0001210708-24-000081 | 10-Q | XBRL Viewer

INCOME TAXES

9 Months Ended

Sep. 30, 2024

INCOME TAXES

Income Tax Provision

Under ASC 270, “Interim Reporting”, and ASC 740-270, “Income Taxes – Interim Reporting”, the Company is required to adjust its effective tax rate for each quarter to be consistent with the estimated annual effective tax rate. Jurisdictions with a projected loss for the full year where no tax benefit can be recognized are excluded from the calculation of the estimated annual effective tax rate. Applying the provisions of ASC 270 and ASC 740-270 could result in a higher or lower effective tax rate during a particular quarter, based upon the mix and timing of actual earnings versus annual projections.

Effective Tax Rate

The provision for income taxes for the nine months ended September 30, 2024 was $463 on a pre-tax loss of $3,722, compared to a provision for income taxes of $1,148 on pre-tax income of $2,613 for the same period in 2023. The Company’s effective income tax rate ("ETR") was negative 12% and positive 44% for the nine months ended September 30, 2024 and 2023, respectively. For the nine months ended September 30, 2024, the effective tax rates differed from the U.S. Federal statutory rate of 21% primarily due to pretax losses for which no tax benefit can be recognized foreign tax rate differences, and

non-deductible expense. For the nine months ended September 30, 2023, the effective tax rates differed from the U.S. Federal statutory rate of 21% primarily due to a discrete tax benefit recognized following the lapse of certain statutes of limitations related to Spain, recognition of a portion of a deferred tax asset in Canada, state income taxes, changes in valuation allowances in the U.S. and certain foreign jurisdictions which reduces or eliminates the effective tax rate on current year profits or losses, foreign tax rate differences, taxes on repatriations or deemed repatriation of foreign profits, and non-deductible expenses. The current YTD ETR differs significantly from the prior period YTD ETR primarily due to the interaction of similar rate reconciliation items, including change in valuation allowance, with a negative pretax book income in the current period versus positive pretax book income in the prior year comparative period.

Uncertain Tax Positions

As of both September 30, 2024 and December 31, 2023, the Company had $60, respectively, of unrecognized tax benefits, excluding interest and penalties, which if recognized in the future, would lower the Company’s effective income tax rate.

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as part of the provision for income taxes. As of September 30, 2024 and December 31, 2023, the Company had $31 and $27, respectively, of accrued interest and penalties associated with unrecognized tax benefits.

The statute of limitations for capital gains taxes on the transfer of shares in Spain lapsed in January 2023. The FIN48 reserve for Spain capital gains taxes, interest, and penalties of approximately $408 was released as a tax benefit in the first quarter of 2023.

Based on information available as of September 30, 2024, it is reasonably possible that the total amount of unrecognized tax benefits could decrease by $0 over the next 12 months as a result of projected resolutions of global tax examinations and controversies and potential expirations of the applicable statutes of limitations.

In many cases, the Company’s unrecognized tax benefits are related to tax years that remain subject to examination by the relevant tax authorities. Tax years with net operating losses (“NOLs”) remain open until such losses expire or until the statutes of limitations for those years when the NOLs are used expire. As of September 30, 2024, the Company’s open tax years, which remain subject to examination by the relevant tax authorities, are between 2016 and 2023 depending on the jurisdiction.

The Company believes that its unrecognized tax benefits as of September 30, 2024 are appropriately reflected for all years subject to examination above.

Net Operating Losses (“NOLs”), Capital Losses, and Valuation Allowance

The Company recorded a valuation allowance against all of our consolidated US deferred tax assets for NOLs and Capital Losses as of September 30, 2024 and December 31, 2023. We intend to continue maintaining a full valuation allowance on our deferred tax assets for NOLs until there is sufficient evidence to support the reversal of all or some portion of these allowances in the future.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Comprehensive Text Block List (Policies)	9 Months Ended
Comprehensive Text Block List (Policies)	Sep. 30, 2024
Text Block [Abstract]
Adoption of New Accounting Pronouncements	Adoption of New Accounting Pronouncements On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. This update was issued by the Financial Accounting Standards Board (the “FASB”) in June 2016. This standard requires an impairment model (known as the current expected credit loss (“CECL”) model) and replaces the methodology that recognizes impairment of financial instruments when losses have been incurred with a methodology that recognizes impairment of financial instruments when losses are expected. The new standard requires entities to use a forward-looking “expected loss” model for most financial instruments, including accounts receivable and unbilled services that is based on historical information, current information, and reasonable and supportable forecasts. As a result of adopting the new standard, the Company recognized a cumulative increase to allowances for accounts receivable and unbilled services and a reduction to the 2023 opening balance of retained earnings of $51. Comparative periods prior to the adoption of this standard and their respective disclosures have not been adjusted. The adoption of ASU 2016-13 did not have a material impact on the Company’s Condensed Consolidated Financial Statements.

GOODWILL AND INTANGIBLE ASSETS - Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 256
2025	872
2026	637
2027	551
2028	130
Thereafter	313
Net Carrying Amount	$ 2,759	$ 3,628

SEGMENT AND GEOGRAPHIC DATA - Segment Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) Segment	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| Segment			3
Revenue, from external customers	$ 36,853	$ 39,398	$ 106,456	$ 127,367
Inter-segment revenue	0	0	0	0
Revenue	36,853	39,398	106,456	127,367
Adjusted net revenue, from external customers	18,603	19,370	52,548	63,717
Inter-segment adjusted net revenue	0	0	0	0
Total adjusted net revenue	18,603	19,370	52,548	63,717
EBITDA (loss)	(283)	1,247	(2,960)	3,405
Depreciation and amortization	(358)	(374)	(1,042)	(1,076)
Intercompany dividend/interest (expense) income, net	0	0	0	0
Interest income, net	93	90	280	284
(Loss) income before income taxes	(548)	963	(3,722)	2,613
Provision for income taxes	(298)	(430)	(463)	(1,148)
Net (loss) income	(846)	533	(4,185)	1,465
Accounts receivable, net	24,475	19,710	24,475	19,710	$ 19,710
Long-lived assets, net of accumulated depreciation and amortization	8,831	9,798	8,831	9,798
Total assets	57,154	60,958	57,154	60,958	$ 60,958
Inter-Segment Elimination
Segment Reporting Information [Line Items]
Revenue, from external customers	0	0	0	0
Inter-segment revenue	(37)	(137)	(185)	(224)
Revenue	(37)	(137)	(185)	(224)
Adjusted net revenue, from external customers	0	0	0	0
Inter-segment adjusted net revenue	0	9	0	(17)
Total adjusted net revenue	0	9	0	(17)
EBITDA (loss)	0	0	0	0
Depreciation and amortization	0	0	0	0
Intercompany dividend/interest (expense) income, net	0	0	0	(1,218)
Interest income, net	0	0	0	0
Provision for income taxes	0	0	0	0
Net (loss) income	0	0	0	(1,218)
Accounts receivable, net	0	0	0	0
Long-lived assets, net of accumulated depreciation and amortization	0	0	0	0
Total assets	0	0	0	0
Hudson Americas \| Operating Segments
Segment Reporting Information [Line Items]
Revenue, from external customers	7,578	7,167	20,544	25,008
Inter-segment revenue	28	119	142	230
Revenue	7,606	7,286	20,686	25,238
Adjusted net revenue, from external customers	6,634	6,854	18,783	24,097
Inter-segment adjusted net revenue	29	119	142	230
Total adjusted net revenue	6,663	6,973	18,925	24,327
EBITDA (loss)	351	20	(111)	(876)
Depreciation and amortization	(308)	(313)	(889)	(936)
Intercompany dividend/interest (expense) income, net	0	0	0	0
Interest income, net	0	0	0	0
Provision for income taxes	(44)	(44)	(111)	111
Net (loss) income	(1)	(337)	(1,111)	(1,701)
Accounts receivable, net	5,103	5,502	5,103	5,502
Long-lived assets, net of accumulated depreciation and amortization	6,908	7,773	6,908	7,773
Total assets	14,199	17,632	14,199	17,632
Hudson Asia Pacific \| Operating Segments
Segment Reporting Information [Line Items]
Revenue, from external customers	22,560	26,106	66,718	81,784
Inter-segment revenue	1	0	1	0
Revenue	22,561	26,106	66,719	81,784
Adjusted net revenue, from external customers	7,847	8,694	22,020	26,734
Inter-segment adjusted net revenue	(27)	(109)	(166)	(147)
Total adjusted net revenue	7,820	8,585	21,854	26,587
EBITDA (loss)	312	1,890	(65)	5,455
Depreciation and amortization	(40)	(52)	(124)	(111)
Intercompany dividend/interest (expense) income, net	(134)	(128)	(397)	(375)
Interest income, net	2	2	7	6
Provision for income taxes	(111)	(520)	90	(1,440)
Net (loss) income	29	1,192	(489)	3,535
Accounts receivable, net	12,315	9,280	12,315	9,280
Long-lived assets, net of accumulated depreciation and amortization	1,865	1,954	1,865	1,954
Total assets	24,269	23,604	24,269	23,604
Hudson Europe \| Operating Segments
Segment Reporting Information [Line Items]
Revenue, from external customers	6,715	6,125	19,194	20,575
Inter-segment revenue	8	18	42	(6)
Revenue	6,723	6,143	19,236	20,569
Adjusted net revenue, from external customers	4,122	3,822	11,745	12,886
Inter-segment adjusted net revenue	(2)	(19)	24	(66)
Total adjusted net revenue	4,120	3,803	11,769	12,820
EBITDA (loss)	42	(300)	459	995
Depreciation and amortization	(6)	(7)	(20)	(22)
Intercompany dividend/interest (expense) income, net	0	0	0	1,218
Interest income, net	0	0	0	0
Provision for income taxes	(94)	26	(347)	(387)
Net (loss) income	(58)	(281)	92	1,804
Accounts receivable, net	7,057	4,928	7,057	4,928
Long-lived assets, net of accumulated depreciation and amortization	27	33	27	33
Total assets	11,356	11,064	11,356	11,064
Corporate Segment \| Operating Segments
Segment Reporting Information [Line Items]
Revenue, from external customers	0	0	0	0
Inter-segment revenue	0	0	0	0
Revenue	0	0	0	0
Adjusted net revenue, from external customers	0	0	0	0
Inter-segment adjusted net revenue	0	0	0	0
Total adjusted net revenue	0	0	0	0
EBITDA (loss)	(988)	(363)	(3,243)	(2,169)
Depreciation and amortization	(4)	(2)	(9)	(7)
Intercompany dividend/interest (expense) income, net	134	128	397	375
Interest income, net	91	88	273	278
Provision for income taxes	(49)	108	(95)	568
Net (loss) income	(816)	(41)	(2,677)	(955)
Accounts receivable, net	0	0	0	0
Long-lived assets, net of accumulated depreciation and amortization	31	38	31	38
Total assets	$ 7,330	$ 8,658	$ 7,330	$ 8,658

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net (loss) income	$ (4,185)	$ 1,465
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	1,042	1,076
Provision for expected credit losses	3	44
Benefit from deferred income taxes	(203)	(38)
Stock-based compensation	1,046	987
Changes in operating assets and liabilities, net of effect of dispositions:
(Increase) decrease in accounts receivable	(4,162)	876
Increase in prepaid and other assets	(105)	(365)
Increase (decrease) in accounts payable, accrued expenses, and other liabilities	1,757	(7,066)
Net cash used in by operating activities	(4,807)	(3,021)
Cash flows from investing activities:
Capital expenditures	(22)	(64)
Proceeds from corporate benefit policy	1,076	0
Net cash provided by (used in) investing activities	1,054	(64)
Cash flows from financing activities:
Payments for business acquisition liabilities	0	(1,250)
Purchase of treasury stock (including payment of tax withholdings)	(2,775)	(774)
Cash paid for net settlement of employee restricted stock units	(204)	(222)
Net cash used in financing activities	(2,979)	(2,246)
Effect of exchange rates on cash, cash equivalents, and restricted cash	55	(170)
Net decrease in cash, cash equivalents, and restricted cash	(6,677)	(5,501)
Cash, cash equivalents, and restricted cash, beginning of the period	23,170	27,477
Cash, cash equivalents, and restricted cash, end of the period	16,493	21,976
Supplemental disclosures of cash flow information:
Cash received during the period for interest	280	285
Net cash payments during the period for income taxes	254	1,979
Cash paid for amounts included in operating lease liabilities	600	412
Supplemental non-cash disclosures:
Right-of-use assets obtained in exchange for operating lease liabilities	$ 416	$ 837

SEGMENT AND GEOGRAPHIC DATA

9 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

SEGMENT AND GEOGRAPHIC DATA

Segment Reporting

The Company operates in three reportable segments: the Hudson regional businesses of Americas, Asia Pacific, and EMEA. Corporate expenses are reported separately for the three reportable segments and pertain to certain functions, such as executive management, corporate governance, investor relations, legal, accounting, tax, and treasury. A portion of these expenses are attributed to the reportable segments for providing the above services to them, and have been allocated to the segments as management service expenses, and are included in the segments’ non-operating other income (expense). Segment information is presented in accordance with ASC 280, “Segment Reporting.” This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with U.S. GAAP. Accounts receivable and long-lived assets are the only significant asset separated by segment for internal reporting purposes.


	Americas		Asia Pacific		EMEA		Corporate		Inter-Segment Elimination		Total
For The Three Months Ended September 30, 2024
Revenue, from external customers	$	7,578	$	22,560	$	6,715	$	—	$	—	$	36,853
Inter-segment revenue	28		1		8		—		(37)		—
Total revenue	$	7,606	$	22,561	$	6,723	$	—	$	(37)	$	36,853
Adjusted net revenue, from external customers (a)	$	6,634	$	7,847	$	4,122	$	—	$	—	$	18,603
Inter-segment adjusted net revenue	29		(27)		(2)		—		—		—
Total adjusted net revenue	$	6,663	$	7,820	$	4,120	$	—	$	—	$	18,603



EBITDA (loss) (b)	$	351	$	312	$	42	$	(988)	$	—	$	(283)
Depreciation and amortization	(308)		(40)		(6)		(4)		—		(358)
Intercompany dividend/interest (expense) income, net	—		(134)		—		134		—		—
Interest income, net	—		2		—		91		—		93
Provision for income taxes	(44)		(111)		(94)		(49)		—		(298)
Net income (loss)	$	(1)	$	29	$	(58)	$	(816)	$	—	$	(846)

For The Nine Months Ended September 30, 2024
Revenue, from external customers	$	20,544	$	66,718	$	19,194	$	—	$	—	$	106,456
Inter-segment revenue	142		1		42		—		(185)		—
Total revenue	$	20,686	$	66,719	$	19,236	$	—	$	(185)	$	106,456
Adjusted net revenue, from external customers (a)	$	18,783	$	22,020	$	11,745	$	—	$	—	$	52,548
Inter-segment adjusted net revenue	142		(166)		24		—		—		—
Total adjusted net revenue	$	18,925	$	21,854	$	11,769	$	—	$	—	$	52,548



EBITDA (loss) (b)	$	(111)	$	(65)	$	459	$	(3,243)	$	—	$	(2,960)
Depreciation and amortization	(889)		(124)		(20)		(9)		—		(1,042)
Intercompany dividend/interest (expense) income, net	—		(397)		—		397		—		—
Interest income, net	—		7		—		273		—		280
Provision for income taxes	(111)		90		(347)		(95)		—		(463)
Net income (loss)	$	(1,111)	$	(489)	$	92	$	(2,677)	$	—	$	(4,185)

As of September 30, 2024
Accounts receivable, net	$	5,103	$	12,315	$	7,057	$	—	$	—	$	24,475
Long-lived assets, net of accumulated depreciation and amortization (c)	$	6,908	$	1,865	$	27	$	31	$	—	$	8,831
Total assets	$	14,199	$	24,269	$	11,356	$	7,330	$	—	$	57,154


	Americas		Asia Pacific		EMEA		Corporate		Inter- Segment Elimination		Total
For The Three Months Ended September 30, 2023
Revenue, from external customers	$	7,167	$	26,106	$	6,125	$	—	$	—	$	39,398
Inter-segment revenue	119		—		18		—		(137)		—
Total revenue	$	7,286	$	26,106	$	6,143	$	—	$	(137)	$	39,398
Adjusted net revenue, from external customers (a)	$	6,854	$	8,694	$	3,822	$	—	$	—	$	19,370
Inter-segment adjusted net revenue	119		(109)		(19)		—		9		—
Total adjusted net revenue (a)	$	6,973	$	8,585	$	3,803	$	—	$	9	$	19,370



EBITDA (loss) (b)	$	20	$	1,890	$	(300)	$	(363)	$	—	$	1,247
Depreciation and amortization	(313)		(52)		(7)		(2)		—		(374)
Intercompany (expense) interest income, net	—		(128)		—		128		—		—
Interest (expense) income, net	—		2		—		88		—		90
Provision for income taxes	(44)		(520)		26		108		—		(430)
Net income (loss)	$	(337)	$	1,192	$	(281)	$	(41)	$	—	$	533

For The Nine Months Ended September 30, 2023
Revenue, from external customers	$	25,008	$	81,784	$	20,575	$	—	$	—	$	127,367
Inter-segment revenue	230		—		(6)		—		(224)		—
Total revenue	$	25,238	$	81,784	$	20,569	$	—	$	(224)	$	127,367
Adjusted net revenue, from external customers (a)	$	24,097	$	26,734	$	12,886	$	—	$	—	$	63,717
Inter-segment adjusted net revenue	230		(147)		(66)		—		(17)		—
Total adjusted net revenue	$	24,327	$	26,587	$	12,820	$	—	$	(17)	$	63,717



EBITDA (loss) (b)	$	(876)	$	5,455	$	995	$	(2,169)	$	—	$	3,405
Depreciation and amortization	(936)		(111)		(22)		(7)		—		(1,076)
Intercompany (expense) interest income, net	—		(375)		1,218		375		(1,218)		—
Interest (expense) income, net	—		6		—		278		—		284
(Provision for) benefit from income taxes	111		(1,440)		(387)		568		—		(1,148)
Net income (loss)	$	(1,701)	$	3,535	$	1,804	$	(955)	$	(1,218)	$	1,465

As of December 31, 2023
Accounts receivable, net	$	5,502	$	9,280	$	4,928	$	—	$	—	$	19,710
Long-lived assets, net of accumulated depreciation and amortization (c)	$	7,773	$	1,954	$	33	$	38	$	—	$	9,798
Total assets	$	17,632	$	23,604	$	11,064	$	8,658	$	—	$	60,958

(a)Adjusted net revenue is net of the Direct contracting costs and reimbursed expenses caption on the Condensed Consolidated Statements of Operations. Direct contracting costs and reimbursed expenses include the direct staffing costs of salaries, payroll taxes, employee benefits, travel expenses, and insurance costs for the Company’s contractors and reimbursed out-of-pocket expenses and other direct costs. The region where services are provided, the mix of RPO and contracting, and the functional nature of the staffing services provided can affect operating income and EBITDA. The salaries, commissions, payroll taxes, and employee benefits related to recruitment professionals are included under the caption “Salaries and related” in the Condensed Consolidated Statements of Operations.

(b)SEC Regulation S-K Item 229.10(e)1(ii)(A) defines EBITDA as earnings before interest, taxes, depreciation and amortization. EBITDA is presented to provide additional information to investors about the Company’s operations on a basis consistent with the measures that the Company uses to manage its operations and evaluate its performance.

Management also uses this measurement to evaluate working capital requirements. EBITDA should not be considered in isolation or as a substitute for operating income and net income prepared in accordance with U.S. GAAP or as a measure of the Company’s profitability.

(c)Comprised of property and equipment, intangible assets and goodwill, net of accumulated depreciation and amortization.

Geographic Data Reporting

A summary of revenues for the three and nine months ended September 30, 2024 and 2023 and net assets by geographic area as of September 30, 2024 and 2023 and as of December 31, 2023, were as follows:


	Australia		United States		United Kingdom		Other		Total
For The Three Months Ended September 30, 2024
Revenue (a)	$	18,089	$	7,233	$	5,913	$	5,618	$	36,853
For The Three Months Ended September 30, 2023
Revenue (a)	$	23,620	$	6,706	$	5,807	$	3,265	$	39,398
For The Nine Months Ended September 30, 2024
Revenue (a)	$	54,770	$	19,577	$	17,317	$	14,792	$	106,456
For The Nine Months Ended September 30, 2023
Revenue (a)	$	73,414	$	23,501	$	19,503	$	10,949	$	127,367
As of September 30, 2024
Long-lived assets, net of accumulated depreciation and amortization (b)	$	28	$	6,938	$	17	$	1,848	$	8,831
Net assets	$	8,195	$	17,670	$	4,271	$	12,804	$	42,940
As of December 31, 2023
Long-lived assets, net of accumulated depreciation and amortization (b)	$	49	$	7,811	$	33	$	1,905	$	9,798
Net assets	$	9,634	$	22,585	$	5,084	$	11,251	$	48,554

(a) Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b) Comprised of property and equipment, intangible assets and goodwill, net of accumulated depreciation and amortization.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

GOODWILL AND INTANGIBLE ASSETS - Amortization Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Finite-Lived Intangible Assets [Line Items]
January 1, 2024 Beginning Balance		$ 3,628
Amortization	$ (293)	(875)
Translation and Other		6
September 30, 2024 Ending Balance	2,759	2,759
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
January 1, 2024 Beginning Balance		49
Amortization		(14)
Translation and Other		1
September 30, 2024 Ending Balance	36	36
Trade name
Finite-Lived Intangible Assets [Line Items]
January 1, 2024 Beginning Balance		1,123
Amortization		(163)
Translation and Other		2
September 30, 2024 Ending Balance	962	962
Customer lists
Finite-Lived Intangible Assets [Line Items]
January 1, 2024 Beginning Balance		2,267
Amortization		(534)
Translation and Other		3
September 30, 2024 Ending Balance	1,736	1,736
Developed technology
Finite-Lived Intangible Assets [Line Items]
January 1, 2024 Beginning Balance		189
Amortization		(164)
Translation and Other		0
September 30, 2024 Ending Balance	$ 25	$ 25

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

DESCRIPTION OF BUSINESS (Details)	9 Months Ended
DESCRIPTION OF BUSINESS (Details)	Sep. 30, 2024 Country Segment
Description of Business [Abstract]
Number of reportable segments \| Segment	3
Number of countries in which entity operates \| Country	14

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

9 Months Ended

Sep. 30, 2024

Restricted Cash and Investments [Abstract]

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

Cash, cash equivalents, and restricted cash as reported within the accompanying Condensed Consolidated Balance Sheets as of September 30, 2024 and December 31, 2023 was as follows:


	September 30, 2024		December 31, 2023
Cash and cash equivalents	$	15,835	$	22,611
Restricted cash, current	457		354
Restricted cash, non-current	201		205
Total cash, cash equivalents, and restricted cash	$	16,493	$	23,170

Restricted cash primarily includes lease and collateral deposits, as well as bank guarantees for licensing.

ACQUISITION - Narrative (Details) - Singapore Acquisition $ in Thousands	Oct. 31, 2023 USD ($)
Business Acquisition [Line Items]
Payments to acquire businesses	$ 2,546
Contingent consideration payable	317
Consideration transferred	2,574
Business combination, preliminary working capital adjustment	28
Cash and cash equivalents	491
Transaction costs	$ 13

STOCK-BASED COMPENSATION

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

Incentive Compensation Plan

The Company maintains the Hudson Global, Inc. 2009 Incentive Stock and Awards Plan, as amended and restated on May 24, 2016 and further amended on September 14, 2020 and May 17, 2022 (the “ISAP”), pursuant to which it can issue equity-based compensation incentives to eligible participants. The ISAP permits the granting of stock options, restricted stock, restricted stock units, and other types of equity-based awards. The Compensation Committee (the “Compensation Committee”) of the Board of Directors (the “Board”) will establish such conditions as it deems appropriate on the granting or vesting of stock options, restricted stock, restricted stock units and other types of equity-based awards. As determined by the Compensation Committee, equity awards may also be subject to immediate vesting upon the occurrence of certain events including death, disability, retirement or a change in control of the Company. When we make grants of restricted stock or restricted stock units to our executive officers, including the named executive officers, we enter into Restricted Stock Agreements and Restricted Stock Unit Agreements with such executive officers that contain provisions that are triggered upon a termination of an executive officer or a change in control of our Company. For awards of restricted stock granted beginning on November 6, 2015, effective upon a change in control of our Company, if the executive is employed by us or an affiliate of ours immediately prior to the date of such change in control and is subsequently terminated within 12 months following the date of such change in control, the shares of restricted stock will fully vest and the restrictions imposed upon the restricted stock will be immediately deemed to have lapsed. For awards of restricted stock units granted beginning on March 10, 2016, effective upon a change in control of our Company, if the executive is employed by us or an affiliate of ours immediately prior to the date of such change

in control and is subsequently terminated within 12 months following the date of such change in control, the restricted stock units will fully vest and the restrictions imposed upon the restricted stock units will be immediately deemed to have lapsed. The Company primarily grants restricted stock and restricted stock units to its employees. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock of the Company issued under the ISAP.

The Compensation Committee administers the ISAP and may designate any of the following as a participant under the ISAP: any officer or other employee of the Company or its affiliates or individuals engaged to become an officer or employee, consultants or other independent contractors who provide services to the Company or its affiliates, and non-employee directors of the Company. On May 17, 2022, the Company’s stockholders at the 2022 Annual Meeting of Stockholders approved amendments to the ISAP to, among other things, increase the number of shares of the Company’s common stock that are reserved for issuance by 250,000 shares. As of September 30, 2024, there were 116,546 shares of the Company’s common stock available for future issuance under the ISAP.

All share issuances related to stock compensation plans are issued from the aforementioned stock available for future issuance under stockholder approved compensation plan.

For the nine months ended September 30, 2024, the Company granted 47,647 restricted stock units subject to performance vesting conditions for the year ended December 31, 2024, and granted 12,540 of discretionary time-vested restricted stock units to certain employees that were not subject to performance conditions. For the nine months ended September 30, 2023, the Company granted 28,841 restricted stock units subject to performance vesting conditions for the year ended December 31, 2023.

A summary of the quantity and vesting conditions for stock-based units granted to the Company’s employees for the nine months ended September 30, 2024 was as follows:


Vesting conditions																		Number of Restricted Stock Units Granted
Performance and service conditions - Type 1 (1) (2)																		14,939
Performance and service conditions - Type 2 (1) (2)																		32,708
Service conditions only - Type 1 (2)																		12,540
Total shares of stock award granted																		60,187

(1)The performance conditions with respect to restricted stock units may be satisfied as follows:

(a)For grants to Corporate office employees subject to 2024 performance conditions, 100% of the restricted stock units may be earned on the basis of performance as measured by a “group adjusted EBITDA”.

(2)To the extent restricted stock units are earned, such restricted stock units will vest on the basis of service as follows:

(a)33% and 66.6% for Type 1 and Type 2, respectively, of the restricted stock units will vest on the first anniversary of the grant date;

(b)33% and 16.7% for Type 1 and Type 2, respectively, of the restricted stock units will vest on the second anniversary of the grant date; and

(c)34% and 16.7% for Type 1 and Type 2, respectively, of the restricted stock units will vest on the third anniversary of the grant date; provided that, in each case, the employee remains employed by the Company from the grant date through the applicable service vesting date.

The Company also maintains the Director Deferred Share Plan (the “Director Plan”) as part of the ISAP pursuant to which it can issue restricted stock units to its non-employee directors. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock issued under the ISAP upon a director ceasing service as a member of the Company’s Board. The restricted stock units vest immediately upon grant and are credited to each of the non-employee director’s retirement accounts under the Director Plan. Restricted stock units issued under the Director Plan contain the right to a dividend equivalent award in the form of additional restricted stock units. The dividend equivalent award is calculated using the same rate as the cash dividend paid on a share of the Company’s common stock, and then divided by the

closing price of the Company’s common stock on the date the dividend is paid to determine the number of additional restricted stock units to grant. Dividend equivalent awards have the same vesting terms as the underlying awards. During the nine months ended September 30, 2024, the Company granted 17,540 restricted stock units to its non-employee directors pursuant to the Director Plan.

As of September 30, 2024, 231,406 restricted stock units are deferred under the Company’s ISAP.

For the three and nine months ended September 30, 2024 and 2023, the Company’s stock-based compensation expense related to restricted stock units and restricted shares of common stock were as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023

Restricted shares of common stock	$	—	$	—	$	—	$	16
Restricted stock units	481		131		945		971
Restricted stock units-cash settled liabilities	—		—		101		—
Total	$	481	$	131	$	1,046	$	987

Restricted Stock Units

As of September 30, 2024, the Company had $704 of unrecognized stock-based compensation expense related to outstanding unvested restricted stock units. The Company expects to recognize that cost over a weighted average service period of 0.8 years. Restricted stock units have no voting or dividend rights until the awards are vested.

Changes in the Company’s restricted stock units for the nine months ended September 30, 2024 and 2023 were as follows:


	Nine Months Ended September 30, 2024
	Performance-based			Time-based/Director			Total
	Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1, 2024	95,264	$	23.49	80,422	$	16.50	175,686	$	20.29
Granted	47,647	$	14.51	30,080	$	17.00	77,727	$	15.47

Vested	(58,051)	$	22.27	(24,723)	$	18.34	(82,774)	$	21.09
Forfeited	(28,841)	$	22.27	(340)	$	17.72	(29,181)	$	22.22
Unvested restricted stock units at September 30, 2024	56,019	$	17.76	85,439	$	16.13	141,458	$	16.78

(a) The number of shares earned above target are based on the performance target established by the Compensation Committee at the initial grant date.


	Nine Months Ended September 30, 2023
	Performance-based			Time-based/Director			Total
	Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1, 2023	130,186	$	23.56	33,390	$	20.31	163,576	$	22.89
Granted	28,841	$	22.27	5,648	$	21.00	34,489	$	22.06
Shares earned above target (a)	3,940	$	35.72	—	$	—	3,940	$	35.72
Vested	(58,834)	$	22.10	(16,291)	$	19.46	(75,125)	$	21.53
Forfeited	(8,869)	$	35.10	(2,380)	$	14.54	(11,249)	$	30.75
Unvested restricted stock units at September 30, 2023	95,264	$	23.49	20,367	$	21.86	115,631	$	23.20

(a) The number of shares earned above target are based on the performance targets established by the Compensation Committee at the initial grant date.

(a) The number of shares earned above target are based on the performance target established by the Compensation Committee at the initial grant date.

Shares of Common Stock

There were no vested or unvested of restricted shares of common stock for nine months ended September 30, 2024. Changes in the Company’s restricted shares of common stock for the nine months ended September 30, 2023 were as follows:


		Nine Months Ended September 30,
	2023
			Number of Restricted Shares of Common Stock	Weighted Average Grant-Date Fair Value
Unvested restricted shares of common stock at January 1			17,410	$	9.57
Vested			(17,410)	$	9.57
Unvested restricted shares of common stock at September 30,			—	$	—

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 6,405	$ 6,405	$ 6,399
Accumulated Amortization	(3,646)	(3,646)	(2,771)
Net Carrying Amount	2,759	2,759	$ 3,628
Amortization expense of intangible assets	$ 293	$ 875
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Average Remaining Amortization Useful Lives (in years)	3 years	3 years	3 years 4 months 24 days
Gross Carrying Amount	$ 148	$ 148	$ 147
Accumulated Amortization	(112)	(112)	(98)
Net Carrying Amount	$ 36	36	$ 49
Amortization expense of intangible assets		$ 14
Trade name
Finite-Lived Intangible Assets [Line Items]
Average Remaining Amortization Useful Lives (in years)	6 years 2 months 12 days	6 years 2 months 12 days	6 years 8 months 12 days
Gross Carrying Amount	$ 1,640	$ 1,640	$ 1,638
Accumulated Amortization	(678)	(678)	(515)
Net Carrying Amount	$ 962	962	$ 1,123
Amortization expense of intangible assets		$ 163
Customer lists
Finite-Lived Intangible Assets [Line Items]
Average Remaining Amortization Useful Lives (in years)	2 years 9 months 18 days	2 years 9 months 18 days	3 years 6 months
Gross Carrying Amount	$ 3,960	$ 3,960	$ 3,957
Accumulated Amortization	(2,224)	(2,224)	(1,690)
Net Carrying Amount	$ 1,736	1,736	$ 2,267
Amortization expense of intangible assets		$ 534
Developed technology
Finite-Lived Intangible Assets [Line Items]
Average Remaining Amortization Useful Lives (in years)	4 months 24 days	4 months 24 days	10 months 24 days
Gross Carrying Amount	$ 657	$ 657	$ 657
Accumulated Amortization	(632)	(632)	(468)
Net Carrying Amount	$ 25	25	$ 189
Amortization expense of intangible assets		$ 164

GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of goodwill

For the nine months ended September 30, 2024 and the twelve months ended December 31, 2023, the changes in carrying amount of goodwill were as follows:


	Carrying Value
	2024
Goodwill, January 1,	$	5,749

Currency translation	22
Goodwill, September 30, 2024	$	5,771


	Carrying Value
	2023
Goodwill, January 1,	$	4,875
Acquisitions	847
Currency translation	27
Goodwill, December 31, 2023	$	5,749

Schedule of Finite-Lived Intangible Assets


September 30, 2024	Weighted Average Remaining Amortization Useful Lives (in years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Non-compete agreements	3.0	$	148	$	(112)	$	36
Trade name	6.2	1,640		(678)		962
Customer lists	2.8	3,960		(2,224)		1,736
Developed technology	0.4	657		(632)		25
		$	6,405	$	(3,646)	$	2,759


December 31, 2023	Weighted Average Remaining Amortization Useful Lives (in years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Non-compete agreements	3.4	$	147	$	(98)	$	49
Trade name	6.7	1,638		(515)		1,123
Customer lists	3.5	3,957		(1,690)		2,267
Developed technology	0.9	657		(468)		189
		$	6,399	$	(2,771)	$	3,628

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated future amortization expense for intangible assets for the remainder of the fiscal year ending December 31, 2024, and for each of the next fiscal years are as follows:


2024	$	256
2025	872
2026	637
2027	551
2028	130
Thereafter	313
	$	2,759

Schedule of Amortization Intangible Assets

The change in the book value of amortizable intangible assets is as follows:


	January 1, 2024 Beginning Balance		Amortization		Translation and Other		September 30, 2024 Ending Balance
Non-compete agreements	$	49	$	(14)	$	1	$	36
Trade name	1,123		(163)		2		962
Customer lists	2,267		(534)		3		1,736
Developed technology	189		(164)		—		25
	$	3,628	$	(875)	$	6	$	2,759

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

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+ Details

ACQUISITION (Tables)

9 Months Ended

Sep. 30, 2024

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

Below is a summary of the fair value of the net assets acquired on the acquisition date based on external valuations at the date of the Singapore Acquisition.


	Fair Value
Assets Acquired:
Cash and cash equivalents	$	491
Accounts receivable	753
Prepaid expenses and other assets	88
Property and equipment	9
Operating lease right-of-use assets	32
Deferred tax assets	766
Intangible assets	212
Goodwill	847
Assets Acquired	$	3,198
Liabilities Assumed:
Accrued expenses and other current liabilities	$	580
Other long-term liabilities	44
Liabilities Assumed	$	624

Fair value of consideration transferred	$	2,574

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

Intangible assets are amortized on a straight-line basis over their estimated useful lives. The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives on the date of the Singapore Acquisition.


	Fair Value		Useful Life
Non-compete agreements	$	28	5 years
Customer lists	97		4 years
Trade name	87		5 years
Total identifiable assets	$	212

DESCRIPTION OF BUSINESS	9 Months Ended
DESCRIPTION OF BUSINESS	Sep. 30, 2024
Description of Business [Abstract]
DESCRIPTION OF BUSINESS	DESCRIPTION OF BUSINESS The Company delivers Recruitment Process Outsourcing (“RPO”) services consisting of recruitment and contracting solutions tailored to the individual needs of primarily mid-to-large multinational companies. The Company operates directly in fourteen countries with three reportable geographic business segments: the Americas, Asia Pacific, and Europe, Middle East, and Africa ("EMEA"). The Company’s RPO delivery teams utilize recruitment process methodologies and project management expertise to meet clients’ ongoing business needs. The Company’s RPO services include complete recruitment outsourcing, project-based outsourcing, contingent workforce solutions, and recruitment consulting for clients’ permanent staff hires. Hudson’s RPO services leverage the Company’s consultants, supported by the Company’s specialists, in the delivery of its proprietary methods to identify, select, and engage the best-fit talent for critical client roles. In addition, the Company provides RPO clients with a range of outsourced professional contract staffing services and managed service provider services offered sometimes on a standalone basis and sometimes as part of a blended total talent solution. These services draw upon a combination of specialized recruiting and project management competencies to deliver a wide range of solutions. Hudson RPO-employed professionals - either individually or as a team - are placed with client organizations for a defined period of time based on specific business needs of the client. On March 12, 2024 and April 15, 2024, the Company announced that it had entered into strategic agreements with Executive Solutions and Striver, respectively, both of which are Dubai-based talent solutions companies. These agreements allowed the Company to expand its global footprint and client base in the Middle East market. The Company evaluated the agreements under ASC 805 “Business Combinations” and determined that the transactions did not qualify as either business combinations or asset purchases. Payments associated with these agreements were classified as compensation expense and were included in the “Salaries and related” caption on the Company’s Condensed Consolidated Statements of Operations. In February 2024, Hudson RPO announced an expansion of its service offerings to include executive search in North America, focusing on Life Sciences and Human Resources. This expansion, coupled with the Company’s existing RPO strategy, provides a comprehensive talent acquisition approach, enabling clients to develop streamlined and centralized hiring strategies within a flexible and scalable total talent solution. This service offering better positions the Company as a strategic partner helping clients to implement successful business strategies. On November 15, 2023, Hudson announced the appointment of Jacob “Jake” Zabkowicz as Global Chief Executive Officer of Hudson RPO. Mr. Zabkowicz leads the vision, strategy, and execution of Hudson RPO’s growth plan, while Jeff Eberwein, Chief Executive Officer of Hudson Global, Inc., continues to focus on capital allocation, acquisitions, corporate strategy, and maximizing shareholder value. On October 31, 2023, Hudson completed its acquisition of Hudson Global Resources (Singapore) Pte. Ltd. (“Hudson Singapore”), a provider of recruitment services primarily to clients operating in Singapore. Hudson Singapore has a 30-year track record of senior placements and project recruitment work across Southeast Asia including Singapore, Malaysia, the Philippines, Vietnam, Thailand, and Indonesia. See Note 15 to the Condensed Consolidated Financial Statements for further details regarding the Company’s reportable segments: Americas, Asia Pacific, and EMEA.

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	May 17, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance					250,000
Common stock reserved for issuance to participants	116,546		116,546
Granted, Number of share of restricted stock (shares)			60,187
Granted, weighted average grant date fair value (usd per share)			$ 15.47
Stock-based compensation	$ 481	$ 131	$ 1,046	$ 987
Restricted stock units, type 1 and 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)			47,647
Restricted stock units, time
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)			12,540
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)			77,727	34,489
Total compensation cost not yet recognized	704		$ 704
Weighted average service period			9 months 18 days
Granted, weighted average grant date fair value (usd per share)				$ 22.06
Stock-based compensation	$ 481	$ 131	$ 945	$ 971
Restricted stock units, type 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)			14,939
Restricted stock units, type 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)			32,708
Restricted stock units, type 2 \| Vesting period two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)				28,841
Non-Employee Director \| Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)			17,540
Number outstanding	231,406		231,406

SEGMENT AND GEOGRAPHIC DATA - Geographic Data Reporting (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Revenue	$ 36,853	$ 39,398	$ 106,456	$ 127,367
Long-lived assets, net of accumulated depreciation and amortization	8,831	9,798	8,831	9,798
Net assets	42,940	48,554	42,940	48,554
Australia
Segment Reporting Information [Line Items]
Revenue	18,089	23,620	54,770	73,414
Long-lived assets, net of accumulated depreciation and amortization	28	49	28	49
Net assets	8,195	9,634	8,195	9,634
United States
Segment Reporting Information [Line Items]
Revenue	7,233	6,706	19,577	23,501
Long-lived assets, net of accumulated depreciation and amortization	6,938	7,811	6,938	7,811
Net assets	17,670	22,585	17,670	22,585
United Kingdon
Segment Reporting Information [Line Items]
Revenue	5,913	5,807	17,317	19,503
Long-lived assets, net of accumulated depreciation and amortization	17	33	17	33
Net assets	4,271	5,084	4,271	5,084
Other
Segment Reporting Information [Line Items]
Revenue	5,618	3,265	14,792	10,949
Long-lived assets, net of accumulated depreciation and amortization	1,848	1,905	1,848	1,905
Net assets	$ 12,804	$ 11,251	$ 12,804	$ 11,251

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

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+ Details

ACCOUNTING PRONOUNCEMENTS (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Jan. 01, 2023
Accounting Policies [Abstract]
Accumulated deficit	$ 429,432	$ 425,247	$ 51

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

ACQUISITION - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Oct. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Goodwill	$ 5,771	$ 5,749		$ 4,875
Singapore Acquisition
Business Acquisition [Line Items]
Cash and cash equivalents			$ 491
Accounts receivable			753
Prepaid expenses and other assets			88
Property and equipment			9
Operating lease right-of-use assets			32
Deferred tax assets			766
Intangible assets			212
Goodwill			847
Assets Acquired			3,198
Accrued expenses and other current liabilities			580
Other long-term liabilities			44
Liabilities Assumed			624
Fair value of consideration transferred			$ 2,574

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

Restricted stock unit, vesting information

A summary of the quantity and vesting conditions for stock-based units granted to the Company’s employees for the nine months ended September 30, 2024 was as follows:


Vesting conditions																		Number of Restricted Stock Units Granted
Performance and service conditions - Type 1 (1) (2)																		14,939
Performance and service conditions - Type 2 (1) (2)																		32,708
Service conditions only - Type 1 (2)																		12,540
Total shares of stock award granted																		60,187

(1)The performance conditions with respect to restricted stock units may be satisfied as follows:

(2)To the extent restricted stock units are earned, such restricted stock units will vest on the basis of service as follows:

(a)33% and 66.6% for Type 1 and Type 2, respectively, of the restricted stock units will vest on the first anniversary of the grant date;

(b)33% and 16.7% for Type 1 and Type 2, respectively, of the restricted stock units will vest on the second anniversary of the grant date; and

Schedule of stock-based compensation expense


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023

Restricted shares of common stock	$	—	$	—	$	—	$	16
Restricted stock units	481		131		945		971
Restricted stock units-cash settled liabilities	—		—		101		—
Total	$	481	$	131	$	1,046	$	987

Changes in restricted stock units and shares

Changes in the Company’s restricted stock units for the nine months ended September 30, 2024 and 2023 were as follows:


	Nine Months Ended September 30, 2024
	Performance-based			Time-based/Director			Total
	Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1, 2024	95,264	$	23.49	80,422	$	16.50	175,686	$	20.29
Granted	47,647	$	14.51	30,080	$	17.00	77,727	$	15.47

Vested	(58,051)	$	22.27	(24,723)	$	18.34	(82,774)	$	21.09
Forfeited	(28,841)	$	22.27	(340)	$	17.72	(29,181)	$	22.22
Unvested restricted stock units at September 30, 2024	56,019	$	17.76	85,439	$	16.13	141,458	$	16.78

(a) The number of shares earned above target are based on the performance target established by the Compensation Committee at the initial grant date.


	Nine Months Ended September 30, 2023
	Performance-based			Time-based/Director			Total
	Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value		Number of Shares of Restricted Stock Units	Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1, 2023	130,186	$	23.56	33,390	$	20.31	163,576	$	22.89
Granted	28,841	$	22.27	5,648	$	21.00	34,489	$	22.06
Shares earned above target (a)	3,940	$	35.72	—	$	—	3,940	$	35.72
Vested	(58,834)	$	22.10	(16,291)	$	19.46	(75,125)	$	21.53
Forfeited	(8,869)	$	35.10	(2,380)	$	14.54	(11,249)	$	30.75
Unvested restricted stock units at September 30, 2023	95,264	$	23.49	20,367	$	21.86	115,631	$	23.20

(a) The number of shares earned above target are based on the performance targets established by the Compensation Committee at the initial grant date.


		Nine Months Ended September 30,
	2023
			Number of Restricted Shares of Common Stock	Weighted Average Grant-Date Fair Value
Unvested restricted shares of common stock at January 1			17,410	$	9.57
Vested			(17,410)	$	9.57
Unvested restricted shares of common stock at September 30,			—	$	—

ACCOUNT RECEIVABLE, NET

9 Months Ended

Sep. 30, 2024

Receivables [Abstract]

ACCOUNT RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET

Accounts receivable balances are composed of trade and unbilled receivables. Unbilled accounts receivable represent revenue recorded in advance of processing formal invoices pursuant to the completion of contract provisions and, generally, become billable at contractually specified dates. Unbilled receivables of $7,106 and $5,163 as of September 30, 2024 and December 31, 2023, respectively, are expected to be invoiced and collected within one year. The Company records accounts receivable when its right to consideration becomes unconditional. Contract assets primarily relate to our rights to consideration for services provided that they are conditioned on satisfaction of future performance obligations. Accounts receivable, net, are stated at the amount the Company expects to collect, which is net of estimated losses resulting from the inability of its customers to make required payments.

The Company generally establishes customer credit limits and estimates the allowance for credit losses on a country or geographic basis. Customer credit limits are based upon an initial evaluation of the customer’s credit quality and we adjust that limit accordingly based upon ongoing credit assessments of the customer, including payment history and changes in credit quality. Consistent with our adoption of ASU 2016-13, effective January 1, 2023 (refer to Note 3 – Accounting Pronouncements), the allowance for expected credit losses is determined based on an assessment of past collection experience as well as consideration of current and future economic conditions and changes in our customer collection trends.

The following table summarizes the components of “Accounts receivable, net” as presented on the Condensed Consolidated Balance Sheets:


	September 30,		December 31,
Accounts Receivable:	2024		2023
Billed receivables	$	17,741	$	14,925
Unbilled receivables	7,106		5,163
Accounts Receivable, Gross	$	24,847	$	20,088
Allowance for expected credit losses	(372)		(378)
Accounts Receivable, Net	$	24,475	$	19,710

The following table summarizes the total provision for expected credit losses and write-offs:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Beginning balance	$	378	$	102	$	378	$	51
Provision for expected credit losses	—		44		3		44
Write-offs	(6)		—		(9)		—
Cumulative-effect adjustment from adoption of ASU 2016-13, Credit Losses	—		—		—		51
Ending Balance	$	372	$	146	$	372	$	146

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH (Tables)

9 Months Ended

Sep. 30, 2024

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and cash equivalents

Cash, cash equivalents, and restricted cash as reported within the accompanying Condensed Consolidated Balance Sheets as of September 30, 2024 and December 31, 2023 was as follows:


	September 30, 2024		December 31, 2023
Cash and cash equivalents	$	15,835	$	22,611
Restricted cash, current	457		354
Restricted cash, non-current	201		205
Total cash, cash equivalents, and restricted cash	$	16,493	$	23,170

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Tax Examination [Line Items]
Provision for income taxes	$ 298	$ 430		$ 463	$ 1,148
Pre-tax income (loss)	(548)	$ 963		$ (3,722)	$ 2,613
Effective income tax rate				(12.00%)	44.00%
U.S. Federal statutory rate				21.00%
Unrecognized tax benefits						$ 60
Income tax penalties and interest accrued	31			$ 31		$ 27
Possible decrease of unrecognized tax benefits	$ 0			$ 0
Tax Authority, Spain
Income Tax Examination [Line Items]
Provision for income taxes			$ (408)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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+ Details

STOCKHOLDERS' EQUITY (Details) - USD ($)		3 Months Ended		9 Months Ended
STOCKHOLDERS' EQUITY (Details) - USD ($)	Jan. 29, 2024	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2024	Aug. 08, 2023	Jul. 30, 2015
Equity, Class of Treasury Stock [Line Items]
Authorized amount of stock repurchase program					$ 5,000	$ 10,000,000
June 2015 & August 2023 Authorization
Equity, Class of Treasury Stock [Line Items]
Purchase of treasury stock (in shares)	44,250	69,567		154,084
Purchase of treasury stock (including payment of tax withholdings)	$ 655,000	$ 1,181,000		$ 2,495,000
Aggregate shares repurchased to date (in shares)		667,496		667,496
Aggregate shares repurchased to date		$ 12,882,000		$ 12,882,000
August 8 2023 Authorization
Equity, Class of Treasury Stock [Line Items]
Remaining authorized repurchase amount		$ 2,119,000		$ 2,119,000
Open Market Share Purchases
Equity, Class of Treasury Stock [Line Items]
Purchase of treasury stock (in shares)			40,267	36,842
Purchase of treasury stock (including payment of tax withholdings)			$ 659,000	$ 774,000

STOCKHOLDER RIGHTS PLAN	9 Months Ended
STOCKHOLDER RIGHTS PLAN	Sep. 30, 2024
Stockholder Rights Plan [Abstract]
Stockholders' Rights Plan	STOCKHOLDERS’ EQUITY Common Stock On July 30, 2015, the Company announced that its Board authorized the repurchase of up to $10,000 of the Company’s common stock and this repurchase program was completed in June 2023. On August 8, 2023, the Company’s Board of Directors authorized a new stock repurchase program for up to $5,000 of the Company’s outstanding shares of common stock. The Company has repurchased shares from time to time as market conditions warrant. This authorization does not expire. Under the new stock repurchase program, the Company intends to repurchase shares through open market purchases, privately negotiated transactions, block purchases, or otherwise in accordance with applicable federal securities laws, including Rule 10b-18 of the Securities Exchange Act of 1934 (the “Exchange Act”). During the nine months ended September 30, 2024 the Company repurchased a total of 154,084 shares of its common stock for a cost of $2,495 under this authorization. Of these shares, 44,250 shares were repurchased on January 29, 2024 in connection with a transaction with a certain shareholder totaling $655 that excludes tax withholdings. The Company also repurchased 69,567 shares during the second quarter in connection with transactions with certain shareholders totaling $1,181, as well as 40,267 shares of its common stock on the open market for a cost of $659. For the nine months ended September 30, 2023, the Company repurchased 36,842 shares of its common stock on the open market for $774. As of September 30, 2024, under the July 30, 2015 and August 8, 2023 authorizations combined, the Company had repurchased an aggregate of 667,496 shares for a total cost of $12,882, completing the July 30, 2015 authorization and leaving $2,119 available for purchase under the August 8, 2023 authorization. The Company cannot predict when or if it will repurchase any shares of common stock as such stock repurchase program will depend on a number of factors, including constraints specified in any Rule 10b5-1 trading plans, price, general business and market conditions, and alternative investment opportunities. Information regarding share repurchases will be available in the Company’s periodic reports on Form 10-Q and 10-K filed with the Securities and Exchange Commission as required by the applicable rules of the Exchange Act. STOCKHOLDER RIGHTS PLAN On October 15, 2018, the Company’s Board of Directors declared a dividend to the Company’s stockholders of record as of the close of business on October 25, 2018 (the “Record Date”), for each outstanding share of the Company’s common stock, of one right (a “Right”) to purchase one one-hundredth of a share of a new series of participating preferred stock of the Company. The terms of the Rights are set forth in the Rights Agreement, dated as of October 15, 2018 (as amended, the “Rights Agreement”), by and between the Company and Computershare Trust Company, N.A., as rights agent (the “Rights Agent”). The Company’s stockholders approved the Rights Agreement at the Company’s 2019 Annual Meeting of Stockholders held on May 6, 2019. On September 28, 2021, the Company and the Rights Agent entered into a First Amendment to Rights Agreement (the “Amendment”) that amended the Rights Agreement to extend its term through October 15, 2024. The amendment was approved by the Board on September 28, 2021, subject to stockholder approval, and the Company’s stockholders approved the Amendment at the Company’s 2022 Annual Meeting of Stockholders held on May 17, 2022. The Board of Directors has taken further action to amend the Original Rights Agreement, as amended by the First Amendment, to extend the expiration of the Rights Agreement to October 15, 2027, as contemplated in the Second Amendment to Rights Agreement (the “Second Amendment”). The Second Amendment was approved by the Board on June 13, 2024, subject to stockholder approval, and the Company’s stockholders approved the Amendment at the Company’s 2024 Annual Meeting of Stockholders held on July 31, 2024. Each Right allows its holder to purchase from the Company one one-hundredth of a share of the Company’s Series B Junior Participating Preferred Stock (“Series B Preferred Stock”) for a purchase price of $3.50. Each fractional share of Series B Preferred Stock would give the stockholder approximately the same dividend, voting and liquidation rights as does one share of common stock. Prior to exercise, however, a Right does not give its holder any dividend, voting or liquidation rights. The Board entered into the Rights Agreement in an effort to preserve the value of the Company’s significant U.S. NOLs and other tax benefits. The Company’s ability to utilize its NOLs may be substantially limited if the Company experiences an “ownership change” within the meaning of Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”). In general, an “ownership change” would occur if the percentage of the Company’s ownership by one or more “5-percent shareholders” (as defined in the Code) increases by more than 50 percent over the lowest percentage owned by such stockholders at any time during the prior three years. The Rights Agreement is designed to preserve the Company’s tax benefits by deterring transfers of common stock that could result in an “ownership change” under Section 382 of the Code. In general terms, the Rights Agreement imposes a significant penalty upon any person or group that acquires beneficial ownership (as defined under the Rights Agreement) of 4.99% or more of the outstanding common stock without the prior approval of the Board (an “Acquiring Person”). Any Rights held by an Acquiring Person are void and may not be exercised. The Company also has a provision in its Amended and Restated Certificate of Incorporation (the “Charter Provision”) which generally prohibits transfers of its common stock that could result in an ownership change. The Rights will not be exercisable until the earlier of (i) 10 days after a public announcement by the Company that a person or group has become an Acquiring Person; and (ii) 10 business days (or a later date determined by the Board) after a person or group begins a tender or an exchange offer that, if completed, would result in that person or group becoming an Acquiring Person. Until the date that the Rights become exercisable (the “Distribution Date”), common stock certificates will also evidence the Rights and will contain a notation to that effect. Any transfer of shares of common stock prior to the Distribution Date will constitute a transfer of the associated Rights. After the Distribution Date, the Rights will separate from the common stock and be evidenced by Right certificates, which the Company will mail to all holders of Rights that have not become void. After the Distribution Date, if a person or group already is or becomes an Acquiring Person, all holders of Rights, except the Acquiring Person, may exercise their Rights upon payment of the purchase price to purchase shares of common stock (or other securities or assets as determined by the Board) with a market value of two times the purchase price (a “Flip-in Event”). After the Distribution Date, if a Flip-in Event has already occurred and the Company is acquired in a merger or similar transaction, all holders of Rights, except the Acquiring Person, may exercise their Rights upon payment of the purchase price, to purchase shares of the acquiring or other appropriate entity with a market value of two times the purchase price of the Rights. Rights may be exercised to purchase Series B Preferred Stock only after the Distribution Date occurs and prior to the occurrence of a Flip-in Event as described above. A Distribution Date resulting from the commencement of a tender offer or an exchange offer as described in the second bullet point above could precede the occurrence of a Flip-in Event, in which case the Rights could be exercised to purchase Series B Preferred Stock. A Distribution Date resulting from any occurrence described in the first bullet point above would necessarily follow the occurrence of a Flip-in Event, in which case the Rights could be exercised to purchase shares of common stock (or other securities or assets) as described above. The Rights will expire on the earliest of (i) the Close of Business on October 15, 2027, or such earlier date as of which the Board determines that this Agreement is no longer necessary for the preservation of Tax Benefits, (ii) the time at which the Rights are redeemed as provided in Section 23, (iii) the time at which all exercisable Rights are exchanged as provided in Section 24, (iv) the Close of Business on the effective date of the repeal of Section 382 of the Code or any successor or replacement provision if the Board determines that this Agreement is no longer necessary for the preservation of Tax Benefits, and (v) the Close of Business on the first day of a taxable year of the Company to which the Board determines that no Tax Benefits may be carried forward. The Board may redeem all (but not less than all) of the Rights for a redemption price of $0.001 per Right at any time before the later of the Distribution Date and the date of the first public announcement or disclosure by the Company that a person or group has become an Acquiring Person. Once the Rights are redeemed, the right to exercise the Rights will terminate, and the only right of the holders of such Rights will be to receive the redemption price. The Board may adjust the purchase price of the Series B Preferred Stock, the number of shares of Series B Preferred Stock issuable and the number of outstanding Rights to prevent dilution that may occur as a result of certain events, including, among others, a stock dividend, a stock split or a reclassification of the Series B Preferred Stock or common stock. Before the time the Rights cease to be redeemable, the Board may amend or supplement the Rights Agreement without the consent of the holders of the Rights, except that no amendment may decrease the redemption price below $0.001 per Right.

- Definition

The entire disclosure for equity.

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+ Details

CONDENSED CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (846)	$ 533	$ (4,185)	$ 1,465
Other comprehensive income (loss):
Foreign currency translation adjustment, net of income taxes	1,124	(498)	606	(561)
Total other comprehensive income (loss), net of income taxes	1,124	(498)	606	(561)
Comprehensive (loss) income	$ 278	$ 35	$ (3,579)	$ 904

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount after tax and reclassification adjustments of other comprehensive income (loss).

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GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Oct. 31, 2023	Dec. 31, 2022
Goodwill [Line Items]
Goodwill	$ 5,771	$ 5,771		$ 5,749		$ 4,875
Amortization expense of intangible assets	293	875
Impairment of intangible assets		0	$ 0
Accumulated Amortization	$ (3,646)	$ (3,646)		$ (2,771)
Singapore Acquisition
Goodwill [Line Items]
Goodwill					$ 847

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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+ Details

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 15,835	$ 22,611
Accounts receivable, less allowance for expected credit losses of $372 and $378, respectively	24,475	19,710
Restricted cash, current	457	354
Prepaid and other	2,254	3,172
Total current assets	43,021	45,847
Property and equipment, net of accumulated depreciation of $1,750 and $1,564, respectively	301	421
Operating lease right-of-use assets	1,272	1,431
Deferred tax assets, net	3,634	3,360
Restricted cash, non-current	201	205
Goodwill	5,771	5,749
Intangible assets, net of accumulated amortization of $3,646 and $2,771, respectively	2,759	3,628
Other assets	195	317
Total assets	57,154	60,958
Current liabilities:
Accounts payable	1,166	868
Accrued salaries, commissions, and benefits	5,461	4,939
Accrued expenses and other current liabilities	5,757	4,635
Operating lease obligations, current	757	768
Total current liabilities	13,141	11,210
Income tax payable	91	87
Operating lease obligations	543	664
Other liabilities	439	443
Total liabilities	14,214	12,404
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.001 par value, 10,000 shares authorized; none issued or outstanding	0	0
Common stock, $0.001 par value, 20,000 shares authorized; 4,006 and 3,896 shares issued; 2,731 and 2,807 shares outstanding, respectively	4	4
Additional paid-in capital	493,981	493,036
Accumulated deficit	(429,432)	(425,247)
Accumulated other comprehensive loss, net of applicable tax	(684)	(1,290)
Treasury stock, 1,275 and 1,089 shares, respectively, at cost	(20,929)	(17,949)
Total stockholders’ equity	42,940	48,554
Total liabilities and stockholders’ equity	$ 57,154	$ 60,958

STOCK-BASED COMPENSATION - Restricted Stock Units and Shares (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
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, Nonvested, Weighted Average Grant Date Fair Value	$ 16.78		$ 20.29
Granted, Number of share of restricted stock (shares)	60,187
Granted, weighted average grant date fair value (usd per share)	$ 15.47
Vested, weighted average grant date fair value (usd per share)	21.09
Forfeited, weighted average grant date fair value (usd per share)	$ 22.22
Performance-based
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, Nonvested, Number	56,019	95,264	95,264	130,186
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 17.76	$ 23.49	$ 23.49	$ 23.56
Granted, Number of share of restricted stock (shares)	47,647	28,841
Granted, weighted average grant date fair value (usd per share)	$ 14.51	$ 22.27
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period Above Target		$ 3,940
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period Above Target, Weighted Average Grant Date Fair Value		$ 35.72
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(58,051)	(58,834)
Vested, weighted average grant date fair value (usd per share)	$ 22.27	$ 22.10
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(28,841)	(8,869)
Forfeited, weighted average grant date fair value (usd per share)	$ 22.27	$ 35.10
Time-based/Director
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, Nonvested, Number	85,439	20,367	80,422	33,390
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 16.13	$ 21.86	$ 16.50	$ 20.31
Granted, Number of share of restricted stock (shares)	30,080	5,648
Granted, weighted average grant date fair value (usd per share)	$ 17.00	$ 21.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period Above Target		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period Above Target, Weighted Average Grant Date Fair Value		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(24,723)	(16,291)
Vested, weighted average grant date fair value (usd per share)	$ 18.34	$ 19.46
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(340)	(2,380)
Forfeited, weighted average grant date fair value (usd per share)	$ 17.72	$ 14.54
Restricted stock units
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, Nonvested, Number	141,458	115,631	175,686	163,576
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value		$ 23.20		$ 22.89
Granted, Number of share of restricted stock (shares)	77,727	34,489
Granted, weighted average grant date fair value (usd per share)		$ 22.06
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period Above Target		$ 3,940
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period Above Target, Weighted Average Grant Date Fair Value		$ 35.72
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(82,774)	(75,125)
Vested, weighted average grant date fair value (usd per share)		$ 21.53
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(29,181)	(11,249)
Forfeited, weighted average grant date fair value (usd per share)		$ 30.75
Restricted stock
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, Nonvested, Number		0		17,410
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value		$ 0		$ 9.57
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		(17,410)
Vested, weighted average grant date fair value (usd per share)		$ 9.57

COMMITMENTS AND CONTINGENCIES (Tables)

9 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

Lessee, Operating Lease, Liability, Maturity

As of September 30, 2024, future minimum operating lease payments are as follows:


	2024		2025		2026		2027		2028		2029		Total
Minimum lease payments	$	219	$	648	$	168	$	93	$	95	$	78	$	1,301

REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 36,853	$ 39,398	$ 106,456	$ 127,367
RPO Recruitment
Disaggregation of Revenue [Line Items]
Revenue	17,569	18,876	51,177	62,316
Contracting
Disaggregation of Revenue [Line Items]
Revenue	$ 19,284	$ 20,522	$ 55,279	$ 65,051

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

+ References

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+ Details

EARNINGS (LOSS) PER SHARE - Antidilutive Securities Excluded From The Computation of Earnings (Loss) Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	0	22,540	0	300
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	0	22,540	0	300

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Oct. 25, 2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-38704
Entity Registrant Name	HUDSON GLOBAL, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	59-3547281
Entity Address, Address Line One	53 Forest Avenue
Entity Address, Address Line Two	Suite 102
Entity Address, City or Town	Old Greenwich
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06870
City Area Code	475
Local Phone Number	988-2068
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,731,185
Entity Central Index Key	0001210708
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Common Stock \| The NASDAQ Stock Market LLC
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	HSON
Security Exchange Name	NASDAQ
Preferred Share Purchase Rights \| The NASDAQ Stock Market LLC
Title of 12(b) Security	Preferred Share Purchase Rights
Security Exchange Name	NASDAQ
No Trading Symbol Flag	true

STOCKHOLDERS' EQUITY	9 Months Ended
STOCKHOLDERS' EQUITY	Sep. 30, 2024
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Common Stock On July 30, 2015, the Company announced that its Board authorized the repurchase of up to $10,000 of the Company’s common stock and this repurchase program was completed in June 2023. On August 8, 2023, the Company’s Board of Directors authorized a new stock repurchase program for up to $5,000 of the Company’s outstanding shares of common stock. The Company has repurchased shares from time to time as market conditions warrant. This authorization does not expire. Under the new stock repurchase program, the Company intends to repurchase shares through open market purchases, privately negotiated transactions, block purchases, or otherwise in accordance with applicable federal securities laws, including Rule 10b-18 of the Securities Exchange Act of 1934 (the “Exchange Act”). During the nine months ended September 30, 2024 the Company repurchased a total of 154,084 shares of its common stock for a cost of $2,495 under this authorization. Of these shares, 44,250 shares were repurchased on January 29, 2024 in connection with a transaction with a certain shareholder totaling $655 that excludes tax withholdings. The Company also repurchased 69,567 shares during the second quarter in connection with transactions with certain shareholders totaling $1,181, as well as 40,267 shares of its common stock on the open market for a cost of $659. For the nine months ended September 30, 2023, the Company repurchased 36,842 shares of its common stock on the open market for $774. As of September 30, 2024, under the July 30, 2015 and August 8, 2023 authorizations combined, the Company had repurchased an aggregate of 667,496 shares for a total cost of $12,882, completing the July 30, 2015 authorization and leaving $2,119 available for purchase under the August 8, 2023 authorization. The Company cannot predict when or if it will repurchase any shares of common stock as such stock repurchase program will depend on a number of factors, including constraints specified in any Rule 10b5-1 trading plans, price, general business and market conditions, and alternative investment opportunities. Information regarding share repurchases will be available in the Company’s periodic reports on Form 10-Q and 10-K filed with the Securities and Exchange Commission as required by the applicable rules of the Exchange Act. STOCKHOLDER RIGHTS PLAN On October 15, 2018, the Company’s Board of Directors declared a dividend to the Company’s stockholders of record as of the close of business on October 25, 2018 (the “Record Date”), for each outstanding share of the Company’s common stock, of one right (a “Right”) to purchase one one-hundredth of a share of a new series of participating preferred stock of the Company. The terms of the Rights are set forth in the Rights Agreement, dated as of October 15, 2018 (as amended, the “Rights Agreement”), by and between the Company and Computershare Trust Company, N.A., as rights agent (the “Rights Agent”). The Company’s stockholders approved the Rights Agreement at the Company’s 2019 Annual Meeting of Stockholders held on May 6, 2019. On September 28, 2021, the Company and the Rights Agent entered into a First Amendment to Rights Agreement (the “Amendment”) that amended the Rights Agreement to extend its term through October 15, 2024. The amendment was approved by the Board on September 28, 2021, subject to stockholder approval, and the Company’s stockholders approved the Amendment at the Company’s 2022 Annual Meeting of Stockholders held on May 17, 2022. The Board of Directors has taken further action to amend the Original Rights Agreement, as amended by the First Amendment, to extend the expiration of the Rights Agreement to October 15, 2027, as contemplated in the Second Amendment to Rights Agreement (the “Second Amendment”). The Second Amendment was approved by the Board on June 13, 2024, subject to stockholder approval, and the Company’s stockholders approved the Amendment at the Company’s 2024 Annual Meeting of Stockholders held on July 31, 2024. Each Right allows its holder to purchase from the Company one one-hundredth of a share of the Company’s Series B Junior Participating Preferred Stock (“Series B Preferred Stock”) for a purchase price of $3.50. Each fractional share of Series B Preferred Stock would give the stockholder approximately the same dividend, voting and liquidation rights as does one share of common stock. Prior to exercise, however, a Right does not give its holder any dividend, voting or liquidation rights. The Board entered into the Rights Agreement in an effort to preserve the value of the Company’s significant U.S. NOLs and other tax benefits. The Company’s ability to utilize its NOLs may be substantially limited if the Company experiences an “ownership change” within the meaning of Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”). In general, an “ownership change” would occur if the percentage of the Company’s ownership by one or more “5-percent shareholders” (as defined in the Code) increases by more than 50 percent over the lowest percentage owned by such stockholders at any time during the prior three years. The Rights Agreement is designed to preserve the Company’s tax benefits by deterring transfers of common stock that could result in an “ownership change” under Section 382 of the Code. In general terms, the Rights Agreement imposes a significant penalty upon any person or group that acquires beneficial ownership (as defined under the Rights Agreement) of 4.99% or more of the outstanding common stock without the prior approval of the Board (an “Acquiring Person”). Any Rights held by an Acquiring Person are void and may not be exercised. The Company also has a provision in its Amended and Restated Certificate of Incorporation (the “Charter Provision”) which generally prohibits transfers of its common stock that could result in an ownership change. The Rights will not be exercisable until the earlier of (i) 10 days after a public announcement by the Company that a person or group has become an Acquiring Person; and (ii) 10 business days (or a later date determined by the Board) after a person or group begins a tender or an exchange offer that, if completed, would result in that person or group becoming an Acquiring Person. Until the date that the Rights become exercisable (the “Distribution Date”), common stock certificates will also evidence the Rights and will contain a notation to that effect. Any transfer of shares of common stock prior to the Distribution Date will constitute a transfer of the associated Rights. After the Distribution Date, the Rights will separate from the common stock and be evidenced by Right certificates, which the Company will mail to all holders of Rights that have not become void. After the Distribution Date, if a person or group already is or becomes an Acquiring Person, all holders of Rights, except the Acquiring Person, may exercise their Rights upon payment of the purchase price to purchase shares of common stock (or other securities or assets as determined by the Board) with a market value of two times the purchase price (a “Flip-in Event”). After the Distribution Date, if a Flip-in Event has already occurred and the Company is acquired in a merger or similar transaction, all holders of Rights, except the Acquiring Person, may exercise their Rights upon payment of the purchase price, to purchase shares of the acquiring or other appropriate entity with a market value of two times the purchase price of the Rights. Rights may be exercised to purchase Series B Preferred Stock only after the Distribution Date occurs and prior to the occurrence of a Flip-in Event as described above. A Distribution Date resulting from the commencement of a tender offer or an exchange offer as described in the second bullet point above could precede the occurrence of a Flip-in Event, in which case the Rights could be exercised to purchase Series B Preferred Stock. A Distribution Date resulting from any occurrence described in the first bullet point above would necessarily follow the occurrence of a Flip-in Event, in which case the Rights could be exercised to purchase shares of common stock (or other securities or assets) as described above. The Rights will expire on the earliest of (i) the Close of Business on October 15, 2027, or such earlier date as of which the Board determines that this Agreement is no longer necessary for the preservation of Tax Benefits, (ii) the time at which the Rights are redeemed as provided in Section 23, (iii) the time at which all exercisable Rights are exchanged as provided in Section 24, (iv) the Close of Business on the effective date of the repeal of Section 382 of the Code or any successor or replacement provision if the Board determines that this Agreement is no longer necessary for the preservation of Tax Benefits, and (v) the Close of Business on the first day of a taxable year of the Company to which the Board determines that no Tax Benefits may be carried forward. The Board may redeem all (but not less than all) of the Rights for a redemption price of $0.001 per Right at any time before the later of the Distribution Date and the date of the first public announcement or disclosure by the Company that a person or group has become an Acquiring Person. Once the Rights are redeemed, the right to exercise the Rights will terminate, and the only right of the holders of such Rights will be to receive the redemption price. The Board may adjust the purchase price of the Series B Preferred Stock, the number of shares of Series B Preferred Stock issuable and the number of outstanding Rights to prevent dilution that may occur as a result of certain events, including, among others, a stock dividend, a stock split or a reclassification of the Series B Preferred Stock or common stock. Before the time the Rights cease to be redeemable, the Board may amend or supplement the Rights Agreement without the consent of the holders of the Rights, except that no amendment may decrease the redemption price below $0.001 per Right.

- Definition

The entire disclosure for equity.

+ References

+ Details

EARNINGS (LOSS) PER SHARE

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share is computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding during the period. When the effects are not anti-dilutive, diluted earnings (loss) per share is computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding and the impact of all dilutive potential common shares, primarily stock options “in-the-money”, unvested restricted stock, and unvested restricted stock units. The dilutive impact of stock options, unvested restricted stock, and unvested restricted stock units is determined by applying the “treasury stock” method. Performance-based restricted stock awards are included in the computation of diluted earnings per share only to the extent that the underlying performance conditions: (i) are satisfied prior to the end of the reporting period; or (ii) would be satisfied if the end of the reporting period were the end of the related performance period and the result would be dilutive under the treasury stock method. Stock awards subject to vesting or exercisability based on the achievement of market conditions are included in the computation of diluted earnings per share only when the market conditions are met.

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations for the three and nine months ended September 30, 2024 and 2023 were as follows:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2024			2023		2024			2023
Earnings (loss) per share (“EPS”):



Basic	$	(0.28)		$	0.17	$	(1.39)		$	0.48



Diluted	$	(0.28)		$	0.17	$	(1.39)		$	0.47
EPS numerator - basic and diluted:


Net (loss) income	$	(846)		$	533	$	(4,185)		$	1,465
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	2,975			3,068		3,009			3,062
Common stock equivalents: restricted stock units and restricted shares of common stock	—		(a)	73		—		(a)	72
Weighted average number of common stock outstanding - diluted	2,975			3,141		3,009			3,134

(a) The diluted weighted average number of shares of common stock outstanding did not differ from the basic weighted average number of shares of common stock outstanding because the effects of any potential common stock equivalents (see Note 7 to the Condensed Consolidated Financial Statements for further details on unvested restricted stock units) were anti-dilutive and therefore not included in the calculation of the denominator of dilutive earnings per share.

The weighted average number of shares outstanding used in the computation of diluted net earnings per share for the three and nine months ended September 30, 2024 and 2023 did not include the effect of the following potentially outstanding shares of common stock because the effect would have been anti-dilutive:


	Three Months Ended September 30,		Nine Months Ended September 30,
	2024	2023	2024	2023

Unvested restricted stock units	—	22,540	—	300

Total	—	22,540	—	300

Equity	9 Months Ended
Equity	Sep. 30, 2024
Equity [Abstract]
Shelf Registration statement	SHELF REGISTRATION STATEMENT On June 30, 2022, the Company filed a shelf registration on Form S-3 with the SEC. Under the Form S-3, the Company may offer, issue and sell, from time to time, in one or more offerings and series, together or separately, shares of its common stock, shares of preferred stock, debt securities, subscription rights, purchase contracts, or units, which together shall have an aggregate initial offering price not to exceed $100,000. The registration statement was declared effective by the SEC on July 26, 2022. As of September 30, 2024, no securities had been offered or issued under the registration statement.

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Restricted Cash and Investments [Abstract]
Cash and cash equivalents	$ 15,835	$ 22,611
Restricted cash, current	457	354
Restricted cash, non-current	201	205
Total cash, cash equivalents, and restricted cash	$ 16,493	$ 23,170	$ 21,976	$ 27,477

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Common stock and additional paid-in capital	Treasury stock:	Accumulated other comprehensive (loss) income	Retained Earnings
Beginning balance (in shares) at Dec. 31, 2022		2,794	3,823
Beginning treasury balance (in shares) at Dec. 31, 2022				(1,029)
Beginning balance at Dec. 31, 2022	$ 45,792		$ 491,571	$ (16,746)	$ (1,639)	$ (427,394)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	1,465					1,465
Net (loss) income \| Accounting Standards Update 2016-13	(51)
Other comprehensive income (loss)					(561)
Purchase of treasury stock (in shares)				(37)
Purchase of treasury stock (including payment of tax withholdings)				$ (774)
Purchase of restricted stock from employees (in shares)				(10)
Purchase of net settled restricted stock from employees				$ (222)
Stock-based compensation (in shares)			68
Stock-based compensation			$ 987
Ending balance (in shares) at Sep. 30, 2023		2,815	3,891
Ending treasury balance (in shares) at Sep. 30, 2023				(1,076)
Ending balance at Sep. 30, 2023	46,636		$ 492,558	$ (17,742)	(2,200)	(425,980)
Beginning balance (in shares) at Jun. 30, 2023		2,823	3,889
Beginning treasury balance (in shares) at Jun. 30, 2023				(1,066)
Beginning balance at Jun. 30, 2023	46,684		$ 492,427	$ (17,528)	(1,702)	(426,513)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	533					533
Other comprehensive income (loss)					(498)
Purchase of treasury stock (in shares)				(10)
Purchase of treasury stock (including payment of tax withholdings)				$ (201)
Purchase of net settled restricted stock from employees				$ (13)
Stock-based compensation (in shares)			2
Stock-based compensation			$ 131
Ending balance (in shares) at Sep. 30, 2023		2,815	3,891
Ending treasury balance (in shares) at Sep. 30, 2023				(1,076)
Ending balance at Sep. 30, 2023	$ 46,636		$ 492,558	$ (17,742)	(2,200)	(425,980)
Beginning balance (in shares) at Dec. 31, 2023	2,731	2,807	3,896
Beginning treasury balance (in shares) at Dec. 31, 2023	1,089			(1,089)
Beginning balance at Dec. 31, 2023	$ 48,554		$ 493,040	$ (17,949)	(1,290)	(425,247)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	$ (4,185)					(4,185)
Other comprehensive income (loss)					606
Purchase of treasury stock (in shares)				(173)
Purchase of treasury stock (including payment of tax withholdings)				$ (2,776)
Purchase of restricted stock from employees (in shares)				(13)
Purchase of net settled restricted stock from employees				$ (204)
Stock-based compensation (in shares)			110
Stock-based compensation			$ 945
Ending balance (in shares) at Sep. 30, 2024	2,807	2,731	4,006
Ending treasury balance (in shares) at Sep. 30, 2024	1,275			(1,275)
Ending balance at Sep. 30, 2024	$ 42,940		$ 493,985	$ (20,929)	(684)	(429,432)
Beginning balance (in shares) at Jun. 30, 2024		2,751	4,003
Beginning treasury balance (in shares) at Jun. 30, 2024				(1,252)
Beginning balance at Jun. 30, 2024	42,564		$ 493,504	$ (20,546)	(1,808)	(428,586)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	$ (846)					(846)
Other comprehensive income (loss)					1,124
Purchase of treasury stock (in shares)				(23)
Purchase of treasury stock (including payment of tax withholdings)				$ (377)
Purchase of net settled restricted stock from employees				$ (6)
Stock-based compensation (in shares)			3
Stock-based compensation			$ 481
Ending balance (in shares) at Sep. 30, 2024	2,807	2,731	4,006
Ending treasury balance (in shares) at Sep. 30, 2024	1,275			(1,275)
Ending balance at Sep. 30, 2024	$ 42,940		$ 493,985	$ (20,929)	$ (684)	$ (429,432)

EARNINGS (LOSS) PER SHARE - Computation of Basic and Diluted Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Basic (in dollars per share)	$ (0.28)	$ 0.17	$ (1.39)	$ 0.48
Diluted (in dollars per share)	$ (0.28)	$ 0.17	$ (1.39)	$ 0.47
Net (loss) income	$ (846)	$ 533	$ (4,185)	$ 1,465
Basic (in shares)	2,975	3,068	3,009	3,062
Common stock equivalents: stock options and restricted stock units	0	73	0	72
Weighted-average number of common stock outstanding - diluted (in shares)	2,975	3,141	3,009	3,134

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

COMMITMENTS AND CONTINGENCIES - Narrative (Details)			3 Months Ended		9 Months Ended
COMMITMENTS AND CONTINGENCIES - Narrative (Details)	Oct. 31, 2023 SGD ($)	Apr. 08, 2019 AUD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Commitments And Contingencies [Line Items]
Operating lease, cost					$ 1,010,000	$ 877,000
Operating lease, weighted average remaining lease term			2 years 6 months		2 years 6 months
Minimum
Commitments And Contingencies [Line Items]
Lessee, operating lease, remaining lease term			1 year		1 year
Maximum
Commitments And Contingencies [Line Items]
Lessee, operating lease, remaining lease term			4 years		4 years
NAB Facility Agreement \| Line of Credit
Commitments And Contingencies [Line Items]
Line of credit facility, maximum borrowing capacity		$ 4,000,000
Debt instrument, basis spread on variable rate		1.60%
Debt instrument, termination of debt notice		90 days
Note payable – long term			$ 0		$ 0
Interest expense			$ 4,000	$ 4,000	$ 13,000	$ 13,000
Number of times EBITDA must be paid		2
Tangible net worth, minimum		$ 2,500,000
Tangible assets, minimum			25.00%		25.00%
HSBC Facility Agreement \| Line of Credit
Commitments And Contingencies [Line Items]
Line of credit facility, maximum borrowing capacity	$ 1,000,000
Debt instrument, basis spread on variable rate		3.50%
Interest expense					$ 6,000
Debt instrument, term	60 days

STOCK-BASED COMPENSATION - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 481	$ 131	$ 1,046	$ 987
Restricted common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	0	0	0	16
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	481	131	945	971
Restricted stock units-cash settled liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 0	$ 0	$ 101	$ 0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Bonuses approved and paid	$ 0	$ 500
Deferred revenue	$ 108		$ 96

SEGMENT AND GEOGRAPHIC DATA (Tables)

9 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Schedule of segment reporting information


	Americas		Asia Pacific		EMEA		Corporate		Inter-Segment Elimination		Total
For The Three Months Ended September 30, 2024
Revenue, from external customers	$	7,578	$	22,560	$	6,715	$	—	$	—	$	36,853
Inter-segment revenue	28		1		8		—		(37)		—
Total revenue	$	7,606	$	22,561	$	6,723	$	—	$	(37)	$	36,853
Adjusted net revenue, from external customers (a)	$	6,634	$	7,847	$	4,122	$	—	$	—	$	18,603
Inter-segment adjusted net revenue	29		(27)		(2)		—		—		—
Total adjusted net revenue	$	6,663	$	7,820	$	4,120	$	—	$	—	$	18,603



EBITDA (loss) (b)	$	351	$	312	$	42	$	(988)	$	—	$	(283)
Depreciation and amortization	(308)		(40)		(6)		(4)		—		(358)
Intercompany dividend/interest (expense) income, net	—		(134)		—		134		—		—
Interest income, net	—		2		—		91		—		93
Provision for income taxes	(44)		(111)		(94)		(49)		—		(298)
Net income (loss)	$	(1)	$	29	$	(58)	$	(816)	$	—	$	(846)

For The Nine Months Ended September 30, 2024
Revenue, from external customers	$	20,544	$	66,718	$	19,194	$	—	$	—	$	106,456
Inter-segment revenue	142		1		42		—		(185)		—
Total revenue	$	20,686	$	66,719	$	19,236	$	—	$	(185)	$	106,456
Adjusted net revenue, from external customers (a)	$	18,783	$	22,020	$	11,745	$	—	$	—	$	52,548
Inter-segment adjusted net revenue	142		(166)		24		—		—		—
Total adjusted net revenue	$	18,925	$	21,854	$	11,769	$	—	$	—	$	52,548



EBITDA (loss) (b)	$	(111)	$	(65)	$	459	$	(3,243)	$	—	$	(2,960)
Depreciation and amortization	(889)		(124)		(20)		(9)		—		(1,042)
Intercompany dividend/interest (expense) income, net	—		(397)		—		397		—		—
Interest income, net	—		7		—		273		—		280
Provision for income taxes	(111)		90		(347)		(95)		—		(463)
Net income (loss)	$	(1,111)	$	(489)	$	92	$	(2,677)	$	—	$	(4,185)

As of September 30, 2024
Accounts receivable, net	$	5,103	$	12,315	$	7,057	$	—	$	—	$	24,475
Long-lived assets, net of accumulated depreciation and amortization (c)	$	6,908	$	1,865	$	27	$	31	$	—	$	8,831
Total assets	$	14,199	$	24,269	$	11,356	$	7,330	$	—	$	57,154


	Americas		Asia Pacific		EMEA		Corporate		Inter- Segment Elimination		Total
For The Three Months Ended September 30, 2023
Revenue, from external customers	$	7,167	$	26,106	$	6,125	$	—	$	—	$	39,398
Inter-segment revenue	119		—		18		—		(137)		—
Total revenue	$	7,286	$	26,106	$	6,143	$	—	$	(137)	$	39,398
Adjusted net revenue, from external customers (a)	$	6,854	$	8,694	$	3,822	$	—	$	—	$	19,370
Inter-segment adjusted net revenue	119		(109)		(19)		—		9		—
Total adjusted net revenue (a)	$	6,973	$	8,585	$	3,803	$	—	$	9	$	19,370



EBITDA (loss) (b)	$	20	$	1,890	$	(300)	$	(363)	$	—	$	1,247
Depreciation and amortization	(313)		(52)		(7)		(2)		—		(374)
Intercompany (expense) interest income, net	—		(128)		—		128		—		—
Interest (expense) income, net	—		2		—		88		—		90
Provision for income taxes	(44)		(520)		26		108		—		(430)
Net income (loss)	$	(337)	$	1,192	$	(281)	$	(41)	$	—	$	533

For The Nine Months Ended September 30, 2023
Revenue, from external customers	$	25,008	$	81,784	$	20,575	$	—	$	—	$	127,367
Inter-segment revenue	230		—		(6)		—		(224)		—
Total revenue	$	25,238	$	81,784	$	20,569	$	—	$	(224)	$	127,367
Adjusted net revenue, from external customers (a)	$	24,097	$	26,734	$	12,886	$	—	$	—	$	63,717
Inter-segment adjusted net revenue	230		(147)		(66)		—		(17)		—
Total adjusted net revenue	$	24,327	$	26,587	$	12,820	$	—	$	(17)	$	63,717



EBITDA (loss) (b)	$	(876)	$	5,455	$	995	$	(2,169)	$	—	$	3,405
Depreciation and amortization	(936)		(111)		(22)		(7)		—		(1,076)
Intercompany (expense) interest income, net	—		(375)		1,218		375		(1,218)		—
Interest (expense) income, net	—		6		—		278		—		284
(Provision for) benefit from income taxes	111		(1,440)		(387)		568		—		(1,148)
Net income (loss)	$	(1,701)	$	3,535	$	1,804	$	(955)	$	(1,218)	$	1,465

As of December 31, 2023
Accounts receivable, net	$	5,502	$	9,280	$	4,928	$	—	$	—	$	19,710
Long-lived assets, net of accumulated depreciation and amortization (c)	$	7,773	$	1,954	$	33	$	38	$	—	$	9,798
Total assets	$	17,632	$	23,604	$	11,064	$	8,658	$	—	$	60,958

(c)Comprised of property and equipment, intangible assets and goodwill, net of accumulated depreciation and amortization.

Revenue and long-lived assets by geographic area

A summary of revenues for the three and nine months ended September 30, 2024 and 2023 and net assets by geographic area as of September 30, 2024 and 2023 and as of December 31, 2023, were as follows:


	Australia		United States		United Kingdom		Other		Total
For The Three Months Ended September 30, 2024
Revenue (a)	$	18,089	$	7,233	$	5,913	$	5,618	$	36,853
For The Three Months Ended September 30, 2023
Revenue (a)	$	23,620	$	6,706	$	5,807	$	3,265	$	39,398
For The Nine Months Ended September 30, 2024
Revenue (a)	$	54,770	$	19,577	$	17,317	$	14,792	$	106,456
For The Nine Months Ended September 30, 2023
Revenue (a)	$	73,414	$	23,501	$	19,503	$	10,949	$	127,367
As of September 30, 2024
Long-lived assets, net of accumulated depreciation and amortization (b)	$	28	$	6,938	$	17	$	1,848	$	8,831
Net assets	$	8,195	$	17,670	$	4,271	$	12,804	$	42,940
As of December 31, 2023
Long-lived assets, net of accumulated depreciation and amortization (b)	$	49	$	7,811	$	33	$	1,905	$	9,798
Net assets	$	9,634	$	22,585	$	5,084	$	11,251	$	48,554

(b) Comprised of property and equipment, intangible assets and goodwill, net of accumulated depreciation and amortization.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 36,853	$ 39,398	$ 106,456	$ 127,367
Operating expenses:
Direct contracting costs and reimbursed expenses	18,250	20,028	53,908	63,650
Salaries and related	14,908	14,335	44,399	49,206
Office and general	2,823	2,503	8,164	7,991
Marketing and promotion	971	881	2,627	2,794
Depreciation and amortization	358	374	1,042	1,076
Total operating expenses	37,310	38,121	110,140	124,717
Operating (loss) income	(457)	1,277	(3,684)	2,650
Non-operating income (expense):
Interest income, net	93	90	280	284
Other (expense) income, net	(184)	(404)	(318)	(321)
(Loss) income before income taxes	(548)	963	(3,722)	2,613
Provision for income taxes	298	430	463	1,148
Net (loss) income	$ (846)	$ 533	$ (4,185)	$ 1,465
(Loss) earnings per share:
Basic (in dollars per share)	$ (0.28)	$ 0.17	$ (1.39)	$ 0.48
Diluted (in dollars per share)	$ (0.28)	$ 0.17	$ (1.39)	$ 0.47
Weighted-average shares outstanding:
Basic (in shares)	2,975	3,068	3,009	3,062
Diluted (in shares)	2,975	3,141	3,009	3,134

ACQUISITION - Intangible Assets Acquired (Details) - Singapore Acquisition $ in Thousands	Oct. 31, 2023 USD ($)
Business Acquisition [Line Items]
Intangible assets acquired	$ 212
Non-compete agreements
Business Acquisition [Line Items]
Intangible assets acquired	$ 28
Useful Life	5 years
Customer lists
Business Acquisition [Line Items]
Intangible assets acquired	$ 97
Useful Life	4 years
Trade name
Business Acquisition [Line Items]
Intangible assets acquired	$ 87
Useful Life	5 years

ACCOUNT RECEIVABLE, NET - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Receivables [Abstract]
Unbilled receivables	$ 7,106	$ 5,163

STOCK-BASED COMPENSATION - Vesting Conditions (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)	60,187
Restricted stock units, type 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)	14,939
Restricted stock units, type 1 \| First Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	33.00%
Restricted stock units, type 1 \| Second Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	33.00%
Restricted stock units, type 1 \| Third Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	34.00%
Restricted stock units, type 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)	32,708
Restricted stock units, type 2 \| First Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	66.60%
Restricted stock units, type 2 \| Second Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)		28,841
Vesting rights, percentage	16.70%
Restricted stock units, type 2 \| Third Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	16.70%
Restricted stock units, time
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (shares)	12,540

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

ACQUISITION

9 Months Ended

Sep. 30, 2024

Business Combinations [Abstract]

ACQUISITION

ACQUISITIONS

Hudson Global Resources (Singapore) Pte. Ltd.

On October 31, 2023, the Company entered into a share purchase agreement by and among, Hudson RPO Limited, a wholly owned subsidiary of the Company (“Buyer”), and Hudson Global Resources (Australia) Pty Limited (“Seller”), and completed the acquisition by Hudson RPO Limited of all of the shares of Hudson Global Resources (Singapore) Pte. Ltd. (“Singapore Acquisition”).

Hudson Singapore is a provider of recruitment services primarily to clients operating in Singapore, with a 30-year track record of senior placements and project recruitment work across Southeast Asia including Singapore, Malaysia, the Philippines, Vietnam, Thailand, and Indonesia.

In connection with the Singapore Acquisition, Seller received $2,546 in cash, subject to certain adjustments, at the closing of the Singapore Acquisition. Additionally, Seller has a contingent right to receive earn-out payments not to exceed approximately $317, based upon the achievement of certain performance thresholds and subject to the satisfaction of certain conditions.

The Singapore Acquisition was accounted for as a business combination under the acquisition method of accounting. The purchase price of $2,574, consisted of the amount paid in cash of $2,546 and a preliminary working capital adjustment of $28. Potential contingent earn-out payments of up to approximately $317 were excluded from the purchase price, and no fair value was assigned to the earn-out, as the seller did not achieve the associated revenue milestones through December 2023. The purchase price, which included $491 of cash and cash equivalents acquired, was allocated to the net tangible and intangible assets and liabilities based on their fair values on the acquisition date of October 31, 2023, with the excess recorded as goodwill. None of the goodwill is expected to be deductible for tax purposes. The Company’s goodwill represents the expected profit growth over time that is attributable to expanding our footprint and market share in Singapore and Southeast Asia.

The values assigned to the assets acquired and liabilities assumed are based on the fair value available and may be adjusted during the measurement period of up to 12 months from the date of acquisition as further information becomes available. Any changes in the fair values of the assets acquired and liabilities assumed during the measurement period may result in adjustments to goodwill. The Company incurred transaction costs related to the Singapore Acquisition of $13 that were expensed as part of “Office and general”.

Below is a summary of the fair value of the net assets acquired on the acquisition date based on external valuations at the date of the Singapore Acquisition.


	Fair Value
Assets Acquired:
Cash and cash equivalents	$	491
Accounts receivable	753
Prepaid expenses and other assets	88
Property and equipment	9
Operating lease right-of-use assets	32
Deferred tax assets	766
Intangible assets	212
Goodwill	847
Assets Acquired	$	3,198
Liabilities Assumed:
Accrued expenses and other current liabilities	$	580
Other long-term liabilities	44
Liabilities Assumed	$	624

Fair value of consideration transferred	$	2,574


	Fair Value		Useful Life
Non-compete agreements	$	28	5 years
Customer lists	97		4 years
Trade name	87		5 years
Total identifiable assets	$	212

GOODWILL AND INTANGIBLE ASSETS - Schedule of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Goodwill [Roll Forward]
Goodwill, January 1,	$ 5,749	$ 4,875
Acquisitions		847
Currency translation	22	27
Goodwill, ending balance	$ 5,771	$ 5,749

- Definition

+ References

+ Details

COMMITMENTS AND CONTINGENCIES - Operating Lease Payments (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 219
2025	648
2026	168
2027	93
2028	95
2029	78
Total	$ 1,301

ACCOUNT RECEIVABLE, NET (Tables)

9 Months Ended

Sep. 30, 2024

Receivables [Abstract]

Accounts Receivable, Allowance for Credit Loss

The following table summarizes the components of “Accounts receivable, net” as presented on the Condensed Consolidated Balance Sheets:


	September 30,		December 31,
Accounts Receivable:	2024		2023
Billed receivables	$	17,741	$	14,925
Unbilled receivables	7,106		5,163
Accounts Receivable, Gross	$	24,847	$	20,088
Allowance for expected credit losses	(372)		(378)
Accounts Receivable, Net	$	24,475	$	19,710

The following table summarizes the total provision for expected credit losses and write-offs:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Beginning balance	$	378	$	102	$	378	$	51
Provision for expected credit losses	—		44		3		44
Write-offs	(6)		—		(9)		—
Cumulative-effect adjustment from adoption of ASU 2016-13, Credit Losses	—		—		—		51
Ending Balance	$	372	$	146	$	372	$	146

ACCOUNT RECEIVABLE, NET - Components of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Billed receivables	$ 17,741		$ 14,925
Unbilled receivables	7,106		5,163
Accounts Receivable, Gross	24,847		20,088
Allowance for expected credit losses	(372)	$ (378)	(378)	$ (146)	$ (102)	$ (51)
Accounts Receivable, Net	$ 24,475		$ 19,710

ACCOUNT RECEIVABLE, NET - Schedule of Provision (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Beginning balance	$ 378	$ 102	$ 378	$ 51
Provision for expected credit losses	0	44	3	44
Write-offs	(6)	0	(9)	0
Ending Balance	372	146	372	146
Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Beginning balance	$ 0	$ 0	$ 0	$ 51

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION These interim unaudited condensed consolidated financial statements have been prepared in accordance with United States of America (“U.S.”) generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the U.S. Securities and Exchange Commission (“SEC”) for interim financial reporting and should be read in conjunction with the consolidated financial statements and related notes of Hudson Global, Inc. and its subsidiaries (the “Company”) filed in its Annual Report on Form 10-K for the year ended December 31, 2023. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of operating revenues and expenses. These estimates are based on management’s knowledge and judgments. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the Company’s financial position, results of operations, and cash flows at the dates and for the periods presented have been included. The results of operations for interim periods are not necessarily indicative of the results of operations for the full year. The condensed consolidated financial statements include the accounts of the Company and all of its wholly owned subsidiaries. Intra-entity balances and transactions between and among the Company and its subsidiaries have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform to the current year presentation with no material impact on the condensed consolidated financial statements. For more information, see Note 2 to the Condensed Consolidated Financial Statements.

STOCKHOLDER RIGHTS PLAN (Details) - $ / shares	Oct. 15, 2018	Sep. 30, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Number of securities called by each warrant or right	0.01
Class of Warrant or Right, Unissued	1
Common stock, par value (dollars per share)		$ 0.001	$ 0.001
Warrants and Rights, Preferred Stock to Common Stock Conversion, Treatment	1
Warrants And Rights, Not Exercisable, Number of Days After Public Announcement of Acquiring Person	10 days
Warrants And Rights, Not Exercisable, Number of Days After Tender or Exchange Offer Is Completed By Acquiring Person	10 days
Warrants and Rights, Option to Exercise, Market Value Multiplier of Purchase Price	2
Temporary Equity, Redemption Price Per Share	$ 0.001
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Number of securities called by each warrant or right	0.01
Common stock, par value (dollars per share)	$ 3.50
Minimum
Class of Stock [Line Items]
Ownership Percentage, Common Stock, Without Approval of Board	4.99%

REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table presents our disaggregated revenues by revenue source. For additional information on the revenues by geographical segment, see Note 15 to the Condensed Consolidated Financial Statements.


	Three Months Ended September 30,
	2024		2023
RPO	$	17,569	$	18,876
Contracting	19,284		20,522
Total Revenue	$	36,853	$	39,398


	Nine Months Ended September 30,
	2024		2023
RPO	$	51,177	$	62,316
Contracting	55,279		65,051
Total Revenue	$	106,456	$	127,367

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Litigation and Complaints

The Company is subject, from time to time, to various claims, lawsuits, contracts disputes, and other complaints from, for example, clients, candidates, suppliers, landlords for both leased and subleased properties, former and current employees, and regulators or tax authorities arising in the ordinary course of business. The Company routinely monitors claims such as these, and records provisions for losses when the claim becomes probable and the amount due is estimable. Although the outcome of these claims cannot be determined, the Company believes that the final resolution of these matters will not have a material adverse effect on the Company’s financial condition, results of operations or liquidity.

For matters that reach the threshold of probable and estimable, the Company establishes reserves for legal, regulatory, and other contingent liabilities. The Company did not have any legal reserves as of September 30, 2024 and December 31, 2023.

Operating Leases

Our office space leases have lease terms of one year to four years. Some of these operating leases include options to extend the lease terms, and some operating leases include options to terminate the leases earlier than the expiration of the full terms. These options are considered in our determination of the valuation of our right-of-use assets and lease liabilities.

None of our operating leases include implicit rates, and we have determined that the difference between the contractual cost basis and the present value of lease payments calculated using incremental borrowing rates is not material. Our operating lease costs for the nine months ended September 30, 2024 and 2023 were $1,010 and $877, respectively (reflected in Net cash used in operating activities). The weighted average remaining lease term of our operating leases as of September 30, 2024 was 2.5 years.

As of September 30, 2024, future minimum operating lease payments are as follows:


	2024		2025		2026		2027		2028		2029		Total
Minimum lease payments	$	219	$	648	$	168	$	93	$	95	$	78	$	1,301

Invoice Finance Credit Facility

On April 8, 2019, the Company’s Australian subsidiary (“Australian Borrower”) entered into an invoice finance credit facility agreement (the “NAB Facility Agreement”) with National Australia Bank Limited (“NAB”). The NAB Facility Agreement provides the Australian Borrower with the ability to borrow funds based on a percentage of eligible trade receivables up to a maximum of 4 million Australian dollars. No receivables have terms greater than 90 days, and any risk of loss is retained by the Australian Borrower. The interest rate is calculated as the variable receivable finance indicator rate, plus a margin of 1.60% per annum. Borrowings under this facility are secured by substantially all of the assets of the Australian Borrower. The NAB Facility Agreement does not have a stated maturity date and can be terminated by either the Australian Borrower or NAB upon 90 days written notice. As of September 30, 2024, there were no amounts outstanding under the NAB Facility Agreement. Interest expense and fees incurred on the NAB Facility Agreement were $4 and $13 for the three and nine months ended September 30, 2024, respectively, and $4 and $13 for the three and nine months ended September 30, 2023, respectively.

The NAB Facility Agreement contains various restrictions and covenants for the Australian Borrower including (1) that EBITDA must be at least two times total interest paid on debt on a 12-month rolling basis; (2) minimum tangible net worth must be at least 2.5 million Australian dollars and be equal to at least 25% of total tangible assets on June 30 and December 31 (as defined in the NAB Facility Agreement); and (3) additional periodic reporting requirements to NAB. The Australian Borrower was in compliance with all financial covenants under the NAB Facility Agreement as of September 30, 2024.

Amounts borrowed from the NAB Facility may be large, contain short maturities and have quick turnovers. Amounts borrowed and repaid are presented on a net basis on the Condensed Consolidated Statements of Cash Flows.

On May 25, 2022, Hudson Global Resources (Singapore) Pte. Ltd. (“Singapore Borrower”), which the Company acquired on October 31, 2023 (see Note 5 to the Consolidated Financial Statements in Item 8), and the Hong Kong and Shanghai Banking Corporation Limited (“HSBC”), entered into an invoice finance credit facility agreement (the “HSBC Facility Agreement”). The HSBC Facility Agreement allows the Singapore Borrower to borrow funds up to a maximum of 1 million Singapore dollars, based on a percentage of eligible trade receivables. All receivables have a term of no more than 60 days, and any risk of loss is borne by the Singapore Borrower. The interest rate is calculated as the bank’s external cost of capital, plus a margin of 3.5% per annum. The Company ended the HSBC Facility Agreement in May 2024. Interest expense and fees incurred on the HSBC Facility Agreement were $6 for the nine months ended September 30, 2024.

EARNINGS (LOSS) PER SHARE (Tables)

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Schedule of earnings per share, basic and diluted

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations for the three and nine months ended September 30, 2024 and 2023 were as follows:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2024			2023		2024			2023
Earnings (loss) per share (“EPS”):



Basic	$	(0.28)		$	0.17	$	(1.39)		$	0.48



Diluted	$	(0.28)		$	0.17	$	(1.39)		$	0.47
EPS numerator - basic and diluted:


Net (loss) income	$	(846)		$	533	$	(4,185)		$	1,465
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	2,975			3,068		3,009			3,062
Common stock equivalents: restricted stock units and restricted shares of common stock	—		(a)	73		—		(a)	72
Weighted average number of common stock outstanding - diluted	2,975			3,141		3,009			3,134

Schedule of antidilutive securities excluded from computation of earnings per share


	Three Months Ended September 30,		Nine Months Ended September 30,
	2024	2023	2024	2023

Unvested restricted stock units	—	22,540	—	300

Total	—	22,540	—	300

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 372	$ 378
Less: acccumulated depreciation and amortization	1,750	1,564
Finite-lived intangible assets, accumulated amortization	$ 3,646	$ 2,771
Preferred stock, par value (dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, issued (in shares)	4,006,000	3,896,000
Common stock, shares, outstanding (in shares)	2,807,000	2,731,000
Treasury stock (in shares)	1,275,000	1,089,000

ACCOUNTING PRONOUNCEMENTS	9 Months Ended
ACCOUNTING PRONOUNCEMENTS	Sep. 30, 2024
Accounting Policies [Abstract]
ACCOUNTING PRONOUNCEMENTS	ACCOUNTING PRONOUNCEMENTS Recent Accounting Standard Update Not Yet Adopted In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”. This standard provides additional disclosures about significant expenses in operating segments. The guidance is effective for all entities, for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is evaluating the effect of adopting this new accounting guidance, and will adopt the guidance when it becomes effective. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which modifies FASB Accounting Standards Codification 740 to enhance the transparency and decision usefulness of income tax disclosures. ASU No. 2023-09 is effective on a prospective basis for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is evaluating the effect of adopting this new accounting guidance, and will adopt the guidance when it becomes effective. Adoption of New Accounting Pronouncements On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. This update was issued by the Financial Accounting Standards Board (the “FASB”) in June 2016. This standard requires an impairment model (known as the current expected credit loss (“CECL”) model) and replaces the methodology that recognizes impairment of financial instruments when losses have been incurred with a methodology that recognizes impairment of financial instruments when losses are expected. The new standard requires entities to use a forward-looking “expected loss” model for most financial instruments, including accounts receivable and unbilled services that is based on historical information, current information, and reasonable and supportable forecasts. As a result of adopting the new standard, the Company recognized a cumulative increase to allowances for accounts receivable and unbilled services and a reduction to the 2023 opening balance of retained earnings of $51. Comparative periods prior to the adoption of this standard and their respective disclosures have not been adjusted. The adoption of ASU 2016-13 did not have a material impact on the Company’s Condensed Consolidated Financial Statements.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

+ Details

GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

Goodwill

The Company recorded goodwill of $847 on October 31, 2023 in connection with the Singapore Acquisition (See Note 6 for further information on the Singapore Acquisition).

For the nine months ended September 30, 2024 and the twelve months ended December 31, 2023, the changes in carrying amount of goodwill were as follows:


	Carrying Value
	2024
Goodwill, January 1,	$	5,749

Currency translation	22
Goodwill, September 30, 2024	$	5,771


	Carrying Value
	2023
Goodwill, January 1,	$	4,875
Acquisitions	847
Currency translation	27
Goodwill, December 31, 2023	$	5,749

Intangible Assets

The Company’s intangible assets consisted of the following components as of September 30, 2024 and December 31, 2023:


September 30, 2024	Weighted Average Remaining Amortization Useful Lives (in years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Non-compete agreements	3.0	$	148	$	(112)	$	36
Trade name	6.2	1,640		(678)		962
Customer lists	2.8	3,960		(2,224)		1,736
Developed technology	0.4	657		(632)		25
		$	6,405	$	(3,646)	$	2,759


December 31, 2023	Weighted Average Remaining Amortization Useful Lives (in years)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Non-compete agreements	3.4	$	147	$	(98)	$	49
Trade name	6.7	1,638		(515)		1,123
Customer lists	3.5	3,957		(1,690)		2,267
Developed technology	0.9	657		(468)		189
		$	6,399	$	(2,771)	$	3,628

Amortization expense for the three and nine months ended September 30, 2024 was $293 and $875, respectively. Intangible assets are amortized on a straight-line basis over their estimated useful lives. No impairment in the value of amortizable intangible assets was recognized during the nine months ended September 30, 2024 and 2023.

Estimated future amortization expense for intangible assets for the remainder of the fiscal year ending December 31, 2024, and for each of the next fiscal years are as follows:


2024	$	256
2025	872
2026	637
2027	551
2028	130
Thereafter	313
	$	2,759

The change in the book value of amortizable intangible assets is as follows:


	January 1, 2024 Beginning Balance		Amortization		Translation and Other		September 30, 2024 Ending Balance
Non-compete agreements	$	49	$	(14)	$	1	$	36
Trade name	1,123		(163)		2		962
Customer lists	2,267		(534)		3		1,736
Developed technology	189		(164)		—		25
	$	3,628	$	(875)	$	6	$	2,759

REVENUE RECOGNITION

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

ACCOUNTING PRONOUNCEMENTS

REVENUE RECOGNITION

Nature of Services

We account for a contract when both parties to the contract have approved the contract, the rights of the parties are identified, payment terms are identified, the contract has commercial substance, and collectability of consideration is probable. Revenues are recognized over time, using an input or output method, as the control of the promised services is transferred to the client in an amount that reflects the consideration we expect to be entitled to in exchange for those services. The majority of our contracts are short-term in nature as they include termination clauses that allow either party to cancel within a short termination period, without cause. Revenue includes billable travel and other reimbursable costs and is reported net of sales or use taxes collected from clients and remitted to taxing authorities.

We generally determine standalone selling prices based on the prices included in our client contracts, using expected cost plus profit, or other observable prices. The price as specified in our client contracts is generally considered the standalone selling price as it is an observable input that depicts the price as if sold to a similar client in similar circumstances. Certain client contracts have variable consideration, including usage-based fees that increase the transaction price and volume rebates or other similar items that generally reduce the transaction price. We estimate variable consideration using the expected value method based on the terms of the client contract and historical evidence. These amounts may be constrained and are only included in revenue to the extent we do not expect a significant reversal when the uncertainty associated with the variable consideration is resolved. Other than bonuses to be paid to contractors, on behalf of our clients, our estimated amounts of variable consideration subject to constraints are not material, and we do not believe that there will be significant changes to our estimates. Certain contract employees are entitled to performance bonuses at the sole discretion of the client and are constrained until approved. No bonuses were approved and paid to our contract employees on behalf of our clients in the nine months ended September 30, 2024. Bonuses of $0.5 million were approved and paid to our contract employees in the nine months ended September 30, 2023.

We record accounts receivable when our right to consideration becomes unconditional. Contract assets primarily relate to our rights to consideration for services provided that such rights to consideration are conditional on satisfaction of future performance obligations. A contract liability for deferred revenue is recorded when consideration is received, or is unconditionally due, from a client prior to transferring control of services to the client under the terms of a contract. Deferred revenue balances typically result from advance payments received from clients prior to transferring control of services. Other than deferred revenue, we do not have any material contract assets or liabilities as of and for the nine months ended September 30, 2024 and 2023. As of September 30, 2024 and December 31, 2023, deferred revenue was $108 and $96, respectively.

Payment terms vary by client and the services being provided to the client. We consider payment terms that exceed one year to be extended payment terms. Substantially all of the Company’s contracts include payment terms of 90 days or less, and we do not extend payment terms beyond one year.

We primarily record revenue on a gross basis in the Condensed Consolidated Statements of Operations and Comprehensive Income based upon the following key factors:

•We maintain the direct contractual relationship with the client and are responsible for fulfilling the service promised to the client.

•We maintain control over our contractors while the services to the client are being performed, including our contractors’ billing rates, and are ultimately responsible for paying them.

RPO. We provide complete recruitment outsourcing, project-based outsourcing, and recruitment consulting services for clients’ permanent staff hires. We recognize revenue for our RPO over time in an amount that reflects the consideration we expect to be entitled to and have an enforceable right to payment in exchange for our services. The client simultaneously receives and consumes the benefits of the services as they are provided. The transaction prices contain both fixed fees and variable consideration. Variable consideration is constrained by candidates accepting offers of permanent employment. We recognize revenue on fixed fees as the performance obligations are satisfied and variable fees as the constraint is lifted. We do not incur incremental costs to obtain our RPO contracts. The costs to fulfill these contracts are expensed as incurred.

We recognize permanent placement revenue when employment candidates accept offers of permanent employment. We have a substantial history of estimating the financial impact of permanent placement candidates who do not remain with our clients through a guarantee period. Fees to clients are generally calculated as a percentage of the new employee’s annual compensation. No fees for permanent placement services are charged to employment candidates.

Contracting. We provide clients with a range of outsourced professional contract staffing services and managed service provider services, sometimes offered on a standalone basis and sometimes offered as part of a blended total talent solution. We recognize revenue for our contracting services over time as services are performed in an amount that reflects the consideration we expect to be entitled to and have an enforceable right to payment in exchange for our services, which is generally calculated as hours worked multiplied by the agreed-upon hourly bill rate. The client simultaneously receives and consumes the benefits of the services as they are provided. We do not incur incremental costs to obtain our contracts for

outsourced professional contract staffing services and managed service provider services. The costs incurred to fulfill these contracts are expensed as incurred.

Unsatisfied performance obligations. As a practical expedient, we do not disclose the value of unsatisfied performance obligations for (i) contracts with an expected original duration of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed.

Disaggregation of Revenue


	Three Months Ended September 30,
	2024		2023
RPO	$	17,569	$	18,876
Contracting	19,284		20,522
Total Revenue	$	36,853	$	39,398


	Nine Months Ended September 30,
	2024		2023
RPO	$	51,177	$	62,316
Contracting	55,279		65,051
Total Revenue	$	106,456	$	127,367