Exponent (EXPO) 10-K 25 Feb 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Feb. 18, 2022	Jul. 02, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Registrant Name	EXPONENT, INC.
Entity Central Index Key	0000851520
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 3,445,619,669
Trading Symbol	EXPO
Entity Common Stock, Shares Outstanding		52,116,161
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	false
Entity File Number	0-18655
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0218904
Entity Address, Address Line One	149 Commonwealth Drive
Entity Address, City or Town	Menlo Park
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94025
City Area Code	650
Local Phone Number	326-9400
Document Annual Report	true
Document Transition Report	false
ICFR Auditor Attestation Flag	true
Entity Interactive Data Current	Yes
Title of each class	Common Stock, par value $0.001 per share
Name of each exchange on which registered	NASDAQ
Auditor Firm ID	185
Auditor Name	KPMG, LLP
Auditor Location	San Francisco, California
Documents Incorporated by Reference	Portions of the registrant’s Definitive Proxy Statement for the registrant’s 2022 Annual Meeting of Stockholders to be held on June 2, 2022 are incorporated by reference into Part III of this Annual Report on Form 10-K.

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Revenues:
Revenues before reimbursements	$ 434,850	$ 378,412	$ 391,390
Reimbursements	31,419	21,488	25,809
Revenues	466,269	399,900	417,199
Operating expenses:
Compensation and related expenses	278,047	250,041	252,197
Other operating expenses	32,594	32,234	33,562
Reimbursable expenses	31,419	21,488	25,809
General and administrative expenses	15,282	12,888	20,520
Total operating expenses	357,342	316,651	332,088
Operating income	108,927	83,249	85,111
Other income:
Interest income	66	1,705	3,912
Miscellaneous income, net	16,844	11,982	15,167
Income before income taxes	125,837	96,936	104,190
Provision for income taxes	24,635	14,384	21,730
Net income	$ 101,202	$ 82,552	$ 82,460
Net income per share:
Basic (in dollars per share)	$ 1.92	$ 1.58	$ 1.56
Diluted (in dollars per share)	$ 1.90	$ 1.55	$ 1.53
Shares used in per share computations:
Basic (in shares)	52,610	52,388	52,691
Diluted (in shares)	53,331	53,323	53,884
Cash dividends declared per common share (in dollars per share)	$ 0.80	$ 0.76	$ 0.64

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 101,202	$ 82,552	$ 82,460
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments, net of tax of $0, $0, and $0, respectively	14	65	145
Reclassification adjustment for currency translation adjustments on planned disposal of a subsidiary, net of tax of $0, included in miscellaneous income, net on the consolidated statement of income			601
Unrealized gain/(loss) arising during the period on investments, net of tax of $2, $79 and $(114), respectively	(65)	(237)	347
Comprehensive income	$ 101,151	$ 82,380	$ 83,553

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax	$ 0	$ 0	$ 0
Reclassification adjustment for currency translation adjustments on planned disposal of subsidiary, tax	0
Unrealized gain/(loss) arising during the period on investments, tax	$ 2	$ 79	$ (114)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Current assets:
Cash and cash equivalents	$ 297,687	$ 197,525
Short-term investments		45,001
Accounts receivable, net of allowance for contract losses and doubtful accounts of $4,423 and $3,995, respectively	139,861	111,565
Prepaid expenses and other current assets	15,214	12,741
Total current assets	452,762	366,832
Property, equipment and leasehold improvements, net	59,971	59,823
Operating lease right-of-use assets	14,370	19,322
Goodwill	8,607	8,607
Deferred income taxes	46,546	40,539
Deferred compensation plan assets	99,962	83,731
Other assets	1,521	1,242
Total assets	683,739	580,096
Current liabilities:
Accounts payable and accrued liabilities	24,504	16,327
Accrued payroll and employee benefits	103,552	83,194
Deferred revenues	19,762	11,800
Operating lease liabilities	5,164	5,987
Total current liabilities	152,982	117,308
Other liabilities	2,886	2,986
Deferred compensation plan liabilities	100,999	83,961
Operating lease liabilities	9,807	14,343
Total liabilities	266,674	218,598
Commitments and contingencies (Note 13)
Stockholders’ equity:
Preferred stock, $0.001 par value; 2,000 shares authorized; no shares outstanding
Common stock, $0.001 par value; 120,000 shares authorized; 65,707 shares issued	66	66
Additional paid-in capital	281,419	265,328
Accumulated other comprehensive income/(loss)
Investment securities, available for sale		65
Foreign currency translation adjustments	(1,983)	(1,997)
Accumulated other comprehensive income (loss)	(1,983)	(1,932)
Retained earnings	478,370	421,809
Treasury stock, at cost: 13,591 and 13,903 shares held, respectively	(340,807)	(323,773)
Total stockholders’ equity	417,065	361,498
Total liabilities and stockholders’ equity	$ 683,739	$ 580,096

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Statement Of Financial Position [Abstract]
Accounts receivable, net of allowance for contract losses and doubtful accounts	$ 4,423	$ 3,995
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	2,000,000	2,000,000
Preferred Stock, Shares Outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	120,000,000	120,000,000
Common stock, shares issued	65,707,000	65,707,000
Treasury stock, shares	13,591,000	13,903,000

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total		Common Stock [Member]	Additional paid-in capital [Member]	Accumulated other comprehensive income (loss) [Member]	Retained earnings [Member]	Treasury Stock [Member]
Balance at Dec. 28, 2018	$ 313,909		$ 66	$ 227,283	$ (2,853)	$ 342,024	$ (252,611)
Balances (in shares) at Dec. 28, 2018			65,707,000				14,208,000
Employee stock purchase plan	1,668			1,384			$ 284
Employee stock purchase plan (in shares)							(27,000)
Exercise of stock options	1,561			(141)			$ 1,702
Exercise of stock options (in shares)							166,000
Amortization of unrecognized stock-based compensation	8,710			8,710
Purchase of treasury shares	(21,957)						$ (21,957)
Purchase of treasury shares (in shares)							342,000
Foreign currency translation adjustments	145				145
Reclassification adjustment for currency translation adjustments on planned disposal of a subsidiary	601				601
Grant of restricted stock units to settle accrued bonus	7,947			7,947
Settlement of restricted stock units	(11,183)			(961)		(5,146)	$ (5,076)
Settlement of restricted stock units (in shares)							(406,000)
Unrealized gain (loss) on investments	347				347
Dividends and dividend equivalent rights	(33,957)			713		(34,670)
Net income	82,460					82,460
Balance at Jan. 03, 2020	350,251		$ 66	244,935	(1,760)	384,668	$ (277,658)
Balances (in shares) at Jan. 03, 2020			65,707,000				13,951,000
Employee stock purchase plan	1,791			1,536			$ 255
Employee stock purchase plan (in shares)							(24,000)
Exercise of stock options	4,940			1,996			$ 2,944
Exercise of stock options (in shares)							(284,000)
Amortization of unrecognized stock-based compensation	9,165			9,165
Purchase of treasury shares	(40,049)						$ (40,049)
Purchase of treasury shares (in shares)							636,000
Foreign currency translation adjustments	65				65
Grant of restricted stock units to settle accrued bonus	8,645			8,645
Settlement of restricted stock units	(15,263)			(1,460)		(4,538)	$ (9,265)
Settlement of restricted stock units (in shares)							(376,000)
Unrealized gain (loss) on investments	(237)				(237)
Dividends and dividend equivalent rights	(40,362)			511		(40,873)
Net income	82,552					82,552
Balance at Jan. 01, 2021	361,498		$ 66	265,328	(1,932)	421,809	$ (323,773)
Balances (in shares) at Jan. 01, 2021			65,707,000				13,903,000
Employee stock purchase plan	1,977			1,777			$ 200
Employee stock purchase plan (in shares)							(20,000)
Exercise of stock options	$ 1,134			657			$ 477
Exercise of stock options (in shares)	(48,000)	[1]					(48,000)
Amortization of unrecognized stock-based compensation	$ 9,296			9,296
Purchase of treasury shares	(7,000)						$ (7,000)
Purchase of treasury shares (in shares)							78,000
Foreign currency translation adjustments	14				14
Grant of restricted stock units to settle accrued bonus	7,637			7,637
Settlement of restricted stock units	(15,666)			(3,276)		(1,679)	$ (10,711)
Settlement of restricted stock units (in shares)							(322,000)
Unrealized gain (loss) on investments	(6)				(65)	59
Dividends and dividend equivalent rights	(43,021)					(43,021)
Net income	101,202					101,202
Balance at Dec. 31, 2021	$ 417,065		$ 66	$ 281,419	$ (1,983)	$ 478,370	$ (340,807)
Balances (in shares) at Dec. 31, 2021			65,707,000				13,591,000
[1]	Does not include restricted stock or employee stock purchase plans.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 01, 2021	Jan. 03, 2020	Jan. 03, 2020
Cash flows from operating activities:
Net income	$ 101,202,000		$ 82,552,000	$ 82,460,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, equipment and leasehold improvements	6,487,000		6,871,000	6,806,000
Amortization of premiums and accretion of discounts on short-term investments	(11,000)		(163,000)	(516,000)
Provision for contract losses and doubtful accounts	1,958,000		1,849,000	2,224,000
Stock-based compensation	19,263,000	$ 17,278,000	17,278,000	17,466,000	$ 17,466,000
Deferred income tax provision	(6,005,000)		(3,639,000)	(2,845,000)
Changes in operating assets and liabilities:
Accounts receivable	(30,254,000)		6,724,000	(16,548,000)
Prepaid expenses and other current assets	(4,407,000)		(9,075,000)	(3,343,000)
Change in operating leases	(406,000)		(91,000)	205,000
Accounts payable and accrued liabilities	8,443,000		(2,646,000)	6,715,000
Accrued payroll and employee benefits	20,336,000		4,562,000	11,891,000
Deferred revenues	7,962,000		(910,000)	3,544,000
Net cash provided by operating activities	124,568,000		103,312,000	108,059,000
Cash flows from investing activities:
Capital expenditures	(6,826,000)		(4,987,000)	(23,038,000)
Purchase of short-term investments	(34,994,000)		(39,989,000)	(38,693,000)
Maturity of short-term investments	79,998,000		50,000,000	66,000,000
Net cash provided by investing activities	38,178,000		5,024,000	4,269,000
Cash flows from financing activities:
Payroll taxes for restricted stock units	(15,666,000)		(15,263,000)	(11,183,000)
Repurchase of common stock	(7,000,000)		(40,049,000)	(21,957,000)
Exercise of stock-based payment awards	3,111,000		6,732,000	3,229,000
Dividends and dividend equivalent rights	(43,198,000)		(39,775,000)	(33,503,000)
Net cash used in financing activities	(62,753,000)		(88,355,000)	(63,414,000)
Effect of foreign currency exchange rates on cash and cash equivalents	169,000		1,108,000	463,000
Net increase in cash and cash equivalents	100,162,000		21,089,000	49,377,000
Cash and cash equivalents at beginning of year	197,525,000		176,436,000	127,059,000
Cash and cash equivalents at end of year	$ 297,687,000	$ 197,525,000	$ 197,525,000	$ 176,436,000	$ 176,436,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1: Summary of Significant Accounting Policies Basis of Presentation Exponent, Inc. together with its subsidiaries (collectively referred to as the “Company”) is a science and engineering consulting firm that provides solutions to complex problems. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The Company operates on a 52-53 week fiscal year with each year ending on the Friday closest to December 31 st Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Estimates are used for, but not limited to, revenue recognition, allowance for contract losses and doubtful accounts, stock-based compensation, income taxes, goodwill, the useful life of property, equipment and leasehold improvements, and operating lease liabilities. Actual results could differ from those estimates. Foreign Currency Translation The Company translates the assets and liabilities of foreign subsidiaries, whose functional currency is the local currency, at exchange rates in effect at the balance sheet date. Revenues and expenses are translated at the average rates of exchange prevailing during the year. The adjustment resulting from translating the financial statements of such foreign subsidiaries is included in accumulated other comprehensive income/(loss), which is reflected as a separate component of stockholders’ equity. Cash Equivalents Cash equivalents consist of highly liquid investments such as money market mutual funds, commercial paper and debt securities with original remaining maturities of three months or less from the date of purchase. Short-term Investments Short-term investments consist of debt securities classified as available-for-sale and are carried at their fair value as of the balance sheet date. Short-term investments generally mature between three months and three years from the purchase date. Investments with maturities beyond one year are classified as short-term based on their highly liquid nature and because such marketable securities represent investments readily available for current operations. The amortized cost of securities is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization is included in interest income. Realized gains or losses are determined on the specific identification method and are reflected in other income. Net unrealized gains and losses are recorded directly in accumulated other comprehensive income/(loss) except for unrealized losses that are deemed to be other-than-temporary, which are reflected in net income. Investments are reviewed on a regular basis to evaluate whether or not any security has experienced an other-than temporary decline in fair value. When assessing investments for other-than-temporary declines in fair value, the Company considers the significance of the decline in value as a percentage of the original cost, how long the market value of the investment has been less than its original cost, any news that has been released specific to the investee, and the Company’s intent to sell, or whether it is more likely than not it will be required to sell the investment before recovery of the investment’s cost basis. Allowances for Contract Losses and Doubtful Accounts The Company maintains allowances for estimated losses resulting from the inability of customers to meet their financial obligations or for disputes that affect the Company’s ability to fully collect amounts due. In circumstances where the Company is aware of a specific customer’s inability to meet its financial obligations or aware of a dispute with a specific customer, a specific allowance is recorded to reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers the Company recognizes allowances for doubtful accounts based upon historical write-offs, customer concentration, customer creditworthiness, current and forecasts of future economic conditions, aging of amounts due and changes in customer payment terms. Property, Equipment and Leasehold Improvements Property, equipment and leasehold improvements are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are recognized using the straight-line method. Buildings are depreciated over their estimated useful lives ranging from 30 to 40 years. Equipment is depreciated over its estimated useful life, which generally ranges from two to seven years. Leasehold improvements are amortized over the shorter of their estimated useful lives, generally seven years, or the term of the related lease. Impairment of Long-Lived Assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future undiscounted cash flows to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company has not recognized impairment losses on any long-lived assets in 2021, 2020 or 2019. Goodwill The Company assesses the impairment of goodwill annually and whenever events or changes in circumstances indicate that the carrying amount may be impaired. The Company’s annual goodwill impairment review is completed during the fourth quarter of each year. The Company evaluates goodwill for each reporting unit for impairment by assessing qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. The Company considers events and circumstances, including but not limited to, macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, changes in customers, a change in the composition or carrying amount of a reporting unit’s net assets and changes in the price of its common stock. If, after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then the quantitative goodwill impairment test is not performed. The Company completed its annual assessment for all reporting units with goodwill for 2021 and determined, after assessing the totality of the qualitative factors, that it is more likely than not that the fair value of each reporting unit is greater than its respective carrying amount. Accordingly, there was no indication of impairment of goodwill for any of the Company’s reporting units and the quantitative goodwill impairment test was not performed. The Company did not recognize any goodwill impairment losses in 2021, 2020 or 2019. Deferred Revenues Deferred revenues represent amounts billed to clients in advance of services provided. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax basis and the financial reporting basis of assets and liabilities. Deferred tax assets and liabilities are measured using the enacted tax rates and laws in effect when the differences are expected to reverse. The effect on deferred tax assets and liabilities from changes in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded for deferred tax assets if it is more likely than not that some portion or all of the deferred tax assets will not be realized. An uncertain tax position is recognized if it is determined that it is more likely than not to be sustained upon examination. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company’s policy is to recognize interest and penalties related to unrecognized tax benefits as income tax expense. Accrued interest and penalties are insignificant at December 31, 2021 and January 1, 2021 . Fair Value of Financial Instruments Financial instruments consist of cash and cash equivalents, short-term investments, accounts receivable, other assets and accounts payable. Cash, cash equivalents and short-term investments are recorded at fair value. The carrying amount of the Company’s accounts receivable, other assets and accounts payable approximates their fair values due to their short maturities. Stock-Based Compensation Stock-based compensation is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period of the entire award. The Company accounts for forfeitures of stock-based awards when they occur. Net Income Per Share Basic per share amounts are computed using the weighted-average number of common shares outstanding during the period. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive. The following schedule reconciles the denominators of the Company’s calculation for basic and diluted net income per share: Fiscal Years (In thousands) 2021 2020 2019 Shares used in basic per share computation 52,610 52,388 52,691 Effect of dilutive common stock options outstanding 241 333 458 Effect of unvested restricted stock units outstanding 480 602 735 Shares used in diluted per share computation 53,331 53,323 53,884 There were no equity awards excluded from the diluted per share calculation for 2021 and 2019. Common stock options to purchase 35,604 shares were excluded from the diluted per share calculation for 2020 due to their anti-dilutive effect. Recently Accounting Pronouncements Not Yet Effective There are no new accounting pronouncements that have significance, or potential significance, to the Company’s consolidated financial statements.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer [Abstract]
Revenue Recognition	Note 2: Revenue Recognition Substantially all of the Company’s engagements are performed under time and materials or fixed-price arrangements. For time and materials contracts, the Company utilizes the practical expedient under Accounting Standards Codification 606 – Revenue from Contracts with Customers The following table discloses the percent of the Company’s revenue generated from time and materials contracts: Fiscal Years 2021 2020 2019 Engineering & Other Scientific 61% 61% 66% Environmental and Health 17% 19% 18% Total time and materials revenues 78% 80% 84% For fixed-price contracts the Company recognizes revenue over time because of the continuous transfer of control to the customer. The customer typically controls the work in process as evidenced either by contractual termination clauses or by the Company’s rights to payment for work performed to date to deliver services that do not have an alternative use to the Company. Revenue for fixed-price contracts is recognized based on the relationship of incurred labor hours at standard rates to the Company’s estimate of the total labor hours at standard rates it expects to incur over the term of the contract. The Company believes this methodology achieves a reliable measure of the revenue from the consulting services it provides to its customers under fixed-price contracts given the nature of the consulting services the Company provides. The following table discloses the percent of the Company’s revenue generated from fixed price contracts: Fiscal Years 2021 2020 2019 Engineering & Other Scientific 21% 19% 15% Environmental and Health 1% 1% 1% Total fixed price revenues 22% 20% 16% Deferred revenues represent amounts billed to clients in advance of services provided. During 2021 8,387,000 of revenues were recognized that were included in the deferred revenue balance at January 1, 2021. During 2020, $8,815,000 of revenues were recognized that were included in the deferred revenue balance at January 3, 2020. During 2019, $5,754,000 of revenue were recognized that were included in the deferred revenue balance at December 28, 2018. Reimbursements, including those related to travel and other out-of-pocket expenses, and other similar third-party costs such as the cost of materials and certain subcontracts, are included in revenues, and an equivalent amount of reimbursable expenses are included in operating expenses. Any mark-up on reimbursable expenses is included in revenues before reimbursements. The Company reports revenues net of subcontractor fees for certain subcontracts where the Company has determined that it is acting as an agent because its performance obligation is to arrange for the provision of goods or services by another party. The total amount of subcontractor fees not included in revenues because the Company was acting as an agent were $15,357,000, $9,408,000 and $14,409,000 during 2021, 2020 and 2019, respectively.

Cash, cash equivalents and shor

Cash, cash equivalents and short-term investments	12 Months Ended
	Dec. 31, 2021
Cash And Cash Equivalents [Abstract]
Cash, cash equivalents and short-term investments	Note 3: Cash, cash equivalents and short-term investments Cash, cash equivalents and short-term investments consisted of the following as of December 31, 2021: Estimated (In thousands) Amortized Cost Unrealized Gains Unrealized Losses Fair Value Classified as current assets: Cash $ 196,106 $ — $ — $ 196,106 Cash equivalents: Money market securities 101,581 — — 101,581 Total cash equivalents 101,581 — — 101,581 Total cash and cash equivalents 297,687 — — 297,687 Short-term investments: U.S. Treasury securities — — — — Total short-term investments — — — — Total cash, cash equivalents and short-term investments $ 297,687 $ — $ — $ 297,687 Cash, cash equivalents and short-term investments consisted of the following as of January 1, 2021: Estimated (In thousands) Amortized Cost Unrealized Gains Unrealized Losses Fair Value Classified as current assets: Cash $ 146,083 $ — $ — $ 146,083 Cash equivalents: Money market securities 51,442 — — 51,442 Total cash equivalents 51,442 — — 51,442 Total cash and cash equivalents 197,525 — — 197,525 Short-term investments: U.S. Treasury securities 44,993 8 — 45,001 Total short-term investments 44,993 8 — 45,001 Total cash, cash equivalents and short-term investments $ 242,518 $ 8 $ — $ 242,526

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 4: Fair Value Measurements The Company measures certain financial assets and liabilities at fair value on a recurring basis, including available-for-sale fixed income securities, trading fixed income and equity securities held in its deferred compensation plan and the liability associated with its deferred compensation plan. There have been no transfers between fair value measurement levels during 2021, 2020 and 2019. Any transfers between fair value measurement levels would be recorded on the actual date of the event or change in circumstances that caused the transfer. The fair value of these certain financial assets and liabilities was determined using the following inputs at December 31, 2021 (in thousands): Fair Value Measurements at Reporting Date Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Money market securities (1) $ 101,581 $ 101,581 $ — $ — Fixed income trading securities held in deferred compensation plan (2) 25,275 25,275 — — Equity trading securities held in deferred compensation plan (2) 84,067 84,067 — — Total $ 210,923 $ 210,923 $ — $ — Liabilities Deferred compensation plan (3) 110,379 110,379 — — Total $ 110,379 $ 110,379 $ — $ — (1) Included in cash and cash equivalents on the Company’s consolidated balance sheet. ( 2 ) Included in prepaid expenses and other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet. ( 3 ) Included in accounts payable and accrued liabilities and deferred compensation plan liabilities on the Company’s consolidated balance sheet. The fair value of these certain financial assets and liabilities was determined using the following inputs at January 3, 2020 (in thousands): Fair Value Measurements at Reporting Date Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Money market securities (1) $ 51,442 $ 51,442 $ — $ — Fixed income available for sale securities (2) 45,001 — 45,001 — Fixed income trading securities held in deferred compensation plan (3) 26,274 26,274 — — Equity trading securities held in deferred compensation plan (3) 62,473 62,473 — — Total $ 185,190 $ 140,189 $ 45,001 $ — Liabilities Deferred compensation plan (4) 88,977 88,977 — — Total $ 88,977 $ 88,977 $ — $ — (1) Included in cash and cash equivalents on the Company’s consolidated balance sheet. (2) Included in short-term investments on the Company’s consolidated balance sheet. (3) Included in prepaid expenses and other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet. (4) Included in accounts payable and accrued liabilities and deferred compensation plan liabilities on the Company’s consolidated balance sheet. Fixed income available-for-sale securities as of January 1, 2021 represent primarily obligations of the United States Treasury. Fixed income and equity trading securities as of December 31, 2021 and January 1, 2021 represent mutual funds held in the Company’s deferred compensation plan. See Note 11 for additional information about the Company’s deferred compensation plan. At January 1, 2021 all short-term fixed income securities classified as short-term investments were due to mature within one year. At December 31, 2021, and January 1, 2021, the Company did not have any assets or liabilities valued using significant unobservable inputs. The following financial instruments are not measured at fair value on the Company's consolidated balance sheet at December 31, 2021, but require disclosure of their fair values: accounts receivable, other assets and accounts payable. The estimated fair value of such instruments at December 31, 2021 approximates their carrying value as reported on the consolidated balance sheet. There were no other-than-temporary impairments or credit losses related to available-for-sale securities during 2021, 2020 and 2019.

Property, Equipment and Leaseho

Property, Equipment and Leasehold Improvements	12 Months Ended
	Dec. 31, 2021
Property Plant And Equipment [Abstract]
Property, Equipment and Leasehold Improvements	Note 5: Property, Equipment and Leasehold Improvements Fiscal Years (In thousands) 2021 2020 Property: Land $ 18,339 $ 18,339 Buildings 64,854 62,324 Construction in progress 526 650 Equipment: Machinery and equipment 50,835 48,728 Office furniture and equipment 10,126 10,500 Leasehold improvements 13,687 13,201 158,367 153,742 Less accumulated depreciation and amortization 98,396 93,919 Property, equipment and leasehold improvements, net $ 59,971 $ 59,823 Depreciation and amortization for 2021, 2020 and 2019 was $6,487,000, $6,871,000 and $6,806,000, respectively.

Other Significant Balance Sheet

Other Significant Balance Sheet Components	12 Months Ended
	Dec. 31, 2021
Significant Balance Sheet Components [Abstract]
Other Significant Balance Sheet Components	Note 6: Other Significant Balance Sheet Components Account receivable, net Fiscal Years (In thousands) 2021 2020 Billed accounts receivable $ 102,028 $ 80,298 Unbilled accounts receivable 42,256 35,262 Allowance for contract losses and doubtful accounts (4,423 ) (3,995 ) Total accounts receivable, net $ 139,861 $ 111,565 Accounts payable and accrued liabilities Fiscal Years (In thousands) 2021 2020 Accounts payable $ 3,193 $ 3,279 Accrued liabilities 21,311 13,048 Total accounts payable and other accrued liabilities $ 24,504 $ 16,327 Accrued payroll and employee benefits Fiscal Years (In thousands) 2021 2020 Accrued bonuses payable $ 66,723 $ 51,126 Accrued 401(k) contributions 9,332 9,127 Accrued vacation 13,100 13,174 Deferred compensation plan 9,380 5,016 Other accrued payroll and employee benefits 5,017 4,751 Total accrued payroll and employee benefits $ 103,552 $ 83,194 Other accrued payroll and employee benefits consist primarily of accrued wages, payroll taxes and disability insurance programs. A portion of accrued bonuses payable will be settled by issuing fully vested restricted stock units. See Note 9 and Note 16 for additional information.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Note 7: Income Taxes Income before income taxes includes income from foreign operations of $12,326,000, $10,092,000 and $8,017,000 for 2021, 2020 and 2019, respectively. Total income tax expense for 2021, 2020 and 2019 consisted of the following: Fiscal Years (In thousands) 2021 2020 2019 Current Federal $ 19,800 $ 11,553 $ 16,498 Foreign 2,252 1,873 1,523 State 8,588 4,597 6,554 30,640 18,023 24,575 Deferred Federal (3,930 ) (2,766 ) (1,727 ) State (2,075 ) (873 ) (1,118 ) (6,005 ) (3,639 ) (2,845 ) Total $ 24,635 $ 14,384 $ 21,730 The Company’s effective tax rate differs from the statutory federal tax rate of 21% as shown in the following schedule: Fiscal Years (In thousands) 2021 2020 2019 Tax at federal statutory rate $ 26,426 $ 20,357 $ 21,880 State taxes, net of federal benefit 5,174 2,942 4,129 Divestiture of foreign subsidiary — 46 956 Non-deductible officer compensation 997 907 759 Non-deductible expenses 19 118 345 Non-deductible stock-based compensation 13 (14 ) 2 Excess tax benefit from equity incentive plans (7,850 ) (9,725 ) (6,394 ) Difference between statutory rate and foreign effective tax rate (622 ) (486 ) (341 ) Other 478 239 394 Tax expense $ 24,635 $ 14,384 $ 21,730 Effective tax rate 19.6 % 14.8 % 20.9 % The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2021 and January 1, 2021 are presented in the following schedule: Fiscal Years (In thousands) 2021 2020 Deferred tax assets: Accrued liabilities and allowances $ 17,914 $ 16,841 Deferred compensation plan 38,167 31,619 Operating leases 4,298 5,758 Property, equipment and leasehold improvements 120 — Total deferred tax assets $ 60,499 $ 54,218 Deferred tax liabilities: State taxes $ (2,062 ) $ (1,969 ) Deductible goodwill (2,120 ) (2,091 ) Operating leases (4,298 ) (5,758 ) Property, equipment and leasehold improvements — (81 ) Unrealized gain of deferred compensation plan assets (5,336 ) (3,545 ) Other (137 ) (235 ) Total deferred tax liabilities (13,953 ) (13,679 ) Net deferred tax assets $ 46,546 $ 40,539 Management believes it is more likely than not that the results of future operations will generate sufficient taxable income to realize the net deferred tax assets. The Company is entitled to a deduction for federal and state tax purposes with respect to employees’ stock award activity. The net deduction in taxes otherwise payable arising from that deduction has been recorded as an income tax benefit. For 2021, 2020 and 2019, the net deduction in tax payable arising from employees’ stock award activity was $10,009,000, $12,258,000 and $8,067,000, respectively. The Company and its subsidiaries file income tax returns in the United States federal jurisdiction, California and various other state and foreign jurisdictions. The Company is no longer subject to United States federal income tax examination for years prior to 2018. The Company is no longer subject to California franchise tax examinations for years prior to 2017. With few exceptions, the Company is no longer subject to state and local or non-United States income tax examination by tax authorities for years prior to 2017. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Balance at January 3, 2020 $ 1,923,000 Additions based on tax positions related to the current year 275,000 Reductions due to lapse of statute of limitations (325,000 ) Balance at January 1, 2021 $ 1,873,000 Additions based on tax positions related to the current year 478,000 Reductions due to lapse of statute of limitations (402,000 ) Balance at December 31, 2021 $ 1,949,000 Unrecognized tax benefits are included in other liabilities in the accompanying balance sheet. To the extent these unrecognized tax benefits are ultimately recognized, they will impact the effective tax rate by $1,571,000 in a future period. There are no uncertain tax positions whose resolution in the next 12 months is expected to materially affect operating results.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2021
Stockholders Equity Note [Abstract]
Stockholders' Equity	Note 8: Stockholders’ Equity Preferred Stock The Company has authorized 2,000,000 shares of undesignated preferred stock with a par value of $0.001 per share. None of the preferred shares were issued and outstanding at December 31, 2021 and January 1, 2021. Dividends The Company declared and paid cash dividends per share of common stock during the periods presented as follows: Fiscal Years 2021 Dividends Amount Per Share (in thousands) First Quarter $ 0.200 $ 10,423 Second Quarter $ 0.200 10,419 Third Quarter $ 0.200 10,421 Fourth Quarter $ 0.200 10,423 $ 41,686 Fiscal Years 2020 Dividends Amount Per Share (in thousands) First Quarter $ 0.190 $ 9,913 Second Quarter $ 0.190 9,801 Third Quarter $ 0.190 9,808 Fourth Quarter $ 0.190 9,839 $ 39,361 Treasury Stock Net losses related to the re-issuance of treasury stock to settle restricted stock unit and stock option awards of $1,679,000, $4,538,000 and $5,146,000 were recorded as a reduction to retained earnings during 2021, 2020 and 2019, respectively. Repurchase of Common Stock The Company repurchased 78,000 shares of its common stock for $7,000,000 during 2021. The Company repurchased 636,000 shares of its common stock for $40,049,000 during 2020. The Company repurchased 342,000 shares of its common stock for $21,957,000 during 2019. On May 29, 2020, the Board of Directors authorized $45,000,000 for the repurchase of the Company’s common stock. On January 31, 2019 the Board of Directors authorized $75,000,000 for the repurchase of the Company’s common stock.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	Note 9: Stock-Based Compensation On May 29, 2008, the Company’s stockholders approved the 2008 Equity Incentive Plan and the 2008 Employee Stock Purchase Plan (“ESPP”). The 2008 Equity Incentive Plan and ESPP were previously adopted by the Company’s Board of Directors on April 8, 2008, subject to stockholder approval. The 2008 Equity Incentive Plan allows for the award of stock options, stock awards (including stock units, stock grants and stock appreciation rights or other similar equity awards) and cash awards to officers, employees, consultants and non-employee members of the Board of Directors. The total number of shares reserved for issuance under the 2008 Equity Incentive Plan was 11,856,300 shares of common stock, subject to adjustment resulting from a stock split or the payment of a stock dividend or any other increase or decrease in the number of issued shares of the Company’s stock effected without receipt of consideration by the Company. As of December 31, 2021, 1,615,692 shares were available for grant under the 2008 Equity Incentive Plan. The ESPP allows for officers and employees to purchase common stock through payroll deductions of up to 15% of a participant’s eligible compensation. Shares of common stock are purchased under the ESPP at 95% of the fair market value of the Company’s common stock on each purchase date. Subject to adjustment resulting from a stock split or the payment of a stock dividend or any other increase or decrease in the number of issued shares of the Company’s stock effected without receipt of consideration by the Company, the total number of shares reserved for issuance under the ESPP was 1,200,000 shares of common stock. As of December 31, 2021, 342,134 shares were available for grant. Weighted average purchase prices for shares sold under the ESPP plan in 2021, 2020 and 2019 were $98.64, $73.22 and $60.32, respectively. Restricted Stock Units The Company grants restricted stock units to employees and outside directors. These restricted stock unit grants are designed to attract and retain employees, and to better align employee interests with those of the Company’s stockholders. For a select group of employees, up to 40% of their annual bonus is settled with fully vested restricted stock unit awards. Under these fully vested restricted stock unit awards, the holder of each award has the right to receive one share of the Company’s common stock for each fully vested restricted stock unit four years from the date of grant. Each individual who received a fully vested restricted stock unit award is granted a matching number of unvested restricted stock unit awards. These unvested restricted stock unit awards cliff vest four years from the date of grant, at which time the holder of each award will have the right to receive one share of the Company’s common stock for each restricted stock unit award, provided the holder of each award has met certain employment conditions. In the case of retirement at 59 ½ years or older, all unvested restricted stock unit awards will continue to vest provided the holder of each award does all consulting work through the Company and does not become an employee for a past or present client, beneficial party or competitor of the Company. All restricted stock units granted have dividend equivalent rights (“DER”), which entitle holders of restricted stock units to the same dividend value per share as holders of common stock. DER are subject to the same vesting and other terms and conditions as the corresponding unvested restricted stock units. DER are accumulated and paid when the underlying shares vest and are forfeited if the underlying shares are forfeited. The value of these restricted stock unit awards is determined based on the market price of the Company’s common stock on the date of grant. The value of fully vested restricted stock unit awards issued is recorded as a reduction to accrued bonuses. The portion of bonus expense that the Company expects to settle with fully vested restricted stock unit awards is recorded as stock-based compensation during the period the bonus is earned. For 2021, 2020 and 2019, the Company recorded stock-based compensation expense associated with accrued bonus awards of $9,967,000, $8,112,000 and $8,756,000 respectively. The Company recorded stock-based compensation expense associated with the unvested restricted stock unit awards of $8,560,000, $8,472,000 and $8,127,000 during 2021, 2020 and 2019, respectively. The number of unvested restricted stock unit awards outstanding as of December 31, 2021 is as follows (1) Number of awards outstanding Weighted- average grant date fair value Weighted- average remaining contractual term (years) Aggregate intrinsic value (in thousands) (2) Balance as of January 1, 2021 724,794 $ 45.68 Awards granted 176,655 97.80 Awards vested (325,095 ) 47.36 Awards forfeited (8,315 ) 64.46 Balance at December 31, 2021 568,039 $ 60.65 1.4 $ 66,307 (1) Does not include employee stock purchase plans or stock option plans. (2) The intrinsic value is calculated as the market value as of the end of the fiscal period. As reported by the NASDAQ Global Select Market, the market value as of December 31, 2021 was $116.73. Stock Options The Company currently grants stock options under the 2008 Equity Incentive Plan. Options are granted for terms of 10 years and generally vest ratably over a four-year Option activity is as follows (1) Number of shares outstanding Weighted- average exercise price Weighted- average remaining contractual term (years) Aggregate intrinsic value (in thousands) Balance at January 1, 2021 418,394 $ 37.29 Options granted 33,333 94.20 Options forfeited and expired — — Options exercised (48,000 ) 23.63 Balance at December 31, 2021 403,727 $ 43.61 6.02 $ 29,519 Exercisable at December 31, 2021 290,894 $ 33.67 5.35 $ 24,163 (1) The total intrinsic value of options exercised during 2021, 2020 and 2019 was $4,335,000, $18,211,000 and $9,651,000, respectively. The aggregate intrinsic value in the table above represents the total pre-tax intrinsic value (the difference between the Company’s closing stock price on the last trading day of the fiscal year ended December 31, 2021, and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on December 31, 2021. This amount changes based on the fair-value of the Company’s stock. The Company uses the Black-Scholes option-pricing model to determine the fair value of options granted. The determination of the fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables. These variables include expected stock price volatility over the term of the award, actual and projected employee stock option exercise behaviors, the risk-free interest rate and expected dividends. The Company used historical exercise and post-vesting forfeiture and expiration data to estimate the expected term of options granted. The historical volatility of the Company’s common stock over a period of time equal to the expected term of the options granted was used to estimate expected volatility. The risk-free interest rate used in the option-pricing model was based on United States Treasury zero coupon issues with remaining terms similar to the expected term on the options. The dividend yield assumption considers the expectation of continued declaration of dividends, offset by option holders’ DER. All stock-based payment awards are recognized on a straight-line basis over the requisite service periods of the awards. The assumptions used to value option grants for 2021, 2020 and 2019 are as follows: Stock Option Plan Fiscal Years 2021 2020 2019 Expected term (in years) 5.7 5.8 5.7 Risk-free interest rate 0.64 % 1.48 % 2.52 % Volatility 28 % 23 % 23 % Dividend yield 0 % 0 % 0 % The weighted-average grant date fair value of options granted during 2021, 2020 and 2019 were $25.32, $19.73 and $15.16, respectively. The amount of stock-based compensation expense and the related income tax benefit recognized in the Company’s consolidated statements of income for 2021, 2020 and 2019 is as follows: Fiscal Years (In thousands) 2021 2020 2019 Compensation and related expenses: Restricted stock units $ 17,755 $ 15,946 $ 16,320 Stock option grants 736 694 583 Sub-total 18,491 16,640 16,903 General and administrative expenses: Restricted stock units 772 638 563 Sub-total 772 638 563 Total stock-based compensation expense $ 19,263 $ 17,278 $ 17,466 Income tax benefit $ 10,009 $ 12,258 $ 8,067 As of December 31, 2021, there was $11,030,000 of unrecognized compensation cost, expected to be recognized over a weighted average period of 2.5 years, related to unvested restricted stock unit awards and $1,310,000 of unrecognized compensation cost, expected to be recognized over a weighted average period of 2.4 years, related to unvested stock options.

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2021
Pension And Other Postretirement Benefit Expense [Abstract]
Retirement Plans	Note 10: Retirement Plans The Company provides a defined contribution retirement plan for its employees whereby the Company contributes to each eligible employee’s account 7% of the employee’s eligible base salary plus overtime. The employee does not need to make a contribution to the plan to be eligible for the Company’s 7% contribution. To be eligible under the plan, an employee must be at least 21 years of age and be either a full-time or part-time salaried employee. The 7% Company contribution will vest 20% per year for the first five years of employment and then immediately thereafter. These contributions are made to the 401(k) plan up to the statutory maximum. Any portion of the 7% contribution in excess of the statutory maximum is made to the Company’s nonqualified deferred compensation plan. The Company’s expenses related to this plan were $9,923,000, $9,752,000, and $9,073,000 in 2021, 2020, and 2019, respectively.

Deferred Compensation Plans

Deferred Compensation Plans	12 Months Ended
	Dec. 31, 2021
Deferred Compensation Arrangements [Abstract]
Deferred Compensation Plans	Note 11: Deferred Compensation Plans The Company maintains nonqualified deferred compensation plans for the benefit of a select group of highly compensated employees. Under these plans, participants may elect to defer up to 100% of their compensation. Company assets that are earmarked to pay benefits under the plans are held in a rabbi trust and are subject to the claims of the Company’s creditors. As of December 31, 2021, and January 1, 2021, the invested amounts under the plans totaled $109,342,000 and $88,747,000, respectively. These assets are classified as trading securities and are recorded at fair market value with changes recorded as adjustments to miscellaneous income, net. As of December 31, 2021, and January 1, 2021, vested amounts due under the plans totaled $110,379,000 and $88,977,000, respectively. Changes in the liability are recorded as adjustments to compensation and releated expense. During 2021, 2020 and 2019, the Company recognized compensation expense of $14,730,000, $8,028,000 and $12,834,000, respectively, as a result of changes in the market value of the trust assets with the same amount being recorded as other income.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	Note 12: Leases The Company determines if an arrangement is a lease at the inception of the arrangement. Operating leases are included in operating lease right-of-use (“ROU”) assets, current operating lease liabilities, and long-term operating lease liabilities in the Company’s consolidated balance sheet. The Company does not have any finance leases as of December 31, 2021. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate, based on the information available at commencement date, in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The Company’s lease terms include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The amortization of operating lease ROU assets and the change in operating lease liabilities is disclosed as a single line item in the consolidated statement of cash flows. The Company leases office, laboratory, and storage space in 13 states and the District of Columbia, as well as in China, Hong Kong, Singapore, Switzerland and the United Kingdom. Leases for these office, laboratory, and storage facilities have terms generally ranging between one and 10 years. Some of these leases include options to extend or terminate the lease, none of which are currently included in the lease term as the Company has determined that exercise of these options is not reasonably certain. The Company has a Test and Engineering Center on 147 acres of land in Phoenix, Arizona. The Company leases this land from the state of Arizona under a 30-year lease agreement that expires in January of 2028 and has options to renew for two 15-year periods. As of December 31, 2021, the Company has determined that exercise of the renewal options is not reasonably certain and thus the extension is not included in the lease term. The Company’s equipment leases are included in the ROU asset and liability balances but are not material. The components of lease expense included in other operating expenses on the consolidated statements of income were as follows: Fiscal Year Fiscal Year Fiscal Year (In thousands) 2021 2020 2019 Operating lease cost $ 6,930 $ 6,973 $ 7,395 Variable lease cost 1,065 1,158 1,479 Short-term lease cost 619 573 405 Supplemental cash flow information related to operating leases was as follows: Fiscal Year Fiscal Year Fiscal Year (In thousands) 2021 2020 2019 Cash paid for amounts included in the measurement of operating lease liabilities $ 6,962 $ 6,968 $ 7,522 Supplemental balance sheet information related to operating leases was as follows: Fiscal Year Fiscal Year Fiscal Year 2021 2020 2019 Weighted Average Remaining Lease Term 4.1 years 4.5 years 5.2 years Weighted Average Discount Rate 4.2% 4.2% 4.4% Maturities of operating lease liabilities as of December 31, 2021: Operating (In thousands) Leases 2022 5,805 2023 4,067 2024 2,355 2025 1,539 2026 1,531 2027 1,466 Total lease payments $ 16,763 Less imputed interest (1,792 ) Total lease liability $ 14,971

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 13: Commitments and Contingencies The Company is a party to various legal actions from time to time and may be contingently liable in connection with claims and contracts arising in the normal course of business, the outcome of which the Company believes, after consultation with legal counsel, will not have a material adverse effect on its financial condition, results of operations or liquidity. However, due to the risks and uncertainties inherent in legal proceedings, actual results could differ from current expected results. All legal costs associated with litigation are expensed as incurred.

Miscellaneous Income, Net

Miscellaneous Income, Net	12 Months Ended
	Dec. 31, 2021
Other Income And Expenses [Abstract]
Miscellaneous Income, Net	Note 14: Miscellaneous Income, Net Miscellaneous income, net, consisted of the following: Fiscal Years (In thousands) 2021 2020 2019 Rental income $ 2,658 $ 3,351 $ 3,141 Gain on deferred compensation investments 14,730 8,028 12,834 (Loss) Gain on foreign exchange (517 ) 592 (840 ) Other (27 ) 11 32 Total $ 16,844 $ 11,982 $ 15,167

Industry and Client Credit Risk

Industry and Client Credit Risk	12 Months Ended
	Dec. 31, 2021
Risks And Uncertainties [Abstract]
Industry and Client Credit Risk	Note 15: Industry and Client Credit Risk The Company serves clients in various segments of the economy. During 2021, the Company provided services representing approximately 28%, 15%, 13% and 11% of revenues to clients in the consumer products industry, energy and utilities industries, the transportation industry and the chemical industry, respectively. One client comprised 13% of the Company’s revenues during 2021. No other single client comprised more than 10% of the Company’s revenues during 2021.No single client comprised more than 10% of the Company’s revenues during 2020 or 2019.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Note 16: Supplemental Cash Flow Information The following is supplemental disclosure of cash flow information: Fiscal Years (In thousands) 2021 2020 2019 Cash paid during the year: Income taxes $ 27,912 $ 20,118 $ 21,364 Non-cash investing and financing activities: Unrealized (loss) gain on investments (65 ) (237 ) 347 Vested stock unit awards granted to settle accrued bonus 7,637 8,645 7,947 Accrual for capital expenditures 413 602 482 Right-of-use asset obtained in exchange for operating lease obligation 792 2,436 29,480

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Segment Reporting	Note 17: Segment Reporting The Company has two reportable operating segments based on two primary areas of service. The Engineering and Other Scientific segment is a broad service group providing technical consulting in different practices primarily in engineering. The Environmental and Health segment provides services in the area of environmental, epidemiology and health risk analysis. This segment provides a wide range of consulting services relating to environmental hazards and risks and the impact on both human health and the environment. Segment information is presented for selected data from the statements of income and statements of cash flows for 2021, 2020 and 2019. Segment information for selected data from the balance sheets is presented for the fiscal years ended December 31, 2021 and January 1, 2021. The Company’s CEO, the chief operating decision maker, does not review total assets in her evaluation of segment performance and capital allocation. Revenues Fiscal Years (In thousands) 2021 2020 2019 Engineering and Other Scientific $ 380,909 $ 319,346 $ 339,796 Environmental and Health 85,360 80,554 77,403 Total revenues $ 466,269 $ 399,900 $ 417,199 Operating Income Fiscal Years (In thousands) 2021 2020 2019 Engineering and Other Scientific $ 140,400 $ 100,616 $ 110,822 Environmental and Health 27,952 26,728 26,589 Total segment operating income 168,352 127,344 137,411 Corporate operating expense (59,425 ) (44,095 ) (52,300 ) Total operating income $ 108,927 $ 83,249 $ 85,111 Certain operating expenses are excluded from the Company's measure of segment operating income. These expenses include the costs associated with the Company’s human resources, finance, information technology, and business development groups; the deferred compensation expense/benefit due to the change in value of assets associated with the Company’s deferred compensation plan; stock-based compensation associated with restricted stock unit and stock option awards; and the change in the Company’s allowance for contract losses and doubtful accounts. Capital Expenditures Fiscal Years (In thousands) 2021 2020 2019 Engineering and Other Scientific $ 2,792 $ 2,237 $ 4,675 Environmental and Health 160 102 104 Total segment capital expenditures 2,952 2,339 4,779 Corporate capital expenditures 3,685 2,768 17,511 Total capital expenditures $ 6,637 $ 5,107 $ 22,290 Certain capital expenditures associated with the Company's corporate cost centers and the related depreciation are excluded from the Company's segment information. The high level of corporate capital expenditures during 2019 was due to the construction costs associated with the Company’s office and laboratory facilities in Natick, Massachusetts. Depreciation and Amortization Fiscal Years (In thousands) 2021 2020 2019 Engineering and Other Scientific $ 4,031 $ 4,239 $ 4,827 Environmental and Health 193 196 206 Total segment depreciation and amortization 4,224 4,435 5,033 Corporate depreciation and amortization 2,263 2,436 1,773 Total depreciation and amortization $ 6,487 $ 6,871 $ 6,806 Information regarding the Company’s operations in different geographical areas: Property, Equipment and Leasehold Improvements, net Fiscal Years (In thousands) 2021 2020 United States $ 59,001 $ 58,900 Foreign Countries 970 923 Total $ 59,971 $ 59,823 Revenues (1) Fiscal Years (In thousands) 2021 2020 2019 United States $ 397,001 $ 353,565 $ 351,856 Foreign Countries 69,268 46,335 65,343 Total $ 466,269 $ 399,900 $ 417,199 (1) Geographic revenues are allocated based on the location of the client. Below is a breakdown of goodwill, reported by segment as of December 31, 2021 and January 1, 2021: (In thousands) Environmental and Health Engineering and Other Scientific Total Goodwill $ 8,099 $ 508 $ 8,607 There were no changes in the carrying amount of goodwill for 2021, 2020 and 2019. There were no goodwill impairments or gains or losses on disposals for any portion of the Company’s reporting units during 2021, 2020 and 2019.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
Subsequent Event	Note 18: Subsequent Events On February 3, 2022, the Company announced that its Board of Directors had declared a quarterly cash dividend of $0.24 per share to be paid on March 25, 2022 to all common stockholders of record as of March 11, 2022. On February 22, 2022, the Company’s Board of Directors announced the authorization of an additional $150,000,000 for the repurchase of the Company’s common stock.

Schedule II Valuation and Quali

Schedule II Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2021
Valuation And Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	Schedule II Valuation and Qualifying Accounts Additions Deletions (1) (In thousands) Balance at Beginning of Year Provision Charged to Expense Provision Charged to Revenues Accounts Written- off Net of Recoveries Balance at End of Year Year Ended December 31, 2021 Allowance for bad debt $ 879 $ 454 $ — $ (360 ) $ 973 Allowance for contract losses $ 3,116 $ — $ 1,505 $ (1,171 ) $ 3,450 Year Ended January 1, 2021 Allowance for bad debt $ 945 $ 443 $ — $ (509 ) $ 879 Allowance for contract losses $ 3,350 $ — $ 1,406 $ (1,640 ) $ 3,116 Year Ended January 3, 2020 Allowance for bad debt $ 847 $ 484 $ — $ (386 ) $ 945 Allowance for contract losses $ 3,219 $ — $ 1,740 $ (1,609 ) $ 3,350 (1) Balance includes currency translation adjustments. Recoveries of accounts receivable previously written off were $23,000, $27,000 and $32,000 for 2021, 2020 and 2019, respectively. Schedules other than above have been omitted since they are either not required, not applicable, or the information is otherwise included in the Annual Report on Form 10-K.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Exponent, Inc. together with its subsidiaries (collectively referred to as the “Company”) is a science and engineering consulting firm that provides solutions to complex problems. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The Company operates on a 52-53 week fiscal year with each year ending on the Friday closest to December 31 st
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Estimates are used for, but not limited to, revenue recognition, allowance for contract losses and doubtful accounts, stock-based compensation, income taxes, goodwill, the useful life of property, equipment and leasehold improvements, and operating lease liabilities. Actual results could differ from those estimates.
Foreign Currency Translation	Foreign Currency Translation The Company translates the assets and liabilities of foreign subsidiaries, whose functional currency is the local currency, at exchange rates in effect at the balance sheet date. Revenues and expenses are translated at the average rates of exchange prevailing during the year. The adjustment resulting from translating the financial statements of such foreign subsidiaries is included in accumulated other comprehensive income/(loss), which is reflected as a separate component of stockholders’ equity.
Cash Equivalents	Cash Equivalents Cash equivalents consist of highly liquid investments such as money market mutual funds, commercial paper and debt securities with original remaining maturities of three months or less from the date of purchase.
Short-term Investments	Short-term Investments Short-term investments consist of debt securities classified as available-for-sale and are carried at their fair value as of the balance sheet date. Short-term investments generally mature between three months and three years from the purchase date. Investments with maturities beyond one year are classified as short-term based on their highly liquid nature and because such marketable securities represent investments readily available for current operations. The amortized cost of securities is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization is included in interest income. Realized gains or losses are determined on the specific identification method and are reflected in other income. Net unrealized gains and losses are recorded directly in accumulated other comprehensive income/(loss) except for unrealized losses that are deemed to be other-than-temporary, which are reflected in net income. Investments are reviewed on a regular basis to evaluate whether or not any security has experienced an other-than temporary decline in fair value. When assessing investments for other-than-temporary declines in fair value, the Company considers the significance of the decline in value as a percentage of the original cost, how long the market value of the investment has been less than its original cost, any news that has been released specific to the investee, and the Company’s intent to sell, or whether it is more likely than not it will be required to sell the investment before recovery of the investment’s cost basis.
Allowances for Contract Losses and Doubtful Accounts	Allowances for Contract Losses and Doubtful Accounts The Company maintains allowances for estimated losses resulting from the inability of customers to meet their financial obligations or for disputes that affect the Company’s ability to fully collect amounts due. In circumstances where the Company is aware of a specific customer’s inability to meet its financial obligations or aware of a dispute with a specific customer, a specific allowance is recorded to reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers the Company recognizes allowances for doubtful accounts based upon historical write-offs, customer concentration, customer creditworthiness, current and forecasts of future economic conditions, aging of amounts due and changes in customer payment terms.
Property, Equipment and Leasehold Improvements	Property, Equipment and Leasehold Improvements Property, equipment and leasehold improvements are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are recognized using the straight-line method. Buildings are depreciated over their estimated useful lives ranging from 30 to 40 years. Equipment is depreciated over its estimated useful life, which generally ranges from two to seven years. Leasehold improvements are amortized over the shorter of their estimated useful lives, generally seven years, or the term of the related lease.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future undiscounted cash flows to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company has not recognized impairment losses on any long-lived assets in 2021, 2020 or 2019.
Goodwill	Goodwill The Company assesses the impairment of goodwill annually and whenever events or changes in circumstances indicate that the carrying amount may be impaired. The Company’s annual goodwill impairment review is completed during the fourth quarter of each year. The Company evaluates goodwill for each reporting unit for impairment by assessing qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. The Company considers events and circumstances, including but not limited to, macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, changes in customers, a change in the composition or carrying amount of a reporting unit’s net assets and changes in the price of its common stock. If, after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then the quantitative goodwill impairment test is not performed. The Company completed its annual assessment for all reporting units with goodwill for 2021 and determined, after assessing the totality of the qualitative factors, that it is more likely than not that the fair value of each reporting unit is greater than its respective carrying amount. Accordingly, there was no indication of impairment of goodwill for any of the Company’s reporting units and the quantitative goodwill impairment test was not performed. The Company did not recognize any goodwill impairment losses in 2021, 2020 or 2019.
Deferred Revenues	Deferred Revenues Deferred revenues represent amounts billed to clients in advance of services provided.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax basis and the financial reporting basis of assets and liabilities. Deferred tax assets and liabilities are measured using the enacted tax rates and laws in effect when the differences are expected to reverse. The effect on deferred tax assets and liabilities from changes in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded for deferred tax assets if it is more likely than not that some portion or all of the deferred tax assets will not be realized. An uncertain tax position is recognized if it is determined that it is more likely than not to be sustained upon examination. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company’s policy is to recognize interest and penalties related to unrecognized tax benefits as income tax expense. Accrued interest and penalties are insignificant at December 31, 2021 and January 1, 2021 .
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments consist of cash and cash equivalents, short-term investments, accounts receivable, other assets and accounts payable. Cash, cash equivalents and short-term investments are recorded at fair value. The carrying amount of the Company’s accounts receivable, other assets and accounts payable approximates their fair values due to their short maturities.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period of the entire award. The Company accounts for forfeitures of stock-based awards when they occur.
Net Income Per Share	Net Income Per Share Basic per share amounts are computed using the weighted-average number of common shares outstanding during the period. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive. The following schedule reconciles the denominators of the Company’s calculation for basic and diluted net income per share: Fiscal Years (In thousands) 2021 2020 2019 Shares used in basic per share computation 52,610 52,388 52,691 Effect of dilutive common stock options outstanding 241 333 458 Effect of unvested restricted stock units outstanding 480 602 735 Shares used in diluted per share computation 53,331 53,323 53,884 There were no equity awards excluded from the diluted per share calculation for 2021 and 2019. Common stock options to purchase 35,604 shares were excluded from the diluted per share calculation for 2020 due to their anti-dilutive effect.
Recently Accounting Pronouncements Not Yet Effective	Recently Accounting Pronouncements Not Yet Effective There are no new accounting pronouncements that have significance, or potential significance, to the Company’s consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Reconciles Shares to Calculate Basic and Diluted Net Income Per Share	The following schedule reconciles the denominators of the Company’s calculation for basic and diluted net income per share: Fiscal Years (In thousands) 2021 2020 2019 Shares used in basic per share computation 52,610 52,388 52,691 Effect of dilutive common stock options outstanding 241 333 458 Effect of unvested restricted stock units outstanding 480 602 735 Shares used in diluted per share computation 53,331 53,323 53,884

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer [Abstract]
Summary of Percent of Revenues	The following table discloses the percent of the Company’s revenue generated from time and materials contracts: Fiscal Years 2021 2020 2019 Engineering & Other Scientific 61% 61% 66% Environmental and Health 17% 19% 18% Total time and materials revenues 78% 80% 84% The following table discloses the percent of the Company’s revenue generated from fixed price contracts: Fiscal Years 2021 2020 2019 Engineering & Other Scientific 21% 19% 15% Environmental and Health 1% 1% 1% Total fixed price revenues 22% 20% 16%

Cash, cash equivalents and sh_2

Cash, cash equivalents and short-term investments (Tables)	12 Months Ended
	Dec. 31, 2021
Cash And Cash Equivalents [Abstract]
Cash, cash equivalents and short-term investments	Cash, cash equivalents and short-term investments consisted of the following as of December 31, 2021: Estimated (In thousands) Amortized Cost Unrealized Gains Unrealized Losses Fair Value Classified as current assets: Cash $ 196,106 $ — $ — $ 196,106 Cash equivalents: Money market securities 101,581 — — 101,581 Total cash equivalents 101,581 — — 101,581 Total cash and cash equivalents 297,687 — — 297,687 Short-term investments: U.S. Treasury securities — — — — Total short-term investments — — — — Total cash, cash equivalents and short-term investments $ 297,687 $ — $ — $ 297,687 Cash, cash equivalents and short-term investments consisted of the following as of January 1, 2021: Estimated (In thousands) Amortized Cost Unrealized Gains Unrealized Losses Fair Value Classified as current assets: Cash $ 146,083 $ — $ — $ 146,083 Cash equivalents: Money market securities 51,442 — — 51,442 Total cash equivalents 51,442 — — 51,442 Total cash and cash equivalents 197,525 — — 197,525 Short-term investments: U.S. Treasury securities 44,993 8 — 45,001 Total short-term investments 44,993 8 — 45,001 Total cash, cash equivalents and short-term investments $ 242,518 $ 8 $ — $ 242,526

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on Recurring Basis	The fair value of these certain financial assets and liabilities was determined using the following inputs at December 31, 2021 (in thousands): Fair Value Measurements at Reporting Date Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Money market securities (1) $ 101,581 $ 101,581 $ — $ — Fixed income trading securities held in deferred compensation plan (2) 25,275 25,275 — — Equity trading securities held in deferred compensation plan (2) 84,067 84,067 — — Total $ 210,923 $ 210,923 $ — $ — Liabilities Deferred compensation plan (3) 110,379 110,379 — — Total $ 110,379 $ 110,379 $ — $ — (1) Included in cash and cash equivalents on the Company’s consolidated balance sheet. ( 2 ) Included in prepaid expenses and other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet. ( 3 ) Included in accounts payable and accrued liabilities and deferred compensation plan liabilities on the Company’s consolidated balance sheet. The fair value of these certain financial assets and liabilities was determined using the following inputs at January 3, 2020 (in thousands): Fair Value Measurements at Reporting Date Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Money market securities (1) $ 51,442 $ 51,442 $ — $ — Fixed income available for sale securities (2) 45,001 — 45,001 — Fixed income trading securities held in deferred compensation plan (3) 26,274 26,274 — — Equity trading securities held in deferred compensation plan (3) 62,473 62,473 — — Total $ 185,190 $ 140,189 $ 45,001 $ — Liabilities Deferred compensation plan (4) 88,977 88,977 — — Total $ 88,977 $ 88,977 $ — $ — (1) Included in cash and cash equivalents on the Company’s consolidated balance sheet. (2) Included in short-term investments on the Company’s consolidated balance sheet. (3) Included in prepaid expenses and other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet. (4) Included in accounts payable and accrued liabilities and deferred compensation plan liabilities on the Company’s consolidated balance sheet.

Property, Equipment and Lease_2

Property, Equipment and Leasehold Improvements (Tables)	12 Months Ended
	Dec. 31, 2021
Property Plant And Equipment [Abstract]
Property, Equipment and Leasehold Improvements	Fiscal Years (In thousands) 2021 2020 Property: Land $ 18,339 $ 18,339 Buildings 64,854 62,324 Construction in progress 526 650 Equipment: Machinery and equipment 50,835 48,728 Office furniture and equipment 10,126 10,500 Leasehold improvements 13,687 13,201 158,367 153,742 Less accumulated depreciation and amortization 98,396 93,919 Property, equipment and leasehold improvements, net $ 59,971 $ 59,823

Other Significant Balance She_2

Other Significant Balance Sheet Components (Tables)	12 Months Ended
	Dec. 31, 2021
Significant Balance Sheet Components [Abstract]
Account receivable, net	Account receivable, net Fiscal Years (In thousands) 2021 2020 Billed accounts receivable $ 102,028 $ 80,298 Unbilled accounts receivable 42,256 35,262 Allowance for contract losses and doubtful accounts (4,423 ) (3,995 ) Total accounts receivable, net $ 139,861 $ 111,565
Accounts payable and accrued liabilities	Accounts payable and accrued liabilities Fiscal Years (In thousands) 2021 2020 Accounts payable $ 3,193 $ 3,279 Accrued liabilities 21,311 13,048 Total accounts payable and other accrued liabilities $ 24,504 $ 16,327
Accrued payroll and employee benefits	Accrued payroll and employee benefits Fiscal Years (In thousands) 2021 2020 Accrued bonuses payable $ 66,723 $ 51,126 Accrued 401(k) contributions 9,332 9,127 Accrued vacation 13,100 13,174 Deferred compensation plan 9,380 5,016 Other accrued payroll and employee benefits 5,017 4,751 Total accrued payroll and employee benefits $ 103,552 $ 83,194

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Total Income Tax Expense	Total income tax expense for 2021, 2020 and 2019 consisted of the following: Fiscal Years (In thousands) 2021 2020 2019 Current Federal $ 19,800 $ 11,553 $ 16,498 Foreign 2,252 1,873 1,523 State 8,588 4,597 6,554 30,640 18,023 24,575 Deferred Federal (3,930 ) (2,766 ) (1,727 ) State (2,075 ) (873 ) (1,118 ) (6,005 ) (3,639 ) (2,845 ) Total $ 24,635 $ 14,384 $ 21,730
Company's Effective Tax Rate Differs From Statutory Federal Tax Rate	The Company’s effective tax rate differs from the statutory federal tax rate of 21% as shown in the following schedule: Fiscal Years (In thousands) 2021 2020 2019 Tax at federal statutory rate $ 26,426 $ 20,357 $ 21,880 State taxes, net of federal benefit 5,174 2,942 4,129 Divestiture of foreign subsidiary — 46 956 Non-deductible officer compensation 997 907 759 Non-deductible expenses 19 118 345 Non-deductible stock-based compensation 13 (14 ) 2 Excess tax benefit from equity incentive plans (7,850 ) (9,725 ) (6,394 ) Difference between statutory rate and foreign effective tax rate (622 ) (486 ) (341 ) Other 478 239 394 Tax expense $ 24,635 $ 14,384 $ 21,730 Effective tax rate 19.6 % 14.8 % 20.9 %
Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2021 and January 1, 2021 are presented in the following schedule: Fiscal Years (In thousands) 2021 2020 Deferred tax assets: Accrued liabilities and allowances $ 17,914 $ 16,841 Deferred compensation plan 38,167 31,619 Operating leases 4,298 5,758 Property, equipment and leasehold improvements 120 — Total deferred tax assets $ 60,499 $ 54,218 Deferred tax liabilities: State taxes $ (2,062 ) $ (1,969 ) Deductible goodwill (2,120 ) (2,091 ) Operating leases (4,298 ) (5,758 ) Property, equipment and leasehold improvements — (81 ) Unrealized gain of deferred compensation plan assets (5,336 ) (3,545 ) Other (137 ) (235 ) Total deferred tax liabilities (13,953 ) (13,679 ) Net deferred tax assets $ 46,546 $ 40,539
Reconciliation of The Beginning and Ending Amount of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Balance at January 3, 2020 $ 1,923,000 Additions based on tax positions related to the current year 275,000 Reductions due to lapse of statute of limitations (325,000 ) Balance at January 1, 2021 $ 1,873,000 Additions based on tax positions related to the current year 478,000 Reductions due to lapse of statute of limitations (402,000 ) Balance at December 31, 2021 $ 1,949,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2021
Stockholders Equity Note [Abstract]
Cash Dividends Per Common Share	The Company declared and paid cash dividends per share of common stock during the periods presented as follows: Fiscal Years 2021 Dividends Amount Per Share (in thousands) First Quarter $ 0.200 $ 10,423 Second Quarter $ 0.200 10,419 Third Quarter $ 0.200 10,421 Fourth Quarter $ 0.200 10,423 $ 41,686 Fiscal Years 2020 Dividends Amount Per Share (in thousands) First Quarter $ 0.190 $ 9,913 Second Quarter $ 0.190 9,801 Third Quarter $ 0.190 9,808 Fourth Quarter $ 0.190 9,839 $ 39,361

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation, Restricted Stock Units Award Activity	The number of unvested restricted stock unit awards outstanding as of December 31, 2021 is as follows (1) Number of awards outstanding Weighted- average grant date fair value Weighted- average remaining contractual term (years) Aggregate intrinsic value (in thousands) (2) Balance as of January 1, 2021 724,794 $ 45.68 Awards granted 176,655 97.80 Awards vested (325,095 ) 47.36 Awards forfeited (8,315 ) 64.46 Balance at December 31, 2021 568,039 $ 60.65 1.4 $ 66,307 (1) Does not include employee stock purchase plans or stock option plans. (2) The intrinsic value is calculated as the market value as of the end of the fiscal period. As reported by the NASDAQ Global Select Market, the market value as of December 31, 2021 was $116.73.
Stock Option Activity	Option activity is as follows (1) Number of shares outstanding Weighted- average exercise price Weighted- average remaining contractual term (years) Aggregate intrinsic value (in thousands) Balance at January 1, 2021 418,394 $ 37.29 Options granted 33,333 94.20 Options forfeited and expired — — Options exercised (48,000 ) 23.63 Balance at December 31, 2021 403,727 $ 43.61 6.02 $ 29,519 Exercisable at December 31, 2021 290,894 $ 33.67 5.35 $ 24,163 (1)
The Assumptions Used to Value Option Grants	The assumptions used to value option grants for 2021, 2020 and 2019 are as follows: Stock Option Plan Fiscal Years 2021 2020 2019 Expected term (in years) 5.7 5.8 5.7 Risk-free interest rate 0.64 % 1.48 % 2.52 % Volatility 28 % 23 % 23 % Dividend yield 0 % 0 % 0 %
Stock-Based Compensation Expense Recognized in Consolidated Statements of Income	The amount of stock-based compensation expense and the related income tax benefit recognized in the Company’s consolidated statements of income for 2021, 2020 and 2019 is as follows: Fiscal Years (In thousands) 2021 2020 2019 Compensation and related expenses: Restricted stock units $ 17,755 $ 15,946 $ 16,320 Stock option grants 736 694 583 Sub-total 18,491 16,640 16,903 General and administrative expenses: Restricted stock units 772 638 563 Sub-total 772 638 563 Total stock-based compensation expense $ 19,263 $ 17,278 $ 17,466 Income tax benefit $ 10,009 $ 12,258 $ 8,067

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Lease, Cost	The components of lease expense included in other operating expenses on the consolidated statements of income were as follows: Fiscal Year Fiscal Year Fiscal Year (In thousands) 2021 2020 2019 Operating lease cost $ 6,930 $ 6,973 $ 7,395 Variable lease cost 1,065 1,158 1,479 Short-term lease cost 619 573 405
Supplemental Cash Flow Information Related to Operating Lease	Supplemental cash flow information related to operating leases was as follows: Fiscal Year Fiscal Year Fiscal Year (In thousands) 2021 2020 2019 Cash paid for amounts included in the measurement of operating lease liabilities $ 6,962 $ 6,968 $ 7,522
Supplemental Balance Sheet Information Related to Operating Lease	Supplemental balance sheet information related to operating leases was as follows: Fiscal Year Fiscal Year Fiscal Year 2021 2020 2019 Weighted Average Remaining Lease Term 4.1 years 4.5 years 5.2 years Weighted Average Discount Rate 4.2% 4.2% 4.4%
Maturities of Lease Liabilities	Maturities of operating lease liabilities as of December 31, 2021: Operating (In thousands) Leases 2022 5,805 2023 4,067 2024 2,355 2025 1,539 2026 1,531 2027 1,466 Total lease payments $ 16,763 Less imputed interest (1,792 ) Total lease liability $ 14,971

Miscellaneous Income, Net (Tabl

Miscellaneous Income, Net (Tables)	12 Months Ended
	Dec. 31, 2021
Other Income And Expenses [Abstract]
Miscellaneous income, net	Miscellaneous income, net, consisted of the following: Fiscal Years (In thousands) 2021 2020 2019 Rental income $ 2,658 $ 3,351 $ 3,141 Gain on deferred compensation investments 14,730 8,028 12,834 (Loss) Gain on foreign exchange (517 ) 592 (840 ) Other (27 ) 11 32 Total $ 16,844 $ 11,982 $ 15,167

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Supplemental Disclosure of Cash Flow Information	The following is supplemental disclosure of cash flow information: Fiscal Years (In thousands) 2021 2020 2019 Cash paid during the year: Income taxes $ 27,912 $ 20,118 $ 21,364 Non-cash investing and financing activities: Unrealized (loss) gain on investments (65 ) (237 ) 347 Vested stock unit awards granted to settle accrued bonus 7,637 8,645 7,947 Accrual for capital expenditures 413 602 482 Right-of-use asset obtained in exchange for operating lease obligation 792 2,436 29,480

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Segment Reporting Information, by Segment	Segment information is presented for selected data from the statements of income and statements of cash flows for 2021, 2020 and 2019. Segment information for selected data from the balance sheets is presented for the fiscal years ended December 31, 2021 and January 1, 2021. The Company’s CEO, the chief operating decision maker, does not review total assets in her evaluation of segment performance and capital allocation. Revenues Fiscal Years (In thousands) 2021 2020 2019 Engineering and Other Scientific $ 380,909 $ 319,346 $ 339,796 Environmental and Health 85,360 80,554 77,403 Total revenues $ 466,269 $ 399,900 $ 417,199 Operating Income Fiscal Years (In thousands) 2021 2020 2019 Engineering and Other Scientific $ 140,400 $ 100,616 $ 110,822 Environmental and Health 27,952 26,728 26,589 Total segment operating income 168,352 127,344 137,411 Corporate operating expense (59,425 ) (44,095 ) (52,300 ) Total operating income $ 108,927 $ 83,249 $ 85,111 Capital Expenditures Fiscal Years (In thousands) 2021 2020 2019 Engineering and Other Scientific $ 2,792 $ 2,237 $ 4,675 Environmental and Health 160 102 104 Total segment capital expenditures 2,952 2,339 4,779 Corporate capital expenditures 3,685 2,768 17,511 Total capital expenditures $ 6,637 $ 5,107 $ 22,290 Certain capital expenditures associated with the Company's corporate cost centers and the related depreciation are excluded from the Company's segment information. The high level of corporate capital expenditures during 2019 was due to the construction costs associated with the Company’s office and laboratory facilities in Natick, Massachusetts. Depreciation and Amortization Fiscal Years (In thousands) 2021 2020 2019 Engineering and Other Scientific $ 4,031 $ 4,239 $ 4,827 Environmental and Health 193 196 206 Total segment depreciation and amortization 4,224 4,435 5,033 Corporate depreciation and amortization 2,263 2,436 1,773 Total depreciation and amortization $ 6,487 $ 6,871 $ 6,806
Operations In Different Geographical Areas	Information regarding the Company’s operations in different geographical areas: Property, Equipment and Leasehold Improvements, net Fiscal Years (In thousands) 2021 2020 United States $ 59,001 $ 58,900 Foreign Countries 970 923 Total $ 59,971 $ 59,823 Revenues (1) Fiscal Years (In thousands) 2021 2020 2019 United States $ 397,001 $ 353,565 $ 351,856 Foreign Countries 69,268 46,335 65,343 Total $ 466,269 $ 399,900 $ 417,199 (1) Geographic revenues are allocated based on the location of the client.
Schedule of Goodwill	Below is a breakdown of goodwill, reported by segment as of December 31, 2021 and January 1, 2021: (In thousands) Environmental and Health Engineering and Other Scientific Total Goodwill $ 8,099 $ 508 $ 8,607

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Summary Of Significant Accounting Policies [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	35,604	0
Buildings | Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life	30 years
Buildings | Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life	40 years
Equipment | Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life	2 years
Equipment | Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life	7 years
Leasehold Improvements
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life	7 years

Reconciles the Denominators of

Reconciles the Denominators of the Company's Calculation for Basic and Diluted Net Income per Share (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Schedule Of Earnings Per Share Basic and Diluted [Line Items]
Shares used in basic per share computation	52,610	52,388	52,691
Shares used in diluted per share computation	53,331	53,323	53,884
Employee Stock Option
Schedule Of Earnings Per Share Basic and Diluted [Line Items]
Effect of dilutive stock outstanding	241	333	458
Restricted Stock Units (RSUs)
Schedule Of Earnings Per Share Basic and Diluted [Line Items]
Effect of dilutive stock outstanding	480	602	735

Revenue Recognition- Summary of

Revenue Recognition- Summary of Revenues (Detail) - Sales Revenue, Net [Member] - Revenue from Rights Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Time And Materials Contracts [Member]
Disaggregation Of Revenue [Line Items]
Fiscal Years	78.00%	80.00%	84.00%
Time And Materials Contracts [Member] | Engineering and Other Scientific [Member]
Disaggregation Of Revenue [Line Items]
Fiscal Years	61.00%	61.00%	66.00%
Time And Materials Contracts [Member] | Environmental and Health [Member]
Disaggregation Of Revenue [Line Items]
Fiscal Years	17.00%	19.00%	18.00%
Fixed Price Contracts [Member]
Disaggregation Of Revenue [Line Items]
Fiscal Years	22.00%	20.00%	16.00%
Fixed Price Contracts [Member] | Engineering and Other Scientific [Member]
Disaggregation Of Revenue [Line Items]
Fiscal Years	21.00%	19.00%	15.00%
Fixed Price Contracts [Member] | Environmental and Health [Member]
Disaggregation Of Revenue [Line Items]
Fiscal Years	1.00%	1.00%	1.00%

Revenue Recognition- Additional

Revenue Recognition- Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Revenue Recognition [Abstract]
Deferred Revenue, Revenue Recognized	$ 8,387,000	$ 8,815,000	$ 5,754,000
Subcontractor Fees Not Included In Revenues	$ 15,357,000	$ 9,408,000	$ 14,409,000

Cash, cash equivalents and sh_3

Cash, cash equivalents and short-term investments (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Fair Value Measurements [Line Items]
Amortized Cost	$ 297,687	$ 242,518
Unrealized Gains	0	8
Unrealized Losses	0	0
Estimated Fair Value	297,687	242,526
Cash
Fair Value Measurements [Line Items]
Amortized Cost	196,106	146,083
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	196,106	146,083
Money market securities
Fair Value Measurements [Line Items]
Amortized Cost	101,581	51,442
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	101,581	51,442
Total cash equivalents
Fair Value Measurements [Line Items]
Amortized Cost	101,581	51,442
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	101,581	51,442
Total cash and cash equivalents
Fair Value Measurements [Line Items]
Amortized Cost	297,687	197,525
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	297,687	197,525
U.S. Treasury securities
Fair Value Measurements [Line Items]
Amortized Cost	0	44,993
Unrealized Gains	0	8
Unrealized Losses	0	0
Estimated Fair Value	0	45,001
Total short-term investments
Fair Value Measurements [Line Items]
Amortized Cost	0	44,993
Unrealized Gains	0	8
Unrealized Losses	0	0
Estimated Fair Value	$ 0	$ 45,001

Assets and Liabilities Measured

Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($)		Dec. 31, 2021		Jan. 01, 2021	Jan. 03, 2020
Assets
Trading securities held in deferred compensation plan		$ 109,342,000		$ 88,747,000
Total		210,923,000			$ 185,190,000
Liabilities
Deferred compensation plan		110,379,000	[1]	$ 88,977,000	88,977,000	[1]
Total		110,379,000			88,977,000
Fair Value, Inputs, Level 1
Assets
Total		210,923,000			140,189,000
Liabilities
Deferred compensation plan	[1]	110,379,000			88,977,000
Total		110,379,000			88,977,000
Fair Value, Inputs, Level 2
Assets
Total		0			45,001,000
Liabilities
Deferred compensation plan	[1]	0			0
Total		0			0
Fair Value, Inputs, Level 3
Assets
Total		0			0
Liabilities
Deferred compensation plan	[1]	0			0
Total		0			0
Money market securities
Assets
Money market securities	[2]	101,581,000			51,442,000
Money market securities | Fair Value, Inputs, Level 1
Assets
Money market securities	[2]	101,581,000			51,442,000
Money market securities | Fair Value, Inputs, Level 2
Assets
Money market securities	[2]	0			0
Money market securities | Fair Value, Inputs, Level 3
Assets
Money market securities	[2]	0			0
Fixed income securities
Assets
Trading securities held in deferred compensation plan	[3]	25,275,000			26,274,000
Fixed income available for sale securities	[4]				45,001,000
Fixed income securities | Fair Value, Inputs, Level 1
Assets
Trading securities held in deferred compensation plan	[3]	25,275,000			26,274,000
Fixed income available for sale securities	[4]				0
Fixed income securities | Fair Value, Inputs, Level 2
Assets
Trading securities held in deferred compensation plan	[3]	0			0
Fixed income available for sale securities	[4]				45,001,000
Fixed income securities | Fair Value, Inputs, Level 3
Assets
Trading securities held in deferred compensation plan	[3]	0			0
Fixed income available for sale securities	[4]				0
Equity securities
Assets
Trading securities held in deferred compensation plan	[3]	84,067,000			62,473,000
Equity securities | Fair Value, Inputs, Level 1
Assets
Trading securities held in deferred compensation plan	[3]	84,067,000			62,473,000
Equity securities | Fair Value, Inputs, Level 2
Assets
Trading securities held in deferred compensation plan	[3]	0			0
Equity securities | Fair Value, Inputs, Level 3
Assets
Trading securities held in deferred compensation plan	[3]	$ 0			$ 0
[1]	Included in accounts payable and accrued liabilities and deferred compensation plan liabilities on the Company’s consolidated balance sheet.
[2]	Included in cash and cash equivalents on the Company’s consolidated balance sheet.
[3]	Included in prepaid expenses and other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet.
[4]	Included in short-term investments on the Company’s consolidated balance sheet.

Property, Equipment and Lease_3

Property, Equipment and Leasehold Improvements (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Property:
Land	$ 18,339	$ 18,339
Buildings	64,854	62,324
Construction in progress	526	650
Equipment:
Machinery and equipment	50,835	48,728
Office furniture and equipment	10,126	10,500
Leasehold improvements	13,687	13,201
Property, Plant and Equipment, Gross, Total	158,367	153,742
Less accumulated depreciation and amortization	98,396	93,919
Property, equipment and leasehold improvements, net	$ 59,971	$ 59,823

Property, Equipment and Lease_4

Property, Equipment and Leasehold Improvements - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Property Plant And Equipment [Abstract]
Depreciation and amortization of property, equipment and leasehold improvements	$ 6,487,000	$ 6,871,000	$ 6,806,000

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Accounts Notes And Loans Receivable [Line Items]
Allowance for contract losses and doubtful accounts	$ (4,423)	$ (3,995)
Total accounts receivable, net	139,861	111,565
Billed accounts receivable
Accounts Notes And Loans Receivable [Line Items]
Accounts Receivable	102,028	80,298
Unbilled accounts receivable
Accounts Notes And Loans Receivable [Line Items]
Accounts Receivable	$ 42,256	$ 35,262

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Accounts Payable And Accrued Liabilities Current And Noncurrent [Abstract]
Accounts payable	$ 3,193	$ 3,279
Accrued liabilities	21,311	13,048
Total accounts payable and other accrued liabilities	$ 24,504	$ 16,327

Accrued Payroll and Employee Be

Accrued Payroll and Employee Benefits (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Employee Related Liabilities Current [Abstract]
Accrued bonuses payable	$ 66,723	$ 51,126
Accrued 401(k) contributions	9,332	9,127
Accrued vacation	13,100	13,174
Deferred compensation plan	9,380	5,016
Other accrued payroll and employee benefits	5,017	4,751
Total accrued payroll and employee benefits	$ 103,552	$ 83,194

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Foreign	$ 12,326,000	$ 10,092,000	$ 8,017,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	21.00%
Total Excess Tax Benefit From Share Based Compensation	$ 10,009,000	$ 12,258,000	$ 8,067,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	1,571,000
Unrecognized Liability For Uncertain Tax Positions For Next Twelve Months	$ 0

Total Income Tax Expense (Detai

Total Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Current
Federal	$ 19,800	$ 11,553	$ 16,498
Foreign	2,252	1,873	1,523
State	8,588	4,597	6,554
Current Income Tax Expense	30,640	18,023	24,575
Deferred
Federal	(3,930)	(2,766)	(1,727)
State	(2,075)	(873)	(1,118)
Deferred Income Tax Expense	(6,005)	(3,639)	(2,845)
Total	$ 24,635	$ 14,384	$ 21,730

Company's Effective Tax Rate Di

Company's Effective Tax Rate Differs From Statutory Federal Tax Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Income Tax Disclosure [Abstract]
Tax at federal statutory rate	$ 26,426	$ 20,357	$ 21,880
State taxes, net of federal benefit	5,174	2,942	4,129
Divestiture of foreign subsidiary	0	46	956
Non-deductible officer compensation	997	907	759
Non-deductible expenses	19	118	345
Non-deductible stock-based compensation	13	(14)	2
Excess tax benefit from equity incentive plans	(7,850)	(9,725)	(6,394)
Difference between statutory rate and foreign effective tax rate	(622)	(486)	(341)
Other	478	239	394
Total	$ 24,635	$ 14,384	$ 21,730
Effective tax rate	19.60%	14.80%	20.90%

Significant Portions of Deferre

Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Deferred tax assets:
Accrued liabilities and allowances	$ 17,914	$ 16,841
Deferred compensation plan	38,167	31,619
Operating leases	4,298	5,758
Total deferred tax assets	60,499	54,218
Property, equipment and leasehold improvements	120	0
Deferred tax liabilities:
State taxes	(2,062)	(1,969)
Deductible goodwill	(2,120)	(2,091)
Operating leases	(4,298)	(5,758)
Property, equipment and leasehold improvements	0	(81)
Unrealized gain of deferred compensation plan assets	(5,336)	(3,545)
Other	(137)	(235)
Total deferred tax liabilities	(13,953)	(13,679)
Net deferred tax assets	$ 46,546	$ 40,539

Reconciliation of The Beginning

Reconciliation of The Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021
Schedule Of Unrecognized Tax Benefits [Abstract]
Balance	$ 1,873,000	$ 1,923,000
Additions based on tax positions related to the current year	478,000	275,000
Reductions due to lapse of statute of limitations	(402,000)	(325,000)
Balance	$ 1,949,000	$ 1,873,000

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020	Feb. 22, 2022	May 29, 2020	Jan. 31, 2019
Stockholders Equity Note [Abstract]
Preferred Stock, Shares Authorized	2,000,000	2,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Net losses related to the re-issuance of treasury stock	$ 1,679,000	$ 4,538,000	$ 5,146,000
Purchase of treasury shares (in shares)	78,000	636,000	342,000
Purchase of treasury shares	$ 7,000,000	$ 40,049,000	$ 21,957,000
Stock Repurchase Program, Authorized Amount				$ 150,000,000,000	$ 45,000,000	$ 75,000,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 68,455,000

Stockholders' Equity (Detail)

Stockholders' Equity (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Oct. 02, 2020	Jul. 03, 2020	Apr. 03, 2020	Dec. 31, 2021	Jan. 01, 2021
Stockholders Equity Note [Abstract]
Dividends Per Share	$ 0.200	$ 0.200	$ 0.200	$ 0.200	$ 0.190	$ 0.190	$ 0.190	$ 0.190
Amount	$ 10,423	$ 10,421	$ 10,419	$ 10,423	$ 9,839	$ 9,808	$ 9,801	$ 9,913	$ 41,686	$ 39,361

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)		12 Months Ended
		Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 32,000,000	$ 31,300,000	$ 25,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 97.80	$ 68.21	$ 57.08
Share Based Compensation Arrangement By Share Based Payment Award Options Expiration Term		10 years
Total intrinsic value of options exercised		$ 4,335,000	$ 18,211,000	$ 9,651,000
Weighted average fair value of options granted		$ 25.32	$ 19.73	$ 15.16
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of annual bonus settled with fully vested restricted stock unit awards		40.00%
2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total number of shares reserved for issuance		11,856,300
Number of Shares Available for Grant		1,615,692
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total number of shares reserved for issuance		1,200,000
Number of Shares Available for Grant		342,134
Weighted average purchase price		$ 98.64	$ 73.22	$ 60.32
Purchase Price Of Common Stock As a Percentage of Fair Market Value		95.00%
Employee Stock Purchase Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum Percentage Of Payroll Deductions Related To Purchase Of Common Stock		15.00%
Vested Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation, holding period		4 years
Stock based compensation expense		$ 9,967,000	$ 8,112,000	$ 8,756,000
Unvested Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation, vesting period		4 years
Stock based compensation expense		$ 8,560,000	8,472,000	8,127,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	[1]	$ 97.80
Unrecognized compensation cost		$ 11,030,000
Weighted average period of recognized term		2 years 6 months
Unvested Restricted Stock [Member] | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recipient age to expense award on grant date		59 years 6 months
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation, vesting period		4 years
Stock based compensation expense		$ 736,000	$ 694,000	$ 583,000
Unrecognized compensation cost		$ 1,310,000
Weighted average period of recognized term		2 years 4 months 24 days
[1]	Does not include employee stock purchase plans or stock option plans.

Number of Unvested Restricted S

Number of Unvested Restricted Stock Unit Awards Outstanding (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at December 31, 2021	[1]	568,039,000
Weighted-average grant date fair value, awards granted		$ 97.80	$ 68.21	$ 57.08
Unvested Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding, awards balance	[1]	724,794
Number of shares outstanding, awards granted	[1]	176,655
Number of shares outstanding, awards vested	[1]	(325,095)
Number of shares outstanding, awards forfeited	[1]	(8,315)
Balance at December 31, 2021	[1]		724,794
Weighted-average grant date fair value, awards balance	[1]	$ 45.68
Weighted-average grant date fair value, awards granted	[1]	97.80
Weighted-average grant date fair value, awards vested	[1]	47.36
Weighted-average grant date fair value, awards forfeited	[1]	64.46
Weighted-average grant date fair value, awards balance	[1]	$ 60.65	$ 45.68
Weighted average remaining contractual term, Balance	[1]	1 year 4 months 24 days
Aggregate intrinsic value, Balance	[1]	$ 66,307
[1]	Does not include employee stock purchase plans or stock option plans.

Number of Unvested Restricted_2

Number of Unvested Restricted Stock Unit Awards Outstanding (Parenthetical) (Detail)	Dec. 31, 2021$ / shares
Unvested Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instrument Other than Option, Nonvested, Intrinsic Value	$ 116.73

Option Activity (Detail)

Option Activity (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares	[1]
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of shares outstanding, Options Balance | shares	418,394
Number of shares outstanding, Options Granted | shares	33,333
Number of shares outstanding, Options forfeited and expired | shares	0
Exercise of stock options (in shares) | shares	(48,000)
Number of shares outstanding, Options Balance | shares	403,727
Number of shares outstanding, Exercisable | shares	290,894
Weighted-average exercise price, Options Balance | $ / shares	$ 37.29
Weighted-average exercise price, Options Granted | $ / shares	94.20
Weighted-average exercise price, Options forfeited and expired | $ / shares	0
Weighted-average exercise price, Options Exercised | $ / shares	23.63
Weighted-average exercise price, Options Balance | $ / shares	43.61
Weighted-average exercise price, Exercisable | $ / shares	$ 33.67
Weighted average remaining contractual term, Balance	6 years 7 days
Weighted average remaining contractual term, Exercisable	5 years 4 months 6 days
Aggregate intrinsic value, Balance | $	$ 29,519
Aggregate intrinsic value, Exercisable | $	$ 24,163
[1]	Does not include restricted stock or employee stock purchase plans.

Assumptions Used to Value Optio

Assumptions Used to Value Option Grants (Detail) - Employee Stock Option	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	5 years 8 months 12 days	5 years 9 months 18 days	5 years 8 months 12 days
Risk-free interest rate	0.64%	1.48%	2.52%
Volatility	28.00%	23.00%	23.00%
Dividend yield	0.00%	0.00%	0.00%

Stock-Based Compensation Expens

Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 01, 2021	Jan. 03, 2020	Jan. 03, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 19,263	$ 17,278	$ 17,278	$ 17,466	$ 17,466
Income tax benefit	10,009	12,258			8,067
Compensation and Related Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	18,491	16,640			16,903
Compensation and Related Expenses [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	17,755	15,946			16,320
Compensation and Related Expenses [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	736	694			583
General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	772	638			563
General and Administrative Expenses [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 772	$ 638			$ 563

Retirement Plans - Additional I

Retirement Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan Employer Contribution Percentage Of Eligible Wages	7.00%
Defined Contribution Plan Employer Contribution Annual Vesting Percentage	20.00%
Defined Contribution Plan Employer Contribution Annual Vesting Period	5 years
Pension and Other Postretirement Benefits Cost (Reversal of Cost)	$ 9,923,000	$ 9,752,000	$ 9,073,000

Deferred Compensation Plans - A

Deferred Compensation Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021		Jan. 01, 2021	Jan. 03, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Trading securities held in deferred compensation plan	$ 109,342,000		$ 88,747,000
Deferred compensation plan	110,379,000	[1]	88,977,000	$ 88,977,000	[1]
Change in market value of trust assets	$ 14,730,000		$ 8,028,000	$ 12,834,000
Maximum
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Percentage of compensation deferred	100.00%
[1]	Included in accounts payable and accrued liabilities and deferred compensation plan liabilities on the Company’s consolidated balance sheet.

Leases - Additional Information

Leases - Additional Information (Detail)	Dec. 31, 2021aStateOption
Office, Laboratory, and Storage Space [Member]
Lessee Lease Description [Line Items]
Number of States in which Entity Has Lease Arrangements | State	13
Office, Laboratory, and Storage Space [Member] | Minimum
Lessee Lease Description [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Office, Laboratory, and Storage Space [Member] | Maximum
Lessee Lease Description [Line Items]
Lessee, Operating Lease, Term of Contract	10 years
Phoenix Arizona [Member]
Lessee Lease Description [Line Items]
Lessee, Operating Lease, Term of Contract	30 years
Area of Land | a	147
Number of Options to Renew Lease | Option	2
Lessee, Operating Lease, Renewal Term	15 years

Components of Lease Expense (De

Components of Lease Expense (Detail) - Other Operating Income (Expense) [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Operating lease cost	$ 6,930	$ 6,973	$ 7,395
Variable lease cost	1,065	1,158	1,479
Short-term lease cost	$ 619	$ 573	$ 405

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information Related to Operating Leases (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Cash paid for amounts included in the measurement of operating lease liabilities:
Operating cash flows from operating leases	$ 6,962	$ 6,968	$ 7,522

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information Related to Operating Leases (Detail)	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Leases [Abstract]
Weighted Average Remaining Lease Term	4 years 1 month 6 days	4 years 6 months	5 years 2 months 12 days
Weighted Average Discount Rate	4.20%	4.20%	4.40%

Maturities of Lease Liabilities

Maturities of Lease Liabilities (Detail) $ in Thousands	Dec. 31, 2021USD ($)
Leases [Abstract]
2022	$ 5,805
2023	4,067
2024	2,355
2025	1,539
2026	1,531
2027	1,466
Total lease payments	16,763
Less imputed interest	(1,792)
Total lease liability	$ 14,971

Miscellaneous Income, Net (Deta

Miscellaneous Income, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Other Income And Expenses [Abstract]
Rental income	$ 2,658	$ 3,351	$ 3,141
Gain on deferred compensation investments	14,730	8,028	12,834
(Loss) Gain on foreign exchange	(517)	592	(840)
Other	(27)	11	32
Total	$ 16,844	$ 11,982	$ 15,167

Industry and Client Credit Ri_2

Industry and Client Credit Risk - Additional Information (Detail) - Sales Revenue, Net [Member] - Client	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Revenue from Rights Concentration Risk [Member] | Single Client
Concentration Risk [Line Items]
Fiscal Years	13.00%
Number of clients comprised more than 10% of revenue or accounts receivable	1
Revenue from Rights Concentration Risk [Member] | Other Client
Concentration Risk [Line Items]
Number of clients comprised more than 10% of revenue or accounts receivable	0	0	0
Consumer Products [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Fiscal Years	28.00%
Energy and Utilities [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Fiscal Years	15.00%
Transportation Industry [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Fiscal Years	13.00%
Chemical Industry [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Fiscal Years	11.00%

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Cash paid during the year:
Income taxes	$ 27,912	$ 20,118	$ 21,364
Non-cash investing and financing activities:
Unrealized (loss) gain on investments	(65)	(237)	347
Vested stock unit awards granted to settle accrued bonus	7,637	8,645	7,947
Accrual for capital expenditures	413	602	482
Right-of-use asset obtained in exchange for operating lease obligation	$ 792	$ 2,436	$ 29,480

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021USD ($)Segment	Jan. 01, 2021USD ($)	Jan. 03, 2020USD ($)
Segment Reporting [Abstract]
Number of reportable operating segments | Segment	2
Changes in the carrying amount of goodwill	$ 0	$ 0	$ 0
Goodwill impairments or gains or losses on disposals	$ 0	$ 0	$ 0

Segment Information (Detail)

Segment Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Segment Reporting Information [Line Items]
Revenues	$ 466,269,000	$ 399,900,000	$ 417,199,000
Operating Income	108,927,000	83,249,000	85,111,000
Capital Expenditures	6,637,000	5,107,000	22,290,000
Depreciation and Amortization	6,487,000	6,871,000	6,806,000
Operating segments
Segment Reporting Information [Line Items]
Operating Income	168,352,000	127,344,000	137,411,000
Capital Expenditures	2,952,000	2,339,000	4,779,000
Depreciation and Amortization	4,224,000	4,435,000	5,033,000
Corporate
Segment Reporting Information [Line Items]
Operating Income	(59,425,000)	(44,095,000)	(52,300,000)
Capital Expenditures	3,685,000	2,768,000	17,511,000
Depreciation and Amortization	2,263,000	2,436,000	1,773,000
Engineering and Other Scientific | Operating segments
Segment Reporting Information [Line Items]
Revenues	380,909,000	319,346,000	339,796,000
Operating Income	140,400,000	100,616,000	110,822,000
Capital Expenditures	2,792,000	2,237,000	4,675,000
Depreciation and Amortization	4,031,000	4,239,000	4,827,000
Environmental and Health | Operating segments
Segment Reporting Information [Line Items]
Revenues	85,360,000	80,554,000	77,403,000
Operating Income	27,952,000	26,728,000	26,589,000
Capital Expenditures	160,000	102,000	104,000
Depreciation and Amortization	$ 193,000	$ 196,000	$ 206,000

Operations in Different Geograp

Operations in Different Geographic Areas (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Operations in Different Geographic Areas [Line Items]
Property, equipment and leasehold improvements, net		$ 59,971	$ 59,823
Revenues	[1]	466,269	399,900	$ 417,199
United States
Operations in Different Geographic Areas [Line Items]
Property, equipment and leasehold improvements, net		59,001	58,900
Revenues	[1]	397,001	353,565	351,856
Foreign Countries
Operations in Different Geographic Areas [Line Items]
Property, equipment and leasehold improvements, net		970	923
Revenues	[1]	$ 69,268	$ 46,335	$ 65,343
[1]	Geographic revenues are allocated based on the location of the client.

Goodwill Reported By segment (D

Goodwill Reported By segment (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021
Goodwill Reported By Segment [Line Items]
Goodwill	$ 8,607	$ 8,607
Environmental and Health
Goodwill Reported By Segment [Line Items]
Goodwill	8,099	8,099
Engineering and Other Scientific
Goodwill Reported By Segment [Line Items]
Goodwill	$ 508	$ 508

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - USD ($)	Feb. 03, 2022	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020	Feb. 22, 2022	May 29, 2020	Jan. 31, 2019
Subsequent Events [Abstract]
Cash dividends declared per common share (in dollars per share)	$ 0.24	$ 0.80	$ 0.76	$ 0.64
Dividends Payable, Date of Record	Mar. 11, 2022
Dividends Payable, Date to be Paid	Mar. 25, 2022
Stock Repurchase Program, Authorized Amount					$ 150,000,000,000	$ 45,000,000	$ 75,000,000

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Allowance For Bad Debt [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year		$ 879	$ 945	$ 847
Provision Charged to Expense		454	443	484
Provision Charged to Revenues		0	0	0
Accounts Written-off Net of Recoveries	[1]	(360)	(509)	(386)
Balance at End of Year		973	879	945
Allowance For Contract Losses [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year		3,116	3,350	3,219
Provision Charged to Expense		0	0	0
Provision Charged to Revenues		1,505	1,406	1,740
Accounts Written-off Net of Recoveries	[1]	(1,171)	(1,640)	(1,609)
Balance at End of Year		$ 3,450	$ 3,116	$ 3,350
[1]	Balance includes currency translation adjustments.

Valuation And Qualifying Acco_2

Valuation And Qualifying Accounts - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 01, 2021	Jan. 03, 2020
Trade Accounts Receivable [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Written-off Net of Recoveries	$ 23,000	$ 27,000	$ 32,000