| Schedule of Combined and Consolidated Statement of Operations and Comprehensive Loss |
|
|
|
Year ended December 31, 2020
|
| |
|
As Previously Reported
|
|
Restatement Adjustment
|
|
As
Restated
|
|
Revenue, net
|
|
$
|
217,272 |
|
|
|
|
|
|
$
|
217,272 |
|
|
Related party revenue, net
|
|
|
272 |
|
|
|
|
|
|
|
272 |
|
|
Cost of revenue (exclusive of depreciation and
amortization)
|
|
|
175,117 |
|
|
|
|
|
|
|
175,117 |
|
|
Related party cost of revenue
|
|
|
380 |
|
|
|
|
|
|
|
380 |
|
|
Selling, general and administrative expenses (exclusive of depreciation and amortization)
|
|
|
35,500 |
|
|
|
8,699 |
|
|
|
44,199 |
|
|
Related party expense
|
|
|
10,606 |
|
|
|
|
|
|
|
10,606 |
|
|
Depreciation and amortization
|
|
|
6,312 |
|
|
|
|
|
|
|
6,312 |
|
|
Operating loss
|
|
$
|
(10,371 |
)
|
|
$
|
(8,699 |
)
|
|
$
|
(19,070 |
)
|
|
Other expense (income), net
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest expense, net
|
|
$
|
2,844 |
|
|
|
|
|
|
$
|
2,844 |
|
|
Related party interest income, net
|
|
|
(217 |
)
|
|
|
|
|
|
|
(217 |
)
|
|
Foreign exchange losses, net
|
|
|
2,195 |
|
|
|
|
|
|
|
2,195 |
|
|
Other (income) expense, net
|
|
|
8,682 |
|
|
|
(8,699 |
)
|
|
|
(17 |
)
|
|
Net loss before income taxes
|
|
$
|
(23,875 |
)
|
|
$
|
—
|
|
|
$
|
(23,875 |
)
|
|
Income tax expense
|
|
|
(4,502 |
)
|
|
|
|
|
|
|
(4,502 |
)
|
|
Net loss
|
|
$
|
(28,377 |
)
|
|
$
|
—
|
|
|
$
|
(28,377 |
)
|
|
Other comprehensive income (loss), net of tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency translation adjustments
|
|
|
3,622 |
|
|
|
|
|
|
|
3,622 |
|
|
Unrealized pension actuarial losses
|
|
|
(8,508 |
)
|
|
|
|
|
|
|
(8,508 |
)
|
|
Total other comprehensive loss, net of tax
|
|
$
|
(33,263 |
)
|
|
$
|
—
|
|
|
$
|
(33,263 |
)
|
|
|
|
Year ended December 31, 2021
|
| |
|
As Previously Reported
|
|
Restatement Adjustment
|
|
As
Restated
|
|
Revenue, net
|
|
$
|
205,772 |
|
|
|
|
|
|
$
|
205,772 |
|
|
Related party revenue, net
|
|
|
178 |
|
|
|
|
|
|
|
178 |
|
|
Cost of revenue (exclusive of depreciation and amortization)
|
|
|
164,256 |
|
|
|
|
|
|
|
164,256 |
|
|
Related party cost of revenue
|
|
|
766 |
|
|
|
|
|
|
|
766 |
|
|
Selling, general and administrative expenses (exclusive of depreciation and amortization)
|
|
|
31,895 |
|
|
|
(2,131 |
)
|
|
|
29,764 |
|
|
Related party expense
|
|
|
9,807 |
|
|
|
|
|
|
|
9,807 |
|
|
Depreciation and amortization
|
|
|
5,166 |
|
|
|
|
|
|
|
5,166 |
|
|
Operating loss
|
|
$
|
(5,940 |
)
|
|
$
|
2,131 |
|
|
$
|
(3,809 |
)
|
|
Other expense (income), net:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest expense, net
|
|
$
|
2,836 |
|
|
|
|
|
|
$
|
2,836 |
|
|
Related party interest income, net
|
|
|
(141 |
)
|
|
|
|
|
|
|
(141 |
)
|
|
Foreign exchange losses, net
|
|
|
1,162 |
|
|
|
|
|
|
|
1,162 |
|
|
Other expense, net
|
|
|
11 |
|
|
|
2,131 |
|
|
|
2,142 |
|
|
Net loss before income taxes
|
|
$
|
(9,808 |
)
|
|
$
|
—
|
|
|
$
|
(9,808 |
)
|
|
Income tax expense
|
|
|
2,920 |
|
|
|
|
|
|
|
2,920 |
|
|
Net loss
|
|
$
|
(12,728 |
)
|
|
$
|
—
|
|
|
$
|
(12,728 |
)
|
|
Other comprehensive income (loss), net of tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency translation adjustments
|
|
|
(744 |
)
|
|
|
|
|
|
|
(744 |
)
|
|
Unrealized pension actuarial gains
|
|
|
6,188 |
|
|
|
|
|
|
|
6,188 |
|
|
Total other comprehensive loss, net of tax
|
|
$
|
(7,284 |
)
|
|
$
|
—
|
|
|
$
|
(7,284 |
)
|
|