Davey Tree Expert 10-Q 9 Aug 23 2023 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
	Jul. 01, 2023	Aug. 04, 2023
Entity Information [Line Items]
Entity registrant name	THE DAVEY TREE EXPERT COMPANY
Entity central index key	0000277638
Current fiscal year end date	--12-31
Entity filer category	Non-accelerated Filer
Document type	10-Q
Document fiscal year focus	2023
Document fiscal period focus	Q2
Amendment flag	false
Entity common stock, shares outstanding		42,338,434
Document Quarterly Report	true
Document Transition Report	false
Entity current reporting status	Yes
Entity shell company	false
Entity small business	false

Cover Page Document

Cover Page Document - $ / shares	6 Months Ended
	Jul. 01, 2023	Aug. 04, 2023	Dec. 31, 2022
Document Information [Line Items]
Document type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity file number	000-11917
Entity registrant name	THE DAVEY TREE EXPERT COMPANY
Entity current reporting status	Yes
Entity interactive data current	Yes
Entity common stock, shares outstanding		42,338,434
Common stock, par value per share	$ 0.50		$ 0.50
Document period end date	Jul. 01, 2023

Cover Page Entity address

Cover Page Entity address	6 Months Ended
	Jul. 01, 2023
Entity Addresses [Line Items]
Entity incorporation, state	OH
Entity tax identification number	34-0176110
Entity address, address description	1500 North Mantua Street
Entity address, address line one	P.O. Box 5193
Entity address, city or town	Kent
Entity address, state	OH
Entity address, postal zip code	44240
City area code	330
Local phone number	673-9511

Cover Page Entity type

Cover Page Entity type	6 Months Ended
	Jul. 01, 2023
Entity Information [Line Items]
Entity filer category	Non-accelerated Filer
Entity emerging growth company	false
Entity small business	false
Entity shell company	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022
Current assets:
Cash	$ 17,584	$ 18,526
Accounts receivable, net	358,596	321,810
Operating supplies	15,293	17,976
Other current assets	92,368	83,952
Total current assets	483,841	442,264
Property and equipment, net	292,204	268,539
Right-of-use assets - operating leases	111,378	104,612
Marketable securities and other investments	28,982	28,909
Other assets	18,997	22,841
Intangible assets, net	21,357	18,949
Goodwill	81,801	70,107
Total assets	1,038,560	956,221
Current liabilities:
Accounts payable	48,154	50,171
Accrued expenses	75,548	77,454
Current portion of long-term debt and finance lease liabilities	12,313	26,872
Other current liabilities	95,774	90,873
Total current liabilities	231,789	245,370
Long-term debt	290,195	230,768
Lease liabilities - finance leases	10,371	9,481
Lease liabilities - operating leases	73,634	68,878
Self-insurance accruals	86,265	77,926
Other noncurrent liabilities	20,407	24,020
Total liabilities	712,661	656,443
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP) 8,678 and 9,188 shares at redemption value as of July 1, 2023 and December 31, 2022	180,492	169,978
Common shareholders' equity:
Common shares, $.50 par value, per share; 96,000 shares authorized; 77,150 and 76,640 shares issued and outstanding before deducting treasury shares and which excludes 8,678 and 9,188 shares subject to redemption as of July 1, 2023 and December 31, 2022	39,083	38,550
Additional paid-in capital	182,039	162,828
Common shares subscribed, unissued	23,493	23,864
Retained earnings	310,348	293,993
Accumulated other comprehensive loss	(5,133)	(5,588)
Shareholders' equity before treasury stock	549,830	513,647
Less: Cost of common shares held in treasury; 43,495 shares at July 1, 2023 and 43,110 shares at December 31, 2022	385,081	363,502
Common shares subscription receivable	19,342	20,345
Total common shareholders' equity	145,407	129,800
Total liabilities and shareholders' equity	$ 1,038,560	$ 956,221
Common stock, par value per share	$ 0.50	$ 0.50
Common stock, shares authorized	96,000,000	96,000,000
Common stock, shares, issued	77,150,000	76,640,000
Common stock, shares, outstanding, before treasury shares	77,150,000	76,640,000
Shares subject to redemption	8,678,000	9,188,000
Treasury stock, shares	43,495,000	43,110,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022
Income Statement [Abstract]
Revenues	$ 445,206	$ 401,959	$ 816,540	$ 744,603
Costs and expenses:
Operating	274,421	251,554	523,490	485,761
Selling	76,275	68,155	144,498	128,951
General and administrative	32,449	30,055	63,886	59,050
Depreciation and amortization	14,550	13,515	28,544	27,302
Gain on sale of assets, net	(1,940)	(2,052)	(4,836)	(2,950)
Total costs and expenses	395,755	361,227	755,582	698,114
Income from operations	49,451	40,732	60,958	46,489
Other income (expense):
Interest expense	(4,966)	(1,703)	(8,837)	(3,148)
Interest income	428	159	827	186
Other, net	(824)	(2,533)	(1,475)	(4,870)
Income before income taxes	44,089	36,655	51,473	38,657
Income taxes	12,046	9,870	13,434	10,090
Net income	$ 32,043	$ 26,785	$ 38,039	$ 28,567
Net income per share:
Net income per share, basic	$ 0.75	$ 0.61	$ 0.88	$ 0.64
Net income per share, diluted	$ 0.72	$ 0.58	$ 0.84	$ 0.61
Weighted-average shares outstanding:
Weighted-average shares outstanding, basic	42,594	44,052	43,156	44,333
Weighted-average shares outstanding, diluted	44,762	46,464	45,263	46,650

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 32,043	$ 26,785	$ 38,039	$ 28,567
Components of other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(565)	1,001	(596)	521
Unrealized loss on available-for-sale securities	(82)	(181)	(141)	(181)
Amortization of defined benefit pension items:
Net actuarial loss	0	18	0	37
Prior service cost	0	4	0	9
Defined benefit pension plan adjustments	0	22	0	46
Other comprehensive income, (loss) net of tax	483	(1,160)	455	(656)
Comprehensive income	$ 32,526	$ 25,625	$ 38,494	$ 27,911

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Shareholders' Equity Statement - USD ($) $ in Thousands	Total	Common shares	Additional paid-in capital	Common shares subscribed, unissued	Retained earnings	Accumulated other comprehensive income (loss), net of tax	Common shares held in treasury	Common shares subscription receivable
Stockholders' equity	$ 103,840	$ 38,379	$ 135,897	$ 0	$ 239,979	$ (4,173)	$ 306,242
Net income	28,567				28,567
Change in 401KSOP and ESOP related shares	6,271	266	6,055		(50)
Shares sold to employees	15,360		8,360				7,000
Options exercised	1,448		(1,157)				2,605
Subscription shares	533		0	533			0
Stock-based compensation	$ 2,597		2,597
Dividends, per share	$ 0.038
Dividends	$ (1,751)				(1,751)
Other Comprehensive Income (Loss), Net of Tax	(656)					(656)
Shares purchased	(36,974)						(36,974)
Stockholders' equity	100,124	38,068	135,315	0	240,929	(3,669)	(310,519)
Net income	26,785				26,785
Change in 401KSOP and ESOP related shares	10,437	577	9,860		0
Shares sold to employees	10,297		5,491				4,806
Options exercised	1,600		(472)				2,072
Subscription shares	533		0	533			0
Stock-based compensation	$ 1,558		1,558
Dividends, per share	$ 0.020
Dividends	$ (969)				(969)
Other Comprehensive Income (Loss), Net of Tax	(1,160)					(1,160)
Shares purchased	(29,970)						(29,970)
Stockholders' equity	119,235	38,645	151,752	533	266,745	(4,829)	333,611
Stockholders' equity	129,800	38,550	162,828	23,864	293,993	(5,588)	363,502	$ 20,345
Net income	38,039				38,039
Change in 401KSOP and ESOP related shares	(10,508)	533	8,911		(19,952)
Shares sold to employees	20,561		9,205				11,356
Options exercised	1,660		(1,650)				3,310
Subscription shares	1,457		442	(371)			383	1,003
Stock-based compensation	$ 2,303		2,303
Dividends, per share	$ 0.040
Dividends	$ (1,732)				(1,732)
Other Comprehensive Income (Loss), Net of Tax	455					455
Shares purchased	(36,628)						(36,628)
Stockholders' equity	128,238	38,396	162,170	23,864	299,119	(5,616)	(369,721)	(19,974)
Net income	32,043				32,043
Change in 401KSOP and ESOP related shares	(7,768)	687	11,504		(19,959)
Shares sold to employees	17,533		7,589				9,944
Options exercised	2,077		(445)				2,522
Subscription shares	1,086		442	(371)			383	632
Stock-based compensation	$ 779		779
Dividends, per share	$ 0.020
Dividends	$ (855)				(855)
Other Comprehensive Income (Loss), Net of Tax	483					483
Shares purchased	(28,209)						(28,209)
Stockholders' equity	$ 145,407	$ 39,083	$ 182,039	$ 23,493	$ 310,348	$ (5,133)	$ 385,081	$ 19,342

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022
Operating activities
Net income	$ 38,039	$ 28,567
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	28,544	27,302
Other	(2,691)	363
Changes in operating assets and liabilities, net of assets acquired:
Accounts receivable	(36,024)	(41,882)
Accounts payable and accrued expenses	(5,719)	2,654
Self-insurance accruals	5,972	8,969
Prepaid expenses	14,673	14,633
Increase (Decrease) in Inventories	(17,107)	0
Other, net	7,040	1,681
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities, Total	(5,312)	13,720
Net cash provided by operating activities	32,727	42,287
Capital expenditures:
Equipment	(35,198)	(40,510)
Land and buildings	6,953	9,336
Purchases of businesses, net of cash acquired and debt incurred	(16,780)	(3,366)
Proceeds from sales of property and equipment	6,423	3,378
Purchases of marketable securities	(23,145)	(22,894)
Proceeds from Sale and Maturity of Marketable Securities	18,449	1,274
Net cash used in investing activities	(57,204)	(71,454)
Financing activities
Revolving credit facility borrowings	386,106	331,941
Revolving credit facility payments	(329,236)	(273,096)
Purchase of common shares for treasury	(36,628)	(36,974)
Sale of common shares from treasury	23,683	17,341
Dividends paid	(1,732)	(1,751)
Proceeds from notes payable	13,825	24,803
Payments of notes payable	(30,487)	(40,442)
Payments of finance leases	2,049	1,639
Net cash provided by financing activities	23,482	20,183
Effect of exchange rate changes on cash	53	(14)
Decrease in cash	(942)	(8,998)
Cash, beginning of period	18,526	19,460
Cash, end of period	17,584	10,462
Supplemental cash flow information follows:
Interest paid	8,596	3,074
Income taxes paid	$ 12,058	$ 5,419

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	6 Months Ended
	Jul. 01, 2023
Accounting Policies [Abstract]
Basis of financial statement preparation [Text Block]	Basis of Financial Statement Preparation The consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” the “Company,” “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The condensed consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All intercompany accounts and transactions have been eliminated in consolidation. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K for the year ended December 31, 2022 (the “2022 Annual Report”). Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our condensed consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, long-lived asset and goodwill valuation, self-insurance accruals, income taxes, stock valuation and revenue recognition. Our mitigation banking business creates and sells wetland, stream and other environmental credits and provides services to those engaged in permittee-responsible mitigation and environmental restoration. We record mitigation bank credit inventory at the lower of cost or net realizable value. Inventory costs are based on estimated total costs for each mitigation bank, which could change as we perform mitigation banking activities. Our business continues to be impacted by a number of macro-economic factors, including higher fuel costs, rising interest rates and a highly competitive labor market, which have created an inflationary environment and cost pressures. The Company’s fiscal quarters each contain thirteen operating weeks, with the exception of the fourth quarter of a 53-week fiscal year, which contains fourteen operating weeks. The Company’s fiscal quarter that ended July 1, 2023 is referred to as the second quarter of 2023, and the fiscal quarter ended July 2, 2022 is referred to as the second quarter of 2022. Recent Accounting Guidance Accounting Standards Adopted in 2023 Accounting Standards Update 2020-04, Reference Rate Reform (Topic 848) --In March 2020, the FASB issued Accounting Standards Update ("ASU") 2020-04, "Reference Rate Reform (Topic 848)—Facilitation of the Effects of Reference Rate Reform on Financial

Seasonality of Business

Seasonality of Business	6 Months Ended
	Jul. 01, 2023
Quarterly Financial Information Disclosure [Abstract]
Seasonality of business	Seasonality of BusinessDue to the seasonality of our business, our operating results for the three and six months ended July 1, 2023 are not indicative of results that may be expected for any other interim period or for the year ending December 31, 2023. Our business seasonality traditionally results in higher revenues during the second and third quarters as compared with the first and fourth quarters of the year, while the methods of accounting for fixed costs, such as depreciation expense, amortization, rent and interest expense, are not significantly impacted by business seasonality.

Accounts Receivable, Net and Su

Accounts Receivable, Net and Supplemental Balance-Sheet Information	6 Months Ended
	Jul. 01, 2023
Accounts Receivable, Net and Supplemental Balance-Sheet Information [Abstract] [Abstract]
Accounts receivable net and supplemental balance-sheet information [Text Block]	Accounts Receivable, Net and Supplemental Balance-Sheet Information Accounts receivable, net, consisted of the following: Accounts receivable, net July 1, December 31, Accounts receivable $ 267,014 $ 242,427 Unbilled receivables (1) 94,693 82,605 361,707 325,032 Less allowances for credit losses 3,111 3,222 Accounts receivable, net $ 358,596 $ 321,810 (1) Unbilled receivables consist of work-in-process in accordance with the terms of contracts, primarily with utility services customers. The following items comprised the amounts included in the balance sheets: Other current assets July 1, December 31, Refundable income taxes $ 496 $ 14 Prepaid expenses 17,579 32,080 Mitigation bank credit inventory 25,691 6,351 Assets invested for self-insurance 29,858 24,828 Payroll taxes refundable 18,283 18,283 Other 461 2,396 Total $ 92,368 $ 83,952 Property and equipment, net July 1, December 31, Land and land improvements $ 28,640 $ 26,023 Buildings and leasehold improvements 85,856 80,768 Equipment 676,312 663,207 790,808 769,998 Less accumulated depreciation 498,604 501,459 Total $ 292,204 $ 268,539 Other assets, noncurrent July 1, December 31, Investment--cost-method affiliate $ 973 $ 1,258 Deferred income taxes 5,031 6,828 Cloud computing arrangements 1,141 2,652 Insurance receivable 7,500 7,500 Other 4,352 4,603 Total $ 18,997 $ 22,841 Accrued expenses July 1, December 31, Employee compensation $ 29,078 $ 35,536 Accrued compensated absences 14,276 13,034 Self-insured medical claims 3,101 2,806 Income tax payable 8,348 6,573 Customer advances, deposits 4,312 7,736 Taxes, other than income 9,194 5,764 Other 7,239 6,005 Total $ 75,548 $ 77,454 Other current liabilities July 1, December 31, Notes payable $ 1,505 $ — Mitigation bank liabilities 3,317 — Current portion of: Lease liability-operating leases 37,095 34,652 Self-insurance accruals 53,857 56,221 Total $ 95,774 $ 90,873 Other noncurrent liabilities July 1, December 31, Non-qualified retirement plans $ 6,293 $ 8,336 Litigation accrual 7,500 7,500 Other 6,614 8,184 Total $ 20,407 $ 24,020

Business Combinations (Notes)

Business Combinations (Notes)	6 Months Ended
	Jul. 01, 2023
Business Combinations [Abstract]
Business Combinations	Business Combinations Our cash investments in businesses during the first six months of 2023 were $17,128 and we issued debt, in the form of notes payable to the sellers, of $5,307 which have been included in our Residential and Commercial segment. Measurement-period adjustments are not complete. The measurement period for purchase price allocations ends as soon as information of the facts and circumstances becomes available, but does not exceed one year from the acquisition date. During the year ended December 31, 2022, our cash investments in businesses was $23,192 and debt issued, in the form of notes payable to the sellers, was $7,445. The following table summarizes the preliminary purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed: Six Months Ended July 1, 2023 Year Ended December 31, 2022 Detail of acquisitions: Assets acquired: Cash $ 348 $ 1,365 Receivables 359 10,794 Mitigation bank credit inventory — 6,351 Operating supplies 1,533 48 Prepaid expense 135 126 Equipment 4,729 2,309 Deposits and other 2,489 412 Intangible assets 5,859 10,569 Goodwill 12,778 14,255 Liabilities assumed (5,795) (15,592) Debt issued for purchases of businesses (5,307) (7,445) Cash paid $ 17,128 $ 23,192 The results of operations of acquired businesses have been included in the condensed consolidated statements of operations beginning as of the effective dates of acquisition. The effect of these acquisitions on our consolidated revenues and results of operations for the three and six months ended July 1, 2023 was not significant. Pro forma net sales and results of operations for the acquisitions, had they occurred at the beginning of the six months ended July 1, 2023, are not material and, accordingly, are not provided. The acquired intangible assets consist of tradenames, non-competition agreements and customer relationships. The tradenames and customer relationships were assigned an average useful life of seven years and the non-competition agreements were assigned an average useful life of five years.

Investments, Debt and Equity Se

Investments, Debt and Equity Securities	6 Months Ended
	Jul. 01, 2023
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure	Marketable Securities The following table summarizes available-for-sale debt securities held at July 1, 2023 and December 31, 2022 by asset type: Available-For-Sale Debt Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value July 1, 2023 Fixed maturity: United States Government and agency securities $ 38,325 $ 345 $ (273) $ 38,397 Corporate notes and bonds 577 — (46) 531 Total available-for-sale debt securities $ 38,902 $ 345 $ (319) $ 38,928 December 31, 2022 Fixed maturity: United States Government and agency securities $ 25,485 $ 84 $ (315) $ 25,254 Corporate notes and bonds 315 — (51) 264 Total available-for-sale debt securities $ 25,800 $ 84 $ (366) $ 25,518 Marketable securities are composed of available-for-sale debt securities and marketable equity securities and all marketable securities are held at fair value. We carry a portion of our marketable securities portfolio in long-term assets since they are generally held for the settlement of our insurance claims processed through our wholly owned captive insurance subsidiary. Available-for-sale debt securities are included in other current assets and marketable securities and other investments totaling $38,928 and $25,518 at July 1, 2023 and December 31, 2022, respectively. Realized gains and losses on sales of available-for-sale debt securities are recognized in net income on the specific identification basis. Changes in the fair values of available-for-sale debt securities that are determined to be holding gains or losses are recorded through accumulated other comprehensive income (loss) net of applicable taxes, within shareholders' equity. In assessing whether a credit loss exists, we evaluate our ability to hold the investment, the strength of the underlying collateral and the extent to which the investment's amortized cost or cost, as appropriate, exceeds its related fair value. We held approximately $10,554 and $18,110 in marketable equity securities as of July 1, 2023 and December 31, 2022, respectively. Realized and unrealized gains and losses on marketable equity securities are included in other income (expense) in the Consolidated Statements of Operations. The net carrying values of available-for-sale debt securities at July 1, 2023 by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because the issuers of the securities may have the right to prepay obligations without prepayment penalties. Amortized Cost Fair Value Due: Less than one year $ 26,325 $ 26,608 One year through five years 10,374 10,263 Six years through ten years 568 532 After ten years 1,635 1,525 Total $ 38,902 $ 38,928

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	6 Months Ended
	Jul. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Identified intangible assets and goodwill, net [Text Block]	Identified Intangible Assets and Goodwill, Net The carrying amounts of the identified intangible assets and goodwill acquired in connection with our acquisitions were as follows: July 1, 2023 December 31, 2022 Carrying Accumulated Carrying Accumulated Amortized intangible assets: Customer lists/relationships $ 40,639 $ 27,669 $ 36,745 $ 26,243 Employment-related 12,804 9,441 12,242 8,931 Tradenames 12,630 7,606 12,219 7,083 Amortized intangible assets 66,073 $ 44,716 61,206 $ 42,257 Less accumulated amortization 44,716 42,257 Identified intangible assets, net $ 21,357 $ 18,949 Goodwill $ 81,801 $ 70,107 Adjustments related to the carrying values are related to measurement period adjustments for acquisitions made in 2022 for which purchase accounting is not finalized. The changes in the carrying amounts of goodwill, by segment, for the six months ended July 1, 2023 and the year ended December 31, 2022 were as follows: Balance at January 1, 2023 Acquisitions Translation Balance at July 1, 2023 Utility $ 4,941 $ — $ — $ 4,941 Residential and Commercial 65,166 12,778 (1,084) 76,860 Total $ 70,107 $ 12,778 $ (1,084) $ 81,801 Balance at January 1, 2022 Acquisitions Translation Balance at December 31, 2022 Utility $ 4,911 $ 30 $ — $ 4,941 Residential and Commercial 51,069 14,225 (128) 65,166 Total $ 55,980 $ 14,255 $ (128) $ 70,107 Estimated future aggregate amortization expense of intangible assets -- The estimated future aggregate amortization expense of intangible assets, as of July 1, 2023, was as follows: Estimated Future Remaining six months of 2023 $ 2,469 2024 4,902 2025 4,119 2026 3,277 2027 2,769 2028 1,912 Thereafter 1,909 $ 21,357

Long-Term Debt and Commitments

Long-Term Debt and Commitments Related to Letters of Credit	6 Months Ended
	Jul. 01, 2023
Debt Disclosure [Abstract]
Long-term debt and commitments related to letters of credit [Text Block]	Short and Long-Term Debt and Commitments Related to Letters of CreditWe have short-term lines of credit with several banks totaling $11,132. At July 1, 2023, we had $7,248 available under the lines of credit with borrowings outstanding of $1,505 and $2,380 committed through issued letters of credit. Borrowings outstanding generally bear interest at the banks' prime rate or LIBOR plus a margin adjustment of .75% to 1.50%. Our long-term debt consisted of the following: July 1, December 31, Revolving credit facility: Swing-line borrowings $ 22,303 $ 25,433 SOFR borrowings 185,000 125,000 207,303 150,433 Senior unsecured notes: 3.99% Senior unsecured notes 50,000 50,000 4.00% Senior unsecured notes 25,000 25,000 75,000 75,000 Term loans 16,815 29,680 299,118 255,113 Less debt issuance costs 442 519 Less current portion 8,481 23,826 $ 290,195 $ 230,768 Revolving Credit Facility --In August 2021, the Company amended and restated its revolving credit facility with its existing bank group. The amended and restated credit agreement, which expires in August 2026, permits borrowings, as defined, of up to $325,000, including a letter of credit sublimit of $150,000 and a swing-line commitment of $30,000. Under certain circumstances, the amount available under the revolving credit facility may be increased to $425,000. The revolving credit facility contains certain affirmative and negative covenants customary for this type of facility and includes financial covenant ratios with respect to a maximum leverage ratio (not to exceed 3.00 to 1.00 with exceptions in case of material acquisitions) and a minimum interest coverage ratio (not less than 3.00 to 1.00), in each case subject to certain further restrictions as described in the credit agreement. As of July 1, 2023, we had unused commitments under the facility approximating $115,073, with $209,927 committed, consisting of borrowings of $207,303 and issued letters of credit of $2,624. In January 2023, we amended the amended and restated credit agreement to update the benchmark interest rate provisions to replace LIBOR with the Secured Overnight Financing Rate (“SOFR”). Following the amendment, borrowings outstanding bear interest, at Davey Tree’s option, of either (a) the base rate or (b) SOFR plus a margin adjustment ranging from .875% to 1.50%--with the margin adjustments based on the Company's leverage ratio at the time of borrowing. The base rate is the greater of (i) the agent bank’s prime rate, (ii) Adjusted Term SOFR plus 1.50%, or (iii) the federal funds rate plus .50%. A commitment fee ranging from .10% to .225% is also required based on the average daily unborrowed commitment. 3.99% Senior Unsecured Notes --On September 21, 2018, we issued 3.99% Senior Notes, Series A (the “3.99% Senior Notes”), in the aggregate principal amount of $50,000. The 3.99% Senior Notes are due September 21, 2028. The 3.99% Senior Notes were issued pursuant to a Note Purchase and Private Shelf Agreement (the “Note Purchase and Shelf Agreement”) between the Company, PGIM, Inc. and the purchasers of the 3.99% Senior Notes, which was amended in September 2021. Among other things, the amendment increased the total facility limit to $150,000 and extended the issuance period for subsequent series of promissory notes to be issued and sold pursuant to the Note Purchase and Shelf Agreement to September 2024. The amendment also amended certain provisions and covenants to generally conform them to the corresponding provisions and covenants in the amended and restated revolving credit agreement. In addition, the amendment and restatement of the revolving credit agreement in August 2021 provided that the Company is permitted to incur indebtedness arising under the Note Purchase and Shelf Agreement in an aggregate principal amount not to exceed $150,000. As the Company has previously issued notes in an aggregate amount of $75,000 under the Note Purchase and Shelf Agreement, it now has capacity to issue subsequent series of promissory notes pursuant to the Note Purchase and Shelf Agreement (the “Shelf Notes”) in an aggregate amount of up to $75,000. The 3.99% Senior Notes are equal in right of payment with our revolving credit facility and all other senior unsecured obligations of the Company. Interest is payable semiannually and five equal, annual principal payments commence on September 21, 2024 (the sixth anniversary of issuance). The Note Purchase and Shelf Agreement contains customary events of default and covenants related to limitations on indebtedness and transactions with affiliates and the maintenance of certain financial ratios. The Company may prepay at any time all, or from time to time any part of, the outstanding principal amount of the 3.99% Senior Notes, subject to the payment of a make-whole amount. 4.00% Senior Unsecured Notes --On February 5, 2019, we issued 4.00% Senior Notes, Series B (the “4.00% Senior Notes”) pursuant to the Note Purchase and Shelf Agreement in the aggregate principal amount of $25,000. The 4.00% Senior Notes are due September 21, 2028. The 4.00% Senior Notes are equal in right of payment with our revolving credit facility and all other senior unsecured obligations of the Company. Interest is payable semiannually and five equal, annual principal payments commence on September 21, 2024. The net proceeds of all senior notes were used to pay down borrowings under our revolving credit facility. Term loans --Periodically, the Company will enter into term loans for the procurement of insurance or to finance acquisitions. Aggregate Maturities of Long-Term Debt --Aggregate maturities of long-term debt based on the principal amounts outstanding at July 1, 2023 were as follows: 2023--$5,810; 2024--$20,091; 2025--$19,198; 2026--$224,019; 2027--$15,000; and 2028--$15,000. Accounts Receivable Securitization Facility --In June 2023, the Company amended its Accounts Receivable Securitization Facility (the “AR Securitization program”) to extend the scheduled termination date for an additional one The AR Securitization program has a limit of $100,000, of which $89,689 was issued for LCs as of July 1, 2023 and December 31, 2022. Under the AR Securitization program, Davey Tree transfers by selling or contributing current and future trade receivables to a wholly-owned, bankruptcy-remote financing subsidiary which pledges a perfected first priority security interest in the trade receivables--equal to the issued LCs as of July 1, 2023--to the bank in exchange for the bank issuing LCs. Fees payable to the bank include: (a) an LC issuance fee, payable on each settlement date, in the amount of .90% per annum on the aggregate amount of all LCs outstanding plus outstanding reimbursement obligations (e.g., arising from drawn LCs), if any, and (b) an unused LC fee, payable monthly, equal to (i) .35% per annum for each day on which the sum of the total LCs outstanding plus any outstanding reimbursement obligations is greater than or equal to 50% of the facility limit and (ii) .45% per annum for each day on which the sum of the total LCs outstanding plus any outstanding reimbursement obligations is less than 50% of the facility limit. If an LC is drawn and the bank is not immediately reimbursed in full for the drawn amount, any outstanding reimbursement obligation will accrue interest at a per annum rate equal to the term SOFR, plus 0.10% or, in certain circumstances, a base rate equal to the greatest of (i) the bank’s prime rate, (ii) the federal funds rate plus .50% and (iii) 1.00% above the Daily one month SOFR plus 0.10% and, following any default, 2.00% plus the greater of (a) the term SOFR plus 0.10% and (b) a base rate equal to the greatest of (i), (ii) and (iii) above. The agreements underlying the AR Securitization program contain various customary representations and warranties, covenants, and default provisions which provide for the termination and acceleration of the commitments under the AR Securitization program in circumstances including, but not limited to, failure to make payments when due, breach of a representation, warranty or covenant, certain insolvency events or failure to maintain the security interest in the trade receivables, and defaults under other material indebtedness. Total Commitments Related to Issued Letters of Credit --As of July 1, 2023, total commitments related to issued LCs were $94,693, of which $2,624 were issued under the revolving credit facility, $89,689 were issued under the AR Securitization program, and $2,380 were issued under short-term lines of credit. As of December 31, 2022, total commitments related to issued LCs were $94,435, of which $2,624 were issued under the revolving credit facility, $89,689 were issued under the AR Securitization program, and $2,122 were issued under short-term lines of credit. As of July 1, 2023, we were in compliance with all debt covenants.

Leases (Notes)

Leases (Notes)	6 Months Ended
	Jul. 01, 2023
Leases [Abstract]
Leases	Leases We lease certain office and parking facilities, warehouse space, equipment, vehicles and information technology equipment under operating and finance leases. Lease expense for these leases is recognized within the Condensed Consolidated Statements of Operations on a straight-line basis over the lease term, with variable lease payments recognized in the period those payments are incurred. The following table summarizes the amounts recognized in our Condensed Consolidated Balance Sheet related to leases: Condensed Consolidated Balance Sheet July 1, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 111,378 $ 104,612 Finance lease assets Property and equipment, net 14,831 12,948 Total lease assets $ 126,209 $ 117,560 Liabilities Current operating lease liabilities Other current liabilities $ 37,095 $ 34,652 Non-current operating lease liabilities Lease liabilities - operating leases 73,634 68,878 Total operating lease liabilities 110,729 103,530 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 3,832 3,046 Non-current finance lease liabilities Lease liabilities - finance leases 10,371 9,481 Total finance lease liabilities 14,203 12,527 Total lease liabilities $ 124,932 $ 116,057 The components of lease cost recognized within our Condensed Consolidated Statements of Operations were as follows: Three Months Ended Six Months Ended Condensed Consolidated Statements July 1, July 2, July 1, July 2, Operating lease cost Operating expense $ 7,868 $ 6,427 $ 15,614 $ 12,446 Operating lease cost Selling expense 3,294 2,821 6,407 5,566 Operating lease cost General and administrative expense 375 290 665 579 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 987 715 1,842 1,445 Interest expense on lease liabilities Interest expense 111 62 201 122 Other lease cost (1) Operating expense 1,376 1,153 2,824 2,342 Other lease cost (1) Selling expense 495 407 982 824 Other lease cost (1) General and administrative expense 48 23 74 32 Total lease cost $ 14,554 $ 11,898 $ 28,609 $ 23,356 (1) Other lease cost includes short-term lease costs and variable lease costs. We often have options to renew lease terms for buildings and other assets. The exercise of lease renewal options is generally at our sole discretion. In addition, certain lease agreements may be terminated prior to their original expiration date at our discretion. We evaluate each renewal and termination option at the lease commencement date to determine if we are reasonably certain to exercise the option on the basis of economic factors. The weighted average remaining lease terms as of July 1, 2023 was 3.6 years for operating leases and 4.2 years for finance leases. The discount rate implicit within our leases is generally not determinable, and therefore the Company determines the discount rate based on its incremental borrowing rate. The incremental borrowing rate for each lease is determined based on its term and the currency in which lease payments are made, adjusted for the impacts of collateral. The weighted average discount rates used to measure our lease liabilities as of July 1, 2023 was 3.85% for operating leases and 3.43% for finance leases. Supplemental Cash Flow Information Related to Leases Six Months Ended July 1, July 2, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (22,147) $ (18,957) Operating cash flows from finance leases (201) (122) Financing cash flows from finance leases (2,049) (1,639) Right-of-use assets obtained in exchange for lease obligations: Operating leases 27,642 27,537 Finance leases 3,725 1,634 Maturity Analysis of Lease Liabilities As of July 1, 2023 Operating Finance Remaining six months of 2023 $ 21,373 $ 1,941 2024 37,048 4,203 2025 28,074 3,566 2026 16,579 2,738 2027 9,830 1,521 2028 3,141 803 Thereafter 2,563 447 Total lease payments 118,608 15,219 Less interest 7,879 1,016 Total $ 110,729 $ 14,203
Leases	Leases We lease certain office and parking facilities, warehouse space, equipment, vehicles and information technology equipment under operating and finance leases. Lease expense for these leases is recognized within the Condensed Consolidated Statements of Operations on a straight-line basis over the lease term, with variable lease payments recognized in the period those payments are incurred. The following table summarizes the amounts recognized in our Condensed Consolidated Balance Sheet related to leases: Condensed Consolidated Balance Sheet July 1, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 111,378 $ 104,612 Finance lease assets Property and equipment, net 14,831 12,948 Total lease assets $ 126,209 $ 117,560 Liabilities Current operating lease liabilities Other current liabilities $ 37,095 $ 34,652 Non-current operating lease liabilities Lease liabilities - operating leases 73,634 68,878 Total operating lease liabilities 110,729 103,530 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 3,832 3,046 Non-current finance lease liabilities Lease liabilities - finance leases 10,371 9,481 Total finance lease liabilities 14,203 12,527 Total lease liabilities $ 124,932 $ 116,057 The components of lease cost recognized within our Condensed Consolidated Statements of Operations were as follows: Three Months Ended Six Months Ended Condensed Consolidated Statements July 1, July 2, July 1, July 2, Operating lease cost Operating expense $ 7,868 $ 6,427 $ 15,614 $ 12,446 Operating lease cost Selling expense 3,294 2,821 6,407 5,566 Operating lease cost General and administrative expense 375 290 665 579 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 987 715 1,842 1,445 Interest expense on lease liabilities Interest expense 111 62 201 122 Other lease cost (1) Operating expense 1,376 1,153 2,824 2,342 Other lease cost (1) Selling expense 495 407 982 824 Other lease cost (1) General and administrative expense 48 23 74 32 Total lease cost $ 14,554 $ 11,898 $ 28,609 $ 23,356 (1) Other lease cost includes short-term lease costs and variable lease costs. We often have options to renew lease terms for buildings and other assets. The exercise of lease renewal options is generally at our sole discretion. In addition, certain lease agreements may be terminated prior to their original expiration date at our discretion. We evaluate each renewal and termination option at the lease commencement date to determine if we are reasonably certain to exercise the option on the basis of economic factors. The weighted average remaining lease terms as of July 1, 2023 was 3.6 years for operating leases and 4.2 years for finance leases. The discount rate implicit within our leases is generally not determinable, and therefore the Company determines the discount rate based on its incremental borrowing rate. The incremental borrowing rate for each lease is determined based on its term and the currency in which lease payments are made, adjusted for the impacts of collateral. The weighted average discount rates used to measure our lease liabilities as of July 1, 2023 was 3.85% for operating leases and 3.43% for finance leases. Supplemental Cash Flow Information Related to Leases Six Months Ended July 1, July 2, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (22,147) $ (18,957) Operating cash flows from finance leases (201) (122) Financing cash flows from finance leases (2,049) (1,639) Right-of-use assets obtained in exchange for lease obligations: Operating leases 27,642 27,537 Finance leases 3,725 1,634 Maturity Analysis of Lease Liabilities As of July 1, 2023 Operating Finance Remaining six months of 2023 $ 21,373 $ 1,941 2024 37,048 4,203 2025 28,074 3,566 2026 16,579 2,738 2027 9,830 1,521 2028 3,141 803 Thereafter 2,563 447 Total lease payments 118,608 15,219 Less interest 7,879 1,016 Total $ 110,729 $ 14,203

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jul. 01, 2023
Share-Based Payment Arrangement [Abstract]
Stock-based compensation[Text Block]	Stock-Based Compensation Our shareholders approved the 2014 Omnibus Stock Plan (the “2014 Stock Plan”) at our annual meeting of shareholders on May 20, 2014. The 2014 Stock Plan replaced the expired 2004 Omnibus Stock Plan (the “2004 plan”) previously approved by the shareholders in 2004. The 2014 Stock Plan is administered by the Compensation Committee of the Board of Directors and has a term of ten years. All directors of the Company and employees of the Company and its subsidiaries are eligible to participate in the 2014 Stock Plan. The 2014 Stock Plan (similar to the 2004 plan) continues the maintenance of the Employee Stock Purchase Plan, as well as provisions for the grant of stock options and other stock-based incentives. The 2014 Stock Plan provides for the grant of five percent of the number of the Company’s common shares outstanding as of the first day of each fiscal year plus the number of common shares that were available for grant of awards, but not granted, in prior years. In no event, however, may the number of common shares available for the grant of awards in any fiscal year exceed ten percent of the common shares outstanding as of the first day of that fiscal year. Common shares subject to an award that is forfeited, terminated, or canceled without having been exercised are generally added back to the number of shares available for grant under the 2014 Stock Plan. Stock-based compensation expense under all share-based payment plans -- our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights (“SARs”) and restricted stock units (“RSUs”) -- was included in the results of operations as follows: Three Months Ended Six Months Ended July 1, July 2, July 1, July 2, Compensation expense, all share-based payment plans $ 1,715 $ 2,316 $ 3,405 $ 3,586 Stock-based compensation consisted of the following: Employee Stock Purchase Plan --Under the Employee Stock Purchase Plan, all full-time employees with one year of service are eligible to purchase, through payroll deduction, common shares. Employee purchases under the Employee Stock Purchase Plan are at 85% of the fair market value of the common shares--a 15% discount. We recognize compensation costs as payroll deductions are made. The 15% discount of total shares purchased under the plan resulted in compensation cost of $881 being recognized for the six months ended July 1, 2023 and $914 for the six months ended July 2, 2022. Stock Options Plan --The stock options outstanding were awarded under a graded vesting schedule, measured at fair value, and have a term of ten years. Compensation costs for stock options are recognized over the requisite service period on the straight-line recognition method. Compensation cost recognized for stock options was $130 for the six months ended July 1, 2023 and $219 for the six months ended July 2, 2022. Beginning in 2021, management and the Compensation Committee replaced the issuance of stock options with performance-based restricted stock units (“PRSUs”) for certain employees. Stock-Settled Stock Appreciation Rights -- A SSAR is an award that allows the recipient to receive common shares equal to the appreciation in the fair market value of our common shares between the date the award was granted and the conversion date of the shares vested. Effective January 1, 2019, management and the Compensation Committee replaced the issuance of future SSARs with PRSUs for certain management employees. Compensation costs for SSARs are determined using a fair-value method and amortized over the requisite service period. “Intrinsic value” is defined as the amount by which the fair market value of a common share exceeds the grant date price of a SSAR. During 2022, all remaining SSARs awards vested. There was no compensation expense for SSARs for the six months ended July 1, 2023 and $44 for the six months ended July 2, 2022. Restricted Stock Units --During the six months ended July 1, 2023, the Compensation Committee awarded 224,540 PRSUs to certain management employees and 14,378 RSUs to nonemployee directors. The Compensation Committee made similar awards in prior periods. The awards vest over specified periods. The following table summarizes PRSUs and RSUs as of July 1, 2023. Restricted Stock Units Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2023 766,267 $ 14.95 Granted 238,918 18.29 Forfeited — — Vested (71,342) 12.18 Unvested, July 1, 2023 933,843 $ 16.02 1.8 years $ 6,538 $ 17,276 Employee PRSUs 885,572 $ 15.97 1.8 years $ 6,222 $ 16,383 Nonemployee Director RSUs 48,271 $ 16.79 1.8 years $ 316 $ 893 Compensation cost for PRSUs and RSUs is determined using a fair-value method and amortized on the straight-line recognition method over the requisite service period. “Intrinsic value” is defined as the amount by which the fair market value of a common share exceeds the grant date price of a PRSU or an RSU. Compensation expense on PRSUs and RSUs totaled $2,394 for the six months ended July 1, 2023 and $2,409 for the six months ended July 2, 2022. We estimated the fair value of each stock-based award on the date of grant using a binomial option-pricing model. The binomial model considers a range of assumptions related to volatility, risk-free interest rate and employee exercise behavior. Expected volatilities utilized in the binomial model are based on historical volatility of our stock prices and other factors. Similarly, the dividend yield is based on historical experience and expected future changes. The binomial model also incorporates exercise and forfeiture assumptions based on an analysis of historical data. The expected life of the stock-based awards is derived from the output of the binomial model and represents the period of time that awards granted are expected to be outstanding. The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumptions. Six Months Ended July 1, July 2, Volatility rate 9.6 % 9.7 % Risk-free interest rate 4.1 % 1.7 % Expected dividend yield .4 % .4 % Expected life of awards (years) 3.0 3.0 General Stock Option Information --The following table summarizes activity under the stock option plans for the six months ended July 1, 2023. Stock Options Number Weighted- Weighted- Aggregate Outstanding, January 1, 2023 2,072,949 $ 8.59 Granted — — Exercised (203,253) 6.68 Forfeited (120,800) 5.80 Outstanding, July 1, 2023 1,748,896 $ 9.01 3.9 years $ 16,597 Exercisable, July 1, 2023 1,548,520 $ 8.67 3.5 years $ 15,222 As of July 1, 2023, there was approximately $242 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 0.9 years. “Intrinsic value” is defined as the amount by which the market price of a common share exceeds the exercise price of an option. Common shares are issued from treasury upon the exercise of stock options and SSARs, the vesting of RSUs and PRSUs or purchases under the Employee Stock Purchase Plan.

Income Taxes

Income Taxes	6 Months Ended
	Jul. 01, 2023
Income Tax Disclosure [Abstract]
Income taxes [Text Block]	Income TaxesOur income tax provision for interim periods is determined using an estimate of our annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated annual tax rate changes, we make a cumulative adjustment. The estimated annual effective tax rate for the six months ended July 1, 2023 was 27.6%. Our actual effective tax rate was 27.3% and 26.9% for the three months ended July 1, 2023 and July 2, 2022, respectively. Our actual effective tax rate was 26.1% for both the six months ended July 1, 2023 and July 2, 2022. The change in the effective tax rate from statutory tax rates was primarily due to the impact of favorable discrete items which are a set amount and therefore have a larger impact on the rate based on our net income before tax in the first six months compared to the impact it will have on the rate for the full year. As of July 1, 2023, we had unrecognized tax benefits of $699, of which $371 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $56. At December 31, 2022, we had unrecognized tax benefits of $638, of which $311 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $53. Unrecognized tax benefits are the differences between a tax position taken, or expected to be taken, in a tax return, and the benefit recognized for financial reporting purposes. We recognize interest accrued related to unrecognized tax benefits in income tax expense. Penalties, if incurred, would be recognized as a component of income tax expense. The Company is routinely under audit by U.S. federal, state and local authorities and Canadian authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. With the exception of U.S. state jurisdictions and Canada, the Company is no longer subject to examination by tax authorities for the years through 2018. As of July 1, 2023, we believe it is reasonably possible that the total amount of unrecognized tax benefits will not significantly increase or decrease.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jul. 01, 2023
Equity [Abstract]
Accumulated other comprehensive income (loss) [Text Block]	Accumulated Other Comprehensive Income (Loss) Comprehensive income (or loss) is comprised of net income (or net loss) and other components, including foreign currency translation adjustments and defined benefit pension plan adjustments. The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the three and six months ended July 1, 2023 and July 2, 2022: Three Months Ended July 1, 2023 Foreign Available for Sale Securities Defined Accumulated Balance at April 1, 2023 $ (5,480) $ (258) $ 122 $ (5,616) Other comprehensive income (loss) before reclassifications Translation adjustment $ 565 $ — $ — $ 565 Unrealized losses — (110) — (110) Amounts reclassified from accumulated other comprehensive income (loss) — 7 — 7 Tax effect — 21 — 21 Net of tax amount 565 (82) — 483 Balance at July 1, 2023 $ (4,915) $ (340) $ 122 $ (5,133) Three Months Ended July 2, 2022 Foreign Available-for-Sale Securities Defined Accumulated Balance at April 2, 2022 $ (3,174) $ — $ (495) $ (3,669) Other comprehensive income (loss) before reclassifications Translation adjustment $ (1,001) $ — $ — $ (1,001) Unrealized losses — (237) — (237) Amounts reclassified from accumulated other comprehensive income (loss) — 8 31 39 Tax effect — 48 (9) 39 Net of tax amount (1,001) (181) 22 (1,160) Balance at July 2, 2022 $ (4,175) $ (181) $ (473) $ (4,829) Six Months Ended July 1, 2023 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2023 $ (5,511) $ (199) $ 122 $ (5,588) Other comprehensive income (loss) before reclassifications Translation adjustment $ 596 $ — $ — $ 596 Unrealized losses — (159) — (159) Amounts reclassified from accumulated other comprehensive income (loss) — (19) — (19) Tax effect — 37 — 37 Net of tax amount 596 (141) — 455 Balance at July 1, 2023 $ (4,915) $ (340) $ 122 $ (5,133) Six Months Ended July 2, 2022 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2022 $ (3,654) $ — $ (519) $ (4,173) Other comprehensive income (loss) before reclassifications Translation adjustment $ (521) $ — $ — $ (521) Unrealized losses — (237) — (237) Amounts reclassified from accumulated other comprehensive income (loss) — 8 62 70 Tax effect — 48 (16) 32 Net of tax amount (521) (181) 46 (656) Balance at July 2, 2022 $ (4,175) $ (181) $ (473) $ (4,829) There was no change in defined benefit pension plans for the three and six months ended July 1, 2023 and $62 for the three and six months ended July 2, 2022, which was included in net periodic pension expense classified in the condensed consolidated statement of operations as general and administrative expense or other income (expense).

Per Share Amounts and Common Sh

Per Share Amounts and Common Shares Outstanding	6 Months Ended
	Jul. 01, 2023
Equity [Abstract]
Per share amounts and common and redeemable shares outstanding [Text Block]	Per Share Amounts and Common and Redeemable Shares Outstanding We calculate our basic earnings per share by dividing net income or net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share are calculated in a similar manner, but include the effect of dilutive securities. To the extent these securities are antidilutive, they are excluded from the calculation of earnings per share. The per share amounts were computed as follows: Three Months Ended Six Months Ended July 1, July 2, July 1, July 2, Income available to common shareholders: Net income $ 32,043 $ 26,785 $ 38,039 $ 28,567 Weighted-average shares (in thousands): Basic: Outstanding 42,270 44,052 42,507 44,333 Partially-paid share subscriptions 324 — 649 — Basic weighted-average shares 42,594 44,052 43,156 44,333 Diluted: Basic from above 42,594 44,052 43,156 44,333 Incremental shares from assumed: Exercise of stock subscription purchase rights 5 — 5 — Exercise of stock options and awards 2,163 2,412 2,102 2,317 Diluted weighted-average shares 44,762 46,464 45,263 46,650 Net income per share: Basic $ .75 $ .61 $ .88 $ .64 Diluted $ .72 $ .58 $ .84 $ .61 Common and Redeemable Shares Outstanding -- A summary of the activity of the common and redeemable shares outstanding for the six months ended July 1, 2023 was as follows: Common Redeemable Total Shares outstanding at January 1, 2023 33,529,474 9,188,010 42,717,484 Shares purchased (1,110,421) (869,689) (1,980,110) Shares sold 721,872 359,178 1,081,050 Stock subscription offering -- cash purchases 3,518 — 3,518 Options and awards exercised 510,305 — 510,305 Shares outstanding at July 1, 2023 33,654,748 8,677,499 42,332,247 On July 1, 2023, we had 42,332,247 common and redeemable shares outstanding, employee options exercisable to purchase 1,548,520 common shares, partially-paid subscriptions for 1,297,850 common shares and purchase rights outstanding for 479,645 common shares. 2022 Subscription Offering Beginning April 2022, the Company offered to eligible employees and nonemployee directors the right to subscribe to a maximum of 2,666,667 common shares of the Company (including shares that may be issued upon the exercise of stock rights) at $18.10 per share in accordance with the provisions of The Davey Tree Expert Company 2014 Omnibus Stock Plan and the rules of the Compensation Committee of the Company’s Board of Directors. The offering period ended on August 1, 2022 and resulted in the subscription of 1,476,250 common shares for $26,720 at $18.10 per share. Participants in the subscription offering who purchased common shares for an aggregate purchase price of less than $5 were required to pay with cash. All participants (excluding Company directors and officers) purchasing common shares for an aggregate purchase price of $5 or more had an option to finance their purchase through a down-payment of at least 10% of the total purchase price and a seven All participants in the offering who purchased in excess of $5 of common shares were granted a “right” to purchase one additional common share at a price of $18.10 per share for every three common shares purchased in the offering. As a result of the stock subscription, rights to purchase 489,169 common shares were granted. Each right may be exercised at the rate of one-seventh per year and will expire seven

Operations by Business Segment

Operations by Business Segment	6 Months Ended
	Jul. 01, 2023
Segment Reporting [Abstract]
Operations by business segment [Text Block]	Operations by Business Segment We provide a wide range of arboricultural, horticultural, environmental and consulting services to residential, utility, commercial and government entities throughout the United States and Canada. We have two reportable operating segments organized by type or class of customer: Residential and Commercial, and Utility. Residential and Commercial --Residential and Commercial provides services to our residential and commercial customers including: the treatment, preservation, maintenance, removal and planting of trees, shrubs and other plant life; the practice of landscaping, grounds maintenance, tree surgery, tree feeding and tree spraying; the application of fertilizer, herbicides and insecticides; and natural resource management and consulting, forestry research and development, and environmental planning. Utility --Utility is principally engaged in providing services to our utility customers--investor-owned, municipal utilities, and rural electric cooperatives--including: the practice of line-clearing and vegetation management around power lines and rights-of-way and chemical brush control, natural resource management and consulting, forestry research and development, and environmental planning. All other operating activities, including research, technzaical support and laboratory diagnostic facilities, are included in “All Other.” Measurement of Segment Profit and Loss and Segment Assets -- We evaluate performance and allocate resources based primarily on operating income and also actively manage business unit operating assets. Segment information, including reconciling adjustments, is presented consistent with the basis described in our 2022 Annual Report. Segment information reconciled to the condensed consolidated financial statements was as follows: Utility Residential All Reconciling Consolidated Three Months Ended July 1, 2023 Revenues $ 228,324 $ 215,981 $ 901 $ — $ 445,206 Income (loss) from operations 17,507 37,171 (3,227) (2,000) (a) 49,451 Interest expense (4,966) (4,966) Interest income 428 428 Other income (expense), net (824) (824) Income before income taxes $ 44,089 Segment assets, total $ 379,737 $ 356,964 $ — $ 301,859 (b) $ 1,038,560 Three Months Ended July 2, 2022 Revenues $ 215,428 $ 186,427 $ 104 $ — $ 401,959 Income (loss) from operations 19,747 28,467 (5,109) (2,373) (a) 40,732 Interest expense (1,703) (1,703) Interest income 159 159 Other income (expense), net (2,533) (2,533) Income before income taxes $ 36,655 Segment assets, total $ 320,714 $ 297,648 $ — $ 228,519 (b) $ 846,881 Six Months Ended July 1, 2023 Revenues $ 452,900 $ 362,189 $ 1,451 $ — $ 816,540 Income (loss) from operations 33,541 36,914 (7,251) (2,246) (a) 60,958 Interest expense (8,837) (8,837) Interest income 827 827 Other income (expense), net (1,475) (1,475) Income before income taxes $ 51,473 Segment assets, total $ 379,737 $ 356,964 $ — $ 301,859 (b) $ 1,038,560 Six Months Ended July 2, 2022 Revenues $ 420,595 $ 323,358 $ 650 $ — $ 744,603 Income (loss) from operations 32,470 29,555 (10,819) (4,717) (a) 46,489 Interest expense (3,148) (3,148) Interest income 186 186 Other income (expense), net (4,870) (4,870) Income before income taxes $ 38,657 Segment assets, total $ 320,714 $ 297,648 $ — $ 228,519 (b) $ 846,881 Reconciling adjustments from segment reporting to the condensed consolidated financial statements include unallocated corporate items: (a) Reclassification of depreciation expense and allocation of corporate expenses. (b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Revenue Recognition (Notes)

Revenue Recognition (Notes)	6 Months Ended
	Jul. 01, 2023
Revenue Recognition [Abstract]
Revenue from contract from customer [Text Block]	Revenue Recognition We recognize revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. Nature of Performance Obligations and Significant Judgments At contract inception, the Company assesses the goods and services promised in its contracts with customers and identifies a performance obligation for each promised good or service (or bundle of goods and services) that is distinct. To identify the performance obligations, the Company considers each of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. Our contracts with our customers generally originate upon the completion of a quote for services for residential and commercial customers or the receipt of a purchase order (or similar work order) for utility customers. In some cases, our contracts are governed by master services agreements, in which case our contract under ASC 606 consists of the combination of the master services agreement and the quote/purchase order. Many of our contracts have a stated duration of one year or less or contain termination clauses that allow the customer to cancel the contract after a specified notice period, which is typically less than 90 days. Due to the fact that many of our arrangements allow the customer to terminate for convenience, the duration of the contract for revenue recognition purposes generally does not extend beyond the services that we have actually transferred. As a result, many of our contracts are, in effect, day-to-day or month-to-month contracts. Disaggregation of Revenue The following tables disaggregate our revenue for the three and six months ended July 1, 2023 and July 2, 2022 by major sources: Three Months Ended July 1, 2023 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 135,987 $ 113,989 $ (5) $ 249,971 Grounds maintenance — 59,826 — 59,826 Storm damage services 2,175 3,185 — 5,360 Consulting and other 90,162 38,981 906 130,049 Total revenues $ 228,324 $ 215,981 $ 901 $ 445,206 Geography: United States $ 215,156 $ 202,756 $ 901 $ 418,813 Canada 13,168 13,225 — 26,393 Total revenues $ 228,324 $ 215,981 $ 901 $ 445,206 Three Months Ended July 2, 2022 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 145,720 $ 107,463 $ (85) $ 253,098 Grounds maintenance — 50,463 — 50,463 Storm damage services 1,498 2,049 — 3,547 Consulting and other 68,210 26,452 189 94,851 Total revenues $ 215,428 $ 186,427 $ 104 $ 401,959 Geography: United States $ 204,964 $ 172,398 $ 104 $ 377,466 Canada 10,464 14,029 — 24,493 Total revenues $ 215,428 $ 186,427 $ 104 $ 401,959 Six Months Ended July 1, 2023 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 278,577 $ 195,813 $ (142) $ 474,248 Grounds maintenance — 87,849 — 87,849 Storm damage services 6,148 8,206 — 14,354 Consulting and other 168,175 70,321 1,593 240,089 Total revenues $ 452,900 $ 362,189 $ 1,451 $ 816,540 Geography: United States $ 428,975 $ 340,496 $ 1,451 $ 770,922 Canada 23,925 21,693 — 45,618 Total revenues $ 452,900 $ 362,189 $ 1,451 $ 816,540 Six Months Ended July 2, 2022 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 282,679 $ 189,098 $ (127) $ 471,650 Grounds maintenance — 82,059 — 82,059 Storm damage services 3,132 3,598 — 6,730 Consulting and other 134,784 48,603 777 184,164 Total revenues $ 420,595 $ 323,358 $ 650 $ 744,603 Geography: United States $ 401,407 $ 300,637 $ 650 $ 702,694 Canada 19,188 22,721 — 41,909 Total revenues $ 420,595 $ 323,358 $ 650 $ 744,603 Contract Balances Our contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue. The Company recognized $417 and $1,697 of revenue for the three and six months ended July 1, 2023, that was included in the contract liability balance at December 31, 2022 and $310 and $1,059 of revenue for the three and six months ended July 2, 2022, that was included in the contract liability balance at December 31, 2021. Net contract liabilities consisted of the following: July 1, December 31, Contract liabilities - current $ 3,471 $ 3,723 Contract liabilities - noncurrent 3,563 4,145 Net contract liabilities $ 7,034 $ 7,868

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	6 Months Ended
	Jul. 01, 2023
Fair Value Disclosures [Abstract]
Fair value measurements and financial instruments	Fair Value Measurements and Financial Instruments FASB ASC 820, “Fair Value Measurements and Disclosures” (“Topic 820”) defines fair value based on the price that would be received to sell an asset or the exit price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. Market participants are defined as buyers or sellers in the principal or most advantageous market for the asset or liability that are independent of the reporting entity, knowledgeable and able and willing to transact for the asset or liability. Valuation Hierarchy --Topic 820 establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value. The hierarchy prioritizes the inputs into three broad levels: Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the entity has the ability to access. Level 2 inputs are observable inputs other than prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated with observable market data. Level 3 inputs are unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. Our assets and liabilities measured at fair value on a recurring basis at July 1, 2023 were as follows: Fair Value Measurements at July 1, 2023 Using: Assets and Liabilities Recorded at Total Carrying Value at July 1, 2023 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 3,250 $ 3,250 $ — $ — Certificates of deposits, noncurrent 6,109 6,109 — — Available-for-sale debt securities: United States Government and agency securities 38,396 38,396 — — Corporate notes and bonds 532 532 — — Total available-for-sale debt securities 38,928 38,928 — — Marketable equity securities: Mutual funds 5,666 5,666 — — Corporate stocks 3,501 3,501 — — Exchange traded funds 1,387 1,387 — — Total marketable equity securities 10,554 10,554 — — Liabilities: Deferred compensation $ 2,394 $ — $ — $ 2,394 Our assets and liabilities measured at fair value on a recurring basis at December 31, 2022 were as follows: Fair Value Measurements at December 31, 2022 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2022 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 3,750 $ 3,750 $ — $ — Certificates of deposits, noncurrent 6,359 6,359 — — Available-for-sale debt securities: United States Government and agency securities 25,254 25,254 — — Corporate notes and bonds 264 264 — — Total available-for-sale debt securities 25,518 25,518 — — Marketable equity securities: Mutual funds 13,873 13,873 — — Corporate stocks 3,007 3,007 — — Exchange traded funds 1,230 1,230 — — Total marketable equity securities 18,110 18,110 — — Liabilities: Deferred compensation $ 4,597 $ — $ 4,597 $ — The assets invested for self-insurance are certificates of deposit, stocks, bonds, mutual funds and exchange traded funds--classified as Level 1--based on quoted market prices of the identical underlying securities in active markets. The estimated fair value of the deferred compensation--classified as Level 3--is based on the value of the Company's common shares. The Company's common shares are not listed or traded on an established public trading market and market prices are, therefore, not available. Semiannually, for purposes of the Davey 401KSOP and ESOP, the fair market value of the common shares is determined by an independent stock valuation firm. The semiannual valuations utilize two approaches in determining the fair value of the common shares, a market approach and an income approach. Each approach utilizes Company performance and financial condition, using a peer group of comparable companies selected by the firm as well as significant unobservable inputs such as projected earnings and cash flow, EBITDA and cost of capital. The results of each valuation approach are utilized in a weighted average calculation to arrive at the fair market value. The peer group at July 1, 2023 consisted of: ABM Industries Incorporated; Comfort Systems USA, Inc.; Dycom Industries, Inc.; FirstService Corporation; MYR Group, Inc.; Quanta Services, Inc.; Rollins, Inc.; and Scotts Miracle-Gro Company. The semiannual valuations are effective for a period of six months and the per-share price established by those valuations is the price at which the Board of Directors of the Company has determined that the common shares will be bought and sold during that six-month period in transactions involving the Company or one of its employee benefit or stock purchase plans. The Company provides a ready market for all shareholders through its direct purchase of their common shares, although the Company is under no obligation to do so (other than for repurchases pursuant to the put option, as described in Note Q). Management has evaluated the classification of the common shares and determined that due to significant unobservable inputs used in the independent stock valuation, the shares are more appropriately categorized as Level 3 investments. Fair Value of Financial Instruments --The fair values of our current financial assets and current liabilities, including cash, accounts receivable, accounts payable, and accrued expenses, among others, approximate their reported carrying values because of their short-term nature. Financial instruments classified as noncurrent assets and liabilities and their carrying values and fair values were as follows: July 1, 2023 December 31, 2022 Carrying Fair Carrying Fair Assets: Available-for-sale debt securities $ 38,928 $ 38,928 $ 25,518 $ 25,518 Marketable equity securities 10,554 10,554 18,110 18,110 Liabilities: Revolving credit facility, noncurrent $ 207,303 $ 207,303 $ 150,433 $ 150,433 Senior unsecured notes, noncurrent 75,000 75,546 75,000 74,968 Term loans, noncurrent 8,334 8,260 5,854 5,610 Total $ 290,637 $ 291,109 $ 231,287 $ 231,011 The carrying value of our revolving credit facility approximates fair value--classified as Level 2--as the interest rates on the amounts outstanding are variable. The fair value of our senior unsecured notes and term loans--classified as Level 2--is determined based on expected future weighted-average interest rates with the same remaining maturities. Market Risk-- In the normal course of business, we are exposed to market risk related to changes in foreign currency exchange rates, changes in interest rates and changes in fuel prices. We do not hold or issue derivative financial instruments for trading or speculative purposes. In prior years, we have used derivative financial instruments to manage risk, in part, associated with changes in interest rates and changes in fuel prices. Presently, we are not engaged in any hedging or derivative activities.

Commitments and contingencies

Commitments and contingencies	6 Months Ended
	Jul. 01, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies [Text Block]	Commitments and Contingencies We are party to a number of lawsuits, threatened lawsuits and other claims arising out of the normal course of business. On a quarterly basis, we assess our liabilities and contingencies in connection with outstanding legal proceedings utilizing the latest information available. Where it is probable that we will incur a loss and the amount of the loss can be reasonably estimated, we record a liability in our consolidated financial statements. These legal accruals may be increased or decreased to reflect any relevant developments on a quarterly basis. Where a loss is not probable or the amount of the loss is not estimable, we do not record a legal accrual, consistent with applicable accounting guidance. Based on information currently available to us, advice of counsel, and available insurance coverage, we believe that our established accruals are adequate and the liabilities arising from the legal proceedings will not have a material adverse effect on our consolidated financial condition. We note, however, that in light of the inherent uncertainty in legal proceedings, there can be no assurance that the ultimate resolution of a matter will not exceed established accruals. As a result, the outcome of a particular matter or a combination of matters may be material to our results of operations for a particular period, depending upon the size of the loss or our income for that particular period. Georgia wrongful death suit In November 2017, a wrongful death lawsuit was filed in Savannah, Georgia in the State Court of Chatham County (“State Court”) against Davey Tree, its subsidiary, Wolf Tree, Inc. (“Wolf Tree”), a former Davey employee, a Wolf Tree employee, and two former Wolf Tree employees. That complaint, as subsequently amended, alleges various acts of negligence and seeks compensatory damages for the wrongful death of the plaintiff’s husband, a Wolf Tree employee, who was shot and killed in August 2017. In July 2018, a related survival action was filed in Savannah, Georgia by the deceased’s estate against Davey Tree, its subsidiary, Wolf Tree, and four current and former employees, which arises out of the same allegations, seeks compensatory and punitive damages and also includes three Racketeer Influenced and Corrupt Organizations Act (“RICO”) claims under Georgia law seeking treble damages. The 2018 case was removed to the United States District Court for the Southern District of Georgia, Savannah Division (“Federal Court”), on August 2, 2018. The cases were mediated unsuccessfully in December 2018 and the State Court case was originally set for trial on January 22, 2019. However, as discussed below, the two civil cases were ultimately stayed for more than four years. On December 6, 2018, a former Wolf Tree employee pled guilty to conspiracy to conceal, harbor, and shield illegal aliens. On December 21, 2018, the United States Department of Justice (“DOJ”) filed a motion to stay both actions on the grounds that on December 7, 2018, an indictment was issued charging two former Wolf Tree employees and another individual with various crimes, including conspiracy to murder the deceased. The State Court case was stayed on December 28, 2018 and the Federal Court case was stayed on January 8, 2019. On January 29, 2019, the State Court ordered the parties to return to mediation, which occurred on April 17, 2019, but was unsuccessful in resolving the matters. By November 2022, all three of the individually charged defendants had either been convicted at trial or pled guilty to Federal criminal charges in the Federal Court related to their involvement with the murder and other illegal activities. All three criminal defendants have now been sentenced. Since the individual defendants' criminal matters are now resolved, the State Court permitted limited additional discovery and amended motions for summary judgment. The Company filed a motion for summary judgment and plaintiffs have responded, and the motion remains pending before the State Court. The State Court has not yet set a trial date. The stay in the Federal Court case was lifted on April 4, 2023. The case will now proceed to the early stages of litigation. The Company filed a request for a motion to dismiss the alleged civil RICO claims by plaintiffs and further filed a motion to stay the case until the motion to dismiss was decided. The Federal Court granted the Company’s motion to stay, with two limited exceptions for ongoing discovery. The Federal Court has not yet set a trial date. Previously, on December 17, 2018, the United States Attorney's Office for the Southern District of Georgia (“United States Attorney”) informed the Company and Wolf Tree that they are also under investigation for potential civil or other violations of immigration and other laws relating to the subject matters of the criminal investigation referenced above. The Company and Wolf Tree fully cooperated with the investigation. On July 12, 2023, the Company and Wolf Tree entered into a non-prosecution and settlement agreement (the “settlement agreement”) with the United States Attorney’s Office for the Southern District of Georgia and the United States Department of Homeland Security (“DHS”), resolving the investigation for potential violations of immigration and other laws by the Company and Wolf Tree. The United States Attorney recognized that, since August 2017, both the Company and Wolf Tree have fully cooperated with the criminal and civil investigation and, in entering into the settlement agreement, the United States Attorney took into consideration the Company’s and Wolf Tree’s implementation of a significant compliance program. The Company and Wolf Tree agreed to pay $3,984 as part of the settlement agreement, including civil penalties, forfeiture and restitution, an amount the Company and Wolf Tree had previously reserved. The United States Attorney agreed that it will not bring any criminal charges against the Company or Wolf Tree concerning the subject matter of the investigation and released the Company and Wolf Tree from civil liability concerning certain immigration code provisions. The DHS also agreed to release the Company and Wolf Tree from administrative liability relating to the subject matter of the investigation, all of which are subject to standard reservations of rights and certain reserved claims. The settlement agreement closes the investigation by the United States Attorney and DHS. The settlement is not an admission of liability by the Company or Wolf Tree. The civil cases in the State Court of Chatham County in Georgia and the United States District Court for the Southern District of Georgia, Savannah Division relating to the same subject matter, remain pending. In both civil cases, the Company and Wolf Tree have denied all liability and are vigorously defending against the actions. The Company also has retained separate counsel for some of the individual defendants, each of whom has denied all liability and also are vigorously defending the actions. Northern California Wildfires Five lawsuits were filed that name contractors for PG&E Corporation and its subsidiary, Pacific Gas and Electric Company (together, “PG&E”), including Davey Tree, with respect to claims arising from wildfires that occurred in Pacific Gas and Electric Company’s service territory in northern California beginning on October 8, 2017. An action was brought on August 8, 2019 in Napa County Superior Court, entitled Donna Walker, et al. v. Davey Tree Surgery Company, et al ., Case No. 19CV001194. An action was brought on October 8, 2019 in San Francisco County Superior Court, entitled Quinisha Kyree Abram, et al. v. ACRT, Inc., et. al , Case No. CGC-19-579861. An action was brought on October 7, 2019 in San Francisco Superior Court, entitled Adams, et al. v. Davey Resource Group, Inc., et al., Case No. CGC-19-579828. An action was brought on October 8, 2019 in Sacramento Superior Court, entitled Antone, et al. v. ACRT, Inc. et al., Case No. 34-2019-00266662. An action was brought on October 7, 2019 in Sacramento Superior Court, entitled Bennett, et al. v. ACRT, Inc. et al. , Case No. 2019-00266501. Three additional actions were brought on January 28, 2021 in San Francisco County Superior Court, by fire victims represented by a trust (“Plaintiffs’ Trust”), which was assigned contractual rights in the PG&E bankruptcy proceedings. These cases are entitled John K. Trotter, Trustee of the PG&E Fire Victim Trust v. Davey Resource Group, Inc., et al ., Case No. CGC-21-589438; John K. Trotter, Trustee of the PG&E Fire Victim Trust v. Davey Resource Group, Inc., et al ., Case No. CGC-21-589439; and John K. Trotter, Trustee of the PG&E Fire Victim Trust v. ACRT Pacific, LLC, et al ., Case No. CGC-21-589441. On September 22, 2021, the court granted Davey Tree's petition to coordinate all cases as a California Judicial Council Coordination Proceeding, In Re North Bay Fire Cases, JCCP No. 4955. As a result of the coordination order, all of the actions are stayed in their home jurisdictions. At a case management conference in JCCP No. 4955 on February 24, 2022, the Court ordered that Davey Tree and the plaintiffs participate in a mediation. An initial mediation took place on October 17, 2022. The matter did not resolve at this initial mediation. In November 2022, Davey Tree filed a cross-complaint against the Plaintiffs’ Trust and PG&E related to the contractual obligations of limitation of liability and hold harmless. Since that time, Davey Tree has dismissed the cross-complaint against PG&E without prejudice. The Plaintiff’s Trust filed a demurrer which challenged Davey Tree’s claim that the hold harmless provisions in its contracts with PG&E are an obligation of the Plaintiffs’ Trust. In response to the demurrer, Davey Tree filed an amended cross-complaint against the Plaintiff’s Trust on April 13, 2023. The Plaintiffs’ Trust has since filed another demurrer seeking to dismiss the cross complaint by Davey Tree, and Davey Tree has filed a response. The Plaintiffs’ Trust filed a motion for summary adjudication which challenged the limitation of liability as set forth in the assigned contracts. The Court denied the motion for summary adjudication in an order entered April 12, 2023. The court had originally set a trial date for October 2, 2023 that will involve the claim of the Plaintiffs’ Trust as to the Atlas fire. On July 26, 2023, based on a joint request by the parties, the court vacated the October 2, 2023 Atlas trial date and reset the Atlas trial for February 26, 2024. The parties were instructed to meet and confer regarding pretrial deadlines and submit a proposed pretrial order by September 5, 2023. The hearing on the demurrer by PG&E’s Fire Victim Trust to the cross-complaint filed by Davey was scheduled for September 15, 2023. The hearing on Davey’s motion to bifurcate the trial between liability and damages was scheduled for October 4, 2023. Separately, the Walker case remains set for trial on March 4, 2024 in Napa County Superior Court. The Defendants have received evidence from the Plaintiffs' Trust and PG&E collected by those parties prior to and during the PG&E bankruptcy proceedings and Davey Tree's experts have performed inspections of the evidence. Davey Tree has sought further discovery as well from both the Plaintiff’s Trust and the individual plaintiffs. Davey Tree has responded to all claims asserted by the plaintiffs in these actions, denying all liability, and is vigorously defending against plaintiffs' alleged claims.

The Davey 401KSOP and Employee

The Davey 401KSOP and Employee Stock Ownership Plan (Notes)	6 Months Ended
	Jul. 01, 2023
The Davey 401KSOP and Employee Stock Ownership Plan [Abstract]
The Davey 401KSOP and Employee Stock Ownership Plan [Text Block]	The Davey 401KSOP and Employee Stock Ownership Plan On March 15, 1979, the Company consummated a plan, which transferred control of the Company to its employees. As a part of this plan, the Company initially sold 120,000 common shares (presently, 46,080,000 common shares adjusted for stock splits) to its Employee Stock Ownership Trust (“ESOT”) for $2,700. The Employee Stock Ownership Plan (“ESOP”), in conjunction with the related ESOT, provided for the grant to certain employees of certain ownership rights in, but not possession of, the common shares held by the trustee of the ESOT. Annual allocations of shares have been made to individual accounts established for the benefit of the participants. Defined Contribution and Savings Plans-- Most employees are eligible to participate in The Davey 401KSOP and ESOP Plan. Effective January 1, 1997, the plan commenced operations and retained the existing ESOP participant accounts and incorporated a deferred savings plan (a “401(k) plan”) feature. Participants in the 401(k) plan are allowed to make before-tax contributions, within Internal Revenue Service established limits, through payroll deductions. Effective January 1, 2020, we match, in either cash or our common shares, 100% of the first three percent and 50% of the next two percent of each participant's before-tax contribution, limited to the first five percent of the employee’s compensation deferred each year. All non-bargaining domestic employees who attained age 21 and completed one year of service are eligible to participate. In May 2004, we adopted the 401K Match Restoration Plan, a defined contribution plan that supplements the retirement benefits of certain employees that participate in the savings plan feature of The Davey 401KSOP and ESOP Plan, but are limited in contributions because of tax rules and regulations. Our common shares are not listed or traded on an established public trading market, and market prices are, therefore, not available. Semiannually, an independent stock valuation firm assists with the appraisal of the fair market value of our common shares based upon our performance and financial condition. The Davey 401KSOP and ESOP Plan includes a put option for shares of the Company’s common stock distributed from the plan. Shares are distributed from the Davey 401KSOP and ESOP Plan to former participants of the plan, their beneficiaries, donees or heirs (each, a “participant”). Since our common stock is not currently traded on an established securities market, if the owners of distributed shares desire to sell their shares, the Company is required to purchase the shares at fair value for two 60-day periods after distribution of the shares from the Davey 401KSOP and ESOP. The fair value of distributed shares subject to the put option totaled $3,010 and $1,833 as of July 1, 2023 and December 31, 2022, respectively. The fair value of the shares held in the Davey 401KSOP and ESOP totaled $177,482 and $168,145 as of July 1, 2023 and December 31, 2022, respectively. Due to the Company’s obligation under the put option, the distributed shares subject to the put option and the shares held in the Davey 401KSOP and ESOP (collectively referred to as 401KSOP and ESOP related shares) are recorded at fair value, classified as temporary equity in the mezzanine section of the consolidated balance sheets and totaled $180,492 and $169,978 as of July 1, 2023 and December 31, 2022, respectively. Changes in the fair value of the 401KSOP and ESOP Plan related shares are reflected in retained earnings while net share activity associated with the 401KSOP and ESOP Plan related shares are first reflected in additional paid-in capital and then retained earnings if additional paid-in capital is insufficient.

Basis of Financial Statement _2

Basis of Financial Statement Preparation (Policies)	6 Months Ended
	Jul. 01, 2023
Accounting Policies [Abstract]
Basis of financial statement preparation, policy [Policy Text Block]	The consolidated financial statements present the financial position, results of operations and cash flows of The Davey Tree Expert Company and its subsidiaries. When we refer to “we,” “us,” “our,” the “Company,” “Davey,” or “Davey Tree”, we mean The Davey Tree Expert Company and its subsidiaries, unless otherwise expressly stated or the context indicates otherwise. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The condensed consolidated financial statements include all adjustments which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. All such adjustments are of a normal, recurring nature. All intercompany accounts and transactions have been eliminated in consolidation. Certain information and disclosures required by U.S. GAAP for complete financial statements have been omitted in accordance with the rules and regulations of the SEC. We suggest that these condensed consolidated financial statements be read in conjunction with the financial statements included in our annual report on Form 10-K for the year ended December 31, 2022 (the “2022 Annual Report”).
Use of estimates, policy [Policy Text Block]	Use of Estimates in Financial Statement Preparation --The preparation of financial statements in accordance with U.S. GAAP requires the use of estimates and assumptions that affect reported amounts. Our condensed consolidated financial statements include amounts that are based on management’s best estimates and judgments. Estimates are used for, but not limited to, accounts receivable valuation, depreciable lives of fixed assets, long-lived asset and goodwill valuation, self-insurance accruals, income taxes, stock valuation and revenue recognition.
Income tax, policy [Policy Text Block]	Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated annual tax rate changes, we make a cumulative adjustment.
Earnings per share, policy [Policy Text Block]	We calculate our basic earnings per share by dividing net income or net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share are calculated in a similar manner, but include the effect of dilutive securities. To the extent these securities are antidilutive, they are excluded from the calculation of earnings per share.
Segment reporting, policy [Policy Text Block]	We have two reportable operating segments organized by type or class of customer: Residential and Commercial, and Utility.
Commitments and Contingencies, Policy	On a quarterly basis, we assess our liabilities and contingencies in connection with outstanding legal proceedings utilizing the latest information available. Where it is probable that we will incur a loss and the amount of the loss can be reasonably estimated, we record a liability in our consolidated financial statements. These legal accruals may be increased or decreased to reflect any relevant developments on a quarterly basis. Where a loss is not probable or the amount of the loss is not estimable, we do not record a legal accrual, consistent with applicable accounting guidance.

Accounts Receivable, Net and _2

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Tables)	6 Months Ended
	Jul. 01, 2023
Accounts Receivable, Net and Supplemental Balance-Sheet Information [Abstract] [Abstract]
Accounts receivable, net [Table Text Block]	Accounts receivable, net, consisted of the following: Accounts receivable, net July 1, December 31, Accounts receivable $ 267,014 $ 242,427 Unbilled receivables (1) 94,693 82,605 361,707 325,032 Less allowances for credit losses 3,111 3,222 Accounts receivable, net $ 358,596 $ 321,810 (1) Unbilled receivables consist of work-in-process in accordance with the terms of contracts, primarily with utility services customers.
Schedule of Other Current Assets [Table Text Block]	The following items comprised the amounts included in the balance sheets: Other current assets July 1, December 31, Refundable income taxes $ 496 $ 14 Prepaid expenses 17,579 32,080 Mitigation bank credit inventory 25,691 6,351 Assets invested for self-insurance 29,858 24,828 Payroll taxes refundable 18,283 18,283 Other 461 2,396 Total $ 92,368 $ 83,952
Property, Plant and Equipment [Table Text Block]	Property and equipment, net July 1, December 31, Land and land improvements $ 28,640 $ 26,023 Buildings and leasehold improvements 85,856 80,768 Equipment 676,312 663,207 790,808 769,998 Less accumulated depreciation 498,604 501,459 Total $ 292,204 $ 268,539
Schedule of Other Assets, Noncurrent [Table Text Block]	Other assets, noncurrent July 1, December 31, Investment--cost-method affiliate $ 973 $ 1,258 Deferred income taxes 5,031 6,828 Cloud computing arrangements 1,141 2,652 Insurance receivable 7,500 7,500 Other 4,352 4,603 Total $ 18,997 $ 22,841
Accrued expenses [Table Text Block]	Accrued expenses July 1, December 31, Employee compensation $ 29,078 $ 35,536 Accrued compensated absences 14,276 13,034 Self-insured medical claims 3,101 2,806 Income tax payable 8,348 6,573 Customer advances, deposits 4,312 7,736 Taxes, other than income 9,194 5,764 Other 7,239 6,005 Total $ 75,548 $ 77,454
Other current liabilities [Table Text Block]	Other current liabilities July 1, December 31, Notes payable $ 1,505 $ — Mitigation bank liabilities 3,317 — Current portion of: Lease liability-operating leases 37,095 34,652 Self-insurance accruals 53,857 56,221 Total $ 95,774 $ 90,873
Other Noncurrent Liabilities [Table Text Block]	Other noncurrent liabilities July 1, December 31, Non-qualified retirement plans $ 6,293 $ 8,336 Litigation accrual 7,500 7,500 Other 6,614 8,184 Total $ 20,407 $ 24,020

Business Combinations Business

Business Combinations Business Combinations (Tables)	6 Months Ended
	Jul. 01, 2023
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table summarizes the preliminary purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed: Six Months Ended July 1, 2023 Year Ended December 31, 2022 Detail of acquisitions: Assets acquired: Cash $ 348 $ 1,365 Receivables 359 10,794 Mitigation bank credit inventory — 6,351 Operating supplies 1,533 48 Prepaid expense 135 126 Equipment 4,729 2,309 Deposits and other 2,489 412 Intangible assets 5,859 10,569 Goodwill 12,778 14,255 Liabilities assumed (5,795) (15,592) Debt issued for purchases of businesses (5,307) (7,445) Cash paid $ 17,128 $ 23,192

Investments, Debt and Equity _2

Investments, Debt and Equity Securities (Tables)	6 Months Ended
	Jul. 01, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation	The following table summarizes available-for-sale debt securities held at July 1, 2023 and December 31, 2022 by asset type: Available-For-Sale Debt Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value July 1, 2023 Fixed maturity: United States Government and agency securities $ 38,325 $ 345 $ (273) $ 38,397 Corporate notes and bonds 577 — (46) 531 Total available-for-sale debt securities $ 38,902 $ 345 $ (319) $ 38,928 December 31, 2022 Fixed maturity: United States Government and agency securities $ 25,485 $ 84 $ (315) $ 25,254 Corporate notes and bonds 315 — (51) 264 Total available-for-sale debt securities $ 25,800 $ 84 $ (366) $ 25,518
Investments Classified by Contractual Maturity Date	The net carrying values of available-for-sale debt securities at July 1, 2023 by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because the issuers of the securities may have the right to prepay obligations without prepayment penalties. Amortized Cost Fair Value Due: Less than one year $ 26,325 $ 26,608 One year through five years 10,374 10,263 Six years through ten years 568 532 After ten years 1,635 1,525 Total $ 38,902 $ 38,928

Identified Intangible Assets _2

Identified Intangible Assets and Goodwill, Net (Tables)	6 Months Ended
	Jul. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of identified intangible assets and goodwill, net [Table Text Block]	The carrying amounts of the identified intangible assets and goodwill acquired in connection with our acquisitions were as follows: July 1, 2023 December 31, 2022 Carrying Accumulated Carrying Accumulated Amortized intangible assets: Customer lists/relationships $ 40,639 $ 27,669 $ 36,745 $ 26,243 Employment-related 12,804 9,441 12,242 8,931 Tradenames 12,630 7,606 12,219 7,083 Amortized intangible assets 66,073 $ 44,716 61,206 $ 42,257 Less accumulated amortization 44,716 42,257 Identified intangible assets, net $ 21,357 $ 18,949 Goodwill $ 81,801 $ 70,107
Schedule of Goodwill [Table Text Block]	The changes in the carrying amounts of goodwill, by segment, for the six months ended July 1, 2023 and the year ended December 31, 2022 were as follows: Balance at January 1, 2023 Acquisitions Translation Balance at July 1, 2023 Utility $ 4,941 $ — $ — $ 4,941 Residential and Commercial 65,166 12,778 (1,084) 76,860 Total $ 70,107 $ 12,778 $ (1,084) $ 81,801 Balance at January 1, 2022 Acquisitions Translation Balance at December 31, 2022 Utility $ 4,911 $ 30 $ — $ 4,941 Residential and Commercial 51,069 14,225 (128) 65,166 Total $ 55,980 $ 14,255 $ (128) $ 70,107
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The estimated future aggregate amortization expense of intangible assets, as of July 1, 2023, was as follows: Estimated Future Remaining six months of 2023 $ 2,469 2024 4,902 2025 4,119 2026 3,277 2027 2,769 2028 1,912 Thereafter 1,909 $ 21,357

Long-Term Debt and Commitment_2

Long-Term Debt and Commitments Related to Letters of Credit (Tables)	6 Months Ended
	Jul. 01, 2023
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: July 1, December 31, Revolving credit facility: Swing-line borrowings $ 22,303 $ 25,433 SOFR borrowings 185,000 125,000 207,303 150,433 Senior unsecured notes: 3.99% Senior unsecured notes 50,000 50,000 4.00% Senior unsecured notes 25,000 25,000 75,000 75,000 Term loans 16,815 29,680 299,118 255,113 Less debt issuance costs 442 519 Less current portion 8,481 23,826 $ 290,195 $ 230,768

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jul. 01, 2023
Leases [Abstract]
Schedule of assets and liabilities, leases [Table Text Block]	The following table summarizes the amounts recognized in our Condensed Consolidated Balance Sheet related to leases: Condensed Consolidated Balance Sheet July 1, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 111,378 $ 104,612 Finance lease assets Property and equipment, net 14,831 12,948 Total lease assets $ 126,209 $ 117,560 Liabilities Current operating lease liabilities Other current liabilities $ 37,095 $ 34,652 Non-current operating lease liabilities Lease liabilities - operating leases 73,634 68,878 Total operating lease liabilities 110,729 103,530 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 3,832 3,046 Non-current finance lease liabilities Lease liabilities - finance leases 10,371 9,481 Total finance lease liabilities 14,203 12,527 Total lease liabilities $ 124,932 $ 116,057
Income and expenses, lessee [Table Text Block]	The components of lease cost recognized within our Condensed Consolidated Statements of Operations were as follows: Three Months Ended Six Months Ended Condensed Consolidated Statements July 1, July 2, July 1, July 2, Operating lease cost Operating expense $ 7,868 $ 6,427 $ 15,614 $ 12,446 Operating lease cost Selling expense 3,294 2,821 6,407 5,566 Operating lease cost General and administrative expense 375 290 665 579 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 987 715 1,842 1,445 Interest expense on lease liabilities Interest expense 111 62 201 122 Other lease cost (1) Operating expense 1,376 1,153 2,824 2,342 Other lease cost (1) Selling expense 495 407 982 824 Other lease cost (1) General and administrative expense 48 23 74 32 Total lease cost $ 14,554 $ 11,898 $ 28,609 $ 23,356 (1) Other lease cost includes short-term lease costs and variable lease costs.
Supplemental cash flow information, leases [Table Text Block]	Supplemental Cash Flow Information Related to Leases Six Months Ended July 1, July 2, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (22,147) $ (18,957) Operating cash flows from finance leases (201) (122) Financing cash flows from finance leases (2,049) (1,639) Right-of-use assets obtained in exchange for lease obligations: Operating leases 27,642 27,537 Finance leases 3,725 1,634
Finance and operating lease, liability, maturity [Table Text Block]	Maturity Analysis of Lease Liabilities As of July 1, 2023 Operating Finance Remaining six months of 2023 $ 21,373 $ 1,941 2024 37,048 4,203 2025 28,074 3,566 2026 16,579 2,738 2027 9,830 1,521 2028 3,141 803 Thereafter 2,563 447 Total lease payments 118,608 15,219 Less interest 7,879 1,016 Total $ 110,729 $ 14,203

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jul. 01, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of stock-based compensation expense under all share-based payment plans [Table Text Block]	Stock-based compensation expense under all share-based payment plans -- our Employee Stock Purchase Plan, stock option plans, stock-settled stock appreciation rights (“SARs”) and restricted stock units (“RSUs”) -- was included in the results of operations as follows: Three Months Ended Six Months Ended July 1, July 2, July 1, July 2, Compensation expense, all share-based payment plans $ 1,715 $ 2,316 $ 3,405 $ 3,586
Schedule of share-based compensation, restricted stock units award activity [Table Text Block]	The following table summarizes PRSUs and RSUs as of July 1, 2023. Restricted Stock Units Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2023 766,267 $ 14.95 Granted 238,918 18.29 Forfeited — — Vested (71,342) 12.18 Unvested, July 1, 2023 933,843 $ 16.02 1.8 years $ 6,538 $ 17,276 Employee PRSUs 885,572 $ 15.97 1.8 years $ 6,222 $ 16,383 Nonemployee Director RSUs 48,271 $ 16.79 1.8 years $ 316 $ 893
Schedule of share-based payment award, stock options, valuation assumptions [Table Text Block]	The fair values of stock-based awards granted were estimated at the dates of grant with the following weighted-average assumptions. Six Months Ended July 1, July 2, Volatility rate 9.6 % 9.7 % Risk-free interest rate 4.1 % 1.7 % Expected dividend yield .4 % .4 % Expected life of awards (years) 3.0 3.0
Schedule of share-based compensation, stock options activity [Table Text Block]	The following table summarizes activity under the stock option plans for the six months ended July 1, 2023. Stock Options Number Weighted- Weighted- Aggregate Outstanding, January 1, 2023 2,072,949 $ 8.59 Granted — — Exercised (203,253) 6.68 Forfeited (120,800) 5.80 Outstanding, July 1, 2023 1,748,896 $ 9.01 3.9 years $ 16,597 Exercisable, July 1, 2023 1,548,520 $ 8.67 3.5 years $ 15,222

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jul. 01, 2023
Equity [Abstract]
Schedule of other comprehensive income (loss) [Table Text Block]	The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the three and six months ended July 1, 2023 and July 2, 2022: Three Months Ended July 1, 2023 Foreign Available for Sale Securities Defined Accumulated Balance at April 1, 2023 $ (5,480) $ (258) $ 122 $ (5,616) Other comprehensive income (loss) before reclassifications Translation adjustment $ 565 $ — $ — $ 565 Unrealized losses — (110) — (110) Amounts reclassified from accumulated other comprehensive income (loss) — 7 — 7 Tax effect — 21 — 21 Net of tax amount 565 (82) — 483 Balance at July 1, 2023 $ (4,915) $ (340) $ 122 $ (5,133) Three Months Ended July 2, 2022 Foreign Available-for-Sale Securities Defined Accumulated Balance at April 2, 2022 $ (3,174) $ — $ (495) $ (3,669) Other comprehensive income (loss) before reclassifications Translation adjustment $ (1,001) $ — $ — $ (1,001) Unrealized losses — (237) — (237) Amounts reclassified from accumulated other comprehensive income (loss) — 8 31 39 Tax effect — 48 (9) 39 Net of tax amount (1,001) (181) 22 (1,160) Balance at July 2, 2022 $ (4,175) $ (181) $ (473) $ (4,829) Six Months Ended July 1, 2023 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2023 $ (5,511) $ (199) $ 122 $ (5,588) Other comprehensive income (loss) before reclassifications Translation adjustment $ 596 $ — $ — $ 596 Unrealized losses — (159) — (159) Amounts reclassified from accumulated other comprehensive income (loss) — (19) — (19) Tax effect — 37 — 37 Net of tax amount 596 (141) — 455 Balance at July 1, 2023 $ (4,915) $ (340) $ 122 $ (5,133) Six Months Ended July 2, 2022 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2022 $ (3,654) $ — $ (519) $ (4,173) Other comprehensive income (loss) before reclassifications Translation adjustment $ (521) $ — $ — $ (521) Unrealized losses — (237) — (237) Amounts reclassified from accumulated other comprehensive income (loss) — 8 62 70 Tax effect — 48 (16) 32 Net of tax amount (521) (181) 46 (656) Balance at July 2, 2022 $ (4,175) $ (181) $ (473) $ (4,829)

Per Share Amounts and Common _2

Per Share Amounts and Common Shares Outstanding (Tables)	6 Months Ended
	Jul. 01, 2023
Equity [Abstract]
Schedule of earnings per share, basic and diluted [Table Text Block]	The per share amounts were computed as follows: Three Months Ended Six Months Ended July 1, July 2, July 1, July 2, Income available to common shareholders: Net income $ 32,043 $ 26,785 $ 38,039 $ 28,567 Weighted-average shares (in thousands): Basic: Outstanding 42,270 44,052 42,507 44,333 Partially-paid share subscriptions 324 — 649 — Basic weighted-average shares 42,594 44,052 43,156 44,333 Diluted: Basic from above 42,594 44,052 43,156 44,333 Incremental shares from assumed: Exercise of stock subscription purchase rights 5 — 5 — Exercise of stock options and awards 2,163 2,412 2,102 2,317 Diluted weighted-average shares 44,762 46,464 45,263 46,650 Net income per share: Basic $ .75 $ .61 $ .88 $ .64 Diluted $ .72 $ .58 $ .84 $ .61
Schedule of common and redeemable shares outstanding [Table Text Block]	A summary of the activity of the common and redeemable shares outstanding for the six months ended July 1, 2023 was as follows: Common Redeemable Total Shares outstanding at January 1, 2023 33,529,474 9,188,010 42,717,484 Shares purchased (1,110,421) (869,689) (1,980,110) Shares sold 721,872 359,178 1,081,050 Stock subscription offering -- cash purchases 3,518 — 3,518 Options and awards exercised 510,305 — 510,305 Shares outstanding at July 1, 2023 33,654,748 8,677,499 42,332,247

Operations by Business Segment

Operations by Business Segment (Tables)	6 Months Ended
	Jul. 01, 2023
Segment Reporting [Abstract]
Schedule of segment reporting information, by segment [Table Text Block]	Segment information reconciled to the condensed consolidated financial statements was as follows: Utility Residential All Reconciling Consolidated Three Months Ended July 1, 2023 Revenues $ 228,324 $ 215,981 $ 901 $ — $ 445,206 Income (loss) from operations 17,507 37,171 (3,227) (2,000) (a) 49,451 Interest expense (4,966) (4,966) Interest income 428 428 Other income (expense), net (824) (824) Income before income taxes $ 44,089 Segment assets, total $ 379,737 $ 356,964 $ — $ 301,859 (b) $ 1,038,560 Three Months Ended July 2, 2022 Revenues $ 215,428 $ 186,427 $ 104 $ — $ 401,959 Income (loss) from operations 19,747 28,467 (5,109) (2,373) (a) 40,732 Interest expense (1,703) (1,703) Interest income 159 159 Other income (expense), net (2,533) (2,533) Income before income taxes $ 36,655 Segment assets, total $ 320,714 $ 297,648 $ — $ 228,519 (b) $ 846,881 Six Months Ended July 1, 2023 Revenues $ 452,900 $ 362,189 $ 1,451 $ — $ 816,540 Income (loss) from operations 33,541 36,914 (7,251) (2,246) (a) 60,958 Interest expense (8,837) (8,837) Interest income 827 827 Other income (expense), net (1,475) (1,475) Income before income taxes $ 51,473 Segment assets, total $ 379,737 $ 356,964 $ — $ 301,859 (b) $ 1,038,560 Six Months Ended July 2, 2022 Revenues $ 420,595 $ 323,358 $ 650 $ — $ 744,603 Income (loss) from operations 32,470 29,555 (10,819) (4,717) (a) 46,489 Interest expense (3,148) (3,148) Interest income 186 186 Other income (expense), net (4,870) (4,870) Income before income taxes $ 38,657 Segment assets, total $ 320,714 $ 297,648 $ — $ 228,519 (b) $ 846,881 Reconciling adjustments from segment reporting to the condensed consolidated financial statements include unallocated corporate items: (a) Reclassification of depreciation expense and allocation of corporate expenses. (b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jul. 01, 2023
Revenue Recognition [Abstract]
Disaggregation of revenue [Table Text Block]	The following tables disaggregate our revenue for the three and six months ended July 1, 2023 and July 2, 2022 by major sources: Three Months Ended July 1, 2023 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 135,987 $ 113,989 $ (5) $ 249,971 Grounds maintenance — 59,826 — 59,826 Storm damage services 2,175 3,185 — 5,360 Consulting and other 90,162 38,981 906 130,049 Total revenues $ 228,324 $ 215,981 $ 901 $ 445,206 Geography: United States $ 215,156 $ 202,756 $ 901 $ 418,813 Canada 13,168 13,225 — 26,393 Total revenues $ 228,324 $ 215,981 $ 901 $ 445,206 Three Months Ended July 2, 2022 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 145,720 $ 107,463 $ (85) $ 253,098 Grounds maintenance — 50,463 — 50,463 Storm damage services 1,498 2,049 — 3,547 Consulting and other 68,210 26,452 189 94,851 Total revenues $ 215,428 $ 186,427 $ 104 $ 401,959 Geography: United States $ 204,964 $ 172,398 $ 104 $ 377,466 Canada 10,464 14,029 — 24,493 Total revenues $ 215,428 $ 186,427 $ 104 $ 401,959 Six Months Ended July 1, 2023 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 278,577 $ 195,813 $ (142) $ 474,248 Grounds maintenance — 87,849 — 87,849 Storm damage services 6,148 8,206 — 14,354 Consulting and other 168,175 70,321 1,593 240,089 Total revenues $ 452,900 $ 362,189 $ 1,451 $ 816,540 Geography: United States $ 428,975 $ 340,496 $ 1,451 $ 770,922 Canada 23,925 21,693 — 45,618 Total revenues $ 452,900 $ 362,189 $ 1,451 $ 816,540 Six Months Ended July 2, 2022 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 282,679 $ 189,098 $ (127) $ 471,650 Grounds maintenance — 82,059 — 82,059 Storm damage services 3,132 3,598 — 6,730 Consulting and other 134,784 48,603 777 184,164 Total revenues $ 420,595 $ 323,358 $ 650 $ 744,603 Geography: United States $ 401,407 $ 300,637 $ 650 $ 702,694 Canada 19,188 22,721 — 41,909 Total revenues $ 420,595 $ 323,358 $ 650 $ 744,603
Contract with customer, asset and liability [Table Text Block]	Net contract liabilities consisted of the following: July 1, December 31, Contract liabilities - current $ 3,471 $ 3,723 Contract liabilities - noncurrent 3,563 4,145 Net contract liabilities $ 7,034 $ 7,868

Fair Value Measurements and F_2

Fair Value Measurements and Financial Instruments (Tables)	6 Months Ended
	Jul. 01, 2023
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on a recurring basis [Table Text Block]	Our assets and liabilities measured at fair value on a recurring basis at July 1, 2023 were as follows: Fair Value Measurements at July 1, 2023 Using: Assets and Liabilities Recorded at Total Carrying Value at July 1, 2023 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 3,250 $ 3,250 $ — $ — Certificates of deposits, noncurrent 6,109 6,109 — — Available-for-sale debt securities: United States Government and agency securities 38,396 38,396 — — Corporate notes and bonds 532 532 — — Total available-for-sale debt securities 38,928 38,928 — — Marketable equity securities: Mutual funds 5,666 5,666 — — Corporate stocks 3,501 3,501 — — Exchange traded funds 1,387 1,387 — — Total marketable equity securities 10,554 10,554 — — Liabilities: Deferred compensation $ 2,394 $ — $ — $ 2,394 Our assets and liabilities measured at fair value on a recurring basis at December 31, 2022 were as follows: Fair Value Measurements at December 31, 2022 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2022 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 3,750 $ 3,750 $ — $ — Certificates of deposits, noncurrent 6,359 6,359 — — Available-for-sale debt securities: United States Government and agency securities 25,254 25,254 — — Corporate notes and bonds 264 264 — — Total available-for-sale debt securities 25,518 25,518 — — Marketable equity securities: Mutual funds 13,873 13,873 — — Corporate stocks 3,007 3,007 — — Exchange traded funds 1,230 1,230 — — Total marketable equity securities 18,110 18,110 — — Liabilities: Deferred compensation $ 4,597 $ — $ 4,597 $ —
Financial instruments recorded at historical carrying value [Table Text Block]	Financial instruments classified as noncurrent assets and liabilities and their carrying values and fair values were as follows: July 1, 2023 December 31, 2022 Carrying Fair Carrying Fair Assets: Available-for-sale debt securities $ 38,928 $ 38,928 $ 25,518 $ 25,518 Marketable equity securities 10,554 10,554 18,110 18,110 Liabilities: Revolving credit facility, noncurrent $ 207,303 $ 207,303 $ 150,433 $ 150,433 Senior unsecured notes, noncurrent 75,000 75,546 75,000 74,968 Term loans, noncurrent 8,334 8,260 5,854 5,610 Total $ 290,637 $ 291,109 $ 231,287 $ 231,011

Accounts Receivable, Net and _3

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Details) - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022
Accounts receivable, net
Accounts receivable	$ 267,014	$ 242,427
Unbilled receivables(1)	94,693	82,605
Accounts receivable, gross	361,707	325,032
Less allowances for credit losses	3,111	3,222
Accounts receivable, net	358,596	321,810
Other current assets
Refundable income taxes	496	14
Prepaid expenses	17,579	32,080
Mitigation bank credit inventory	25,691	6,351
Assets invested for self-insurance	29,858	24,828
Other	461	2,396
Total	92,368	83,952
Property, Plant and Equipment, Net [Abstract]
Land and Land Improvements	28,640	26,023
Buildings and leasehold improvements	85,856	80,768
Equipment	676,312	663,207
Property, Plant and Equipment, Gross	790,808	769,998
Less accumulated depreciation	498,604	501,459
Property and equipment, net	292,204	268,539
Other Assets, Noncurrent [Abstract]
Investment--cost-method affiliate	973	1,258
Deferred income taxes	5,031	6,828
Cloud computing arrangements	1,141	2,652
Other	4,352	4,603
Other assets	18,997	22,841
Accrued expenses
Employee compensation	29,078	35,536
Accrued compensated absences	14,276	13,034
Self-insured medical claims	3,101	2,806
Income tax payable	8,348	6,573
Customer advances, deposits	4,312	7,736
Taxes, other than income	9,194	5,764
Other	7,239	6,005
Total	75,548	77,454
Other current liabilities
Notes payable	1,505	0
Current operating lease liabilities	37,095	34,652
Current portion of long-term debt	8,481	23,826
Self-insurance accruals	53,857	56,221
Total	95,774	90,873
Other noncurrent liabilities
Non-qualified retirement plans	6,293	8,336
Estimated Litigation Liability, Noncurrent	7,500	7,500
Other	6,614	8,184
Other noncurrent liabilities	20,407	24,020
Other Receivables, Gross, Current	18,283	18,283
Loss Contingency, Receivable	7,500	7,500
Other Sundry Liabilities, Current	$ 3,317	$ 0

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Apr. 02, 2022	Jul. 01, 2023	Dec. 31, 2022
Payments to Acquire Businesses, Gross		$ 17,128	$ 23,192
Debt issued for purchases of businesses		(5,307)	(7,445)
Cash		348	1,365
Receivables		359	10,794
Operating supplies		0	6,351
Prepaid expense		135	126
Equipment		4,729	2,309
Deposits and other		2,489	412
Intangible assets		5,859	10,569
Goodwill	$ 14,255	12,778	14,255
Liabilities assumed		5,795	15,592
business combination recognized identifiable assets acquired and liabilities assumed operating supplies		$ 1,533	$ 48
Tradenames [Member]
Finite-Lived Intangible Asset, Useful Life		7 years
Customer lists [Member]
Finite-Lived Intangible Asset, Useful Life		7 years
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life		5 years

Investments, Debt and Equity _3

Investments, Debt and Equity Securities (Details) - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Debt securities, svailable-for-sale, amortized cost	$ 38,902	$ 25,800
Debt securities, available-for-sale, gross unrealized gains	345	84
Debt securities, available-for-sale, gross unrealized losses	(319)	(366)
Available-for-sale debt securities:	38,928	25,518
Less than one year	26,325
Less than one year	26,608
One year through five years	10,374
One year through five years	10,263
Six years through ten years	568
Six years through ten years	532
After ten years	1,635
After ten years	1,525
Total	38,902
Total	38,928
Marketable equity securities:	10,554	18,110
United States Government and agency securities
Debt Securities, Available-for-sale [Line Items]
Debt securities, svailable-for-sale, amortized cost	38,325	25,485
Debt securities, available-for-sale, gross unrealized gains	345	84
Debt securities, available-for-sale, gross unrealized losses	(273)	(315)
Available-for-sale debt securities:	38,397	25,254
Corporate notes and bonds
Debt Securities, Available-for-sale [Line Items]
Debt securities, svailable-for-sale, amortized cost	577	315
Debt securities, available-for-sale, gross unrealized gains	0	0
Debt securities, available-for-sale, gross unrealized losses	(46)	(51)
Available-for-sale debt securities:	$ 531	$ 264

Identified Intangible Assets _3

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 66,073	$ 61,206
Accumulated amortization	44,716	42,257
Identified intangible assets, net	21,357	18,949
Goodwill	81,801	70,107	$ 55,980
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	40,639	36,745
Accumulated amortization	27,669	26,243
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	12,804	12,242
Accumulated amortization	9,441	8,931
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	12,630	12,219
Accumulated amortization	$ 7,606	$ 7,083

Identified Intangible Assets _4

Identified Intangible Assets and Goodwill, Net Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Apr. 02, 2022	Jul. 01, 2023	Dec. 31, 2022
Goodwill [Line Items]
Goodwill	$ 55,980	$ 70,107	$ 55,980
Goodwill, acquisitions	14,255	12,778	14,255
Goodwill, translation and other adjustments	(128)	(1,084)
Goodwill		81,801	70,107
Remaining six months of 2023		2,469
Finite-Lived Intangible Asset, Expected Amortization, Year One		4,902
Finite-Lived Intangible Assets, Amortization Expense, Year Two		4,119
Finite-Lived Intangible Assets, Amortization Expense, Year Three		3,277
Finite-Lived Intangible Assets, Amortization Expense, Year Four		2,769
Finite-Lived Intangible Assets, Amortization Expense, Year Five		1,912
Finite-Lived Intangible Assets, Amortization Expense, after Year Five		1,909
Intangible assets, net		21,357	18,949
Utility
Goodwill [Line Items]
Goodwill	4,911	4,941	4,911
Goodwill, acquisitions	30	0
Goodwill, translation and other adjustments	0	0
Goodwill		4,941	4,941
Residential and commercial
Goodwill [Line Items]
Goodwill	51,069	65,166	51,069
Goodwill, acquisitions	14,225	12,778
Goodwill, translation and other adjustments	$ (128)	(1,084)
Goodwill		$ 76,860	$ 65,166

Long-Term Debt and Commitment_3

Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022
Revolving credit facility, noncurrent	$ 207,303	$ 150,433
Term loans	16,815	29,680
Long-term debt	299,118	255,113
Less debt issuance costs	442	519
Less current portion	8,481	23,826
Long-term debt, excluding current maturities	290,195	230,768
Revolving credit facility, maximum borrowing capacity	425,000
Letter of credit [Member]
Revolving credit facility, maximum borrowing capacity	150,000
Swing-line borrowings [Member]
Revolving credit facility, noncurrent	22,303	25,433
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Revolving credit facility, noncurrent	185,000	125,000
Unsecured debt [Member]
Senior unsecured notes	75,000	75,000
Unsecured debt additional shelf note capacity	75,000
3.99% Senior unsecured notes [Member]
Senior unsecured notes	50,000	50,000
4.00% Senior unsecured notes [Member]
Senior unsecured notes	25,000	$ 25,000
Unsecured debt additional shelf note capacity	$ 25,000

Long-Term Debt and Commitment_4

Long-Term Debt and Commitments Related to Letters of Credit (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 325,000
Revolving credit facility, maximum borrowing capacity	425,000
Unused commitments under credit facility	115,073
Revolving credit facility borrowings	$ 207,303	$ 150,433
Number of principal payments	5
Long-term debt, maturities, repayments of principal in next twelve months	$ 5,810
Long-Term Debt, Maturity, Year One	20,091
Long-term debt, maturities, repayments of principal in year two	19,198
Long-term debt, maturities, repayments of principal in year three	224,019
Long-term debt, maturities, repayments of principal in year four	15,000
Long-term debt, maturities, repayments of principal in year five	$ 15,000
Anniversary when principal payments begin	6
Line of Credit Facility, Remaining Borrowing Capacity	$ 7,248
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.10%
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.75%
Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.225%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.50%
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 30,000
Revolving credit facility borrowings	$ 22,303	25,433
Revolving credit facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest coverage ratio	3
Revolving credit facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital	3
3.99% Senior unsecured notes [Member]
Debt Instrument [Line Items]
Interest rate	3.99%
Debt Instrument, Face Amount	$ 50,000
Senior unsecured notes	$ 50,000	50,000
4.00% Senior unsecured notes [Member]
Debt Instrument [Line Items]
Interest rate	4%
Unsecured debt additional shelf note capacity	$ 25,000
Senior unsecured notes	25,000	25,000
Unsecured debt [Member]
Debt Instrument [Line Items]
Unsecured debt additional shelf note capacity	75,000
Debt Instrument, Face Amount	75,000
Senior unsecured notes	75,000	75,000
Unsecured debt, current borrowing capacity	$ 150,000
Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Interest rate	0.90%
Unused commitment fee threshold percent	0.50
Debt instrument variable rate base rate calculation, default rate	2%
Accounts receivable securitization [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.50%
Accounts receivable securitization [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.10%
Outstanding borrowings, interest rate adjustment (Decrease)	1%
Line of credit [Member]
Debt Instrument [Line Items]
Line of credit facility amount committed	$ 209,927
Line of credit facility amount committed	$ 209,927
Line of credit [Member] | Base Rate, Federal Funds [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.50%
Line of credit [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.50%
Line of credit [Member] | Minimum [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	0.875%
Line of credit [Member] | Maximum [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.50%
Letter of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 94,693	94,435
Letter of credit [Member] | Revolving credit facility [Member]
Debt Instrument [Line Items]
Letters of credit issued	2,624	2,624
Letter of credit [Member] | Accounts receivable securitization [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	100,000	100,000
Revolving credit facility, maximum borrowing capacity	150,000
Letters of credit issued	$ 89,689	89,689
Debt instrument, term	1 year
Letter of credit [Member] | Accounts receivable securitization [Member] | Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.35%
Letter of credit [Member] | Accounts receivable securitization [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.45%
Letter of credit [Member] | Line of credit [Member]
Debt Instrument [Line Items]
Letters of credit issued	$ 2,380	$ 2,122
Letter of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	150,000
Line of credit [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	11,132
Revolving credit facility borrowings	$ 1,505

Leases Assets and liabilities (

Leases Assets and liabilities (Details) - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022
Assets and Liabilities, Lessee [Abstract]
Operating lease assets	$ 111,378	$ 104,612
Finance lease assets	14,831	12,948
Total lease assets	126,209	117,560
Current operating lease liabilities	37,095	34,652
Non-current operating lease liabilities	73,634	68,878
Total operating lease liabilities	110,729	103,530
Current portion of finance lease liabilities	3,832	3,046
Non-current finance lease liabilities	10,371	9,481
Total finance lease liabilities	14,203	12,527
Total lease liabilities	$ 124,932	$ 116,057

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022
Income and expenses, lessee [Line Items]
Finance lease cost, amortization of right-of-use asset	$ 987	$ 715	$ 1,842	$ 1,445
Finance lease cost, interest expense on lease liabilities	111	62	201	122
Total lease cost	14,554	11,898	28,609	23,356
Operating expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	7,868	6,427	15,614	12,446
Other lease cost	1,376	1,153	2,824	2,342
Selling expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	3,294	2,821	6,407	5,566
Other lease cost	495	407	982	824
General and administrative expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	375	290	665	579
Other lease cost	$ 48	$ 23	$ 74	$ 32

Leases Remaining lease term (De

Leases Remaining lease term (Details)	Jul. 01, 2023
Leases [Abstract]
Operating leases, weighted average remaining lease term	3 years 7 months 6 days
Finance lease, weighted average remaining lease term	4 years 2 months 12 days

Leases Leases weighted average

Leases Leases weighted average discount rate (Details)	Jul. 01, 2023
Leases [Abstract]
Operating lease, weighted average discount rate, percent	3.85%
Finance lease, weighted average discount rate, percent	3.43%

Leases Supplemental cash flow i

Leases Supplemental cash flow information realted to leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022
Cash Flow, Operating Activities, Lessee [Abstract]
Operating cash flows from operating leases	$ (22,147)	$ (18,957)
Operating cash flows from finance leases	(201)	(122)
Cash Flow, Financing Activities, Lessee [Abstract]
Financing cash flows from finance leases	(2,049)	(1,639)
Lease, Cost [Abstract]
Right-of-use asset obtained in exchange for lease obligations, operating leases	27,642	27,537
Right-of-use asset obtained in exchange for lease obligations, finance leases	$ 3,725	$ 1,634

Leases Maturity (Details)

Leases Maturity (Details) - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022
Lessee, Operating Lease, Liability, Payments, Due Next Twelve Months
Remaining six months of 2023	$ 21,373
2024	37,048
2025	28,074
2026	16,579
2027	9,830
2028	3,141
Thereafter	2,563
Total lease payments	118,608
Less interest	7,879
Total	110,729	$ 103,530
Finance Lease, Liability, Payments, Due Next Twelve Months
Remaining six months of 2023	1,941
2024	4,203
2025	3,566
2026	2,738
2027	1,521
2028	803
Thereafter	447
Total lease payments	15,219
Less interest	1,016
Total	$ 14,203	$ 12,527

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, percentage of outstanding stock maximum			5%
Share-based compensation arrangement by share-based payment award, percentage of outstanding and available for grant, maximum			10%
Compensation expense, share-based payment plans	$ 1,715	$ 2,316	$ 3,405	$ 3,586
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Volatility rate			9.60%	9.70%
Risk-free interest rate			4.10%	1.70%
Expected dividend yield			0.40%	0.40%
Expected life of awards (years)			3 years	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Exercisable, ending balance	1,548,520		1,548,520
Stock option plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 130	$ 219
Stock options awarded, term (years)			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance			2,072,949
Granted			0
Exercised			(203,253)
Forfeited			(120,800)
Outstanding, ending balance	1,748,896		1,748,896
Exercisable, ending balance	1,548,520		1,548,520
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, beginning balance			$ 8.59
Granted, weighted average exercise price			0
Exercised, weighted average exercise price			6.68
Forfeited, weighted average exercise price			5.80
Outstanding, weighted average exercise price, ending balance	$ 9.01		9.01
Exercisable, weighted average exercise price, ending balance	$ 8.67		$ 8.67
Outstanding, weighted average remaining contractual life (years)			3 years 10 months 24 days
Exercisable, weighted average remaining contractual life (years)			3 years 6 months
Outstanding, aggregate intrinsic value	$ 16,597		$ 16,597
Exercisable, aggregate intrinsic value	15,222		15,222
Outstanding, unrecognized compensation cost	$ 242		$ 242
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition			10 months 24 days
Stock-settled stock appreciation rights (SSARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 0	44
Restricted stock units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 2,394	2,409
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			766,267
Granted			238,918
Forfeited			0
Vested			(71,342)
Unvested, ending balance	933,843		933,843
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, beginning balance			$ 14.95
Granted, weighted average award date value			18.29
Forfeited, weighted average award date value			0
Vested, weighted average award date value			12.18
Unvested, weighted average award date value, ending balance	$ 16.02		$ 16.02
Weighted average remaining contractual life (years)			1 year 9 months 18 days
Unrecognized compensation cost	$ 6,538		$ 6,538
Aggregate intrinsic value	$ 17,276		$ 17,276
Employee PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Granted			224,540
Unvested, ending balance	885,572		885,572
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, ending balance	$ 15.97		$ 15.97
Weighted average remaining contractual life (years)			1 year 9 months 18 days
Unrecognized compensation cost	$ 6,222		$ 6,222
Aggregate intrinsic value	$ 16,383		$ 16,383
Nonemployee Director RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Granted			14,378
Unvested, ending balance	48,271		48,271
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Unvested, weighted average award date value, ending balance	$ 16.79		$ 16.79
Weighted average remaining contractual life (years)			1 year 9 months 18 days
Unrecognized compensation cost	$ 316		$ 316
Aggregate intrinsic value	$ 893		893
The Davey Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 881	$ 914
Employee stock purchase plan, service period			1 year
Employee stock purchase plan, percentage of market price, purchase date			85%
Employee stock purchase plan, discount from market price, purchase date			15%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Estimated annual effective tax rate			27.60%
Effective income tax rate	27.30%	26.90%	26.10%	26.10%
Unrecognized tax benefits	$ 699		$ 699		$ 638
Unrecognized tax benefits that would impact effective tax rate	371		371		311
Unrecognized tax benefits, interest on income taxes accrued	$ 56		$ 56		$ 53

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (5,616)	$ (3,669)	$ (5,588)	$ (4,173)
Unrealized gains (losses)	565	(1,001)	596	(521)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	(110)	(237)	(159)	(237)
Amounts reclassified from accumulated other comprehensive income (loss)	7	39	(19)	70
Tax effect	21	39	37	32
Net of tax amount	483	(1,160)	455	(656)
Ending balance	(5,133)	(4,829)	(5,133)	(4,829)
Foreign currency translation adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(5,480)	(3,174)	(5,511)	(3,654)
Unrealized gains (losses)	565	(1,001)	596	(521)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0	0
Tax effect	0	0	0	0
Net of tax amount	565	(1,001)	596	(521)
Ending balance	(4,915)	(4,175)	(4,915)	(4,175)
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(258)	0	(199)	0
Unrealized gains (losses)	0	0	0	0
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	(110)	(237)	(159)	(237)
Amounts reclassified from accumulated other comprehensive income (loss)	7	8	(19)	8
Tax effect	21	48	37	48
Net of tax amount	(82)	(181)	(141)	(181)
Ending balance	(340)	(181)	(340)	(181)
Defined benefit pension plans [member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	122	(495)	122	(519)
Unrealized gains (losses)	0	0	0	0
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	0	31	0	62
Tax effect	0	(9)	0	(16)
Net of tax amount	0	22	0	46
Ending balance	$ 122	$ (473)	$ 122	$ (473)

Per Share Amounts and Common _3

Per Share Amounts and Common Shares Outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022
Equity [Abstract]
Net income	$ 32,043	$ 26,785	$ 38,039	$ 28,567
Weighted-average shares outstanding, basic	42,270,000	44,052,000	42,507,000	44,333,000
Weighted-average shares, partially-paid share subscriptions	324,000	0	649,000	0
Basic weighted average shares	42,594,000	44,052,000	43,156,000	44,333,000
Incremental shares from assumed exercise of stock subscription purchase rights	5,000	0	5,000	0
Incremental shares from assumed exercise of stock options and awards	2,163,000	2,412,000	2,102,000	2,317,000
Diluted weighted-average shares	44,762,000	46,464,000	45,263,000	46,650,000
Net income per share basic	$ 0.75	$ 0.61	$ 0.88	$ 0.64
Net income per share diluted	$ 0.72	$ 0.58	$ 0.84	$ 0.61
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2023			42,717,484
Shares purchased			(1,980,110)
Shares sold			1,081,050
Stock subscription offering -- cash purchases			3,518
Options and awards exercised			510,305
Shares outstanding at July 1, 2023	42,332,247		42,332,247
Employee options exercisable	1,548,520		1,548,520
Common stock, shares subscribed but unissued	1,297,850		1,297,850
Purchase rights, outstanding	479,645		479,645
Common shares, net of treasury shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2023			33,529,474
Shares purchased			(1,110,421)
Shares sold			721,872
Stock subscription offering -- cash purchases			3,518
Options and awards exercised			510,305
Shares outstanding at July 1, 2023	33,654,748		33,654,748
Redeemable shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2023			9,188,010
Shares purchased			(869,689)
Shares sold			359,178
Stock subscription offering -- cash purchases			0
Options and awards exercised			0
Shares outstanding at July 1, 2023	8,677,499		8,677,499
Stock option plans [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Employee options exercisable	1,548,520		1,548,520

Per Share Amounts and Common _4

Per Share Amounts and Common Shares Outstanding Stock subscription (Details)	6 Months Ended
	Jul. 01, 2023 USD ($) $ / shares shares
Equity [Abstract]
Stock subscription offering, total number of shares offered	2,666,667
Stock subscription offering, subscription price | $ / shares	$ 18.10
Stock subscription offering, number of shares subscribed	1,476,250
stock subscription offering, value of shares subscribed | $	$ 26,720,000
Stock subscription offering, minimum financed amount | $	$ 5,000
Stock subscription offering, down payment	10%
Stock subscription offering, term (in years)	7 years
stock subscription offering, minimum interest rate offered	0.0200
Stock subscription offering, interest rate	3.15%
Stock subscription offering, minimum amount to receive right | $	$ 5,000
Stock subscription offering, number of shares purchased to receive one right	3
Stock subscription offering, number of rights issued	489,169
Stock subscription offering, right expiration term (in years)	7 years

Operations by Business Segmen_2

Operations by Business Segment (Details) $ in Thousands		3 Months Ended		6 Months Ended
		Jul. 01, 2023 USD ($)	Jul. 02, 2022 USD ($)	Jul. 01, 2023 USD ($)	Jul. 02, 2022 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments				2
Revenues		$ 445,206	$ 401,959	$ 816,540	$ 744,603
Income (loss) from operations		49,451	40,732	60,958	46,489
Interest expense		(4,966)	(1,703)	(8,837)	(3,148)
Interest income		428	159	827	186
Other income (expense), net		(824)	(2,533)	(1,475)	(4,870)
Income before income taxes		44,089	36,655	51,473	38,657
Segment assets, total		1,038,560	846,881	1,038,560	846,881	$ 956,221
Utility
Segment Reporting Information [Line Items]
Revenues		228,324	215,428	452,900	420,595
Income (loss) from operations		17,507	19,747	33,541	32,470
Segment assets, total		379,737	320,714	379,737	320,714
Residential and commercial
Segment Reporting Information [Line Items]
Revenues		215,981	186,427	362,189	323,358
Income (loss) from operations		37,171	28,467	36,914	29,555
Segment assets, total		356,964	297,648	356,964	297,648
All other
Segment Reporting Information [Line Items]
Revenues		901	104	1,451	650
Income (loss) from operations		(3,227)	(5,109)	(7,251)	(10,819)
Segment assets, total		0	0	0	0
Reconciling Adjustments
Segment Reporting Information [Line Items]
Revenues		0	0	0	0
Income (loss) from operations	[1]	(2,000)	(2,373)	(2,246)	(4,717)
Interest expense		(4,966)	(1,703)	(8,837)	(3,148)
Interest income		428	159	827	186
Other income (expense), net		(824)	(2,533)	(1,475)	(4,870)
Segment assets, total	[2]	$ 301,859	$ 228,519	$ 301,859	$ 228,519
[1]Reclassification of depreciation expense and allocation of corporate expenses[2]Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	$ 445,206	$ 401,959	$ 816,540	$ 744,603
United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	418,813	377,466	770,922	702,694
Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	26,393	24,493	45,618	41,909
Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	249,971	253,098	474,248	471,650
Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	59,826	50,463	87,849	82,059
Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	5,360	3,547	14,354	6,730
Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	130,049	94,851	240,089	184,164
Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	228,324	215,428	452,900	420,595
Utility | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	215,156	204,964	428,975	401,407
Utility | Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	13,168	10,464	23,925	19,188
Utility | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	135,987	145,720	278,577	282,679
Utility | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0	0	0
Utility | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	2,175	1,498	6,148	3,132
Utility | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	90,162	68,210	168,175	134,784
Residential and commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	215,981	186,427	362,189	323,358
Residential and commercial | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	202,756	172,398	340,496	300,637
Residential and commercial | Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	13,225	14,029	21,693	22,721
Residential and commercial | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	113,989	107,463	195,813	189,098
Residential and commercial | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	59,826	50,463	87,849	82,059
Residential and commercial | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	3,185	2,049	8,206	3,598
Residential and commercial | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	38,981	26,452	70,321	48,603
All other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	901	104	1,451	650
All other | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	901	104	1,451	650
All other | Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0	0	0
All other | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	(5)	(85)	(142)	(127)
All other | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0	0	0
All other | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	0	0	0	0
All other | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	$ 906	$ 189	$ 1,593	$ 777

Revenue Recognition Contract wi

Revenue Recognition Contract with customer, asset and liability (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2023	Jul. 02, 2022	Jul. 01, 2023	Jul. 02, 2022	Dec. 31, 2022
Revenue Recognition [Abstract]
Liability recognized in revenue	$ 417	$ 310	$ 1,697	$ 1,059
Contract liabilities - current	3,471		3,471		$ 3,723
Contract liabilities - noncurrent	3,563		3,563		4,145
Net contract liabilities	$ 7,034		$ 7,034		$ 7,868

Fair Value Measurements and F_3

Fair Value Measurements and Financial Instruments (Details) - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022	Jul. 02, 2022
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	$ 29,858	$ 24,828
Available-for-sale debt securities:	38,928	25,518
Marketable equity securities:	10,554	18,110
United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	38,397	25,254
Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	531	264
Total carrying value
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	38,928	25,518
Marketable equity securities:		18,110
Fair value, measurements, recurring [Member] | Total carrying value
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	38,928	25,518
Marketable equity securities:	10,554	18,110
Deferred compensation	2,394	4,597
Fair value, measurements, recurring [Member] | Total carrying value | Certificates of deposit
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	3,250	3,750
Certificates of deposits, noncurrent	6,109	6,359
Fair value, measurements, recurring [Member] | Total carrying value | United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	38,396	25,254
Fair value, measurements, recurring [Member] | Total carrying value | Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	532	264
Fair value, measurements, recurring [Member] | Total carrying value | Mutual funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	5,666	13,873
Fair value, measurements, recurring [Member] | Total carrying value | Common stock
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	3,501	3,007
Fair value, measurements, recurring [Member] | Total carrying value | Exchange traded funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	1,387	1,230
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1)
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	38,928	25,518
Marketable equity securities:	10,554	18,110
Deferred compensation	0	0
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Certificates of deposit
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	3,250	3,750
Certificates of deposits, noncurrent	6,109	6,359
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	38,396	25,254
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	532	264
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Mutual funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	5,666	13,873
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Common stock
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	3,501	3,007
Fair value, measurements, recurring [Member] | Quoted prices in active markets (level 1) | Exchange traded funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	1,387	1,230
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2)
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Marketable equity securities:	0	0
Deferred compensation	2,394	4,597	$ 0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Certificates of deposit
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	0	0
Certificates of deposits, noncurrent	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Mutual funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Common stock
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant other observable inputs (level 2) | Exchange traded funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3)
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Marketable equity securities:	0	0
Deferred compensation		0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Certificates of deposit
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	0	0
Certificates of deposits, noncurrent	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Mutual funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Common stock
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	0	0
Fair value, measurements, recurring [Member] | Significant unobservable inputs (level 3) | Exchange traded funds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Marketable equity securities:	$ 0	$ 0

Fair Value Measurements and F_4

Fair Value Measurements and Financial Instruments Fair value of financial instruments (Details) - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	$ 38,928	$ 25,518
Marketable equity securities:	10,554	18,110
Revolving credit facility, noncurrent	207,303	150,433
Carrying value
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	38,928	25,518
Marketable equity securities:		18,110
Revolving credit facility, noncurrent	207,303	150,433
Senior unsecured notes, noncurrent	75,000	75,000
Term loans, noncurrent	8,334	5,854
Total	290,637	231,287
Fair value
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	38,928	25,518
Marketable equity securities:	10,554	18,110
Revolving credit facility, noncurrent	207,303	150,433
Senior unsecured notes, noncurrent	75,546	74,968
Term loans, noncurrent	8,260	5,610
Total	$ 291,109	$ 231,011

Commitments and contingencies D

Commitments and contingencies Details (Details) $ in Thousands	1 Months Ended	6 Months Ended
	Aug. 09, 2023 USD ($)	Jul. 01, 2023
Loss contingency, number of claims alleged		3
Subsequent event [Member]
Litigation settlement, amount awarded to other party	$ 3,984
Northern California wildfires
Loss contingency, number of claims alleged		5
Fire Victims Trust
Loss contingency, number of claims alleged		3
Former Wolf employee defendants [Member]
Loss contingency, number of defendants		2
Employee and former employee defendants [Member]
Loss contingency, number of defendants		4
defendants indicted [Member]
Loss contingency, number of defendants		3
Defendants who pled guilty
Loss contingency, number of defendants		3

The Davey 401KSOP and Employe_2

The Davey 401KSOP and Employee Stock Ownership Plan (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2023	Dec. 31, 2022
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Employee Stock Ownership Plan (ESOP), initial shares in ESOP	120,000
Employee Stock Ownership Plan (ESOP), shares adjusted for stock split	46,080,000
Employee Stock Ownership Plan (ESOP), initial value in ESOP	$ 2,700
Defined contribution plan, employer matching contribution, percent of employees' gross pay	2%
Defined contribution plan, eligible age	21 years
Defined contribution plan, service requirement for eligibility	1 year
Number of put option periods	2
Duration of put option periods	60 days
Employee Stock Ownership Plan (ESOP), fair value of shares subject to repurchase obligation	$ 3,010	$ 1,833
Company shares held in 401KSOP, fair value	177,482	168,145
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP)	$ 180,492	$ 169,978
Defined contribution plan, tier 1
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of match	100%
Defined contribution plan, tier 2
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of match	50%
Maximum [Member] | Defined contribution plan, tier 1
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of employees' gross pay	3%
Maximum [Member] | Defined contribution plan, tier 2
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Defined contribution plan, employer matching contribution, percent of employees' gross pay	5%