COVER PAGE - shares	9 Months Ended
COVER PAGE - shares	Sep. 25, 2022	Oct. 18, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 25, 2022
Document Transition Report	false
Entity File Number	001-14543
Entity Registrant Name	TrueBlue, Inc.
Entity Incorporation, State or Country Code	WA
Entity Tax Identification Number	91-1287341
Entity Address, Address Line One	1015 A Street
Entity Address, City or Town	Tacoma
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98402
City Area Code	253
Local Phone Number	383-9101
Title of 12(b) Security	Common stock, no par value
Trading Symbol	TBI
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Common Stock Shares Outstanding (in shares)		32,718,640
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity Central Index Key	0000768899
Current Fiscal Year End Date	--12-25

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 25, 2022	Dec. 26, 2021
Current assets:
Cash and cash equivalents	$ 43,779	$ 49,896
Accounts receivable, net of allowance of $3,286 and $6,687	328,763	353,882
Prepaid expenses and other current assets	26,464	31,614
Income tax receivable	9,624	9,681
Total current assets	408,630	445,073
Property and equipment, net	92,324	88,090
Restricted cash and investments	208,659	221,026
Deferred income taxes, net	27,614	29,330
Goodwill	93,441	94,538
Intangible assets, net	17,300	22,211
Operating lease right-of-use assets, net	51,338	55,197
Workers’ compensation claims receivable, net	64,768	61,386
Other assets, net	18,707	16,375
Total assets	982,781	1,033,226
Current liabilities:
Accounts payable and other accrued expenses	53,838	77,172
Accrued wages and benefits	89,899	100,173
Income tax payable	2,017	0
Current portion of workers’ compensation claims reserve	55,574	61,596
Current operating lease liabilities	11,995	12,097
Other current liabilities	9,747	7,508
Total current liabilities	223,070	258,546
Workers’ compensation claims reserve, less current portion	196,315	194,598
Long-term deferred compensation liabilities	23,888	28,806
Long-term operating lease liabilities	51,074	54,927
Other long-term liabilities	1,620	3,282
Total liabilities	495,967	540,159
Commitments and contingencies (Note 7)
Shareholders’ equity:
Preferred stock, $0.131 par value, 20,000 shares authorized; No shares issued and outstanding	0	0
Common stock, no par value, 100,000 shares authorized; 32,693 and 34,861 shares issued and outstanding	1	1
Accumulated other comprehensive loss	(20,397)	(15,747)
Retained earnings	507,210	508,813
Total shareholders’ equity	486,814	493,067
Total liabilities and shareholders’ equity	$ 982,781	$ 1,033,226

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Sep. 25, 2022	Dec. 26, 2021
Statement of Financial Position [Abstract]
Allowance for credit loss	$ 3,286	$ 6,687
Preferred stock, par value (in dollars per share)	$ 0.131	$ 0.131
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	32,693,000	34,861,000
Common stock, shares outstanding (in shares)	32,693,000	34,861,000

CONSOLIDATED STATEMENTS OF OPERATIONS & COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2022	Sep. 26, 2021	Sep. 25, 2022	Sep. 26, 2021
Income Statement [Abstract]
Revenue from services	$ 575,721	$ 577,031	$ 1,696,489	$ 1,551,692
Cost of services	419,802	430,529	1,242,194	1,158,148
Gross profit	155,919	146,502	454,295	393,544
Selling, general and administrative expense	124,351	118,748	366,953	326,657
Depreciation and amortization	7,483	6,426	22,015	20,405
Income (loss) from operations	24,085	21,328	65,327	46,482
Interest and other income (expense), net	703	581	1,098	1,880
Income before tax expense	24,788	21,909	66,425	48,362
Income tax expense (benefit)	4,092	3,267	11,197	6,938
Net income	$ 20,696	$ 18,642	$ 55,228	$ 41,424
Net income (loss) per common share:
Basic (in dollars per share)	$ 0.64	$ 0.53	$ 1.67	$ 1.19
Diluted (in dollars per share)	$ 0.63	$ 0.53	$ 1.65	$ 1.17
Weighted average shares outstanding:
Basic (in shares)	32,434	34,873	33,023	34,788
Diluted (in shares)	32,818	35,475	33,511	35,255
Other Comprehensive Income (Loss):
Foreign currency translation adjustment	$ (3,053)	$ (1,296)	$ (4,650)	$ (806)
Comprehensive income (loss)	$ 17,643	$ 17,346	$ 50,578	$ 40,618

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 25, 2022	Sep. 26, 2021
Cash flows from operating activities:
Net income	$ 55,228	$ 41,424
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	22,015	20,405
Provision for credit losses	3,352	2,881
Stock-based compensation	7,675	10,149
Deferred income taxes	2,046	445
Non-cash lease expense	9,694	11,173
Other operating activities	8,772	(1,484)
Changes in operating assets and liabilities:
Accounts receivable	21,388	(53,626)
Income taxes receivable and payable	186	963
Operating lease right-of-use asset	0	7,150
Other assets	(564)	(7,003)
Accounts payable and other accrued expenses	(22,935)	3,212
Accrued wages and benefits	(10,277)	24,278
Deferred employer payroll taxes	0	(57,066)
Workers’ compensation claims reserve	(4,304)	3,075
Operating lease liabilities	(9,673)	(10,017)
Other liabilities	(2,529)	4,598
Net cash provided by operating activities	80,074	557
Cash flows from investing activities:
Capital expenditures	(22,685)	(28,772)
Purchases of restricted available-for-sale investments	0	(29)
Sales of restricted available-for-sale investments	0	793
Purchases of restricted held-to-maturity investments	(4,950)	0
Maturities of restricted held-to-maturity investments	23,697	18,346
Net cash used in investing activities	(3,938)	(9,662)
Cash flows from financing activities:
Purchases and retirement of common stock	(60,939)	0
Net proceeds from employee stock purchase plans	780	754
Common stock repurchases for taxes upon vesting of restricted stock	(4,347)	(3,035)
Other	(203)	(270)
Net cash used in financing activities	(64,709)	(2,551)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(2,482)	(613)
Net change in cash, cash equivalents and restricted cash	8,945	(12,269)
Cash, cash equivalents and restricted cash, beginning of period	103,185	118,612
Cash, cash equivalents and restricted cash, end of period	112,130	106,343
Supplemental Disclosure of Cash Flow Information [Abstract]
Interest	828	1,174
Income taxes	8,907	5,522
Operating lease liabilities	11,824	12,402
Property and equipment purchased but not yet paid	3,131	2,394
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 7,015	$ 10,739

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 25, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial statement preparation The accompanying unaudited consolidated financial statements (“financial statements”) of TrueBlue, Inc. (the “company,” “TrueBlue,” “we,” “us,” and “our”) are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, certain information and footnote disclosures usually found in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. The financial statements reflect all adjustments which, in the opinion of management, are necessary to fairly state the financial statements for the interim periods presented. We follow the same accounting policies for preparing both quarterly and annual financial statements. The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. These financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in our Annual Report on Form 10-K for the fiscal year ended December 26, 2021. The results of operations for the thirty-nine weeks ended September 25, 2022 are not necessarily indicative of the results expected for the full fiscal year nor for any other fiscal period. Goodwill and indefinite-lived intangible assets We evaluate goodwill and indefinite-lived intangible assets for impairment on an annual basis as of the first day of our fiscal second quarter, or whenever events or circumstances make it more likely than not that an impairment may have occurred. These events or circumstances could include a significant change in general economic conditions, deterioration in industry environment, changes in cost factors, declining operating performance indicators, legal factors, competition, client engagement, changes in the carrying amount of net assets, sale or disposition of a significant portion of a reporting unit, or a sustained decrease in share price. We monitor the existence of potential impairment indicators throughout the fiscal year. Goodwill We test for goodwill impairment at the reporting unit level. We consider our operating segments to be our reporting units for goodwill impairment testing. Our operating segments with remaining goodwill are PeopleReady, PeopleManagement Centerline, PeopleScout RPO and PeopleScout MSP. When evaluating goodwill for impairment, we have the option to first assess qualitative factors to determine whether it is more likely than not the fair value of a reporting unit is less than its carrying amount. Qualitative factors include macroeconomic conditions, industry and market conditions, and overall company financial performance. If, after assessing the totality of events and circumstances, we determine that it is more likely than not the fair value of the reporting unit is greater than its carrying amount, a quantitative impairment test is unnecessary. If necessary, the quantitative impairment test involves comparing the fair value of each reporting unit to its carrying value, including goodwill. Fair value reflects the price a market participant would be willing to pay in a potential sale of the reporting unit. If the fair value exceeds the carrying value, we conclude that no goodwill impairment has occurred. If the carrying value of the reporting unit exceeds its fair value, we recognize an impairment loss in an amount equal to the excess, not to exceed the carrying value of the goodwill. We consider a reporting unit’s fair value to be substantially in excess of its carrying value at a 20% premium or greater. We performed our annual goodwill impairment test as of the first day of our fiscal second quarter of 2022. Based on our assessment of qualitative factors, we concluded it was more likely than not that the fair value of each reporting unit exceeded its carrying value, and the goodwill associated with each reporting unit was not impaired. As such, it was not necessary to perform a quantitative impairment analysis. Additionally, we did not identify any events or conditions that make it more likely than not that an impairment may have occurred during the period from March 28, 2022 to September 25, 2022. Accordingly, no impairment loss was recognized for the thirty-nine weeks ended September 25, 2022. Indefinite-lived intangible assets We have indefinite-lived intangible assets related to our Staff Management and PeopleScout trade names. We evaluate our indefinite-lived intangible assets for impairment on an annual basis as of the first day of our fiscal second quarter, or whenever events or circumstances make it more likely than not that an impairment may have occurred. These events or circumstances could include significant change in general economic conditions, deterioration in industry environment, changes in cost factors, declining operating performance indicators, legal factors, competition, client engagement, or sale or disposition of a significant portion of the business. We monitor the existence of potential impairment indicators throughout the fiscal year. When evaluating indefinite-lived intangible assets for impairment, we have the option to first assess qualitative factors to determine whether it is more likely than not the fair value of the indefinite-lived intangible is less than its carrying amount. Qualitative factors include macroeconomic conditions, industry and market conditions, and overall company financial performance. If, after assessing the totality of events and circumstances, we determine that it is more likely than not the fair value of the indefinite-lived intangible is greater than its carrying amount, a quantitative impairment test is unnecessary. If necessary, the quantitative impairment test utilizes the relief from royalty method to determine the fair value of each of our trade names. If the carrying value exceeds the fair value, we recognize an impairment loss in an amount equal to the excess, not to exceed the carrying value. We performed our annual impairment test for 2022 as of the first day of our fiscal second quarter. Based on our assessment of qualitative factors, we concluded it was more likely than not that the fair value of our indefinite-lived intangible assets exceeded their carrying value and were not impaired. As such, it was not necessary to perform a quantitative impairment analysis. Additionally, we did not identify any events or conditions that make it more likely than not that an impairment may have occurred during the period from March 28, 2022 to September 25, 2022. Accordingly, no impairment loss was recognized for the thirty-nine weeks ended September 25, 2022. Recently adopted accounting standards There were no new accounting standards adopted during the thirty-nine weeks ended September 25, 2022 that had an impact on our financial statements. Recently issued accounting standards not yet adopted There are no accounting standards which have not yet been adopted that are expected to have a significant impact on our financial statements and related disclosures.

FAIR VALUE MEASUREMENT

9 Months Ended

Sep. 25, 2022

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENT

Assets measured at fair value on a recurring basis

Our assets measured at fair value on a recurring basis consisted of the following:


	September 25, 2022
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)
Cash and cash equivalents	$	43,779	$	43,779	$	—	$	—
Restricted cash and cash equivalents	68,351		68,351		—		—
Cash, cash equivalents and restricted cash (1)	$	112,130	$	112,130	$	—	$	—

Municipal debt securities	$	46,342	$	—	$	46,342	$	—
Corporate debt securities	62,770		—		62,770		—
Agency mortgage-backed securities	61		—		61		—
U.S. government and agency securities	948		—		948		—
Restricted investments classified as held-to-maturity (2)	$	110,121	$	—	$	110,121	$	—


	December 26, 2021
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)
Cash and cash equivalents	$	49,896	$	49,896	$	—	$	—
Restricted cash and cash equivalents	53,289		53,289		—		—
Cash, cash equivalents and restricted cash (1)	$	103,185	$	103,185	$	—	$	—

Municipal debt securities	$	58,505	$	—	$	58,505	$	—
Corporate debt securities	78,357		—		78,357		—
Agency mortgage-backed securities	152		—		152		—
U.S. government and agency securities	1,070		—		1,070		—
Restricted investments classified as held-to-maturity (2)	$	138,084	$	—	$	138,084	$	—

(1)Cash, cash equivalents and restricted cash include money market funds and deposits.

(2)Refer to Note 3: Restricted Cash and Investments for additional details on our held-to-maturity debt securities.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

RESTRICTED CASH AND INVESTMENTS

9 Months Ended

Sep. 25, 2022

Restricted Cash and Investments [Abstract]

RESTRICTED CASH AND INVESTMENTS

The following is a summary of the carrying value of our restricted cash and investments:


(in thousands)	September 25, 2022		December 26, 2021
Cash collateral held by insurance carriers	$	29,345	$	28,957
Cash and cash equivalents held in Trust	38,377		21,590
Investments held in Trust	115,065		135,419

Company-owned life insurance policies	25,243		32,318
Other restricted cash and cash equivalents	629		2,742
Total restricted cash and investments	$	208,659	$	221,026

Held-to-maturity

Restricted cash and investments include collateral that has been provided or pledged to insurance carriers for workers’ compensation and state workers’ compensation programs. Our insurance carriers and certain state workers’ compensation programs require us to collateralize a portion of our workers’ compensation obligation. The collateral typically takes the form of cash and cash equivalents and highly rated investment grade securities, primarily in debt and asset-backed securities. The majority of our collateral obligations are held in a trust at the Bank of New York Mellon (“Trust”).

The amortized cost and estimated fair value of our held-to-maturity investments held in Trust, aggregated by investment category as of September 25, 2022 and December 26, 2021, were as follows:


	September 25, 2022
(in thousands)	Amortized cost		Gross unrealized gains		Gross unrealized losses		Fair value
Municipal debt securities	$	47,188	$	—	$	(846)	$	46,342
Corporate debt securities	66,817		—		(4,047)		62,770
Agency mortgage-backed securities	63		—		(2)		61
U.S. government and agency securities	997		—		(49)		948
Total held-to-maturity investments	$	115,065	$	—	$	(4,944)	$	110,121


	December 26, 2021
(in thousands)	Amortized cost		Gross unrealized gains		Gross unrealized losses		Fair value
Municipal debt securities	$	56,346	$	2,159	$	—	$	58,505
Corporate debt securities	77,925		995		(563)		78,357
Agency mortgage-backed securities	148		4		—		152
U.S. government and agency securities	1,000		70		—		1,070
Total held-to-maturity investments	$	135,419	$	3,228	$	(563)	$	138,084

The amortized cost and fair value by contractual maturity of our held-to-maturity investments are as follows:


	September 25, 2022
(in thousands)	Amortized cost		Fair value
Due in one year or less	$	21,527	$	21,326
Due after one year through five years	93,538		88,795

Total held-to-maturity investments	$	115,065	$	110,121

Actual maturities may differ from contractual maturities because the issuers of certain debt securities have the right to call or prepay their obligations without penalty. We have no significant concentrations of counterparties in our held-to-maturity investment portfolio.

Deferred compensation investments and company-owned life insurance policies

We hold company-owned life insurance policies to support our deferred compensation liability. During the year ended December 26, 2021, we also held mutual funds and money market funds. As of December 26, 2021, all of the mutual funds and money market funds were converted into company-owned life insurance policies. Unrealized gains and losses related to investments still held at September 25, 2022 and September 26, 2021, which are included in selling, general and administrative expense on our Consolidated Statements of Operations and Comprehensive Income, were as follows:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021
Unrealized gains (losses)	$	(1,516)	$	391	$	(7,076)	$	2,817

SUPPLEMENTAL BALANCE SHEET INFORMATION

9 Months Ended

Sep. 25, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUPPLEMENTAL BALANCE SHEET INFORMATION

Accounts receivable allowance for credit losses

The activity related to the accounts receivable allowance for credit losses was as follows:


	Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021
Beginning balance	$	6,687	$	2,921

Current period provision	3,352		2,881
Write-offs	(6,731)		(1,827)
Foreign currency translation	(22)		(11)
Ending balance	$	3,286	$	3,964

Prepaid expenses and other current assets


(in thousands)	September 25, 2022		December 26, 2021
Prepaid software agreements	$	9,681	$	10,078
Other prepaid expenses	9,852		8,858
Other current assets	6,931		12,678
Prepaid expenses and other current assets	$	26,464	$	31,614

WORKERS' COMPENSATION INSURANCE AND RESERVES

9 Months Ended

Sep. 25, 2022

Workers' Compensation Insurance and Reserves [Abstract]

WORKERS' COMPENSATION INSURANCE AND RESERVES

We provide workers’ compensation insurance for our associates and permanent employees. The majority of our current workers’ compensation insurance policies cover claims for a particular event above our deductible limit, on a “per occurrence” basis. Effective July 1, 2022, we increased our deductible limit from $2.0 million to $5.0 million, on a “per occurrence” basis. This results in our business being substantially self-insured.

Our workers’ compensation reserve for claims below the deductible limit is discounted to its estimated net present value using discount rates based on average returns of “risk-free” U.S. Treasury instruments available during the year in which the liability was incurred. The weighted average discount rate was 1.7% and 1.6% at September 25, 2022 and December 26, 2021, respectively. Payments made against self-insured claims are made over a weighted average period of approximately 5.5 years as of September 25, 2022.

The following table presents a reconciliation of the undiscounted workers’ compensation reserve to the discounted workers’ compensation reserve for the periods presented:


(in thousands)	September 25, 2022		December 26, 2021
Undiscounted workers’ compensation reserve	$	269,441	$	273,000
Less discount on workers’ compensation reserve	17,552		16,806
Workers’ compensation reserve, net of discount	251,889		256,194
Less current portion	55,574		61,596
Long-term portion	$	196,315	$	194,598

Payments made against self-insured claims were $28.1 million and $32.0 million for the thirty-nine weeks ended September 25, 2022 and September 26, 2021, respectively.

Our workers’ compensation reserve includes estimated expenses related to claims above our self-insured limits (“excess claims”), and we record a corresponding receivable for the insurance coverage on excess claims based on the contractual policy agreements we have with insurance carriers. We discount this reserve and corresponding receivable to its estimated net present value using the discount rates based on average returns of “risk-free” U.S. Treasury instruments available during the year in which the liability was incurred. The rates used to discount excess claims incurred during the thirty-nine weeks ended September 25, 2022 and fifty-two weeks ended December 26, 2021 were 2.5% and 1.8%, respectively. The claim payments are made and the corresponding reimbursements from our insurance carriers are received over an estimated weighted average period of approximately 17 years. The discounted workers’ compensation reserve for excess claims was $66.2 million and $62.7 million, as of September 25, 2022 and December 26, 2021, respectively. The discounted receivables from insurance companies, net of valuation allowance, were $64.8 million and $61.4 million as of September 25, 2022 and December 26, 2021, respectively.

Workers’ compensation cost consists primarily of changes in self-insurance reserves net of changes in discount, monopolistic jurisdictions’ premiums, insurance premiums and other miscellaneous expenses. Workers’ compensation cost of $6.9 million and $13.3 million was recorded in cost of services on our Consolidated Statements of Operations and Comprehensive Income for the thirteen weeks ended September 25, 2022 and September 26, 2021, respectively, and $28.0 million and $32.7 million for the thirty-nine weeks ended September 25, 2022 and September 26, 2021, respectively.

LONG-TERM DEBT	9 Months Ended
LONG-TERM DEBT	Sep. 25, 2022
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT We have a revolving credit agreement with Bank of America, N.A., Wells Fargo Bank, N.A., PNC Bank, N.A., KeyBank, N.A. and HSBC Bank USA, N.A., which provides for a revolving line of credit of up to $300.0 million, and is currently set to mature on March 16, 2025 (“Revolving Credit Facility”). We have an option to increase the amount to $450.0 million, subject to lender approval. Included in the Revolving Credit Facility is a $30.0 million sub-limit for “Swingline” loans and a $125.0 million sub-limit for letters of credit. At September 25, 2022, $7.2 million was utilized by outstanding standby letters of credit, leaving $292.8 million unused under the Revolving Credit Facility. At December 26, 2021, $6.2 million was utilized by outstanding standby letters of credit. Under the terms of the Revolving Credit Facility, we pay a variable rate of interest on funds borrowed under the revolving line of credit in excess of the Swingline loans, based on the U.S. Dollar London Interbank Offered Rate (“LIBOR”) plus an applicable spread between 1.25% and 3.50%. Alternatively, at our option, we may pay interest based on a base rate plus an applicable spread between 0.25% and 1.50%. The base rate is the greater of the prime rate (as announced by Bank of America), or the federal funds rate plus 0.50%. The applicable spread is determined by the consolidated leverage ratio, as defined in the Revolving Credit Facility. Under the terms of the Revolving Credit Facility, we are required to pay a variable rate of interest on funds borrowed under the Swingline loan based on the base rate plus applicable spread between 0.25% and 1.50%, as described above. A commitment fee between 0.25% and 0.50% is applied against the Revolving Credit Facility’s unused borrowing capacity, with the specific rate determined by the consolidated leverage ratio, as defined in the second amendment to our credit agreement. Letters of credit are priced at a margin between 1.00% and 3.25%, plus a fronting fee of 0.50%. Obligations under the Revolving Credit Facility are guaranteed by TrueBlue and material U.S. domestic subsidiaries, and are secured by substantially all of the assets of TrueBlue and material U.S. domestic subsidiaries. The second amendment to our credit agreement contains customary representations and warranties, events of default, and affirmative and negative covenants, including, among others, financial covenants. The following financial covenants, as defined in the second amendment to our credit agreement, were in effect as of September 25, 2022: •Consolidated leverage ratio less than 3.00, defined as our funded indebtedness divided by trailing twelve months consolidated EBITDA, as defined in the amended credit agreement. As of September 25, 2022, our consolidated leverage ratio was 0.05. •Consolidated fixed charge coverage ratio greater than 1.25, defined as the trailing twelve months bank-adjusted cash flow divided by cash interest expense. As of September 25, 2022, our consolidated fixed charge ratio was 102.63. As of September 25, 2022, we were in compliance with all effective covenants related to the Revolving Credit Facility.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI https://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
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+ Details

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Sep. 25, 2022

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Workers’ compensation commitments

We have provided our insurance carriers and certain states with commitments in the form and amounts listed below:


(in thousands)	September 25, 2022		December 26, 2021
Cash collateral held by workers’ compensation insurance carriers	$	23,497	$	23,056
Cash and cash equivalents held in Trust	38,377		21,590
Investments held in Trust	115,065		135,419
Letters of credit (1)	6,077		6,160
Surety bonds (2)	21,898		21,969
Total collateral commitments	$	204,914	$	208,194

(1)We have agreements with certain financial institutions to issue letters of credit as collateral.

(2)Our surety bonds are issued by independent insurance companies on our behalf and bear annual fees based on a percentage of the bond, which are determined by each independent surety carrier. These fees do not exceed 2.0% of the bond amount, subject to a minimum charge. The terms of these bonds are subject to review and renewal every one to four years and most bonds can be canceled by the sureties with as little as 60 days’ notice.

Legal contingencies and developments

We are involved in various proceedings arising in the normal course of conducting business. We believe the liabilities included in our financial statements reflect the probable loss that can be reasonably estimated and are immaterial. We also believe that the aggregate range of reasonably possible losses for the Company's exposure in excess of the amount accrued is expected to be immaterial to the Company. It remains possible that despite our current belief, material differences in actual outcomes or changes in management's evaluation or predictions could arise that could have a material effect on the Company's financial condition, results of operations or cash flows.

SHAREHOLDERS' EQUITY

9 Months Ended

Sep. 25, 2022

Shareholders' Equity [Abstract]

SHAREHOLDER’S EQUITY

SHAREHOLDERS' EQUITY

Changes in the balance of each component of shareholders’ equity during the reporting periods were as follows:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021

Common stock shares
Beginning balance	32,684		35,510		34,861		35,493
Purchases and retirement of common stock	—		—		(2,234)		—
Net issuance under equity plans, including tax benefits	9		(55)		66		(72)
Stock-based compensation	—		—		—		34
Ending balance	32,693		35,455		32,693		35,455

Common stock amount
Beginning balance	$	1	$	1	$	1	$	1
Current period activity	—		—		—		—
Ending balance	1		1		1		1

Retained earnings
Beginning balance	483,296		479,567		508,813		452,017
Net income	20,696		18,642		55,228		41,424
Purchases and retirement of common stock (1)	—		—		(60,939)		—
Net issuance under equity plans, including tax benefits	30		(133)		(3,567)		(2,281)
Stock-based compensation	3,188		3,233		7,675		10,149

Ending balance	507,210		501,309		507,210		501,309

Accumulated other comprehensive loss
Beginning balance, net of tax	(17,344)		(14,338)		(15,747)		(14,828)
Foreign currency translation adjustment	(3,053)		(1,296)		(4,650)		(806)
Ending balance, net of tax	(20,397)		(15,634)		(20,397)		(15,634)

Total shareholders’ equity ending balance	$	486,814	$	485,676	$	486,814	$	485,676

(1)Under applicable Washington State law, shares purchased are not displayed separately as treasury stock on our Consolidated Balance Sheets and are treated as authorized but unissued shares. It is our accounting policy to first record these purchases as a reduction to our common stock account. Once the common stock account has been reduced to a nominal balance, remaining purchases are recorded as a reduction to our retained earnings. Furthermore, activity in our common stock account related to stock-based compensation is also recorded to retained earnings until such time as the reduction to retained earnings due to stock repurchases has been recovered.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 25, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Our income tax provision or benefit for interim periods is determined using an estimate of our annual effective tax rate, adjusted for any discrete items that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate and, if our estimated tax rate changes, we make a cumulative adjustment. Our quarterly tax provision and quarterly estimate of our annual effective tax rate are subject to variation due to several factors, including variability in accurately predicting our full year pre-tax income and loss by jurisdiction, tax credits, government audit developments, changes in laws, regulations and administrative practices, and relative changes in expenses or losses for which tax benefits are not recognized. Additionally, our effective tax rate can be more or less volatile based on the amount of pre-tax income. For example, the impact of discrete items, tax credits, and non-deductible expenses on our effective tax rate is greater when our pre-tax income is lower. Our effective income tax rate for the thirty-nine weeks ended September 25, 2022 was 16.9%. The difference between the statutory federal income tax rate of 21% and our effective tax rate was primarily due to hiring tax credits, including the Work Opportunity Tax Credit (“WOTC”). WOTC is designed to encourage employers to hire workers from certain targeted groups with higher than average unemployment rates. Other differences between the statutory federal income tax rate result from state income taxes and certain non-deductible and non-taxable items.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

NET INCOME PER SHARE

9 Months Ended

Sep. 25, 2022

Earnings Per Share [Abstract]

NET INCOME PER SHARE

Diluted common shares were calculated as follows:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands, except per share data)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021
Net income	$	20,696	$	18,642	$	55,228	$	41,424

Weighted average number of common shares used in basic net income per common share	32,434		34,873		33,023		34,788
Dilutive effect of non-vested stock-based awards	384		602		488		467
Weighted average number of common shares used in diluted net income per common share	32,818		35,475		33,511		35,255

Net income per common share:
Basic	$	0.64	$	0.53	$	1.67	$	1.19
Diluted	$	0.63	$	0.53	$	1.65	$	1.17

Anti-dilutive shares	485		24		439		47

SEGMENT INFORMATION

9 Months Ended

Sep. 25, 2022

Segment Reporting [Abstract]

SEGMENT INFORMATION

Our operating segments and reportable segments are described below:

Our PeopleReady reportable segment provides blue-collar, contingent staffing through the PeopleReady operating segment. PeopleReady provides on-demand and skilled labor in a broad range of industries that include construction, manufacturing and logistics, warehousing and distribution, retail, waste and recycling, energy, hospitality, and general labor.

Our PeopleManagement reportable segment provides contingent labor and outsourced industrial workforce solutions, primarily on-site at the client’s facility, through the following operating segments, which we have aggregated into one reportable segment in accordance with U.S. GAAP:

•PeopleManagement On-Site: On-site management and recruitment for the contingent industrial workforce of manufacturing, warehousing and distribution facilities; and

•PeopleManagement Centerline: Recruitment and management of contingent and dedicated commercial drivers to the transportation and distribution industries.

Our PeopleScout reportable segment provides high-volume, permanent employee recruitment process outsourcing, employer branding services and management of outsourced labor service providers through the following operating segments, which we have aggregated into one reportable segment in accordance with U.S. GAAP:

•PeopleScout RPO: Outsourced recruitment of permanent employees on behalf of clients and employer branding services; and

•PeopleScout MSP: Management of multiple third-party staffing vendors on behalf of clients.

The following table presents our revenue disaggregated by major source and segment and a reconciliation of segment revenue from services to total company revenue:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021
Revenue from services:
Contingent staffing
PeopleReady	$	334,639	$	349,056	$	958,272	$	908,764
PeopleManagement	163,618		157,789		489,375		461,899
Human resource outsourcing
PeopleScout	77,464		70,186		248,842		181,029
Total company	$	575,721	$	577,031	$	1,696,489	$	1,551,692

The following table presents a reconciliation of segment profit to income before tax expense:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021
Segment profit:
PeopleReady	$	28,732	$	24,690	$	65,276	$	54,987
PeopleManagement	4,463		2,360		11,670		8,697
PeopleScout	10,707		9,778		42,272		24,672
Total segment profit	43,902		36,828		119,218		88,356
Corporate unallocated expense	(9,396)		(7,667)		(23,225)		(20,593)
Third-party processing fees for hiring tax credits	(162)		(419)		(486)		(584)
Amortization of software as a service assets	(729)		(670)		(2,175)		(1,989)



PeopleReady technology upgrade costs	(1,858)		—		(6,156)		—
COVID-19 government subsidies, net	—		92		—		4,131
Other benefits (costs)	(189)		(410)		166		(2,434)
Depreciation and amortization	(7,483)		(6,426)		(22,015)		(20,405)
Income from operations	24,085		21,328		65,327		46,482
Interest expense and other income, net	703		581		1,098		1,880
Income before tax expense	$	24,788	$	21,909	$	66,425	$	48,362

Asset information by reportable segment is not presented as we do not manage our segments on a balance sheet basis.

- 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.

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-URI https://asc.fasb.org/topic&trid=2134510

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 25, 2022
Accounting Policies [Abstract]
Basis of presentation	Financial statement preparation The accompanying unaudited consolidated financial statements (“financial statements”) of TrueBlue, Inc. (the “company,” “TrueBlue,” “we,” “us,” and “our”) are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, certain information and footnote disclosures usually found in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. The financial statements reflect all adjustments which, in the opinion of management, are necessary to fairly state the financial statements for the interim periods presented. We follow the same accounting policies for preparing both quarterly and annual financial statements. The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. These financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in our Annual Report on Form 10-K for the fiscal year ended December 26, 2021. The results of operations for the thirty-nine weeks ended September 25, 2022 are not necessarily indicative of the results expected for the full fiscal year nor for any other fiscal period.
Recently adopted accounting standards and recently issued accounting pronouncements not yet adopted	Recently adopted accounting standards There were no new accounting standards adopted during the thirty-nine weeks ended September 25, 2022 that had an impact on our financial statements. Recently issued accounting standards not yet adopted There are no accounting standards which have not yet been adopted that are expected to have a significant impact on our financial statements and related disclosures.

FAIR VALUE MEASUREMENT (Tables)

9 Months Ended

Sep. 25, 2022

Fair Value Disclosures [Abstract]

Fair Value Measurements, Recurring and Nonrecurring

Our assets measured at fair value on a recurring basis consisted of the following:


	September 25, 2022
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)
Cash and cash equivalents	$	43,779	$	43,779	$	—	$	—
Restricted cash and cash equivalents	68,351		68,351		—		—
Cash, cash equivalents and restricted cash (1)	$	112,130	$	112,130	$	—	$	—

Municipal debt securities	$	46,342	$	—	$	46,342	$	—
Corporate debt securities	62,770		—		62,770		—
Agency mortgage-backed securities	61		—		61		—
U.S. government and agency securities	948		—		948		—
Restricted investments classified as held-to-maturity (2)	$	110,121	$	—	$	110,121	$	—


	December 26, 2021
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)
Cash and cash equivalents	$	49,896	$	49,896	$	—	$	—
Restricted cash and cash equivalents	53,289		53,289		—		—
Cash, cash equivalents and restricted cash (1)	$	103,185	$	103,185	$	—	$	—

Municipal debt securities	$	58,505	$	—	$	58,505	$	—
Corporate debt securities	78,357		—		78,357		—
Agency mortgage-backed securities	152		—		152		—
U.S. government and agency securities	1,070		—		1,070		—
Restricted investments classified as held-to-maturity (2)	$	138,084	$	—	$	138,084	$	—

(1)Cash, cash equivalents and restricted cash include money market funds and deposits.

(2)Refer to Note 3: Restricted Cash and Investments for additional details on our held-to-maturity debt securities.

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

RESTRICTED CASH AND INVESTMENTS (Tables)

9 Months Ended

Sep. 25, 2022

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and investments

The following is a summary of the carrying value of our restricted cash and investments:


(in thousands)	September 25, 2022		December 26, 2021
Cash collateral held by insurance carriers	$	29,345	$	28,957
Cash and cash equivalents held in Trust	38,377		21,590
Investments held in Trust	115,065		135,419

Company-owned life insurance policies	25,243		32,318
Other restricted cash and cash equivalents	629		2,742
Total restricted cash and investments	$	208,659	$	221,026

Schedule of held-to-maturity investments

The amortized cost and estimated fair value of our held-to-maturity investments held in Trust, aggregated by investment category as of September 25, 2022 and December 26, 2021, were as follows:


	September 25, 2022
(in thousands)	Amortized cost		Gross unrealized gains		Gross unrealized losses		Fair value
Municipal debt securities	$	47,188	$	—	$	(846)	$	46,342
Corporate debt securities	66,817		—		(4,047)		62,770
Agency mortgage-backed securities	63		—		(2)		61
U.S. government and agency securities	997		—		(49)		948
Total held-to-maturity investments	$	115,065	$	—	$	(4,944)	$	110,121


	December 26, 2021
(in thousands)	Amortized cost		Gross unrealized gains		Gross unrealized losses		Fair value
Municipal debt securities	$	56,346	$	2,159	$	—	$	58,505
Corporate debt securities	77,925		995		(563)		78,357
Agency mortgage-backed securities	148		4		—		152
U.S. government and agency securities	1,000		70		—		1,070
Total held-to-maturity investments	$	135,419	$	3,228	$	(563)	$	138,084

Schedule of held-to-maturity investments by contractual maturity

The amortized cost and fair value by contractual maturity of our held-to-maturity investments are as follows:


	September 25, 2022
(in thousands)	Amortized cost		Fair value
Due in one year or less	$	21,527	$	21,326
Due after one year through five years	93,538		88,795

Total held-to-maturity investments	$	115,065	$	110,121

Schedule of unrealized gain (loss) on equity investments

Unrealized gains and losses related to investments still held at September 25, 2022 and September 26, 2021, which are included in selling, general and administrative expense on our Consolidated Statements of Operations and Comprehensive Income, were as follows:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021
Unrealized gains (losses)	$	(1,516)	$	391	$	(7,076)	$	2,817

SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)

9 Months Ended

Sep. 25, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Allowance for credit losses

The activity related to the accounts receivable allowance for credit losses was as follows:


	Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021
Beginning balance	$	6,687	$	2,921

Current period provision	3,352		2,881
Write-offs	(6,731)		(1,827)
Foreign currency translation	(22)		(11)
Ending balance	$	3,286	$	3,964

Prepaid expenses and other current assets


(in thousands)	September 25, 2022		December 26, 2021
Prepaid software agreements	$	9,681	$	10,078
Other prepaid expenses	9,852		8,858
Other current assets	6,931		12,678
Prepaid expenses and other current assets	$	26,464	$	31,614

WORKERS' COMPENSATION INSURANCE AND RESERVES (Tables)

9 Months Ended

Sep. 25, 2022

Workers' Compensation Insurance and Reserves [Abstract]

Reconciliation of workers' compensation claims reserve

The following table presents a reconciliation of the undiscounted workers’ compensation reserve to the discounted workers’ compensation reserve for the periods presented:


(in thousands)	September 25, 2022		December 26, 2021
Undiscounted workers’ compensation reserve	$	269,441	$	273,000
Less discount on workers’ compensation reserve	17,552		16,806
Workers’ compensation reserve, net of discount	251,889		256,194
Less current portion	55,574		61,596
Long-term portion	$	196,315	$	194,598

COMMITMENTS AND CONTINGENCIES (Tables)

9 Months Ended

Sep. 25, 2022

Commitments and Contingencies Disclosure [Abstract]

Schedule of workers’ compensation collateral commitments

We have provided our insurance carriers and certain states with commitments in the form and amounts listed below:


(in thousands)	September 25, 2022		December 26, 2021
Cash collateral held by workers’ compensation insurance carriers	$	23,497	$	23,056
Cash and cash equivalents held in Trust	38,377		21,590
Investments held in Trust	115,065		135,419
Letters of credit (1)	6,077		6,160
Surety bonds (2)	21,898		21,969
Total collateral commitments	$	204,914	$	208,194

(1)We have agreements with certain financial institutions to issue letters of credit as collateral.

(2)Our surety bonds are issued by independent insurance companies on our behalf and bear annual fees based on a percentage of the bond, which are determined by each independent surety carrier. These fees do not exceed 2.0% of the bond amount, subject to a minimum charge. The terms of these bonds are subject to review and renewal every one to four years and most bonds can be canceled by the sureties with as little as 60 days’ notice.

SHAREHOLDERS' EQUITY (Tables)

9 Months Ended

Sep. 25, 2022

Shareholders' Equity [Abstract]

Schedule of Stockholders Equity

Changes in the balance of each component of shareholders’ equity during the reporting periods were as follows:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021

Common stock shares
Beginning balance	32,684		35,510		34,861		35,493
Purchases and retirement of common stock	—		—		(2,234)		—
Net issuance under equity plans, including tax benefits	9		(55)		66		(72)
Stock-based compensation	—		—		—		34
Ending balance	32,693		35,455		32,693		35,455

Common stock amount
Beginning balance	$	1	$	1	$	1	$	1
Current period activity	—		—		—		—
Ending balance	1		1		1		1

Retained earnings
Beginning balance	483,296		479,567		508,813		452,017
Net income	20,696		18,642		55,228		41,424
Purchases and retirement of common stock (1)	—		—		(60,939)		—
Net issuance under equity plans, including tax benefits	30		(133)		(3,567)		(2,281)
Stock-based compensation	3,188		3,233		7,675		10,149

Ending balance	507,210		501,309		507,210		501,309

Accumulated other comprehensive loss
Beginning balance, net of tax	(17,344)		(14,338)		(15,747)		(14,828)
Foreign currency translation adjustment	(3,053)		(1,296)		(4,650)		(806)
Ending balance, net of tax	(20,397)		(15,634)		(20,397)		(15,634)

Total shareholders’ equity ending balance	$	486,814	$	485,676	$	486,814	$	485,676

(1)Under applicable Washington State law, shares purchased are not displayed separately as treasury stock on our Consolidated Balance Sheets and are treated as authorized but unissued shares. It is our accounting policy to first record these purchases as a reduction to our common stock account. Once the common stock account has been reduced to a nominal balance, remaining purchases are recorded as a reduction to our retained earnings. Furthermore, activity in our common stock account related to stock-based compensation is also recorded to retained earnings until such time as the reduction to retained earnings due to stock repurchases has been recovered.

NET INCOME PER SHARE (Tables)

9 Months Ended

Sep. 25, 2022

Earnings Per Share [Abstract]

Schedule of net income (loss) and diluted common shares

Diluted common shares were calculated as follows:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands, except per share data)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021
Net income	$	20,696	$	18,642	$	55,228	$	41,424

Weighted average number of common shares used in basic net income per common share	32,434		34,873		33,023		34,788
Dilutive effect of non-vested stock-based awards	384		602		488		467
Weighted average number of common shares used in diluted net income per common share	32,818		35,475		33,511		35,255

Net income per common share:
Basic	$	0.64	$	0.53	$	1.67	$	1.19
Diluted	$	0.63	$	0.53	$	1.65	$	1.17

Anti-dilutive shares	485		24		439		47

SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 25, 2022

Segment Reporting [Abstract]

Schedule of segment information

The following table presents our revenue disaggregated by major source and segment and a reconciliation of segment revenue from services to total company revenue:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021
Revenue from services:
Contingent staffing
PeopleReady	$	334,639	$	349,056	$	958,272	$	908,764
PeopleManagement	163,618		157,789		489,375		461,899
Human resource outsourcing
PeopleScout	77,464		70,186		248,842		181,029
Total company	$	575,721	$	577,031	$	1,696,489	$	1,551,692

The following table presents a reconciliation of segment profit to income before tax expense:


	Thirteen weeks ended				Thirty-nine weeks ended
(in thousands)	September 25, 2022		September 26, 2021		September 25, 2022		September 26, 2021
Segment profit:
PeopleReady	$	28,732	$	24,690	$	65,276	$	54,987
PeopleManagement	4,463		2,360		11,670		8,697
PeopleScout	10,707		9,778		42,272		24,672
Total segment profit	43,902		36,828		119,218		88,356
Corporate unallocated expense	(9,396)		(7,667)		(23,225)		(20,593)
Third-party processing fees for hiring tax credits	(162)		(419)		(486)		(584)
Amortization of software as a service assets	(729)		(670)		(2,175)		(1,989)



PeopleReady technology upgrade costs	(1,858)		—		(6,156)		—
COVID-19 government subsidies, net	—		92		—		4,131
Other benefits (costs)	(189)		(410)		166		(2,434)
Depreciation and amortization	(7,483)		(6,426)		(22,015)		(20,405)
Income from operations	24,085		21,328		65,327		46,482
Interest expense and other income, net	703		581		1,098		1,880
Income before tax expense	$	24,788	$	21,909	$	66,425	$	48,362

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Sep. 25, 2022
Accounting Policies [Abstract]
Percentage of fair value in excess of carrying amount	20.00%

FAIR VALUE MEASUREMENT - Fair Value Measurement (Details) - USD ($) $ in Thousands	Sep. 25, 2022	Dec. 26, 2021	Sep. 26, 2021	Dec. 27, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash, cash equivalents, restricted cash and restricted cash equivalents	$ 112,130	$ 103,185	$ 106,343	$ 118,612
Restricted investments classified as held-to-maturity	110,121	138,084
Municipal debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	46,342	58,505
Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	62,770	78,357
Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	61	152
U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	948	1,070
Fair value, recurring \| Total fair value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	43,779	49,896
Fair value, recurring \| Total fair value \| Restricted assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash and cash equivalents	68,351	53,289
Cash, cash equivalents, restricted cash and restricted cash equivalents	112,130	103,185
Restricted investments classified as held-to-maturity	110,121	138,084
Fair value, recurring \| Total fair value \| Restricted assets \| Municipal debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	46,342	58,505
Fair value, recurring \| Total fair value \| Restricted assets \| Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	62,770	78,357
Fair value, recurring \| Total fair value \| Restricted assets \| Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	61	152
Fair value, recurring \| Total fair value \| Restricted assets \| U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	948	1,070
Fair value, recurring \| Quoted prices in active markets for identical assets (level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	43,779	49,896
Fair value, recurring \| Quoted prices in active markets for identical assets (level 1) \| Restricted assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash and cash equivalents	68,351	53,289
Cash, cash equivalents, restricted cash and restricted cash equivalents	112,130	103,185
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Quoted prices in active markets for identical assets (level 1) \| Restricted assets \| Municipal debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Quoted prices in active markets for identical assets (level 1) \| Restricted assets \| Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Quoted prices in active markets for identical assets (level 1) \| Restricted assets \| Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Quoted prices in active markets for identical assets (level 1) \| Restricted assets \| U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Significant other observable inputs (level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	0	0
Fair value, recurring \| Significant other observable inputs (level 2) \| Restricted assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash and cash equivalents	0	0
Cash, cash equivalents, restricted cash and restricted cash equivalents	0	0
Restricted investments classified as held-to-maturity	110,121	138,084
Fair value, recurring \| Significant other observable inputs (level 2) \| Restricted assets \| Municipal debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	46,342	58,505
Fair value, recurring \| Significant other observable inputs (level 2) \| Restricted assets \| Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	62,770	78,357
Fair value, recurring \| Significant other observable inputs (level 2) \| Restricted assets \| Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	61	152
Fair value, recurring \| Significant other observable inputs (level 2) \| Restricted assets \| U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	948	1,070
Fair value, recurring \| Significant unobservable inputs (level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	0	0
Fair value, recurring \| Significant unobservable inputs (level 3) \| Restricted assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash and cash equivalents	0	0
Cash, cash equivalents, restricted cash and restricted cash equivalents	0	0
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Significant unobservable inputs (level 3) \| Restricted assets \| Municipal debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Significant unobservable inputs (level 3) \| Restricted assets \| Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Significant unobservable inputs (level 3) \| Restricted assets \| Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	0	0
Fair value, recurring \| Significant unobservable inputs (level 3) \| Restricted assets \| U.S. government and agency securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted investments classified as held-to-maturity	$ 0	$ 0

RESTRICTED CASH AND INVESTMENTS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2022	Sep. 26, 2021	Sep. 25, 2022	Sep. 26, 2021	Dec. 26, 2021
Restricted Cash and Investments [Line Items]
Cash collateral held by insurance carriers	$ 29,345		$ 29,345		$ 28,957
Cash and cash equivalents held in Trust	38,377		38,377		21,590
Investments held in Trust	115,065		115,065		135,419
Company owned life insurance policies	25,243		25,243		32,318
Other restricted cash and cash equivalents	629		629		2,742
Restricted cash and investments	208,659		208,659		221,026
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Amortized cost of held-to-maturity investments	115,065		115,065		135,419
Gross unrealized gains	0		0		3,228
Gross unrealized losses	(4,944)		(4,944)		(563)
Fair value	110,121		110,121		138,084
Held-to-maturity securities, amortized cost [Abstract]
Amortized cost of held-to-maturity investments	115,065		115,065		135,419
Held-to-maturity securities, fair value [Abstract]
Fair value	110,121		110,121		138,084
Unrealized gains (losses) on Investments	(1,516)	$ 391	(7,076)	$ 2,817
Municipal debt securities
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Amortized cost of held-to-maturity investments	47,188		47,188		56,346
Gross unrealized gains	0		0		2,159
Gross unrealized losses	(846)		(846)		0
Fair value	46,342		46,342		58,505
Held-to-maturity securities, amortized cost [Abstract]
Amortized cost of held-to-maturity investments	47,188		47,188		56,346
Held-to-maturity securities, fair value [Abstract]
Fair value	46,342		46,342		58,505
Corporate debt securities
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Amortized cost of held-to-maturity investments	66,817		66,817		77,925
Gross unrealized gains	0		0		995
Gross unrealized losses	(4,047)		(4,047)		(563)
Fair value	62,770		62,770		78,357
Held-to-maturity securities, amortized cost [Abstract]
Amortized cost of held-to-maturity investments	66,817		66,817		77,925
Held-to-maturity securities, fair value [Abstract]
Fair value	62,770		62,770		78,357
Agency mortgage-backed securities
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Amortized cost of held-to-maturity investments	63		63		148
Gross unrealized gains	0		0		4
Gross unrealized losses	(2)		(2)		0
Fair value	61		61		152
Held-to-maturity securities, amortized cost [Abstract]
Amortized cost of held-to-maturity investments	63		63		148
Held-to-maturity securities, fair value [Abstract]
Fair value	61		61		152
U.S. government and agency securities
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Amortized cost of held-to-maturity investments	997		997		1,000
Gross unrealized gains	0		0		70
Gross unrealized losses	(49)		(49)		0
Fair value	948		948		1,070
Held-to-maturity securities, amortized cost [Abstract]
Amortized cost of held-to-maturity investments	997		997		1,000
Held-to-maturity securities, fair value [Abstract]
Fair value	948		948		$ 1,070
Restricted cash and investments
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Amortized cost of held-to-maturity investments	115,065		115,065
Fair value	110,121		110,121
Held-to-maturity securities, amortized cost [Abstract]
Due in one year or less	21,527		21,527
Due after one year through five years	93,538		93,538
Amortized cost of held-to-maturity investments	115,065		115,065
Held-to-maturity securities, fair value [Abstract]
Due in one year or less	21,326		21,326
Due after one year through five years	88,795		88,795
Fair value	$ 110,121		$ 110,121

SUPPLEMENTAL BALANCE SHEET INFORMATION - Allowance for credit losses (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 25, 2022	Sep. 26, 2021	Dec. 26, 2021	Dec. 27, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 3,286	$ 3,964	$ 6,687	$ 2,921
Provision for credit losses	3,352	2,881
Write-offs	(6,731)	(1,827)
Foreign currency translation	(22)	(11)
Ending balance	$ 3,286	$ 3,964

SUPPLEMENTAL BALANCE SHEET INFORMATION - Prepaid expenses and other current assets (Details) - USD ($) $ in Thousands	Sep. 25, 2022	Dec. 26, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Prepaid software agreements	$ 9,681	$ 10,078
Other prepaid expenses	9,852	8,858
Other current assets	6,931	12,678
Prepaid expenses and other current assets	$ 26,464	$ 31,614

WORKERS' COMPENSATION INSURANCE AND RESERVES - Reconciliation of Workers' Compensation Claims Reserve (Details) - USD ($) $ in Thousands	Sep. 25, 2022	Dec. 26, 2021
Workers' Compensation Insurance and Reserves [Abstract]
Undiscounted workers’ compensation reserve	$ 269,441	$ 273,000
Less discount on workers’ compensation reserve	17,552	16,806
Workers' compensation reserve, net of discount	251,889	256,194
Less current portion	55,574	61,596
Long-term portion	$ 196,315	$ 194,598

WORKERS' COMPENSATION INSURANCE AND RESERVES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 25, 2022	Sep. 25, 2022	Sep. 26, 2021	Jun. 30, 2022	Sep. 25, 2022	Sep. 26, 2021	Dec. 26, 2021
Workers' Compensation Deductible Limit [Line Items]
Weighted average period for claim payments below deductible limit					5 years 6 months
Payments made against self-insured claims					$ 28.1	$ 32.0
Weighted average period for claim payments and receivables above deductible limit					17 years
Workers' compensation reserve for excess claims	$ 66.2	$ 66.2			$ 66.2		$ 62.7
Worker's compensation receivable for excess claims	64.8	64.8			64.8		$ 61.4
Workers compensation expense		$ 6.9	$ 13.3		$ 28.0	$ 32.7
Minimum
Workers' Compensation Deductible Limit [Line Items]
Workers' compensation claim deductible limit	$ 5.0			$ 2.0
Below limit
Workers' Compensation Deductible Limit [Line Items]
Workers' compensation discount					1.70%		1.60%
Above Limit
Workers' Compensation Deductible Limit [Line Items]
Workers' compensation discount					2.50%		1.80%

LONG-TERM DEBT - Narrative (Details) $ in Millions	Mar. 16, 2020 USD ($)	Sep. 25, 2022 USD ($)	Dec. 26, 2021 USD ($)
Revolving Credit Facility [Line Items]
Leverage ratio, threshold		3.00
Debt instrument, leverage ratio		0.05
Fixed charge coverage ratio, threshold		1.25
Debt instrument, fixed charge coverage ratio		102.63
Revolving Credit Facility
Revolving Credit Facility [Line Items]
Maximum borrowing capacity	$ 300.0
Maximum borrowing capacity subject to lender approval	$ 450.0
Remaining borrowing capacity		$ 292.8
Revolving Credit Facility \| Base rate
Revolving Credit Facility [Line Items]
Additional debt instrument base rate	0.50%
Revolving Credit Facility \| Minimum
Revolving Credit Facility [Line Items]
Unused capacity commitment fee percentage	0.25%
Revolving Credit Facility \| Minimum \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Basis spread on variable rate	1.25%
Revolving Credit Facility \| Minimum \| Base rate
Revolving Credit Facility [Line Items]
Basis spread on variable rate	0.25%
Revolving Credit Facility \| Maximum
Revolving Credit Facility [Line Items]
Unused capacity commitment fee percentage	0.50%
Revolving Credit Facility \| Maximum \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Basis spread on variable rate	3.50%
Revolving Credit Facility \| Maximum \| Base rate
Revolving Credit Facility [Line Items]
Basis spread on variable rate	1.50%
Swingline loan
Revolving Credit Facility [Line Items]
Maximum borrowing capacity	$ 30.0
Letters of credit outstanding		$ 7.2	$ 6.2
Swingline loan \| Minimum \| Base rate
Revolving Credit Facility [Line Items]
Basis spread on variable rate	0.25%
Swingline loan \| Maximum \| Base rate
Revolving Credit Facility [Line Items]
Basis spread on variable rate	1.50%
Letter of credit
Revolving Credit Facility [Line Items]
Maximum borrowing capacity	$ 125.0
Letter of credit \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Additional letters of credit base rate	0.50%
Letter of credit \| Minimum \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Letter of credit \| Maximum \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Basis spread on variable rate	3.25%

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 25, 2022	Dec. 26, 2021
Workers' Compensation Commitments [Line Items]
Cash collateral held by workers’ compensation insurance carriers	$ 23,497	$ 23,056
Cash and cash equivalents held in Trust	38,377	21,590
Investments held in Trust	115,065	135,419
Letters of credit	6,077	6,160
Surety bonds	21,898	21,969
Total collateral commitments	$ 204,914	$ 208,194
Surety bonds annual fee limit as a percentage of bond amount	2.00%
Surety bonds required cancellation notice	60 days
Minimum
Workers' Compensation Commitments [Line Items]
Surety bonds review and renewal period if elected	1 year
Maximum
Workers' Compensation Commitments [Line Items]
Surety bonds review and renewal period if elected	4 years

SHAREHOLDERS' EQUITY (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2022	Sep. 26, 2021	Sep. 25, 2022	Sep. 26, 2021	Dec. 26, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)			34,861
Ending balance (in shares)	32,693		32,693
Beginning balance			$ 493,067
Net income	$ 20,696	$ 18,642	55,228	$ 41,424
Change in accounting standard cumulative-effect adjustment	507,210		507,210		$ 508,813
Foreign currency translation adjustment	(3,053)	(1,296)	(4,650)	(806)
Ending balance, net of tax	$ 486,814	$ 485,676	$ 486,814	$ 485,676
Common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	32,684	35,510	34,861	35,493
Purchases and retirement of common stock (in shares)	0	0	(2,234)	0
Net issuances under equity plans, including tax benefits (in shares)	9	(55)	66	(72)
Stock-based compensation (in shares)	0	0	0	34
Ending balance (in shares)	32,693	35,455	32,693	35,455
Beginning balance	$ 1	$ 1	$ 1	$ 1
Ending balance, net of tax	1	1	1	1
Retained earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	483,296	479,567	508,813	452,017
Net income	20,696	18,642	55,228	41,424
Purchases and retirement of common stock	0	0	(60,939)	0
Net issuance under equity plans, including tax benefits	30	(133)	(3,567)	(2,281)
Stock-based compensation	3,188	3,233	7,675	10,149
Ending balance, net of tax	507,210	501,309	507,210	501,309
Accumulated other comprehensive loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(17,344)	(14,338)	(15,747)	(14,828)
Foreign currency translation adjustment	(3,053)	(1,296)	(4,650)	(806)
Ending balance, net of tax	$ (20,397)	$ (15,634)	$ (20,397)	$ (15,634)

INCOME TAXES (Details)	9 Months Ended
INCOME TAXES (Details)	Sep. 25, 2022
Income Tax Disclosure [Abstract]
Effective income tax rate	16.90%
Statutory federal income tax rate	21.00%

NET INCOME PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2022	Sep. 26, 2021	Sep. 25, 2022	Sep. 26, 2021
Earnings Per Share [Abstract]
Net income	$ 20,696	$ 18,642	$ 55,228	$ 41,424
Weighted average number of common shares used in basic net income per common share (in shares)	32,434	34,873	33,023	34,788
Dilutive effect of non-vested stock-based awards (in shares)	384	602	488	467
Weighted average number of common shares used in diluted net income per common share	32,818	35,475	33,511	35,255
Net income per common share:
Basic (in dollars per share)	$ 0.64	$ 0.53	$ 1.67	$ 1.19
Diluted (in dollars per share)	$ 0.63	$ 0.53	$ 1.65	$ 1.17
Anti-dilutive shares (in shares)	485	24	439	47

- Definition

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

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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.

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+ Details

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	Sep. 25, 2022	Sep. 26, 2021	Sep. 25, 2022	Sep. 26, 2021
Segment Reporting Information [Line Items]
Revenue	$ 575,721	$ 577,031	$ 1,696,489	$ 1,551,692
Segment profit	43,902	36,828	119,218	88,356
Third-party processing fees for hiring tax credits	(162)	(419)	(486)	(584)
Amortization of software as a service assets	(729)	(670)	(2,175)	(1,989)
PeopleReady technology upgrade costs	(1,858)	0	(6,156)	0
COVID-19 government subsidies, net	0	92	0	4,131
Other benefits (costs)	(189)	(410)	166	(2,434)
Depreciation and amortization	(7,483)	(6,426)	(22,015)	(20,405)
Income (loss) from operations	24,085	21,328	65,327	46,482
Interest expense and other income, net	703	581	1,098	1,880
Income before tax expense	24,788	21,909	66,425	48,362
PeopleReady
Segment Reporting Information [Line Items]
Segment profit	28,732	24,690	65,276	54,987
PeopleManagement
Segment Reporting Information [Line Items]
Segment profit	4,463	2,360	11,670	8,697
PeopleScout
Segment Reporting Information [Line Items]
Segment profit	10,707	9,778	42,272	24,672
Corporate unallocated
Segment Reporting Information [Line Items]
Corporate unallocated expense	(9,396)	(7,667)	(23,225)	(20,593)
Contingent staffing \| PeopleReady
Segment Reporting Information [Line Items]
Revenue	334,639	349,056	958,272	908,764
Contingent staffing \| PeopleManagement
Segment Reporting Information [Line Items]
Revenue	163,618	157,789	489,375	461,899
Human resource outsourcing \| PeopleScout
Segment Reporting Information [Line Items]
Revenue	$ 77,464	$ 70,186	$ 248,842	$ 181,029