v3.26.3
Segment Reporting
 9 Months Ended
Oct. 03, 2026
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
CRA manages its business globally within one operating segment, professional and consulting services, in accordance with ASC Topic 280, Segment Reporting. The accounting policies of the professional and consulting services segment are the
same as those described in Note 1 of CRA's Annual Report on Form 10-K for the fiscal year ended January 3, 2026, filed with the SEC on February 26, 2026.
The chief operating decision maker, which is CRA's Chief Executive Officer, assesses performance for the professional and consulting services segment and decides how to allocate resources based on consolidated net income that is also reported in the condensed consolidated statements of operations as net income. The measure of segment assets is reported in the condensed consolidated balance sheets as total assets.
The following table represents consolidated net income reported by segment revenue, segment profit or loss, and significant segment expenses (in thousands):
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
October 3,
2026		September 27,
2025		October 3,
2026		September 27,
2025
Revenues$214,917 $185,891 $626,707 $554,620 
Employee compensation and fringe benefit costs130,137 115,390 385,395 339,047 
Forgivable loan amortization12,078 8,525 34,221 22,605 
Client reimbursable expenses21,223 17,802 60,366 53,923 
Other segment expense (1)
30,136 27,950 87,863 81,061 
Provision for income taxes7,437 4,751 20,316 16,387 
Segment net income13,906 11,473 38,546 41,597 
Consolidated net income$13,906 $11,473 $38,546 $41,597 
(1) Other segment expenses included in segment net income includes, rent, commissions to non-employee experts, legal and professional services, software subscription and data services, travel and entertainment expenses, training and marketing expenses, other operating expenses, depreciation and amortization, interest expense, net, and foreign currency gains (losses), net.