation. See the consolidated statements of operations and comprehensive (loss) income and Note 13 - Income Taxes.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with United States generally accepted accounting principles (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Management has assessed various accounting estimates and other matters, including those that require consideration of forecasted financial information, using information that is reasonably available to the Company at the time. Significant estimates and assumptions are used for, but not limited to: (i) the valuation of accounts receivable; (ii) goodwill, trade names, and other intangible assets; (iii) other long-lived assets; (iv) revenue recognition; (v) accruals for health, workers’ compensation, and professional liability claims; (vi) valuation of deferred tax assets; (vii) legal contingencies, and (viii) income taxes . Accrued insurance claims and reserves include estimated settlements from known claims and actuarial estimates for claims incurred but not reported. As additional information becomes available to the Company, its future assessment of these estimates could materially and adversely impact the Company's consolidated financial statements in future reporting periods. Actual results could differ from those estimates.
Risks and Uncertainties	Risks and Uncertainties The Company’s future results of operations and liquidity could be materially adversely affected by macroeconomic factors contributing to delays in payments from customers and inflationary pressure, uncertain or reduced demand, and the impact of any initiatives or programs that the Company may undertake to address financial and operational challenges faced by its customers. See associated risk factors in Item 1A. Risk Factors in this Annual Report on Form 10-K.
Restatement of Prior Period Financial Statements	Restatement of Prior Period Financial Statements In connection with the preparation of the Company’s financial statements for the three and nine months ended September 30, 2024, the Company identified an accounting error related to Medical Staffing Network Healthcare, LLC, which the Company acquired on June 30, 2014. The error pertains to an elimination entry that was improperly recorded, which resulted in the overstatement of revenue and the understatement of subcontractor liabilities. It was determined that the impact of the error was inconsequential in 2023 and 2024, and primarily related to the fiscal years of 2020 through 2022, during which time the Company's business greatly accelerated as a result of the pandemic. This non-cash error did not affect client billings, payments to health care professionals, or payments to subcontractors. Management assessed the materiality of the error, including the presentation in prior period consolidated financial statements, on a qualitative and quantitative basis in accordance with SEC Staff Accounting Bulletin No. 99, Materiality, codified in Accounting Standards Codification (ASC) Topic 250, Accounting Changes and Error Corrections . Based on this assessment, the Company concluded that the error and the related impacts did not result in a material misstatement of the previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2021 through 2023. However, correcting the cumulative effect of the error in 2024 would have had a material effect on the results of operations for that period. Therefore, the relevant prior periods’ financial statements and related footnotes have been corrected. Previously reported financial information for such an immaterial error will be corrected in future filings, as applicable. The Company has provided a summary of the revisions to the impacted financial statement line items from the previously issued financial statements. See Note 19 - Immaterial Financial Restatement to Prior Period Financial Statements.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all investments with original maturities of three months or less to be cash and cash equivalents. Interest income on cash and cash equivalents was $2.0 million for the year ended December 31, 2024 and immaterial for the years ended December 31, 2023 and 2022, and is included in interest income in the consolidated statements of operations and comprehensive (loss) income.
Accounts Receivable, Allowance for Doubtful Accounts, and Concentration of Credit Risk	Accounts Receivable, Allowances, and Concentration of Credit Risk Accounts receivable potentially subject the Company to concentrations of credit risk. The Company generally does not require collateral and mitigates its credit risk by performing credit evaluations and monitoring at-risk accounts. The allowance for credit losses is established for losses expected to be incurred on accounts receivable balances. Accounts receivable are written off against the allowance for credit losses when the Company determines amounts are no longer collectible. Judgment is required in the estimation of the allowance and the Company evaluates the collectability of its accounts receivable based on a combination of factors. The Company bases its allowance for credit loss estimates on its historical write-off experience, current conditions, an analysis of the aging of outstanding receivable and customer payment patterns, and specific reserves for customers in adverse condition adjusted for current expectations for the customers or industry. Based on the information currently available, the Company also considered expectations of future economic conditions when estimating its allowance for credit losses. In addition to the allowance for credit losses, the Company maintains a sales allowance for billing-related adjustments that may arise in the ordinary course of business and adjustments to the reserve are recorded as contra-revenue. The sales allowance balance as of December 31, 2024 and December 31, 2023 was $0.5 million and $0.9 million, respectively.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is determined on a straight-line basis over the estimated useful lives of the assets, which generally range from one
Cloud Computing Arrangements	Cloud Computing Arrangements Implementation costs associated with cloud computing arrangements are capitalized when incurred during the application development phase. In connection with the licensing of software products, the Company has entered into arrangements in which it does not take possession of the software; rather, the software application resides on the vendor's or a third-party's hardware, and the Company accesses and uses the software on an as-needed basis over the Internet or via a dedicated line. Therefore, the cloud computing arrangement does not give rise to an intangible asset. Costs are capitalized in accordance with the Company’s policies for other capitalizable service costs. Amortization is calculated over the contractual term of the cloud computing arrangement and is included in selling, general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income. As of December 31, 2024 and 2023, the Company had a current asset of $0.8 million and $0.5 million, respectively, included in prepaid expenses and a non-current asset of $10.8 million and $6.0 million, respectively, included in cloud computing in the consolidated balance sheets that have been capitalized in conjunction with implementations. Amortization of the cloud computing assets was $0.7 million, $0.5 million, and $0.6 million for the years ended December 31, 2024, 2023, and 2022, respectively.
Leases	Leases The Company determines whether an arrangement constitutes a lease at commencement. Operating leases are included in operating lease right-of-use assets, operating lease liabilities - current, and operating lease liabilities - non-current in the consolidated balance sheets. Finance leases are included in other assets, other current liabilities, and other liabilities in the consolidated balance sheets. See Note 9 - Leases. Right-of-use assets are measured based on the corresponding lease liability adjusted for: (i) payments made to the lessor at or before the commencement date; (ii) initial direct costs; and (iii) tenant incentives under the lease. Rent expense commences when the lessor makes the underlying asset available to the Company. Lease liabilities are measured based on the present value of the total lease payments not yet paid discounted based on its incremental borrowing rate, as the rate implicit in the lease is not determinable. The Company estimates its incremental borrowing rate based on an analysis of publicly-traded debt securities of companies with credit and financial profiles similar to its own. The variable portion of the lease payments is not included in the right-of-use assets or lease liabilities. Rather, variable payments, other than those dependent upon an index or rate, are expensed when the obligation for those payments is incurred and are included in lease expense in selling, general and administrative expense in the consolidated statements of operations and comprehensive (loss) income. Rent expense for operating lease payments is recognized on a straight-line basis over the lease term. The Company does not assume renewals or early terminations unless it is reasonably certain to exercise these options at commencement. The Company has elected the practical expedient to not separate non-lease components from the lease components to which they relate, and instead account for each as a single lease component, for all of its underlying asset classes. Accordingly, all expenses associated with a lease contract are accounted for as lease expenses. The Company leases apartments for eligible field employees under short-term agreements (typically three
Business Combinations	Business Combinations Historically, business combinations have been accounted for at fair value using the acquisition method of accounting. Effective January 1, 2023, the Company accounts for business combinations in accordance with updated Business Combinations Topic 805. Contract assets and contract liabilities acquired in a business combination are recognized in accordance with Revenue from Contracts with Customers Topic 606. At the acquisition date, related revenue contracts with customers are accounted for as if the Company had originated the contracts. The acquired contract assets and liabilities are recognized and measured consistent with how they were recognized and measured in the acquiree's financial statements, if those financial statements were prepared in accordance with U.S. GAAP. Contract assets and contract liabilities from other contracts to which Topic 606 applies are similarly recognized and measured. In circumstances where it is unable to assess whether the financial statements were prepared in accordance with U.S. GAAP, the Company considers contract terms and specifications to determine what should be recorded at the acquisition date. Other assets or liabilities that arise from revenue contracts with customers in accordance with Topic 606 are accounted for at fair value. The associated acquisition costs are expensed as incurred and recorded as acquisition and integration-related costs. Restructuring costs associated with a business combination are expensed. The results of the acquired businesses' operations are included in the consolidated statements of operations and comprehensive (loss) income of the combined entity beginning on the date of acquisition. See Note 4 - Acquisitions.
Goodwill, Trade Names, and Other Intangible Assets	Goodwill, Trade Names, and Other Intangible Assets Goodwill represents the excess of purchase price and related costs over the fair value assigned to the net tangible and identifiable intangible assets of businesses acquired. Other identifiable intangible assets with definite lives are being amortized using the straight-line method over their estimated useful lives which have ranged from 2 to 16 years. Goodwill and certain intangible assets with indefinite lives are not amortized. Instead, these assets are reviewed for impairment annually at the beginning of the fourth quarter, and whenever circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. When reviewed, the Company has the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, as a basis for determining whether it is necessary to perform the quantitative testing. If it is determined that a quantitative test is necessary or more efficient than a qualitative approach, the Company measures the fair value of its reporting units using a combination of income and market approaches. The Company performs its annual review on October 1 . If the quantitative analysis is performed and the reporting unit’s carrying value exceeds its fair value, an impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value not to exceed the total amount of goodwill allocated to that reporting unit. Additionally, income tax effects from any tax-deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss is considered, if applicable. The Company determines its reporting units by identifying its operating segments and any component businesses and aggregates the component businesses if they have similar economic characteristics. Management considers historical experience and all available information at the time the fair values of its reporting units are estimated. However, fair values that could be realized in an actual transaction may have differed from those used to evaluate the potential impairment of goodwill. Long-lived assets and identifiable intangible assets with definite lives are evaluated for impairment. Long-lived assets and definite-lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Recoverability of long-lived assets is measured by a comparison of the carrying amount of the asset group to the future undiscounted net cash flow that is expected to be generated by those assets. If such assets are considered to be impaired, the impairment charge recognized is the amount by which the carrying amount of the assets exceeds the fair value of the assets. Any related impairment losses are recognized in earnings and included in the caption impairment charges in the consolidated statements of operations and comprehensive (loss) income. See Note 5 - Goodwill, Trade Names, and Other Intangible Assets.
Debt Discount and Debt Issuance Costs	Debt Discount and Debt Issuance Costs Stated discounts on proceeds and other fees reimbursed to lenders were treated as a discount associated with the respective debt instrument and presented in the balance sheet as an offset to the carrying amount of the debt. Debt issuance costs associated with the revolving line-of-credit are presented as an asset, included in other assets on the balance sheet. Discounts are amortized to interest expense using the effective interest rate method, or a method that approximates the effective interest rate method, over the expected life of the debt.
Sales and Other State Non-Income Tax Liabilities	Sales and Other State Non-Income Tax Liabilities The Company's sales and other state non-income tax filings are subject to routine audits by authorities in the jurisdictions where it conducts business in the United States which may result in assessments of additional taxes. The Company accrues sales and other state non-income tax liabilities based on the Company’s best estimate of its probable liability utilizing currently available information and interpretation of relevant tax regulations. Given the nature of the Company’s business, some subjectivity exists as to both whether sales and other state non-income taxes can be assessed on its activity and how the sales tax will ultimately be measured by the relevant jurisdictions. The Company makes a determination for each reporting period whether the estimates for sales and other non-income taxes in certain states should be revised. The expense is included in selling, general and administrative expenses on its consolidated statements of operations and comprehensive (loss) income and the liability is reflected in sales tax payable within other current liabilities in the consolidated balance sheets.
Insurance Claims	Insurance Claims The Company provides workers’ compensation insurance coverage, professional liability coverage, and healthcare benefits for eligible employees. The Company records its estimate of the ultimate cost of, and reserves for, workers' compensation and professional liability benefits based on actuarial models prepared or reviewed by an independent actuary using the Company’s loss history as well as industry statistics. The healthcare insurance accrual is for estimated claims that have occurred but have not been reported and is based on the Company’s historical claim submission patterns. Furthermore, in determining its reserves, the Company includes reserves for estimated claims incurred but not reported as well as unfavorable claims development. Under circumstances such as in the Company’s insured professional liability and workers' compensation policies, since a right of legal offset does not exist due to the fact that there are three parties to an incurred claim, the insured, the insurer, and the claimant, the related liability to the claimant should be classified separately on a gross basis with a separate related receivable from the insurer recognized as being due from insurance carriers. Accordingly, the Company’s consolidated balance sheets as of December 31, 2024 and 2023 reflect the related short-term liabilities in accrued compensation and benefits and the related long-term liabilities as accrued claims, and the short-term and long-term receivable portion as insurance recovery receivable - current and insurance recovery receivable - non-current, respectively. See Note 7 - Balance Sheet Details. The ultimate cost of workers’ compensation, professional liability, and health insurance claims will depend on actual amounts incurred to settle those claims and may differ from the amounts reserved by the Company for those claims. Workers’ compensation benefits are provided under a partially self-insured plan. The Company has letters of credit to guarantee payments of claims. At December 31, 2024 and 2023, the Company had outstanding approximately $14.7 million and $13.5 million, respectively, of standby letters of credit as collateral to secure the self-insured portion of this plan. Currently, the Company has claims-made primary professional liability policies that provide the Company and each working professional in its nurse and allied healthcare business with coverage. The Company has a claims-made professional liability policy for its physicians and advanced practitioners. At December 31, 2024 and 2023, the Company had outstanding $0.3 million of standby letters of credit as collateral to secure reimbursement of expenses under the existing plan. Subject to certain limitations, the Company also has umbrella liability coverage for its working nurses and allied healthcare professionals. While this umbrella coverage does not extend to professional liability claims against its independent contractor physicians and advanced practitioners, it does cover claims brought against all of the Company’s subsidiaries for non-patient general liability.
Revenue Recognition	Revenue Recognition Revenue from the Company’s services is recognized when control of the promised services is transferred to the Company’s customers, in an amount that reflects the consideration it expects to receive in exchange for the service. The Company has concluded that transfer of control of its staffing services, which represents the majority of its revenues, occurs over time as the services are provided. The following is a description of the nature, amount, timing, and uncertainty of revenue and cash flows from which the Company generates revenue. Temporary Staffing Revenue Revenue from temporary staffing is recognized as control of the services is transferred over time and is based on hours worked by the Company’s field staff. The Company recognizes the majority of its revenue at the contractual amount the Company has the right to invoice for services completed to date. Generally, billing to customers occurs weekly, bi-weekly, or monthly and is aligned with the payment of services to the temporary staff. Accounts receivable includes estimated revenue for employees’ and independent contractors’ time worked but not yet invoiced. At December 31, 2024 and 2023 the Company's estimate of amounts that had been worked but had not been billed totaled $60.4 million and $89.9 million, respectively, and are included in accounts receivable in the consolidated balance sheets. Other Services Revenue The Company offers other optional services to its customers that are transferred over time including: managed service programs (MSP) providing agency services (as further described below in Gross Versus Net Policies), recruitment process outsourcing (RPO), other outsourcing services, and retained search services, as well as separately billable travel and housing costs, which in total amount to less than 5% of its consolidated revenue for the years ended December 31, 2024, 2023, and 2022. Generally, billing and payment terms for MSP agency services are consistent with temporary staffing as the customers are similar or the same. Revenue from these services is recognized based on the contractual amount for services completed to date which best depicts the transfer of control of services. The Company does not, in the ordinary course of business, offer warranties or refunds. Gross Versus Net Policies The Company records revenue on a gross basis as a principal or on a net basis as an agent depending on the contracted arrangement, as follows: Managed Service Programs (MSP) The Company has certain contracts with healthcare facilities to provide comprehensive services through its MSPs. Under these contractual arrangements, the customer’s orders are filled with either one of the Company’s healthcare professionals or a third party’s healthcare professionals (subcontractors). When its healthcare professional is staffed, the Company determined that it acts as a principal in the arrangement, as it is considered the employer of record. Accordingly, revenue is reported on a gross basis in the consolidated statements of operations and comprehensive (loss) income. Alternatively, the Company determined that it acts as an agent in the arrangement when a subcontracted healthcare professional is staffed, as the Company does not control the services before they are transferred to the customer. Accordingly, revenue is reported on a net basis in the consolidated statements of operations and comprehensive (loss) income. The customer is invoiced for the hours worked by the subcontracted healthcare professional multiplied by the hourly bill rate. A subcontractor liability is recognized as a reduction of revenue, net of an administrative fee, and is generally payable after the Company has received payment from its customer. The Company’s administrative fee is calculated as a percentage of the customer’s invoice and is recognized over time as the services are rendered by the subcontracted healthcare professional. The Company does not collect or recognize an upfront placement fee. Physician Staffing The Physician Staffing business has contracts with its healthcare customers to provide temporary staffing services. The Company uses independent contractors for these services. The Company determined that it acts as a principal in these arrangements and, therefore, revenue is reported on a gross basis in the consolidated statements of operations and comprehensive (loss) income. See Note 3 - Revenue Recognition for the Company’s revenues disaggregated by revenue source. Sales and usage-based taxes are excluded from revenue. Contract Costs All contract fulfillment costs are expensed as incurred to direct operating expenses. There were no contract assets or material contract liabilities as of December 31, 2024 and 2023. Practical Expedients and Exemptions
Share-Based Compensation	Share-Based Compensation For the years ended December 31, 2024, 2023, and 2022, the Company granted performance-based stock awards and restricted stock for a fixed number of common shares to employees. The Company values its restricted stock awards and the fair value of its performance-based stock awards by reference to its stock price on the date of grant. The Company has elected to recognize compensation expense on a straight-line basis over the requisite service period of the entire award. The Company granted performance-based stock awards to certain key personnel pursuant to its 2014 Omnibus Incentive Plan, amended and restated on May 23, 2017 (2017 Plan), replaced by the 2020 Omnibus Incentive Plan, effective for awards granted after May 19, 2020, and the 2024 Omnibus Incentive Plan, effective for awards granted after May 14, 2024, as described in Note 14 - Stockholders' Equity. Pursuant to the plans, the number of target shares that vest are determined based on the level of attainment of the targets. If a minimum level of performance is attained for the awards, restricted stock is issued based on the level of attainment. The Company recognizes performance-based restricted stock as compensation expense based on the most likely probability of attaining the prescribed performance and over the requisite service period beginning at its grant date and through the date the restricted stock vests. Compensation expense related to share-based payments is included in selling, general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income, and totaled $6.0 million, $6.6 million, and $7.4 million during the years ended December 31, 2024, 2023, and 2022, respectively. See Note 14 - Stockholders’ Equity.
Advertising	Advertising The Company’s advertising expense consists of programmatic advertising, display, search, internet, social media, video, and promotional aids and materials. Advertising costs are expensed as incurred and totaled $8.5 million, $11.5 million, and $16.1 million for the years ended December 31, 2024, 2023, and 2022, respectively, and are included in selling, general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income.
Restructuring Costs	Restructuring Costs The Company considers restructuring activities to be programs whereby it fundamentally changes its operations, such as closing and consolidating facilities, reducing headcount, and realigning operations in response to changing market conditions. As a result, restructuring costs on the consolidated statements of operations and comprehensive (loss) income primarily include employee termination costs and lease-related exit costs.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax basis of assets and liabilities, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company recognizes in its financial statements the impact of a tax position if that position is more likely than not of being sustained on audit, based on the technical merits of the position. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. The Company determines the need for a valuation allowance by assessing the probability of realizing deferred tax assets, taking into consideration all available positive and negative evidence, including historical operating results, expectations of future taxable income, carryforward periods available to the Company for tax reporting purposes, the evaluation of various income tax planning strategies, and other relevant factors. The Company maintains a valuation allowance when it is more likely than not that all or a portion of a deferred tax asset will not be realized based on consideration of all available evidence. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. Significant judgment is required in making this assessment. See Note 13 - Income Taxes.
Comprehensive (Loss) Income	Comprehensive (Loss) Income Total comprehensive (loss) income includes net income or loss and foreign currency translation adjustments, net of any related deferred taxes, and is included within the accompanying consolidated statements of operations and comprehensive (loss) income. Certain of the Company’s foreign subsidiaries use their respective local currency as their functional currency. Assets and liabilities of these operations are translated at the exchange rates in effect on the balance sheet date. Income statement items are translated at the average exchange rates for the period. The cumulative impact of currency fluctuations related to the balance sheet translation is included in accumulated other comprehensive loss in the accompanying consolidated balance sheets and was an unrealized loss of $1.5 million at December 31, 2024 and 2023. The income tax impact related to components of other comprehensive (loss) income for the years ended December 31, 2024, 2023 and 2022 is included in unrealized foreign currency translation (loss) income, net of tax in the consolidated statements of operations and comprehensive (loss) income.
Fair Value Measurements	Fair Value Measurements Financial Accounting Standards Board (FASB) guidance defines fair value, establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements. The Company’s financial assets and liabilities required to be measured at fair value on a recurring basis were its: (i) deferred compensation asset and (ii) deferred compensation liability as of December 31, 2024. See Note 10 - Fair Value Measurements.
Earnings Per Share	Earnings Per Share Basic earnings per share is computed by dividing net (loss) income available to common stockholders (numerator) by the weighted average number of vested unrestricted common shares outstanding during the period (denominator). Diluted earnings per share gives effect to all dilutive potential common shares outstanding during the period including stock appreciation rights and options and unvested restricted stock, as calculated utilizing the treasury stock method. See Note 15 - Earnings Per Share.
Recently Adopted Accounting Pronouncements and Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements On November 27, 2023, the FASB issued Accounting Standards Update (ASU) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses, enhances interim disclosure requirements, clarifies circumstances in which an entity can disclose multiple segment measures of profit or loss, provides new segment disclosure requirements for entities with a single reportable segment, and requires certain disclosures related to the chief operating decision maker. The Company adopted this standard for its fiscal year ended December 31, 2024, and applied the guidance retrospectively to all prior periods presented in the financial statements. This standard only expanded the Company's disclosures with no impact to results of operations, cash flows, and financial condition. See Note 17 - Segment Data. Recent Accounting Pronouncements On November 4, 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which is intended to improve decision usefulness of business entities’ income statements through the disaggregation of certain expense captions, such as employee compensation, depreciation, and intangible asset amortization, with required disclosure in a single note to the financial statements. This guidance is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments in this Update should be applied either (1) prospectively to financial statements issued for reporting periods after the effective date of this update, or (2) retrospectively to any or all prior periods presented in the financial statements. In January 2025, the FASB issued ASU No. 2025-01, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date, which clarifies the effective date of the guidance for non-calendar-year end entities, stating that entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. The Company expects to adopt this standard for its annual report for the fiscal year ending December 31, 2027. The Company expects this ASU to only impact its disclosures with no impacts to results of operations, cash flows, and financial condition. On December 14, 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , which requires that public business entities, on an annual basis, (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than five percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate). The amendments also require that all entities disclose, on an annual basis, disaggregated information regarding income taxes paid and income tax expense. This guidance is effective for annual periods beginning after December 15, 2024. The amendments should be applied prospectively, but retrospective application is permitted. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The Company expects to adopt this standard for its annual report for the fiscal year ending December 31, 2025. The Company expects this ASU to only impact its disclosures with no impacts to results of operations, cash flows, and financial condition.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Schedule of Allowance for Credit Loss	The opening balance of the allowance for credit losses is reconciled to the closing balance for expected credit losses as follows: 2024 2023 Allowance for Credit Losses (amounts in thousands) Balance at January 1 $ 19,640 $ 13,058 Credit Loss Expense 1,290 4,908 Write-Offs, net of Recoveries (1,555) 54 Balance at March 31 19,375 18,020 Credit Loss Expense 18,858 3,134 Write-Offs, net of Recoveries (3,201) (4,240) Balance at June 30 35,032 16,914 Credit Loss Expense 1,512 2,355 Write-Offs, net of Recoveries (1,942) (1,394) Balance at September 30 34,602 17,875 Credit Loss Expense (228) 4,166 Write-Offs, net of Recoveries (a) (25,533) (2,401) Balance at December 31 $ 8,841 $ 19,640 ________________ (a) The 2024 write-off in the fourth quarter consists primarily of the receivables and credit loss allowances associated with the single MSP customer that filed for bankruptcy, as discussed below.
Schedule of Restructuring and Related Costs	Reconciliations of the employee termination costs and lease-related exit costs beginning and ending liability balance is presented below: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Employee Termination Costs Lease-Related Exit Costs Employee Termination Costs Lease-Related Exit Costs Employee Termination Costs Lease-Related Exit Costs Balance at beginning of period $ 895 $ 1,184 $ 799 $ 2,196 $ 160 $ 2,423 Charged to restructuring 2,519 525 2,491 62 792 765 Payments and adjustments (3,314) (921) (2,395) (1,074) (153) (992) Balance at end of period $ 100 $ 788 $ 895 $ 1,184 $ 799 $ 2,196

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The Company's revenues from customer contracts are generated from temporary staffing services and other services. Revenue is disaggregated by segment in the following table. See Note 2 - Summary of Significant Accounting Policies. Year Ended December 31, 2024 Nurse Physician Total Segments (amounts in thousands) Temporary Staffing Services $ 1,113,725 $ 188,629 $ 1,302,354 Other Services 31,694 9,956 41,650 Total $ 1,145,419 $ 198,585 $ 1,344,004 Year Ended December 31, 2023 Nurse Physician Total Segments (amounts in thousands) Temporary Staffing Services $ 1,794,489 $ 169,077 $ 1,963,566 Other Services 46,939 9,223 56,162 Total $ 1,841,428 $ 178,300 $ 2,019,728 Year Ended December 31, 2022 Nurse Physician Total Segments (amounts in thousands) Temporary Staffing Services $ 2,625,860 $ 101,440 $ 2,727,300 Other Services 71,295 4,786 76,081 Total $ 2,697,155 $ 106,226 $ 2,803,381

Goodwill, Trade Names, and Ot_2

Goodwill, Trade Names, and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Acquired Intangible Assets	The Company had the following acquired intangible assets: December 31, 2024 December 31, 2023 Gross Accumulated Net Gross Accumulated Net (amounts in thousands) Intangible assets subject to amortization: Databases $ 36,530 $ 21,945 $ 14,585 $ 45,930 $ 24,971 $ 20,959 Customer relationships 52,538 30,837 21,701 52,538 26,286 26,252 Trade names — — — 900 548 352 Software — — — 1,700 695 1,005 Other intangible assets, net $ 89,068 $ 52,782 $ 36,286 $ 101,068 $ 52,500 $ 48,568 Intangible assets not subject to amortization: Trade names, indefinite-lived $ 5,900 $ 5,900
Schedule of Estimated Annual Amortization Expense	As of December 31, 2024, estimated annual amortization expense was as follows: Years Ending December 31: (amounts in thousands) 2025 $ 8,651 2026 7,482 2027 6,191 2028 4,791 2029 4,107 Thereafter 5,064 $ 36,286
Schedule of Changes in Carrying Amount of Goodwill by Segment	The changes in the carrying amount of goodwill by reportable segment are as follows: Nurse Physician Total (amounts in thousands) Balances as of December 31, 2023 Aggregate goodwill acquired $ 382,381 $ 63,521 $ 445,902 Accumulated impairment loss (269,874) (40,598) (310,472) Goodwill, net of impairment loss 112,507 22,923 135,430 Changes to aggregate goodwill in 2024 Impairment charges (a) (370) — (370) Balances as of December 31, 2024 Aggregate goodwill acquired 382,381 63,521 445,902 Accumulated impairment loss (270,244) (40,598) (310,842) Goodwill, net of impairment loss $ 112,137 $ 22,923 $ 135,060 ________________ (a) Represents the write-off of the relative fair value of the goodwill associated with Selected.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The Company’s property and equipment consists of the following: December 31, Useful Lives 2024 2023 (amounts in thousands) Computer equipment 3-5 years $ 3,008 $ 5,236 Computer software 1-10 years 42,714 34,531 Office equipment 5-7 years 282 467 Furniture and fixtures 7 years 632 703 Construction in progress (a) 1,131 998 Leasehold improvements (b) 368 1,212 48,135 43,147 Less accumulated depreciation and amortization (19,285) (15,808) $ 28,850 $ 27,339 _______________ (a) Primarily related to software development. (b) See Note 2 – Summary of Significant Accounting Policies.

Balance Sheet Details (Tables)

Balance Sheet Details (Tables)	12 Months Ended
	Dec. 31, 2024
Balance Sheet Related Disclosures [Abstract]
Schedule of Balance Sheet Details	December 31, 2024 2023 (amounts in thousands) Insurance recovery receivable - current: Health $ 1,178 $ 886 Workers’ compensation 2,798 2,687 Professional liability 5,279 5,524 $ 9,255 $ 9,097 Insurance recovery receivable - non-current: Workers’ compensation $ 8,161 $ 8,037 Professional liability 12,767 17,677 $ 20,928 $ 25,714 Other assets: Security deposits $ 1,063 $ 720 Deferred compensation 2,889 3,298 Net debt issuance costs 1,807 2,623 Post employment benefit 50 32 $ 5,809 $ 6,673 Accounts payable and accrued expenses: Trade accounts payable $ 5,744 $ 3,040 Subcontractor payable 37,790 73,836 Accrued expenses 21,412 15,946 $ 64,946 $ 92,822 Accrued compensation and benefits: Salaries and payroll taxes $ 24,606 $ 27,042 Bonuses and commissions 2,615 2,893 Workers’ compensation 8,383 8,476 Professional liability 6,121 6,252 Health care 4,768 6,550 Vacation 1,153 1,084 $ 47,646 $ 52,297 Accrued claims: Workers’ compensation $ 15,355 $ 14,798 Professional liability 19,070 20,055 $ 34,425 $ 34,853 Other liabilities: Restructuring $ 74 $ 474 Deferred taxes 566 401 Deferred compensation 2,926 3,343 $ 3,566 $ 4,218

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
Schedule of Long-term Debt	The Company's debt consists of the following: December 31, 2024 December 31, 2023 Principal Debt Issuance Costs Principal Debt Issuance Costs (amounts in thousands) Senior Secured Asset-Based Loan, interest of 6.31% and 6.99% at December 31, 2024 and 2023, respectively $ — $ (1,807) $ — $ (2,623) Debt $ — $ (1,807) $ — $ (2,623)

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information	The table below presents the lease-related assets and liabilities included on the consolidated balance sheets: Classification on Consolidated Balance Sheets: December 31, 2024 December 31, 2023 (amounts in thousands) Operating lease right-of-use assets $ 2,468 $ 2,599 Operating lease liabilities - current $ 2,089 $ 2,604 Operating lease liabilities - non-current $ 1,782 $ 2,663 December 31, 2024 December 31, 2023 Weighted average remaining lease term 2.6 years 2.2 years Weighted average discount rate 7.05 % 6.36 %
Schedule of Operating Lease Maturity	The table below reconciles the undiscounted cash flows for each of, and total of, the remaining years to the operating lease liabilities (which do not include short-term leases) recorded on the consolidated balance sheets as of December 31, 2024: Years Ending December 31: (amounts in thousands) 2025 $ 2,289 2026 728 2027 602 2028 522 2029 136 Total minimum lease payments 4,277 Less: amount of lease payments representing interest (406) Present value of future minimum lease payments 3,871 Less: operating lease liabilities - current (2,089) Operating lease liabilities - non-current $ 1,782
Schedule of Lease Costs	The table below provides information regarding supplemental cash flows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Supplemental Cash Flow Information: Cash paid for amounts included in the measurement of operating lease liabilities $ 3,212 $ 4,859 $ 5,753 Right-of-use assets acquired under operating lease $ 1,433 $ 1,040 $ 473 The components of lease expense are as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Amounts Included in Consolidated Statements of Operations and Comprehensive (Loss) Income: Operating lease expense $ 1,317 $ 1,681 $ 2,550 Short-term lease expense $ 1,439 $ 3,209 $ 5,114 Variable and other lease costs $ 851 $ 724 $ 2,195

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of Estimated Fair Values of Financial Assets and Liabilities Measured on a Recurring Basis	The estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis is as follows: Fair Value Measurements December 31, 2024 December 31, 2023 (amounts in thousands) Financial Assets: (Level 1) Deferred compensation asset $ 2,889 $ 3,298 Financial Liabilities: (Level 1) Deferred compensation liability $ 2,926 $ 3,343

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of Components of Loss Before Income Taxes	The components of the Company's (loss) income before income taxes are as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) United States $ (17,435) $ 102,200 $ 252,433 Foreign 1,037 694 664 (Loss) income before income taxes $ (16,398) $ 102,894 $ 253,097
Schedule of Components of Income Tax Expense (Benefit)	The components of the Company’s income tax (benefit) expense are as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Current: Federal $ (104) $ 19,871 $ 48,017 State (75) 8,940 13,769 Foreign 281 148 219 Total 102 28,959 62,005 Deferred: Federal (2,004) 554 387 State (105) 596 4,667 Foreign 165 154 56 Total (1,944) 1,304 5,110 Income tax (benefit) expense $ (1,842) $ 30,263 $ 67,115
Schedule of Significant Components of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities are as follows: December 31, 2024 2023 (amounts in thousands) Deferred Tax Assets: Accrued other and prepaid expenses $ 432 $ 912 Allowance for credit losses 2,379 5,321 Intangible assets 7,784 7,072 Net operating loss carryforwards 6,571 1,080 Accrued professional liability 1,907 851 Accrued workers’ compensation 3,215 3,097 Share-based compensation 918 1,197 Operating lease liabilities 659 1,319 Depreciation 203 — Credit carryforwards 170 — Other 1,127 1,016 Gross deferred tax assets 25,365 21,865 Valuation allowance (178) (2) 25,187 21,863 Deferred Tax Liabilities: Depreciation — (967) Indefinite-lived intangibles (16,763) (14,296) Operating lease right-of-use assets (320) (620) Tax on unrepatriated earnings (565) (401) (17,648) (16,284) Net deferred taxes $ 7,539 $ 5,579
Schedule of Reconciliation of Income Tax Computed At U. S. Federal Statutory Rate to Income Tax (Benefit) Expense	The reconciliation of income tax computed at the U.S. federal statutory rate to income tax (benefit) expense is as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Tax at U.S. statutory rate $ (3,444) $ 21,608 $ 53,150 State taxes, net of federal benefit (653) 6,834 15,352 Non-deductible items (a) 588 573 179 Foreign tax expense 228 155 136 Valuation allowances — 1 1 Uncertain tax positions 867 2,771 (1,694) Officers' compensation 313 (275) 404 Tax credits (170) (441) — Return to provision 465 (482) (169) Other (36) (481) (244) Income tax (benefit) expense $ (1,842) $ 30,263 $ 67,115 ________________ (a) Includes non-deductible meals and incidentals and other miscellaneous non-deductible items.
Schedule of Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Year Ended December 31, 2024 2023 2022 (amounts in thousands) Balance at January 1 $ 10,377 $ 7,581 $ 9,179 Additions based on tax positions related to the current year 1,336 2,737 349 Additions (reductions) based on tax positions related to prior years (851) 59 (1,947) Balance at December 31 $ 10,862 $ 10,377 $ 7,581

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Summary of Stock Repurchased and Retired	During the years ended December 31, 2024, 2023, and 2022, the Company repurchased and retired the following shares of common stock: Total Number of Shares Purchased Average Price Paid Per Share Approximate Dollar Value of Shares Purchased Years Ending December 31: (dollar value in thousands, except per share data) 2024 2,401,924 $ 15.31 $ 36,783 2023 2,343,583 $ 24.58 $ 57,607 2022 1,364,815 $ 25.83 $ 35,257
Schedule of Restricted Stock Award Activity	The following table summarizes restricted stock awards and performance stock awards activity issued under the Plans for the year ended December 31, 2024: Restricted Stock Awards Performance Stock Awards Number of Weighted Number of Target Weighted Unvested restricted stock awards, January 1, 2024 547,534 $ 20.42 417,197 $ 18.75 Granted 375,377 $ 18.05 170,880 $ 18.67 Vested (309,847) $ 19.06 (145,908) $ 12.71 Forfeited (74,475) $ 20.55 (32,471) $ 21.11 Unvested restricted stock awards, December 31, 2024 538,589 $ 19.53 409,698 $ 20.68

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Schedule of Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share	The following table sets forth the components of the numerator and denominator for the computation of the basic and diluted earnings per share: Year Ended December 31, 2024 2023 2022 (amounts in thousands, except per share data) Numerator: Net (loss) income attributable to common stockholders - Basic and Diluted $ (14,556) $ 72,631 $ 185,982 Denominator: Weighted average common shares - Basic 33,379 35,158 37,012 Effective of diluted shares: Share-based awards — 318 524 Weighted average common shares - Diluted a 33,379 35,476 37,536 Net (loss) income per share attributable to common stockholders - Basic $ (0.44) $ 2.07 $ 5.02 Net (loss) income per share attributable to common stockholders - Diluted $ (0.44) $ 2.05 $ 4.95 (a) For the year ended December 31, 2024, the effect of diluted shares was not included in the weighted average share calculation due to the Company's net operating loss position.
Schedule of Antidilutive Securities	The following table represents the share-based awards that could potentially dilute net (loss) income per share attributable to common stockholders in the future that were not included in the computation of diluted net (loss) income per share attributable to common stockholders because to do so would have been anti-dilutive for the periods presented. Year Ended December 31, 2024 2023 2022 (amounts in thousands) Share-based awards 339 2 55

Segment Data (Tables)

Segment Data (Tables)	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Schedule of Information on Operating Segments and Reconciliation to Income From Operations	Information on reportable segments and a reconciliation to loss before income taxes for the period indicated are as follows: Year Ended December 31, 2024 Nurse and Allied Staffing Physician Staffing Consolidated (amounts in thousands) Revenue from services $ 1,145,419 $ 198,585 $ 1,344,004 Direct operating expenses 911,566 158,186 Employee compensation 100,038 20,436 Benefits 9,054 2,797 Marketing 7,695 713 Credit loss expense (income) 21,479 (47) Divisional corporate G&A 15,905 382 Other segment items (a) 7,081 769 Contribution Income $ 72,601 $ 15,349 $ 87,950 Reconciliation of profit or loss: Corporate overhead (b) 68,507 Depreciation and amortization 18,200 Acquisition and integration-related costs 4,219 Restructuring costs 4,333 Legal and other losses 6,668 Impairment charges 2,888 Interest expense 2,188 Interest income (2,050) Other income, net (605) Loss before income taxes $ (16,398) _______________ (a) For each reportable segment, the other segment items category includes the following expenses: rent, insurance, maintenance, utilities, professional services, office, software and hardware, taxes, and miscellaneous employee expenses. (b) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives). Information on reportable segments and a reconciliation to income before income taxes for the period indicated are as follows: Year Ended December 31, 2023 Nurse and Allied Staffing Physician Staffing Consolidated (amounts in thousands) Revenue from services $ 1,841,428 $ 178,300 $ 2,019,728 Direct operating expenses 1,430,128 139,190 Employee compensation 144,471 23,207 Benefits 15,704 2,353 Marketing 10,452 852 Credit loss expense 13,587 975 Divisional corporate G&A 21,550 505 Other segment items (a) 8,759 1,430 Contribution Income $ 196,777 $ 9,788 $ 206,565 Reconciliation of profit or loss: Corporate overhead (b) 71,049 Depreciation and amortization 18,347 Acquisition and integration-related costs 59 Restructuring costs 2,553 Legal and other losses 1,125 Impairment charges 719 Interest expense 8,094 Loss on early extinguishment of debt 1,723 Interest income (83) Other expense, net 85 Income before income taxes $ 102,894 _______________ (a) For each reportable segment, the other segment items category includes the following expenses: rent, insurance, maintenance, utilities, professional services, office, software and hardware, taxes, and miscellaneous employee expenses. (b) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives). Information on reportable segments and a reconciliation to income before income taxes for the period indicated are as follows: Year Ended December 31, 2022 Nurse and Allied Staffing Physician Staffing Consolidated (amounts in thousands) Revenue from services $ 2,697,155 $ 106,226 $ 2,803,381 Direct operating expenses 2,098,219 80,704 Employee compensation 171,057 15,740 Benefits 13,983 1,341 Marketing 14,518 821 Credit loss expense 9,340 269 Divisional corporate G&A 26,622 844 Other segment items (a) 11,197 999 Contribution Income $ 352,219 $ 5,508 $ 357,727 Reconciliation of profit or loss: Corporate overhead (b) 67,087 Depreciation and amortization 12,576 Acquisition and integration-related costs 726 Restructuring costs 1,861 Impairment charges 5,597 Interest expense 14,391 Loss on early extinguishment of debt 3,728 Interest income (10) Other income, net (1,326) Income before income taxes $ 253,097 _______________ (a) For each reportable segment, the other segment items category includes the following expenses: rent, insurance, maintenance, utilities, professional services, office, software and hardware, taxes, and miscellaneous employee expenses. (b) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives).

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2024
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Data	The following tables contain selected unaudited statements of operations and comprehensive income (loss) information for each quarter of 2024 and 2023. The following information reflects all normal recurring adjustments necessary for a fair presentation of the information for the periods presented. The operating results for any quarter are not necessarily indicative of results for any future period. First Second Third Fourth 2024 (amounts in thousands, except per share data) Revenue from services $ 379,174 $ 339,771 $ 315,119 $ 309,940 Gross profit (a) 77,297 70,805 64,158 61,992 Net income (loss) attributable to common stockholders 2,692 (16,050) 2,555 (3,753) Net income (loss) per share attributable to common stockholders - Basic (b) $ 0.08 $ (0.47) $ 0.08 $ (0.12) Net income (loss) per share attributable to common stockholders - Diluted (b) $ 0.08 $ (0.47) $ 0.08 $ (0.12) First Second Third Fourth 2023 (amounts in thousands, except per share data) Revenue from services $ 622,707 $ 540,695 $ 442,291 $ 414,035 Gross profit (a) 139,423 123,139 97,359 90,489 Net income attributable to common stockholders 29,436 21,345 12,812 9,038 Net income per share attributable to common stockholders - Basic (b) $ 0.82 $ 0.60 $ 0.37 $ 0.26 Net income per share attributable to common stockholders - Diluted (b) $ 0.81 $ 0.60 $ 0.36 $ 0.26 ________________ (a) Excludes depreciation and amortization. (b) The sum of the quarterly per share amounts may not equal amounts reported for year-to-date due to the effects of rounding and changes in the number of weighted average shares outstanding used in the calculation.

Immaterial Financial Restatem_2

Immaterial Financial Restatement to Prior Period Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2024
Accounting Changes and Error Corrections [Abstract]
Summary of Revisions	CONSOLIDATED BALANCE SHEETS (amounts in thousands) Year Ended December 31, 2023 As Reported Revisions As Revised Assets Current assets: Cash and cash equivalents $ 17,094 $ — $ 17,094 Accounts receivable, net 372,352 — 372,352 Income taxes receivable 6,898 1,722 8,620 Prepaid expenses 7,681 — 7,681 Insurance recovery receivable 9,097 — 9,097 Other current assets 2,031 — 2,031 Total current assets 415,153 1,722 416,875 Property and equipment, net 27,339 — 27,339 Operating lease right-of-use assets 2,599 — 2,599 Goodwill 135,430 — 135,430 Other intangible assets, net 54,468 — 54,468 Deferred tax assets 5,954 25 5,979 Insurance recovery receivable 25,714 — 25,714 Cloud computing 5,987 — 5,987 Other assets 6,673 — 6,673 Total assets $ 679,317 $ 1,747 $ 681,064 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable and accrued expenses $ 85,333 $ 7,489 $ 92,822 Accrued compensation and benefits 52,297 — 52,297 Operating lease liabilities 2,604 — 2,604 Earnout liability 6,794 — 6,794 Other current liabilities 1,559 — 1,559 Total current liabilities 148,587 7,489 156,076 Operating lease liabilities 2,663 — 2,663 Accrued claims 34,853 — 34,853 Earnout liability 5,000 — 5,000 Uncertain tax positions 10,603 — 10,603 Other liabilities 4,218 — 4,218 Total liabilities 205,924 7,489 213,413 Commitments and contingencies Stockholders’ equity: Common stock 4 — 4 Additional paid-in capital 236,417 — 236,417 Accumulated other comprehensive loss (1,385) — (1,385) Retained earnings 238,357 (5,742) 232,615 Total stockholders’ equity 473,393 (5,742) 467,651 Total liabilities and stockholders’ equity $ 679,317 $ 1,747 $ 681,064 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED BALANCE SHEETS (amounts in thousands) Year Ended December 31, 2022 As Reported Revisions As Revised Assets Current assets: Cash and cash equivalents $ 3,604 $ — $ 3,604 Accounts receivable, net 641,611 — 641,611 Income taxes receivable 10,915 1,722 12,637 Prepaid expenses 11,067 — 11,067 Insurance recovery receivable 7,434 — 7,434 Other current assets 1,042 — 1,042 Total current assets 675,673 1,722 677,395 Property and equipment, net 19,662 — 19,662 Operating lease right-of-use assets 3,254 — 3,254 Goodwill 163,268 — 163,268 Other intangible assets, net 44,723 — 44,723 Deferred tax assets 7,092 25 7,117 Insurance recovery receivable 23,058 — 23,058 Cloud computing 4,460 — 4,460 Other assets 6,649 — 6,649 Total assets $ 947,839 $ 1,747 $ 949,586 Liabilities and Stockholders’ Equity Current liabilities: Accounts payable and accrued expenses $ 185,507 $ 7,489 $ 192,996 Accrued compensation and benefits 72,605 — 72,605 Operating lease liabilities 4,132 — 4,132 Earnout liability 7,500 — 7,500 Other current liabilities 1,896 — 1,896 Total current liabilities 271,640 7,489 279,129 Debt 148,735 — 148,735 Operating lease liabilities 4,880 — 4,880 Accrued claims 35,881 — 35,881 Earnout liability 18,000 — 18,000 Uncertain tax positions 7,646 — 7,646 Other liabilities 3,838 — 3,838 Total liabilities 490,620 7,489 498,109 Commitments and contingencies Stockholders’ equity: Common stock 4 — 4 Additional paid-in capital 292,876 — 292,876 Accumulated other comprehensive loss (1,387) — (1,387) Retained earnings 165,726 (5,742) 159,984 Total stockholders’ equity 457,219 (5,742) 451,477 Total liabilities and stockholders’ equity $ 947,839 $ 1,747 $ 949,586 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (amounts in thousands, except per share data) Year Ended December 31, 2022 As Reported Revisions As Revised Revenue from services $ 2,806,609 $ (3,228) $ 2,803,381 Operating expenses: Direct operating expenses 2,178,923 — 2,178,923 Selling, general and administrative expenses 324,935 — 324,935 Credit loss expense 9,609 — 9,609 Depreciation and amortization 12,576 — 12,576 Restructuring costs 1,861 — 1,861 Impairment charges 5,597 — 5,597 Total operating expenses 2,533,501 — 2,533,501 Income from operations 273,108 (3,228) 269,880 Other expenses (income): Interest expense 14,391 — 14,391 Loss on early extinguishment of debt 3,728 — 3,728 Other income, net (1,336) — (1,336) Income before income taxes 256,325 (3,228) 253,097 Income tax expense 67,864 (749) 67,115 Net income attributable to common stockholders $ 188,461 $ (2,479) $ 185,982 Other comprehensive income: Unrealized foreign currency translation loss, net of tax (94) — (94) Comprehensive income $ 188,367 $ (2,479) $ 185,888 Net income per share attributable to common stockholders - Basic $ 5.09 $ (0.07) $ 5.02 Net income per share attributable to common stockholders - Diluted $ 5.02 $ (0.07) $ 4.95 Weighted average common shares outstanding: Basic 37,012 37,012 37,012 Diluted 37,536 37,536 37,536 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (amounts in thousands) Common Stock Additional Accumulated Other (Accumulated Deficit) Retained Earnings Stockholders’ Equity Shares Dollars As Reported Balances at December 31, 2022 36,303 $ 4 $ 292,876 $ (1,387) $ 165,726 $ 457,219 Vesting of restricted stock 426 — (4,905) — — (4,905) Equity compensation — — 6,579 — — 6,579 Stock repurchase and retirement (2,344) — (57,654) — — (57,654) Stock repurchase excise tax — — (479) — — (479) Foreign currency translation adjustment, net of taxes — — — 2 — 2 Net income — — — — 72,631 72,631 Balances at December 31, 2023 34,385 4 236,417 (1,385) 238,357 473,393 Revisions Balances at December 31, 2022 — — — — (5,742) (5,742) Vesting of restricted stock — — — — — — Equity compensation — — — — — — Stock repurchase and retirement — — — — — — Stock repurchase excise tax — — — — — — Foreign currency translation adjustment, net of taxes — — — — — — Net income — — — — — — Balances at December 31, 2023 — — — — (5,742) (5,742) As Revised Balances at December 31, 2022 36,303 4 292,876 (1,387) 159,984 451,477 Vesting of restricted stock 426 — (4,905) — — (4,905) Equity compensation — — 6,579 — — 6,579 Stock repurchase and retirement (2,344) — (57,654) — — (57,654) Stock repurchase excise tax — — (479) — — (479) Foreign currency translation adjustment, net of taxes — — — 2 — 2 Net income — — — — 72,631 72,631 Balances at December 31, 2023 34,385 $ 4 $ 236,417 $ (1,385) $ 232,615 $ 467,651 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (amounts in thousands) Common Stock Additional Accumulated Other (Accumulated Deficit) Retained Earnings Stockholders’ Equity Shares Dollars As Reported Balances at December 31, 2021 37,024 $ 4 $ 321,552 $ (1,293) $ (22,735) $ 297,528 Vesting of restricted stock 499 — (5,267) — — (5,267) Equity compensation — — 7,393 — — 7,393 Stock repurchase and retirement (1,365) — (35,285) — — (35,285) Foreign currency translation adjustment, net of taxes — — — (94) — (94) Acquisitions 145 — 4,483 — — 4,483 Net income — — — — 188,461 188,461 Balances at December 31, 2022 36,303 4 292,876 (1,387) 165,726 457,219 Revisions Balances at December 31, 2021 — — — — (3,263) (3,263) Vesting of restricted stock — — — — — — Equity compensation — — — — — — Stock repurchase and retirement — — — — — — Foreign currency translation adjustment, net of taxes — — — — — — Acquisitions — — — — — — Net loss — — — — (2,479) (2,479) Balances at December 31, 2022 — — — — (5,742) (5,742) As Revised Balances at December 31, 2021 37,024 4 321,552 (1,293) (25,998) 294,265 Vesting of restricted stock 499 — (5,267) — — (5,267) Equity compensation — — 7,393 — — 7,393 Stock repurchase and retirement (1,365) — (35,285) — — (35,285) Foreign currency translation adjustment, net of taxes — — — (94) — (94) Acquisitions 145 — 4,483 — — 4,483 Net income — — — — 185,982 185,982 Balances at December 31, 2022 36,303 $ 4 $ 292,876 $ (1,387) $ 159,984 $ 451,477 19. Immaterial Financial Restatement to Prior Period Financial Statements (continued) CONSOLIDATED STATEMENTS OF CASH FLOWS Year Ended December 31, 2022 (amounts in thousands) As Reported Revisions As Revised Cash flows from operating activities Consolidated net income $ 188,461 $ (2,479) $ 185,982 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 12,576 — 12,576 Provision for allowances 15,328 — 15,328 Deferred income tax expense 5,062 48 5,110 Non-cash lease expense 1,850 — 1,850 Impairment charges 5,597 — 5,597 Loss on early extinguishment of debt 3,728 — 3,728 Equity compensation 7,393 — 7,393 Other non-cash costs 199 — 199 Changes in operating assets and liabilities: Accounts receivable (153,229) — (153,229) Prepaid expenses and other assets (6,915) — (6,915) Income taxes (20,111) (797) (20,908) Accounts payable and accrued expenses 79,712 3,228 82,940 Operating lease liabilities (4,962) — (4,962) Other (639) — (639) Net cash provided by operating activities 134,050 — 134,050 Cash flows from investing activities Acquisitions, net of cash acquired (35,182) — (35,182) Acquisition-related settlements 94 — 94 Purchases of property and equipment (8,786) — (8,786) Net cash used in investing activities (43,874) — (43,874) Cash flows from financing activities Principal payments on term loan (100,438) — (100,438) Principal payments on note payable (2,426) — (2,426) Debt issuance costs (3,237) — (3,237) Borrowings under Senior Secured Asset-Based revolving credit facility 1,700,030 — 1,700,030 Repayments on Senior Secured Asset-Based revolving credit facility (1,632,430) — (1,632,430) Cash paid for shares withheld for taxes (5,267) — (5,267) Payment of contingent consideration (7,500) — (7,500) Stock repurchase and retirement (35,285) — (35,285) Other (1,046) — (1,046) Net cash used in financing activities (87,599) — (87,599) Effect of exchange rate changes on cash (9) — (9) Change in cash and cash equivalents 2,568 — 2,568 Cash and cash equivalents at beginning of year 1,036 — 1,036 Cash and cash equivalents at end of year $ 3,604 $ — $ 3,604

Organization and Basis of Pre_2

Organization and Basis of Presentation - Narrative (Details) $ in Millions	Dec. 31, 2024 USD ($)
Aya Holdings II Inc.
Business Acquisition [Line Items]
Transaction costs	$ 4.2

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Significant Accounting Policies [Line Items]
Interest income									$ 2,050	$ 83	$ 10
Sales allowance, billing-related adjustments	$ 500				$ 900				500	900
Credit loss expense	(228)	$ 1,512	$ 18,858	$ 1,290	4,166	$ 2,355	$ 3,134	$ 4,908	21,432	14,562	9,609
Prepaid implementation costs	800				500				800	500
Capitalized implementation costs	10,800				6,000				10,800	6,000
Implementation costs, amortization									700	500	600
Outstanding standby letters of credit as collateral	14,700				13,500				14,700	13,500
Unbilled contracts receivable	60,400				89,900				60,400	89,900
Equity compensation									6,000	6,600	7,400
Advertising costs									8,500	11,500	$ 16,100
Cumulative impact of currency fluctuations	1,500				1,500				1,500	1,500
Managed Service Programs (MSP) Customer
Significant Accounting Policies [Line Items]
Credit loss expense			$ 19,400
Claims-Based Liability Insurance | MDA Holdings Inc
Significant Accounting Policies [Line Items]
Letter of credit for malpractice claims	$ 300				$ 300				$ 300	$ 300
Revenue Benchmark | Service | Services
Significant Accounting Policies [Line Items]
Concentration risk percentage									5%	5%	5%
Minimum
Significant Accounting Policies [Line Items]
Threshold period, past due for payment of services provided									30 days
Estimated useful life of assets	1 year								1 year
Short term leases period									3 months
Intangible assets- useful life	2 years								2 years
Maximum
Significant Accounting Policies [Line Items]
Threshold period, past due for payment of services provided									60 days
Estimated useful life of assets	10 years								10 years
Short term leases period									6 months
Intangible assets- useful life	16 years								16 years
Maximum | Leasehold improvements
Significant Accounting Policies [Line Items]
Short term leases period									10 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 34,602	$ 35,032	$ 19,375	$ 19,640	$ 17,875	$ 16,914	$ 18,020	$ 13,058	$ 19,640	$ 13,058
Credit loss expense	(228)	1,512	18,858	1,290	4,166	2,355	3,134	4,908	21,432	14,562	$ 9,609
Write-Offs, net of Recoveries	(25,533)	(1,942)	(3,201)	(1,555)	(2,401)	(1,394)	(4,240)	54
Ending balance	$ 8,841	$ 34,602	$ 35,032	$ 19,375	$ 19,640	$ 17,875	$ 16,914	$ 18,020	$ 8,841	$ 19,640	$ 13,058

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Restructuring (Benefits) Costs (Details) - USD ($) $ in Thousands	3 Months Ended					12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Restructuring Reserve [Roll Forward]
Charged to restructuring	$ 1,000	$ 2,100	$ 900	$ 900	$ 900	$ 4,333	$ 2,553	$ 1,861
Employee Termination Costs
Restructuring Reserve [Roll Forward]
Balance at beginning of period			895			895	799	160
Charged to restructuring						2,519	2,491	792
Payments and adjustments						(3,314)	(2,395)	(153)
Balance at end of period				895		100	895	799
Lease-Related Exit Costs
Restructuring Reserve [Roll Forward]
Balance at beginning of period			$ 1,184			1,184	2,196	2,423
Charged to restructuring						525	62	765
Payments and adjustments						(921)	(1,074)	(992)
Balance at end of period				$ 1,184		$ 788	$ 1,184	$ 2,196

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue from services	$ 309,940	$ 315,119	$ 339,771	$ 379,174	$ 414,035	$ 442,291	$ 540,695	$ 622,707	$ 1,344,004	$ 2,019,728	$ 2,803,381
Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue from services									1,302,354	1,963,566	2,727,300
Other Services
Disaggregation of Revenue [Line Items]
Revenue from services									41,650	56,162	76,081
Nurse And Allied Staffing
Disaggregation of Revenue [Line Items]
Revenue from services									1,145,419	1,841,428	2,697,155
Nurse And Allied Staffing | Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue from services									1,113,725	1,794,489	2,625,860
Nurse And Allied Staffing | Other Services
Disaggregation of Revenue [Line Items]
Revenue from services									31,694	46,939	71,295
Physician Staffing
Disaggregation of Revenue [Line Items]
Revenue from services									198,585	178,300	106,226
Physician Staffing | Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue from services									188,629	169,077	101,440
Physician Staffing | Other Services
Disaggregation of Revenue [Line Items]
Revenue from services									$ 9,956	$ 9,223	$ 4,786

Acquisitions - HireUp (Details)

Acquisitions - HireUp (Details) - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
	Dec. 13, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Payment for contingent liability				$ 6,579	$ 7,500	$ 7,500
Goodwill				$ 135,060	$ 135,430	$ 163,268
HireUp
Business Acquisition [Line Items]
Cash consideration, gross	$ 6,000
Equity consideration for acquisition value	$ 800
Equity consideration for acquisition (in shares)	29,811
Contingent consideration liabilities	$ 8,000
Payment for contingent liability		$ 1,700
Finite lived intangible assets			$ 6,900
Weighted average useful life of assets acquired			7 years
Goodwill	$ 1,600
HireUp | Trade names
Business Acquisition [Line Items]
Finite lived intangible assets			$ 900
Weighted average useful life of assets acquired			2 years
HireUp | Customer Lists
Business Acquisition [Line Items]
Finite lived intangible assets			$ 2,500
Weighted average useful life of assets acquired			10 years
HireUp | Databases
Business Acquisition [Line Items]
Finite lived intangible assets			$ 3,500
Weighted average useful life of assets acquired			7 years

Acquisitions - Mint (Details)

Acquisitions - Mint (Details) - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
	Oct. 03, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Payment for contingent liability				$ 6,579	$ 7,500	$ 7,500
Earnout liability				4,411	6,794	7,500
Goodwill				135,060	$ 135,430	$ 163,268
Mint
Business Acquisition [Line Items]
Cash consideration, gross	$ 27,000
Equity consideration for acquisition value	$ 3,600
Equity consideration for acquisition (in shares)	114,278
Contingent consideration liabilities	$ 10,000
Payment for contingent liability		$ 4,900
Earnout liability				$ 4,400
Finite lived intangible assets			$ 15,100
Weighted average useful life of assets acquired			7 years
Goodwill	$ 20,100
Mint | Trade names
Business Acquisition [Line Items]
Finite lived intangible assets			$ 400
Weighted average useful life of assets acquired			1 year
Mint | Customer Lists
Business Acquisition [Line Items]
Finite lived intangible assets			$ 2,300
Weighted average useful life of assets acquired			11 years
Mint | Databases
Business Acquisition [Line Items]
Finite lived intangible assets			$ 12,400
Weighted average useful life of assets acquired			7 years

Acquisitions - Local Business (

Acquisitions - Local Business (Details) - USD ($) $ in Thousands	Dec. 15, 2022	Dec. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Goodwill		$ 135,060	$ 135,430		$ 163,268
Ohio Based Business
Business Acquisition [Line Items]
Cash consideration, gross	$ 2,000
Goodwill				$ 0

Acquisitions - Cross Country Wo

Acquisitions - Cross Country Workforce Solutions Group (Details) - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
	Jun. 08, 2021	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Asset Acquisition [Line Items]
Payment for contingent liability				$ 6,579	$ 7,500	$ 7,500
Workforce Solutions Group, Inc.
Asset Acquisition [Line Items]
Cash consideration, gross	$ 25,000
Equity consideration for acquisition value	$ 5,000
Equity consideration for acquisition (in shares)	307,730
Business performance, term	3 years
Contingent consideration liabilities	$ 15,000
Payment for contingent liability		$ 7,500	$ 7,500

Goodwill, Trade Names, and Ot_3

Goodwill, Trade Names, and Other Intangible Assets - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Intangible assets subject to amortization:
Gross Carrying Amount	$ 89,068	$ 101,068
Accumulated Amortization	52,782	52,500
Net Carrying Amount	36,286	48,568
Intangible assets not subject to amortization:
Trade names, indefinite-lived	5,900	5,900
Databases
Intangible assets subject to amortization:
Gross Carrying Amount	36,530	45,930
Accumulated Amortization	21,945	24,971
Net Carrying Amount	14,585	20,959
Customer relationships
Intangible assets subject to amortization:
Gross Carrying Amount	52,538	52,538
Accumulated Amortization	30,837	26,286
Net Carrying Amount	21,701	26,252
Trade names
Intangible assets subject to amortization:
Gross Carrying Amount	0	900
Accumulated Amortization	0	548
Net Carrying Amount	0	352
Software
Intangible assets subject to amortization:
Gross Carrying Amount	0	1,700
Accumulated Amortization	0	695
Net Carrying Amount	$ 0	$ 1,005

Goodwill, Trade Names, and Ot_4

Goodwill, Trade Names, and Other Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill impairment	$ 400	$ 370
Impairment charges for intangible assets		$ 1,800	$ 0	$ 1,900
Impairment, Intangible Asset, Statement of Income or Comprehensive Income [Extensible Enumeration]		Impairment charges	Impairment charges	Impairment charges
Databases
Goodwill and Intangible Assets Disclosure [Line Items]
Assets fully amortized and removed during period		$ 6,500
Trade names
Goodwill and Intangible Assets Disclosure [Line Items]
Assets fully amortized and removed during period		$ 900

Goodwill, Trade Names, and Ot_5

Goodwill, Trade Names, and Other Intangible Assets - Estimated Annual Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2025	$ 8,651
2026	7,482
2027	6,191
2028	4,791
2029	4,107
Thereafter	5,064
Net Carrying Amount	$ 36,286	$ 48,568

Goodwill, Trade Names, and Ot_6

Goodwill, Trade Names, and Other Intangible Assets - Goodwill Rollforward (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2024
Goodwill balances
Aggregate goodwill acquired		$ 445,902
Accumulated impairment loss		(310,472)
Goodwill, net of impairment loss		135,430
Impairment charges	$ (400)	(370)
Aggregate goodwill acquired	445,902	445,902
Accumulated impairment loss	(310,842)	(310,842)
Goodwill, net of impairment loss	135,060	135,060
Nurse And Allied Staffing
Goodwill balances
Aggregate goodwill acquired		382,381
Accumulated impairment loss		(269,874)
Goodwill, net of impairment loss		112,507
Impairment charges		(370)
Aggregate goodwill acquired	382,381	382,381
Accumulated impairment loss	(270,244)	(270,244)
Goodwill, net of impairment loss	112,137	112,137
Physician Staffing
Goodwill balances
Aggregate goodwill acquired		63,521
Accumulated impairment loss		(40,598)
Goodwill, net of impairment loss		22,923
Impairment charges		0
Aggregate goodwill acquired	63,521	63,521
Accumulated impairment loss	(40,598)	(40,598)
Goodwill, net of impairment loss	$ 22,923	$ 22,923

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment	$ 48,135	$ 43,147
Less accumulated depreciation and amortization	(19,285)	(15,808)
Property and equipment, net of accumulated depreciation and amortization	28,850	27,339	$ 19,662
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment	3,008	5,236
Computer software
Property, Plant and Equipment [Line Items]
Property and equipment	42,714	34,531
Office equipment
Property, Plant and Equipment [Line Items]
Property and equipment	$ 282	467
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Property and equipment	$ 632	703
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment	1,131	998
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	$ 368	$ 1,212
Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	1 year
Minimum | Computer equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Minimum | Computer software
Property, Plant and Equipment [Line Items]
Estimated useful life	1 year
Minimum | Office equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Maximum | Computer equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Maximum | Computer software
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Maximum | Office equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

Balance Sheet Details (Details)

Balance Sheet Details (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Insurance recovery receivable - current:
Health	$ 1,178	$ 886
Workers’ compensation	2,798	2,687
Professional liability	5,279	5,524
Insurance recovery receivable (current)	9,255	9,097	$ 7,434
Insurance recovery receivable - non-current:
Workers’ compensation	8,161	8,037
Professional liability	12,767	17,677
Insurance recovery receivable (noncurrent)	20,928	25,714	23,058
Other assets:
Security deposits	1,063	720
Deferred compensation	2,889	3,298
Net debt issuance costs	1,807	2,623
Post employment benefit	50	32
Other assets	5,809	6,673	6,649
Accounts payable and accrued expenses:
Trade accounts payable	5,744	3,040
Subcontractor payable	37,790	73,836
Accrued expenses	21,412	15,946
Accounts payable and accrued expenses	64,946	92,822
Accrued compensation and benefits:
Salaries and payroll taxes	24,606	27,042
Bonuses and commissions	2,615	2,893
Workers’ compensation	8,383	8,476
Professional liability	6,121	6,252
Health care	4,768	6,550
Vacation	1,153	1,084
Accrued compensation and benefits	47,646	52,297	72,605
Accrued claims:
Workers’ compensation	15,355	14,798
Professional liability	19,070	20,055
Accrued claims	34,425	34,853	35,881
Other liabilities:
Restructuring	74	474
Deferred taxes	566	401
Deferred compensation	2,926	3,343
Other liabilities	$ 3,566	$ 4,218	$ 3,838

DEBT - Long-term Debt (Details)

DEBT - Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Debt	$ 0	$ 0
Debt Issuance Costs	$ (1,807)	$ (2,623)
Line of Credit | Senior Secured Asset-Based Loan
Debt Instrument [Line Items]
Effective interest rate percentage	6.31%	6.99%
Debt	$ 0	$ 0
Debt Issuance Costs	$ (1,807)	$ (2,623)

Debt - 2021 Term Loan Credit Ag

Debt - 2021 Term Loan Credit Agreement (Details) - USD ($)			3 Months Ended			9 Months Ended	12 Months Ended
	Jun. 30, 2023	Jun. 08, 2021	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Nov. 18, 2021
Debt Instrument [Line Items]
Repayment of outstanding obligations							$ 0	$ 73,875,000	$ 100,438,000
2021 Term Loan Credit Agreement | Secured Debt
Debt Instrument [Line Items]
Debt term		6 years
Face amount		$ 100,000,000
Payment for debt prepayment						$ 100,000,000
Extinguishment fees			$ 0			$ 1,000,000
Write off of debt issuance costs			$ 1,700,000	$ 1,300,000	$ 1,400,000
Repayment of outstanding obligations	$ 73,900,000
2021 Term Loan Credit Agreement, Incremental Term Loan | Secured Debt
Debt Instrument [Line Items]
Face amount										$ 75,000,000
2021 Term Loan Credit Agreement, Aggregate Amount of all Increases | Secured Debt
Debt Instrument [Line Items]
Face amount										$ 115,000,000

Debt - 2019 Asset-Based Loan Ag

Debt - 2019 Asset-Based Loan Agreement (Details) - USD ($)			12 Months Ended
	Mar. 21, 2022	Oct. 25, 2019	Dec. 31, 2024	Jul. 29, 2024	Nov. 18, 2021	Mar. 08, 2021	Jun. 30, 2020
Line of Credit Facility [Line Items]
Amount of indebtedness permitted from other sources					$ 175,000,000
Senior Secured Asset-Based Loan
Line of Credit Facility [Line Items]
Line of credit term	5 years	5 years
Maximum borrowing capacity	$ 300,000,000	$ 120,000,000				$ 150,000,000	$ 130,000,000
Line of credit outstanding			$ 0	$ 0
Borrowing base, percentage of accounts receivable		85%
Borrowing base availability			146,900,000
Remaining borrowing capacity			$ 132,000,000
Unused commitment fee percentage			0.375%
Letters of credit outstanding			$ 14,900,000
Senior Secured Asset-Based Loan | SOFR
Line of Credit Facility [Line Items]
Credit spread adjustment	0.10%
Interest margin (percent)			1.85%
Senior Secured Asset-Based Loan | Base Rate
Line of Credit Facility [Line Items]
Interest margin (percent)			0.75%
Senior Secured Asset-Based Loan | Swingline Sublimit
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 15,000,000
Senior Secured Asset-Based Loan | Standby Letters of Credit Sublimit
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 35,000,000

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Right of use impairment charge	$ 0	$ 0	$ 2.8

Leases - Balance Sheet Informat

Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease right-of-use assets	$ 2,468	$ 2,599	$ 3,254
Operating lease liabilities	2,089	2,604	4,132
Operating lease liabilities	$ 1,782	$ 2,663	$ 4,880
Weighted average remaining lease term	2 years 7 months 6 days	2 years 2 months 12 days
Weighted average discount rate	7.05%	6.36%

Leases - Operating Lease Liabil

Leases - Operating Lease Liability Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2025	$ 2,289
2026	728
2027	602
2028	522
2029	136
Total minimum lease payments	4,277
Less: amount of lease payments representing interest	(406)
Present value of future minimum lease payments	3,871
Less: operating lease liabilities - current	(2,089)	$ (2,604)	$ (4,132)
Operating lease liabilities - non-current	$ 1,782	$ 2,663	$ 4,880

Leases - Other Information (Det

Leases - Other Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities	$ 3,212	$ 4,859	$ 5,753
Right-of-use assets acquired under operating lease	1,433	1,040	473
Operating lease expense	1,317	1,681	2,550
Short-term lease expense	1,439	3,209	5,114
Variable and other lease costs	$ 851	$ 724	$ 2,195

Fair Value Measurements - Estim

Fair Value Measurements - Estimated Fair Values of Financial Assets and Liabilities Measured on a Recurring Basis (Details) - Level 1 - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred Compensation
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation liability	$ 2,926	$ 3,343
Deferred Compensation
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation asset	$ 2,889	$ 3,298

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value Measurement [Line Items]
Payment for contingent liability		$ 6,579	$ 7,500	$ 7,500
Earnout liability		4,411	$ 6,794	$ 7,500
Mint
Fair Value Measurement [Line Items]
Payment for contingent liability	$ 4,900
Earnout liability		$ 4,400
HireUp
Fair Value Measurement [Line Items]
Payment for contingent liability	$ 1,700

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Company contribution net of forfeitures	$ 1,500	$ 2,600	$ 2,600
Employer match vesting duration	3 years
Deferred compensation liabilities	$ 2,926	$ 3,343

Contingencies (Details)

Contingencies (Details) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2024 USD ($) state	Mar. 31, 2023 USD ($)	Dec. 31, 2024 USD ($) state
Commitments and Contingencies Disclosure [Abstract]
Legal settlement charge		$ 1.1	$ 4.7
Costs related to an unrecoverable asset			3.6
Recovery of unrecoverable asset written off	$ 1.8		$ 1.8
Number of states operated in | state	50		50

Income Taxes - Components of In

Income Taxes - Components of Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
United States	$ (17,435)	$ 102,200	$ 252,433
Foreign	1,037	694	664
(Loss) income before income taxes	$ (16,398)	$ 102,894	$ 253,097

Income Taxes - Components of _2

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current:
Federal	$ (104)	$ 19,871	$ 48,017
State	(75)	8,940	13,769
Foreign	281	148	219
Total	102	28,959	62,005
Deferred:
Federal	(2,004)	554	387
State	(105)	596	4,667
Foreign	165	154	56
Total	(1,944)	1,304	5,110
Income tax (benefit) expense	$ (1,842)	$ 30,263	$ 67,115

Income Taxes - Significant Comp

Income Taxes - Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred Tax Assets:
Accrued other and prepaid expenses	$ 432	$ 912
Allowance for credit losses	2,379	5,321
Intangible assets	7,784	7,072
Net operating loss carryforwards	6,571	1,080
Accrued professional liability	1,907	851
Accrued workers’ compensation	3,215	3,097
Share-based compensation	918	1,197
Operating lease liabilities	659	1,319
Depreciation	203	0
Credit carryforwards	170	0
Other	1,127	1,016
Gross deferred tax assets	25,365	21,865
Valuation allowance	(178)	(2)
Deferred tax assets	25,187	21,863
Deferred Tax Liabilities:
Depreciation	0	(967)
Indefinite-lived intangibles	(16,763)	(14,296)
Operating lease right-of-use assets	(320)	(620)
Tax on unrepatriated earnings	(565)	(401)
Deferred tax liabilities	(17,648)	(16,284)
Net deferred taxes	$ 7,539	$ 5,579

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2021
Income Tax Contingency [Line Items]
Valuation allowance	$ 178,000		$ 2,000
Unrecognized tax benefits	10,862,000	$ 7,581,000	10,377,000	$ 9,179,000
Long-term unrecognized tax benefits	10,117,000	7,646,000	10,603,000
Unrecognized tax benefits, which would affect the effective tax rate	10,700,000		10,000,000
Unrecognized tax benefits, amount reclassified from noncurrent liabilities to deferred tax assets	1,300,000
Unrecognized tax benefits, amount reclassified from deferred tax assets to noncurrent liabilities		$ 400,000
Other Current Liabilities
Income Tax Contingency [Line Items]
Unrecognized tax benefits	0		$ 0
Federal
Income Tax Contingency [Line Items]
Net operating loss carryforwards	25,800,000
State
Income Tax Contingency [Line Items]
Net operating loss carryforwards	43,600,000
Foreign Tax Jurisdiction
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 0

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Computed At U. S. Federal Statutory Rate to Income Tax (Benefit) Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Tax at U.S. statutory rate	$ (3,444)	$ 21,608	$ 53,150
State taxes, net of federal benefit	(653)	6,834	15,352
Non-deductible items	588	573	179
Foreign tax expense	228	155	136
Valuation allowances	0	1	1
Uncertain tax positions	867	2,771	(1,694)
Officers' compensation	313	(275)	404
Tax credits	(170)	(441)	0
Return to provision	465	(482)	(169)
Other	(36)	(481)	(244)
Income tax (benefit) expense	$ (1,842)	$ 30,263	$ 67,115

Income Taxes - Reconciliation_2

Income Taxes - Reconciliation of Beginning and Ending Balance of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Unrecognized Tax Benefits [Roll Forward]
Balance at January 1	$ 10,377	$ 7,581	$ 9,179
Additions based on tax positions related to the current year	1,336	2,737	349
(Reductions) based on tax positions related to prior years	(851)		(1,947)
Additions based on tax positions related to prior years		59
Balance at December 31	$ 10,862	$ 10,377	$ 7,581

Stockholders' Equity - Stock Re

Stockholders' Equity - Stock Repurchase Program (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	May 01, 2023	Aug. 16, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares outstanding (in shares)	32,277,395	34,384,905
ABL Credit Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum annual repurchase amount	$ 5
New Repurchase Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program, authorized amount				$ 100
Additional authorized amount			$ 59
Common shares amount left remaining to repurchase under the plan (up to)	$ 40.5		$ 100

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Stock Repurchased and Retired (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Approximate Dollar Value of Shares Purchased	$ 36,831	$ 57,654	$ 35,285
New Repurchase Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Number of Shares Purchased (in shares)	2,401,924	2,343,583	1,364,815
Average Price Paid (in usd per share)	$ 15.31	$ 24.58	$ 25.83
Approximate Dollar Value of Shares Purchased	$ 36,783	$ 57,607	$ 35,257

Stockholders' Equity - Share-Ba

Stockholders' Equity - Share-Based Payments (Details) - USD ($) $ in Millions					3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022	May 19, 2020	Mar. 31, 2024	Jun. 30, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	May 14, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance attainment percentage					101%
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)							309,847
Performance Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)	145,908						145,908
Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance (in shares)				3,000,000						2,400,000
Performance shares, attainment level certification period							30 days
Omnibus Plan | Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting period							3 years
Pretax of total unrecognized compensation cost related to non-vested restricted stock awards							$ 6.3
Pretax total unrecognized compensation cost related to share options- period							1 year 7 months 9 days
Fair value of shares vested							$ 5.6	$ 9.3	$ 12.1
Omnibus Plan | Performance Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued (in shares)	169,447	160,782	126,576			16,921
Pretax of total unrecognized compensation cost related to non-vested restricted stock awards							$ 0.2
Pretax total unrecognized compensation cost related to share options- period							1 year 4 months 17 days
Fair value of shares vested							$ 2.7	$ 5.3	$ 3.7
Omnibus Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting period				1 year

Stockholders' Equity - Restrict

Stockholders' Equity - Restricted Stock Activity (Details) - $ / shares		12 Months Ended
	Mar. 31, 2024	Dec. 31, 2024
Restricted Stock Awards
Number of Shares
Unvested restricted stock awards, beginning balance (in shares)		547,534
Granted (in shares)		375,377
Vested (in shares)		(309,847)
Forfeited (in shares)		(74,475)
Unvested restricted stock awards, ending balance (in shares)		538,589
Weighted Average Grant Date Fair Value
Unvested restricted stock awards, beginning balance (usd per share)		$ 20.42
Granted (usd per share)		18.05
Vested (usd per share)		19.06
Forfeited (usd per share)		20.55
Unvested restricted stock awards, ending balance (usd per share)		$ 19.53
Performance Stock Awards
Number of Shares
Unvested restricted stock awards, beginning balance (in shares)		417,197
Granted (in shares)		170,880
Vested (in shares)	(145,908)	(145,908)
Forfeited (in shares)		(32,471)
Unvested restricted stock awards, ending balance (in shares)		409,698
Weighted Average Grant Date Fair Value
Unvested restricted stock awards, beginning balance (usd per share)		$ 18.75
Granted (usd per share)		18.67
Vested (usd per share)		12.71
Forfeited (usd per share)		21.11
Unvested restricted stock awards, ending balance (usd per share)		$ 20.68

Earnings Per Share - Components

Earnings Per Share - Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net (loss) income attributable to common stockholders - Basic									$ (14,556)	$ 72,631	$ 185,982
Net (loss) income attributable to common stockholders - Diluted									$ (14,556)	$ 72,631	$ 185,982
Denominator:
Weighted average common shares - Basic (in shares)									33,379	35,158	37,012
Effective of diluted shares:
Share-based awards (shares)									0	318	524
Weighted average common shares - Diluted (in shares)									33,379	35,476	37,536
Net (loss) income per share attributable to common stockholders - Basic (usd per share)	$ (0.12)	$ 0.08	$ (0.47)	$ 0.08	$ 0.26	$ 0.37	$ 0.60	$ 0.82	$ (0.44)	$ 2.07	$ 5.02
Net (loss) income per share attributable to common stockholders - Diluted (usd per share)	$ (0.12)	$ 0.08	$ (0.47)	$ 0.08	$ 0.26	$ 0.36	$ 0.60	$ 0.81	$ (0.44)	$ 2.05	$ 4.95

Earnings Per Share - Antidiluti

Earnings Per Share - Antidilutive Securities (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	339	2	55

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Revenue from services	$ 309,940,000	$ 315,119,000	$ 339,771,000	$ 379,174,000	$ 414,035,000	$ 442,291,000	$ 540,695,000	$ 622,707,000	$ 1,344,004,000	$ 2,019,728,000	$ 2,803,381,000
Accounts payable and accrued expenses	$ 64,946,000				92,822,000				64,946,000	92,822,000	192,996,000
Related Party | Services Provided Entities Affiliated with Board Members
Related Party Transaction [Line Items]
Revenue from services									$ 4,900,000	1,200,000	$ 1,800,000
Related Party | Rental of WSG's Headquarters
Related Party Transaction [Line Items]
Accounts payable and accrued expenses					$ 0					$ 0

Segment Data - Narrative (Detai

Segment Data - Narrative (Details)	3 Months Ended								12 Months Ended
	Dec. 31, 2024 USD ($) state	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2024 USD ($) segment state	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Number of operating segments | segment									2
Number of reportable segments | segment									2
Number of states operated in | state	50								50
Revenue from services	$ 309,940,000	$ 315,119,000	$ 339,771,000	$ 379,174,000	$ 414,035,000	$ 442,291,000	$ 540,695,000	$ 622,707,000	$ 1,344,004,000	$ 2,019,728,000	$ 2,803,381,000
INDIA
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services									0	0	0
Intersegment Eliminations
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services									$ 0	$ 0	$ 0

Segment Data - Operating Segmen

Segment Data - Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues from services:	$ 309,940	$ 315,119	$ 339,771	$ 379,174	$ 414,035	$ 442,291	$ 540,695	$ 622,707	$ 1,344,004	$ 2,019,728	$ 2,803,381
Direct operating expenses									1,069,752	1,569,318	2,178,923
Credit loss expense (income)	(228)	1,512	18,858	1,290	4,166	$ 2,355	3,134	$ 4,908	21,432	14,562	9,609
Segment Reconciliation [Abstract]
Depreciation and amortization									18,200	18,347	12,576
Acquisition and integration-related costs									4,219	59	726
Restructuring costs		$ 1,000	2,100	900	$ 900		900		4,333	2,553	1,861
Legal and other losses	$ 1,200		$ 3,900	$ 3,700					6,668	1,125	0
Impairment charges									2,888	719	5,597
Interest expense									2,188	8,094	14,391
Loss on early extinguishment of debt							$ 1,700		0	1,723	3,728
Interest income									(2,050)	(83)	(10)
Other (income) expense, net									(605)	85	(1,326)
(Loss) income before income taxes									(16,398)	102,894	253,097
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues from services:									1,344,004	2,019,728	2,803,381
Contribution Income									87,950	206,565	357,727
Segment Reporting, Reconciling Item, Corporate Nonsegment
Segment Reconciliation [Abstract]
Corporate overhead									68,507	71,049	67,087
Nurse And Allied Staffing
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues from services:									1,145,419	1,841,428	2,697,155
Nurse And Allied Staffing | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues from services:									1,145,419	1,841,428	2,697,155
Direct operating expenses									911,566	1,430,128	2,098,219
Employee compensation									100,038	144,471	171,057
Benefits									9,054	15,704	13,983
Marketing									7,695	10,452	14,518
Credit loss expense (income)									21,479	13,587	9,340
Divisional corporate G&A									15,905	21,550	26,622
Other segment items									7,081	8,759	11,197
Contribution Income									72,601	196,777	352,219
Physician Staffing
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues from services:									198,585	178,300	106,226
Physician Staffing | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues from services:									198,585	178,300	106,226
Direct operating expenses									158,186	139,190	80,704
Employee compensation									20,436	23,207	15,740
Benefits									2,797	2,353	1,341
Marketing									713	852	821
Credit loss expense (income)									(47)	975	269
Divisional corporate G&A									382	505	844
Other segment items									769	1,430	999
Contribution Income									$ 15,349	$ 9,788	$ 5,508

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue from services	$ 309,940	$ 315,119	$ 339,771	$ 379,174	$ 414,035	$ 442,291	$ 540,695	$ 622,707	$ 1,344,004	$ 2,019,728	$ 2,803,381
Gross profit	61,992	64,158	70,805	77,297	90,489	97,359	123,139	139,423
Net income (loss) attributable to common stockholders	$ (3,753)	$ 2,555	$ (16,050)	$ 2,692	$ 9,038	$ 12,812	$ 21,345	$ 29,436	$ (14,556)	$ 72,631	$ 185,982
Net income (loss) per share attributable to common stockholders - Basic (usd per share)	$ (0.12)	$ 0.08	$ (0.47)	$ 0.08	$ 0.26	$ 0.37	$ 0.60	$ 0.82	$ (0.44)	$ 2.07	$ 5.02
Net income (loss) per share attributable to common stockholders - Diluted (usd per share)	$ (0.12)	$ 0.08	$ (0.47)	$ 0.08	$ 0.26	$ 0.36	$ 0.60	$ 0.81	$ (0.44)	$ 2.05	$ 4.95
Restructuring costs		$ 1,000	$ 2,100	$ 900	$ 900		$ 900		$ 4,333	$ 2,553	$ 1,861
Credit loss expense	$ (228)	$ 1,512	18,858	1,290	$ 4,166	$ 2,355	3,134	$ 4,908	21,432	14,562	9,609
Legal and other losses	1,200		3,900	$ 3,700					6,668	1,125	0
Recovery of unrecoverable asset written off	1,800								1,800
Legal settlement charge								$ 1,100	4,700
Goodwill and intangible asset impairment	2,200
Loss on early extinguishment of debt							$ 1,700		0	$ 1,723	$ 3,728
Managed Service Programs (MSP) Customer
Disaggregation of Revenue [Line Items]
Credit loss expense			$ 19,400
Aya Holdings II Inc.
Disaggregation of Revenue [Line Items]
Transaction costs	$ 4,200								$ 4,200

Immaterial Financial Restatem_3

Immaterial Financial Restatement to Prior Period Financial Statements - Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 81,633	$ 17,094	$ 3,604
Accounts receivable, net	223,238	372,352	641,611
Income taxes receivable	10,389	8,620	12,637
Prepaid expenses	7,848	7,681	11,067
Insurance recovery receivable	9,255	9,097	7,434
Other current assets	2,637	2,031	1,042
Total current assets	335,000	416,875	677,395
Property and equipment, net	28,850	27,339	19,662
Operating lease right-of-use assets	2,468	2,599	3,254
Goodwill	135,060	135,430	163,268
Other intangible assets, net	42,186	54,468	44,723
Deferred tax assets	8,104	5,979	7,117
Insurance recovery receivable	20,928	25,714	23,058
Cloud computing	10,846	5,987	4,460
Other assets	5,809	6,673	6,649
Total assets	589,251	681,064	949,586
Current liabilities:
Accounts payable and accrued expenses	64,946	92,822	192,996
Accrued compensation and benefits	47,646	52,297	72,605
Operating lease liabilities	2,089	2,604	4,132
Earnout liability	4,411	6,794	7,500
Other current liabilities	1,310	1,559	1,896
Total current liabilities	120,402	156,076	279,129
Debt			148,735
Operating lease liabilities	1,782	2,663	4,880
Accrued claims	34,425	34,853	35,881
Earnout liability	0	5,000	18,000
Long-term unrecognized tax benefits	10,117	10,603	7,646
Other liabilities	3,566	4,218	3,838
Total liabilities	170,292	213,413	498,109
Commitments and contingencies
Stockholders' equity:
Common stock	3	4	4
Additional paid-in capital	202,338	236,417	292,876
Accumulated other comprehensive loss	(1,441)	(1,385)	(1,387)
Retained earnings	218,059	232,615	159,984
Total stockholders' equity	418,959	467,651	451,477	$ 294,265
Total liabilities and stockholders' equity	$ 589,251	681,064	949,586
As Reported
Current assets:
Cash and cash equivalents		17,094	3,604
Accounts receivable, net		372,352	641,611
Income taxes receivable		6,898	10,915
Prepaid expenses		7,681	11,067
Insurance recovery receivable		9,097	7,434
Other current assets		2,031	1,042
Total current assets		415,153	675,673
Property and equipment, net		27,339	19,662
Operating lease right-of-use assets		2,599	3,254
Goodwill		135,430	163,268
Other intangible assets, net		54,468	44,723
Deferred tax assets		5,954	7,092
Insurance recovery receivable		25,714	23,058
Cloud computing		5,987	4,460
Other assets		6,673	6,649
Total assets		679,317	947,839
Current liabilities:
Accounts payable and accrued expenses		85,333	185,507
Accrued compensation and benefits		52,297	72,605
Operating lease liabilities		2,604	4,132
Earnout liability		6,794	7,500
Other current liabilities		1,559	1,896
Total current liabilities		148,587	271,640
Debt			148,735
Operating lease liabilities		2,663	4,880
Accrued claims		34,853	35,881
Earnout liability		5,000	18,000
Long-term unrecognized tax benefits		10,603	7,646
Other liabilities		4,218	3,838
Total liabilities		205,924	490,620
Commitments and contingencies
Stockholders' equity:
Common stock		4	4
Additional paid-in capital		236,417	292,876
Accumulated other comprehensive loss		(1,385)	(1,387)
Retained earnings		238,357	165,726
Total stockholders' equity		473,393	457,219	297,528
Total liabilities and stockholders' equity		679,317	947,839
Revision of Prior Period, Adjustment
Current assets:
Cash and cash equivalents		0	0
Accounts receivable, net		0	0
Income taxes receivable		1,722	1,722
Prepaid expenses		0	0
Insurance recovery receivable		0	0
Other current assets		0	0
Total current assets		1,722	1,722
Property and equipment, net		0	0
Operating lease right-of-use assets		0	0
Goodwill		0	0
Other intangible assets, net		0	0
Deferred tax assets		25	25
Insurance recovery receivable		0	0
Cloud computing		0	0
Other assets		0	0
Total assets		1,747	1,747
Current liabilities:
Accounts payable and accrued expenses		7,489	7,489
Accrued compensation and benefits		0	0
Operating lease liabilities		0	0
Earnout liability		0	0
Other current liabilities		0	0
Total current liabilities		7,489	7,489
Debt			0
Operating lease liabilities		0	0
Accrued claims		0	0
Earnout liability		0	0
Long-term unrecognized tax benefits		0	0
Other liabilities		0	0
Total liabilities		7,489	7,489
Commitments and contingencies
Stockholders' equity:
Common stock		0	0
Additional paid-in capital		0	0
Accumulated other comprehensive loss		0	0
Retained earnings		(5,742)	(5,742)
Total stockholders' equity		(5,742)	(5,742)	$ (3,263)
Total liabilities and stockholders' equity		$ 1,747	$ 1,747

Immaterial Financial Restatem_4

Immaterial Financial Restatement to Prior Period Financial Statements - Statement of Operations and Comprehensive Income (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue from services	$ 309,940	$ 315,119	$ 339,771	$ 379,174	$ 414,035	$ 442,291	$ 540,695	$ 622,707	$ 1,344,004	$ 2,019,728	$ 2,803,381
Operating expenses:
Direct operating expenses									1,069,752	1,569,318	2,178,923
Selling, general and administrative expenses											324,935
Credit loss expense	(228)	1,512	18,858	1,290	4,166	2,355	3,134	4,908	21,432	14,562	9,609
Depreciation and amortization									18,200	18,347	12,576
Restructuring costs		1,000	2,100	900	900		900		4,333	2,553	1,861
Impairment charges									2,888	719	5,597
Total operating expenses									1,360,869	1,907,015	2,533,501
(Loss) income from operations									(16,865)	112,713	269,880
Other expenses (income):
Interest expense									2,188	8,094	14,391
Loss on early extinguishment of debt							1,700		0	1,723	3,728
Other income, net											(1,336)
(Loss) income before income taxes									(16,398)	102,894	253,097
Income tax expense									(1,842)	30,263	67,115
Net (loss) income attributable to common stockholders	$ (3,753)	$ 2,555	$ (16,050)	$ 2,692	$ 9,038	$ 12,812	$ 21,345	$ 29,436	(14,556)	72,631	185,982
Other comprehensive (loss) income:
Unrealized foreign currency translation (loss) income, net of tax									(56)	2	(94)
Comprehensive income (loss) attributable to common stockholders									$ (14,612)	$ 72,633	$ 185,888
Net (loss) income per share attributable to common stockholders - Basic (usd per share)	$ (0.12)	$ 0.08	$ (0.47)	$ 0.08	$ 0.26	$ 0.37	$ 0.60	$ 0.82	$ (0.44)	$ 2.07	$ 5.02
Net (loss) income per share attributable to common stockholders - Diluted (usd per share)	$ (0.12)	$ 0.08	$ (0.47)	$ 0.08	$ 0.26	$ 0.36	$ 0.60	$ 0.81	$ (0.44)	$ 2.05	$ 4.95
Weighted average common shares outstanding:
Basic (in shares)									33,379	35,158	37,012
Diluted (in shares)									33,379	35,476	37,536
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue from services											$ 2,806,609
Operating expenses:
Direct operating expenses											2,178,923
Selling, general and administrative expenses											324,935
Credit loss expense											9,609
Depreciation and amortization											12,576
Restructuring costs											1,861
Impairment charges											5,597
Total operating expenses											2,533,501
(Loss) income from operations											273,108
Other expenses (income):
Interest expense											14,391
Loss on early extinguishment of debt											3,728
Other income, net											(1,336)
(Loss) income before income taxes											256,325
Income tax expense											67,864
Net (loss) income attributable to common stockholders										$ 72,631	188,461
Other comprehensive (loss) income:
Unrealized foreign currency translation (loss) income, net of tax										$ 2	(94)
Comprehensive income (loss) attributable to common stockholders											$ 188,367
Net (loss) income per share attributable to common stockholders - Basic (usd per share)											$ 5.09
Net (loss) income per share attributable to common stockholders - Diluted (usd per share)											$ 5.02
Weighted average common shares outstanding:
Basic (in shares)											37,012
Diluted (in shares)											37,536
Revision of Prior Period, Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue from services											$ (3,228)
Operating expenses:
Direct operating expenses											0
Selling, general and administrative expenses											0
Credit loss expense											0
Depreciation and amortization											0
Restructuring costs											0
Impairment charges											0
Total operating expenses											0
(Loss) income from operations											(3,228)
Other expenses (income):
Interest expense											0
Loss on early extinguishment of debt											0
Other income, net											0
(Loss) income before income taxes											(3,228)
Income tax expense											(749)
Net (loss) income attributable to common stockholders											(2,479)
Other comprehensive (loss) income:
Unrealized foreign currency translation (loss) income, net of tax											0
Comprehensive income (loss) attributable to common stockholders											$ (2,479)
Net (loss) income per share attributable to common stockholders - Basic (usd per share)											$ (0.07)
Net (loss) income per share attributable to common stockholders - Diluted (usd per share)											$ (0.07)
Weighted average common shares outstanding:
Basic (in shares)											37,012
Diluted (in shares)											37,536

Immaterial Financial Restatem_5

Immaterial Financial Restatement to Prior Period Financial Statements - Statement of Stockholders' Equity (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				$ 467,651				$ 451,477	$ 467,651	$ 451,477	$ 294,265
Vesting of restricted stock									(2,960)	(4,905)	(5,267)
Equity compensation									6,025	6,579	7,393
Stock repurchase and retirement									(36,831)	(57,654)	(35,285)
Stock repurchase excise tax									(314)	(479)
Unrealized foreign currency translation (loss) income, net of tax									(56)	2	(94)
Acquisitions											4,483
Net income	$ (3,753)	$ 2,555	$ (16,050)	2,692	$ 9,038	$ 12,812	$ 21,345	29,436	(14,556)	72,631	185,982
Ending balance	418,959				467,651				418,959	467,651	451,477
As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				473,393				457,219	473,393	457,219	297,528
Vesting of restricted stock										(4,905)	(5,267)
Equity compensation										6,579	7,393
Stock repurchase and retirement										(57,654)	(35,285)
Stock repurchase excise tax										(479)
Unrealized foreign currency translation (loss) income, net of tax										2	(94)
Acquisitions											4,483
Net income										72,631	188,461
Ending balance					473,393					473,393	457,219
Revision of Prior Period, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				$ (5,742)				$ (5,742)	$ (5,742)	(5,742)	(3,263)
Unrealized foreign currency translation (loss) income, net of tax											0
Net income											(2,479)
Ending balance					$ (5,742)					$ (5,742)	$ (5,742)
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)				34,385				36,303	34,385	36,303	37,024
Beginning balance				$ 4				$ 4	$ 4	$ 4	$ 4
Vesting of restricted stock (in shares)									294	426	499
Stock repurchase and retirement (in shares)									(2,402)	(2,344)	(1,365)
Stock repurchase and retirement									$ (1)
Acquisitions (in shares)											145
Ending balance (shares)					34,385					34,385	36,303
Ending balance	3				$ 4				$ 3	$ 4	$ 4
Common Stock | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)				34,385				36,303	34,385	36,303	37,024
Beginning balance				$ 4				$ 4	$ 4	$ 4	$ 4
Vesting of restricted stock (in shares)										426	499
Stock repurchase and retirement (in shares)										(2,344)	(1,365)
Acquisitions (in shares)											145
Ending balance (shares)					34,385					34,385	36,303
Ending balance					$ 4					$ 4	$ 4
Common Stock | Revision of Prior Period, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (shares)				0				0	0	0	0
Beginning balance				$ 0				$ 0	$ 0	$ 0	$ 0
Ending balance (shares)					0					0	0
Ending balance					$ 0					$ 0	$ 0
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				236,417				292,876	236,417	292,876	321,552
Vesting of restricted stock									(2,960)	(4,905)	(5,267)
Equity compensation									6,025	6,579	7,393
Stock repurchase and retirement									(36,830)	(57,654)	(35,285)
Stock repurchase excise tax									(314)	(479)
Acquisitions											4,483
Ending balance	202,338				236,417				202,338	236,417	292,876
Additional Paid-In Capital | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				236,417				292,876	236,417	292,876	321,552
Vesting of restricted stock										(4,905)	(5,267)
Equity compensation										6,579	7,393
Stock repurchase and retirement										(57,654)	(35,285)
Stock repurchase excise tax										(479)
Acquisitions											4,483
Ending balance					236,417					236,417	292,876
Additional Paid-In Capital | Revision of Prior Period, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				0				0	0	0	0
Ending balance					0					0	0
Accumulated Other Comprehensive Loss, net
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				(1,385)				(1,387)	(1,385)	(1,387)	(1,293)
Unrealized foreign currency translation (loss) income, net of tax									(56)	2	(94)
Ending balance	(1,441)				(1,385)				(1,441)	(1,385)	(1,387)
Accumulated Other Comprehensive Loss, net | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				(1,385)				(1,387)	(1,385)	(1,387)	(1,293)
Unrealized foreign currency translation (loss) income, net of tax										2	(94)
Ending balance					(1,385)					(1,385)	(1,387)
Accumulated Other Comprehensive Loss, net | Revision of Prior Period, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				0				0	0	0	0
Ending balance					0					0	0
(Accumulated Deficit) Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				232,615				159,984	232,615	159,984	(25,998)
Net income									(14,556)	72,631	185,982
Ending balance	$ 218,059				232,615				218,059	232,615	159,984
(Accumulated Deficit) Retained Earnings | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				238,357				165,726	238,357	165,726	(22,735)
Net income										72,631	188,461
Ending balance					238,357					238,357	165,726
(Accumulated Deficit) Retained Earnings | Revision of Prior Period, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				$ (5,742)				$ (5,742)	$ (5,742)	(5,742)	(3,263)
Net income											(2,479)
Ending balance					$ (5,742)					$ (5,742)	$ (5,742)

Immaterial Financial Restatem_6

Immaterial Financial Restatement to Prior Period Financial Statements - Statement of Cash Flow (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Consolidated net (loss) income	$ (3,753)	$ 2,555	$ (16,050)	$ 2,692	$ 9,038	$ 12,812	$ 21,345	$ 29,436	$ (14,556)	$ 72,631	$ 185,982
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization									18,200	18,347	12,576
Provision for allowances									20,787	17,355	15,328
Deferred income tax (benefit) expense									(1,944)	1,304	5,110
Non-cash lease expense									992	1,111	1,850
Impairment charges									2,888	719	5,597
Loss on early extinguishment of debt							$ 1,700		0	1,723	3,728
Equity compensation									6,025	6,579	7,393
Other non-cash costs									99	1,252	199
Changes in operating assets and liabilities:
Accounts receivable									128,327	251,427	(153,229)
Prepaid expenses and other assets									(4,990)	268	(6,915)
Income taxes									(2,278)	6,955	(20,908)
Accounts payable and accrued expenses									(29,753)	(126,611)	82,940
Operating lease liabilities									(2,791)	(4,371)	(4,962)
Other									(890)	(191)	(639)
Net cash provided by operating activities									120,116	248,498	134,050
Cash flows from investing activities
Acquisitions, net of cash acquired									0	0	(35,182)
Acquisition-related settlements									0	199	94
Purchases of property and equipment									(8,714)	(13,974)	(8,786)
Net cash used in investing activities									(8,714)	(13,775)	(43,874)
Cash flows from financing activities
Principal payments on term loan									0	(73,875)	(100,438)
Principal payments on note payable									0	0	(2,426)
Debt issuance costs									0	0	(3,237)
Borrowings under Senior Secured Asset-Based revolving credit facility									18,024	720,991	1,700,030
Repayments on revolving credit facility									(18,024)	(797,791)	(1,632,430)
Cash paid for shares withheld for taxes									(2,960)	(4,904)	(5,267)
Payment of contingent consideration									(6,579)	(7,500)	(7,500)
Stock repurchase and retirement									(37,310)	(57,654)	(35,285)
Other									0	(508)	(1,046)
Net cash used in financing activities									(46,849)	(221,241)	(87,599)
Effect of exchange rate changes on cash									(14)	8	(9)
Change in cash and cash equivalents									64,539	13,490	2,568
Cash and cash equivalents at beginning of year				$ 17,094				3,604	17,094	3,604	1,036
Cash and cash equivalents at end of year	$ 81,633				$ 17,094				$ 81,633	17,094	3,604
As Reported
Cash flows from operating activities
Consolidated net (loss) income										72,631	188,461
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization											12,576
Provision for allowances											15,328
Deferred income tax (benefit) expense											5,062
Non-cash lease expense											1,850
Impairment charges											5,597
Loss on early extinguishment of debt											3,728
Equity compensation											7,393
Other non-cash costs											199
Changes in operating assets and liabilities:
Accounts receivable											(153,229)
Prepaid expenses and other assets											(6,915)
Income taxes											(20,111)
Accounts payable and accrued expenses											79,712
Operating lease liabilities											(4,962)
Other											(639)
Net cash provided by operating activities											134,050
Cash flows from investing activities
Acquisitions, net of cash acquired											(35,182)
Acquisition-related settlements											94
Purchases of property and equipment											(8,786)
Net cash used in investing activities											(43,874)
Cash flows from financing activities
Principal payments on term loan											(100,438)
Principal payments on note payable											(2,426)
Debt issuance costs											(3,237)
Borrowings under Senior Secured Asset-Based revolving credit facility											1,700,030
Repayments on revolving credit facility											(1,632,430)
Cash paid for shares withheld for taxes											(5,267)
Payment of contingent consideration											(7,500)
Stock repurchase and retirement											(35,285)
Other											(1,046)
Net cash used in financing activities											(87,599)
Effect of exchange rate changes on cash											(9)
Change in cash and cash equivalents											2,568
Cash and cash equivalents at beginning of year								3,604		3,604	1,036
Cash and cash equivalents at end of year											3,604
Revision of Prior Period, Adjustment
Cash flows from operating activities
Consolidated net (loss) income											(2,479)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization											0
Provision for allowances											0
Deferred income tax (benefit) expense											48
Non-cash lease expense											0
Impairment charges											0
Loss on early extinguishment of debt											0
Equity compensation											0
Other non-cash costs											0
Changes in operating assets and liabilities:
Accounts receivable											0
Prepaid expenses and other assets											0
Income taxes											(797)
Accounts payable and accrued expenses											3,228
Operating lease liabilities											0
Other											0
Net cash provided by operating activities											0
Cash flows from investing activities
Acquisitions, net of cash acquired											0
Acquisition-related settlements											0
Purchases of property and equipment											0
Net cash used in investing activities											0
Cash flows from financing activities
Principal payments on term loan											0
Principal payments on note payable											0
Debt issuance costs											0
Borrowings under Senior Secured Asset-Based revolving credit facility											0
Repayments on revolving credit facility											0
Cash paid for shares withheld for taxes											0
Payment of contingent consideration											0
Stock repurchase and retirement											0
Other											0
Net cash used in financing activities											0
Effect of exchange rate changes on cash											0
Change in cash and cash equivalents											0
Cash and cash equivalents at beginning of year								$ 0		$ 0	0
Cash and cash equivalents at end of year											$ 0

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Allowances for Accounts Receivable
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 20,547	$ 14,696	$ 6,881
Charged to (Released from) Operations	22,077	17,355	15,327
Write-Offs, Net of Recoveries	(33,323)	(11,504)	(7,512)
Other Changes	0	0	0
Balance at End of Period	9,301	20,547	14,696
Valuation Allowance for Deferred Tax Assets
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	2	2	20
Charged to (Released from) Operations	176	0	0
Write-Offs, Net of Recoveries	0	0	(18)
Other Changes	0	0	0
Balance at End of Period	$ 178	$ 2	$ 2