v3.26.3
Revenue Recognition (Notes)
 9 Months Ended
Oct. 03, 2026
Revenue Recognition [Abstract]  
Revenue from contract from customer [Text Block] Revenue Recognition
We recognize revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers.
Nature of Performance Obligations and Significant Judgments
At contract inception, the Company assesses the goods and services promised in its contracts with customers and identifies a performance obligation for each promised good or service (or bundle of goods and services) that is distinct. To identify the performance obligations, the Company considers all of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices.
Contracts with our customers generally originate upon the completion of a quote for services for residential and commercial customers or the receipt of a purchase order (or similar work order) for utility customers. In some cases, our contracts are governed by master services agreements, in which case our contract under ASC 606 consists of the combination of the master services agreement and the quote/purchase order. Many of our contracts have a stated duration of one year or less or contain termination clauses that allow the customer to cancel the contract after a specified notice period, which is typically less than 90 days. Due to the fact that many of our arrangements allow the customer to terminate for convenience, the duration of the contract for revenue recognition purposes generally does not extend beyond the services that we have actually transferred. As a result, many of our contracts are, in effect, day-to-day or month-to-month contracts.
Disaggregation of Revenue
The following tables disaggregate our revenue for the three and nine months ended October 3, 2026 and September 27, 2025 by major sources:
Three Months Ended October 3, 2026UtilityResidential
and
Commercial		All OtherConsolidated
Type of service:
Tree and plant care$187,620 $128,994 $(461)$316,153 
Grounds maintenance— 59,147 — 59,147 
Storm damage services1,309 8,436 — 9,745 
Consulting and other94,466 44,664 (1,507)137,623 
Total revenues$283,395 $241,241 $(1,968)$522,668 
Geography:
United States$264,085 $226,179 $(1,968)$488,296 
Canada19,310 15,062 — 34,372 
Total revenues$283,395 $241,241 $(1,968)$522,668 
Three Months Ended September 27, 2025UtilityResidential
and
Commercial		All OtherConsolidated
Type of service:
Tree and plant care$176,420 $124,022 $(526)$299,916 
Grounds maintenance— 59,127 40 59,167 
Storm damage services3,213 3,846 — 7,059 
Consulting and other90,508 42,754 1,262 134,524 
Total revenues$270,141 $229,749 $776 $500,666 
Geography:
United States$251,360 $215,470 $776 $467,606 
Canada18,781 14,279 — 33,060 
Total revenues$270,141 $229,749 $776 $500,666 
Nine Months Ended October 3, 2026UtilityResidential
and
Commercial		All OtherConsolidated
Type of service:
Tree and plant care$532,376 $348,977 $(1,473)$879,880 
Grounds maintenance— 171,651 — 171,651 
Storm damage services11,610 17,282 — 28,892 
Consulting and other268,953 126,317 1,683 396,953 
Total revenues$812,939 $664,227 $210 $1,477,376 
Geography:
United States$764,800 $624,986 $210 $1,389,996 
Canada48,139 39,241 — 87,380 
Total revenues$812,939 $664,227 $210 $1,477,376 
Nine Months Ended September 27, 2025UtilityResidential
and
Commercial		All OtherConsolidated
Type of service:
Tree and plant care$508,626 $340,110 $(1,310)$847,426 
Grounds maintenance— 167,789 40 167,829 
Storm damage services35,012 27,034 — 62,046 
Consulting and other248,506 118,870 3,270 370,646 
Total revenues$792,144 $653,803 $2,000 $1,447,947 
Geography:
United States$747,099 $614,217 $2,000 $1,363,316 
Canada45,045 39,586 — 84,631 
Total revenues$792,144 $653,803 $2,000 $1,447,947 
Contract Balances
Our contract liabilities consist of advance payments, billings in excess of costs incurred and deferred revenue. The Company recognized $493 and $2,039 of revenue for the three and nine months ended October 3, 2026, that was included in the contract liability balance at December 31, 2025 and $470 and $2,546 of revenue for the three and nine months ended September 27, 2025, that was included in the contract liability balance at December 31, 2024. Current contract liabilities are included in accrued expenses and noncurrent contract liabilities are included in other noncurrent liabilities in the Condensed Consolidated Balance Sheets. Net contract liabilities consisted of the following:
October 3,
2026		December 31,
2025
Contract liabilities - current$2,872 $3,032 
Contract liabilities - noncurrent7,437 7,320 
     Net contract liabilities$10,309 $10,352