Davey Tree Expert 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 28, 2024	Nov. 01, 2024
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	2024
Document fiscal period focus	Q3
Amendment flag	false
Entity common stock, shares outstanding		40,398,305
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	9 Months Ended
	Sep. 28, 2024	Nov. 01, 2024	Dec. 31, 2023
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		40,398,305
Common stock, par value per share	$ 0.50		$ 0.50
Document period end date	Sep. 28, 2024

Cover Page Entity address

Cover Page Entity address	9 Months Ended
	Sep. 28, 2024
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	9 Months Ended
	Sep. 28, 2024
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	Sep. 28, 2024	Dec. 31, 2023
Current assets:
Cash	$ 17,623	$ 11,070
Accounts receivable, net	384,108	360,470
Operating supplies	18,466	18,369
Other current assets	113,988	116,771
Total current assets	534,185	506,680
Property and equipment, net	386,948	312,678
Right-of-use assets - operating leases	98,346	110,248
Marketable securities and other investments	38,973	34,565
Loss Contingency, Receivable	207,544	200,000
Total	17,972	11,875
Intangible assets, net	19,781	20,214
Goodwill	95,531	84,800
Total assets	1,399,280	1,281,060
Current liabilities:
Accounts payable	61,367	59,140
Accrued expenses	96,662	81,944
Current portion of long-term debt and finance lease liabilities	57,694	45,223
Other current liabilities	86,007	89,965
Total current liabilities	301,730	276,272
Long-term debt	332,832	283,177
Lease liabilities - finance leases	13,269	13,544
Lease liabilities - operating leases	61,343	71,134
Self-insurance accruals	96,327	84,053
Estimated Litigation Liability, Noncurrent	207,545	200,000
Other noncurrent liabilities	11,712	11,726
Total liabilities	1,024,758	939,906
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP) 8,381 and 8,499 shares at redemption value as of September 28, 2024 and December 31, 2023	191,093	188,680
Common shareholders' equity:
Common shares, $.50 par value, per share; 96,000 shares authorized; 77,446 and 77,328 shares issued and outstanding before deducting treasury shares and which excludes 8,381 and 8,499 shares subject to redemption as of September 28, 2024 and December 31, 2023	38,723	39,308
Additional paid-in capital	212,941	197,962
Common shares subscribed, unissued	21,462	22,832
Retained earnings	375,751	330,436
Accumulated other comprehensive loss	(5,086)	(4,785)
Shareholders' equity before treasury stock	643,791	585,753
Less: Cost of common shares held in treasury; 44,746 shares at September 28, 2024 and 44,480 shares at December 31, 2023	446,959	416,616
Common shares subscription receivable	13,403	16,663
Total common shareholders' equity	183,429	152,474
Total liabilities and shareholders' equity	$ 1,399,280	$ 1,281,060
Common stock, par value per share	$ 0.50	$ 0.50
Common stock, shares authorized	96,000,000	96,000,000
Common stock, shares, issued	77,446,000	77,328,000
Common stock, shares, outstanding, before treasury shares	77,446,000	77,328,000
Shares subject to redemption	8,381,000	8,499,000
Treasury stock, shares	44,746,000	44,480,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenues	$ 479,440	$ 450,634	$ 1,365,903	$ 1,267,174
Costs and expenses:
Operating	300,535	285,019	881,620	808,509
Selling	84,319	84,982	235,806	229,480
General and administrative	36,956	31,155	112,817	95,041
Depreciation and amortization	17,860	14,935	51,639	43,479
Gain on sale of assets, net	(1,190)	(1,694)	(3,651)	(6,530)
Total costs and expenses	438,480	414,397	1,278,231	1,169,979
Income from operations	40,960	36,237	87,672	97,195
Other income (expense):
Interest expense	(5,319)	(4,751)	(14,608)	(13,588)
Interest income	970	502	2,494	1,329
Other, net	(1,111)	(2,890)	(4,644)	(4,365)
Income before income taxes	35,500	29,098	70,914	80,571
Income taxes	9,476	8,401	17,445	21,835
Net income	$ 26,024	$ 20,697	$ 53,469	$ 58,736
Net income per share:
Net income per share, basic	$ 0.63	$ 0.48	$ 1.27	$ 1.35
Net income per share, diluted	$ 0.60	$ 0.46	$ 1.21	$ 1.29
Weighted-average shares outstanding:
Weighted-average shares outstanding, basic	41,629	43,123	42,209	43,394
Weighted-average shares outstanding, diluted	43,302	45,186	44,059	45,501

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 26,024	$ 20,697	$ 53,469	$ 58,736
Components of other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(346)	515	480	(81)
Unrealized gain (loss) on available-for-sale securities	344	2	179	(139)
Amortization of defined benefit pension items:
Other comprehensive income (loss), net of tax	690	(513)	(301)	(58)
Comprehensive income	$ 26,714	$ 20,184	$ 53,168	$ 58,678

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	$ 129,800	$ 38,550	$ 162,828	$ 23,864	$ 293,993	$ (5,588)	$ 363,502	$ 20,345
Net income	58,736				58,736
Change in 401KSOP and ESOP related shares	(11,557)	443	7,951		(19,951)
Shares sold to employees	24,950		11,036				13,914
Options exercised	1,729		(1,639)				3,368
Subscription shares	3,528		640	(1,122)			559	3,451
Stock-based compensation	$ 3,997		3,997
Dividends, per share	$ 0.060
Dividends	$ (2,807)				(2,807)
Other Comprehensive Income (Loss), Net of Tax	(58)					(58)
Shares purchased	(49,836)						(49,836)
Stockholders' equity	145,407	39,083	182,039	23,493	310,348	(5,133)	(385,081)	(19,342)
Net income	20,697				20,697
Change in 401KSOP and ESOP related shares	(1,049)	(90)	(960)		1
Shares sold to employees	4,389		1,831				2,558
Options exercised	69		11				58
Subscription shares	2,071		198	(751)			176	2,448
Stock-based compensation	$ 1,694		1,694
Dividends, per share	$ 0.020
Dividends	$ (1,075)				(1,075)
Other Comprehensive Income (Loss), Net of Tax	(513)					(513)
Shares purchased	(13,208)						(13,208)
Stockholders' equity	158,482	38,993	184,813	22,742	329,971	(5,646)	395,497	16,894
Stockholders' equity	152,474	39,308	197,962	22,832	330,436	(4,785)	416,616	16,663
Net income	53,469				53,469
Change in 401KSOP and ESOP related shares	(2,413)	(585)	3,160		(4,988)
Shares sold to employees	20,875		11,267				9,608
Options exercised	8,822		280				8,542
Subscription shares	2,825		428	(1,370)			507	3,260
Stock-based compensation	$ (156)		(156)
Dividends, per share	$ 0.075
Dividends	$ (3,166)				(3,166)
Other Comprehensive Income (Loss), Net of Tax	(301)					(301)
Shares purchased	(49,000)						(49,000)
Stockholders' equity	161,256	38,757	210,806	22,041	350,779	(5,776)	(439,799)	(15,552)
Net income	26,024
Change in 401KSOP and ESOP related shares	(1,547)	(34)	(1,513)		0
Shares sold to employees	2,944		1,666				1,278
Options exercised	129		(16)				145
Subscription shares	2,195		285	(579)			340	2,149
Stock-based compensation	$ 1,713		1,713
Dividends, per share	$ 0.025
Dividends	$ (1,052)				(1,052)
Other Comprehensive Income (Loss), Net of Tax	690					690
Shares purchased	(8,923)						(8,923)
Stockholders' equity	$ 183,429	$ 38,723	$ 212,941	$ 21,462	$ 375,751	$ (5,086)	$ 446,959	$ 13,403

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Operating activities
Net income	$ 53,469	$ 58,736
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	51,639	43,479
Other	2,644	(1,331)
Changes in operating assets and liabilities, net of assets acquired:
Accounts receivable	(22,538)	(44,944)
Accounts payable and accrued expenses	16,624	(10,213)
Self-insurance accruals	10,485	5,760
Prepaid expenses	(1,365)	(14,069)
Mitigation bank credit inventory	656	(14,520)
Other, net	(1,783)	13,440
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities, Total	56,362	(22,398)
Net cash provided by operating activities	109,831	36,338
Capital expenditures:
Equipment	(81,405)	(48,872)
Land and buildings	30,963	15,408
Purchases of businesses, net of cash acquired and debt incurred	(18,705)	(18,002)
Proceeds from sales of property and equipment	6,709	10,116
Purchases of marketable securities	(24,033)	(36,331)
Proceeds from Sale and Maturity of Marketable Securities	15,989	30,086
Net cash used in investing activities	(132,408)	(78,411)
Financing activities
Revolving credit facility borrowings	573,696	549,226
Revolving credit facility payments	(510,746)	(493,398)
Purchase of common shares for treasury	(49,000)	(49,836)
Sale of common shares from treasury	32,190	30,212
Dividends paid	(3,166)	(2,807)
Proceeds from notes payable	74,816	58,317
Payments of notes payable	(83,571)	(51,444)
Payments of finance leases	5,048	2,943
Net cash provided by financing activities	29,171	37,327
Effect of exchange rate changes on cash	(41)	11
Increase (Decrease) in cash	6,553	(4,735)
Cash, beginning of period	11,070	18,526
Cash, end of period	17,623	13,791
Supplemental cash flow information follows:
Interest paid	17,631	13,914
Income taxes paid	$ 8,793	$ 20,633

Basis of Financial Statement Pr

Basis of Financial Statement Preparation	9 Months Ended
	Sep. 28, 2024
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, 2023 (the “2023 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, 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 September 28, 2024 is referred to as the third quarter of 2024, and the fiscal quarter ended September 30, 2023 is referred to as the third quarter of 2023. Recent Accounting Guidance Accounting Standards not yet Adopted Accounting Standards Update 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures-- In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The new standard provides improvements to reportable segment disclosure requirements through amendments that require disclosure of significant segment expenses and other segment items on an interim and annual basis and requires all annual disclosures about a reportable segment’s profit or loss and assets to be made on an interim basis. The standard also requires the disclosure of the chief operating decision maker’s (“CODM”) title and position and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. The standard also clarifies that if the CODM uses more than one measure in assessing segment performance and deciding how to allocate resources, a company may report the additional segment profit or loss measure(s) and that companies with a single reportable segment must provide all disclosures required by this amendment. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The standard should be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements. Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures-- In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The new standard was issued to improve transparency and decision usefulness of income tax disclosures by providing information that helps investors better understand how an entity’s operations, tax risks, tax planning and operational opportunities affect its tax rate and prospects for future cash flows. The amendments in this update primarily relate to requiring greater disaggregated disclosure of information in the rate reconciliation, income taxes paid, income (loss) from continuing operations before income tax expense (benefit), and income tax expense (benefit) from continuing operations. The ASU is effective for fiscal years beginning after December 15, 2024, and early adoption is permitted. The standard can be applied prospectively or retrospectively. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements.

Seasonality of Business

Seasonality of Business	9 Months Ended
	Sep. 28, 2024
Quarterly Financial Information Disclosure [Abstract]
Seasonality of business	Seasonality of Business Due to the seasonality of our business, our operating results for the three and nine months ended September 28, 2024 are not indicative of results that may be expected for any other interim period or for the year ending December 31, 2024. 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	9 Months Ended
	Sep. 28, 2024
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 September 28, December 31, Accounts receivable $ 264,226 $ 263,426 Unbilled receivables (1) 123,605 99,485 387,831 362,911 Less allowances for credit losses 3,723 2,441 Accounts receivable, net $ 384,108 $ 360,470 (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 September 28, December 31, Prepaid expenses $ 48,078 $ 44,534 Mitigation bank credit inventory 27,729 28,385 Assets invested for self-insurance 25,324 20,959 Payroll taxes refundable 12,704 22,591 Other 153 302 Total $ 113,988 $ 116,771 Property and equipment, net September 28, December 31, Land and land improvements $ 28,814 $ 28,177 Buildings and leasehold improvements 124,894 99,964 Equipment 744,118 684,562 897,826 812,703 Less accumulated depreciation 510,878 500,025 Total $ 386,948 $ 312,678 Other assets, noncurrent September 28, December 31, Investment--cost-method affiliate $ 1,654 $ 1,405 Deferred income taxes 6,514 6,001 Cloud computing arrangements 52 107 Other 9,752 4,362 Total $ 17,972 $ 11,875 Accrued expenses September 28, December 31, Employee compensation $ 41,942 $ 40,656 Accrued compensated absences 16,066 14,483 Self-insured medical claims 3,135 2,309 Income tax payable 10,357 1,135 Customer advances, deposits 2,331 1,275 Taxes, other than income 10,972 6,017 Other 11,859 16,069 Total $ 96,662 $ 81,944 Other current liabilities September 28, December 31, Notes payable $ — $ 543 Current portion of: Lease liability-operating leases 37,417 39,043 Self-insurance accruals 48,590 50,379 Total $ 86,007 $ 89,965 Other noncurrent liabilities September 28, December 31, Non-qualified retirement plans $ 5,783 $ 5,630 Other 5,929 6,096 Total $ 11,712 $ 11,726

Business Combinations (Notes)

Business Combinations (Notes)	9 Months Ended
	Sep. 28, 2024
Business Combinations [Abstract]
Business Combinations	Business Combinations Our cash investments in businesses during the first nine months of 2024 were $18,865 and we issued debt, in the form of notes payable to the sellers, of $6,134 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, 2023, our cash investments in businesses was $21,746 and debt issued, in the form of notes payable to the sellers, was $7,046. Pro forma net sales and results of operations for the acquisitions, had they occurred at the beginning of the nine months ended September 28, 2024, 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. The effect of these acquisitions on our consolidated revenues and results of operations for the three and nine months ended September 28, 2024 was not significant. The following table summarizes the preliminary purchase price allocation of the estimated fair values of the assets acquired and liabilities assumed: Nine Months Ended September 28, 2024 Year Ended December 31, 2023 Detail of acquisitions: Assets acquired: Cash $ 160 $ 249 Receivables 1,379 211 Operating supplies 735 1,538 Prepaid expense — 141 Equipment 9,841 7,220 Deposits and other 1,323 2,658 Intangible assets 3,568 7,302 Goodwill 10,782 14,758 Liabilities assumed (2,789) (5,285) Debt issued for purchases of businesses (6,134) (7,046) Cash paid $ 18,865 $ 21,746

Investments, Debt and Equity Se

Investments, Debt and Equity Securities	9 Months Ended
	Sep. 28, 2024
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 September 28, 2024 and December 31, 2023 by asset type: Available-For-Sale Debt Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 28, 2024 Fixed maturity: United States Government and agency securities $ 43,930 $ 710 $ (19) $ 44,621 Total available-for-sale debt securities $ 43,930 $ 710 $ (19) $ 44,621 December 31, 2023 Fixed maturity: United States Government and agency securities $ 36,409 $ 411 $ (18) $ 36,802 Corporate notes and bonds 260 — — 260 Total available-for-sale debt securities $ 36,669 $ 411 $ (18) $ 37,062 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 $44,621 and $37,062 at September 28, 2024 and December 31, 2023, 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 $14,427 and $12,102 in marketable equity securities as of September 28, 2024 and December 31, 2023, 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 September 28, 2024 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 $ 22,556 $ 22,825 One year through five years 21,374 21,796 Six years through ten years — — After ten years — — Total $ 43,930 $ 44,621

Identified Intangible Assets an

Identified Intangible Assets and Goodwill, Net	9 Months Ended
	Sep. 28, 2024
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: September 28, 2024 December 31, 2023 Carrying Accumulated Carrying Accumulated Amortized intangible assets: Customer lists/relationships $ 43,743 $ 31,602 $ 41,679 $ 29,252 Employment-related 13,885 10,823 13,007 9,957 Tradenames 13,473 8,895 12,860 8,123 Amortized intangible assets 71,101 $ 51,320 67,546 $ 47,332 Less accumulated amortization 51,320 47,332 Identified intangible assets, net $ 19,781 $ 20,214 Goodwill $ 95,531 $ 84,800 The changes in the carrying amounts of goodwill, by segment, for the nine months ended September 28, 2024 and the year ended December 31, 2023 were as follows: Balance at January 1, 2024 Acquisitions Translation Balance at September 28, 2024 Utility $ 4,941 $ — $ — $ 4,941 Residential and Commercial 79,859 10,782 (51) 90,590 Total $ 84,800 $ 10,782 $ (51) $ 95,531 Balance at January 1, 2023 Acquisitions Translation Balance at December 31, 2023 Utility $ 4,941 $ — $ — $ 4,941 Residential and Commercial 65,166 14,758 (65) 79,859 Total $ 70,107 $ 14,758 $ (65) $ 84,800 Estimated future aggregate amortization expense of intangible assets -- The estimated future aggregate amortization expense of intangible assets, as of September 28, 2024, was as follo ws: Estimated Future Remaining three months of 2024 $ 1,445 2025 4,910 2026 4,070 2027 3,485 2028 2,688 2029 2,164 Thereafter 1,019 $ 19,781

Long-Term Debt and Commitments

Long-Term Debt and Commitments Related to Letters of Credit	9 Months Ended
	Sep. 28, 2024
Debt Disclosure [Abstract]
Short and long-term debt and commitments related to letters of credit [Text Block]	Short and Long-Term Debt and Commitments Related to Letters of Credit We have short-term lines of credit with several banks totaling $11,097. At September 28, 2024, we had $10,323 available under the lines of credit with $508 borrowings outstanding and $265 committed through issued letters of credit. Borrowings outstanding generally bear interest at the bank’s prime rate or Secured Overnight Financing Rate (“SOFR”) plus a margin adjustment of 1.86%. Our long-term debt consisted of the following: September 28, December 31, Revolving credit facility: Swing-line borrowings $ 5,492 $ 6,616 SOFR borrowings 200,000 135,000 205,492 141,616 Senior unsecured notes: 3.99% Senior unsecured notes 40,000 50,000 4.00% Senior unsecured notes 20,000 25,000 6.19% Senior unsecured notes 75,000 75,000 135,000 150,000 Term loans 45,959 32,442 386,451 324,058 Less debt issuance costs 1,326 452 Less current portion 52,293 40,429 $ 332,832 $ 283,177 Revolving Credit Facility --In July 2024, the Company amended and restated its revolving credit facility with its existing bank group. The amended and restated credit agreement, which expires in July 2029, permits borrowings, as defined, of up to $400,000, including a combined term loan and letter of credit sublimit of $150,000 and a swing-line commitment of $50,000. Under certain circumstances, the Company may increase the revolving credit commitments and/or establish new incremental term loan commitments in an aggregate amount of up to $150,000. 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 3.25 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. The revolving credit facility allows for an adjustment to earnings before interest, taxes, depreciation and amortization of up to $55,000 for four quarters in the event certain legal claims are settled. As of September 28, 2024, we had unused commitments under the facility approximating $191,884, with $208,116 committed, consisting of borrowings of $205,492 and issued letters of credit of $2,624. 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 August 2024. Among other things, the amendment increased the total facility limit to $250,000 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 August 2027. 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 2024 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 $250,000. As the Company has previously issued notes with an aggregate amount outstanding of $135,000 under the Note Purchase and Shelf Agreement, as of September 28, 2024, it has the capacity to issue subsequent series of promissory notes pursuant to the Note Purchase and Shelf Agreement in the amount of $115,000. 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 commenced 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 commenced on September 21, 2024. 6.19% Senior Unsecured Notes-- On November 28, 2023, we issued 6.19% Senior Notes, Series C (the "6.19% Senior Notes") pursuant to the Note Purchase and Shelf Agreement in the aggregate principal amount of $75,000. The 6.19% Senior Notes are due November 28, 2028. The 6.19% 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 quarterly and three annual principal payments commence on November 28, 2026. 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 September 28, 2024 were as follows: 2024--$11,892; 2025--$43,039; 2026--$34,096; 2027--$46,931; 2028--$45,000; and 2029 and thereafter--$205,492. Accounts Receivable Securitization Facility --In July 2024, the Company amended its Accounts Receivable Securitization Facility(as amended, the “AR Securitization program”) to extend the scheduled termination date for an additional one The AR Securitization program has a limit of $125,000, of which $97,104 and $89,689 were issued for letters of credit (“LCs”) as of September 28, 2024 and December 31, 2023, respectively. 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 September 28, 2024--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 .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 .10% and, following any default, 2.00% plus the greater of (a) the term SOFR plus .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 September 28, 2024, total commitments related to issued LCs were $99,993, of which $2,624 were issued under the revolving credit facility, $97,104 were issued under the AR Securitization program, and $265 were issued under short-term lines of credit. As of December 31, 2023, total commitments related to issued LCs were $94,702, of which $2,624 were issued under the revolving credit facility, $89,689 were issued under the AR Securitization program, and $2,389 were issued under short-term lines of credit. As of September 28, 2024, we were in compliance with all debt covenants.

Leases (Notes)

Leases (Notes)	9 Months Ended
	Sep. 28, 2024
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 September 28, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 98,346 $ 110,248 Finance lease assets Property and equipment, net 18,689 18,613 Total lease assets $ 117,035 $ 128,861 Liabilities Current operating lease liabilities Other current liabilities $ 37,417 $ 39,043 Non-current operating lease liabilities Lease liabilities - operating leases 61,343 71,134 Total operating lease liabilities 98,760 110,177 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 5,401 4,794 Non-current finance lease liabilities Lease liabilities - finance leases 13,269 13,544 Total finance lease liabilities 18,670 18,338 Total lease liabilities $ 117,430 $ 128,515 The components of lease cost recognized within our Condensed Consolidated Statements of Operations were as follows: Three Months Ended Nine Months Ended Condensed Consolidated Statements September 28, September 30, September 28, September 30, Operating lease cost Operating expense $ 7,998 $ 8,028 $ 24,989 $ 23,642 Operating lease cost Selling expense 2,686 3,258 7,961 9,665 Operating lease cost General and administrative expense 262 260 800 925 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 1,584 1,123 4,520 2,965 Interest expense on lease liabilities Interest expense 214 123 626 324 Other lease cost (1) Operating expense 2,404 2,619 6,375 5,443 Other lease cost (1) Selling expense 548 485 1,323 1,467 Other lease cost (1) General and administrative expense 6 4 36 78 Total lease cost $ 15,702 $ 15,900 $ 46,630 $ 44,509 (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 September 28, 2024 was 3.4 years for operating leases and 4.0 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 September 28, 2024 were 4.28% for operating leases and 4.61% for finance leases. Supplemental Cash Flow Information Related to Leases Nine Months Ended September 28, September 30, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (35,391) $ (33,546) Operating cash flows from finance leases (626) (325) Financing cash flows from finance leases (5,048) (2,943) Right-of-use assets obtained in exchange for lease obligations: Operating leases 22,699 35,666 Finance leases 5,381 5,231 Maturity Analysis of Lease Liabilities As of September 28, 2024 Operating Finance Remaining three months of 2024 $ 11,068 $ 1,539 2025 38,532 6,041 2026 26,561 5,266 2027 15,363 3,228 2028 7,637 2,210 2029 3,268 1,260 Thereafter 4,039 886 Total lease payments 106,468 20,429 Less interest 7,708 1,759 Total $ 98,760 $ 18,670
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 September 28, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 98,346 $ 110,248 Finance lease assets Property and equipment, net 18,689 18,613 Total lease assets $ 117,035 $ 128,861 Liabilities Current operating lease liabilities Other current liabilities $ 37,417 $ 39,043 Non-current operating lease liabilities Lease liabilities - operating leases 61,343 71,134 Total operating lease liabilities 98,760 110,177 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 5,401 4,794 Non-current finance lease liabilities Lease liabilities - finance leases 13,269 13,544 Total finance lease liabilities 18,670 18,338 Total lease liabilities $ 117,430 $ 128,515 The components of lease cost recognized within our Condensed Consolidated Statements of Operations were as follows: Three Months Ended Nine Months Ended Condensed Consolidated Statements September 28, September 30, September 28, September 30, Operating lease cost Operating expense $ 7,998 $ 8,028 $ 24,989 $ 23,642 Operating lease cost Selling expense 2,686 3,258 7,961 9,665 Operating lease cost General and administrative expense 262 260 800 925 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 1,584 1,123 4,520 2,965 Interest expense on lease liabilities Interest expense 214 123 626 324 Other lease cost (1) Operating expense 2,404 2,619 6,375 5,443 Other lease cost (1) Selling expense 548 485 1,323 1,467 Other lease cost (1) General and administrative expense 6 4 36 78 Total lease cost $ 15,702 $ 15,900 $ 46,630 $ 44,509 (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 September 28, 2024 was 3.4 years for operating leases and 4.0 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 September 28, 2024 were 4.28% for operating leases and 4.61% for finance leases. Supplemental Cash Flow Information Related to Leases Nine Months Ended September 28, September 30, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (35,391) $ (33,546) Operating cash flows from finance leases (626) (325) Financing cash flows from finance leases (5,048) (2,943) Right-of-use assets obtained in exchange for lease obligations: Operating leases 22,699 35,666 Finance leases 5,381 5,231 Maturity Analysis of Lease Liabilities As of September 28, 2024 Operating Finance Remaining three months of 2024 $ 11,068 $ 1,539 2025 38,532 6,041 2026 26,561 5,266 2027 15,363 3,228 2028 7,637 2,210 2029 3,268 1,260 Thereafter 4,039 886 Total lease payments 106,468 20,429 Less interest 7,708 1,759 Total $ 98,760 $ 18,670

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 28, 2024
Share-Based Payment Arrangement [Abstract]
Stock-based compensation[Text Block]	Stock-Based Compensation Our shareholders approved the 2024 Omnibus Stock Plan (the “2024 Stock Plan”) at our annual meeting of shareholders on May 21, 2024. The 2024 Stock Plan replaced the expired 2014 Omnibus Stock Plan (the “2014 plan”) previously approved by the shareholders in 2014. The 2024 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 2024 Stock Plan. The 2024 Stock Plan (similar to the 2014 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 2024 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 2024 Stock Plan. Stock-based compensation expense under all share-based payment plans -- our Employee Stock Purchase Plan, stock option plans, and restricted stock units (“RSUs”) -- was included in the results of operations as follows: Three Months Ended Nine Months Ended September 28, September 30, September 28, September 30, Compensation expense, all share-based payment plans $ 1,741 $ 1,700 $ 6,868 $ 5,105 Stock-based compensation consisted of the following: Employee Stock Purchase Plan --Under the Employee Stock Purchase Plan, all full-time employees with six months 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 $1,580 being recognized for the nine months ended September 28, 2024 and $1,338 for the nine months ended September 30, 2023. 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 $74 for the nine months ended September 28, 2024 and $173 for the nine months ended September 30, 2023. Beginning in 2021, management and the Compensation Committee replaced the issuance of stock options with performance-based restricted stock units (“PRSUs”) for certain employees. Restricted Stock Units --During the nine months ended September 28, 2024, the Compensation Committee awarded 234,485 PRSUs to certain management employees and 8,560 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 September 28, 2024. Restricted Stock Units Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2024 933,843 $ 16.02 Granted 243,045 21.95 Forfeited (8,816) 16.55 Vested (398,760) 15.17 Unvested, September 28, 2024 769,312 $ 18.32 1.5 years $ 6,493 $ 17,540 Employee PRSUs 731,681 $ 18.29 1.5 years $ 6,123 $ 16,682 Nonemployee Director RSUs 37,631 $ 18.97 1.5 years $ 370 $ 858 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 $5,214 for the nine months ended September 28, 2024 and $3,594 for the nine months ended September 30, 2023. 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. Nine Months Ended September 28, September 30, Volatility rate 9.5 % 9.6 % Risk-free interest rate 4.6 % 4.1 % 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 nine months ended September 28, 2024. Stock Options Number Weighted- Weighted- Aggregate Outstanding, January 1, 2024 1,688,831 $ 9.04 Granted — — Exercised (273,375) 7.39 Forfeited (74,600) 6.60 Outstanding, September 28, 2024 1,340,856 $ 9.51 3.2 years $ 17,820 Exercisable, September 28, 2024 1,270,897 $ 9.37 3.1 years $ 17,068 As of September 28, 2024, there was approximately $55 of unrecognized compensation cost related to stock options outstanding. The cost is expected to be recognized over a weighted-average period of 0.7 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, the vesting of RSUs and PRSUs or purchases under the Employee Stock Purchase Plan.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 28, 2024
Income Tax Disclosure [Abstract]
Income taxes [Text Block]	Income Taxes 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. The estimated annual effective tax rate for the nine months ended September 28, 2024 was 26.0%. Our actual effective tax rate was 26.7% and 28.9% for the three months ended September 28, 2024 and September 30, 2023, respectively. Our actual effective tax rate was 24.6% and 27.1% for the nine months ended September 28, 2024 and September 30, 2023, respectively. 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 nine months compared to the impact they will have on the rate for the full year. In addition, we amended the 2021 federal income tax return during the third quarter of 2024 and the changes from the original filing had a favorable impact on the rate for the full year. As of September 28, 2024, we had unrecognized tax benefits of $1,069, of which $418 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $55. At December 31, 2023, we had unrecognized tax benefits of $1,022, of which $369 would affect our effective rate if recognized, and accrued interest expense related to unrecognized benefits of $47. 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 2019. As of September 28, 2024, 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)	9 Months Ended
	Sep. 28, 2024
Equity [Abstract]
Accumulated other comprehensive income (loss) [Text Block]	Accumulated Other Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income (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 nine months ended September 28, 2024 and September 30, 2023: Three Months Ended September 28, 2024 Foreign Available for Sale Securities Defined Accumulated Balance at June 29, 2024 $ (5,748) $ (73) $ 45 $ (5,776) Other comprehensive income (loss) before reclassifications Translation adjustment $ 346 $ — $ — $ 346 Unrealized gains — 483 — 483 Amounts reclassified from accumulated other comprehensive income (loss) — (49) — (49) Tax effect — (90) — (90) Net of tax amount 346 344 — 690 Balance at September 28, 2024 $ (5,402) $ 271 $ 45 $ (5,086) Three Months Ended September 30, 2023 Foreign Available-for-Sale Securities Defined Accumulated Balance at July 1, 2023 $ (4,915) $ (340) $ 122 $ (5,133) Other comprehensive income (loss) before reclassifications Translation adjustment $ (515) $ — $ — $ (515) Unrealized gains — 3 — 3 Tax effect — (1) — (1) Net of tax amount (515) 2 — (513) Balance at September 30, 2023 $ (5,430) $ (338) $ 122 $ (5,646) Nine Months Ended September 28, 2024 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2024 $ (4,922) $ 92 $ 45 $ (4,785) Other comprehensive income (loss) before reclassifications Translation adjustment $ (480) $ — $ — $ (480) Unrealized gains — 276 — 276 Amounts reclassified from accumulated other comprehensive income (loss) — (49) — (49) Tax effect — (48) — (48) Net of tax amount (480) 179 — (301) Balance at September 28, 2024 $ (5,402) $ 271 $ 45 $ (5,086) Nine Months Ended September 30, 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 $ 81 $ — $ — $ 81 Unrealized losses — (156) — (156) Amounts reclassified from accumulated other comprehensive income (loss) — (19) — (19) Tax effect — 36 — 36 Net of tax amount 81 (139) — (58) Balance at September 30, 2023 $ (5,430) $ (338) $ 122 $ (5,646) There were no changes in defined benefit pension plans for either the three and nine months ended September 28, 2024 or September 30, 2023. Changes in defined benefit pension plans are 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	9 Months Ended
	Sep. 28, 2024
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 Nine Months Ended September 28, September 30, September 28, September 30, Income available to common shareholders: Net income $ 26,024 $ 20,697 $ 53,469 $ 58,736 Weighted-average shares (in thousands): Basic: Outstanding 41,333 42,809 41,320 42,452 Partially-paid share subscriptions 296 314 889 942 Basic weighted-average shares 41,629 43,123 42,209 43,394 Diluted: Basic from above 41,629 43,123 42,209 43,394 Incremental shares from assumed: Exercise of stock subscription purchase rights 88 38 87 38 Exercise of stock options and awards 1,585 2,025 1,763 2,068 Diluted weighted-average shares 43,302 45,186 44,059 45,501 Net income per share: Basic $ .63 $ .48 $ 1.27 $ 1.35 Diluted $ .60 $ .46 $ 1.21 $ 1.29 Common and Redeemable Shares Outstanding -- A summary of the activity of the common and redeemable shares outstanding for the nine months ended September 28, 2024 was as follows: Common Redeemable Total Shares outstanding at January 1, 2024 32,848,308 8,499,086 41,347,394 Shares purchased (1,559,384) (637,537) (2,196,921) Shares sold 473,341 519,742 993,083 Stock subscription offering -- cash purchases 40,904 — 40,904 Options and awards exercised 896,702 — 896,702 Shares outstanding at September 28, 2024 32,699,871 8,381,291 41,081,162 On September 28, 2024, we had 41,081,162 common and redeemable shares outstanding, employee options exercisable to purchase 1,270,897 common shares, partially-paid subscriptions for 1,185,550 common shares and purchase rights outstanding for 429,052 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	9 Months Ended
	Sep. 28, 2024
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, technical 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 2023 Annual Report. Segment information reconciled to the condensed consolidated financial statements was as follows: Utility Residential All Reconciling Consolidated Three Months Ended September 28, 2024 Revenues $ 258,222 $ 218,925 $ 2,293 $ — $ 479,440 Income (loss) from operations 23,054 28,312 (4,714) (5,692) (a) 40,960 Interest expense (5,319) (5,319) Interest income 970 970 Other income (expense), net (1,111) (1,111) Income before income taxes $ 35,500 Segment assets, total $ 390,632 $ 376,607 $ 199 $ 631,842 (b) $ 1,399,280 Three Months Ended September 30, 2023 Revenues $ 247,478 $ 201,753 $ 1,403 $ — $ 450,634 Income (loss) from operations 17,656 24,398 (4,188) (1,629) (a) 36,237 Interest expense (4,751) (4,751) Interest income 502 502 Other income (expense), net (2,890) (2,890) Income before income taxes $ 29,098 Segment assets, total $ 372,114 $ 368,062 $ — $ 526,377 (b) $ 1,266,553 Nine Months Ended September 28, 2024 Revenues $ 753,418 $ 608,291 $ 4,194 $ — $ 1,365,903 Income (loss) from operations 57,533 62,465 (19,037) (13,289) (a) 87,672 Interest expense (14,608) (14,608) Interest income 2,494 2,494 Other income (expense), net (4,644) (4,644) Income before income taxes $ 70,914 Segment assets, total $ 390,632 $ 376,607 $ 199 $ 631,842 (b) $ 1,399,280 Nine Months Ended September 30, 2023 Revenues $ 700,378 $ 563,942 $ 2,854 $ — $ 1,267,174 Income (loss) from operations 51,197 61,312 (11,439) (3,875) (a) 97,195 Interest expense (13,588) (13,588) Interest income 1,329 1,329 Other income (expense), net (4,365) (4,365) Income before income taxes $ 80,571 Segment assets, total $ 372,114 $ 368,062 $ — $ 526,377 (b) $ 1,266,553 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)	9 Months Ended
	Sep. 28, 2024
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. 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 nine months ended September 28, 2024 and September 30, 2023 by major sources: Three Months Ended September 28, 2024 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 157,355 $ 118,779 $ 117 $ 276,251 Grounds maintenance — 52,273 — 52,273 Storm damage services 18,436 8,953 — 27,389 Consulting and other 82,431 38,920 2,176 123,527 Total revenues $ 258,222 $ 218,925 $ 2,293 $ 479,440 Geography: United States $ 243,063 $ 205,823 $ 2,293 $ 451,179 Canada 15,159 13,102 — 28,261 Total revenues $ 258,222 $ 218,925 $ 2,293 $ 479,440 Three Months Ended September 30, 2023 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 147,125 $ 110,487 $ (202) $ 257,410 Grounds maintenance — 50,603 — 50,603 Storm damage services 5,192 4,240 — 9,432 Consulting and other 95,161 36,423 1,605 133,189 Total revenues $ 247,478 $ 201,753 $ 1,403 $ 450,634 Geography: United States $ 229,046 $ 189,044 $ 1,403 $ 419,493 Canada 18,432 12,709 — 31,141 Total revenues $ 247,478 $ 201,753 $ 1,403 $ 450,634 Nine Months Ended September 28, 2024 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 467,811 $ 321,197 $ (109) $ 788,899 Grounds maintenance — 150,707 — 150,707 Storm damage services 27,646 14,645 — 42,291 Consulting and other 257,961 121,742 4,303 384,006 Total revenues $ 753,418 $ 608,291 $ 4,194 $ 1,365,903 Geography: United States $ 711,110 $ 572,099 $ 4,194 $ 1,287,403 Canada 42,308 36,192 — 78,500 Total revenues $ 753,418 $ 608,291 $ 4,194 $ 1,365,903 Nine Months Ended September 30, 2023 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 425,701 $ 309,558 $ (344) $ 734,915 Grounds maintenance — 138,451 — 138,451 Storm damage services 11,340 12,446 — 23,786 Consulting and other 263,337 103,487 3,198 370,022 Total revenues $ 700,378 $ 563,942 $ 2,854 $ 1,267,174 Geography: United States $ 658,021 $ 529,540 $ 2,854 $ 1,190,415 Canada 42,357 34,402 — 76,759 Total revenues $ 700,378 $ 563,942 $ 2,854 $ 1,267,174 Contract Balances Our contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue. The Company recognized $1,480 and $3,370 of revenue for the three and nine months ended September 28, 2024, that was included in the contract liability balance at December 31, 2023 and $351 and $2,048 of revenue for the three and nine months ended September 30, 2023, that was included in the contract liability balance at December 31, 2022. Net contract liabilities consisted of the following: September 28, December 31, Contract liabilities - current $ 4,758 $ 3,430 Contract liabilities - noncurrent 3,119 3,700 Net contract liabilities $ 7,877 $ 7,130

Fair Value Measurements and Fin

Fair Value Measurements and Financial Instruments	9 Months Ended
	Sep. 28, 2024
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 September 28, 2024 were as follows: Fair Value Measurements at September 28, 2024 Using: Assets and Liabilities Recorded at Total Carrying Value at September 28, 2024 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 2,500 $ 2,500 $ — $ — Certificates of deposits, noncurrent 2,750 2,750 — — Available-for-sale debt securities: United States Government and agency securities 44,621 44,621 — — Total available-for-sale debt securities 44,621 44,621 — — Marketable equity securities: Mutual funds 12,711 12,711 — — Exchange traded funds 1,716 1,716 — — Total marketable equity securities 14,427 14,427 — — Liabilities: Deferred compensation $ 1,486 $ — $ — $ 1,486 Our assets and liabilities measured at fair value on a recurring basis at December 31, 2023 were as follows: Fair Value Measurements at December 31, 2023 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2023 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 2,859 $ 2,859 $ — $ — Certificates of deposits, noncurrent 3,500 3,500 — — Available-for-sale debt securities: United States Government and agency securities 36,802 36,802 — — Corporate notes and bonds 260 260 — — Total available-for-sale debt securities 37,062 37,062 — — Marketable equity securities: Mutual funds 6,842 6,842 — — Corporate stocks 3,780 3,780 — — Exchange traded funds 1,480 1,480 — — Total marketable equity securities 12,102 12,102 — — Liabilities: Deferred compensation $ 1,572 $ — $ — $ 1,572 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, determined by independent valuation. 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 September 28, 2024 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: September 28, 2024 December 31, 2023 Carrying Fair Carrying Fair Assets: Available-for-sale debt securities $ 44,621 $ 44,621 $ 37,062 $ 37,062 Marketable equity securities 14,427 14,427 12,102 12,102 Liabilities: Revolving credit facility, noncurrent $ 205,492 $ 205,492 $ 141,616 $ 141,616 Senior unsecured notes, noncurrent 120,000 116,368 135,000 130,959 Term loans, noncurrent 8,666 8,802 7,012 7,252 Total $ 334,158 $ 330,662 $ 283,628 $ 279,827 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	9 Months Ended
	Sep. 28, 2024
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 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 an 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. During the pendency of the criminal cases, the civil cases were stayed. Once the individual defendants' criminal matters resolved, the State Court permitted limited additional discovery and amended motions for summary judgment. On March 6, 2024, the State Court granted the plaintiff’s motion to drop less than all parties from the lawsuit. As a result, Davey Tree is the only remaining defendant in the State Court case. The State Court had also set a civil jury trial for the week of July 29 to August 2, 2024. The Company filed a Third Motion for Summary Judgment after the dismissal of the other defendants, and the Court granted the Company’s Third Motion for Summary Judgment in part and denied it in part on June 25, 2024. Due to the significant change to the claims in the case, the Court further vacated the previously set trial date of July 29, 2024. A new trial date has been set for June 2, 2025. The stay in the Federal Court case was lifted on April 4, 2023. The Company moved to dismiss the alleged civil RICO claims, further filed a motion to stay the case until the motion to dismiss was decided, and moved for partial summary judgment on certain state law claims. The Federal Court granted the Company’s motion to stay discovery pending resolution of the motion to dismiss. On March 27, 2024, the Federal Court ordered the plaintiff to refile a deficient RICO statement, dismissed the Company’s motion to dismiss without prejudice and leave to refile once the plaintiff’s RICO statement has been refiled, and set a briefing schedule. The Company then refiled its Motion to Dismiss in early summer 2024 and that Motion to Dismiss remains pending. 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. The civil case in the State Court of Chatham County, Georgia has set a trial date of June 2, 2025. No trial date has been set in the Federal Court civil case . 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 a wildfire event 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 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 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 were stayed in their home jurisdictions, subject to further court order. 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 Plaintiffs’ 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 Plaintiffs’ 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. 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. The mediation commenced on October 17, 2022. At a case management conference on September 26, 2023, the parties reported to the Court that they had reached a settlement in principle and needed additional time to work on a long form settlement agreement. The parties jointly requested that the Court continue trial dates and other proceedings while the parties attempt to reach final terms on a global resolution. The Court originally set a trial date for October 2, 2023 involving the claim of the Plaintiffs’ Trust as to the Atlas burn location. 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, which has been vacated. On November 10, 2022, the Court authorized the plaintiffs to contact Napa County Superior Court for the purpose of setting a trial date in the Walker case for claims related to the Patrick burn location. On December 15, 2022, the Court in the Walker case set a trial date of March 4, 2024. Pursuant to the parties’ stipulation, that trial date has been continued to August 19, 2024. On April 30, 2024 the parties filed a joint stipulation to continue the trial date for 90 days. The trial was later set for December 4, 2024. On October 9, 2024, the parties filed a joint stipulation mutually requesting that the trial and all related dates be continued approximately 45 days after the current December 4, 2024 trial date, or thereafter as a convenient to the court. 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. However, we believe that a range of losses is probable and we have accrued our best estimate within this range which is also equal to our total coverage limits under our self-insurance and third party insurance providers for the 2017-2018 policy year of $220,000. We believe that any losses would be recovered through our self-insurance and third party insurance providers and have accrued a corresponding insurance recoverable within our Condensed Consolidated Balance Sheet as of December 31, 2023.

The Davey 401KSOP and Employee

The Davey 401KSOP and Employee Stock Ownership Plan (Notes)	9 Months Ended
	Sep. 28, 2024
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 21 years of age 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 $5,652 and $5,272 as of September 28, 2024 and December 31, 2023, respectively. The fair value of the shares held in the Davey 401KSOP and ESOP totaled $185,441 and $183,408 as of September 28, 2024 and December 31, 2023, 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 $191,093 and $188,680 as of September 28, 2024 and December 31, 2023, 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.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income	$ 26,024	$ 20,697	$ 53,469	$ 58,736

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 28, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Financial Statement _2

Basis of Financial Statement Preparation (Policies)	9 Months Ended
	Sep. 28, 2024
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, 2023 (the “2023 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 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 an accrual, consistent with applicable accounting guidance.

Income Taxes (Policies)

Income Taxes (Policies)	9 Months Ended
	Sep. 28, 2024
Income Tax Disclosure [Abstract]
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.

Accounts Receivable, Net and _2

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Tables)	9 Months Ended
	Sep. 28, 2024
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 September 28, December 31, Accounts receivable $ 264,226 $ 263,426 Unbilled receivables (1) 123,605 99,485 387,831 362,911 Less allowances for credit losses 3,723 2,441 Accounts receivable, net $ 384,108 $ 360,470 (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 September 28, December 31, Prepaid expenses $ 48,078 $ 44,534 Mitigation bank credit inventory 27,729 28,385 Assets invested for self-insurance 25,324 20,959 Payroll taxes refundable 12,704 22,591 Other 153 302 Total $ 113,988 $ 116,771
Property, plant and equipment [Table Text Block]	Property and equipment, net September 28, December 31, Land and land improvements $ 28,814 $ 28,177 Buildings and leasehold improvements 124,894 99,964 Equipment 744,118 684,562 897,826 812,703 Less accumulated depreciation 510,878 500,025 Total $ 386,948 $ 312,678
Schedule of other assets, noncurrent [Table Text Block]	Other assets, noncurrent September 28, December 31, Investment--cost-method affiliate $ 1,654 $ 1,405 Deferred income taxes 6,514 6,001 Cloud computing arrangements 52 107 Other 9,752 4,362 Total $ 17,972 $ 11,875
Accrued expenses [Table Text Block]	Accrued expenses September 28, December 31, Employee compensation $ 41,942 $ 40,656 Accrued compensated absences 16,066 14,483 Self-insured medical claims 3,135 2,309 Income tax payable 10,357 1,135 Customer advances, deposits 2,331 1,275 Taxes, other than income 10,972 6,017 Other 11,859 16,069 Total $ 96,662 $ 81,944
Other current liabilities [Table Text Block]	Other current liabilities September 28, December 31, Notes payable $ — $ 543 Current portion of: Lease liability-operating leases 37,417 39,043 Self-insurance accruals 48,590 50,379 Total $ 86,007 $ 89,965
Other noncurrent liabilities [Table Text Block]	Other noncurrent liabilities September 28, December 31, Non-qualified retirement plans $ 5,783 $ 5,630 Other 5,929 6,096 Total $ 11,712 $ 11,726

Business Combinations Business

Business Combinations Business Combinations (Tables)	9 Months Ended
	Sep. 28, 2024
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: Nine Months Ended September 28, 2024 Year Ended December 31, 2023 Detail of acquisitions: Assets acquired: Cash $ 160 $ 249 Receivables 1,379 211 Operating supplies 735 1,538 Prepaid expense — 141 Equipment 9,841 7,220 Deposits and other 1,323 2,658 Intangible assets 3,568 7,302 Goodwill 10,782 14,758 Liabilities assumed (2,789) (5,285) Debt issued for purchases of businesses (6,134) (7,046) Cash paid $ 18,865 $ 21,746

Investments, Debt and Equity _2

Investments, Debt and Equity Securities (Tables)	9 Months Ended
	Sep. 28, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of available-for-sale securities reconciliation	The following table summarizes available-for-sale debt securities held at September 28, 2024 and December 31, 2023 by asset type: Available-For-Sale Debt Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 28, 2024 Fixed maturity: United States Government and agency securities $ 43,930 $ 710 $ (19) $ 44,621 Total available-for-sale debt securities $ 43,930 $ 710 $ (19) $ 44,621 December 31, 2023 Fixed maturity: United States Government and agency securities $ 36,409 $ 411 $ (18) $ 36,802 Corporate notes and bonds 260 — — 260 Total available-for-sale debt securities $ 36,669 $ 411 $ (18) $ 37,062
Investments classified by contractual maturity date	The net carrying values of available-for-sale debt securities at September 28, 2024 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 $ 22,556 $ 22,825 One year through five years 21,374 21,796 Six years through ten years — — After ten years — — Total $ 43,930 $ 44,621

Identified Intangible Assets _2

Identified Intangible Assets and Goodwill, Net (Tables)	9 Months Ended
	Sep. 28, 2024
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: September 28, 2024 December 31, 2023 Carrying Accumulated Carrying Accumulated Amortized intangible assets: Customer lists/relationships $ 43,743 $ 31,602 $ 41,679 $ 29,252 Employment-related 13,885 10,823 13,007 9,957 Tradenames 13,473 8,895 12,860 8,123 Amortized intangible assets 71,101 $ 51,320 67,546 $ 47,332 Less accumulated amortization 51,320 47,332 Identified intangible assets, net $ 19,781 $ 20,214 Goodwill $ 95,531 $ 84,800
Schedule of goodwill [Table Text Block]	The changes in the carrying amounts of goodwill, by segment, for the nine months ended September 28, 2024 and the year ended December 31, 2023 were as follows: Balance at January 1, 2024 Acquisitions Translation Balance at September 28, 2024 Utility $ 4,941 $ — $ — $ 4,941 Residential and Commercial 79,859 10,782 (51) 90,590 Total $ 84,800 $ 10,782 $ (51) $ 95,531 Balance at January 1, 2023 Acquisitions Translation Balance at December 31, 2023 Utility $ 4,941 $ — $ — $ 4,941 Residential and Commercial 65,166 14,758 (65) 79,859 Total $ 70,107 $ 14,758 $ (65) $ 84,800
Schedule of finite-lived intangible assets, future amortization expense [Table Text Block]	The estimated future aggregate amortization expense of intangible assets, as of September 28, 2024, was as follo ws: Estimated Future Remaining three months of 2024 $ 1,445 2025 4,910 2026 4,070 2027 3,485 2028 2,688 2029 2,164 Thereafter 1,019 $ 19,781

Long-Term Debt and Commitment_2

Long-Term Debt and Commitments Related to Letters of Credit (Tables)	9 Months Ended
	Sep. 28, 2024
Debt Disclosure [Abstract]
Schedule of long-term debt [Table Text Block]	Our long-term debt consisted of the following: September 28, December 31, Revolving credit facility: Swing-line borrowings $ 5,492 $ 6,616 SOFR borrowings 200,000 135,000 205,492 141,616 Senior unsecured notes: 3.99% Senior unsecured notes 40,000 50,000 4.00% Senior unsecured notes 20,000 25,000 6.19% Senior unsecured notes 75,000 75,000 135,000 150,000 Term loans 45,959 32,442 386,451 324,058 Less debt issuance costs 1,326 452 Less current portion 52,293 40,429 $ 332,832 $ 283,177

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 28, 2024
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 September 28, December 31, Assets Operating lease assets Right-of-use assets - operating leases $ 98,346 $ 110,248 Finance lease assets Property and equipment, net 18,689 18,613 Total lease assets $ 117,035 $ 128,861 Liabilities Current operating lease liabilities Other current liabilities $ 37,417 $ 39,043 Non-current operating lease liabilities Lease liabilities - operating leases 61,343 71,134 Total operating lease liabilities 98,760 110,177 Current portion of finance lease liabilities Current portion of long-term debt and finance lease liabilities 5,401 4,794 Non-current finance lease liabilities Lease liabilities - finance leases 13,269 13,544 Total finance lease liabilities 18,670 18,338 Total lease liabilities $ 117,430 $ 128,515
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 Nine Months Ended Condensed Consolidated Statements September 28, September 30, September 28, September 30, Operating lease cost Operating expense $ 7,998 $ 8,028 $ 24,989 $ 23,642 Operating lease cost Selling expense 2,686 3,258 7,961 9,665 Operating lease cost General and administrative expense 262 260 800 925 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 1,584 1,123 4,520 2,965 Interest expense on lease liabilities Interest expense 214 123 626 324 Other lease cost (1) Operating expense 2,404 2,619 6,375 5,443 Other lease cost (1) Selling expense 548 485 1,323 1,467 Other lease cost (1) General and administrative expense 6 4 36 78 Total lease cost $ 15,702 $ 15,900 $ 46,630 $ 44,509 (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 Nine Months Ended September 28, September 30, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ (35,391) $ (33,546) Operating cash flows from finance leases (626) (325) Financing cash flows from finance leases (5,048) (2,943) Right-of-use assets obtained in exchange for lease obligations: Operating leases 22,699 35,666 Finance leases 5,381 5,231
Finance and operating lease, liability, maturity [Table Text Block]	Maturity Analysis of Lease Liabilities As of September 28, 2024 Operating Finance Remaining three months of 2024 $ 11,068 $ 1,539 2025 38,532 6,041 2026 26,561 5,266 2027 15,363 3,228 2028 7,637 2,210 2029 3,268 1,260 Thereafter 4,039 886 Total lease payments 106,468 20,429 Less interest 7,708 1,759 Total $ 98,760 $ 18,670

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 28, 2024
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, and restricted stock units (“RSUs”) -- was included in the results of operations as follows: Three Months Ended Nine Months Ended September 28, September 30, September 28, September 30, Compensation expense, all share-based payment plans $ 1,741 $ 1,700 $ 6,868 $ 5,105
Schedule of share-based compensation, restricted stock units award activity [Table Text Block]	The following table summarizes PRSUs and RSUs as of September 28, 2024. Restricted Stock Units Number Weighted- Weighted- Unrecognized Aggregate Unvested, January 1, 2024 933,843 $ 16.02 Granted 243,045 21.95 Forfeited (8,816) 16.55 Vested (398,760) 15.17 Unvested, September 28, 2024 769,312 $ 18.32 1.5 years $ 6,493 $ 17,540 Employee PRSUs 731,681 $ 18.29 1.5 years $ 6,123 $ 16,682 Nonemployee Director RSUs 37,631 $ 18.97 1.5 years $ 370 $ 858
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. Nine Months Ended September 28, September 30, Volatility rate 9.5 % 9.6 % Risk-free interest rate 4.6 % 4.1 % 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 nine months ended September 28, 2024. Stock Options Number Weighted- Weighted- Aggregate Outstanding, January 1, 2024 1,688,831 $ 9.04 Granted — — Exercised (273,375) 7.39 Forfeited (74,600) 6.60 Outstanding, September 28, 2024 1,340,856 $ 9.51 3.2 years $ 17,820 Exercisable, September 28, 2024 1,270,897 $ 9.37 3.1 years $ 17,068

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 28, 2024
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 nine months ended September 28, 2024 and September 30, 2023: Three Months Ended September 28, 2024 Foreign Available for Sale Securities Defined Accumulated Balance at June 29, 2024 $ (5,748) $ (73) $ 45 $ (5,776) Other comprehensive income (loss) before reclassifications Translation adjustment $ 346 $ — $ — $ 346 Unrealized gains — 483 — 483 Amounts reclassified from accumulated other comprehensive income (loss) — (49) — (49) Tax effect — (90) — (90) Net of tax amount 346 344 — 690 Balance at September 28, 2024 $ (5,402) $ 271 $ 45 $ (5,086) Three Months Ended September 30, 2023 Foreign Available-for-Sale Securities Defined Accumulated Balance at July 1, 2023 $ (4,915) $ (340) $ 122 $ (5,133) Other comprehensive income (loss) before reclassifications Translation adjustment $ (515) $ — $ — $ (515) Unrealized gains — 3 — 3 Tax effect — (1) — (1) Net of tax amount (515) 2 — (513) Balance at September 30, 2023 $ (5,430) $ (338) $ 122 $ (5,646) Nine Months Ended September 28, 2024 Foreign Available-for-Sale Securities Defined Accumulated Balance at January 1, 2024 $ (4,922) $ 92 $ 45 $ (4,785) Other comprehensive income (loss) before reclassifications Translation adjustment $ (480) $ — $ — $ (480) Unrealized gains — 276 — 276 Amounts reclassified from accumulated other comprehensive income (loss) — (49) — (49) Tax effect — (48) — (48) Net of tax amount (480) 179 — (301) Balance at September 28, 2024 $ (5,402) $ 271 $ 45 $ (5,086) Nine Months Ended September 30, 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 $ 81 $ — $ — $ 81 Unrealized losses — (156) — (156) Amounts reclassified from accumulated other comprehensive income (loss) — (19) — (19) Tax effect — 36 — 36 Net of tax amount 81 (139) — (58) Balance at September 30, 2023 $ (5,430) $ (338) $ 122 $ (5,646)

Per Share Amounts and Common _2

Per Share Amounts and Common Shares Outstanding (Tables)	9 Months Ended
	Sep. 28, 2024
Equity [Abstract]
Schedule of earnings per share, basic and diluted [Table Text Block]	The per share amounts were computed as follows: Three Months Ended Nine Months Ended September 28, September 30, September 28, September 30, Income available to common shareholders: Net income $ 26,024 $ 20,697 $ 53,469 $ 58,736 Weighted-average shares (in thousands): Basic: Outstanding 41,333 42,809 41,320 42,452 Partially-paid share subscriptions 296 314 889 942 Basic weighted-average shares 41,629 43,123 42,209 43,394 Diluted: Basic from above 41,629 43,123 42,209 43,394 Incremental shares from assumed: Exercise of stock subscription purchase rights 88 38 87 38 Exercise of stock options and awards 1,585 2,025 1,763 2,068 Diluted weighted-average shares 43,302 45,186 44,059 45,501 Net income per share: Basic $ .63 $ .48 $ 1.27 $ 1.35 Diluted $ .60 $ .46 $ 1.21 $ 1.29
Schedule of common and redeemable shares outstanding [Table Text Block]	A summary of the activity of the common and redeemable shares outstanding for the nine months ended September 28, 2024 was as follows: Common Redeemable Total Shares outstanding at January 1, 2024 32,848,308 8,499,086 41,347,394 Shares purchased (1,559,384) (637,537) (2,196,921) Shares sold 473,341 519,742 993,083 Stock subscription offering -- cash purchases 40,904 — 40,904 Options and awards exercised 896,702 — 896,702 Shares outstanding at September 28, 2024 32,699,871 8,381,291 41,081,162

Operations by Business Segment

Operations by Business Segment (Tables)	9 Months Ended
	Sep. 28, 2024
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 September 28, 2024 Revenues $ 258,222 $ 218,925 $ 2,293 $ — $ 479,440 Income (loss) from operations 23,054 28,312 (4,714) (5,692) (a) 40,960 Interest expense (5,319) (5,319) Interest income 970 970 Other income (expense), net (1,111) (1,111) Income before income taxes $ 35,500 Segment assets, total $ 390,632 $ 376,607 $ 199 $ 631,842 (b) $ 1,399,280 Three Months Ended September 30, 2023 Revenues $ 247,478 $ 201,753 $ 1,403 $ — $ 450,634 Income (loss) from operations 17,656 24,398 (4,188) (1,629) (a) 36,237 Interest expense (4,751) (4,751) Interest income 502 502 Other income (expense), net (2,890) (2,890) Income before income taxes $ 29,098 Segment assets, total $ 372,114 $ 368,062 $ — $ 526,377 (b) $ 1,266,553 Nine Months Ended September 28, 2024 Revenues $ 753,418 $ 608,291 $ 4,194 $ — $ 1,365,903 Income (loss) from operations 57,533 62,465 (19,037) (13,289) (a) 87,672 Interest expense (14,608) (14,608) Interest income 2,494 2,494 Other income (expense), net (4,644) (4,644) Income before income taxes $ 70,914 Segment assets, total $ 390,632 $ 376,607 $ 199 $ 631,842 (b) $ 1,399,280 Nine Months Ended September 30, 2023 Revenues $ 700,378 $ 563,942 $ 2,854 $ — $ 1,267,174 Income (loss) from operations 51,197 61,312 (11,439) (3,875) (a) 97,195 Interest expense (13,588) (13,588) Interest income 1,329 1,329 Other income (expense), net (4,365) (4,365) Income before income taxes $ 80,571 Segment assets, total $ 372,114 $ 368,062 $ — $ 526,377 (b) $ 1,266,553 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)	9 Months Ended
	Sep. 28, 2024
Revenue Recognition [Abstract]
Disaggregation of revenue [Table Text Block]	The following tables disaggregate our revenue for the three and nine months ended September 28, 2024 and September 30, 2023 by major sources: Three Months Ended September 28, 2024 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 157,355 $ 118,779 $ 117 $ 276,251 Grounds maintenance — 52,273 — 52,273 Storm damage services 18,436 8,953 — 27,389 Consulting and other 82,431 38,920 2,176 123,527 Total revenues $ 258,222 $ 218,925 $ 2,293 $ 479,440 Geography: United States $ 243,063 $ 205,823 $ 2,293 $ 451,179 Canada 15,159 13,102 — 28,261 Total revenues $ 258,222 $ 218,925 $ 2,293 $ 479,440 Three Months Ended September 30, 2023 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 147,125 $ 110,487 $ (202) $ 257,410 Grounds maintenance — 50,603 — 50,603 Storm damage services 5,192 4,240 — 9,432 Consulting and other 95,161 36,423 1,605 133,189 Total revenues $ 247,478 $ 201,753 $ 1,403 $ 450,634 Geography: United States $ 229,046 $ 189,044 $ 1,403 $ 419,493 Canada 18,432 12,709 — 31,141 Total revenues $ 247,478 $ 201,753 $ 1,403 $ 450,634 Nine Months Ended September 28, 2024 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 467,811 $ 321,197 $ (109) $ 788,899 Grounds maintenance — 150,707 — 150,707 Storm damage services 27,646 14,645 — 42,291 Consulting and other 257,961 121,742 4,303 384,006 Total revenues $ 753,418 $ 608,291 $ 4,194 $ 1,365,903 Geography: United States $ 711,110 $ 572,099 $ 4,194 $ 1,287,403 Canada 42,308 36,192 — 78,500 Total revenues $ 753,418 $ 608,291 $ 4,194 $ 1,365,903 Nine Months Ended September 30, 2023 Utility Residential All Other Consolidated Type of service: Tree and plant care $ 425,701 $ 309,558 $ (344) $ 734,915 Grounds maintenance — 138,451 — 138,451 Storm damage services 11,340 12,446 — 23,786 Consulting and other 263,337 103,487 3,198 370,022 Total revenues $ 700,378 $ 563,942 $ 2,854 $ 1,267,174 Geography: United States $ 658,021 $ 529,540 $ 2,854 $ 1,190,415 Canada 42,357 34,402 — 76,759 Total revenues $ 700,378 $ 563,942 $ 2,854 $ 1,267,174
Contract with customer, asset and liability [Table Text Block]	Net contract liabilities consisted of the following: September 28, December 31, Contract liabilities - current $ 4,758 $ 3,430 Contract liabilities - noncurrent 3,119 3,700 Net contract liabilities $ 7,877 $ 7,130

Fair Value Measurements and F_2

Fair Value Measurements and Financial Instruments (Tables)	9 Months Ended
	Sep. 28, 2024
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 September 28, 2024 were as follows: Fair Value Measurements at September 28, 2024 Using: Assets and Liabilities Recorded at Total Carrying Value at September 28, 2024 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 2,500 $ 2,500 $ — $ — Certificates of deposits, noncurrent 2,750 2,750 — — Available-for-sale debt securities: United States Government and agency securities 44,621 44,621 — — Total available-for-sale debt securities 44,621 44,621 — — Marketable equity securities: Mutual funds 12,711 12,711 — — Exchange traded funds 1,716 1,716 — — Total marketable equity securities 14,427 14,427 — — Liabilities: Deferred compensation $ 1,486 $ — $ — $ 1,486 Our assets and liabilities measured at fair value on a recurring basis at December 31, 2023 were as follows: Fair Value Measurements at December 31, 2023 Using: Assets and Liabilities Recorded at Total Carrying Value at December 31, 2023 Quoted Significant Significant Assets: Assets invested for self-insurance Certificates of deposits, current $ 2,859 $ 2,859 $ — $ — Certificates of deposits, noncurrent 3,500 3,500 — — Available-for-sale debt securities: United States Government and agency securities 36,802 36,802 — — Corporate notes and bonds 260 260 — — Total available-for-sale debt securities 37,062 37,062 — — Marketable equity securities: Mutual funds 6,842 6,842 — — Corporate stocks 3,780 3,780 — — Exchange traded funds 1,480 1,480 — — Total marketable equity securities 12,102 12,102 — — Liabilities: Deferred compensation $ 1,572 $ — $ — $ 1,572
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: September 28, 2024 December 31, 2023 Carrying Fair Carrying Fair Assets: Available-for-sale debt securities $ 44,621 $ 44,621 $ 37,062 $ 37,062 Marketable equity securities 14,427 14,427 12,102 12,102 Liabilities: Revolving credit facility, noncurrent $ 205,492 $ 205,492 $ 141,616 $ 141,616 Senior unsecured notes, noncurrent 120,000 116,368 135,000 130,959 Term loans, noncurrent 8,666 8,802 7,012 7,252 Total $ 334,158 $ 330,662 $ 283,628 $ 279,827

Accounts Receivable, Net and _3

Accounts Receivable, Net and Supplemental Balance-Sheet Information (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 31, 2023
Accounts receivable, net
Accounts receivable	$ 264,226	$ 263,426
Unbilled receivables	123,605	99,485
Accounts receivable, gross	387,831	362,911
Less allowances for credit losses	3,723	2,441
Accounts receivable, net	384,108	360,470
Other current assets
Prepaid expenses	48,078	44,534
Mitigation bank credit inventory	27,729	28,385
Assets invested for self-insurance	25,324	20,959
Payroll taxes refundable	12,704	22,591
Other	153	302
Total	113,988	116,771
Property, Plant and Equipment, Net [Abstract]
Land and land improvements	28,814	28,177
Buildings and leasehold improvements	124,894	99,964
Equipment	744,118	684,562
Property, plant and equipment, gross	897,826	812,703
Less accumulated depreciation	510,878	500,025
Property and equipment, net	386,948	312,678
Other Assets, Noncurrent [Abstract]
Investment--cost-method affiliate	1,654	1,405
Deferred income taxes	6,514	6,001
Cloud computing arrangements	52	107
Other	9,752	4,362
Total	17,972	11,875
Accrued expenses
Employee compensation	41,942	40,656
Accrued compensated absences	16,066	14,483
Self-insured medical claims	3,135	2,309
Income tax payable	10,357	1,135
Customer advances, deposits	2,331	1,275
Taxes, other than income	10,972	6,017
Other	11,859	16,069
Total	96,662	81,944
Other current liabilities
Notes payable	0	543
Current operating lease liabilities	37,417	39,043
Current portion of long-term debt	52,293	40,429
Self-insurance accruals	48,590	50,379
Total	86,007	89,965
Other noncurrent liabilities
Non-qualified retirement plans	5,783	5,630
Other	5,929	6,096
Other noncurrent liabilities	$ 11,712	$ 11,726

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 28, 2024	Dec. 31, 2023
Payments to Acquire Businesses, Gross	$ 18,865	$ 21,746
Liabilities assumed	(6,134)	(7,046)
Cash	160	249
Receivables	1,379	211
Prepaid expense	0	141
Equipment	9,841	7,220
Deposits and other	1,323	2,658
Intangible assets	3,568	7,302
Goodwill	10,782	14,758
Liabilities assumed	2,789	5,285
business combination recognized identifiable assets acquired and liabilities assumed operating supplies	$ 735	$ 1,538
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	Sep. 28, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	$ 43,930	$ 36,669
Available-for-sale debt securities, gross unrealized gains	710	411
Debt securities, available-for-sale, gross unrealized losses	(19)	(18)
Available-for-sale debt securities:	44,621	37,062
Marketable equity securities:	14,427	12,102
Less than one year	22,556
Less than one year	22,825
One year through five years	21,374
One year through five years	21,796
Six years through ten years	0
Six years through ten years	0
After ten years	0
After ten years	0
Total	43,930
Total	44,621
United States Government and agency securities
Debt Securities, Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	43,930	36,409
Available-for-sale debt securities, gross unrealized gains	710	411
Debt securities, available-for-sale, gross unrealized losses	(19)	(18)
Available-for-sale debt securities:	$ 44,621	36,802
Corporate notes and bonds
Debt Securities, Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost		260
Available-for-sale debt securities, gross unrealized gains		0
Debt securities, available-for-sale, gross unrealized losses		0
Available-for-sale debt securities:		$ 260

Identified Intangible Assets _3

Identified Intangible Assets and Goodwill, Net (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	$ 71,101	$ 67,546
Accumulated amortization	51,320	47,332
Identified intangible assets, net	19,781	20,214
Goodwill	95,531	84,800	$ 70,107
Customer lists/relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	43,743	41,679
Accumulated amortization	31,602	29,252
Employment-related [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	13,885	13,007
Accumulated amortization	10,823	9,957
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Identified intangible assets, gross	13,473	12,860
Accumulated amortization	$ 8,895	$ 8,123

Identified Intangible Assets _4

Identified Intangible Assets and Goodwill, Net Schedule of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 28, 2024	Dec. 31, 2023
Goodwill [Line Items]
Goodwill	$ 84,800	$ 70,107
Goodwill, acquisitions	10,782	14,758
Goodwill, translation and other adjustments	(51)	(65)
Goodwill	95,531	84,800
Remaining three months of 2024	1,445
2025	4,910
2026	4,070
2027	3,485
2028	2,688
2029	2,164
Thereafter	1,019
Intangible assets, net	19,781	20,214
Utility
Goodwill [Line Items]
Goodwill	4,941	4,941
Goodwill, acquisitions	0	0
Goodwill, translation and other adjustments	0	0
Goodwill	4,941	4,941
Residential and commercial
Goodwill [Line Items]
Goodwill	79,859	65,166
Goodwill, acquisitions	10,782	14,758
Goodwill, translation and other adjustments	(51)	(65)
Goodwill	$ 90,590	$ 79,859

Long-Term Debt and Commitment_3

Long-Term Debt and Commitments Related to Letters of Credit Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 31, 2023
Revolving credit facility, noncurrent	$ 205,492	$ 141,616
Term loans	45,959	32,442
Long-term debt	386,451	324,058
Less debt issuance costs	1,326	452
Less current portion	52,293	40,429
Long-term debt, excluding current maturities	332,832	283,177
Swing-line borrowings [Member]
Revolving credit facility, noncurrent	5,492	6,616
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Revolving credit facility, noncurrent	200,000	135,000
Unsecured debt [Member]
Senior unsecured notes	135,000	150,000
3.99% Senior unsecured notes [Member]
Senior unsecured notes	$ 40,000	50,000
Interest rate	3.99%
4.00% Senior unsecured notes [Member]
Senior unsecured notes	$ 20,000	25,000
Interest rate	4%
6.19% Senior unsecured notes
Senior unsecured notes	$ 75,000	$ 75,000
Interest rate	6.19%

Long-Term Debt and Commitment_4

Long-Term Debt and Commitments Related to Letters of Credit (Narrative) (Details) $ in Thousands	9 Months Ended
	Sep. 28, 2024 USD ($)	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 400,000
Revolving credit facility, maximum borrowing capacity	150,000
Unused commitments under credit facility	191,884
Revolving credit facility borrowings	$ 205,492	$ 141,616
Number of principal payments	5
Anniversary when principal payments begin	6
Long-term debt, maturities, repayments of principal in next twelve months	$ 11,892
Long-Term Debt, Maturity, Year One	43,039
Long-term debt, maturities, repayments of principal in year two	34,096
Long-term debt, maturities, repayments of principal in year three	46,931
Long-term debt, maturities, repayments of principal in year four	45,000
Long-term debt, maturities, repayments of principal in year five	205,492
Long-term debt, maturities, repayments of principal after year five	205,492
Debt Instrument, Adjustment To EBITDA, Maximum Amount	$ 55,000
Minimum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.10%
Maximum [Member]
Debt Instrument [Line Items]
Line of credit facility, unused capacity, commitment fee percentage	0.225%
Maximum [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Line of credit [Member]
Debt Instrument [Line Items]
Outstanding borrowings interest rate margin adjustment, range	1.86%
Swing-line borrowings [Member]
Debt Instrument [Line Items]
Revolving credit facility, current borrowing capacity	$ 50,000
Revolving credit facility borrowings	$ 5,492	6,616
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	3.25
3.99% Senior unsecured notes [Member]
Debt Instrument [Line Items]
Interest rate	3.99%
Debt Instrument, Face Amount	$ 50,000
Senior unsecured notes	$ 40,000	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	$ 20,000	25,000
6.19% Senior unsecured notes
Debt Instrument [Line Items]
Interest rate	6.19%
Senior unsecured notes	$ 75,000	75,000
Unsecured debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	75,000
Unsecured debt additional shelf note capacity allowed by credit facility	115,000
Senior unsecured notes	135,000	150,000
Unsecured debt, current borrowing capacity	$ 250,000
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	$ 208,116
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	$ 99,993	94,702
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	125,000	125,000
Revolving credit facility, maximum borrowing capacity	125,000
Letters of credit issued	$ 97,104	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	$ 265	$ 2,389
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	11,097
Revolving credit facility borrowings	508
Line of Credit Facility, Remaining Borrowing Capacity	$ 10,323

Leases Assets and liabilities (

Leases Assets and liabilities (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 31, 2023
Assets and Liabilities, Lessee [Abstract]
Operating lease assets	$ 98,346	$ 110,248
Finance lease assets	18,689	18,613
Total lease assets	117,035	128,861
Current operating lease liabilities	37,417	39,043
Non-current operating lease liabilities	61,343	71,134
Total operating lease liabilities	98,760	110,177
Current portion of finance lease liabilities	5,401	4,794
Non-current finance lease liabilities	13,269	13,544
Total finance lease liabilities	18,670	18,338
Total lease liabilities	$ 117,430	$ 128,515

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Income and expenses, lessee [Line Items]
Finance lease cost, amortization of right-of-use asset	$ 1,584	$ 1,123	$ 4,520	$ 2,965
Finance lease cost, interest expense on lease liabilities	214	123	626	324
Total lease cost	15,702	15,900	46,630	44,509
Operating expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	7,998	8,028	24,989	23,642
Other lease cost	2,404	2,619	6,375	5,443
Selling expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	2,686	3,258	7,961	9,665
Other lease cost	548	485	1,323	1,467
General and administrative expense [Member]
Income and expenses, lessee [Line Items]
Operating lease cost	262	260	800	925
Other lease cost	$ 6	$ 4	$ 36	$ 78

Leases Remaining lease term (De

Leases Remaining lease term (Details)	Sep. 28, 2024
Leases [Abstract]
Operating leases, weighted average remaining lease term	3 years 4 months 24 days
Finance lease, weighted average remaining lease term	4 years

Leases Leases weighted average

Leases Leases weighted average discount rate (Details)	Sep. 28, 2024
Leases [Abstract]
Operating lease, weighted average discount rate, percent	4.28%
Finance lease, weighted average discount rate, percent	4.61%

Leases Supplemental cash flow i

Leases Supplemental cash flow information realted to leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Cash Flow, Operating Activities, Lessee [Abstract]
Operating cash flows from operating leases	$ (35,391)	$ (33,546)
Operating cash flows from finance leases	(626)	(325)
Cash Flow, Financing Activities, Lessee [Abstract]
Financing cash flows from finance leases	(5,048)	(2,943)
Lease, Cost [Abstract]
Right-of-use asset obtained in exchange for lease obligations, operating leases	22,699	35,666
Right-of-use asset obtained in exchange for lease obligations, finance leases	$ 5,381	$ 5,231

Leases Maturity (Details)

Leases Maturity (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 31, 2023
Lessee, Operating Lease, Liability, Payments, Due Next Twelve Months
Remaining three months of 2024	$ 11,068
2025	38,532
2026	26,561
2027	15,363
2028	7,637
2029	3,268
Thereafter	4,039
Total lease payments	106,468
Less interest	7,708
Total	98,760	$ 110,177
Finance Lease, Liability, Payments, Due Next Twelve Months
Remaining three months of 2024	1,539
2025	6,041
2026	5,266
2027	3,228
2028	2,210
2029	1,260
Thereafter	886
Total lease payments	20,429
Less interest	1,759
Total	$ 18,670	$ 18,338

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
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	$ 1,741	$ 1,700	$ 6,868	$ 5,105
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Volatility rate			9.50%	9.60%
Risk-free interest rate			4.60%	4.10%
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	1,270,897		1,270,897
Stock option plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 74	$ 173
Stock options awarded, term (years)			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance			1,688,831
Granted			0
Exercised			(273,375)
Forfeited			(74,600)
Outstanding, ending balance	1,340,856		1,340,856
Exercisable, ending balance	1,270,897		1,270,897
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding, weighted average exercise price, beginning balance			$ 9.04
Granted, weighted average exercise price			0
Exercised, weighted average exercise price			7.39
Forfeited, weighted average exercise price			6.60
Outstanding, weighted average exercise price, ending balance	$ 9.51		9.51
Exercisable, weighted average exercise price, ending balance	$ 9.37		$ 9.37
Outstanding, weighted average remaining contractual life (years)			3 years 2 months 12 days
Exercisable, weighted average remaining contractual life (years)			3 years 1 month 6 days
Outstanding, aggregate intrinsic value	$ 17,820		$ 17,820
Exercisable, aggregate intrinsic value	17,068		17,068
Outstanding, unrecognized compensation cost	$ 55		$ 55
Employee service share-based compensation, nonvested awards, total compensation cost not yet recognized, period for recognition			8 months 12 days
Restricted stock units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 5,214	3,594
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Unvested, beginning balance			933,843
Granted			243,045
Forfeited			(8,816)
Vested			(398,760)
Unvested, ending balance	769,312		769,312
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			$ 16.02
Granted, weighted average award date value			21.95
Forfeited, weighted average award date value			16.55
Vested, weighted average award date value			15.17
Unvested, weighted average award date value, ending balance	$ 18.32		$ 18.32
Weighted average remaining contractual life (years)			1 year 6 months
Unrecognized compensation cost	$ 6,493		$ 6,493
Aggregate intrinsic value	$ 17,540		$ 17,540
Employee PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Granted			234,485
Unvested, ending balance	731,681		731,681
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	$ 18.29		$ 18.29
Weighted average remaining contractual life (years)			1 year 6 months
Unrecognized compensation cost	$ 6,123		$ 6,123
Aggregate intrinsic value	$ 16,682		$ 16,682
Nonemployee Director RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested [Roll Forward]
Granted			8,560
Unvested, ending balance	37,631		37,631
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	$ 18.97		$ 18.97
Weighted average remaining contractual life (years)			1 year 6 months
Unrecognized compensation cost	$ 370		$ 370
Aggregate intrinsic value	$ 858		858
The Davey Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense, share-based payment plans			$ 1,580	$ 1,338
Employee stock purchase plan, service period			6 months
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		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Estimated annual effective tax rate			26%
Effective income tax rate	26.70%	28.90%	24.60%	27.10%
Unrecognized tax benefits	$ 1,069		$ 1,069		$ 1,022
Unrecognized tax benefits that would impact effective tax rate	418		418		369
Unrecognized tax benefits, interest on income taxes accrued	$ 55		$ 55		$ 47

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (5,776)	$ (5,133)	$ (4,785)	$ (5,588)
Unrealized gains (losses)	346	(515)	(480)	81
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	483	3	276	(156)
Amounts reclassified from accumulated other comprehensive income (loss)	(49)		(49)	(19)
Tax effect	(90)	(1)	(48)	36
Net of tax amount	690	(513)	(301)	(58)
Ending balance	(5,086)	(5,646)	(5,086)	(5,646)
Foreign currency translation adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(5,748)	(4,915)	(4,922)	(5,511)
Unrealized gains (losses)	346	(515)	(480)	81
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	0		0	0
Tax effect	0	0	0	0
Net of tax amount	346	(515)	(480)	81
Ending balance	(5,402)	(5,430)	(5,402)	(5,430)
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(73)	(340)	92	(199)
Unrealized gains (losses)	0	0	0	0
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	483	3	276	(156)
Amounts reclassified from accumulated other comprehensive income (loss)	(49)		(49)	(19)
Tax effect	(90)	(1)	(48)	36
Net of tax amount	344	2	179	(139)
Ending balance	271	(338)	271	(338)
Defined benefit pension plans [member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	45	122	45	122
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		0	0
Tax effect	0	0	0	0
Net of tax amount	0	0	0	0
Ending balance	$ 45	$ 122	$ 45	$ 122

Per Share Amounts and Common _3

Per Share Amounts and Common Shares Outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Equity [Abstract]
Net income	$ 26,024	$ 20,697	$ 53,469	$ 58,736
Weighted-average shares outstanding, basic	41,333,000	42,809,000	41,320,000	42,452,000
Weighted-average shares, partially-paid share subscriptions	296,000	314,000	889,000	942,000
Basic weighted average shares	41,629,000	43,123,000	42,209,000	43,394,000
Incremental shares from assumed exercise of stock subscription purchase rights	88,000	38,000	87,000	38,000
Incremental shares from assumed exercise of stock options and awards	1,585,000	2,025,000	1,763,000	2,068,000
Diluted weighted-average shares	43,302,000	45,186,000	44,059,000	45,501,000
Net income per share basic	$ 0.63	$ 0.48	$ 1.27	$ 1.35
Net income per share diluted	$ 0.60	$ 0.46	$ 1.21	$ 1.29
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2024			41,347,394
Shares purchased			(2,196,921)
Shares sold			993,083
Stock subscription offering -- cash purchases			40,904
Options and awards exercised			896,702
Shares outstanding at September 28, 2024	41,081,162		41,081,162
Employee options exercisable	1,270,897		1,270,897
Common stock, shares subscribed but unissued	1,185,550		1,185,550
Purchase rights, outstanding	429,052		429,052
Common shares, net of treasury shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2024			32,848,308
Shares purchased			(1,559,384)
Shares sold			473,341
Stock subscription offering -- cash purchases			40,904
Options and awards exercised			896,702
Shares outstanding at September 28, 2024	32,699,871		32,699,871
Redeemable shares [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares outstanding at January 1, 2024			8,499,086
Shares purchased			(637,537)
Shares sold			519,742
Stock subscription offering -- cash purchases			0
Options and awards exercised			0
Shares outstanding at September 28, 2024	8,381,291		8,381,291
Stock option plans [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Employee options exercisable	1,270,897		1,270,897

Per Share Amounts and Common _4

Per Share Amounts and Common Shares Outstanding Stock subscription (Details)	9 Months Ended
	Sep. 28, 2024 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		9 Months Ended
		Sep. 28, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 28, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments				2
Revenues		$ 479,440	$ 450,634	$ 1,365,903	$ 1,267,174
Income (loss) from operations		40,960	36,237	87,672	97,195
Interest expense		(5,319)	(4,751)	(14,608)	(13,588)
Interest income		970	502	2,494	1,329
Other income (expense), net		(1,111)	(2,890)	(4,644)	(4,365)
Income before income taxes		35,500	29,098	70,914	80,571
Segment assets, total		1,399,280	1,266,553	1,399,280	1,266,553	$ 1,281,060
Utility
Segment Reporting Information [Line Items]
Revenues		258,222	247,478	753,418	700,378
Income (loss) from operations		23,054	17,656	57,533	51,197
Segment assets, total		390,632	372,114	390,632	372,114
Residential and commercial
Segment Reporting Information [Line Items]
Revenues		218,925	201,753	608,291	563,942
Income (loss) from operations		28,312	24,398	62,465	61,312
Segment assets, total		376,607	368,062	376,607	368,062
All other
Segment Reporting Information [Line Items]
Revenues		2,293	1,403	4,194	2,854
Income (loss) from operations		(4,714)	(4,188)	(19,037)	(11,439)
Segment assets, total		199	0	199	0
Reconciling Adjustments
Segment Reporting Information [Line Items]
Revenues		0	0	0	0
Income (loss) from operations	[1]	(5,692)	(1,629)	(13,289)	(3,875)
Interest expense		(5,319)	(4,751)	(14,608)	(13,588)
Interest income		970	502	2,494	1,329
Other income (expense), net		(1,111)	(2,890)	(4,644)	(4,365)
Segment assets, total	[2]	$ 631,842	$ 526,377	$ 631,842	$ 526,377
[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		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	$ 479,440	$ 450,634	$ 1,365,903	$ 1,267,174
United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	451,179	419,493	1,287,403	1,190,415
Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	28,261	31,141	78,500	76,759
Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	276,251	257,410	788,899	734,915
Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	52,273	50,603	150,707	138,451
Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	27,389	9,432	42,291	23,786
Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	123,527	133,189	384,006	370,022
Utility
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	258,222	247,478	753,418	700,378
Utility | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	243,063	229,046	711,110	658,021
Utility | Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	15,159	18,432	42,308	42,357
Utility | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	157,355	147,125	467,811	425,701
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	18,436	5,192	27,646	11,340
Utility | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	82,431	95,161	257,961	263,337
Residential and commercial
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	218,925	201,753	608,291	563,942
Residential and commercial | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	205,823	189,044	572,099	529,540
Residential and commercial | Canada
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	13,102	12,709	36,192	34,402
Residential and commercial | Tree and plant care
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	118,779	110,487	321,197	309,558
Residential and commercial | Grounds maintenance
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	52,273	50,603	150,707	138,451
Residential and commercial | Storm damage services
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	8,953	4,240	14,645	12,446
Residential and commercial | Consulting and other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	38,920	36,423	121,742	103,487
All other
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	2,293	1,403	4,194	2,854
All other | United States
Disaggregation of revenue [Line Items]
Revenue from contracts with customers	2,293	1,403	4,194	2,854
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	117	(202)	(109)	(344)
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	$ 2,176	$ 1,605	$ 4,303	$ 3,198

Revenue Recognition Contract wi

Revenue Recognition Contract with customer, asset and liability (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenue Recognition [Abstract]
Liability recognized in revenue	$ 1,480	$ 351	$ 3,370	$ 2,048
Contract liabilities - current	4,758		4,758		$ 3,430
Contract liabilities - noncurrent	3,119		3,119		3,700
Net contract liabilities	$ 7,877		$ 7,877		$ 7,130

Fair Value Measurements and F_3

Fair Value Measurements and Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 31, 2023
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Certificates of deposits, current	$ 25,324	$ 20,959
Available-for-sale debt securities:	44,621	37,062
Marketable equity securities:	14,427	12,102
United States Government and agency securities
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	44,621	36,802
Corporate notes and bonds
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:		260
Total carrying value
Fair value, assets and liabilities measured on recurring and nonrecurring basis [Line Items]
Available-for-sale debt securities:	44,621	37,062
Marketable equity securities:	14,427	12,102
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:	44,621	37,062
Marketable equity securities:	14,427	12,102
Deferred compensation	1,486	1,572
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	2,500	2,859
Certificates of deposits, noncurrent	2,750	3,500
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:	44,621	36,802
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:		260
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:	12,711	6,842
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:		3,780
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:	1,716	1,480
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:	44,621	37,062
Marketable equity securities:	14,427	12,102
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	2,500	2,859
Certificates of deposits, noncurrent	2,750	3,500
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:	44,621	36,802
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:		260
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:	12,711	6,842
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:		3,780
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:	1,716	1,480
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	0	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
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
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	1,486	1,572
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
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
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	Sep. 28, 2024	Dec. 31, 2023
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	$ 44,621	$ 37,062
Marketable equity securities:	14,427	12,102
Revolving credit facility, noncurrent	205,492	141,616
Carrying value
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	44,621	37,062
Marketable equity securities:	14,427	12,102
Revolving credit facility, noncurrent	205,492	141,616
Senior unsecured notes, noncurrent	120,000	135,000
Term loans, noncurrent	8,666	7,012
Total	334,158	283,628
Fair value
Liabilities, fair value disclosure [Abstract]
Available-for-sale debt securities:	44,621	37,062
Marketable equity securities:	14,427	12,102
Revolving credit facility, noncurrent	205,492	141,616
Senior unsecured notes, noncurrent	116,368	130,959
Term loans, noncurrent	8,802	7,252
Total	$ 330,662	$ 279,827

Commitments and contingencies D

Commitments and contingencies Details (Details) $ in Thousands	9 Months Ended
	Sep. 28, 2024 USD ($)
Loss contingency, number of claims alleged	3
Litigation settlement, amount awarded to other party	$ 3,984
Estimated Litigation Liability	$ 220,000
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	9 Months Ended
	Sep. 28, 2024	Dec. 31, 2023
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, 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	$ 5,652	$ 5,272
Company shares held in 401KSOP, fair value	185,441	183,408
Redeemable common shares related to 401KSOP and Employee Stock Ownership Plan (ESOP)	$ 191,093	$ 188,680
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	2%