GP Strategies (GPX) 10-Q 11 May 20 2020 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2020	Apr. 21, 2020
Document And Entity Information [Abstract]
Entity Registrant Name	GP STRATEGIES CORP
Entity Central Index Key	0000070415
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		17,173,072
Document Type	10-Q
Amendment Flag	false
Entity Small Business	false
Entity Emerging Growth Company	false
Document Period End Date	Mar. 31, 2020
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Shell Company	false
Entity Current Reporting Status	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Assets
Cash	$ 9,025	$ 8,159
Accounts and other receivables, less allowance for credit losses of $1,500 in 2020 and $1,132 in 2019	104,195	131,852
Unbilled revenue	60,655	57,229
Prepaid expenses and other current assets	21,306	19,115
Total current assets	195,181	216,355
Property, plant and equipment	23,297	23,746
Accumulated depreciation	(17,789)	(17,943)
Property, plant and equipment, net	5,508	5,803
Operating lease right-of-use assets	25,036	27,251
Goodwill	164,812	171,563
Intangible assets, net	14,583	16,344
Other assets	11,474	11,586
Total assets	416,594	448,902
Liabilities and Stockholders’ Equity
Accounts payable and accrued expenses	75,328	92,332
Deferred revenue	25,560	23,234
Current portion of operating lease liabilities	7,739	7,871
Total current liabilities	108,627	123,437
Long-term debt	74,837	82,870
Long-term portion of operating lease liabilities	20,776	22,159
Other noncurrent liabilities	9,862	10,522
Total liabilities	214,102	238,988
Stockholders’ equity:
Common stock, par value $0.01 per share	172	172
Additional paid-in capital	100,650	102,319
Retained earnings	129,934	131,228
Treasury stock at cost	(1,374)	(4,070)
Accumulated other comprehensive loss	(26,890)	(19,735)
Total stockholders’ equity	202,492	209,914
Total Liabilities and Stockholders' Equity	416,594	448,902
Allowance for Doubtful Accounts Receivable, Current	$ 1,500	$ 1,132

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Accounts and other receivables, allowance for doubtful accounts (in dollars)	$ 1,500	$ 1,132
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Revenue	$ 128,281	$ 139,473
Cost of revenue	110,667	118,195
Gross profit	17,614	21,278
General and administrative expenses	17,284	16,127
Sales and marketing expenses	1,839	1,989
Restructuring charges	0	1,119
Gain on change in fair value of contingent consideration, net	0	50
Operating income (loss)	(445)	2,093
Interest expense	978	1,598
Other expense	500	14
Income (loss) before income tax expense	(1,923)	481
Income tax expense (benefit)	(629)	147
Net income (loss)	$ (1,294)	$ 334
Basic weighted average shares outstanding (in shares)	17,082	16,672
Diluted weighted average shares outstanding (in shares)	17,117	16,703
Per common share data:
Basic earnings per share (in dollars per share)	$ (0.08)	$ 0.02
Diluted earnings per share (in dollars per share)	$ (0.08)	$ 0.02
Remaining performance obligations	$ 341,200
Gain on sale of business	$ 1,064	$ 0

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (1,294)	$ 334
Foreign currency translation adjustments	(7,155)	1,713
Comprehensive income (loss)	$ (8,449)	$ 2,047

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Stockholders Equity Statement - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings	Treasury Stock [Member]	AOCI Attributable to Parent [Member]
Beginning balance at Dec. 31, 2018	$ 186,569	$ 172	$ 105,850	$ 116,039	$ (13,802)	$ (21,690)
Net income (loss)	334
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	1,713
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	354
Adjustments To Additional Paid In Capital Share Based Compensation Employer Contributions To Retirement Plan	735		(421)		1,156
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	1,713					1,713
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition			354
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	9		(874)		883
Ending balance at Mar. 31, 2019	189,714	172	104,909	116,373	(11,763)	(19,977)
Net Income (Loss) Available to Common Stockholders, Basic				334
Beginning balance at Dec. 31, 2019	209,914	172	102,319	131,228	(4,070)	(19,735)
Net income (loss)	(1,294)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(7,155)
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	441
Adjustments To Additional Paid In Capital Share Based Compensation Employer Contributions To Retirement Plan	815		(1,062)		1,877
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	(7,155)					(7,155)
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition			441
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	(229)		(1,048)		819
Ending balance at Mar. 31, 2020	$ 202,492	$ 172	$ 100,650	129,934	$ (1,374)	$ (26,890)
Net Income (Loss) Available to Common Stockholders, Basic				$ (1,294)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net income (loss)	$ (1,294)	$ 334
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Gain on change in fair value of contingent consideration, net	0	(50)
Gain (Loss) on Disposition of Business	(1,064)	0
Depreciation and amortization	2,177	2,341
Deferred income taxes	(414)	(102)
Non-cash compensation expense	1,256	1,089
Changes in other operating items:
Accounts and other receivables	25,290	6,104
Unbilled revenue	(5,252)	(2,553)
Prepaid expenses and other current assets	(3,602)	(5,600)
Accounts payable, accrued expenses and net change in operating leases	(10,917)	498
Deferred revenue	4,429	(5,589)
Other	(762)	923
Net cash provided by (used in) operating activities	9,847	(2,605)
Cash flows from investing activities:
Additions to property, plant and equipment	(467)	(542)
Proceeds from sale of business	3,328	0
Capitalized software development costs and other	(24)	(226)
Net cash provided by (used in) investing activities	2,837	(768)
Cash flows from financing activities:
Proceeds from long-term debt	62,187	33,038
Repayment of long-term debt	(70,220)	(33,000)
Change in negative cash book balance	(3,701)	(701)
Other financing activities	(8)	(27)
Net cash used in financing activities	(11,742)	(690)
Effect of exchange rate changes on cash and cash equivalents	(76)	(927)
Net increase (decrease) in cash	866	(4,990)
Cash at beginning of period	8,159	13,417
Cash at end of period	9,025	8,427
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	938	1,552
Cash paid during the period for income taxes	$ 570	$ 816

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation GP Strategies Corporation is a global performance improvement solutions provider of training, digital learning solutions, management consulting and engineering services. References in this report to “GP Strategies,” the “Company,” “we” and “our” are to GP Strategies Corporation and its subsidiaries, collectively. The accompanying condensed consolidated balance sheet as of March 31, 2020, the condensed consolidated statements of operations, comprehensive income (loss) and stockholders' equity for the three months ended March 31, 2020 and 2019, and the condensed consolidated statements of cash flows for the three months ended March 31, 2020 and 2019 have not been audited, but have been prepared in conformity with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2019, as presented in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2019. In the opinion of management, this interim information includes all material adjustments, which are of a normal and recurring nature, necessary for a fair presentation. The results for the 2020 interim period are not necessarily indicative of results to be expected for the entire year. The condensed consolidated financial statements include the operations of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated. Certain prior year amounts have been reclassified to conform with the current year presentation. Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires us to employ estimates and make assumptions that affect the reported amounts of certain assets and liabilities, the revenues and expenses reported for the periods covered by the accompanying consolidated financial statements, and certain amounts disclosed in these Notes to the Condensed Consolidated Financial Statements. Although such estimates and assumptions are based on management’s most recent assessment of the underlying facts and circumstances utilizing the most current information available and past experience including considerations for potential impacts of the coronavirus (COVID-19) pandemic, actual results could differ significantly from those estimates and assumptions. Our estimates, judgments, and assumptions are evaluated periodically and adjusted accordingly. Please refer to Note 1- Significant Accounting Policies of the Notes to Consolidated Financial Statements included in our 2019 Form 10-K for a discussion of other significant estimates and assumptions affecting our consolidated financial statements.

Recent Accounting Standards

Recent Accounting Standards	3 Months Ended
	Mar. 31, 2020
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Standards	Recent Accounting Standards Recently Adopted Accounting Standards In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASC 326), which requires companies to record an allowance for expected credit losses over the contractual term of financial assets, including short-term trade receivables and contract assets, and expands disclosure requirements for credit quality of financial assets. We adopted the standard on January 1, 2020 and began recognizing an allowance for credit losses based on the estimated lifetime expected credit loss related to our financial assets, which primarily includes accounts receivable and unbilled revenue. The adoption of Topic 326 did not have a material impact on our consolidated results of operations or financial condition. During the three months ended March 31, 2020, we incorporated the forecasted impact of future economic conditions into our allowance for credit losses measurement process including the expected adverse impact of COVID-19 on the global economy. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement , which modifies the disclosure requirements for fair value measurements. The guidance promotes a framework to help improve the effectiveness of disclosures in the notes and is effective for annual and interim periods beginning after December 15, 2019, although early adoption is permitted. We adopted the standard on January 1, 2020. The new standard did not impact our consolidated results of operations or financial condition. Accounting Standards Not Yet Adopted For a discussion of other accounting standards that have been issued by the FASB but are not yet effective, refer to the Recent Accounting Standards section in our Annual Report on Form 10-K for the year ended December 31, 2019. These standards are not expected to have a material impact on our results of operations, financial condition or cash flows.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue	Revenue Significant Accounting Policy We account for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers (ASC Topic 606). Revenue is measured based on the consideration specified in a contract with a customer. Most of our contracts with customers contain transaction prices with fixed consideration, however, some contracts may contain variable consideration in the form of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, penalties and other similar items. When a contract includes variable consideration, we evaluate the estimate of variable consideration to determine whether the estimate needs to be constrained; therefore, we include the variable consideration in the transaction price only to the extent that it is probable that a significant reversal of the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. We recognize revenue when we satisfy a performance obligation by transferring control over a product or service to a customer. This can result in recognition of revenue over time as we perform services or at a point in time when the deliverable is transferred to the customer, depending on an evaluation of the criteria for over time recognition in ASC Topic 606. Further details regarding our revenue recognition for various revenue streams are discussed below. Nature of goods and services Over 90% of our revenue is derived from services provided to our customers for training, consulting, technical, engineering and other services. Less than 10% of our revenue is derived from various other offerings including custom magazine publications and assembly of glovebox portfolios for automotive manufacturers, licenses of software and other intellectual property, and software as a service (SaaS) arrangements. Our primary contract vehicles are time-and-materials, fixed price (including fixed-fee per transaction) and cost-reimbursable contracts. Each contract has different terms based on the scope, deliverables and complexity of the engagement, requiring us to make judgments and estimates about recognizing revenue. Under time-and-materials and cost-reimbursable contracts, the contractual billing schedules are based on the specified level of resources we are obligated to provide. Revenue under these contract types are recognized over time as services are performed as the client simultaneously receives and consumes the benefits provided by our performance throughout the engagement. The time and materials incurred for the period is the measure of performance and, therefore, revenue is recognized in that amount. For fixed price contracts which typically involve a discrete project, such as development of training content and materials, design of training processes, software implementation, or engineering projects, the contractual billing schedules are not necessarily based on the specified level of resources we are obligated to provide. These discrete projects generally do not contain milestones or other measures of performance. The majority of our fixed price contracts meet the criteria in ASC Topic 606 for over time revenue recognition. For these contracts, revenue is recognized using a percentage-of-completion method based on the relationship of costs incurred to total estimated costs expected to be incurred over the term of the contract. We believe this methodology is a reasonable measure of proportional performance since performance primarily involves personnel costs and services provided to the customer throughout the course of the projects through regular communications of progress toward completion and other project deliverables. In addition, the customer is required to pay us for the proportionate amount of our fees in the event of contract termination. A small portion of our fixed price contracts do not meet the criteria in ASC Topic 606 for over time revenue recognition. For these projects, we defer revenue recognition until the performance obligation is satisfied, which is generally when the final deliverable is provided to the client. The direct costs related to these projects are capitalized and then recognized as cost of revenue when the performance obligation is satisfied. For fixed price contracts, when total direct cost estimates exceed revenues, the estimated losses are recognized immediately. The use of the percentage-of-completion method requires significant judgment relative to estimating total contract costs, including assumptions relative to the length of time to complete the project, the nature and complexity of the work to be performed, and anticipated changes in estimated salaries and other costs. Estimates of total contract costs are continuously monitored during the term of the contract, and recorded revenues and costs are subject to revision as the contract progresses. When revisions in estimated contract revenues and costs are determined, such adjustments are recorded in the period in which they are first identified. Adjustments to our fixed price contracts in the aggregate resulted in a net decrease to revenue of $0.1 million for the three months ended March 31, 2020 and a net increase to revenue of $1.1 million for the three months ended March 31, 2019. For certain fixed-fee per transaction contracts, such as delivering training courses or conducting workshops, revenue is recognized during the period in which services are delivered in accordance with the pricing outlined in the contracts. For certain fixed-fee per transaction and fixed price contracts in which the output of the arrangement is measurable, such as for the shipping of publications and print materials, revenue is recognized at the point in time at which control is transferred which is upon delivery. Taxes assessed by a government authority that are both imposed on and concurrent with a specific revenue-producing transaction, that we collect from a customer, are excluded from revenue. Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account in ASC Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance obligation using our best estimate of the standalone selling price of each distinct good or service in the contract. As of March 31, 2020, we had $341.2 million of remaining performance obligations, which we also refer to as total backlog. We expect to recognize approximately 85 percent of our remaining performance obligations as revenue within the next twelve months. Contract Balances The timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled revenue (contract assets), and deferred revenue (contract liabilities) on the condensed consolidated balance sheet. Amounts charged to our clients become billable according to the contract terms, which usually consider the passage of time, achievement of milestones or completion of the project. When billings occur after the work has been performed, such unbilled amounts will generally be billed and collected within 60 to 120 days but typically no longer than over the next twelve months. When we advance bill clients prior to the work being performed, generally, such amounts will be earned and recognized in revenue within the next twelve months. These assets and liabilities are reported on the condensed consolidated balance sheet on a contract-by-contract basis at the end of each reporting period. Changes in the contract asset and liability balances during the three-month period ended March 31, 2020 were not materially impacted by any other factors. We recognized revenue of $8.2 million and $11.1 million for the three months ended March 31, 2020 and 2019, respectively, that was included in the contract liability balance at the beginning of the year and primarily represented revenue from services performed during the current period for which we received advance payment from clients in a prior period. Revenue by Category The following series of tables presents our revenue disaggregated by various categories (dollars in thousands). Three Months Ended March 31, Workforce Business Transformation Services Consolidated 2020 2019 2020 2019 2020 2019 Revenue by type of service: Managed learning services $ 42,498 $ 44,642 $ — $ — $ 42,498 $ 44,642 Engineering & technical services 31,880 36,836 — — 31,880 36,836 Sales enablement — — 32,488 35,551 32,488 35,551 Organizational development — — 21,415 22,444 21,415 22,444 $ 74,378 $ 81,478 $ 53,903 $ 57,995 $ 128,281 $ 139,473 Revenue by geographic region: Americas $ 56,563 $ 59,664 $ 36,849 $ 40,620 $ 93,412 $ 100,284 Europe Middle East Africa 17,672 19,278 16,161 15,017 33,833 34,295 Asia Pacific 5,445 6,142 4,739 5,134 10,184 11,276 Eliminations (5,302) (3,606) (3,846) (2,776) (9,148) (6,382) $ 74,378 $ 81,478 $ 53,903 $ 57,995 $ 128,281 $ 139,473 Revenue by client market sector: Automotive $ 2,453 $ 3,598 $ 29,702 $ 34,176 $ 32,155 $ 37,774 Financial & Insurance 19,156 19,206 1,471 1,915 20,627 21,121 Manufacturing 9,158 9,270 2,958 5,018 12,116 14,288 Energy / Oil & Gas 6,275 11,530 1,173 1,028 7,448 12,558 U.S. Government 11,206 9,795 1,582 1,729 12,788 11,524 U.K. Government — — 5,267 4,043 5,267 4,043 Information & Communication 4,115 5,306 629 459 4,744 5,765 Aerospace 8,296 7,510 1,017 103 9,313 7,613 Electronics Semiconductor 2,623 4,130 217 246 2,840 4,376 Life Sciences 5,108 4,894 1,214 1,933 6,322 6,827 Other 5,988 6,239 8,673 7,345 14,661 13,584 $ 74,378 $ 81,478 $ 53,903 $ 57,995 $ 128,281 $ 139,473

Significant Customers & Concent

Significant Customers & Concentration of Credit Risk	3 Months Ended
	Mar. 31, 2020
Risks and Uncertainties [Abstract]
Significant Customers & Concentration of Credit Risk	Significant Customers & Concentration of Credit Risk We have a market concentration of revenue in both the automotive sector and financial & insurance sector. Revenue from the automotive sector accounted for approximately 25% and 27% of our consolidated revenue for the three months ended March 31, 2020 and 2019, respectively. In addition, we have a concentration of revenue from a single automotive customer, which accounted for approximately 14% and 13% of our consolidated revenue for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020, accounts receivable from a single automotive customer totaled $13.6 million, or 13%, of our consolidated accounts receivable balance. Revenue from the financial & insurance sector accounted for approximately 16% and 15% of our consolidated revenue for the three months ended March 31, 2020 and 2019, respectively. In addition, we have a concentration of revenue from a single financial services customer, which accounted for approximately 9% and 11% of our consolidated revenue for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020, billed and unbilled accounts receivable from a single financial services customer totaled $12.4 million, or 8%, of our consolidated accounts receivable and unbilled revenue balances.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share (EPS) is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted EPS reflects the potential dilution of common stock equivalent shares that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. Our dilutive common stock equivalent shares consist of restricted stock units computed under the treasury stock method, using the average market price during the period. Performance-based restricted stock unit awards are included in the computation of diluted shares based on the probable outcome of the underlying performance conditions being achieved. The following table presents instruments which were not dilutive and were excluded from the computation of diluted EPS in each period, as well as the dilutive common stock equivalent shares which were included in the computation of diluted EPS: Three Months Ended 2020 2019 (In thousands) Non-dilutive instruments 36 51 Dilutive common stock equivalents 35 31

Divestiture

Divestiture	3 Months Ended
	Mar. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Divestitures	DivestitureSale of Alternative Fuels DivisionEffective January 1, 2020, we sold our Alternative Fuels Division pursuant to an Asset Purchase Agreement with Cryogenic Industries, LLC. The upfront cash purchase price was $4.8 million, which consisted of an advance payment of $1.5 million received on December 31, 2019 and $3.5 million received on January 2, 2020, offset by a $0.2 million cash payment to the buyer in March 2020 in settlement of the final net working capital as defined in the asset purchase agreement. In addition, up to $0.5 million of the purchase price is subject to the achievement of certain milestones under an assigned contract through the period December 31, 2021. We recognized a pre-tax gain of $1.1 million, net of $1.3 million direct selling costs, on the sale of the business. The gain represents the difference between the purchase price and the carrying value of the business, which primarily included net working capital of $0.1 million and goodwill of $2.6 million. The Alternative Fuels Division was part of the Workforce Excellence segment.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Goodwill Changes in the carrying amount of goodwill by reportable business segment for the three months ended March 31, 2020 were as follows (in thousands): Workforce Excellence Business Transformation Services Total Balance as of December 31, 2019 $ 119,311 $ 52,252 $ 171,563 Divestiture (2,594) — (2,594) Foreign currency translation (2,921) (1,236) (4,157) Balance as of March 31, 2020 $ 113,796 $ 51,016 $ 164,812 Intangible Assets Subject to Amortization Intangible assets with finite lives are subject to amortization over their estimated useful lives. The primary assets included in this category and their respective balances were as follows (in thousands): Gross Carrying Amount Accumulated Amortization Net Carrying Amount March 31, 2020 Customer relationships $ 20,071 $ (6,733) $ 13,338 Intellectual property and other 3,467 (2,222) 1,245 $ 23,538 $ (8,955) $ 14,583 December 31, 2019 Customer relationships $ 22,348 $ (7,473) $ 14,875 Intellectual property and other 3,915 (2,446) 1,469 $ 26,263 $ (9,919) $ 16,344

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2020
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation We recognize compensation expense for stock-based compensation awards issued to employees on a straight-line basis over the requisite service period. Compensation cost is based on the fair value of awards as of the grant date. The following table summarizes the pre-tax stock-based compensation expense included in reported net income (in thousands): Three months ended March 31, 2020 2019 Restricted stock units 111 257 Board of Directors and other stock grants 330 97 Total stock-based compensation expense $ 441 $ 354 Pursuant to our 2011 Stock Incentive Plan (the “2011 Plan”), we may grant awards of non-qualified stock options, incentive stock options, restricted stock, stock units, performance shares, performance units and other incentives payable in cash or in shares of our common stock to officers, employees, members of the Board of Directors and other individuals providing services to the Company. As of March 31, 2020, we had restricted and performance stock units outstanding under these plans.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax (benefit) expense was $(0.6) million, or an effective income tax rate of 32.7%, for the three months ended March 31, 2020 compared to $0.1 million, or an effective income tax rate of 30.6%, for the three months ended March 31, 2019. The increase in the effective income tax rate in 2020 compared to 2019 is primarily due to a change in the mix of income from lower to higher taxing jurisdictions. Income tax expense for the interim quarterly periods is based on an estimated annual effective tax rate which includes the U.S. federal, state and local, and non-U.S. statutory rates, permanent differences, and other items that may have an impact on income tax expense. On March 27, 2020, Congress enacted the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to provide certain relief as a result of the COVID-19 pandemic. The CARES Act, among other things, includes provisions relating to net operating loss carryback periods, alternative minimum tax credit refunds, and modification to the net interest deduction limits. The CARES Act did not have a material impact on our consolidated financial statements for the three months ended March 31, 2020. We continue to monitor any effects that may result from the CARES Act. An uncertain tax position taken or expected to be taken in a tax return is recognized in the financial statements when it is more likely than not (i.e., a likelihood of more than fifty percent) that the position would be sustained upon examination by tax authorities that have full knowledge of all relevant information. A recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Interest and penalties related to income taxes are accounted for as income tax expense. As of March 31, 2020, we had no uncertain tax positions reflected on our condensed consolidated balance sheet. The Company files income tax returns in U.S. federal, state and local jurisdictions, and various non-U.S. jurisdictions, and is subject to audit by tax authorities in those jurisdictions. Tax years 2016 through 2019 remain open to examination by these tax jurisdictions, and earlier years remain open to examination in certain of these jurisdictions which have longer statutes of limitations.

Lease

Lease	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	Leases We determine at its inception whether an arrangement that provides us control over the use of an asset is a lease. We recognize at lease commencement a right-of-use (ROU) asset and lease liability based on the present value of the future lease payments over the lease term. We have elected not to recognize a ROU asset and lease liability for leases with terms of 12 months or less. Certain of our leases include options to extend the term of the lease or to terminate the lease prior to the end of the initial term. When it is reasonably certain that we will exercise the option, we include the impact of the option in the lease term for purposes of determining total future lease payments. As most of our lease agreements do not explicitly state the discount rate implicit in the lease, we use our incremental borrowing rate on the commencement date to calculate the present value of future payments. Some of our leases include future rent escalations that are based on the Consumer Price Index (CPI) or other similar indices. These future rent escalations are not included in the calculation of the ROU asset and lease liability because they cannot be forecasted at the lease inception date. These are considered variable lease payments and are expensed as incurred. In addition to the present value of the future lease payments, the calculation of the ROU asset also includes any lease pre-payments and initial direct costs of obtaining the lease, such as commissions. In addition to the base rent, real estate leases typically contain provisions for common-area maintenance and other similar services, which are considered non-lease components for accounting purposes. For our real estate leases, we apply a practical expedient to include these non-lease components in calculating the ROU asset and lease liability. For all other types of leases, non-lease components are excluded from our ROU assets and lease liabilities and expensed as incurred. We have operating leases for office facilities, vehicles and computer and office equipment. We do not have any material finance leases. Lease expense is included in Cost of Revenue and General & Administrative Expenses on the condensed consolidated statements of operations, and is recorded net of immaterial sublease income. The components of lease expense were as follows (in thousands): Three Months Ended March 31, 2020 2019 Operating lease cost $ 2,329 $ 2,457 Short-term lease cost 358 353 Total lease costs $ 2,687 $ 2,810 Supplemental information related to leases was as follows (dollars in thousands): March 31, 2020 December 31, 2019 Operating lease right-of-use assets $ 25,036 $ 27,251 Current portion of operating lease liabilities $ 7,739 $ 7,871 Non-current portion of operating lease liabilities 20,776 22,159 Total operating lease liabilities $ 28,515 $ 30,030 Cash paid for amounts included in the measurement of operating lease liabilities $ 2,471 $ 10,137 Right-of-use assets obtained in exchange for operating lease liabilities $ 964 $ 4,353 Weighted-average remaining lease term for operating leases 5.5 years 5.5 years Weighted-average discount rate for operating leases 4.7 % 4.7 % The following is a reconciliation of future undiscounted cash flows to the operating lease liabilities on our condensed consolidated balance sheet as of March 31, 2020 (in thousands): Year ended December 31, 2020 (excluding the three months ended March 31, 2020) $ 6,435 2021 6,567 2022 5,361 2023 4,305 2024 3,957 Thereafter 5,912 Total future lease payments 32,537 Less: imputed interest (4,022) Present value of future lease payments 28,515 Less: current portion of lease liabilities (7,739) Long-term lease liabilities $ 20,776

Business Segments

Business Segments	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Business Segments	Business Segments As of March 31, 2020, we operated through two reportable business segments: (i) Workforce Excellence and (ii) Business Transformation Services. Our operating segments are aligned by complementary service lines and supported by a business development organization aligned by industry sector. Each of our two reportable segments represents an operating segment under ASC Topic 280, Segment Reporting . We test our goodwill at the reporting unit level, or one level below an operating segment, under ASC Topic 350, Intangibles - Goodwill and Other . We have four reporting units for purposes of goodwill impairment testing, which represent our four practices which are one level below the operating segments, as discussed below. Our two segments each consist of two global practice areas which are focused on providing similar and/or complementary products and services across our diverse customer base and within targeted markets. Within each practice are various service lines having specific areas of expertise. Marketing and communications, sales, accounting, finance, legal, human resources, information systems and other administrative services are organized at the corporate level. Business development and sales resources are aligned by industry sector to support existing customer accounts and new customer development across both segments. Further information regarding our business segments is discussed below. Workforce Excellence. The Workforce Excellence segment advises and partners with leading organizations in designing, implementing, operating and supporting their talent management and workforce strategies, enabling them to gain greater competitive edge in their markets. This segment consists of two practices: • Managed Learning Services - this practice focuses on creating value for our customers by delivering a suite of talent management and learning design, development, operational and support services that can be delivered as large scale outsourcing arrangements, managed services contracts and project-based service engagements. The Managed Learning Services offerings include strategic learning and development consulting services, digital learning content design and development solutions and a suite of managed learning operations services, including: managed facilitation and delivery, managed training administration and logistics, help desk support, event management and vendor management. • Engineering & Technical Services - this practice focuses on capital intensive, inherently hazardous and/or highly complex technical services in support of both U.S. government and global commercial industries. Our products and services include design, development and delivery of technical work-based learning, CapEx (plant launch) initiatives, engineering design and construction management, fabrication, and management services, operational excellence consulting, chemical demilitarization services, homeland security services, emergency management support services along with all forms of technical documentation. We deliver world-class asset management and performance improvement consulting to a host of industries. Our proprietary EtaPRO® Performance and Condition Monitoring System provides a suite of real-time digital solutions for hundreds of facilities and is installed in power-generating units around the world. We also provide thousands of technical courses in a web-based off the shelf delivery format through our GPiLEARN+™ portal. Business Transformation Services. The Business Transformation Services segment works with organizations to execute complex business strategies by linking business systems, process and people’s performance to clear and measurable results. We have a holistic methodology to establishing direction and closing the gap between strategy and execution. Our approach equips business leaders and teams with the tools and capability to deliver high-performance results. This segment consists of two practices: • Sales Enablement - this practice provides custom product sales training and service technical training, primarily to automotive manufacturers, designed to better educate the customer salesforces as well as the service technicians with respect to new product features and designs, in effect rapidly increasing the salesforce and technicians knowledge base and enabling them to address retail customer needs. Furthermore, this segment helps our clients assess their customer relationship marketing strategy and connect with their customers on a one-to-one basis, including custom print and digital publications. We have been a custom product sales and service technical training provider and leader in serving manufacturing customers in the U.S. automotive industry for over 40 years. • Organizational Development - this practice works with organizations to design and execute an integrated people performance system. This translates to helping organizations set strategy, carry that strategy through every level of the organization and ensure that their people have the right skills, knowledge, tools, processes and technology to enable the transformation and achieve business results. Solutions include strategy, leadership, employee engagement and culture consulting, enterprise technology implementation and adoption solutions, and organization design and business performance consulting. Effective January 1, 2020, we transferred the management responsibility of certain business units between the two operating segments, primarily the management of our UK apprenticeship training business to the Organizational Development practice (from the Managed Learning Services practice) and the management of our platform adoption services business to the Engineering & Technical Services practice (from the Organization Development practice). We have reclassified the segment financial information herein for the prior year periods to reflect the changes in our segment reporting and conform to the current year's presentation. We do not allocate the following items to the segments: general & administrative expenses, sales & marketing expenses, restructuring charges, other expense, interest expense, gain on change in fair value of contingent consideration and income tax expense. The following table sets forth the revenue and operating results attributable to each reportable segment and includes a reconciliation of segment revenue to consolidated revenue and operating results to consolidated income before income tax expense (in thousands): Three Months Ended 2020 2019 Revenue: Workforce Excellence $ 74,378 $ 81,478 Business Transformation Services 53,903 57,995 $ 128,281 $ 139,473 Gross profit: Workforce Excellence $ 11,493 $ 13,455 Business Transformation Services 6,121 7,823 Total gross profit 17,614 21,278 General and administrative expenses 17,284 16,127 Sales and marketing expenses 1,839 1,989 Restructuring charges — 1,119 Gain on change in fair value of contingent consideration, net — 50 Gain on sale of business 1,064 — Operating income (loss) (445) 2,093 Interest expense 978 1,598 Other expense 500 14 Income (loss) before income tax expense $ (1,923) $ 481

Recent Accounting Standards (Po

Recent Accounting Standards (Policy)	3 Months Ended
	Mar. 31, 2020
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASC 326), which requires companies to record an allowance for expected credit losses over the contractual term of financial assets, including short-term trade receivables and contract assets, and expands disclosure requirements for credit quality of financial assets. We adopted the standard on January 1, 2020 and began recognizing an allowance for credit losses based on the estimated lifetime expected credit loss related to our financial assets, which primarily includes accounts receivable and unbilled revenue. The adoption of Topic 326 did not have a material impact on our consolidated results of operations or financial condition. During the three months ended March 31, 2020, we incorporated the forecasted impact of future economic conditions into our allowance for credit losses measurement process including the expected adverse impact of COVID-19 on the global economy. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement , which modifies the disclosure requirements for fair value measurements. The guidance promotes a framework to help improve the effectiveness of disclosures in the notes and is effective for annual and interim periods beginning after December 15, 2019, although early adoption is permitted. We adopted the standard on January 1, 2020. The new standard did not impact our consolidated results of operations or financial condition. Accounting Standards Not Yet Adopted For a discussion of other accounting standards that have been issued by the FASB but are not yet effective, refer to the Recent Accounting Standards section in our Annual Report on Form 10-K for the year ended December 31, 2019. These standards are not expected to have a material impact on our results of operations, financial condition or cash flows.

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following series of tables presents our revenue disaggregated by various categories (dollars in thousands). Three Months Ended March 31, Workforce Business Transformation Services Consolidated 2020 2019 2020 2019 2020 2019 Revenue by type of service: Managed learning services $ 42,498 $ 44,642 $ — $ — $ 42,498 $ 44,642 Engineering & technical services 31,880 36,836 — — 31,880 36,836 Sales enablement — — 32,488 35,551 32,488 35,551 Organizational development — — 21,415 22,444 21,415 22,444 $ 74,378 $ 81,478 $ 53,903 $ 57,995 $ 128,281 $ 139,473 Revenue by geographic region: Americas $ 56,563 $ 59,664 $ 36,849 $ 40,620 $ 93,412 $ 100,284 Europe Middle East Africa 17,672 19,278 16,161 15,017 33,833 34,295 Asia Pacific 5,445 6,142 4,739 5,134 10,184 11,276 Eliminations (5,302) (3,606) (3,846) (2,776) (9,148) (6,382) $ 74,378 $ 81,478 $ 53,903 $ 57,995 $ 128,281 $ 139,473 Revenue by client market sector: Automotive $ 2,453 $ 3,598 $ 29,702 $ 34,176 $ 32,155 $ 37,774 Financial & Insurance 19,156 19,206 1,471 1,915 20,627 21,121 Manufacturing 9,158 9,270 2,958 5,018 12,116 14,288 Energy / Oil & Gas 6,275 11,530 1,173 1,028 7,448 12,558 U.S. Government 11,206 9,795 1,582 1,729 12,788 11,524 U.K. Government — — 5,267 4,043 5,267 4,043 Information & Communication 4,115 5,306 629 459 4,744 5,765 Aerospace 8,296 7,510 1,017 103 9,313 7,613 Electronics Semiconductor 2,623 4,130 217 246 2,840 4,376 Life Sciences 5,108 4,894 1,214 1,933 6,322 6,827 Other 5,988 6,239 8,673 7,345 14,661 13,584 $ 74,378 $ 81,478 $ 53,903 $ 57,995 $ 128,281 $ 139,473

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table presents instruments which were not dilutive and were excluded from the computation of diluted EPS in each period, as well as the dilutive common stock equivalent shares which were included in the computation of diluted EPS: Three Months Ended 2020 2019 (In thousands) Non-dilutive instruments 36 51 Dilutive common stock equivalents 35 31

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill by reportable business segment for the three months ended March 31, 2020 were as follows (in thousands): Workforce Excellence Business Transformation Services Total Balance as of December 31, 2019 $ 119,311 $ 52,252 $ 171,563 Divestiture (2,594) — (2,594) Foreign currency translation (2,921) (1,236) (4,157) Balance as of March 31, 2020 $ 113,796 $ 51,016 $ 164,812
Schedule of Finite-Lived Intangible Assets	Intangible assets with finite lives are subject to amortization over their estimated useful lives. The primary assets included in this category and their respective balances were as follows (in thousands): Gross Carrying Amount Accumulated Amortization Net Carrying Amount March 31, 2020 Customer relationships $ 20,071 $ (6,733) $ 13,338 Intellectual property and other 3,467 (2,222) 1,245 $ 23,538 $ (8,955) $ 14,583 December 31, 2019 Customer relationships $ 22,348 $ (7,473) $ 14,875 Intellectual property and other 3,915 (2,446) 1,469 $ 26,263 $ (9,919) $ 16,344

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	The following table summarizes the pre-tax stock-based compensation expense included in reported net income (in thousands): Three months ended March 31, 2020 2019 Restricted stock units 111 257 Board of Directors and other stock grants 330 97 Total stock-based compensation expense $ 441 $ 354

Lease (Tables)

Lease (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of Lease Expenses	Lease expense is included in Cost of Revenue and General & Administrative Expenses on the condensed consolidated statements of operations, and is recorded net of immaterial sublease income. The components of lease expense were as follows (in thousands): Three Months Ended March 31, 2020 2019 Operating lease cost $ 2,329 $ 2,457 Short-term lease cost 358 353 Total lease costs $ 2,687 $ 2,810
Schedule of Supplemental Information Related to Leases	Supplemental information related to leases was as follows (dollars in thousands): March 31, 2020 December 31, 2019 Operating lease right-of-use assets $ 25,036 $ 27,251 Current portion of operating lease liabilities $ 7,739 $ 7,871 Non-current portion of operating lease liabilities 20,776 22,159 Total operating lease liabilities $ 28,515 $ 30,030 Cash paid for amounts included in the measurement of operating lease liabilities $ 2,471 $ 10,137 Right-of-use assets obtained in exchange for operating lease liabilities $ 964 $ 4,353 Weighted-average remaining lease term for operating leases 5.5 years 5.5 years Weighted-average discount rate for operating leases 4.7 % 4.7 %
Schedule of Reconciliation of Future Undiscounted Cash Flows to Operating Lease Liabilities After Adoption of 842	The following is a reconciliation of future undiscounted cash flows to the operating lease liabilities on our condensed consolidated balance sheet as of March 31, 2020 (in thousands): Year ended December 31, 2020 (excluding the three months ended March 31, 2020) $ 6,435 2021 6,567 2022 5,361 2023 4,305 2024 3,957 Thereafter 5,912 Total future lease payments 32,537 Less: imputed interest (4,022) Present value of future lease payments 28,515 Less: current portion of lease liabilities (7,739) Long-term lease liabilities $ 20,776

Business Segments (Tables)

Business Segments (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Reconciliation of Revenue from Segments to Consolidated	The following table sets forth the revenue and operating results attributable to each reportable segment and includes a reconciliation of segment revenue to consolidated revenue and operating results to consolidated income before income tax expense (in thousands): Three Months Ended 2020 2019 Revenue: Workforce Excellence $ 74,378 $ 81,478 Business Transformation Services 53,903 57,995 $ 128,281 $ 139,473 Gross profit: Workforce Excellence $ 11,493 $ 13,455 Business Transformation Services 6,121 7,823 Total gross profit 17,614 21,278 General and administrative expenses 17,284 16,127 Sales and marketing expenses 1,839 1,989 Restructuring charges — 1,119 Gain on change in fair value of contingent consideration, net — 50 Gain on sale of business 1,064 — Operating income (loss) (445) 2,093 Interest expense 978 1,598 Other expense 500 14 Income (loss) before income tax expense $ (1,923) $ 481

Recent Accounting Standards (De

Recent Accounting Standards (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets	$ 25,036	$ 27,251
Operating lease liability	$ 28,515	$ 30,030

Revenue - Narrative (Details)

Revenue - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Percentage of revenues derived from services provided	90.00%
Percentage of revenues derived from other sources	10.00%
Net increase to revenue for adjustments to fixed price contracts	$ 100,000	$ 1,100,000
Remaining performance obligations	341,200,000
Remaining performance obligation expected to be recognized in next 12 months, percentage	0.85
Disaggregation of Revenue [Line Items]
Remaining performance obligations	341,200,000
Revenue recognized related to contract liabilities	$ 8,200,000	$ 11,100,000
Minimum
Disaggregation of Revenue [Line Items]
Bill and collection period	60 days
Maximum
Disaggregation of Revenue [Line Items]
Bill and collection period	120 days

Revenue - Revenue by Category (

Revenue - Revenue by Category (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 128,281	$ 139,473
Automotive Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	32,155	37,774
Financial and Insurance Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	20,627	21,121
Manufacturing Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	12,116	14,288
Energy, Oil and Gas Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	7,448	12,558
U.S. Government Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	12,788	11,524
UK Government Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	5,267	4,043
Information and Communication Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,744	5,765
Aerospace Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,313	7,613
Electronics Semiconductor Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,840	4,376
Life Sciences Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	6,322	6,827
Other Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	14,661	13,584
Managed Learning Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	42,498	44,642
Engineering and Technical Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	31,880	36,836
Sales Enablement [Member]
Disaggregation of Revenue [Line Items]
Revenue	32,488	35,551
Organizational Development [Member]
Disaggregation of Revenue [Line Items]
Revenue	21,415	22,444
Reportable Geographical Components [Member] | Americas [Member]
Disaggregation of Revenue [Line Items]
Revenue	93,412	100,284
Reportable Geographical Components [Member] | EMEA [Member]
Disaggregation of Revenue [Line Items]
Revenue	33,833	34,295
Reportable Geographical Components [Member] | Asia Pacific [Member]
Disaggregation of Revenue [Line Items]
Revenue	10,184	11,276
Geography Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue	(9,148)	(6,382)
Workforce Excellence [Member]
Disaggregation of Revenue [Line Items]
Revenue	74,378	81,478
Workforce Excellence [Member] | Automotive Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,453	3,598
Workforce Excellence [Member] | Financial and Insurance Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	19,156	19,206
Workforce Excellence [Member] | Manufacturing Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,158	9,270
Workforce Excellence [Member] | Energy, Oil and Gas Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	6,275	11,530
Workforce Excellence [Member] | U.S. Government Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	11,206	9,795
Workforce Excellence [Member] | UK Government Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Workforce Excellence [Member] | Information and Communication Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,115	5,306
Workforce Excellence [Member] | Aerospace Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,296	7,510
Workforce Excellence [Member] | Electronics Semiconductor Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,623	4,130
Workforce Excellence [Member] | Life Sciences Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	5,108	4,894
Workforce Excellence [Member] | Other Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	5,988	6,239
Workforce Excellence [Member] | Managed Learning Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	42,498	44,642
Workforce Excellence [Member] | Engineering and Technical Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	31,880	36,836
Workforce Excellence [Member] | Sales Enablement [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Workforce Excellence [Member] | Organizational Development [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Workforce Excellence [Member] | Reportable Geographical Components [Member] | Americas [Member]
Disaggregation of Revenue [Line Items]
Revenue	56,563	59,664
Workforce Excellence [Member] | Reportable Geographical Components [Member] | EMEA [Member]
Disaggregation of Revenue [Line Items]
Revenue	17,672	19,278
Workforce Excellence [Member] | Reportable Geographical Components [Member] | Asia Pacific [Member]
Disaggregation of Revenue [Line Items]
Revenue	5,445	6,142
Workforce Excellence [Member] | Geography Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue	(5,302)	(3,606)
Business Transformation Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	53,903	57,995
Business Transformation Services [Member] | Automotive Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	29,702	34,176
Business Transformation Services [Member] | Financial and Insurance Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,471	1,915
Business Transformation Services [Member] | Manufacturing Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,958	5,018
Business Transformation Services [Member] | Energy, Oil and Gas Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,173	1,028
Business Transformation Services [Member] | U.S. Government Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,582	1,729
Business Transformation Services [Member] | UK Government Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	5,267	4,043
Business Transformation Services [Member] | Information and Communication Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	629	459
Business Transformation Services [Member] | Aerospace Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,017	103
Business Transformation Services [Member] | Electronics Semiconductor Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	217	246
Business Transformation Services [Member] | Life Sciences Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,214	1,933
Business Transformation Services [Member] | Other Market Sector [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,673	7,345
Business Transformation Services [Member] | Managed Learning Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Business Transformation Services [Member] | Engineering and Technical Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Business Transformation Services [Member] | Sales Enablement [Member]
Disaggregation of Revenue [Line Items]
Revenue	32,488	35,551
Business Transformation Services [Member] | Organizational Development [Member]
Disaggregation of Revenue [Line Items]
Revenue	21,415	22,444
Business Transformation Services [Member] | Reportable Geographical Components [Member] | Americas [Member]
Disaggregation of Revenue [Line Items]
Revenue	36,849	40,620
Business Transformation Services [Member] | Reportable Geographical Components [Member] | EMEA [Member]
Disaggregation of Revenue [Line Items]
Revenue	16,161	15,017
Business Transformation Services [Member] | Reportable Geographical Components [Member] | Asia Pacific [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,739	5,134
Business Transformation Services [Member] | Geography Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ (3,846)	$ (2,776)

Significant Customers & Conce_2

Significant Customers & Concentration of Credit Risk (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Concentration Risk [Line Items]
Unbilled accounts receivable	$ 104,195		$ 131,852
Single Customer
Concentration Risk [Line Items]
Concentration risk percentage	13.00%
Unbilled accounts receivable	$ 13,600
Single Financial Services Customer
Concentration Risk [Line Items]
Unbilled accounts receivable	$ 12,400
Revenue | Single Customer | Automotive Industry
Concentration Risk [Line Items]
Concentration risk percentage	14.00%	13.00%
Revenue | Single Financial Services Customer | Financial & Insurance Industry [Member]
Concentration Risk [Line Items]
Concentration risk percentage	9.00%	11.00%
Revenue | Automotive Industry
Concentration Risk [Line Items]
Concentration risk percentage	25.00%	27.00%
Revenue | Financial & Insurance Industry [Member]
Concentration Risk [Line Items]
Concentration risk percentage	16.00%	15.00%
Accounts Receivable | Single Financial Services Customer
Concentration Risk [Line Items]
Concentration risk percentage	8.00%

Earnings Per Share (Details)

Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Non-dilutive instruments (shares)	36	51
Dilutive common stock equivalents (shares)	35	31

Divestiture - Narrative (Detail

Divestiture - Narrative (Details) - USD ($) $ in Thousands	Jan. 02, 2020	Dec. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	Jan. 01, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of business			$ 3,328	$ 0
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price					$ 4,800
Proceeds from sale of business	$ 3,500	$ 1,500
Cash payment for settlement of net working capital	$ 200
Additional consideration upon achievement of milestone					500
Pre-tax gain on sale of the business			1,100
Selling costs			$ 1,300
Net working capital					100
Goodwill disposal					$ 2,600

Intangible Assets (Details)

Intangible Assets (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Goodwill [Roll Forward]
Beginning Balance	$ 171,563
Foreign currency translation	(4,157)
Ending Balance	164,812
Goodwill, Written off Related to Sale of Business Unit	2,594
Goodwill [Line Items]
Goodwill, Written off Related to Sale of Business Unit	2,594
Workforce Excellence [Member]
Goodwill [Roll Forward]
Beginning Balance	119,311
Foreign currency translation	(2,921)
Ending Balance	113,796
Goodwill, Written off Related to Sale of Business Unit	2,594
Goodwill [Line Items]
Goodwill, Written off Related to Sale of Business Unit	2,594
Business Transformation Services [Member]
Goodwill [Roll Forward]
Beginning Balance	52,252
Foreign currency translation	(1,236)
Ending Balance	51,016
Goodwill, Written off Related to Sale of Business Unit	0
Goodwill [Line Items]
Goodwill, Written off Related to Sale of Business Unit	$ 0

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 23,538	$ 26,263
Accumulated Amortization	(8,955)	(9,919)
Net Carrying Amount	14,583	16,344
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	20,071	22,348
Accumulated Amortization	(6,733)	(7,473)
Net Carrying Amount	13,338	14,875
Intellectual property and other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	3,467	3,915
Accumulated Amortization	(2,222)	(2,446)
Net Carrying Amount	$ 1,245	$ 1,469

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 441	$ 354
Board of Directors and other stock grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	330	97
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 111	$ 257

Debt and Financial Instruments

Debt and Financial Instruments (Details Textual)	Nov. 30, 2018USD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2019	May 07, 2020USD ($)	Dec. 31, 2019USD ($)
Short-term Debt [Line Items]
Long-term debt		$ 74,837,000			$ 82,870,000
Debt Issuance Costs, Net		1,100,000
Financing Security Agreement [Member] | Base Rate [Member] | Minimum
Short-term Debt [Line Items]
Interest rate spread	25.00%
Financing Security Agreement [Member] | Base Rate [Member] | Maximum
Short-term Debt [Line Items]
Interest rate spread	125.00%
Financing Security Agreement [Member] | LIBOR
Short-term Debt [Line Items]
Interest rate spread	100.00%
Financing Security Agreement [Member] | LIBOR | Minimum
Short-term Debt [Line Items]
Interest rate spread	125.00%
Financing Security Agreement [Member] | LIBOR | Maximum
Short-term Debt [Line Items]
Interest rate spread	225.00%
Financing Security Agreement [Member] | Overnight Bank Funding Rate [Member]
Short-term Debt [Line Items]
Interest rate spread	50.00%
Revolving Credit Facility [Member]
Short-term Debt [Line Items]
Available borrowings		$ 22,300,000
Weighted average interest rate		3.90%	4.80%
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Line of Credit [Member]
Short-term Debt [Line Items]
Borrowing capacity	$ 200,000,000
Leverage ratio		2.3
Minimum interest expense coverage		6
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Line of Credit [Member] | Subsequent Event
Short-term Debt [Line Items]
Borrowing capacity				$ 140,000,000
Minimum interest expense coverage				3
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Line of Credit [Member] | Subsequent Event | Fiscal Quarters Through March 31, 2020 [Member]
Short-term Debt [Line Items]
Leverage ratio				3
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Line of Credit [Member] | Minimum | Subsequent Event | Fiscal Quarters Through December 31, 2020 [Member]
Short-term Debt [Line Items]
Leverage ratio				3
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Line of Credit [Member] | Maximum | Subsequent Event | Fiscal Quarters Through December 31, 2020 [Member]
Short-term Debt [Line Items]
Leverage ratio				3.75
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Foreign Line of Credit [Member]
Short-term Debt [Line Items]
Borrowing capacity	20,000,000
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Accordion Feature [Member]
Short-term Debt [Line Items]
Borrowing capacity	100,000,000
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Letter of Credit [Member]
Short-term Debt [Line Items]
Borrowing capacity	20,000,000
Revolving Credit Facility [Member] | Financing Security Agreement [Member] | Swing Line Loan Credit [Member]
Short-term Debt [Line Items]
Borrowing capacity	$ 20,000,000

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income tax expense	$ (629)	$ 147
Effective income tax percent	32.70%	30.60%

Lease - Schedule of Lease Expen

Lease - Schedule of Lease Expenses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating lease cost	$ 2,329	$ 2,457
Short-term lease cost	358	353
Total lease costs	$ 2,687	$ 2,810

Lease - Schedule of Supplementa

Lease - Schedule of Supplemental Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 25,036	$ 27,251
Current portion of operating lease liabilities	7,739	7,871
Non-current portion of operating lease liabilities	20,776	22,159
Total operating lease liabilities	28,515	30,030
Cash paid for amounts included in the measurement of operating lease liabilities	2,471,000	10,137,000
Right-of-use assets obtained in exchange for operating lease liabilities	$ 964,000	$ 4,353,000
Weighted-average remaining lease term for operating leases	5 years 6 months	5 years 6 months
Weighted-average discount rate for operating leases	4.70%	4.70%

Lease - Schedule of Reconciliat

Lease - Schedule of Reconciliation of Future Undiscounted Cash Flows to Operating Lease Liabilities After Adoption of 842 (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Operating Lease Liabilities, Payments Due [Abstract]
2020 (excluding the three months ended March 31, 2020)	$ 6,435
2020	6,567
2021	5,361
2022	4,305
2023	3,957
Thereafter	5,912
Total future lease payments	32,537
Less: imputed interest	(4,022)
Total operating lease liabilities	28,515	$ 30,030
Less: current portion of lease liabilities	(7,739)	(7,871)
Long-term portion of operating lease liabilities	$ 20,776	$ 22,159

Business Segments (Details)

Business Segments (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)segmentreporting_unitpractice_area	Mar. 31, 2019USD ($)
Segment Reporting [Abstract]
Number of reportable business segments | segment	2
Segment Reporting Information [Line Items]
Revenue	$ 128,281	$ 139,473
Gross Profit	17,614	21,278
General and administrative expenses	17,284	16,127
Sales and marketing expenses	1,839	1,989
Restructuring charges	0	1,119
Gain on change in fair value of contingent consideration, net	0	50
Operating income	(445)	2,093
Other income (expense)	500	14
Income before income tax expense	$ (1,923)	481
Number of reporting units | reporting_unit	4
Number of practice areas | practice_area	4
Gain on sale of business	$ 1,064	0
Workforce Excellence [Member]
Segment Reporting Information [Line Items]
Revenue	74,378	81,478
Gross Profit	$ 11,493	13,455
Number of practice areas | practice_area	2
Business Transformation Services [Member]
Segment Reporting Information [Line Items]
Revenue	$ 53,903	57,995
Gross Profit	$ 6,121	7,823
Number of practice areas | practice_area	2
Operating Segments
Segment Reporting Information [Line Items]
Revenue	$ 128,281	139,473
Operating Segments | Workforce Excellence [Member]
Segment Reporting Information [Line Items]
Revenue	74,378	81,478
Operating Segments | Business Transformation Services [Member]
Segment Reporting Information [Line Items]
Revenue	$ 53,903	$ 57,995