CRAI CRA International Inc

The information required for Part III of this annual report is incorporated by reference from the registrant's definitive proxy statement for the 2024 annual meeting of its shareholders to be filed with the Securities and Exchange Commission within 120 days after the end of the registrant's fiscal year ended December 28, 2024.

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Our cybersecurity program and policies establish the responsibilities of individuals and committees tasked with oversight of security risk management and provide broad directives that support implementation for identifying, assessing and managing risks from cybersecurity threats. We conduct an annual information security risk assessment which includes a review of the organization’s performance of administrative, technical and physical safeguards protecting personal and confidential information. Information security related policies are reviewed on an annual basis and approved by the owners of each functional area.

We engage independent third-parties to conduct ethical hacks of key systems, aiding our understanding of control effectiveness and facilitating the implementation of more robust controls. We periodically engage with a third-party assessment firm to conduct reviews of our overall program and to examine our security controls to help us better align our cybersecurity

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program with industry standards. To monitor and decrease the risks from cybersecurity threats associated with our use of third-party service providers, potential new vendors with a greater degree of system or data access are subjected to a security vetting process prior to engagement. Existing critical vendors that store or process company or client information are reviewed annually through commercially reasonable efforts such as questionnaires.

In the event of a cybersecurity incident which jeopardizes the confidentiality, integrity, or availability of our information and technology infrastructure and systems, we utilize a regularly tested incident response plan. The plan defines an organized approach to dealing with cybersecurity incidents, and identifies roles, responsibilities and escalation protocols. The plan is designed to provide an orderly response to incidents, minimize impact, initiate appropriate communications internally and externally, and identify recommendations to mitigate future incidents.

Cybersecurity incidents may be detected through a variety of means, including employee notification to our IT personnel, notification from external parties (e.g., customers, vendors, or service providers), and automated event-detection notifications. Once a potential cybersecurity incident is identified, IT personnel assigned to the incident assess the severity of the event and sensitivity of any compromised data and follow the reporting and escalation procedures set forth in the incident response plan. Events that could have a high impact or that require additional judgment are escalated to the ISC. The ISC designates an incident response team to continue investigation of the incident to determine the extent of exposure and damage, and works to contain the damage and isolate the affected system, apply security measures and ultimately recover systems.

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Name and Title

Date of Adoption of Rule 10b5-1 Trading Plan

Scheduled Expiration Date of Rule 10b5-1 Trading Plan

Nature of Trading Arrangement

Aggregate Number of Securities

Paul A. Maleh, President and Chief Executive Officer

December 10, 2024

March 17, 2026

Sale

30,000

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Description of Business

CRA International, Inc. ("CRA" or the "Company") is a worldwide leading consulting services firm that applies advanced analytic techniques and in-depth industry knowledge to complex engagements for a broad range of clients. CRA offers services in two broad areas: litigation, regulatory, and financial consulting and management consulting. CRA operates in one business segment. CRA operates its business under its registered trade name, Charles River Associates.

Fiscal Year and Quarters

CRA's fiscal year end is the Saturday nearest December 31 of each year. CRA's fiscal years periodically contain 53 weeks rather than 52 weeks. Fiscal 2024, fiscal 2023, and fiscal 2022 were 52-week years. CRA's fiscal quarter ends are determined as the last Saturday nearest the respective calendar quarter end.

Basis of Presentation

The consolidated financial statements include the accounts of CRA International, Inc. and its wholly-owned subsidiaries (collectively the "Company") which require consolidation, after the elimination of intercompany accounts and transactions.

Estimates

The preparation of financial statements in conformity with GAAP requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of consolidated revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, revenue recognition on fixed-price contracts, variable consideration to be included in the transaction price of revenue contracts, the useful life of long-lived assets, measurement of operating lease right-of-use ("ROU") assets and liabilities, share-based compensation, valuation of contingent consideration liabilities, valuation of acquired intangible assets, goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, accrued incentive compensation, and certain other accrued expenses. These items are monitored and analyzed by CRA for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. CRA bases its estimates on historical experience and various other assumptions that CRA believes to be reasonable under the circumstances. Actual results may differ from those estimates if CRA's assumptions based on past experience or other assumptions do not turn out to be substantially accurate.

Cash and Cash Equivalents

CRA considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash equivalents consist principally of money market funds with original maturities of three months or less when purchased.

Concentrations of Credit Risk

CRA holds cash in accounts at various third-party financial institutions. At times, these deposits may exceed federally insured limits. As of December 28, 2024, CRA's cash accounts were concentrated at two financial institutions, which potentially exposes CRA to credit risks. The financial institutions are creditworthy and the Company has not experienced any losses related to such accounts. CRA does not believe that there is significant risk of non-performance by the financial institutions, and its cash on deposit is fully liquid. CRA continually monitors the credit ratings of the institutions.

Foreign Currency Translation

Asset and liability accounts of CRA's foreign subsidiaries are translated into U.S. Dollars at reporting period-end exchange rates and operating accounts are translated at average exchange rates for each fiscal month. The resulting translation adjustments are recorded in shareholders' equity as a component of accumulated other comprehensive income (loss). Foreign currency transactions are remeasured at current exchanges rates, with adjustments recorded as foreign currency gains (losses),

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net, on the consolidated statements of operations. These foreign currency transactions may be realized or unrealized based upon whether the transaction has settled as of the reporting period-end. The net effect of transaction gains and losses recorded in income before provision for income taxes amounted to losses of $0.1 million for fiscal 2024, losses of $1.4 million for fiscal 2023, and gains of $1.9 million for fiscal 2022.

Revenue Recognition and Allowances for Accounts Receivable and Unbilled Services

Revenue is recognized when CRA satisfies a performance obligation by transferring services promised in a contract to a client in an amount that reflects the consideration that CRA expects to receive in exchange for those services. Performance obligations in CRA's contracts represent distinct or separate service streams that CRA provides to clients. If, at the outset of an arrangement, CRA determines that an enforceable contract does not exist, revenues are deferred until all criteria for an enforceable contract are met.

CRA derives substantially all of its revenues from the performance of professional services for its clients. The contracts that CRA enters into and operates under specify whether the engagement will be billed on a time-and-materials basis or a fixed-price basis.

•Time-and-materials arrangements require the client to pay based on the number of hours worked at contractually agreed-upon hourly rates. Revenues are recognized from these arrangements based on hours incurred and contracted rates based on a right-to-payment for services completed to date. When a time-and-materials arrangement has a "cap" or "limit" amount, revenue is recognized up to the cap or limit amount specified by the client, based on the efforts or hours incurred and expenses incurred. Thereafter, revenue is reserved pending an amendment of the cap or limit.

•Fixed-price arrangements require the client to pay a contractually agreed-upon fee in exchange for a pre-established set of professional services. Fees are based on estimates of the costs and timing for completing a performance obligation. Under fixed-price arrangements, revenues are generally recognized using a proportional performance method, which is based on the ratio of costs incurred to the total estimated costs for completing a performance obligation. CRA's fixed-price arrangements generally have a single performance obligation. For arrangements that contain multiple performance obligations, the fixed price is allocated based on the estimated relative standalone selling prices of the promised services underlying each performance obligation.

CRA has elected as a practical expedient to not disclose the aggregate amount of the transaction price allocated to unsatisfied performance obligations as of December 28, 2024 and December 30, 2023, as CRA's contracts have an original expected duration of one year or less or revenue has been recognized at the amount for which CRA has the right to invoice for consulting services performed.

Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other third-party vendor expenses, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. Sales, value-added, and other taxes collected on behalf of third parties are excluded from revenue. Commissions to non-employee experts are expensed when incurred if the related amortization period is expected to be one year or less.

Differences between the timing of billing and the recognition of revenue are recognized as either unbilled services or deferred revenues in the accompanying consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. Client prepayments and retainers are classified as deferred revenues and recognized over future periods as earned in accordance with the applicable retention agreement.

CRA usually issues invoices to its customers on a monthly basis, and payment is usually due upon receipt of the invoice unless contract terms state otherwise. When determining the transaction price of a contract, an adjustment is made if payment from a customer occurs either significantly before or significantly after performance, resulting in a significant financing component. CRA does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays is one year or less. None of CRA's contracts contained a significant financing component as of December 28, 2024 or December 30, 2023.

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Contract Balances from Contracts with Customers

The timing of revenue recognition, billings, and cash collections results in accounts receivables, unbilled services, and contract liabilities on the consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services.

CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance-based or contingent fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur.

CRA defines contract liabilities as advance payments from or billings to its clients for services that have not yet been performed or earned. When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after performance obligations have been satisfied and all revenue recognition criteria have been met. Contract liabilities are included in deferred revenue and other liabilities on the consolidated balance sheets.

Variable Consideration

Variable consideration to be included in the transaction price is estimated using the expected value method. Variable consideration is included in the transaction price if it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Revenues from CRA's consulting services are recorded at the net transaction price, which includes estimates of variable consideration for which reserves are established. Variable consideration reserves are based on specific price concessions and those expected to be extended to CRA clients estimated by CRA's historical realization rates. Reserves for variable consideration are recorded as a component of the allowances for accounts receivable and unbilled services on the consolidated balance sheets. Actual amounts of consideration ultimately received may differ from CRA's estimates. If actual results in the future vary from its estimates, CRA adjusts these estimates in the period such variances become known. Adjustments to the reserves for variable consideration are included in revenues in the consolidated statement of operations.

Reserves for Credit Risk

CRA's accounts receivable and unbilled services consist of receivables from a broad range of clients in a variety of industries located throughout the U.S. and in other countries. CRA performs a credit evaluation of its clients to minimize its collectability risk. Periodically, CRA will require advance payment from certain clients. However, CRA does not require collateral or other security.

CRA maintains allowances for accounts receivable and unbilled services for estimated losses resulting from clients’ failure to make required payments. CRA estimates these allowances based on historical charge-off rates, adjusted for days of sales outstanding and expected changes to clients’ financial conditions during the anticipated collection period. CRA writes off allowances when management determines the balance is uncollectible and all efforts of collection have been exhausted. Bad debt expense, net of recoveries of previously written off allowances, is recorded as a component of selling, general and administrative expenses in the consolidated statements of operations.

Costs of Services

Costs of services include the salaries, bonuses, share-based compensation expense, forgivable loan amortization, and benefits of our employee consultants. Costs of services also include out-of-pocket and other third-party vendor expenses, and the salaries of support staff whose time is billed directly to clients, such as librarians, editors, and programmers, as well as the amounts billed to us by our outside consultants for services rendered while completing a project. Costs of services does not include depreciation and amortization.

Selling, General and Administrative Expenses

Selling, general and administrative expenses include salaries, bonuses, share-based compensation expense, and benefits of our administrative and support staff, commissions to non-employee experts for generating new business, office rent, marketing, and other costs.

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Business Combinations

CRA accounts for business acquisitions using the acquisition method of accounting, which requires assets acquired and liabilities assumed to be measured and recorded at their estimated fair values as of the acquisition date, with certain exceptions. Right-of-use assets and lease liabilities are recorded on the date of acquisition in accordance with ASC Topic 842, Leases. In addition, contract assets and contract liabilities are recorded at the acquisition date as if the acquirer had originated the contracts in accordance with ASC 606, Accounting Standards Update No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. All other tangible assets and identifiable intangible assets acquired and liabilities assumed are recorded at their fair value as of the date of acquisition.

The purchase price is determined as the fair value of consideration transferred. Goodwill is recognized for the excess of consideration transferred over the estimated fair value of the identifiable net assets acquired. Intangible assets that are separate from goodwill and have determinable useful lives are valued separately. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets, discount rates that we believe reflect the risk factors associated with the related cash flows, and estimates of useful lives. The useful lives of identifiable intangible assets acquired in a business acquisition are estimated based on the expected period that we will receive substantially all of the projected future benefits from the intangible asset.

Deferred Compensation

CRA accounts for performance-based and service-based cash awards using an accrual method where changes in estimates are accounted for prospectively over the remaining service period. To the extent the terms of an award attribute all or a portion of the expected future benefits to a period of service greater than one year, the cost of those benefits is accrued over the employee's or non-employee's requisite service period in a systematic and rational manner.

The requisite service period typically ranges from two to seven years starting with the employee's employment date or non-employee's affiliation date. For an employee or non-employee consultant currently affiliated with CRA, the requisite service period generally begins at the start of the award's measurement period. A recipient of such an award is expected to be employed by or affiliated with CRA for the entire measurement period. If the recipient's employment or affiliation with CRA terminates during the measurement period, the amount paid will be determined in accordance with the recipient's specific contract provisions.

The terms of award agreements may include the achievement of minimum required financial targets over the award's measurement period. These financial targets may include a measure of revenue generation, profitability, or both. The amount of the liability of the award agreements is estimated based on internally generated financial projections. The process of projecting these financial targets over the measurement period is subjective and requires judgment and estimates. There can be no assurance that the estimates and assumptions used in preparing these projections will prove to be accurate.

Leases

CRA is a lessee under certain operating leases for office space and equipment. CRA determines whether a contract is a lease at the inception of the contract, based on whether the contract provides CRA the right to control the use of a physically distinct asset or substantially all of the capacity of an asset. At the commencement date, operating lease liabilities and ROU assets are recognized in the consolidated balance sheet. Lease liabilities are based on the present value of lease payments over the lease term, discounted using an incremental borrowing rate specific to the underlying asset. ROU assets are equal to the lease liability, adjusted for payments made to the lessor prior to the lease commencement date and lease incentives received, such as tenant improvement allowances. CRA estimates its incremental borrowing rate for each leased asset based on the interest rate CRA would incur to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment. CRA recognizes rent expense for its operating leases on a straight-line basis over the term of the lease.

CRA classifies as short-term leases any leases with an initial noncancellable term of twelve months or less that do not include an option to purchase the underlying asset that CRA is reasonably certain to exercise. ROU assets and lease liabilities related to short-term leases are excluded from the consolidated balance sheets.

CRA leases office space and equipment. CRA's equipment leases are generally short-term. CRA's office space leases have remaining lease terms between one and approximately eleven years, many of which include one or more options to extend the term for periods of up to five years for each option. Certain office space leases contain options to terminate the lease early,

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which may include a penalty for exercising the option. Many of the termination options require notice within a specified period, after which the option is no longer available to CRA if not exercised. The extension options and termination options may be exercised at CRA's sole discretion. CRA does not consider in the measurement of ROU assets and lease liabilities an option to extend or terminate a lease if CRA is not reasonably certain to exercise the option. As of December 28, 2024, CRA has not included any options to extend or terminate in its measurement of ROU assets or lease liabilities. Certain of CRA's office space leases impose asset retirement obligations due to office modifications or the periodic redecoration of the premises. These obligations are included in deferred compensation and other non-current liabilities on the consolidated balance sheets and are recorded at a value based on their estimated discounted cash flows.

Many of CRA's office space leases include fixed and variable payments. Variable payments relate to real estate taxes, sales or use taxes, insurance, operating expenses, and common area maintenance, which are usually billed at actual amounts incurred proportionate to CRA's rented square feet of the building. Variable payments that do not depend on an index or rate are expensed by CRA as they are incurred and are not included in the measurement of the lease liability.

Many of CRA's leases contain both lease and non-lease components. For office space leases, lease and non-lease components are accounted for as a single component. For equipment leases, fixed and variable payments are allocated to each component relative to observable or estimated standalone prices. CRA measures its variable lease costs as the portion of variable payments that are allocated to lease components.

Goodwill

Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value of the identifiable net assets acquired. Goodwill is tested annually for impairment as of October 15 and if events or changes in circumstances indicate that the carrying value may not be recoverable. CRA assesses goodwill at the reporting unit level. For CRA's fiscal 2024 goodwill impairment analysis, it operated as one reporting unit, which is its consulting services.

The annual goodwill impairment test may use a qualitative or quantitative assessment. In performing the qualitative assessment, CRA considers various factors, such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, a sustained decrease in share price, and factors specific to the reporting unit. In performing the quantitative assessment, CRA compares the estimated value of its reporting unit to its net book value to identify potential impairment. CRA estimates the fair value of its consulting business reporting unit utilizing its market capitalization plus an appropriate control premium. Market capitalization is determined by multiplying CRA's shares outstanding by the market price of its common stock. CRA determines the control premium utilizing data from publicly available premium studies for the trailing four quarters for public company transactions in its industry group. If the estimated fair value of the reporting unit is less than its net book value, goodwill is impaired.

Intangible Assets

Intangible assets are comprised of customer relationship intangibles, which are separable from goodwill and have determinable useful lives. CRA's intangible assets are valued separately and amortized over their estimated useful lives using the straight-line method.

Property and Equipment

Property and equipment are recorded at cost. Depreciation is calculated using the straight-line method based on the estimated useful lives of approximately three years for computer equipment, three to ten years for computer software, and ten years for furniture and fixtures. Amortization of leasehold improvements is calculated using the straight-line method over the shorter of the lease term or the estimated useful life of the leasehold improvements. Expenditures for maintenance and repairs are expensed as incurred. Expenditures for renewals and betterments are capitalized.

Debt Issuance Costs

CRA records its debt issuance costs related to its revolving credit facility as an asset and amortizes the costs over the term of the credit agreement using the straight-line method. Debt issuance costs in the amount of $0.2 million and $0.4 million are included in prepaid expenses and other current assets and other assets, respectively, in the consolidated balance sheets as of December 28, 2024. Debt issuance costs in the amount of $0.2 million and $0.6 million are included in prepaid expenses and other current assets and other assets, respectively, in the consolidated balance sheets as of December 30, 2023.

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Impairment of Long-Lived Assets

CRA reviews the carrying value of its long-lived assets (primarily property and equipment, finite-lived intangible assets, and ROU assets) to assess the recoverability of these assets whenever events or circumstances indicate that impairment may have occurred. Factors CRA considers important that could trigger an impairment review include, among others, the following:

•a significant underperformance relative to expected historical or projected future operating results;

•a significant decrease in the market price of a long-lived asset (asset group);

•a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business;

•a significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group);

•an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group);

•a current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group);

•a current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life; and

•a significant negative industry or economic trend.

If CRA determines that an impairment review is required, CRA would review the expected future undiscounted cash flows to be generated by the assets or asset groups. If CRA determines that the carrying value of long-lived assets or asset groups may not be recoverable, CRA would measure any impairment based on a projected discounted cash flow method using a discount rate determined by CRA to be commensurate with the risk inherent in CRA's current business model. If impairment is indicated through this review, the carrying amount of the assets would be reduced to their estimated fair value.

Fair Value of Financial Instruments

ASC Topic 820, Fair Value Measurement, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement).

CRA's financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments or because their stated interest rates are indicative of market interest rates.

Income Taxes

CRA records income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized based on estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases. CRA includes in the estimate of deferred tax assets and liabilities an estimate of the realizable benefits from operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

CRA is required to establish a valuation allowance on its deferred tax assets to reflect the likelihood of realization. Significant management judgment is required in determining deferred tax assets and liabilities and any valuation allowance recorded against its net deferred tax assets. The weight of all available evidence is evaluated to determine whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The decision to record a valuation allowance requires varying degrees of judgment based upon the nature of the item giving rise to the deferred tax asset. If, after a valuation allowance is recorded, it is determined that CRA would be able to realize deferred tax assets in the future in excess of

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their net recorded amount, CRA would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes.

CRA's effective tax rate may vary from period to period based on changes in estimated taxable income or loss; changes to the valuation allowance; changes to federal, state, or foreign tax laws; future expansion into areas with varying country, state, and local income tax rates; deductibility of certain costs; uncertain tax positions; expenses by jurisdiction; and results of acquisitions or dispositions.

The calculation of CRA's tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different tax jurisdictions. CRA is periodically reviewed by domestic and foreign tax authorities. These reviews include questions regarding the timing and amount of deductions and the allocation of income among various tax jurisdictions. CRA accounts for uncertainties in income tax positions in accordance with ASC Topic 740, Income Taxes ("ASC 740"). The number of years with open tax audits varies depending on the tax jurisdiction.

CRA has elected to recognize the tax on global intangible low-taxed income ("GILTI") as a period expense in the period the tax is incurred. As such, CRA has included its GILTI provision associated with current-year operations solely within the estimated annual effective tax rate ("EAETR") and has not provided additional GILTI on deferred items.

Share-Based Compensation

CRA accounts for equity-based compensation using a fair value based recognition method. Under the fair value recognition requirements of ASC Topic 718, Compensation-Stock Compensation ("ASC Topic 718"), share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. For those awards that are deemed probable of vesting, CRA recognizes the estimated fair value as expense over the requisite service period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. In accordance with ASC Topic 718, for time-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the restricted stock units and awards and recognizes the cost for awards that are probable of vesting over the requisite service period on a straight-line basis. Performance-vesting restricted stock units are expensed using the graded attribution method. The forfeiture rate is based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.

Common Stock and Equity

Equity transactions consist primarily of the repurchase by CRA of its common stock under its share repurchase program and the recognition of compensation expense and issuance of common stock under CRA’s 2006 Equity Incentive Plan. The Company repurchases its common stock under its share repurchase program in open market purchases (including through any Rule 10b5-1 plan adopted by CRA) or in privately negotiated transactions in accordance with applicable insider trading and other securities laws and regulations.

The purchase price of common stock is first charged against available paid-in capital (“PIC”) until PIC is exhausted, after which the purchase price is charged to retained earnings. CRA’s common stock has no par value. All shares repurchased have been retired.

Net Income (Loss) Per Share

CRA computes basic net income or loss per share utilizing the two-class method, whereby net earnings are allocated to each class of common stock and participating security as if all the net earnings for the period had been distributed. Under the two-class method, basic net income or loss per share is computed by dividing net income or loss allocated to common stock by the weighted-average number of common shares outstanding. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends. Potentially dilutive shares are excluded from the basic net income or loss per share calculation.

CRA computes diluted net income or loss per share utilizing the more dilutive of either the two-class method or the treasury stock method. Under the two-class method, diluted net income or loss per share is computed by dividing net income or loss by the sum of the weighted-average number of shares determined from the basic earnings per share computation and the number of common stock equivalents that would have a dilutive effect. Under the treasury stock method, the weighted average number of common shares outstanding is increased by the potentially dilutive common shares. Potentially dilutive shares are

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related to our restricted stock, stock options, time-vesting RSUs, and performance-vesting RSUs. To the extent that there is a net loss, CRA assumes all common stock equivalents to be anti-dilutive, and they are excluded from diluted weighted-average shares outstanding.

Recent Accounting Standards

Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

On December 28, 2024, CRA adopted Accounting Standards Update ("ASU") No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"), which established reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses.

Recent Accounting Standards Not Yet Adopted

Income Taxes (Topic 740): Improvements to Income Tax Disclosures

In December 2023, the FASB issued Accounting Standards Update ("ASU") No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). The ASU requires disclosure of specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state, foreign taxes, and individual jurisdiction. ASU 2023-09 also requires income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign.

ASU 2023-09 is effective for CRA for annual periods beginning after December 15, 2024. CRA plans to adopt the amendment during the annual reporting for fiscal year 2025. CRA has begun to assess the impact of the amendment and has modeled out the changes to its income tax disclosures. As the amendment relates solely to disclosures, the adoption is not expected to have an effect on CRA's financial results.

Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses

In November 2024, the FASB issued Accounting Standards Update ("ASU") No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses ("ASU 2024-03"). The ASU requires disclosure, in the notes to the financial statements, specified information about certain costs and expenses including employee compensation, depreciation, and intangible asset amortization.

The contracts CRA enters into and operates under specify whether the projects are billed on a time-and-materials or a fixed-price basis. Time-and-materials contracts are typically used for litigation, regulatory, and financial consulting projects while fixed-price contracts are principally used for management consulting projects. In general, project costs are classified in costs of services and are based on the direct salary of CRA's employee consultants on the engagement, plus all direct expenses incurred to complete the project, including any amounts billed to CRA by its non-employee experts.

Disaggregation of Revenue

The following tables disaggregate CRA's revenue by type of contract and geographic location (in thousands):

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			Year Ended						Year Ended						Year Ended
Type of Contract			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Consulting services revenues:
Fixed-price			$	126,657					$	113,983					$	110,129
Time-and-materials			560,757						509,993						480,772
Total			$	687,414					$	623,976					$	590,901

Revenues have been attributed to locations based on the location of the legal entity generating the revenues.

			Year Ended						Year Ended						Year Ended
Geographic Breakdown			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Consulting services revenues:
United States			$	558,803					$	493,923					$	470,233
United Kingdom			86,533						94,445						89,235
Other			42,078						35,608						31,433
Total			$	687,414					$	623,976					$	590,901

Reserves for Variable Consideration and Credit Risk

Revenues from CRA's consulting services are recorded at the net transaction price, which includes estimates of variable consideration for which reserves are established. Variable consideration reserves are based on specific price concessions and those expected to be extended to CRA customers estimated by CRA's historical realization rates. Reserves for variable consideration are recorded as a component of the allowances for accounts receivable and unbilled services on the consolidated balance sheets. Adjustments to the reserves for variable consideration are included in revenues on the consolidated statements of operations.

CRA also maintains allowances for accounts receivable and unbilled services for estimated losses resulting from clients’ failure to make required payments. Under ASC 326, CRA estimates allowances based on historical charge-off rates, adjusted for days sales outstanding and expected changes to clients’ financial conditions during the anticipated collection period. Bad debt expense, net of recoveries of previously written off allowances, is recorded as a component of selling, general and administrative expenses on the consolidated statements of operations.

A rollforward of the variable consideration and doubtful accounts reserves for accounts receivable, which includes allowances for doubtful accounts of $1.1 million and $0.6 million as of December 28, 2024 and December 30, 2023, respectively, is as follows (in thousands):

			Fiscal Year						Fiscal Year
			2024						2023
Balance at beginning of fiscal year			$	4,335					$	2,640
Increases to reserves, net of recoveries			5,355						5,510
Amounts written off and foreign currency translation			(4,031)						(3,815)
Balance at end of fiscal year			$	5,659					$	4,335

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A rollforward of the variable consideration and doubtful accounts reserves for unbilled services is as follows (in thousands):

			Fiscal Year						Fiscal Year
			2024						2023
Balance at beginning of fiscal year			$	1,629					$	1,120
Increases to reserves, net of recoveries			10,565						7,966
Amounts written off and foreign currency translation			(10,783)						(7,457)
Balance at end of fiscal year			$	1,411					$	1,629

The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands):

			Year Ended						Year Ended						Year Ended
			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Bad debt expense (recovery), net			$	534					$	533					$	(345)

Reimbursable Expenses

Revenues also include reimbursements for costs incurred by CRA in fulfilling its performance obligations, including travel and other out-of-pocket expenses, fees for outside consultants, and other reimbursable expenses. CRA recovers substantially all of these costs. The following expenses are subject to reimbursement (in thousands):

			Year Ended						Year Ended						Year Ended
			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Reimbursable expenses			$	65,739					$	65,277					$	63,318

Contract Balances from Contracts with Customers

The timing of revenue recognition, billings, and cash collections results in accounts receivables, unbilled services, and contract liabilities in the consolidated balance sheets. Revenues recognized for services performed, but not yet billed to clients, are recorded as unbilled services. The following table presents the open and closing balances of CRA's accounts receivable, net and unbilled services, net (in thousands):

						Year Ended						Year Ended						Year Ended
						December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Accounts receivable, net						$	162,293					$	142,729					$	143,644
Unbilled services, net						$	57,255					$	56,827					$	51,343

CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance-based or contingent fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur. The contract assets balance was immaterial as of December 28, 2024 and December 30, 2023.

When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after performance obligations have been satisfied and all revenue recognition criteria have been met. Contract liabilities are included in deferred revenue and other liabilities in the consolidated balance sheets. The following table presents the closing balances of CRA's contract liabilities (in thousands):

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			Year Ended						Year Ended						Year Ended
			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Contract liabilities			$	7,340					$	6,037					$	6,977

CRA recognized the following revenue that was included in the contract liabilities balance as of the opening of the respective period or for performance obligations satisfied in previous periods (in thousands):

			Year Ended						Year Ended						Year Ended
			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Amounts included in contract liabilities at the beginning of the fiscal year			$	5,885					$	6,700					$	8,325
Performance obligations satisfied in previous fiscal years			$	3,607					$	2,912					$	2,207

In order to attract and retain highly skilled professionals, CRA may issue forgivable loans to employees and non-employee experts, certain of which may be denominated in local currencies. A portion of these loans is collateralized. The forgivable loans have terms that are generally between two and six years with interest rates currently ranging up to 5.12%. The principal amount of forgivable loans and accrued interest is forgiven by CRA over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with CRA and complies with certain contractual requirements. During fiscal years 2024, 2023 and 2022 there were no balances due under these loans for which the full principal and interest were not forgiven or not collected upon termination of employment or affiliation with CRA. The forgiveness of the principal amount of the loans is recorded as compensation over the service period, which is consistent with the term of the loans.

The following table presents forgivable loan activity for the respective periods (in thousands):

			Fiscal Year						Fiscal Year
			2024						2023
Beginning balance			$	53,941					$	56,456
Advances			45,494						23,342
Repayments			(2,761)						(1,816)
Reclassifications from accrued expenses or to other assets (1)			(9,989)						—
Amortization (2)			(31,055)						(24,198)
Effects of foreign currency translation			(138)						157
Ending balance			$	55,492					$	53,941
Current portion of forgivable loans			$	6,535					$	8,759
Non-current portion of forgivable loans			$	48,957					$	45,182

_______________________________

(1)Relates to the reclassification of performance awards previously recorded as accrued expenses or forgivable loans that have been reclassified to other receivables.

(2)During the quarter ended June 29, 2024, approximately $5.7 million of amortization was accelerated due to involuntary terminations.

The components of CRA's lease expenses, which are included in the consolidated statements of operations, are as follows (in thousands):

---

			Year Ended						Year Ended						Year Ended
			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Operating lease cost			$	19,156					$	18,783					$	18,494
Short-term lease cost			327						371						285
Variable lease cost			7,923						6,960						5,986
Total lease cost			$	27,406					$	26,114					$	24,765

The following table presents summary information for CRA's lease terms and discount rates for its operating leases:

			December 28, 2024						December 30, 2023						December 31, 2022
Weighted average remaining lease term—operating leases			5.7 years						5.8 years						6.7 years
Weighted average discount rate—operating leases			3.9		%				3.6		%				3.6		%

At December 28, 2024, CRA had the following maturities of lease liabilities related to office space, all of which are under non-cancellable operating leases (in thousands):

Fiscal Year			Operating Lease Commitments
2025			$	22,062
2026			22,033
2027			22,116
2028			16,396
2029			14,756
Thereafter			19,999
Total lease payments			117,362
Less: imputed interest			(14,125)
Total			$	103,237

Certain of our operating leases have terms that impose asset retirement obligations due to office modifications or the periodic redecoration of the premises, which are included in accrued expenses and deferred compensation and other non-current liabilities in our consolidated balance sheets. As of December 28, 2024 and December 30, 2023, these redecoration and asset retirement obligations were approximately $2.4 million and $2.2 million, respectively.

The changes in the carrying amount of goodwill for fiscal 2024 and fiscal 2023 are as follows (in thousands):

			Fiscal Year						Fiscal Year
			2024						2023
Goodwill			$	165,882					$	164,815
Accumulated goodwill impairment			(71,893)						(71,893)
Goodwill, net at beginning of fiscal year			93,989						92,922
Additions due to acquisitions			—						415
Foreign currency translation adjustment			(252)						652
Goodwill, net at end of fiscal year			$	93,737					$	93,989

Goodwill, net at December 28, 2024, is comprised of goodwill of $165.6 million and accumulated impairment of $71.9 million. There were no impairment losses related to goodwill during fiscal 2024, fiscal 2023, or fiscal 2022.

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Intangible assets that are separable from goodwill and have determinable useful lives are valued separately and amortized using the straight-line method over their expected useful lives. There were no impairment losses related to intangible assets during fiscal 2024, fiscal 2023, or fiscal 2022.

The components of acquired identifiable intangible assets are as follows (in thousands):

									December 28, 2024																		December 30, 2023
			Useful Life (in years)						Gross Carrying Amount						Accumulated Amortization						Net Carrying Amount						Gross Carrying Amount						Accumulated Amortization						Net Carrying Amount
Customer relationships			10						15,300						(8,084)						7,216						13,800						(6,604)						7,196

As a result of an asset acquisition in CRA's intellectual property practice, CRA recognized $1.5 million of intangible assets related to customer relationships during the second quarter of fiscal 2024. Amortization expense related to intangible assets was $1.5 million, $1.4 million, and $1.2 million for fiscal 2024, fiscal 2023, and fiscal 2022, respectively. Amortization of intangible assets held at December 28, 2024 for the next five fiscal years and thereafter is expected to be as follows (in thousands):

Fiscal Year			Amortization Expense
2025			$	1,468
2026			1,530
2027			774
2028			708
2029			708
Thereafter			2,028
			$	7,216

Property and equipment consist of the following (in thousands):

			December 28, 2024						December 30, 2023
Computer, office equipment, and software			$	36,497					$	31,261
Leasehold improvements			65,639						61,652
Furniture			17,306						16,103
Total cost			119,442						109,016
Accumulated depreciation and amortization			(74,237)						(70,840)
Total property and equipment, net			$	45,205					$	38,176

Depreciation expense was $10.1 million, $10.0 million, and $10.8 million in fiscal 2024, fiscal 2023, and fiscal 2022, respectively.

Long-lived assets by geographic location are as follows (in thousands):

Geographic Breakdown			December 28, 2024						December 30, 2023
Long-lived assets (property and equipment, net):
United States			$	37,676					$	31,798
United Kingdom			4,112						4,646
Other			3,417						1,732
Total long-lived assets (property and equipment, net)			$	45,205					$	38,176

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Accrued expenses consist of the following (in thousands):

			December 28, 2024						December 30, 2023
Compensation and related expenses			$	167,899					$	143,647
Performance awards			159						16,556
Direct project accruals			2,236						1,704
Other			11,119						9,133
Total accrued expenses			$	181,413					$	171,040

As of December 28, 2024 and December 30, 2023, approximately $144.2 million and $121.2 million, respectively, of accrued bonuses for fiscal 2024 and fiscal 2023 were included above in "Compensation and related expenses".

The components of income before provision for income taxes are as follows (in thousands):

			Year Ended						Year Ended						Year Ended
			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Income before provision for income taxes:
U.S.			$	51,549					$	41,238					$	45,387
Foreign			14,693						11,050						13,413
Total			$	66,242					$	52,288					$	58,800

The provision (benefit) for income taxes consists of the following (in thousands):

			Year Ended						Year Ended						Year Ended
			December 28, 2024 (52 weeks)						December 30, 2023 (52 weeks)						December 31, 2022 (52 weeks)
Currently payable:
Federal			$	12,747					$	11,544					$	8,805
Foreign			3,959						2,796						2,956
State			5,748						4,101						3,231
Total current expense			22,454						18,441						14,992
Deferred:
Federal			(2,295)						(2,963)						(21)
Foreign			146						(1,041)						114
State			(716)						(630)						96
Total deferred expense (benefit)			(2,865)						(4,634)						189
Total tax expense			$	19,589					$	13,807					$	15,181

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A reconciliation of CRA's tax rates with the federal statutory rate is as follows:

			Fiscal Year						Fiscal Year						Fiscal Year
			2024						2023						2022
Federal statutory rate			21.0		%				21.0		%				21.0		%
State income taxes, net of federal income tax benefit			6.0						5.0						5.2
Foreign Rate Differential			1.2						0.6						(0.4)
Share-based compensation			(0.8)						(1.1)						(2.4)
Meals & Entertainment Expense			0.8						0.9						0.3
Executive Compensation			1.5						1.7						1.6
Valuation Allowance			—						(1.5)						0.7
Other			(0.1)						(0.2)						(0.2)
Annual effective tax rate			29.6		%				26.4		%				25.8		%

The components of CRA's deferred tax assets and liabilities are as follows (in thousands):

			December 28, 2024						December 30, 2023
Deferred tax assets:
Accrued compensation and related expense			$	20,679					$	18,211
Allowance for doubtful accounts			2,324						2,100
Net operating loss carryforwards			693						883
Lease liabilities			26,627						27,791
Foreign exchange and other			540						19
Total gross deferred tax assets			50,863						49,004
Less: valuation allowance			(2)						(6)
Total deferred tax assets, net of valuation allowance			50,861						48,998
Deferred tax liabilities:
Goodwill and other intangible asset amortization			6,109						5,599
Right-of-Use assets			21,311						22,472
Property and equipment			6,912						6,761
Prepaids and other			1,068						1,343
Total deferred tax liabilities			35,400						36,175
Net deferred tax assets			$	15,461					$	12,823

At December 28, 2024, CRA had U.S. local and foreign net operating loss carryforwards of $2.0 million, a decrease of $0.6 million from the prior fiscal year-end, with lives ranging from 20 years to indefinite. The change in the total valuation allowance for the current fiscal year was immaterial.

The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands):

			Fiscal Year						Fiscal Year
			2024						2023
Balance at beginning of period			$	—					$	35
Additions for tax positions taken during prior years			276
Additions for tax positions taken during the current year			459						—
Reductions as a result of a lapse of the applicable statutes of limitations			—						(35)
Balance at end of the period			$	735					$	—

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CRA files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. CRA adjusts its unrecognized tax benefits and the associated interest in light of changing facts and circumstances. A number of years may elapse before an uncertain tax position is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, CRA believes that its unrecognized tax benefits reflect the most likely outcome. At the end of fiscal 2024, accrued interest for uncertain tax positions was immaterial. CRA's total unrecognized tax benefit at the end of fiscal 2024 is $0.7 million. Settlement of any particular position could require the use of cash. Of the total $0.7 million balance at the end of fiscal 2024, a favorable resolution would result in $0.2 million being recognized as a reduction to the effective income tax rate in the period of resolution. There are no unrecognized tax benefits expected to reverse in the next twelve months.

The number of years with open tax audits varies depending on the tax jurisdiction. CRA's major taxing jurisdiction is the United States where CRA is no longer subject to U.S. federal examinations by the Internal Revenue Service for years before fiscal 2021. Within the significant states where CRA is subject to income tax, CRA is no longer subject to examinations by state taxing authorities before fiscal 2020. CRA's United Kingdom ("U.K.") subsidiary's corporate tax returns are no longer subject to examination by His Majesty's Revenue and Customs for years before fiscal 2023.

If amounts are repatriated from certain of our foreign subsidiaries, CRA could be subject to deferred taxes that are a consequence of foreign exchange translation from earnings that are no longer considered permanently reinvested. CRA considers all other undistributed earnings to be indefinitely reinvested. Foreign withholding taxes, estimated to be $0.5 million, have not been recorded for these foreign subsidiaries.

CRA recorded approximately $5.3 million, $4.4 million, and $4.8 million of compensation expense for fiscal 2024, fiscal 2023, and fiscal 2022, respectively, for share-based awards consisting of stock options, shares of restricted stock, time-vesting restricted stock units, and performance-vesting restricted stock units issued to employees and directors, based on their respective estimated grant date fair values. Performance-vesting restricted stock units are expensed using the graded attribution method.

Share-based Compensation Plans.    As of December 28, 2024, CRA's active equity-based compensation plans consist of its Amended and Restated 2006 Equity Incentive Plan, as amended (the "2006 Equity Plan"), and its 1998 Employee Stock Purchase Plan (the "1998 ESPP"), a tax-qualified plan under Section 423 of the Internal Revenue Code. CRA has a long-term incentive program, or "LTIP," which is used as a framework for grants made under the 2006 Equity Plan to its senior corporate leaders, practice leaders and key revenue generators. Under the LTIP, participants have received a mixture of stock options, time-vesting restricted stock units, and performance-vesting restricted stock units. CRA's Cash Incentive Plan facilitates grants to LTIP participants of service-based and performance-based cash awards as a component of the LTIP. The LTIP is designed to reward CRA's senior corporate leaders, practice leaders and key revenue generators and provide them with the opportunity to share in the long-term growth of CRA.

2006 Equity Plan: Maximum and Available Shares.    The 2006 Equity Plan authorizes the grant of a variety of incentive and performance awards to CRA's directors, employees and non-employee experts, including stock options, shares of restricted stock, restricted stock units, and other equity awards. The shares available for grant under the 2006 Equity Plan as of December 28, 2024 was 585,026.

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Stock Options.    A summary of option activity during fiscal 2024 from the 2006 Equity Plan is as follows:

			Options						Weighted Average Exercise Price						Weighted Average Remaining Contractual Term						Aggregate Intrinsic Value
																					(in thousands)
Outstanding at December 30, 2023			45,200						$	46.15											$	2,382
Fiscal 2024:
Granted			—						$	—
Exercised			—						$	—											$	—
Expired			—						$	—
Forfeited			—						$	—											$	—
Outstanding at December 28, 2024			45,200						$	46.15					3.45						$	6,359
Option exercisable at December 28, 2024			45,200						$	46.15					3.45						$	6,359
Vested or expected to vest at December 28, 2024			45,200						$	46.15					3.45						$	6,359

There were no stock options granted in fiscal 2024, fiscal 2023, and fiscal 2022. CRA determines the weighted average fair market value for stock options granted using the Black-Scholes option-pricing model. Generally, the risk-free interest rate is based on U.S. Treasury interest rates with corresponding terms consistent with the expected life of the stock options. Expected volatility and expected life are based on CRA's historical experience. Expected dividend yield is determined based on CRA's annualized dividend rate per share, as a percentage of average market price of the common stock, on each dividend payment date. The forfeiture rate is based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.

No stock options were exercised in fiscal 2024. The aggregate intrinsic value of stock options exercised in fiscal 2023, and fiscal 2022 was approximately $1.5 million, and $4.9 million, respectively.

There were no stock options that vested during fiscal 2024 and 2023. The total fair value of stock options that vested during fiscal 2022 was $0.1 million. As of December 28, 2024, there was no unrecognized compensation cost, net of expected forfeitures, related to non-vested stock options granted. Options granted during or prior to fiscal 2016 expire on the seventh anniversary of the date of grant. Options granted during or after fiscal 2017 expire on the tenth anniversary of the date of grant.

Restricted Stock.    CRA grants shares of restricted stock, which are subject to the execution of a restricted stock agreement, under its 2006 Equity Incentive Plan. Generally, shares of restricted stock vest in four equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to shares of restricted stock as of December 28, 2024 was $1.6 million, which is expected to be recognized over a weighted-average period of 2.8 years. The forfeiture rate of 0.9% used for shares of restricted stock was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.

The following table provides a roll-forward of the shares of restricted stock under the 2006 Equity Incentive Plan over fiscal 2024:

			Shares of Restricted Stock
			Number of Shares						Weighted-Average Grant Date Fair Value
Non-vested at December 30, 2023			22,556						$	86.18
Granted			5,904						$	165.03
Vested			(10,551)						$	74.09
Forfeited			—						$	—
Non-vested at December 28, 2024			17,909						$	119.30

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The total fair value of shares of restricted stock that vested during fiscal 2024, fiscal 2023, and fiscal 2022 was $0.8 million, $0.7 million, and $0.6 million, respectively.

Time-Vesting RSUs.    CRA grants time-vesting restricted stock units, which are subject to the execution of a restricted stock unit agreement, under its 2006 Equity Incentive Plan. Generally, time-vesting restricted stock units vest in four or five equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to time-vesting restricted stock units as of December 28, 2024 was $3.1 million, which is expected to be recognized over a weighted-average period of 2.2 years. The forfeiture rate of 0.9% used for time-vesting restricted stock units was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.

The following table provides a roll-forward of the time-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2024:

			Time-Vesting Restricted Stock Units
			Number of Units						Weighted-Average Grant Date Fair Value
Non-vested at December 30, 2023			60,891						$	76.55
Granted			15,401						$	132.56
Vested			(27,768)						$	65.00
Forfeited			(132)						$	102.25
Non-vested at December 28, 2024			48,392						$	100.93

The total fair value of time-vesting restricted stock units that vested during fiscal 2024, fiscal 2023, and fiscal 2022 was $1.8 million, $1.6 million, and $1.4 million, respectively.

Performance-Vesting RSUs.    CRA grants performance-vesting restricted stock units ("PRSUs"), which are subject to the execution of a restricted stock unit agreement, under its 2006 Equity Incentive Plan. Generally, achievement of performance measures for PRSUs are based on a two-year performance period, after which the units determined based on this achievement will vest three-fourths in the first year following the performance period and one-fourth on the fourth anniversary of the date of grant. Beginning with the 2022 grant, fifty percent will vest in the first year following the performance period and one-fourth on the fourth and fifth anniversaries of the date of the grant. Performance periods and vesting schedules may vary based on the terms of individuals grants. The number of units determined based on the achievement of a PRSUs performance measures generally ranges from 50% to 150% of the PRSUs' target number of units, though achievement ranges may vary by grant.

For PRSUs awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the award and recognizes the cost over the requisite service period using the graded attribution method.

The following table provides a roll-forward of the performance-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2024. For purposes of this table, granted PRSUs are counted based on the maximum number of units that could vest upon achievement of the PRSUs' performance conditions which equaled 150% of the PRSU's target number of units beginning with 2022 grants and 125% of the PRSUs' target number of units for all grants issued prior to 2022.

			Performance-Vesting Restricted Stock Units
			Number of Units						Weighted-Average Grant Date Fair Value
Non-vested at December 30, 2023			71,338						$	85.48
Granted			30,670						$	148.28
Vested			(23,312)						$	69.72
Forfeited			(10,148)						$	85.40
Non-vested at December 28, 2024			68,548						$	118.95

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1998 ESPP.    In fiscal 1998, CRA adopted the 1998 ESPP, a tax-qualified plan under Section 423 of the Internal Revenue Code. The 1998 ESPP authorizes the issuance of up to an aggregate of 243,000 shares of common stock to participating employees at a purchase price equal to 85% of fair market value on either the first or the last day of the one-year offering period under the plan. In fiscal 2024, fiscal 2023, and fiscal 2022, there were no offering periods under this plan and no shares were issued. As of December 28, 2024, there were 211,777 shares available for grant under the 1998 ESPP.

CRA calculates basic earnings per share using the two-class method. CRA calculates diluted earnings per share using the more dilutive of either the two-class method or treasury stock method. The two-class method was more dilutive for fiscal 2024, fiscal 2023, and fiscal 2022.

Under the two-class method, net earnings are allocated to each class of common stock and participating security as if all the net earnings for the period had been distributed. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders. Net earnings allocable to these participating securities were not material for fiscal 2024, fiscal 2023, and fiscal 2022.

The following table presents the calculation of basic and diluted net income per share (in thousands, except per share data):

						Year Ended						Year Ended						Year Ended
						December 28, 2024						December 30, 2023						December 31, 2022
Numerator:
Net income — basic						$	46,653					$	38,481					$	43,619
Less: net income attributable to participating shares						127						136						167
Net income — diluted						$	46,526					$	38,345					$	43,452
Denominator:
Weighted average shares outstanding — basic						6,821						7,008						7,218
Effect of dilutive stock options and restricted stock units						87						110						137
Weighted average shares outstanding — diluted						6,908						7,118						7,355
Net income per share:
Basic						$	6.82					$	5.48					$	6.02
Diluted						$	6.74					$	5.39					$	5.91

Certain share-based awards were anti-dilutive because their exercise price exceeded the average market price over the respective period. The following table presents the anti-dilutive share-based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding (in thousands):

Year Ended

Year Ended

Year Ended

December 28, 2024

December 30, 2023

December 31, 2022

Anti-dilutive share-based awards excluded

1

7

—

ASC Topic 820, Fair Value Measurements and Disclosures, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement).

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As of December 28, 2024, CRA did not have any financial instruments measured at fair value on a recurring basis. The following table shows CRA's financial instruments recorded in the consolidated financial statements as of December 30,
2023, which are measured at fair value on a recurring basis (in thousands):

			December 30, 2023
			Level 1						Level 2						Level 3
Assets:
Money market mutual funds			$	—					$	—					$	—
Total Assets			$	—					$	—					$	—
Liabilities:
Contingent consideration liability			$	—					$	—					$	190
Total Liabilities			$	—					$	—					$	190

The contingent consideration liability in the table above is for estimated future contingent consideration payments related to the acquisition of bioStrategies Group, Inc. ("bSG"). The fair value measurement of this liability is based on significant inputs not observed in the market and thus represents a Level 3 measurement. The significant unobservable inputs used in the fair value measurement of this contingent consideration liability is CRA's measure of the estimated payout based on internally generated revenue projections, expected volatility of the revenue projections, and discount rates. The fair value of the contingent consideration was determined using a Monte Carlo simulation. The fair value of this contingent consideration liability is reassessed on a quarterly basis by CRA using additional information as it becomes available, and any change in the fair value estimate is recorded in costs of services (exclusive of depreciation and amortization) on the consolidated statements of operations.

The following table summarizes the changes in the contingent consideration liability (in thousands):

			Fiscal Year						Fiscal Year
			2024						2023
Beginning balance			$	190					$	1,056
Remeasurement of acquisition-related contingent consideration			(190)						(934)
Accretion			—						68
Ending balance			$	—					$	190

CRA is party to a Credit Agreement, dated as of August 19, 2022 (as amended, the "Credit Agreement") with Bank of America, N.A., as swingline lender, a letter of credit issuing bank and administrative agent, and with Citizens Bank, N.A., as a letter of credit issuing bank. The Credit Agreement provides CRA with a $250.0 million revolving credit facility, which may be decreased at CRA's option to $200.0 million during the period from July 16 in a year through January 15 in the next year. Additionally, for the period from January 16 to July 15 of each calendar year, CRA may elect to not increase the revolving credit facility to $250.0 million. The revolving credit facility includes a $25.0 million sublimit for the issuance of letters of credit.

CRA may use the proceeds of the revolving credit loans under the Credit Agreement for general corporate purposes and may repay any borrowings under the revolving credit facility at any time, but any borrowings must be repaid no later than August 19, 2027. Borrowings under the revolving credit facility bear interest at a rate per annum equal to one of the following rates, at CRA's election, plus an applicable margin as described below: (i) in the case of borrowings in U.S. dollars, the Base Rate (as defined in the Credit Agreement), (ii) in the case of borrowings in U.S. dollars, a rate based on Term SOFR (as defined in the Credit Agreement) for the applicable interest period, (iii) in the case of borrowings in Euros, EURIBOR (as defined in the Credit Agreement) for the applicable interest period, (iv) in the case of borrowings in Pounds Sterling, a daily rate based on SONIA (as defined in the Credit Agreement), (v) in the case of borrowings in Canadian Dollars, Term CORRA (as defined in the Credit Agreement) for the applicable interest period, (vi) in the case of borrowings in Swiss Francs, a daily rate based on SARON (as defined in the Credit Agreement), or (vii) in the case of borrowings in any other Alternate Currency (as defined in the Credit Agreement), the relevant daily or term rate determined as provided in the Credit Agreement. The applicable margin

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on borrowings based on the Base Rate varies within a range of 0.25% to 1.00% depending on CRA's consolidated net leverage ratio, and the applicable margin on borrowings based on any of the other rates described above varies within a range of 1.25% to 2.00% depending on CRA's consolidated net leverage ratio.

CRA is required to pay a fee on the amount available to be drawn under any letter of credit issued under the revolving credit facility at a rate per annum that varies between 1.25% and 2.00% depending on CRA's consolidated net leverage ratio. In addition, CRA is required to pay a fee on the unused portion of the revolving credit facility at a rate per annum that varies between 0.175% and 0.250% depending on CRA's consolidated net leverage ratio.

Under the Credit Agreement, CRA must comply with various financial and non-financial covenants. The primary financial covenants consist of a maximum consolidated net leverage ratio of 3.0 to 1 and a minimum consolidated interest coverage ratio of 2.5 to 1. The primary non-financial covenants include, but are not limited to, restrictions on CRA's ability to incur future indebtedness, engage in acquisitions or dispositions, pay dividends or repurchase capital stock, and enter into business combinations. Any indebtedness outstanding under the revolving credit facility may become immediately due upon the occurrence of stated events of default, including CRA's failure to pay principal, interest or fees, or upon the breach of any covenant. As of December 28, 2024, CRA was in compliance with the covenants of the Credit Agreement.

CRA maintains a qualified defined contribution 401(k) plan, which covers substantially all of its U.S. employees. Under the plan, participants are entitled to make pre-tax and/or Roth post-tax contributions up to the annual maximums established by the Internal Revenue Service. Under the plan, participants are also entitled to make after-tax contributions up to $20,000 per calendar year. CRA matches a certain percentage of participant contributions pursuant to the terms of the plan, which contributions are limited to a percentage of the participant’s eligible compensation. CRA made contributions related to the plan of $4.6 million, $4.5 million and $4.0 million for fiscal 2024, fiscal 2023, and fiscal 2022, respectively.

CRA also maintains several defined contribution pension plans for its employees in the U.K. and other foreign countries. CRA made contributions related to these plans of $1.6 million, $1.5 million and $1.3 million for fiscal 2024, fiscal 2023, and fiscal 2022, respectively.

CRA manages its business globally within one operating segment, professional and consulting services, in accordance with ASC Topic 280, Segment Reporting (“ASC 280”). Financial information is provided to and evaluated regularly by the chief operating decision maker, which is our Chief Executive Officer. Segment information is consistent with how management reviews the business, makes investing and resource allocation decisions and assesses operating performance.

CRA derives revenues by providing professional and consulting services to clients on economic, financial, litigation, and regulatory matters. We support corporate clients and attorneys with high-quality research, analysis, and expert testimony in a wide range of litigation and regulatory proceedings. In addition to litigation support, our management consulting services leverage our expertise in economics, finance, and business analysis to assist clients with strategy development, performance improvement, corporate strategy, and market analysis. We serve clients across a broad spectrum of industries, including blockchain and cryptocurrency, communications and media, consumer products, health and wellness, energy, entertainment and leisure, financial services, healthcare, life sciences, manufacturing and industrials, natural resources, retail and distribution, technology, and transportation. Our services encompass key areas such as finance, accounting, economics, insurance, and forensic accounting, including investigations.

The accounting policies of the professional and consulting services segment are the same as those described in Note 1. The chief operating decision maker assesses performance for the professional and consulting services segment and decides how to allocate resources based on consolidated net income that is also reported in the consolidated statements of operations as net income. The measure of segment assets is reported in the consolidated balance sheets as total assets.

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The chief operating decision maker uses consolidated net income to evaluate income generated from segment assets and monitor operating costs to make decisions on the use of operating cash flows, including discretionary investments in capital assets. Consolidated net income is used to monitor budget versus actual results which are used in assessing CRA's performance and in establishing discretionary compensation, talent acquisition and retention, sales targets, pricing, and other sales and operating cost decisions.

The following table represents consolidated net income reported by segment revenue, segment profit or loss, and significant segment expenses for the fiscal years ended December 28, 2024, December 30, 2023, and December 31, 2022, respectively (in thousands):

						Year Ended						Year Ended						Year Ended
						December 28, 2024						December 30, 2023						December 31, 2022
Revenues						$	687,414					$	623,976					$	590,901
Employee compensation and fringe benefit costs						418,717						378,611						350,225
Forgivable loan amortization						31,055						24,198						24,403
Client reimbursable expenses						65,739						65,277						63,318
Other segment expense 1						105,661						103,602						94,155
Provision for income taxes						19,589						13,807						15,181
Segment net income						46,653						38,481						43,619
Reconciliation of profit or loss
Adjustments and reconciling items						—						—						—
Consolidated net income						$	46,653					$	38,481					$	43,619
1 Other segment expenses included in segment net income includes, rent, commissions to non-employee experts, legal and professional services, software subscription and data services, travel and entertainment expenses, training and marketing expenses, other operating expenses, depreciation and amortization, interest expense, net, and foreign currency gains (losses), net.

On February 28, 2022, CRA acquired substantially all business assets and assumed certain liabilities of Welch Consulting, Ltd. (“Welch Consulting”), a Texas limited partnership. Welch Consulting provided economic, business, and strategic consulting services principally involving labor and employment issues. The acquisition expanded CRA’s business opportunities, expertise, and market presence with the addition of 45 colleagues and offices in Bryan, Texas; Los Angeles, California; and Washington, D.C. A non-employee expert of CRA served as an agent and attorney-in-fact on behalf of Welch Consulting. The non-employee expert did not receive compensation or a portion of the purchase price as part of the transaction.

On November 29, 2022, CRA acquired substantially all of the business assets and assumed certain liabilities of bSG, a Chicago-based consulting firm focused on developing commercial strategies for healthcare products and technologies. The acquisition expanded CRA’s business opportunities, expertise, and market presence with the addition of 17 colleagues with an office in Chicago, Illinois.

Transaction related expenses, which are principally legal and accounting service fees, amounted to $0.3 million for the fiscal year-to-date period ended December 31, 2022 and are included in selling, general and administrative expenses in the consolidated statements of operations.

As described in Note 12, CRA is party to standby letters of credit with its bank in support of the minimum future lease payments under certain operating leases for office space.

CRA is subject to legal actions arising in the ordinary course of business. In management's opinion, based on current knowledge, CRA believes it has adequate legal defenses or insurance coverage, or both, with respect to the eventuality of such actions. CRA does not believe any settlement or judgment relating to any pending legal action would materially affect its financial position or results of operations. However, the outcome of such legal actions is inherently unpredictable and subject to inherent uncertainties.

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On February 20, 2025, CRA announced that its Board of Directors authorized a $45.0 million expansion to its existing share repurchase program.

On February 20, 2025, CRA announced that its Board of Directors declared a quarterly cash dividend of $0.49 per common share, payable on March 14, 2025 to shareholders of record as of March 4, 2025.

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v3.25.0.1

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2024	Feb. 14, 2025	Jun. 29, 2024
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 28, 2024
Current Fiscal Year End Date	--12-28
Document Transition Report	false
Entity File Number	000-24049
Entity Registrant Name	CRA International, Inc.
Entity Incorporation, State or Country Code	MA
Entity Address, Address Line One	200 Clarendon Street
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Tax Identification Number	04-2372210
Entity Address, Postal Zip Code	02116-5092
City Area Code	617
Local Phone Number	425-3000
Title of Each Class	Common Stock, no par value
Trading Symbol(s)	CRAI
Name of Each Exchange on Which Registered	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 1,100.0
Entity Common Stock, Shares Outstanding		6,791,557
Documents Incorporated by Reference	The information required for Part III of this annual report is incorporated by reference from the registrant's definitive proxy statement for the 2024 annual meeting of its shareholders to be filed with the Securities and Exchange Commission within 120 days after the end of the registrant's fiscal year ended December 28, 2024.
Entity Central Index Key	0001053706
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY

v3.25.0.1

Audit Information	12 Months Ended
	Dec. 28, 2024
Audit Information [Abstract]
Auditor Name	GRANT THORNTON LLP
Auditor Location	Boston, Massachusetts
Auditor Firm ID	248

v3.25.0.1

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 687,414	$ 623,976	$ 590,901
Costs of services (exclusive of depreciation and amortization)	479,936	439,751	410,081
Selling, general and administrative expenses	125,050	115,116	110,087
Depreciation and amortization	11,677	11,564	11,996
Income from operations	70,751	57,545	58,737
Interest expense, net	(4,417)	(3,812)	(1,826)
Foreign currency gains (losses), net	(92)	(1,445)	1,889
Income before provision for income taxes	66,242	52,288	58,800
Provision for income taxes	19,589	13,807	15,181
Net income	$ 46,653	$ 38,481	$ 43,619
Net income per share:
Basic (in dollars per share)	$ 6.82	$ 5.48	$ 6.02
Diluted (in dollars per share)	$ 6.74	$ 5.39	$ 5.91
Weighted average number of shares outstanding:
Basic (in shares)	6,821	7,008	7,218
Diluted (in shares)	6,908	7,118	7,355

v3.25.0.1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 46,653	$ 38,481	$ 43,619
Other comprehensive income (loss)
Foreign currency translation adjustments, net of tax	(2,869)	2,799	(5,031)
Comprehensive income	$ 43,784	$ 41,280	$ 38,588

v3.25.0.1

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 28, 2024	Dec. 30, 2023
Current assets:
Cash and cash equivalents	$ 26,711	$ 45,586
Accounts receivable, net of allowances of $5,659 and $4,335, respectively	162,293	142,729
Unbilled services, net of allowances of $1,411 and $1,629, respectively	57,255	56,827
Prepaid expenses and other current assets	16,569	11,575
Forgivable loans	6,535	8,759
Total current assets	269,363	265,476
Property and equipment, net	45,205	38,176
Goodwill, net	93,737	93,989
Intangible assets, net	7,216	7,196
Right-of-use assets	81,157	86,887
Deferred income taxes	16,648	13,885
Forgivable loans, net of current portion	48,957	45,182
Other assets	9,156	2,420
Total assets	571,439	553,211
Current liabilities:
Accounts payable	28,155	28,701
Accrued expenses	181,413	171,040
Deferred revenue and other liabilities	14,130	12,289
Current portion of lease liabilities	18,696	16,475
Current portion of deferred compensation	8,915	7,582
Total current liabilities	251,309	236,087
Non-current liabilities:
Deferred compensation and other non-current liabilities	22,329	11,681
Non-current portion of lease liabilities	84,541	92,280
Deferred income taxes	1,187	1,062
Total non-current liabilities	108,057	105,023
Commitments and contingencies (Note 16)
Shareholders’ equity:
Preferred stock, no par value; 1,000,000 shares authorized; none issued and outstanding	0	0
Common stock, no par value; 25,000,000 shares authorized; 6,768,575 and 6,934,265 shares issued and outstanding, respectively	1,663	0
Retained earnings	225,461	224,283
Accumulated other comprehensive loss	(15,051)	(12,182)
Total shareholders’ equity	212,073	212,101
Total liabilities and shareholders’ equity	$ 571,439	$ 553,211

v3.25.0.1

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 28, 2024	Dec. 30, 2023
Statement of Financial Position [Abstract]
Allowance for accounts receivable	$ 5,659	$ 4,335
Allowance for unbilled services	$ 1,411	$ 1,629
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (shares)	1,000,000	1,000,000
Preferred stock, shares issued (shares)	0	0
Preferred stock, shares outstanding (shares)	0	0
Common stock, par value ( in dollars per share )	$ 0	$ 0
Common stock, shares authorized (shares)	25,000,000	25,000,000
Common stock, shares issued (shares)	6,768,575	6,934,265
Common stock, shares outstanding (shares)	6,768,575	6,934,265

v3.25.0.1

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
OPERATING ACTIVITIES:
Net income	$ 46,653	$ 38,481	$ 43,619
Adjustments to reconcile net income to net cash provided by operating activities, net of effect of acquired businesses:
Depreciation and amortization	11,677	11,564	11,996
Right-of-use asset amortization	15,147	14,273	13,755
Deferred income taxes	(2,865)	(4,634)	189
Share-based compensation expense	5,291	4,400	4,773
Bad debt expense (recovery)	534	533	(345)
Unrealized foreign currency remeasurement (gains) losses, net	(468)	61	122
Changes in operating assets and liabilities:
Accounts receivable	(21,400)	2,210	(24,929)
Unbilled services	(797)	(5,070)	(5,382)
Prepaid expenses and other current assets, and other assets	(10,360)	1,210	(485)
Forgivable loans	(11,770)	2,678	(10,539)
Incentive cash awards payable	9,840	8,122	6,618
Accounts payable, accrued expenses, and other liabilities	23,158	4,007	2,253
Lease liabilities	(14,905)	(17,763)	(16,524)
Net cash provided by operating activities	49,735	60,072	25,121
INVESTING ACTIVITIES:
Purchases of property and equipment	(16,623)	(2,366)	(3,813)
Consideration paid for acquisitions, net	(1,500)	(577)	(14,352)
Net cash used in investing activities	(18,123)	(2,943)	(18,165)
FINANCING ACTIVITIES:
Issuance of common stock, principally stock options exercises	0	805	1,411
Borrowings under revolving line of credit	102,000	105,000	126,000
Repayments under revolving line of credit	(102,000)	(105,000)	(126,000)
Payments for debt issuance costs	0	0	(1,008)
Tax withholding payments reimbursed by shares	(3,209)	(3,063)	(2,145)
Cash dividends paid	(12,300)	(10,807)	(9,580)
Repurchase of common stock	(33,348)	(31,417)	(27,630)
Net cash used in financing activities	(48,857)	(44,482)	(38,952)
Effect of foreign exchange rates on cash and cash equivalents	(1,630)	1,492	(2,687)
Net increase (decrease) in cash and cash equivalents	(18,875)	14,139	(34,683)
Cash and cash equivalents at beginning of period	45,586	31,447	66,130
Cash and cash equivalents at end of period	26,711	45,586	31,447
Noncash investing and financing activities:
Increase (decrease) in accounts payable and accrued expenses for property and equipment	598	(91)	(268)
Excise tax on share repurchases	(270)	(247)	0
Asset retirement obligations	191	0	0
Right-of-use assets obtained in exchange for lease obligations	10,084	3,198	2,436
Supplemental cash flow information:
Cash paid for taxes	21,444	14,011	15,646
Cash paid for interest	4,145	3,539	1,579
Cash paid for amounts included in operating lease liabilities	$ 20,963	$ 22,272	$ 21,306

v3.25.0.1

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Jan. 01, 2022		7,362,703
Beginning balance at Jan. 01, 2022	$ 205,834	$ 0	$ 215,784	$ (9,950)
Increase (Decrease) in Shareholders' Equity
Net income	43,619		43,619
Foreign currency translation adjustment	(5,031)			(5,031)
Exercise of stock options (in shares)		61,645
Exercise of stock options	1,411	$ 1,411
Share-based compensation expense	4,773	$ 4,773
Restricted shares vesting (in shares)		66,127
Redemption of vested employee restricted shares for tax withholding (in shares)		(21,057)
Redemption of vested employee restricted shares for tax withholding	(2,145)	$ (2,145)
Shares repurchased (in shares)		(319,534)
Shares repurchased	(27,630)	$ (2,296)	(25,334)
Accrued dividends on unvested shares	(97)		(97)
Cash dividends paid to shareholders	(9,580)		(9,580)
Ending balance (in shares) at Dec. 31, 2022		7,149,884
Ending balance at Dec. 31, 2022	211,154	$ 1,743	224,392	(14,981)
Increase (Decrease) in Shareholders' Equity
Net income	38,481		38,481
Foreign currency translation adjustment	2,799			2,799
Exercise of stock options (in shares)		26,000
Exercise of stock options	805	$ 805
Share-based compensation expense	4,400	$ 4,400
Restricted shares vesting (in shares)		83,158
Redemption of vested employee restricted shares for tax withholding (in shares)		(28,619)
Redemption of vested employee restricted shares for tax withholding	(3,063)	$ (3,063)
Shares repurchased (in shares)		(296,158)
Shares repurchased	(31,417)	$ (3,885)	(27,532)
Accrued excise tax on shares repurchased	(247)		(247)
Accrued dividends on unvested shares	(4)		(4)
Cash dividends paid to shareholders	$ (10,807)		(10,807)
Ending balance (in shares) at Dec. 30, 2023	6,934,265	6,934,265
Ending balance at Dec. 30, 2023	$ 212,101	$ 0	224,283	(12,182)
Increase (Decrease) in Shareholders' Equity
Net income	46,653		46,653
Foreign currency translation adjustment	(2,869)			(2,869)
Share-based compensation expense	5,291	$ 5,291
Restricted shares vesting (in shares)		61,631
Redemption of vested employee restricted shares for tax withholding (in shares)		(20,942)
Redemption of vested employee restricted shares for tax withholding	(3,209)	$ (3,209)
Shares repurchased (in shares)		(206,379)
Shares repurchased	(33,348)	$ (419)	(32,929)
Accrued excise tax on shares repurchased	(270)		(270)
Dividends, Stock, Net	(24)		(24)
Cash dividends paid to shareholders	$ (12,300)		(12,300)
Ending balance (in shares) at Dec. 28, 2024	6,768,575	6,768,575
Ending balance at Dec. 28, 2024	$ 212,073	$ 1,663	$ 225,461	$ (15,051)

v3.25.0.1

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends paid to shareholders (in dollars per share)	$ 1.75	$ 1.50	$ 1.29

v3.25.0.1

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 28, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Description of Business CRA International, Inc. ("CRA" or the "Company") is a worldwide leading consulting services firm that applies advanced analytic techniques and in-depth industry knowledge to complex engagements for a broad range of clients. CRA offers services in two broad areas: litigation, regulatory, and financial consulting and management consulting. CRA operates in one business segment. CRA operates its business under its registered trade name, Charles River Associates. Fiscal Year and Quarters CRA's fiscal year end is the Saturday nearest December 31 of each year. CRA's fiscal years periodically contain 53 weeks rather than 52 weeks. Fiscal 2024, fiscal 2023, and fiscal 2022 were 52-week years. CRA's fiscal quarter ends are determined as the last Saturday nearest the respective calendar quarter end. Basis of Presentation The consolidated financial statements include the accounts of CRA International, Inc. and its wholly-owned subsidiaries (collectively the "Company") which require consolidation, after the elimination of intercompany accounts and transactions. Estimates The preparation of financial statements in conformity with GAAP requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of consolidated revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, revenue recognition on fixed-price contracts, variable consideration to be included in the transaction price of revenue contracts, the useful life of long-lived assets, measurement of operating lease right-of-use ("ROU") assets and liabilities, share-based compensation, valuation of contingent consideration liabilities, valuation of acquired intangible assets, goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, accrued incentive compensation, and certain other accrued expenses. These items are monitored and analyzed by CRA for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. CRA bases its estimates on historical experience and various other assumptions that CRA believes to be reasonable under the circumstances. Actual results may differ from those estimates if CRA's assumptions based on past experience or other assumptions do not turn out to be substantially accurate. Cash and Cash Equivalents CRA considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash equivalents consist principally of money market funds with original maturities of three months or less when purchased. Concentrations of Credit Risk CRA holds cash in accounts at various third-party financial institutions. At times, these deposits may exceed federally insured limits. As of December 28, 2024, CRA's cash accounts were concentrated at two financial institutions, which potentially exposes CRA to credit risks. The financial institutions are creditworthy and the Company has not experienced any losses related to such accounts. CRA does not believe that there is significant risk of non-performance by the financial institutions, and its cash on deposit is fully liquid. CRA continually monitors the credit ratings of the institutions. Foreign Currency Translation Asset and liability accounts of CRA's foreign subsidiaries are translated into U.S. Dollars at reporting period-end exchange rates and operating accounts are translated at average exchange rates for each fiscal month. The resulting translation adjustments are recorded in shareholders' equity as a component of accumulated other comprehensive income (loss). Foreign currency transactions are remeasured at current exchanges rates, with adjustments recorded as foreign currency gains (losses), net, on the consolidated statements of operations. These foreign currency transactions may be realized or unrealized based upon whether the transaction has settled as of the reporting period-end. The net effect of transaction gains and losses recorded in income before provision for income taxes amounted to losses of $0.1 million for fiscal 2024, losses of $1.4 million for fiscal 2023, and gains of $1.9 million for fiscal 2022. Revenue Recognition and Allowances for Accounts Receivable and Unbilled Services Revenue is recognized when CRA satisfies a performance obligation by transferring services promised in a contract to a client in an amount that reflects the consideration that CRA expects to receive in exchange for those services. Performance obligations in CRA's contracts represent distinct or separate service streams that CRA provides to clients. If, at the outset of an arrangement, CRA determines that an enforceable contract does not exist, revenues are deferred until all criteria for an enforceable contract are met. CRA derives substantially all of its revenues from the performance of professional services for its clients. The contracts that CRA enters into and operates under specify whether the engagement will be billed on a time-and-materials basis or a fixed-price basis. •Time-and-materials arrangements require the client to pay based on the number of hours worked at contractually agreed-upon hourly rates. Revenues are recognized from these arrangements based on hours incurred and contracted rates based on a right-to-payment for services completed to date. When a time-and-materials arrangement has a "cap" or "limit" amount, revenue is recognized up to the cap or limit amount specified by the client, based on the efforts or hours incurred and expenses incurred. Thereafter, revenue is reserved pending an amendment of the cap or limit. •Fixed-price arrangements require the client to pay a contractually agreed-upon fee in exchange for a pre-established set of professional services. Fees are based on estimates of the costs and timing for completing a performance obligation. Under fixed-price arrangements, revenues are generally recognized using a proportional performance method, which is based on the ratio of costs incurred to the total estimated costs for completing a performance obligation. CRA's fixed-price arrangements generally have a single performance obligation. For arrangements that contain multiple performance obligations, the fixed price is allocated based on the estimated relative standalone selling prices of the promised services underlying each performance obligation. CRA has elected as a practical expedient to not disclose the aggregate amount of the transaction price allocated to unsatisfied performance obligations as of December 28, 2024 and December 30, 2023, as CRA's contracts have an original expected duration of one year or less or revenue has been recognized at the amount for which CRA has the right to invoice for consulting services performed. Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other third-party vendor expenses, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. Sales, value-added, and other taxes collected on behalf of third parties are excluded from revenue. Commissions to non-employee experts are expensed when incurred if the related amortization period is expected to be one year or less. Differences between the timing of billing and the recognition of revenue are recognized as either unbilled services or deferred revenues in the accompanying consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. Client prepayments and retainers are classified as deferred revenues and recognized over future periods as earned in accordance with the applicable retention agreement. CRA usually issues invoices to its customers on a monthly basis, and payment is usually due upon receipt of the invoice unless contract terms state otherwise. When determining the transaction price of a contract, an adjustment is made if payment from a customer occurs either significantly before or significantly after performance, resulting in a significant financing component. CRA does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays is one year or less. None of CRA's contracts contained a significant financing component as of December 28, 2024 or December 30, 2023. Contract Balances from Contracts with Customers The timing of revenue recognition, billings, and cash collections results in accounts receivables, unbilled services, and contract liabilities on the consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance-based or contingent fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur. CRA defines contract liabilities as advance payments from or billings to its clients for services that have not yet been performed or earned. When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after performance obligations have been satisfied and all revenue recognition criteria have been met. Contract liabilities are included in deferred revenue and other liabilities on the consolidated balance sheets. Variable Consideration Variable consideration to be included in the transaction price is estimated using the expected value method. Variable consideration is included in the transaction price if it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Revenues from CRA's consulting services are recorded at the net transaction price, which includes estimates of variable consideration for which reserves are established. Variable consideration reserves are based on specific price concessions and those expected to be extended to CRA clients estimated by CRA's historical realization rates. Reserves for variable consideration are recorded as a component of the allowances for accounts receivable and unbilled services on the consolidated balance sheets. Actual amounts of consideration ultimately received may differ from CRA's estimates. If actual results in the future vary from its estimates, CRA adjusts these estimates in the period such variances become known. Adjustments to the reserves for variable consideration are included in revenues in the consolidated statement of operations. Reserves for Credit Risk CRA's accounts receivable and unbilled services consist of receivables from a broad range of clients in a variety of industries located throughout the U.S. and in other countries. CRA performs a credit evaluation of its clients to minimize its collectability risk. Periodically, CRA will require advance payment from certain clients. However, CRA does not require collateral or other security. CRA maintains allowances for accounts receivable and unbilled services for estimated losses resulting from clients’ failure to make required payments. CRA estimates these allowances based on historical charge-off rates, adjusted for days of sales outstanding and expected changes to clients’ financial conditions during the anticipated collection period. CRA writes off allowances when management determines the balance is uncollectible and all efforts of collection have been exhausted. Bad debt expense, net of recoveries of previously written off allowances, is recorded as a component of selling, general and administrative expenses in the consolidated statements of operations. Costs of Services Costs of services include the salaries, bonuses, share-based compensation expense, forgivable loan amortization, and benefits of our employee consultants. Costs of services also include out-of-pocket and other third-party vendor expenses, and the salaries of support staff whose time is billed directly to clients, such as librarians, editors, and programmers, as well as the amounts billed to us by our outside consultants for services rendered while completing a project. Costs of services does not include depreciation and amortization. Selling, General and Administrative Expenses Selling, general and administrative expenses include salaries, bonuses, share-based compensation expense, and benefits of our administrative and support staff, commissions to non-employee experts for generating new business, office rent, marketing, and other costs. Business Combinations CRA accounts for business acquisitions using the acquisition method of accounting, which requires assets acquired and liabilities assumed to be measured and recorded at their estimated fair values as of the acquisition date, with certain exceptions. Right-of-use assets and lease liabilities are recorded on the date of acquisition in accordance with ASC Topic 842, Leases. In addition, contract assets and contract liabilities are recorded at the acquisition date as if the acquirer had originated the contracts in accordance with ASC 606, Accounting Standards Update No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. All other tangible assets and identifiable intangible assets acquired and liabilities assumed are recorded at their fair value as of the date of acquisition. The purchase price is determined as the fair value of consideration transferred. Goodwill is recognized for the excess of consideration transferred over the estimated fair value of the identifiable net assets acquired. Intangible assets that are separate from goodwill and have determinable useful lives are valued separately. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets, discount rates that we believe reflect the risk factors associated with the related cash flows, and estimates of useful lives. The useful lives of identifiable intangible assets acquired in a business acquisition are estimated based on the expected period that we will receive substantially all of the projected future benefits from the intangible asset. Deferred Compensation CRA accounts for performance-based and service-based cash awards using an accrual method where changes in estimates are accounted for prospectively over the remaining service period. To the extent the terms of an award attribute all or a portion of the expected future benefits to a period of service greater than one year, the cost of those benefits is accrued over the employee's or non-employee's requisite service period in a systematic and rational manner. The requisite service period typically ranges from two to seven years starting with the employee's employment date or non-employee's affiliation date. For an employee or non-employee consultant currently affiliated with CRA, the requisite service period generally begins at the start of the award's measurement period. A recipient of such an award is expected to be employed by or affiliated with CRA for the entire measurement period. If the recipient's employment or affiliation with CRA terminates during the measurement period, the amount paid will be determined in accordance with the recipient's specific contract provisions. The terms of award agreements may include the achievement of minimum required financial targets over the award's measurement period. These financial targets may include a measure of revenue generation, profitability, or both. The amount of the liability of the award agreements is estimated based on internally generated financial projections. The process of projecting these financial targets over the measurement period is subjective and requires judgment and estimates. There can be no assurance that the estimates and assumptions used in preparing these projections will prove to be accurate. Leases CRA is a lessee under certain operating leases for office space and equipment. CRA determines whether a contract is a lease at the inception of the contract, based on whether the contract provides CRA the right to control the use of a physically distinct asset or substantially all of the capacity of an asset. At the commencement date, operating lease liabilities and ROU assets are recognized in the consolidated balance sheet. Lease liabilities are based on the present value of lease payments over the lease term, discounted using an incremental borrowing rate specific to the underlying asset. ROU assets are equal to the lease liability, adjusted for payments made to the lessor prior to the lease commencement date and lease incentives received, such as tenant improvement allowances. CRA estimates its incremental borrowing rate for each leased asset based on the interest rate CRA would incur to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment. CRA recognizes rent expense for its operating leases on a straight-line basis over the term of the lease. CRA classifies as short-term leases any leases with an initial noncancellable term of twelve months or less that do not include an option to purchase the underlying asset that CRA is reasonably certain to exercise. ROU assets and lease liabilities related to short-term leases are excluded from the consolidated balance sheets. CRA leases office space and equipment. CRA's equipment leases are generally short-term. CRA's office space leases have remaining lease terms between one and approximately eleven years, many of which include one or more options to extend the term for periods of up to five years for each option. Certain office space leases contain options to terminate the lease early, which may include a penalty for exercising the option. Many of the termination options require notice within a specified period, after which the option is no longer available to CRA if not exercised. The extension options and termination options may be exercised at CRA's sole discretion. CRA does not consider in the measurement of ROU assets and lease liabilities an option to extend or terminate a lease if CRA is not reasonably certain to exercise the option. As of December 28, 2024, CRA has not included any options to extend or terminate in its measurement of ROU assets or lease liabilities. Certain of CRA's office space leases impose asset retirement obligations due to office modifications or the periodic redecoration of the premises. These obligations are included in deferred compensation and other non-current liabilities on the consolidated balance sheets and are recorded at a value based on their estimated discounted cash flows. Many of CRA's office space leases include fixed and variable payments. Variable payments relate to real estate taxes, sales or use taxes, insurance, operating expenses, and common area maintenance, which are usually billed at actual amounts incurred proportionate to CRA's rented square feet of the building. Variable payments that do not depend on an index or rate are expensed by CRA as they are incurred and are not included in the measurement of the lease liability. Many of CRA's leases contain both lease and non-lease components. For office space leases, lease and non-lease components are accounted for as a single component. For equipment leases, fixed and variable payments are allocated to each component relative to observable or estimated standalone prices. CRA measures its variable lease costs as the portion of variable payments that are allocated to lease components. Goodwill Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value of the identifiable net assets acquired. Goodwill is tested annually for impairment as of October 15 and if events or changes in circumstances indicate that the carrying value may not be recoverable. CRA assesses goodwill at the reporting unit level. For CRA's fiscal 2024 goodwill impairment analysis, it operated as one reporting unit, which is its consulting services. The annual goodwill impairment test may use a qualitative or quantitative assessment. In performing the qualitative assessment, CRA considers various factors, such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, a sustained decrease in share price, and factors specific to the reporting unit. In performing the quantitative assessment, CRA compares the estimated value of its reporting unit to its net book value to identify potential impairment. CRA estimates the fair value of its consulting business reporting unit utilizing its market capitalization plus an appropriate control premium. Market capitalization is determined by multiplying CRA's shares outstanding by the market price of its common stock. CRA determines the control premium utilizing data from publicly available premium studies for the trailing four quarters for public company transactions in its industry group. If the estimated fair value of the reporting unit is less than its net book value, goodwill is impaired. Intangible Assets Intangible assets are comprised of customer relationship intangibles, which are separable from goodwill and have determinable useful lives. CRA's intangible assets are valued separately and amortized over their estimated useful lives using the straight-line method. Property and Equipment Property and equipment are recorded at cost. Depreciation is calculated using the straight-line method based on the estimated useful lives of approximately three years for computer equipment, three to ten years for computer software, and ten years for furniture and fixtures. Amortization of leasehold improvements is calculated using the straight-line method over the shorter of the lease term or the estimated useful life of the leasehold improvements. Expenditures for maintenance and repairs are expensed as incurred. Expenditures for renewals and betterments are capitalized. Debt Issuance Costs CRA records its debt issuance costs related to its revolving credit facility as an asset and amortizes the costs over the term of the credit agreement using the straight-line method. Debt issuance costs in the amount of $0.2 million and $0.4 million are included in prepaid expenses and other current assets and other assets, respectively, in the consolidated balance sheets as of December 28, 2024. Debt issuance costs in the amount of $0.2 million and $0.6 million are included in prepaid expenses and other current assets and other assets, respectively, in the consolidated balance sheets as of December 30, 2023. Impairment of Long-Lived Assets CRA reviews the carrying value of its long-lived assets (primarily property and equipment, finite-lived intangible assets, and ROU assets) to assess the recoverability of these assets whenever events or circumstances indicate that impairment may have occurred. Factors CRA considers important that could trigger an impairment review include, among others, the following: •a significant underperformance relative to expected historical or projected future operating results; •a significant decrease in the market price of a long-lived asset (asset group); •a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business; •a significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group); •an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); •a current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); •a current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life; and •a significant negative industry or economic trend. If CRA determines that an impairment review is required, CRA would review the expected future undiscounted cash flows to be generated by the assets or asset groups. If CRA determines that the carrying value of long-lived assets or asset groups may not be recoverable, CRA would measure any impairment based on a projected discounted cash flow method using a discount rate determined by CRA to be commensurate with the risk inherent in CRA's current business model. If impairment is indicated through this review, the carrying amount of the assets would be reduced to their estimated fair value. Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurement, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement). CRA's financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments or because their stated interest rates are indicative of market interest rates. Income Taxes CRA records income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized based on estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases. CRA includes in the estimate of deferred tax assets and liabilities an estimate of the realizable benefits from operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. CRA is required to establish a valuation allowance on its deferred tax assets to reflect the likelihood of realization. Significant management judgment is required in determining deferred tax assets and liabilities and any valuation allowance recorded against its net deferred tax assets. The weight of all available evidence is evaluated to determine whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The decision to record a valuation allowance requires varying degrees of judgment based upon the nature of the item giving rise to the deferred tax asset. If, after a valuation allowance is recorded, it is determined that CRA would be able to realize deferred tax assets in the future in excess of their net recorded amount, CRA would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. CRA's effective tax rate may vary from period to period based on changes in estimated taxable income or loss; changes to the valuation allowance; changes to federal, state, or foreign tax laws; future expansion into areas with varying country, state, and local income tax rates; deductibility of certain costs; uncertain tax positions; expenses by jurisdiction; and results of acquisitions or dispositions. The calculation of CRA's tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different tax jurisdictions. CRA is periodically reviewed by domestic and foreign tax authorities. These reviews include questions regarding the timing and amount of deductions and the allocation of income among various tax jurisdictions. CRA accounts for uncertainties in income tax positions in accordance with ASC Topic 740, Income Taxes ("ASC 740"). The number of years with open tax audits varies depending on the tax jurisdiction. CRA has elected to recognize the tax on global intangible low-taxed income ("GILTI") as a period expense in the period the tax is incurred. As such, CRA has included its GILTI provision associated with current-year operations solely within the estimated annual effective tax rate ("EAETR") and has not provided additional GILTI on deferred items. Share-Based Compensation CRA accounts for equity-based compensation using a fair value based recognition method. Under the fair value recognition requirements of ASC Topic 718, Compensation-Stock Compensation ("ASC Topic 718"), share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. For those awards that are deemed probable of vesting, CRA recognizes the estimated fair value as expense over the requisite service period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. In accordance with ASC Topic 718, for time-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the restricted stock units and awards and recognizes the cost for awards that are probable of vesting over the requisite service period on a straight-line basis. Performance-vesting restricted stock units are expensed using the graded attribution method. The forfeiture rate is based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures. Common Stock and Equity Equity transactions consist primarily of the repurchase by CRA of its common stock under its share repurchase program and the recognition of compensation expense and issuance of common stock under CRA’s 2006 Equity Incentive Plan. The Company repurchases its common stock under its share repurchase program in open market purchases (including through any Rule 10b5-1 plan adopted by CRA) or in privately negotiated transactions in accordance with applicable insider trading and other securities laws and regulations. The purchase price of common stock is first charged against available paid-in capital (“PIC”) until PIC is exhausted, after which the purchase price is charged to retained earnings. CRA’s common stock has no par value. All shares repurchased have been retired. Net Income (Loss) Per Share CRA computes basic net income or loss per share utilizing the two-class method, whereby net earnings are allocated to each class of common stock and participating security as if all the net earnings for the period had been distributed. Under the two-class method, basic net income or loss per share is computed by dividing net income or loss allocated to common stock by the weighted-average number of common shares outstanding. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends. Potentially dilutive shares are excluded from the basic net income or loss per share calculation. CRA computes diluted net income or loss per share utilizing the more dilutive of either the two-class method or the treasury stock method. Under the two-class method, diluted net income or loss per share is computed by dividing net income or loss by the sum of the weighted-average number of shares determined from the basic earnings per share computation and the number of common stock equivalents that would have a dilutive effect. Under the treasury stock method, the weighted average number of common shares outstanding is increased by the potentially dilutive common shares. Potentially dilutive shares are related to our restricted stock, stock options, time-vesting RSUs, and performance-vesting RSUs. To the extent that there is a net loss, CRA assumes all common stock equivalents to be anti-dilutive, and they are excluded from diluted weighted-average shares outstanding. Recent Accounting Standards Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures On December 28, 2024, CRA adopted Accounting Standards Update ("ASU") No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"), which established reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. Recent Accounting Standards Not Yet Adopted Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued Accounting Standards Update ("ASU") No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). The ASU requires disclosure of specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state, foreign taxes, and individual jurisdiction. ASU 2023-09 also requires income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. ASU 2023-09 is effective for CRA for annual periods beginning after December 15, 2024. CRA plans to adopt the amendment during the annual reporting for fiscal year 2025. CRA has begun to assess the impact of the amendment and has modeled out the changes to its income tax disclosures. As the amendment relates solely to disclosures, the adoption is not expected to have an effect on CRA's financial results. Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses In November 2024, the FASB issued Accounting Standards Update ("ASU") No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses ("ASU 2024-03"). The ASU requires disclosure, in the notes to the financial statements, specified information about certain costs and expenses including employee compensation, depreciation, and intangible asset amortization. ASU 2024-03 is effective for CRA for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. CRA is in the process of evaluating the impact of adopting ASU 2024-03.

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Revenues and Allowances	12 Months Ended
	Dec. 28, 2024
Revenue from Contract with Customer [Abstract]
Revenues and Allowances	Revenues and Allowances The contracts CRA enters into and operates under specify whether the projects are billed on a time-and-materials or a fixed-price basis. Time-and-materials contracts are typically used for litigation, regulatory, and financial consulting projects while fixed-price contracts are principally used for management consulting projects. In general, project costs are classified in costs of services and are based on the direct salary of CRA's employee consultants on the engagement, plus all direct expenses incurred to complete the project, including any amounts billed to CRA by its non-employee experts. Disaggregation of Revenue The following tables disaggregate CRA's revenue by type of contract and geographic location (in thousands): Year Ended Year Ended Year Ended Type of Contract December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Consulting services revenues: Fixed-price $ 126,657  $ 113,983  $ 110,129  Time-and-materials 560,757  509,993  480,772  Total $ 687,414  $ 623,976  $ 590,901  Revenues have been attributed to locations based on the location of the legal entity generating the revenues. Year Ended Year Ended Year Ended Geographic Breakdown December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Consulting services revenues: United States $ 558,803  $ 493,923  $ 470,233  United Kingdom 86,533  94,445  89,235  Other 42,078  35,608  31,433  Total $ 687,414  $ 623,976  $ 590,901  Reserves for Variable Consideration and Credit Risk Revenues from CRA's consulting services are recorded at the net transaction price, which includes estimates of variable consideration for which reserves are established. Variable consideration reserves are based on specific price concessions and those expected to be extended to CRA customers estimated by CRA's historical realization rates. Reserves for variable consideration are recorded as a component of the allowances for accounts receivable and unbilled services on the consolidated balance sheets. Adjustments to the reserves for variable consideration are included in revenues on the consolidated statements of operations. CRA also maintains allowances for accounts receivable and unbilled services for estimated losses resulting from clients’ failure to make required payments. Under ASC 326, CRA estimates allowances based on historical charge-off rates, adjusted for days sales outstanding and expected changes to clients’ financial conditions during the anticipated collection period. Bad debt expense, net of recoveries of previously written off allowances, is recorded as a component of selling, general and administrative expenses on the consolidated statements of operations. A rollforward of the variable consideration and doubtful accounts reserves for accounts receivable, which includes allowances for doubtful accounts of $1.1 million and $0.6 million as of December 28, 2024 and December 30, 2023, respectively, is as follows (in thousands): Fiscal Year Fiscal Year 2024 2023 Balance at beginning of fiscal year $ 4,335  $ 2,640  Increases to reserves, net of recoveries 5,355  5,510  Amounts written off and foreign currency translation (4,031) (3,815) Balance at end of fiscal year $ 5,659  $ 4,335  A rollforward of the variable consideration and doubtful accounts reserves for unbilled services is as follows (in thousands): Fiscal Year Fiscal Year 2024 2023 Balance at beginning of fiscal year $ 1,629  $ 1,120  Increases to reserves, net of recoveries 10,565  7,966  Amounts written off and foreign currency translation (10,783) (7,457) Balance at end of fiscal year $ 1,411  $ 1,629  The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Bad debt expense (recovery), net $ 534  $ 533  $ (345) Reimbursable Expenses Revenues also include reimbursements for costs incurred by CRA in fulfilling its performance obligations, including travel and other out-of-pocket expenses, fees for outside consultants, and other reimbursable expenses. CRA recovers substantially all of these costs. The following expenses are subject to reimbursement (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Reimbursable expenses $ 65,739  $ 65,277  $ 63,318  Contract Balances from Contracts with Customers The timing of revenue recognition, billings, and cash collections results in accounts receivables, unbilled services, and contract liabilities in the consolidated balance sheets. Revenues recognized for services performed, but not yet billed to clients, are recorded as unbilled services. The following table presents the open and closing balances of CRA's accounts receivable, net and unbilled services, net (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Accounts receivable, net $ 162,293  $ 142,729  $ 143,644  Unbilled services, net $ 57,255  $ 56,827  $ 51,343  CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance-based or contingent fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur. The contract assets balance was immaterial as of December 28, 2024 and December 30, 2023. When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after performance obligations have been satisfied and all revenue recognition criteria have been met. Contract liabilities are included in deferred revenue and other liabilities in the consolidated balance sheets. The following table presents the closing balances of CRA's contract liabilities (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Contract liabilities $ 7,340  $ 6,037  $ 6,977  CRA recognized the following revenue that was included in the contract liabilities balance as of the opening of the respective period or for performance obligations satisfied in previous periods (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Amounts included in contract liabilities at the beginning of the fiscal year $ 5,885  $ 6,700  $ 8,325  Performance obligations satisfied in previous fiscal years $ 3,607  $ 2,912  $ 2,207

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Forgivable Loans	12 Months Ended
	Dec. 28, 2024
Forgivable Loans
Forgivable Loans	Forgivable Loans In order to attract and retain highly skilled professionals, CRA may issue forgivable loans to employees and non-employee experts, certain of which may be denominated in local currencies. A portion of these loans is collateralized. The forgivable loans have terms that are generally between two and six years with interest rates currently ranging up to 5.12%. The principal amount of forgivable loans and accrued interest is forgiven by CRA over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with CRA and complies with certain contractual requirements. During fiscal years 2024, 2023 and 2022 there were no balances due under these loans for which the full principal and interest were not forgiven or not collected upon termination of employment or affiliation with CRA. The forgiveness of the principal amount of the loans is recorded as compensation over the service period, which is consistent with the term of the loans. The following table presents forgivable loan activity for the respective periods (in thousands): Fiscal Year Fiscal Year 2024 2023 Beginning balance $ 53,941  $ 56,456  Advances 45,494  23,342  Repayments (2,761) (1,816) Reclassifications from accrued expenses or to other assets (1) (9,989) —  Amortization (2) (31,055) (24,198) Effects of foreign currency translation (138) 157  Ending balance $ 55,492  $ 53,941  Current portion of forgivable loans $ 6,535  $ 8,759  Non-current portion of forgivable loans $ 48,957  $ 45,182  _______________________________ (1)Relates to the reclassification of performance awards previously recorded as accrued expenses or forgivable loans that have been reclassified to other receivables. (2)During the quarter ended June 29, 2024, approximately $5.7 million of amortization was accelerated due to involuntary terminations.

v3.25.0.1

Leases	12 Months Ended
	Dec. 28, 2024
Leases [Abstract]
Leases	Leases The components of CRA's lease expenses, which are included in the consolidated statements of operations, are as follows (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Operating lease cost $ 19,156  $ 18,783  $ 18,494  Short-term lease cost 327  371  285  Variable lease cost 7,923  6,960  5,986  Total lease cost $ 27,406  $ 26,114  $ 24,765  The following table presents summary information for CRA's lease terms and discount rates for its operating leases: December 28, 2024 December 30, 2023 December 31, 2022 Weighted average remaining lease term—operating leases 5.7 years 5.8 years 6.7 years Weighted average discount rate—operating leases 3.9  % 3.6  % 3.6  % At December 28, 2024, CRA had the following maturities of lease liabilities related to office space, all of which are under non-cancellable operating leases (in thousands): Fiscal Year Operating Lease Commitments 2025 $ 22,062  2026 22,033  2027 22,116  2028 16,396  2029 14,756  Thereafter 19,999  Total lease payments 117,362  Less: imputed interest (14,125) Total $ 103,237  Certain of our operating leases have terms that impose asset retirement obligations due to office modifications or the periodic redecoration of the premises, which are included in accrued expenses and deferred compensation and other non-current liabilities in our consolidated balance sheets. As of December 28, 2024 and December 30, 2023, these redecoration and asset retirement obligations were approximately $2.4 million and $2.2 million, respectively. As of December 28, 2024, CRA had no additional operating leases that had not yet commenced.

v3.25.0.1

Goodwill and Intangible Assets	12 Months Ended
	Dec. 28, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The changes in the carrying amount of goodwill for fiscal 2024 and fiscal 2023 are as follows (in thousands): Fiscal Year Fiscal Year 2024 2023 Goodwill $ 165,882  $ 164,815  Accumulated goodwill impairment (71,893) (71,893) Goodwill, net at beginning of fiscal year 93,989  92,922  Additions due to acquisitions —  415  Foreign currency translation adjustment (252) 652  Goodwill, net at end of fiscal year $ 93,737  $ 93,989  Goodwill, net at December 28, 2024, is comprised of goodwill of $165.6 million and accumulated impairment of $71.9 million. There were no impairment losses related to goodwill during fiscal 2024, fiscal 2023, or fiscal 2022. Intangible assets that are separable from goodwill and have determinable useful lives are valued separately and amortized using the straight-line method over their expected useful lives. There were no impairment losses related to intangible assets during fiscal 2024, fiscal 2023, or fiscal 2022. The components of acquired identifiable intangible assets are as follows (in thousands): December 28, 2024 December 30, 2023 Useful Life (in years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 10 15,300  (8,084) 7,216  13,800  (6,604) 7,196  As a result of an asset acquisition in CRA's intellectual property practice, CRA recognized $1.5 million of intangible assets related to customer relationships during the second quarter of fiscal 2024. Amortization expense related to intangible assets was $1.5 million, $1.4 million, and $1.2 million for fiscal 2024, fiscal 2023, and fiscal 2022, respectively. Amortization of intangible assets held at December 28, 2024 for the next five fiscal years and thereafter is expected to be as follows (in thousands): Fiscal Year Amortization Expense 2025 $ 1,468  2026 1,530  2027 774  2028 708  2029 708  Thereafter 2,028  $ 7,216

v3.25.0.1

Property and Equipment	12 Months Ended
	Dec. 28, 2024
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment consist of the following (in thousands): December 28, 2024 December 30, 2023 Computer, office equipment, and software $ 36,497  $ 31,261  Leasehold improvements 65,639  61,652  Furniture 17,306  16,103  Total cost 119,442  109,016  Accumulated depreciation and amortization (74,237) (70,840) Total property and equipment, net $ 45,205  $ 38,176  Depreciation expense was $10.1 million, $10.0 million, and $10.8 million in fiscal 2024, fiscal 2023, and fiscal 2022, respectively. Long-lived assets by geographic location are as follows (in thousands): Geographic Breakdown December 28, 2024 December 30, 2023 Long-lived assets (property and equipment, net): United States $ 37,676  $ 31,798  United Kingdom 4,112  4,646  Other 3,417  1,732  Total long-lived assets (property and equipment, net) $ 45,205  $ 38,176

v3.25.0.1

Accrued Expenses	12 Months Ended
	Dec. 28, 2024
Accrued Liabilities, Current [Abstract]
Accrued Expenses	Accrued Expenses Accrued expenses consist of the following (in thousands): December 28, 2024 December 30, 2023 Compensation and related expenses $ 167,899  $ 143,647  Performance awards 159  16,556  Direct project accruals 2,236  1,704  Other 11,119  9,133  Total accrued expenses $ 181,413  $ 171,040  As of December 28, 2024 and December 30, 2023, approximately $144.2 million and $121.2 million, respectively, of accrued bonuses for fiscal 2024 and fiscal 2023 were included above in "Compensation and related expenses".

v3.25.0.1

Income Taxes	12 Months Ended
	Dec. 28, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The components of income before provision for income taxes are as follows (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Income before provision for income taxes: U.S. $ 51,549  $ 41,238  $ 45,387  Foreign 14,693  11,050  13,413  Total $ 66,242  $ 52,288  $ 58,800  The provision (benefit) for income taxes consists of the following (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Currently payable: Federal $ 12,747  $ 11,544  $ 8,805  Foreign 3,959  2,796  2,956  State 5,748  4,101  3,231  Total current expense 22,454  18,441  14,992  Deferred: Federal (2,295) (2,963) (21) Foreign 146  (1,041) 114  State (716) (630) 96  Total deferred expense (benefit) (2,865) (4,634) 189  Total tax expense $ 19,589  $ 13,807  $ 15,181  A reconciliation of CRA's tax rates with the federal statutory rate is as follows: Fiscal Year Fiscal Year Fiscal Year 2024 2023 2022 Federal statutory rate 21.0  % 21.0  % 21.0  % State income taxes, net of federal income tax benefit 6.0  5.0  5.2  Foreign Rate Differential 1.2  0.6  (0.4) Share-based compensation (0.8) (1.1) (2.4) Meals & Entertainment Expense 0.8  0.9  0.3  Executive Compensation 1.5  1.7  1.6  Valuation Allowance —  (1.5) 0.7  Other (0.1) (0.2) (0.2) Annual effective tax rate 29.6  % 26.4  % 25.8  % The components of CRA's deferred tax assets and liabilities are as follows (in thousands): December 28, 2024 December 30, 2023 Deferred tax assets: Accrued compensation and related expense $ 20,679  $ 18,211  Allowance for doubtful accounts 2,324  2,100  Net operating loss carryforwards 693  883  Lease liabilities 26,627  27,791  Foreign exchange and other 540  19  Total gross deferred tax assets 50,863  49,004  Less: valuation allowance (2) (6) Total deferred tax assets, net of valuation allowance 50,861  48,998  Deferred tax liabilities: Goodwill and other intangible asset amortization 6,109  5,599  Right-of-Use assets 21,311  22,472  Property and equipment 6,912  6,761  Prepaids and other 1,068  1,343  Total deferred tax liabilities 35,400  36,175  Net deferred tax assets $ 15,461  $ 12,823  At December 28, 2024, CRA had U.S. local and foreign net operating loss carryforwards of $2.0 million, a decrease of $0.6 million from the prior fiscal year-end, with lives ranging from 20 years to indefinite. The change in the total valuation allowance for the current fiscal year was immaterial. The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands): Fiscal Year Fiscal Year 2024 2023 Balance at beginning of period $ —  $ 35  Additions for tax positions taken during prior years 276  Additions for tax positions taken during the current year 459  —  Reductions as a result of a lapse of the applicable statutes of limitations —  (35) Balance at end of the period $ 735  $ —  CRA files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. CRA adjusts its unrecognized tax benefits and the associated interest in light of changing facts and circumstances. A number of years may elapse before an uncertain tax position is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, CRA believes that its unrecognized tax benefits reflect the most likely outcome. At the end of fiscal 2024, accrued interest for uncertain tax positions was immaterial. CRA's total unrecognized tax benefit at the end of fiscal 2024 is $0.7 million. Settlement of any particular position could require the use of cash. Of the total $0.7 million balance at the end of fiscal 2024, a favorable resolution would result in $0.2 million being recognized as a reduction to the effective income tax rate in the period of resolution. There are no unrecognized tax benefits expected to reverse in the next twelve months. The number of years with open tax audits varies depending on the tax jurisdiction. CRA's major taxing jurisdiction is the United States where CRA is no longer subject to U.S. federal examinations by the Internal Revenue Service for years before fiscal 2021. Within the significant states where CRA is subject to income tax, CRA is no longer subject to examinations by state taxing authorities before fiscal 2020. CRA's United Kingdom ("U.K.") subsidiary's corporate tax returns are no longer subject to examination by His Majesty's Revenue and Customs for years before fiscal 2023. If amounts are repatriated from certain of our foreign subsidiaries, CRA could be subject to deferred taxes that are a consequence of foreign exchange translation from earnings that are no longer considered permanently reinvested. CRA considers all other undistributed earnings to be indefinitely reinvested. Foreign withholding taxes, estimated to be $0.5 million, have not been recorded for these foreign subsidiaries.

v3.25.0.1

Share-Based Compensation	12 Months Ended
	Dec. 28, 2024
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	Share-Based Compensation CRA recorded approximately $5.3 million, $4.4 million, and $4.8 million of compensation expense for fiscal 2024, fiscal 2023, and fiscal 2022, respectively, for share-based awards consisting of stock options, shares of restricted stock, time-vesting restricted stock units, and performance-vesting restricted stock units issued to employees and directors, based on their respective estimated grant date fair values. Performance-vesting restricted stock units are expensed using the graded attribution method. Share-based Compensation Plans.    As of December 28, 2024, CRA's active equity-based compensation plans consist of its Amended and Restated 2006 Equity Incentive Plan, as amended (the "2006 Equity Plan"), and its 1998 Employee Stock Purchase Plan (the "1998 ESPP"), a tax-qualified plan under Section 423 of the Internal Revenue Code. CRA has a long-term incentive program, or "LTIP," which is used as a framework for grants made under the 2006 Equity Plan to its senior corporate leaders, practice leaders and key revenue generators. Under the LTIP, participants have received a mixture of stock options, time-vesting restricted stock units, and performance-vesting restricted stock units. CRA's Cash Incentive Plan facilitates grants to LTIP participants of service-based and performance-based cash awards as a component of the LTIP. The LTIP is designed to reward CRA's senior corporate leaders, practice leaders and key revenue generators and provide them with the opportunity to share in the long-term growth of CRA. 2006 Equity Plan: Maximum and Available Shares.    The 2006 Equity Plan authorizes the grant of a variety of incentive and performance awards to CRA's directors, employees and non-employee experts, including stock options, shares of restricted stock, restricted stock units, and other equity awards. The shares available for grant under the 2006 Equity Plan as of December 28, 2024 was 585,026. Stock Options.    A summary of option activity during fiscal 2024 from the 2006 Equity Plan is as follows: Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value (in thousands) Outstanding at December 30, 2023 45,200  $ 46.15  $ 2,382  Fiscal 2024: Granted —  $ —  Exercised —  $ —  $ —  Expired —  $ —  Forfeited —  $ —  $ —  Outstanding at December 28, 2024 45,200  $ 46.15  3.45 $ 6,359  Option exercisable at December 28, 2024 45,200  $ 46.15  3.45 $ 6,359  Vested or expected to vest at December 28, 2024 45,200  $ 46.15  3.45 $ 6,359  There were no stock options granted in fiscal 2024, fiscal 2023, and fiscal 2022. CRA determines the weighted average fair market value for stock options granted using the Black-Scholes option-pricing model. Generally, the risk-free interest rate is based on U.S. Treasury interest rates with corresponding terms consistent with the expected life of the stock options. Expected volatility and expected life are based on CRA's historical experience. Expected dividend yield is determined based on CRA's annualized dividend rate per share, as a percentage of average market price of the common stock, on each dividend payment date. The forfeiture rate is based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures. No stock options were exercised in fiscal 2024. The aggregate intrinsic value of stock options exercised in fiscal 2023, and fiscal 2022 was approximately $1.5 million, and $4.9 million, respectively. There were no stock options that vested during fiscal 2024 and 2023. The total fair value of stock options that vested during fiscal 2022 was $0.1 million. As of December 28, 2024, there was no unrecognized compensation cost, net of expected forfeitures, related to non-vested stock options granted. Options granted during or prior to fiscal 2016 expire on the seventh anniversary of the date of grant. Options granted during or after fiscal 2017 expire on the tenth anniversary of the date of grant. Restricted Stock.    CRA grants shares of restricted stock, which are subject to the execution of a restricted stock agreement, under its 2006 Equity Incentive Plan. Generally, shares of restricted stock vest in four equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to shares of restricted stock as of December 28, 2024 was $1.6 million, which is expected to be recognized over a weighted-average period of 2.8 years. The forfeiture rate of 0.9% used for shares of restricted stock was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures. The following table provides a roll-forward of the shares of restricted stock under the 2006 Equity Incentive Plan over fiscal 2024: Shares of Restricted Stock Number of Shares Weighted-Average Grant Date Fair Value Non-vested at December 30, 2023 22,556  $ 86.18  Granted 5,904  $ 165.03  Vested (10,551) $ 74.09  Forfeited —  $ —  Non-vested at December 28, 2024 17,909  $ 119.30  The total fair value of shares of restricted stock that vested during fiscal 2024, fiscal 2023, and fiscal 2022 was $0.8 million, $0.7 million, and $0.6 million, respectively. Time-Vesting RSUs.    CRA grants time-vesting restricted stock units, which are subject to the execution of a restricted stock unit agreement, under its 2006 Equity Incentive Plan. Generally, time-vesting restricted stock units vest in four or five equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to time-vesting restricted stock units as of December 28, 2024 was $3.1 million, which is expected to be recognized over a weighted-average period of 2.2 years. The forfeiture rate of 0.9% used for time-vesting restricted stock units was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures. The following table provides a roll-forward of the time-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2024: Time-Vesting Restricted Stock Units Number of Units Weighted-Average Grant Date Fair Value Non-vested at December 30, 2023 60,891  $ 76.55  Granted 15,401  $ 132.56  Vested (27,768) $ 65.00  Forfeited (132) $ 102.25  Non-vested at December 28, 2024 48,392  $ 100.93  The total fair value of time-vesting restricted stock units that vested during fiscal 2024, fiscal 2023, and fiscal 2022 was $1.8 million, $1.6 million, and $1.4 million, respectively. Performance-Vesting RSUs.    CRA grants performance-vesting restricted stock units ("PRSUs"), which are subject to the execution of a restricted stock unit agreement, under its 2006 Equity Incentive Plan. Generally, achievement of performance measures for PRSUs are based on a two-year performance period, after which the units determined based on this achievement will vest three-fourths in the first year following the performance period and one-fourth on the fourth anniversary of the date of grant. Beginning with the 2022 grant, fifty percent will vest in the first year following the performance period and one-fourth on the fourth and fifth anniversaries of the date of the grant. Performance periods and vesting schedules may vary based on the terms of individuals grants. The number of units determined based on the achievement of a PRSUs performance measures generally ranges from 50% to 150% of the PRSUs' target number of units, though achievement ranges may vary by grant. For PRSUs awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the award and recognizes the cost over the requisite service period using the graded attribution method. The following table provides a roll-forward of the performance-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2024. For purposes of this table, granted PRSUs are counted based on the maximum number of units that could vest upon achievement of the PRSUs' performance conditions which equaled 150% of the PRSU's target number of units beginning with 2022 grants and 125% of the PRSUs' target number of units for all grants issued prior to 2022. Performance-Vesting Restricted Stock Units Number of Units Weighted-Average Grant Date Fair Value Non-vested at December 30, 2023 71,338  $ 85.48  Granted 30,670  $ 148.28  Vested (23,312) $ 69.72  Forfeited (10,148) $ 85.40  Non-vested at December 28, 2024 68,548  $ 118.95  1998 ESPP.    In fiscal 1998, CRA adopted the 1998 ESPP, a tax-qualified plan under Section 423 of the Internal Revenue Code. The 1998 ESPP authorizes the issuance of up to an aggregate of 243,000 shares of common stock to participating employees at a purchase price equal to 85% of fair market value on either the first or the last day of the one-year offering period under the plan. In fiscal 2024, fiscal 2023, and fiscal 2022, there were no offering periods under this plan and no shares were issued. As of December 28, 2024, there were 211,777 shares available for grant under the 1998 ESPP.

v3.25.0.1

Net Income Per Share	12 Months Ended
	Dec. 28, 2024
Earnings Per Share [Abstract]
Net Income Per Share	Net Income Per Share CRA calculates basic earnings per share using the two-class method. CRA calculates diluted earnings per share using the more dilutive of either the two-class method or treasury stock method. The two-class method was more dilutive for fiscal 2024, fiscal 2023, and fiscal 2022. Under the two-class method, net earnings are allocated to each class of common stock and participating security as if all the net earnings for the period had been distributed. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders. Net earnings allocable to these participating securities were not material for fiscal 2024, fiscal 2023, and fiscal 2022. The following table presents the calculation of basic and diluted net income per share (in thousands, except per share data): Year Ended Year Ended Year Ended December 28, 2024 December 30, 2023 December 31, 2022 Numerator: Net income — basic $ 46,653  $ 38,481  $ 43,619  Less: net income attributable to participating shares 127  136  167  Net income — diluted $ 46,526  $ 38,345  $ 43,452  Denominator: Weighted average shares outstanding — basic 6,821  7,008  7,218  Effect of dilutive stock options and restricted stock units 87  110  137  Weighted average shares outstanding — diluted 6,908  7,118  7,355  Net income per share: Basic $ 6.82  $ 5.48  $ 6.02  Diluted $ 6.74  $ 5.39  $ 5.91  Certain share-based awards were anti-dilutive because their exercise price exceeded the average market price over the respective period. The following table presents the anti-dilutive share-based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding (in thousands): Year Ended Year Ended Year Ended December 28, 2024 December 30, 2023 December 31, 2022 Anti-dilutive share-based awards excluded 1  7  —

v3.25.0.1

Fair Value of Financial Instruments	12 Months Ended
	Dec. 28, 2024
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurements and Disclosures, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement). As of December 28, 2024, CRA did not have any financial instruments measured at fair value on a recurring basis. The following table shows CRA's financial instruments recorded in the consolidated financial statements as of December 30, 2023, which are measured at fair value on a recurring basis (in thousands): December 30, 2023 Level 1 Level 2 Level 3 Assets: Money market mutual funds $ —  $ —  $ —  Total Assets $ —  $ —  $ —  Liabilities: Contingent consideration liability $ —  $ —  $ 190  Total Liabilities $ —  $ —  $ 190  The contingent consideration liability in the table above is for estimated future contingent consideration payments related to the acquisition of bioStrategies Group, Inc. ("bSG"). The fair value measurement of this liability is based on significant inputs not observed in the market and thus represents a Level 3 measurement. The significant unobservable inputs used in the fair value measurement of this contingent consideration liability is CRA's measure of the estimated payout based on internally generated revenue projections, expected volatility of the revenue projections, and discount rates. The fair value of the contingent consideration was determined using a Monte Carlo simulation. The fair value of this contingent consideration liability is reassessed on a quarterly basis by CRA using additional information as it becomes available, and any change in the fair value estimate is recorded in costs of services (exclusive of depreciation and amortization) on the consolidated statements of operations. The following table summarizes the changes in the contingent consideration liability (in thousands): Fiscal Year Fiscal Year 2024 2023 Beginning balance $ 190  $ 1,056  Remeasurement of acquisition-related contingent consideration (190) (934) Accretion —  68  Ending balance $ —  $ 190

v3.25.0.1

Credit Agreement	12 Months Ended
	Dec. 28, 2024
Debt Disclosure [Abstract]
Credit Agreement	Credit Agreement CRA is party to a Credit Agreement, dated as of August 19, 2022 (as amended, the "Credit Agreement") with Bank of America, N.A., as swingline lender, a letter of credit issuing bank and administrative agent, and with Citizens Bank, N.A., as a letter of credit issuing bank. The Credit Agreement provides CRA with a $250.0 million revolving credit facility, which may be decreased at CRA's option to $200.0 million during the period from July 16 in a year through January 15 in the next year. Additionally, for the period from January 16 to July 15 of each calendar year, CRA may elect to not increase the revolving credit facility to $250.0 million. The revolving credit facility includes a $25.0 million sublimit for the issuance of letters of credit. CRA may use the proceeds of the revolving credit loans under the Credit Agreement for general corporate purposes and may repay any borrowings under the revolving credit facility at any time, but any borrowings must be repaid no later than August 19, 2027. Borrowings under the revolving credit facility bear interest at a rate per annum equal to one of the following rates, at CRA's election, plus an applicable margin as described below: (i) in the case of borrowings in U.S. dollars, the Base Rate (as defined in the Credit Agreement), (ii) in the case of borrowings in U.S. dollars, a rate based on Term SOFR (as defined in the Credit Agreement) for the applicable interest period, (iii) in the case of borrowings in Euros, EURIBOR (as defined in the Credit Agreement) for the applicable interest period, (iv) in the case of borrowings in Pounds Sterling, a daily rate based on SONIA (as defined in the Credit Agreement), (v) in the case of borrowings in Canadian Dollars, Term CORRA (as defined in the Credit Agreement) for the applicable interest period, (vi) in the case of borrowings in Swiss Francs, a daily rate based on SARON (as defined in the Credit Agreement), or (vii) in the case of borrowings in any other Alternate Currency (as defined in the Credit Agreement), the relevant daily or term rate determined as provided in the Credit Agreement. The applicable margin on borrowings based on the Base Rate varies within a range of 0.25% to 1.00% depending on CRA's consolidated net leverage ratio, and the applicable margin on borrowings based on any of the other rates described above varies within a range of 1.25% to 2.00% depending on CRA's consolidated net leverage ratio. CRA is required to pay a fee on the amount available to be drawn under any letter of credit issued under the revolving credit facility at a rate per annum that varies between 1.25% and 2.00% depending on CRA's consolidated net leverage ratio. In addition, CRA is required to pay a fee on the unused portion of the revolving credit facility at a rate per annum that varies between 0.175% and 0.250% depending on CRA's consolidated net leverage ratio. Under the Credit Agreement, CRA must comply with various financial and non-financial covenants. The primary financial covenants consist of a maximum consolidated net leverage ratio of 3.0 to 1 and a minimum consolidated interest coverage ratio of 2.5 to 1. The primary non-financial covenants include, but are not limited to, restrictions on CRA's ability to incur future indebtedness, engage in acquisitions or dispositions, pay dividends or repurchase capital stock, and enter into business combinations. Any indebtedness outstanding under the revolving credit facility may become immediately due upon the occurrence of stated events of default, including CRA's failure to pay principal, interest or fees, or upon the breach of any covenant. As of December 28, 2024, CRA was in compliance with the covenants of the Credit Agreement. There were no borrowings outstanding under the Credit Agreement as of December 28, 2024 or December 30, 2023. As of December 28, 2024, the amount available under the revolving credit facility was reduced by certain letters of credit outstanding, which amounted to $4.0 million.

v3.25.0.1

Employee Benefit Plans	12 Months Ended
	Dec. 28, 2024
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans CRA maintains a qualified defined contribution 401(k) plan, which covers substantially all of its U.S. employees. Under the plan, participants are entitled to make pre-tax and/or Roth post-tax contributions up to the annual maximums established by the Internal Revenue Service. Under the plan, participants are also entitled to make after-tax contributions up to $20,000 per calendar year. CRA matches a certain percentage of participant contributions pursuant to the terms of the plan, which contributions are limited to a percentage of the participant’s eligible compensation. CRA made contributions related to the plan of $4.6 million, $4.5 million and $4.0 million for fiscal 2024, fiscal 2023, and fiscal 2022, respectively. CRA also maintains several defined contribution pension plans for its employees in the U.K. and other foreign countries. CRA made contributions related to these plans of $1.6 million, $1.5 million and $1.3 million for fiscal 2024, fiscal 2023, and fiscal 2022, respectively.

v3.25.0.1

Segment Reporting	12 Months Ended
	Dec. 28, 2024
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting CRA manages its business globally within one operating segment, professional and consulting services, in accordance with ASC Topic 280, Segment Reporting (“ASC 280”). Financial information is provided to and evaluated regularly by the chief operating decision maker, which is our Chief Executive Officer. Segment information is consistent with how management reviews the business, makes investing and resource allocation decisions and assesses operating performance. CRA derives revenues by providing professional and consulting services to clients on economic, financial, litigation, and regulatory matters. We support corporate clients and attorneys with high-quality research, analysis, and expert testimony in a wide range of litigation and regulatory proceedings. In addition to litigation support, our management consulting services leverage our expertise in economics, finance, and business analysis to assist clients with strategy development, performance improvement, corporate strategy, and market analysis. We serve clients across a broad spectrum of industries, including blockchain and cryptocurrency, communications and media, consumer products, health and wellness, energy, entertainment and leisure, financial services, healthcare, life sciences, manufacturing and industrials, natural resources, retail and distribution, technology, and transportation. Our services encompass key areas such as finance, accounting, economics, insurance, and forensic accounting, including investigations. The accounting policies of the professional and consulting services segment are the same as those described in Note 1. The chief operating decision maker assesses performance for the professional and consulting services segment and decides how to allocate resources based on consolidated net income that is also reported in the consolidated statements of operations as net income. The measure of segment assets is reported in the consolidated balance sheets as total assets. The chief operating decision maker uses consolidated net income to evaluate income generated from segment assets and monitor operating costs to make decisions on the use of operating cash flows, including discretionary investments in capital assets. Consolidated net income is used to monitor budget versus actual results which are used in assessing CRA's performance and in establishing discretionary compensation, talent acquisition and retention, sales targets, pricing, and other sales and operating cost decisions. The following table represents consolidated net income reported by segment revenue, segment profit or loss, and significant segment expenses for the fiscal years ended December 28, 2024, December 30, 2023, and December 31, 2022, respectively (in thousands): Year Ended Year Ended Year Ended December 28, 2024 December 30, 2023 December 31, 2022 Revenues $ 687,414  $ 623,976  $ 590,901  Employee compensation and fringe benefit costs 418,717  378,611  350,225  Forgivable loan amortization 31,055  24,198  24,403  Client reimbursable expenses 65,739  65,277  63,318  Other segment expense 1 105,661  103,602  94,155  Provision for income taxes 19,589  13,807  15,181  Segment net income 46,653  38,481  43,619  Reconciliation of profit or loss Adjustments and reconciling items —  —  —  Consolidated net income $ 46,653  $ 38,481  $ 43,619  1 Other segment expenses included in segment net income includes, rent, commissions to non-employee experts, legal and professional services, software subscription and data services, travel and entertainment expenses, training and marketing expenses, other operating expenses, depreciation and amortization, interest expense, net, and foreign currency gains (losses), net.

v3.25.0.1

Business Acquisition	12 Months Ended
	Dec. 28, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Business Acquisition	Business Acquisition On February 28, 2022, CRA acquired substantially all business assets and assumed certain liabilities of Welch Consulting, Ltd. (“Welch Consulting”), a Texas limited partnership. Welch Consulting provided economic, business, and strategic consulting services principally involving labor and employment issues. The acquisition expanded CRA’s business opportunities, expertise, and market presence with the addition of 45 colleagues and offices in Bryan, Texas; Los Angeles, California; and Washington, D.C. A non-employee expert of CRA served as an agent and attorney-in-fact on behalf of Welch Consulting. The non-employee expert did not receive compensation or a portion of the purchase price as part of the transaction. On November 29, 2022, CRA acquired substantially all of the business assets and assumed certain liabilities of bSG, a Chicago-based consulting firm focused on developing commercial strategies for healthcare products and technologies. The acquisition expanded CRA’s business opportunities, expertise, and market presence with the addition of 17 colleagues with an office in Chicago, Illinois. Transaction related expenses, which are principally legal and accounting service fees, amounted to $0.3 million for the fiscal year-to-date period ended December 31, 2022 and are included in selling, general and administrative expenses in the consolidated statements of operations.

v3.25.0.1

Commitments and Contingencies	12 Months Ended
	Dec. 28, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies As described in Note 12, CRA is party to standby letters of credit with its bank in support of the minimum future lease payments under certain operating leases for office space. CRA is subject to legal actions arising in the ordinary course of business. In management's opinion, based on current knowledge, CRA believes it has adequate legal defenses or insurance coverage, or both, with respect to the eventuality of such actions. CRA does not believe any settlement or judgment relating to any pending legal action would materially affect its financial position or results of operations. However, the outcome of such legal actions is inherently unpredictable and subject to inherent uncertainties.

v3.25.0.1

Subsequent Events	12 Months Ended
	Dec. 28, 2024
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On February 20, 2025, CRA announced that its Board of Directors authorized a $45.0 million expansion to its existing share repurchase program. On February 20, 2025, CRA announced that its Board of Directors declared a quarterly cash dividend of $0.49 per common share, payable on March 14, 2025 to shareholders of record as of March 4, 2025.

v3.25.0.1

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 46,653	$ 38,481	$ 43,619

v3.25.0.1

Insider Trading Arrangements	3 Months Ended	12 Months Ended
	Dec. 28, 2024 shares	Dec. 28, 2024 shares
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		Name and Title Date of Adoption of Rule 10b5-1 Trading Plan Scheduled Expiration Date of Rule 10b5-1 Trading Plan Nature of Trading Arrangement Aggregate Number of Securities Paul A. Maleh, President and Chief Executive Officer December 10, 2024 March 17, 2026 Sale 30,000
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Paul A. Maleh [Member]
Trading Arrangements, by Individual
Name	Paul A. Maleh
Title	President and Chief Executive Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	December 10, 2024
Expiration Date	March 17, 2026
Arrangement Duration	462 days
Aggregate Available	30,000	30,000

v3.25.0.1

Insider Trading Policies and Procedures	12 Months Ended
	Dec. 28, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

v3.25.0.1

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 28, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Our cybersecurity program and policies establish the responsibilities of individuals and committees tasked with oversight of security risk management and provide broad directives that support implementation for identifying, assessing and managing risks from cybersecurity threats. We conduct an annual information security risk assessment which includes a review of the organization’s performance of administrative, technical and physical safeguards protecting personal and confidential information. Information security related policies are reviewed on an annual basis and approved by the owners of each functional area. We engage independent third-parties to conduct ethical hacks of key systems, aiding our understanding of control effectiveness and facilitating the implementation of more robust controls. We periodically engage with a third-party assessment firm to conduct reviews of our overall program and to examine our security controls to help us better align our cybersecurity program with industry standards. To monitor and decrease the risks from cybersecurity threats associated with our use of third-party service providers, potential new vendors with a greater degree of system or data access are subjected to a security vetting process prior to engagement. Existing critical vendors that store or process company or client information are reviewed annually through commercially reasonable efforts such as questionnaires. In the event of a cybersecurity incident which jeopardizes the confidentiality, integrity, or availability of our information and technology infrastructure and systems, we utilize a regularly tested incident response plan. The plan defines an organized approach to dealing with cybersecurity incidents, and identifies roles, responsibilities and escalation protocols. The plan is designed to provide an orderly response to incidents, minimize impact, initiate appropriate communications internally and externally, and identify recommendations to mitigate future incidents. Cybersecurity incidents may be detected through a variety of means, including employee notification to our IT personnel, notification from external parties (e.g., customers, vendors, or service providers), and automated event-detection notifications. Once a potential cybersecurity incident is identified, IT personnel assigned to the incident assess the severity of the event and sensitivity of any compromised data and follow the reporting and escalation procedures set forth in the incident response plan. Events that could have a high impact or that require additional judgment are escalated to the ISC. The ISC designates an incident response team to continue investigation of the incident to determine the extent of exposure and damage, and works to contain the damage and isolate the affected system, apply security measures and ultimately recover systems. Should a cybersecurity incident be escalated to the ISC, the ISC notifies the Chief Legal Counsel in his capacity as chair of the ERC. In the event of a cybersecurity incident that meets certain characteristics as defined in the incident response plan, the Chief Legal Counsel, as chair of the ERC, would inform the Board of Directors or the executive committee thereof.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Our cybersecurity program and policies establish the responsibilities of individuals and committees tasked with oversight of security risk management and provide broad directives that support implementation for identifying, assessing and managing risks from cybersecurity threats. We conduct an annual information security risk assessment which includes a review of the organization’s performance of administrative, technical and physical safeguards protecting personal and confidential information. Information security related policies are reviewed on an annual basis and approved by the owners of each functional area.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Our management is responsible for the day-to-day management of the risks that we face, while our Board of Directors, as a whole, has responsibility for the oversight of our enterprise risk management, including cybersecurity. Under the oversight of the Board of Directors, cybersecurity risk is managed under the direction of our Information Security department, the Information Security Council ("ISC") and the Enterprise Risk Committee (“ERC”).
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The ISC is a standing committee that acts as a point of escalation for security incidents and is headed by our Chief Information Officer (“CIO”).
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The ISC is a standing committee that acts as a point of escalation for security incidents and is headed by our Chief Information Officer (“CIO”). Our CIO has over 20 years of experience in the IT field, holds a Bachelor of Science in Information Systems and is Microsoft Certified Solutions Expert (MCSE) certified. Other members of the ISC include IT senior leadership, IT operations and corporate management and a member from our Forensic & Cyber Investigations practice. Other members of the ISC have work experience related to information security issues and/or hold industry certificates, including Certified Information Systems Security Professional (CISSP). The ERC is a standing committee providing oversight on overall enterprise risk. The ERC is chaired by our Chief Legal Counsel and is composed of representatives from senior management.
Cybersecurity Risk Role of Management [Text Block]	Our management is responsible for the day-to-day management of the risks that we face, while our Board of Directors, as a whole, has responsibility for the oversight of our enterprise risk management, including cybersecurity. Under the oversight of the Board of Directors, cybersecurity risk is managed under the direction of our Information Security department, the Information Security Council ("ISC") and the Enterprise Risk Committee (“ERC”). The ISC is a standing committee that acts as a point of escalation for security incidents and is headed by our Chief Information Officer (“CIO”). Our CIO has over 20 years of experience in the IT field, holds a Bachelor of Science in Information Systems and is Microsoft Certified Solutions Expert (MCSE) certified. Other members of the ISC include IT senior leadership, IT operations and corporate management and a member from our Forensic & Cyber Investigations practice. Other members of the ISC have work experience related to information security issues and/or hold industry certificates, including Certified Information Systems Security Professional (CISSP). The ERC is a standing committee providing oversight on overall enterprise risk. The ERC is chaired by our Chief Legal Counsel and is composed of representatives from senior management. The Board of Directors receives regular updates and reports from members of senior management regarding our cybersecurity risks and protection measures, including any notable cybersecurity incidents, and evaluates risks posed by cybersecurity threats.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The ISC is a standing committee that acts as a point of escalation for security incidents and is headed by our Chief Information Officer (“CIO”).
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our CIO has over 20 years of experience in the IT field, holds a Bachelor of Science in Information Systems and is Microsoft Certified Solutions Expert (MCSE) certified. Other members of the ISC include IT senior leadership, IT operations and corporate management and a member from our Forensic & Cyber Investigations practice. Other members of the ISC have work experience related to information security issues and/or hold industry certificates, including Certified Information Systems Security Professional (CISSP).
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	Cybersecurity incidents may be detected through a variety of means, including employee notification to our IT personnel, notification from external parties (e.g., customers, vendors, or service providers), and automated event-detection notifications. Once a potential cybersecurity incident is identified, IT personnel assigned to the incident assess the severity of the event and sensitivity of any compromised data and follow the reporting and escalation procedures set forth in the incident response plan. Events that could have a high impact or that require additional judgment are escalated to the ISC. The ISC designates an incident response team to continue investigation of the incident to determine the extent of exposure and damage, and works to contain the damage and isolate the affected system, apply security measures and ultimately recover systems.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

v3.25.0.1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 28, 2024
Accounting Policies [Abstract]
Fiscal Year and Quarters	Fiscal Year and Quarters CRA's fiscal year end is the Saturday nearest December 31 of each year. CRA's fiscal years periodically contain 53 weeks rather than 52 weeks. Fiscal 2024, fiscal 2023, and fiscal 2022 were 52-week years. CRA's fiscal quarter ends are determined as the last Saturday nearest the respective calendar quarter end.
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of CRA International, Inc. and its wholly-owned subsidiaries (collectively the "Company") which require consolidation, after the elimination of intercompany accounts and transactions.
Estimates	Estimates The preparation of financial statements in conformity with GAAP requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of consolidated revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, revenue recognition on fixed-price contracts, variable consideration to be included in the transaction price of revenue contracts, the useful life of long-lived assets, measurement of operating lease right-of-use ("ROU") assets and liabilities, share-based compensation, valuation of contingent consideration liabilities, valuation of acquired intangible assets, goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, accrued incentive compensation, and certain other accrued expenses. These items are monitored and analyzed by CRA for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. CRA bases its estimates on historical experience and various other assumptions that CRA believes to be reasonable under the circumstances. Actual results may differ from those estimates if CRA's assumptions based on past experience or other assumptions do not turn out to be substantially accurate.
Cash and Cash Equivalents	Cash and Cash Equivalents CRA considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash equivalents consist principally of money market funds with original maturities of three months or less when purchased.
Concentrations of Credit Risk	Concentrations of Credit Risk CRA holds cash in accounts at various third-party financial institutions. At times, these deposits may exceed federally insured limits. As of December 28, 2024, CRA's cash accounts were concentrated at two financial institutions, which potentially exposes CRA to credit risks. The financial institutions are creditworthy and the Company has not experienced any losses related to such accounts. CRA does not believe that there is significant risk of non-performance by the financial institutions, and its cash on deposit is fully liquid. CRA continually monitors the credit ratings of the institutions.
Foreign Currency Translation	Foreign Currency Translation Asset and liability accounts of CRA's foreign subsidiaries are translated into U.S. Dollars at reporting period-end exchange rates and operating accounts are translated at average exchange rates for each fiscal month. The resulting translation adjustments are recorded in shareholders' equity as a component of accumulated other comprehensive income (loss). Foreign currency transactions are remeasured at current exchanges rates, with adjustments recorded as foreign currency gains (losses), net, on the consolidated statements of operations. These foreign currency transactions may be realized or unrealized based upon whether the transaction has settled as of the reporting period-end.
Revenue Recognition and Allowances for Accounts Receivable and Unbilled Services	Revenue Recognition and Allowances for Accounts Receivable and Unbilled Services Revenue is recognized when CRA satisfies a performance obligation by transferring services promised in a contract to a client in an amount that reflects the consideration that CRA expects to receive in exchange for those services. Performance obligations in CRA's contracts represent distinct or separate service streams that CRA provides to clients. If, at the outset of an arrangement, CRA determines that an enforceable contract does not exist, revenues are deferred until all criteria for an enforceable contract are met. CRA derives substantially all of its revenues from the performance of professional services for its clients. The contracts that CRA enters into and operates under specify whether the engagement will be billed on a time-and-materials basis or a fixed-price basis. •Time-and-materials arrangements require the client to pay based on the number of hours worked at contractually agreed-upon hourly rates. Revenues are recognized from these arrangements based on hours incurred and contracted rates based on a right-to-payment for services completed to date. When a time-and-materials arrangement has a "cap" or "limit" amount, revenue is recognized up to the cap or limit amount specified by the client, based on the efforts or hours incurred and expenses incurred. Thereafter, revenue is reserved pending an amendment of the cap or limit. •Fixed-price arrangements require the client to pay a contractually agreed-upon fee in exchange for a pre-established set of professional services. Fees are based on estimates of the costs and timing for completing a performance obligation. Under fixed-price arrangements, revenues are generally recognized using a proportional performance method, which is based on the ratio of costs incurred to the total estimated costs for completing a performance obligation. CRA's fixed-price arrangements generally have a single performance obligation. For arrangements that contain multiple performance obligations, the fixed price is allocated based on the estimated relative standalone selling prices of the promised services underlying each performance obligation. CRA has elected as a practical expedient to not disclose the aggregate amount of the transaction price allocated to unsatisfied performance obligations as of December 28, 2024 and December 30, 2023, as CRA's contracts have an original expected duration of one year or less or revenue has been recognized at the amount for which CRA has the right to invoice for consulting services performed. Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other third-party vendor expenses, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. Sales, value-added, and other taxes collected on behalf of third parties are excluded from revenue. Commissions to non-employee experts are expensed when incurred if the related amortization period is expected to be one year or less. Differences between the timing of billing and the recognition of revenue are recognized as either unbilled services or deferred revenues in the accompanying consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. Client prepayments and retainers are classified as deferred revenues and recognized over future periods as earned in accordance with the applicable retention agreement. CRA usually issues invoices to its customers on a monthly basis, and payment is usually due upon receipt of the invoice unless contract terms state otherwise. When determining the transaction price of a contract, an adjustment is made if payment from a customer occurs either significantly before or significantly after performance, resulting in a significant financing component. CRA does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays is one year or less. None of CRA's contracts contained a significant financing component as of December 28, 2024 or December 30, 2023. Contract Balances from Contracts with Customers The timing of revenue recognition, billings, and cash collections results in accounts receivables, unbilled services, and contract liabilities on the consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance-based or contingent fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur. CRA defines contract liabilities as advance payments from or billings to its clients for services that have not yet been performed or earned. When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after performance obligations have been satisfied and all revenue recognition criteria have been met. Contract liabilities are included in deferred revenue and other liabilities on the consolidated balance sheets. Variable Consideration Variable consideration to be included in the transaction price is estimated using the expected value method. Variable consideration is included in the transaction price if it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Revenues from CRA's consulting services are recorded at the net transaction price, which includes estimates of variable consideration for which reserves are established. Variable consideration reserves are based on specific price concessions and those expected to be extended to CRA clients estimated by CRA's historical realization rates. Reserves for variable consideration are recorded as a component of the allowances for accounts receivable and unbilled services on the consolidated balance sheets. Actual amounts of consideration ultimately received may differ from CRA's estimates. If actual results in the future vary from its estimates, CRA adjusts these estimates in the period such variances become known. Adjustments to the reserves for variable consideration are included in revenues in the consolidated statement of operations. Reserves for Credit Risk CRA's accounts receivable and unbilled services consist of receivables from a broad range of clients in a variety of industries located throughout the U.S. and in other countries. CRA performs a credit evaluation of its clients to minimize its collectability risk. Periodically, CRA will require advance payment from certain clients. However, CRA does not require collateral or other security. CRA maintains allowances for accounts receivable and unbilled services for estimated losses resulting from clients’ failure to make required payments. CRA estimates these allowances based on historical charge-off rates, adjusted for days of sales outstanding and expected changes to clients’ financial conditions during the anticipated collection period. CRA writes off allowances when management determines the balance is uncollectible and all efforts of collection have been exhausted. Bad debt expense, net of recoveries of previously written off allowances, is recorded as a component of selling, general and administrative expenses in the consolidated statements of operations.
Costs of Services	Costs of Services Costs of services include the salaries, bonuses, share-based compensation expense, forgivable loan amortization, and benefits of our employee consultants. Costs of services also include out-of-pocket and other third-party vendor expenses, and the salaries of support staff whose time is billed directly to clients, such as librarians, editors, and programmers, as well as the amounts billed to us by our outside consultants for services rendered while completing a project. Costs of services does not include depreciation and amortization.
Selling, General and Administrative Expenses	Selling, General and Administrative Expenses Selling, general and administrative expenses include salaries, bonuses, share-based compensation expense, and benefits of our administrative and support staff, commissions to non-employee experts for generating new business, office rent, marketing, and other costs.
Business Combinations	Business Combinations CRA accounts for business acquisitions using the acquisition method of accounting, which requires assets acquired and liabilities assumed to be measured and recorded at their estimated fair values as of the acquisition date, with certain exceptions. Right-of-use assets and lease liabilities are recorded on the date of acquisition in accordance with ASC Topic 842, Leases. In addition, contract assets and contract liabilities are recorded at the acquisition date as if the acquirer had originated the contracts in accordance with ASC 606, Accounting Standards Update No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. All other tangible assets and identifiable intangible assets acquired and liabilities assumed are recorded at their fair value as of the date of acquisition. The purchase price is determined as the fair value of consideration transferred. Goodwill is recognized for the excess of consideration transferred over the estimated fair value of the identifiable net assets acquired. Intangible assets that are separate from goodwill and have determinable useful lives are valued separately. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets, discount rates that we believe reflect the risk factors associated with the related cash flows, and estimates of useful lives. The useful lives of identifiable intangible assets acquired in a business acquisition are estimated based on the expected period that we will receive substantially all of the projected future benefits from the intangible asset.
Deferred Compensation	Deferred Compensation CRA accounts for performance-based and service-based cash awards using an accrual method where changes in estimates are accounted for prospectively over the remaining service period. To the extent the terms of an award attribute all or a portion of the expected future benefits to a period of service greater than one year, the cost of those benefits is accrued over the employee's or non-employee's requisite service period in a systematic and rational manner. The requisite service period typically ranges from two to seven years starting with the employee's employment date or non-employee's affiliation date. For an employee or non-employee consultant currently affiliated with CRA, the requisite service period generally begins at the start of the award's measurement period. A recipient of such an award is expected to be employed by or affiliated with CRA for the entire measurement period. If the recipient's employment or affiliation with CRA terminates during the measurement period, the amount paid will be determined in accordance with the recipient's specific contract provisions. The terms of award agreements may include the achievement of minimum required financial targets over the award's measurement period. These financial targets may include a measure of revenue generation, profitability, or both. The amount of the liability of the award agreements is estimated based on internally generated financial projections. The process of projecting these financial targets over the measurement period is subjective and requires judgment and estimates. There can be no assurance that the estimates and assumptions used in preparing these projections will prove to be accurate.
Leases	Leases CRA is a lessee under certain operating leases for office space and equipment. CRA determines whether a contract is a lease at the inception of the contract, based on whether the contract provides CRA the right to control the use of a physically distinct asset or substantially all of the capacity of an asset. At the commencement date, operating lease liabilities and ROU assets are recognized in the consolidated balance sheet. Lease liabilities are based on the present value of lease payments over the lease term, discounted using an incremental borrowing rate specific to the underlying asset. ROU assets are equal to the lease liability, adjusted for payments made to the lessor prior to the lease commencement date and lease incentives received, such as tenant improvement allowances. CRA estimates its incremental borrowing rate for each leased asset based on the interest rate CRA would incur to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment. CRA recognizes rent expense for its operating leases on a straight-line basis over the term of the lease. CRA classifies as short-term leases any leases with an initial noncancellable term of twelve months or less that do not include an option to purchase the underlying asset that CRA is reasonably certain to exercise. ROU assets and lease liabilities related to short-term leases are excluded from the consolidated balance sheets. CRA leases office space and equipment. CRA's equipment leases are generally short-term. CRA's office space leases have remaining lease terms between one and approximately eleven years, many of which include one or more options to extend the term for periods of up to five years for each option. Certain office space leases contain options to terminate the lease early, which may include a penalty for exercising the option. Many of the termination options require notice within a specified period, after which the option is no longer available to CRA if not exercised. The extension options and termination options may be exercised at CRA's sole discretion. CRA does not consider in the measurement of ROU assets and lease liabilities an option to extend or terminate a lease if CRA is not reasonably certain to exercise the option. As of December 28, 2024, CRA has not included any options to extend or terminate in its measurement of ROU assets or lease liabilities. Certain of CRA's office space leases impose asset retirement obligations due to office modifications or the periodic redecoration of the premises. These obligations are included in deferred compensation and other non-current liabilities on the consolidated balance sheets and are recorded at a value based on their estimated discounted cash flows. Many of CRA's office space leases include fixed and variable payments. Variable payments relate to real estate taxes, sales or use taxes, insurance, operating expenses, and common area maintenance, which are usually billed at actual amounts incurred proportionate to CRA's rented square feet of the building. Variable payments that do not depend on an index or rate are expensed by CRA as they are incurred and are not included in the measurement of the lease liability. Many of CRA's leases contain both lease and non-lease components. For office space leases, lease and non-lease components are accounted for as a single component. For equipment leases, fixed and variable payments are allocated to each component relative to observable or estimated standalone prices. CRA measures its variable lease costs as the portion of variable payments that are allocated to lease components.
Goodwill	Goodwill Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value of the identifiable net assets acquired. Goodwill is tested annually for impairment as of October 15 and if events or changes in circumstances indicate that the carrying value may not be recoverable. CRA assesses goodwill at the reporting unit level. For CRA's fiscal 2024 goodwill impairment analysis, it operated as one reporting unit, which is its consulting services. The annual goodwill impairment test may use a qualitative or quantitative assessment. In performing the qualitative assessment, CRA considers various factors, such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, a sustained decrease in share price, and factors specific to the reporting unit. In performing the quantitative assessment, CRA compares the estimated value of its reporting unit to its net book value to identify potential impairment. CRA estimates the fair value of its consulting business reporting unit utilizing its market capitalization plus an appropriate control premium. Market capitalization is determined by multiplying CRA's shares outstanding by the market price of its common stock. CRA determines the control premium utilizing data from publicly available premium studies for the trailing four quarters for public company transactions in its industry group. If the estimated fair value of the reporting unit is less than its net book value, goodwill is impaired.
Intangible Assets	Intangible Assets Intangible assets are comprised of customer relationship intangibles, which are separable from goodwill and have determinable useful lives. CRA's intangible assets are valued separately and amortized over their estimated useful lives using the straight-line method.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Depreciation is calculated using the straight-line method based on the estimated useful lives of approximately three years for computer equipment, three to ten years for computer software, and ten years for furniture and fixtures. Amortization of leasehold improvements is calculated using the straight-line method over the shorter of the lease term or the estimated useful life of the leasehold improvements. Expenditures for maintenance and repairs are expensed as incurred. Expenditures for renewals and betterments are capitalized.
Debt Issuance Costs	Debt Issuance Costs CRA records its debt issuance costs related to its revolving credit facility as an asset and amortizes the costs over the term of the credit agreement using the straight-line method. Debt issuance costs in the amount of $0.2 million and $0.4 million are included in prepaid expenses and other current assets and other assets, respectively, in the consolidated balance sheets as of December 28, 2024. Debt issuance costs in the amount of $0.2 million and $0.6 million are included in prepaid expenses and other current assets and other assets, respectively, in the consolidated balance sheets as of December 30, 2023.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets CRA reviews the carrying value of its long-lived assets (primarily property and equipment, finite-lived intangible assets, and ROU assets) to assess the recoverability of these assets whenever events or circumstances indicate that impairment may have occurred. Factors CRA considers important that could trigger an impairment review include, among others, the following: •a significant underperformance relative to expected historical or projected future operating results; •a significant decrease in the market price of a long-lived asset (asset group); •a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business; •a significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group); •an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); •a current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); •a current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life; and •a significant negative industry or economic trend. If CRA determines that an impairment review is required, CRA would review the expected future undiscounted cash flows to be generated by the assets or asset groups. If CRA determines that the carrying value of long-lived assets or asset groups may not be recoverable, CRA would measure any impairment based on a projected discounted cash flow method using a discount rate determined by CRA to be commensurate with the risk inherent in CRA's current business model. If impairment is indicated through this review, the carrying amount of the assets would be reduced to their estimated fair value.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurement, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement). CRA's financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments or because their stated interest rates are indicative of market interest rates.
Income Taxes	Income Taxes CRA records income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized based on estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases. CRA includes in the estimate of deferred tax assets and liabilities an estimate of the realizable benefits from operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. CRA is required to establish a valuation allowance on its deferred tax assets to reflect the likelihood of realization. Significant management judgment is required in determining deferred tax assets and liabilities and any valuation allowance recorded against its net deferred tax assets. The weight of all available evidence is evaluated to determine whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The decision to record a valuation allowance requires varying degrees of judgment based upon the nature of the item giving rise to the deferred tax asset. If, after a valuation allowance is recorded, it is determined that CRA would be able to realize deferred tax assets in the future in excess of their net recorded amount, CRA would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. CRA's effective tax rate may vary from period to period based on changes in estimated taxable income or loss; changes to the valuation allowance; changes to federal, state, or foreign tax laws; future expansion into areas with varying country, state, and local income tax rates; deductibility of certain costs; uncertain tax positions; expenses by jurisdiction; and results of acquisitions or dispositions. The calculation of CRA's tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different tax jurisdictions. CRA is periodically reviewed by domestic and foreign tax authorities. These reviews include questions regarding the timing and amount of deductions and the allocation of income among various tax jurisdictions. CRA accounts for uncertainties in income tax positions in accordance with ASC Topic 740, Income Taxes ("ASC 740"). The number of years with open tax audits varies depending on the tax jurisdiction. CRA has elected to recognize the tax on global intangible low-taxed income ("GILTI") as a period expense in the period the tax is incurred. As such, CRA has included its GILTI provision associated with current-year operations solely within the estimated annual effective tax rate ("EAETR") and has not provided additional GILTI on deferred items.
Share-Based Compensation	Share-Based Compensation CRA accounts for equity-based compensation using a fair value based recognition method. Under the fair value recognition requirements of ASC Topic 718, Compensation-Stock Compensation ("ASC Topic 718"), share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. For those awards that are deemed probable of vesting, CRA recognizes the estimated fair value as expense over the requisite service period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. In accordance with ASC Topic 718, for time-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the restricted stock units and awards and recognizes the cost for awards that are probable of vesting over the requisite service period on a straight-line basis. Performance-vesting restricted stock units are expensed using the graded attribution method. The forfeiture rate is based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.
Common Stock and Equity	Common Stock and Equity Equity transactions consist primarily of the repurchase by CRA of its common stock under its share repurchase program and the recognition of compensation expense and issuance of common stock under CRA’s 2006 Equity Incentive Plan. The Company repurchases its common stock under its share repurchase program in open market purchases (including through any Rule 10b5-1 plan adopted by CRA) or in privately negotiated transactions in accordance with applicable insider trading and other securities laws and regulations. The purchase price of common stock is first charged against available paid-in capital (“PIC”) until PIC is exhausted, after which the purchase price is charged to retained earnings. CRA’s common stock has no par value. All shares repurchased have been retired.
Net Income (Loss) Per Share	Net Income (Loss) Per Share CRA computes basic net income or loss per share utilizing the two-class method, whereby net earnings are allocated to each class of common stock and participating security as if all the net earnings for the period had been distributed. Under the two-class method, basic net income or loss per share is computed by dividing net income or loss allocated to common stock by the weighted-average number of common shares outstanding. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends. Potentially dilutive shares are excluded from the basic net income or loss per share calculation. CRA computes diluted net income or loss per share utilizing the more dilutive of either the two-class method or the treasury stock method. Under the two-class method, diluted net income or loss per share is computed by dividing net income or loss by the sum of the weighted-average number of shares determined from the basic earnings per share computation and the number of common stock equivalents that would have a dilutive effect. Under the treasury stock method, the weighted average number of common shares outstanding is increased by the potentially dilutive common shares. Potentially dilutive shares are related to our restricted stock, stock options, time-vesting RSUs, and performance-vesting RSUs. To the extent that there is a net loss, CRA assumes all common stock equivalents to be anti-dilutive, and they are excluded from diluted weighted-average shares outstanding.
Recent Accounting Standards and Recent Accounting Standards Not Yet Adopted	Recent Accounting Standards Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures On December 28, 2024, CRA adopted Accounting Standards Update ("ASU") No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"), which established reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. Recent Accounting Standards Not Yet Adopted Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued Accounting Standards Update ("ASU") No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). The ASU requires disclosure of specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state, foreign taxes, and individual jurisdiction. ASU 2023-09 also requires income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. ASU 2023-09 is effective for CRA for annual periods beginning after December 15, 2024. CRA plans to adopt the amendment during the annual reporting for fiscal year 2025. CRA has begun to assess the impact of the amendment and has modeled out the changes to its income tax disclosures. As the amendment relates solely to disclosures, the adoption is not expected to have an effect on CRA's financial results. Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses In November 2024, the FASB issued Accounting Standards Update ("ASU") No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses ("ASU 2024-03"). The ASU requires disclosure, in the notes to the financial statements, specified information about certain costs and expenses including employee compensation, depreciation, and intangible asset amortization. ASU 2024-03 is effective for CRA for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. CRA is in the process of evaluating the impact of adopting ASU 2024-03.

v3.25.0.1

Revenues and Allowances (Tables)	12 Months Ended
	Dec. 28, 2024
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of revenue by type of contract and geographic breakdown	The following tables disaggregate CRA's revenue by type of contract and geographic location (in thousands): Year Ended Year Ended Year Ended Type of Contract December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Consulting services revenues: Fixed-price $ 126,657  $ 113,983  $ 110,129  Time-and-materials 560,757  509,993  480,772  Total $ 687,414  $ 623,976  $ 590,901  Revenues have been attributed to locations based on the location of the legal entity generating the revenues. Year Ended Year Ended Year Ended Geographic Breakdown December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Consulting services revenues: United States $ 558,803  $ 493,923  $ 470,233  United Kingdom 86,533  94,445  89,235  Other 42,078  35,608  31,433  Total $ 687,414  $ 623,976  $ 590,901
Schedule of rollforward of the variable consideration and allowances for accounts receivable	A rollforward of the variable consideration and doubtful accounts reserves for accounts receivable, which includes allowances for doubtful accounts of $1.1 million and $0.6 million as of December 28, 2024 and December 30, 2023, respectively, is as follows (in thousands): Fiscal Year Fiscal Year 2024 2023 Balance at beginning of fiscal year $ 4,335  $ 2,640  Increases to reserves, net of recoveries 5,355  5,510  Amounts written off and foreign currency translation (4,031) (3,815) Balance at end of fiscal year $ 5,659  $ 4,335
Schedule of rollforward of the variable consideration and allowances for unbilled services	A rollforward of the variable consideration and doubtful accounts reserves for unbilled services is as follows (in thousands): Fiscal Year Fiscal Year 2024 2023 Balance at beginning of fiscal year $ 1,629  $ 1,120  Increases to reserves, net of recoveries 10,565  7,966  Amounts written off and foreign currency translation (10,783) (7,457) Balance at end of fiscal year $ 1,411  $ 1,629
Schedule of bad debt expense	The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Bad debt expense (recovery), net $ 534  $ 533  $ (345)
Schedule of reimbursable expenses included in revenues	The following expenses are subject to reimbursement (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Reimbursable expenses $ 65,739  $ 65,277  $ 63,318
Schedule of opening and closing balances and result of changes in contract liability balance (in thousands)	The following table presents the closing balances of CRA's contract liabilities (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Contract liabilities $ 7,340  $ 6,037  $ 6,977  CRA recognized the following revenue that was included in the contract liabilities balance as of the opening of the respective period or for performance obligations satisfied in previous periods (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Amounts included in contract liabilities at the beginning of the fiscal year $ 5,885  $ 6,700  $ 8,325  Performance obligations satisfied in previous fiscal years $ 3,607  $ 2,912  $ 2,207
Accounts receivable, allowance for credit Loss	The following table presents the open and closing balances of CRA's accounts receivable, net and unbilled services, net (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Accounts receivable, net $ 162,293  $ 142,729  $ 143,644  Unbilled services, net $ 57,255  $ 56,827  $ 51,343

v3.25.0.1

Forgivable Loans (Tables)	12 Months Ended
	Dec. 28, 2024
Forgivable Loans
Schedule of forgivable loan activity	The following table presents forgivable loan activity for the respective periods (in thousands): Fiscal Year Fiscal Year 2024 2023 Beginning balance $ 53,941  $ 56,456  Advances 45,494  23,342  Repayments (2,761) (1,816) Reclassifications from accrued expenses or to other assets (1) (9,989) —  Amortization (2) (31,055) (24,198) Effects of foreign currency translation (138) 157  Ending balance $ 55,492  $ 53,941  Current portion of forgivable loans $ 6,535  $ 8,759  Non-current portion of forgivable loans $ 48,957  $ 45,182  _______________________________ (1)Relates to the reclassification of performance awards previously recorded as accrued expenses or forgivable loans that have been reclassified to other receivables. (2)During the quarter ended June 29, 2024, approximately $5.7 million of amortization was accelerated due to involuntary terminations.

v3.25.0.1

Leases (Tables)	12 Months Ended
	Dec. 28, 2024
Leases [Abstract]
Schedule of lease expenses and lease terms for operating leases	The components of CRA's lease expenses, which are included in the consolidated statements of operations, are as follows (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Operating lease cost $ 19,156  $ 18,783  $ 18,494  Short-term lease cost 327  371  285  Variable lease cost 7,923  6,960  5,986  Total lease cost $ 27,406  $ 26,114  $ 24,765  The following table presents summary information for CRA's lease terms and discount rates for its operating leases: December 28, 2024 December 30, 2023 December 31, 2022 Weighted average remaining lease term—operating leases 5.7 years 5.8 years 6.7 years Weighted average discount rate—operating leases 3.9  % 3.6  % 3.6  %
Schedule of maturities of lease liabilities related to office space and equipment	At December 28, 2024, CRA had the following maturities of lease liabilities related to office space, all of which are under non-cancellable operating leases (in thousands): Fiscal Year Operating Lease Commitments 2025 $ 22,062  2026 22,033  2027 22,116  2028 16,396  2029 14,756  Thereafter 19,999  Total lease payments 117,362  Less: imputed interest (14,125) Total $ 103,237

v3.25.0.1

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 28, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in the carrying amount of goodwill	The changes in the carrying amount of goodwill for fiscal 2024 and fiscal 2023 are as follows (in thousands): Fiscal Year Fiscal Year 2024 2023 Goodwill $ 165,882  $ 164,815  Accumulated goodwill impairment (71,893) (71,893) Goodwill, net at beginning of fiscal year 93,989  92,922  Additions due to acquisitions —  415  Foreign currency translation adjustment (252) 652  Goodwill, net at end of fiscal year $ 93,737  $ 93,989
Schedule of components of acquired identifiable intangible assets	The components of acquired identifiable intangible assets are as follows (in thousands): December 28, 2024 December 30, 2023 Useful Life (in years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer relationships 10 15,300  (8,084) 7,216  13,800  (6,604) 7,196
Schedule of expected amortization of intangible assets	Amortization of intangible assets held at December 28, 2024 for the next five fiscal years and thereafter is expected to be as follows (in thousands): Fiscal Year Amortization Expense 2025 $ 1,468  2026 1,530  2027 774  2028 708  2029 708  Thereafter 2,028  $ 7,216

v3.25.0.1

Property and Equipment (Tables)	12 Months Ended
	Dec. 28, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment consist of the following (in thousands): December 28, 2024 December 30, 2023 Computer, office equipment, and software $ 36,497  $ 31,261  Leasehold improvements 65,639  61,652  Furniture 17,306  16,103  Total cost 119,442  109,016  Accumulated depreciation and amortization (74,237) (70,840) Total property and equipment, net $ 45,205  $ 38,176
Schedule of long-lived assets by geographic location	Long-lived assets by geographic location are as follows (in thousands): Geographic Breakdown December 28, 2024 December 30, 2023 Long-lived assets (property and equipment, net): United States $ 37,676  $ 31,798  United Kingdom 4,112  4,646  Other 3,417  1,732  Total long-lived assets (property and equipment, net) $ 45,205  $ 38,176

v3.25.0.1

Accrued Expenses (Tables)	12 Months Ended
	Dec. 28, 2024
Accrued Liabilities, Current [Abstract]
Schedule of accrued expenses	Accrued expenses consist of the following (in thousands): December 28, 2024 December 30, 2023 Compensation and related expenses $ 167,899  $ 143,647  Performance awards 159  16,556  Direct project accruals 2,236  1,704  Other 11,119  9,133  Total accrued expenses $ 181,413  $ 171,040

v3.25.0.1

Income Taxes (Tables)	12 Months Ended
	Dec. 28, 2024
Income Tax Disclosure [Abstract]
Schedule of components of income before provision for income taxes	The components of income before provision for income taxes are as follows (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Income before provision for income taxes: U.S. $ 51,549  $ 41,238  $ 45,387  Foreign 14,693  11,050  13,413  Total $ 66,242  $ 52,288  $ 58,800
Schedule of components of provision (benefit) for income taxes	The provision (benefit) for income taxes consists of the following (in thousands): Year Ended Year Ended Year Ended December 28, 2024 (52 weeks) December 30, 2023 (52 weeks) December 31, 2022 (52 weeks) Currently payable: Federal $ 12,747  $ 11,544  $ 8,805  Foreign 3,959  2,796  2,956  State 5,748  4,101  3,231  Total current expense 22,454  18,441  14,992  Deferred: Federal (2,295) (2,963) (21) Foreign 146  (1,041) 114  State (716) (630) 96  Total deferred expense (benefit) (2,865) (4,634) 189  Total tax expense $ 19,589  $ 13,807  $ 15,181
Schedule of reconciliation of tax rates with the federal statutory rate	A reconciliation of CRA's tax rates with the federal statutory rate is as follows: Fiscal Year Fiscal Year Fiscal Year 2024 2023 2022 Federal statutory rate 21.0  % 21.0  % 21.0  % State income taxes, net of federal income tax benefit 6.0  5.0  5.2  Foreign Rate Differential 1.2  0.6  (0.4) Share-based compensation (0.8) (1.1) (2.4) Meals & Entertainment Expense 0.8  0.9  0.3  Executive Compensation 1.5  1.7  1.6  Valuation Allowance —  (1.5) 0.7  Other (0.1) (0.2) (0.2) Annual effective tax rate 29.6  % 26.4  % 25.8  %
Schedule of components of deferred tax assets (liabilities)	The components of CRA's deferred tax assets and liabilities are as follows (in thousands): December 28, 2024 December 30, 2023 Deferred tax assets: Accrued compensation and related expense $ 20,679  $ 18,211  Allowance for doubtful accounts 2,324  2,100  Net operating loss carryforwards 693  883  Lease liabilities 26,627  27,791  Foreign exchange and other 540  19  Total gross deferred tax assets 50,863  49,004  Less: valuation allowance (2) (6) Total deferred tax assets, net of valuation allowance 50,861  48,998  Deferred tax liabilities: Goodwill and other intangible asset amortization 6,109  5,599  Right-of-Use assets 21,311  22,472  Property and equipment 6,912  6,761  Prepaids and other 1,068  1,343  Total deferred tax liabilities 35,400  36,175  Net deferred tax assets $ 15,461  $ 12,823
Schedule of aggregate changes in the balances of gross unrecognized tax benefits	The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands): Fiscal Year Fiscal Year 2024 2023 Balance at beginning of period $ —  $ 35  Additions for tax positions taken during prior years 276  Additions for tax positions taken during the current year 459  —  Reductions as a result of a lapse of the applicable statutes of limitations —  (35) Balance at end of the period $ 735  $ —

v3.25.0.1

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 28, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of option activity	A summary of option activity during fiscal 2024 from the 2006 Equity Plan is as follows: Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value (in thousands) Outstanding at December 30, 2023 45,200  $ 46.15  $ 2,382  Fiscal 2024: Granted —  $ —  Exercised —  $ —  $ —  Expired —  $ —  Forfeited —  $ —  $ —  Outstanding at December 28, 2024 45,200  $ 46.15  3.45 $ 6,359  Option exercisable at December 28, 2024 45,200  $ 46.15  3.45 $ 6,359  Vested or expected to vest at December 28, 2024 45,200  $ 46.15  3.45 $ 6,359
Schedule of roll-forward of the shares of restricted stock	The following table provides a roll-forward of the shares of restricted stock under the 2006 Equity Incentive Plan over fiscal 2024: Shares of Restricted Stock Number of Shares Weighted-Average Grant Date Fair Value Non-vested at December 30, 2023 22,556  $ 86.18  Granted 5,904  $ 165.03  Vested (10,551) $ 74.09  Forfeited —  $ —  Non-vested at December 28, 2024 17,909  $ 119.30
Schedule of roll-forward of the time-vesting restricted stock units	The following table provides a roll-forward of the time-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2024: Time-Vesting Restricted Stock Units Number of Units Weighted-Average Grant Date Fair Value Non-vested at December 30, 2023 60,891  $ 76.55  Granted 15,401  $ 132.56  Vested (27,768) $ 65.00  Forfeited (132) $ 102.25  Non-vested at December 28, 2024 48,392  $ 100.93
Schedule of outstanding non-vested performance-vesting restricted stock units	The following table provides a roll-forward of the performance-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2024. For purposes of this table, granted PRSUs are counted based on the maximum number of units that could vest upon achievement of the PRSUs' performance conditions which equaled 150% of the PRSU's target number of units beginning with 2022 grants and 125% of the PRSUs' target number of units for all grants issued prior to 2022. Performance-Vesting Restricted Stock Units Number of Units Weighted-Average Grant Date Fair Value Non-vested at December 30, 2023 71,338  $ 85.48  Granted 30,670  $ 148.28  Vested (23,312) $ 69.72  Forfeited (10,148) $ 85.40  Non-vested at December 28, 2024 68,548  $ 118.95

v3.25.0.1

Net Income Per Share (Tables)	12 Months Ended
	Dec. 28, 2024
Earnings Per Share [Abstract]
Schedule of basic and diluted net income per share	The following table presents the calculation of basic and diluted net income per share (in thousands, except per share data): Year Ended Year Ended Year Ended December 28, 2024 December 30, 2023 December 31, 2022 Numerator: Net income — basic $ 46,653  $ 38,481  $ 43,619  Less: net income attributable to participating shares 127  136  167  Net income — diluted $ 46,526  $ 38,345  $ 43,452  Denominator: Weighted average shares outstanding — basic 6,821  7,008  7,218  Effect of dilutive stock options and restricted stock units 87  110  137  Weighted average shares outstanding — diluted 6,908  7,118  7,355  Net income per share: Basic $ 6.82  $ 5.48  $ 6.02  Diluted $ 6.74  $ 5.39  $ 5.91
Schedule of anti-dilutive share-based awards excluded from common stock equivalents	The following table presents the anti-dilutive share-based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding (in thousands): Year Ended Year Ended Year Ended December 28, 2024 December 30, 2023 December 31, 2022 Anti-dilutive share-based awards excluded 1  7  —

v3.25.0.1

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 28, 2024
Fair Value Disclosures [Abstract]
Schedule of fair value, assets and liabilities measured on recurring basis	The following table shows CRA's financial instruments recorded in the consolidated financial statements as of December 30, 2023, which are measured at fair value on a recurring basis (in thousands): December 30, 2023 Level 1 Level 2 Level 3 Assets: Money market mutual funds $ —  $ —  $ —  Total Assets $ —  $ —  $ —  Liabilities: Contingent consideration liability $ —  $ —  $ 190  Total Liabilities $ —  $ —  $ 190
Summary of the changes in the contingent consideration liabilities	The following table summarizes the changes in the contingent consideration liability (in thousands): Fiscal Year Fiscal Year 2024 2023 Beginning balance $ 190  $ 1,056  Remeasurement of acquisition-related contingent consideration (190) (934) Accretion —  68  Ending balance $ —  $ 190

v3.25.0.1

Segment Reporting (Tables)	12 Months Ended
	Dec. 28, 2024
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table represents consolidated net income reported by segment revenue, segment profit or loss, and significant segment expenses for the fiscal years ended December 28, 2024, December 30, 2023, and December 31, 2022, respectively (in thousands): Year Ended Year Ended Year Ended December 28, 2024 December 30, 2023 December 31, 2022 Revenues $ 687,414  $ 623,976  $ 590,901  Employee compensation and fringe benefit costs 418,717  378,611  350,225  Forgivable loan amortization 31,055  24,198  24,403  Client reimbursable expenses 65,739  65,277  63,318  Other segment expense 1 105,661  103,602  94,155  Provision for income taxes 19,589  13,807  15,181  Segment net income 46,653  38,481  43,619  Reconciliation of profit or loss Adjustments and reconciling items —  —  —  Consolidated net income $ 46,653  $ 38,481  $ 43,619  1 Other segment expenses included in segment net income includes, rent, commissions to non-employee experts, legal and professional services, software subscription and data services, travel and entertainment expenses, training and marketing expenses, other operating expenses, depreciation and amortization, interest expense, net, and foreign currency gains (losses), net.

v3.25.0.1

Summary of Significant Accounting Policies - Description of Business (Details)	12 Months Ended
	Dec. 28, 2024 segment service
Accounting Policies [Abstract]
Number of broad areas of consulting services | service	2
Number of business segment | segment	1

v3.25.0.1

Summary of Significant Accounting Policies - Concentrations of Credit Risk (Details)	Dec. 28, 2024 institution
Accounting Policies [Abstract]
Number of financial institutions where cash accounts are concentrated	2

v3.25.0.1

Summary of Significant Accounting Policies - Foreign Currency Translation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Foreign Currency Translation
Transaction gains (losses) recorded in income before provision for income taxes	$ (92)	$ (1,445)	$ 1,889

v3.25.0.1

Summary of Significant Accounting Policies - Deferred Compensation (Details)	12 Months Ended
	Dec. 28, 2024
Minimum
Deferred Compensation
Service period (in years)	2 years
Maximum
Deferred Compensation
Service period (in years)	7 years

v3.25.0.1

Summary of Significant Accounting Policies - Leases (Details)	Dec. 28, 2024
Minimum
Leases
Remaining lease terms (in years)	1 year
Maximum
Leases
Remaining lease terms (in years)	11 years
Lease extension term (in years)	5 years

v3.25.0.1

Summary of Significant Accounting Policies - Goodwill and Intangible Assets (Details)	12 Months Ended
	Dec. 28, 2024 reporting_unit quarter
Accounting Policies [Abstract]
Number of reporting units | reporting_unit	1
Number of trailing quarters used to determine the control premium | quarter	4

v3.25.0.1

Summary of Significant Accounting Policies - Property and Equipment (Details)	Dec. 28, 2024
Computer equipment
Property and Equipment
Estimated useful lives (in years)	3 years
Computer software | Minimum
Property and Equipment
Estimated useful lives (in years)	3 years
Computer software | Maximum
Property and Equipment
Estimated useful lives (in years)	10 years
Furniture
Property and Equipment
Estimated useful lives (in years)	10 years

v3.25.0.1

Summary of Significant Accounting Policies - Debt Issuance Cost (Details) - USD ($) $ in Millions	Dec. 28, 2024	Dec. 30, 2023
Accounting Policies [Abstract]
Debt issuance cost current	$ 0.2	$ 0.2
Debt issuance cost, non current	$ 0.4	$ 0.6

v3.25.0.1

Revenues and Allowances - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Disaggregation of Revenue
Revenues	$ 687,414	$ 623,976	$ 590,901
United States
Disaggregation of Revenue
Revenues	558,803	493,923	470,233
United Kingdom
Disaggregation of Revenue
Revenues	86,533	94,445	89,235
Other
Disaggregation of Revenue
Revenues	42,078	35,608	31,433
Fixed-price
Disaggregation of Revenue
Revenues	126,657	113,983	110,129
Time-and-materials
Disaggregation of Revenue
Revenues	$ 560,757	$ 509,993	$ 480,772

v3.25.0.1

Revenues and Allowances - Accounts Receivables Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023
Revenue from Contract with Customer [Abstract]
Variable consideration and allowance for doubtful accounts	$ 1,100	$ 600
Roll forward of the variable consideration and allowances for accounts receivable
Balance at beginning of fiscal year	4,335	2,640
Increases to reserves, net of recoveries	5,355	5,510
Amounts written off and foreign currency translation	(4,031)	(3,815)
Balance at end of fiscal year	$ 5,659	$ 4,335

v3.25.0.1

Revenues and Allowances - Reserves for Unbilled Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023
Roll forward of the variable consideration and allowances for unbilled services
Balance at beginning of year	$ 1,629	$ 1,120
Increases to reserves, net of recoveries	10,565	7,966
Amounts written off and foreign currency translation	(10,783)	(7,457)
Balance at end of year	$ 1,411	$ 1,629

v3.25.0.1

Revenues and Allowances - Bad Debt Expense and Reimbursable Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Bad debt expense (recovery)	$ 534	$ 533	$ (345)
Reimbursable expenses	$ 65,739	$ 65,277	$ 63,318

v3.25.0.1

Revenues and Allowances - Schedule of Accounts Receivable And Unbilled Services (Details) - USD ($) $ in Thousands	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Accounts receivable, net	$ 162,293	$ 142,729	$ 143,644
Unbilled services, net	$ 57,255	$ 56,827	$ 51,343

v3.25.0.1

Revenues and Allowances - Contract Balances from Contracts with Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Contract liabilities	$ 7,340	$ 6,037	$ 6,977
Revenue recognized from:
Amounts included in contract liabilities at the beginning of the fiscal year	5,885	6,700	8,325
Performance obligations satisfied in previous fiscal years	$ 3,607	$ 2,912	$ 2,207

v3.25.0.1

Forgivable Loans - Narrative (Details) - loan loan in Millions	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loan balances which full principal and interest were not forgiven	0.0	0.0	0.0
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Forgivable loan, term	2 years
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Forgivable loan, term	6 years
Interest rates (as a percent)	5.12%

v3.25.0.1

Forgivable Loans - Summary of Forgivable Loan Activity (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 29, 2024	Dec. 28, 2024	Dec. 30, 2023
Forgivable loan activity
Beginning balance		$ 53,941	$ 56,456
Advances		45,494	23,342
Repayments		(2,761)	(1,816)
Reclassifications from accrued expenses or to other assets		(9,989)	0
Amortization		(31,055)	(24,198)
Effects of foreign currency translation		(138)	157
Ending balance		55,492	53,941
Current portion of forgivable loans		6,535	8,759
Non-current portion of forgivable loans		$ 48,957	$ 45,182
Forgivable loans, accelerated amortization	$ 5,700

v3.25.0.1

Leases - Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease cost	$ 19,156	$ 18,783	$ 18,494
Short-term lease cost	327	371	285
Variable lease cost	7,923	6,960	5,986
Total lease cost	$ 27,406	$ 26,114	$ 24,765
Weighted average remaining lease term - operating leases (in years)	5 years 8 months 12 days	5 years 9 months 18 days	6 years 8 months 12 days
Weighted average discount rate - operating leases (percent)	3.90%	3.60%	3.60%

v3.25.0.1

Leases - Maturities of Lease Liabilities Under Non-cancellable Operating Leases (Details) $ in Thousands	Dec. 28, 2024 USD ($)
Operating Lease Commitments
2025	$ 22,062
2026	22,033
2027	22,116
2028	16,396
2029	14,756
Thereafter	19,999
Total lease payments	117,362
Less: imputed interest	(14,125)
Total	$ 103,237

v3.25.0.1

Leases - Additional Information (Details) - USD ($) $ in Millions	Dec. 28, 2024	Dec. 30, 2023
Leases [Abstract]
Asset retirement obligation	$ 2.4	$ 2.2

v3.25.0.1

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Changes in the carrying amount of goodwill
Goodwill	$ 165,600	$ 165,882	$ 164,815
Accumulated goodwill impairment	(71,900)	(71,893)	$ (71,893)
Goodwill, net at beginning of fiscal year	93,989	92,922
Additions due to acquisitions	0	415
Foreign currency translation adjustment	(252)	652
Goodwill, net at end of fiscal year	$ 93,737	$ 93,989

v3.25.0.1

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 29, 2024	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Acquired identifiable intangible assets
Goodwill		$ 165,600	$ 165,882	$ 164,815
Accumulated goodwill impairment		71,900	71,893	71,893
Goodwill impairment loss		0	0	0
Amortization of expenses related to intangible assets		$ 1,500	$ 1,400	$ 1,200
Customer relationships
Acquired identifiable intangible assets
Intangible assets acquired	$ 1,500

v3.25.0.1

Goodwill and Intangible Assets - Acquired and Amortization (Details) - USD ($) $ in Thousands	Dec. 28, 2024	Dec. 30, 2023
Acquired identifiable intangible assets
Net Carrying Amount	$ 7,216
Customer relationships
Acquired identifiable intangible assets
Estimated useful life (in years)	10 years	10 years
Gross Carrying Amount	$ 15,300	$ 13,800
Accumulated Amortization	(8,084)	(6,604)
Net Carrying Amount	$ 7,216	$ 7,196

v3.25.0.1

Goodwill and Intangible Assets - Expected Future Amortization (Details) $ in Thousands	Dec. 28, 2024 USD ($)
Amortization Expense
2025	$ 1,468
2026	1,530
2027	774
2028	708
2029	708
Thereafter	2,028
Net Carrying Amount	$ 7,216

v3.25.0.1

Property and Equipment - Components of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 28, 2024	Dec. 30, 2023
Property and Equipment
Property and equipment, gross	$ 119,442	$ 109,016
Accumulated depreciation and amortization	(74,237)	(70,840)
Total property and equipment, net	45,205	38,176
Computer, office equipment and software
Property and Equipment
Property and equipment, gross	36,497	31,261
Leasehold improvements
Property and Equipment
Property and equipment, gross	65,639	61,652
Furniture
Property and Equipment
Property and equipment, gross	$ 17,306	$ 16,103

v3.25.0.1

Property and Equipment - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 10.1	$ 10.0	$ 10.8

v3.25.0.1

Property and Equipment - Long-lived Assets (Details) - USD ($) $ in Thousands	Dec. 28, 2024	Dec. 30, 2023
Long-lived assets by geographic location
Long-lived assets (property and equipment, net)	$ 45,205	$ 38,176
United States
Long-lived assets by geographic location
Long-lived assets (property and equipment, net)	37,676	31,798
United Kingdom
Long-lived assets by geographic location
Long-lived assets (property and equipment, net)	4,112	4,646
Other
Long-lived assets by geographic location
Long-lived assets (property and equipment, net)	$ 3,417	$ 1,732

v3.25.0.1

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 28, 2024	Dec. 30, 2023
Accrued Liabilities, Current [Abstract]
Compensation and related expenses	$ 167,899	$ 143,647
Performance awards	159	16,556
Direct project accruals	2,236	1,704
Other	11,119	9,133
Total accrued expenses	181,413	171,040
Accrued bonuses	$ 144,200	$ 121,200

v3.25.0.1

Income Taxes - Components of Income, Provision For Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Income before provision for income taxes:
U.S.	$ 51,549	$ 41,238	$ 45,387
Foreign	14,693	11,050	13,413
Income before provision for income taxes	66,242	52,288	58,800
Currently payable:
Federal	12,747	11,544	8,805
Foreign	3,959	2,796	2,956
State	5,748	4,101	3,231
Total current expense	22,454	18,441	14,992
Deferred:
Federal	(2,295)	(2,963)	(21)
Foreign	146	(1,041)	114
State	(716)	(630)	96
Total deferred expense (benefit)	(2,865)	(4,634)	189
Total tax expense	$ 19,589	$ 13,807	$ 15,181

v3.25.0.1

Income Taxes - Reconciliation of Income Tax Rate (Details)	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Reconciliation of tax rates with the federal statutory rate
Federal statutory rate	21.00%	21.00%	21.00%
State income taxes, net of federal income tax benefit	6.00%	5.00%	5.20%
Foreign Rate Differential	1.20%	0.60%	(0.40%)
Share-based compensation	(0.80%)	(1.10%)	(2.40%)
Meals & Entertainment Expense	0.80%	0.90%	0.30%
Executive Compensation	1.50%	1.70%	1.60%
Valuation Allowance	0.00%	(1.50%)	0.70%
Other	(0.10%)	(0.20%)	(0.20%)
Annual effective tax rate	29.60%	26.40%	25.80%

v3.25.0.1

Income Taxes - Deferred Taxes and Operating Loss Carryforwards (Details) - USD ($) $ in Thousands	Dec. 28, 2024	Dec. 30, 2023
Deferred tax assets:
Accrued compensation and related expense	$ 20,679	$ 18,211
Allowance for doubtful accounts	2,324	2,100
Net operating loss carryforwards	693	883
Lease liabilities	26,627	27,791
Foreign exchange and other	540	19
Total gross deferred tax assets	50,863	49,004
Less: valuation allowance	(2)
Total deferred tax assets, net of valuation allowance	50,861	48,998
Deferred tax liabilities:
Goodwill and other intangible asset amortization	6,109	5,599
Right-of-Use assets	21,311	22,472
Property and equipment	6,912	6,761
Prepaids and other	1,068	1,343
Total deferred tax liabilities	35,400	36,175
Net deferred tax assets	$ 15,461	$ 12,823

v3.25.0.1

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Operating Loss Carryforwards
Unrecognized tax benefits	$ 735	$ 0	$ 35
Unrecognized tax benefits that would impact effective tax rate	200
Undistributed earnings of foreign subsidiaries	500
U.S. and Foreign
Operating Loss Carryforwards
Net operating loss carryforwards	2,000
Increase in operating loss carryforwards	$ 600
U.S. and Foreign | Minimum
Operating Loss Carryforwards
Operating loss carryforward lives	20 years

v3.25.0.1

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023
Changes in the balances of gross unrecognized tax benefits
Balance at beginning of period	$ 0	$ 35
Additions for tax positions taken during prior years	276
Additions for tax positions taken during the current year	459	0
Reductions as a result of a lapse of the applicable statutes of limitations	0	(35)
Balance at end of the period	$ 735	$ 0

v3.25.0.1

Share-Based Compensation - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2024 USD ($) installment shares	Dec. 30, 2023 USD ($) shares	Dec. 31, 2022 USD ($) shares	Jan. 02, 2021
Share-Based Compensation
Compensation expense	$ 5,300	$ 4,400	$ 4,800
Vested (in shares) | shares	0
Options
Share-Based Compensation
Fair value of options vested			100
Unrecognized compensation cost, net of expected forfeitures	$ 0
Restricted stock
Share-Based Compensation
Unrecognized compensation cost, net of expected forfeitures	$ 1,600
Number of vesting installments | installment	4
Weighted-average period over which cost is expected to be recognized	2 years 9 months 18 days
Forfeiture rate (as a percent)	0.90%
Fair value of restricted shares vested	$ 800	700	600
Time-Vesting RSUs
Share-Based Compensation
Unrecognized compensation cost, net of expected forfeitures	$ 3,100
Weighted-average period over which cost is expected to be recognized	2 years 2 months 12 days
Forfeiture rate (as a percent)	0.90%
Fair value of restricted shares vested	$ 1,800	$ 1,600	$ 1,400
Time-Vesting RSUs | Minimum
Share-Based Compensation
Number of vesting installments | installment	4
Time-Vesting RSUs | Maximum
Share-Based Compensation
Number of vesting installments | installment	5
PRSU
Share-Based Compensation
Vesting period (in years)	2 years
PRSU | Vesting in the first year following performance period
Share-Based Compensation
Vesting percentage			50.00%
PRSU | Vesting in the first year following performance period | Grants Before 2023
Share-Based Compensation
Vesting percentage	75.00%
PRSU | Vesting on the fourth anniversary of date of grant | Grants Before 2023
Share-Based Compensation
Vesting percentage	25.00%
PRSU | Vesting on the fourth anniversary of date of grant | 2023 Grants
Share-Based Compensation
Vesting percentage	25.00%
PRSU | Vesting on the fifth anniversary of date of grant | 2023 Grants
Share-Based Compensation
Vesting percentage	25.00%
PRSU | Minimum
Share-Based Compensation
PRSUs performance measure (as a percent)	50.00%
PRSU | Maximum
Share-Based Compensation
PRSUs performance measure (as a percent)	150.00%
2006 Incentive Plan
Share-Based Compensation
Shares available for grant (in shares) | shares	585,026
Granted (in shares) | shares	0	0	0
Aggregate intrinsic value	$ 0	$ 1,500	$ 4,900
2006 Incentive Plan | PRSU
Share-Based Compensation
Achievement percentage (as a percent)				125.00%
1998 ESPP
Share-Based Compensation
Shares available for grant (in shares) | shares	211,777
Number of shares authorized (in shares) | shares	243,000
Purchase price as a percentage of fair market value (as a percent)	85.00%
Offering period under the plan (in years)	1 year
Shares issued (in shares) | shares	0	0	0

v3.25.0.1

Share-Based Compensation - Option Activity (Details) - 2006 Incentive Plan - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Options
Outstanding at the beginning of the period (in shares)	45,200
Granted (in shares)	0	0	0
Exercised (in shares)	0
Expired (in shares)	0
Forfeited (in shares)	0
Outstanding at the end of the period (in shares)	45,200	45,200
Options exercisable at the end of the period (in shares)	45,200
Vested or expected to vest at the end of the period, options (in shares)	45,200
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	$ 46.15
Granted (in dollars per share)	0
Exercised (in dollars per share)	0
Expired (in dollars per share)	0
Forfeited (in dollars per share)	0
Outstanding at the end of the period (in dollars per share)	46.15	$ 46.15
Options exercisable at the end of the period (in dollars per share)	46.15
Vested or expected to vest at the end of the period, options (in dollars per share)	$ 46.15
Outstanding at the end of the period, weighted average remaining contractual term	3 years 5 months 12 days
Options exercisable at the end of the period, weighted average remaining contractual term	3 years 5 months 12 days
Vested or expected to vest at the end of the period, weighted average remaining contractual term	3 years 5 months 12 days
Options outstanding aggregate intrinsic value	$ 6,359	$ 2,382
Exercised aggregate intrinsic value	0	$ 1,500	$ 4,900
Forfeited aggregate intrinsic value	0
Options exercisable at the end of the period, aggregate intrinsic value	6,359
Vested or expected to vest at the end of the period, aggregate intrinsic value	$ 6,359

v3.25.0.1

Share-Based Compensation - Restricted Stock Activity (Details) - 2006 Incentive Plan	12 Months Ended
	Dec. 28, 2024 $ / shares shares
Restricted stock
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares) | shares	22,556
Granted (in shares) | shares	5,904
Vested (in shares) | shares	(10,551)
Forfeited (in shares) | shares	0
Balance at the end of the period (in shares) | shares	17,909
Restricted Stock and Stock Units, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (in dollars per share) | $ / shares	$ 86.18
Granted (in dollars per share) | $ / shares	165.03
Vested (in dollars per share) | $ / shares	74.09
Forfeited (in dollars per share) | $ / shares	0
Balance at the end of the period (in dollars per share) | $ / shares	$ 119.30
Time-Vesting RSUs
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares) | shares	60,891
Granted (in shares) | shares	15,401
Vested (in shares) | shares	(27,768)
Forfeited (in shares) | shares	(132)
Balance at the end of the period (in shares) | shares	48,392
Restricted Stock and Stock Units, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (in dollars per share) | $ / shares	$ 76.55
Granted (in dollars per share) | $ / shares	132.56
Vested (in dollars per share) | $ / shares	65.00
Forfeited (in dollars per share) | $ / shares	102.25
Balance at the end of the period (in dollars per share) | $ / shares	$ 100.93
PRSU
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares) | shares	71,338
Granted (in shares) | shares	30,670
Vested (in shares) | shares	(23,312)
Forfeited (in shares) | shares	(10,148)
Balance at the end of the period (in shares) | shares	68,548
Restricted Stock and Stock Units, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (in dollars per share) | $ / shares	$ 85.48
Granted (in dollars per share) | $ / shares	148.28
Vested (in dollars per share) | $ / shares	69.72
Forfeited (in dollars per share) | $ / shares	85.40
Balance at the end of the period (in dollars per share) | $ / shares	$ 118.95

v3.25.0.1

Net Income Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Numerator:
Net income — basic	$ 46,653	$ 38,481	$ 43,619
Less: net income attributable to participating shares	127	136	167
Net income — diluted	$ 46,526	$ 38,345	$ 43,452
Denominator:
Basic weighted average shares outstanding - basic (shares)	6,821	7,008	7,218
Effect of dilutive stock options and restricted stock units (shares)	87	110	137
Weighted average shares outstanding - diluted (in shares)	6,908	7,118	7,355
Net income per share:
Basic (in dollars per share)	$ 6.82	$ 5.48	$ 6.02
Diluted (in dollars per share)	$ 6.74	$ 5.39	$ 5.91
Calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding
Anti-dilutive share-based awards excluded (in shares)	1	7	0

v3.25.0.1

Fair Value of Financial Instruments - Schedule of Assets and Liabilities Measured at Fair Value (Details) - Recurring $ in Thousands	Dec. 30, 2023 USD ($)
Level 1
Assets:
Money market mutual funds	$ 0
Total Assets	0
Liabilities:
Contingent consideration liability	0
Total Liabilities	0
Level 2
Assets:
Money market mutual funds	0
Total Assets	0
Liabilities:
Contingent consideration liability	0
Total Liabilities	0
Level 3
Assets:
Money market mutual funds	0
Total Assets	0
Liabilities:
Contingent consideration liability	190
Total Liabilities	$ 190

v3.25.0.1

Fair Value of Financial Instruments - Summary of Changes in Contingent Consideration Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023
Summary of changes in contingent consideration liabilities
Beginning balance	$ 190	$ 1,056
Remeasurement of acquisition-related contingent consideration	(190)	(934)
Accretion	0	68
Ending balance	$ 0	$ 190

v3.25.0.1

Credit Agreement (Details) - USD ($)	Aug. 19, 2022	Dec. 28, 2024	Dec. 30, 2023
Credit Agreement
Debt Instrument [Line Items]
Borrowings on revolving line of credit outstanding		$ 0	$ 0
Credit Agreement | Revolving credit facility
Debt Instrument [Line Items]
Revolving credit facility, maximum capacity	$ 250,000,000
Amount available under revolving credit facility reduced	$ 200,000,000
Debt instrument covenant, maximum consolidated net leverage ratio	3.0
Debt instrument covenant, minimum consolidated interest coverage ratio	2.5
Credit Agreement | Revolving credit facility | Minimum | Base rate
Debt Instrument [Line Items]
Interest margin (as a percent)	0.25%
Commitment fee payable on the unused portion of the credit facility (as a percent)	1.25%
Credit Agreement | Revolving credit facility | Minimum | Other currencies
Debt Instrument [Line Items]
Interest margin (as a percent)	1.25%
Credit Agreement | Revolving credit facility | Maximum | Base rate
Debt Instrument [Line Items]
Interest margin (as a percent)	1.00%
Commitment fee payable on the unused portion of the credit facility (as a percent)	2.00%
Credit Agreement | Revolving credit facility | Maximum | Other currencies
Debt Instrument [Line Items]
Interest margin (as a percent)	2.00%
Credit Agreement | Secured by letters of credit
Debt Instrument [Line Items]
Revolving credit facility, maximum capacity	$ 25,000,000
Borrowings on revolving line of credit outstanding		4,000,000
Credit Agreement | Secured by letters of credit | Minimum | Base rate
Debt Instrument [Line Items]
Commitment fee payable on the unused portion of the credit facility (as a percent)	0.175%
Credit Agreement | Secured by letters of credit | Maximum | Base rate
Debt Instrument [Line Items]
Commitment fee payable on the unused portion of the credit facility (as a percent)	0.25%
Initial Credit Agreement
Debt Instrument [Line Items]
Borrowings on revolving line of credit outstanding		$ 0	$ 0

v3.25.0.1

Employee Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
United States
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Discretionary after-tax contributions by employee (up to)	$ 20
Employer contributions	4,600	$ 4,500	$ 4,000
Foreign Plan
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employer contributions	$ 1,600	$ 1,500	$ 1,300

v3.25.0.1

Segment Reporting (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2024 USD ($) segment	Dec. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting [Abstract]
Number of business segment | segment	1
Segment Reporting Information [Line Items]
Revenues	$ 687,414	$ 623,976	$ 590,901
Forgivable loan amortization	31,055	24,198
Provision for income taxes	19,589	13,807	15,181
Net income	46,653	38,481	43,619
Operating Segments
Segment Reporting Information [Line Items]
Revenues	687,414	623,976	590,901
Employee compensation and fringe benefit costs	418,717	378,611	350,225
Forgivable loan amortization	31,055	24,198	24,403
Client reimbursable expenses	65,739	65,277	63,318
Other segment expense	105,661	103,602	94,155
Provision for income taxes	19,589	13,807	15,181
Net income	46,653	38,481	43,619
Adjustments and reconciling items
Segment Reporting Information [Line Items]
Net income	$ 0	$ 0	$ 0

v3.25.0.1

Business Acquisition - Narrative (Details) $ in Millions			12 Months Ended
	Nov. 29, 2022 colleague	Feb. 28, 2022 colleague	Dec. 30, 2023 USD ($)
Welch Consulting, Ltd.
Business Acquisition [Line Items]
Number of new colleagues		45
bioStrategies Group, Inc.
Business Acquisition [Line Items]
Number of new colleagues	17
Transaction related expenses | $			$ 0.3

v3.25.0.1

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Feb. 20, 2025	Dec. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Subsequent Events
Common share quarterly cash dividend declared (in dollars per share)		$ 1.75	$ 1.50	$ 1.29
Subsequent Events
Subsequent Events
Self-tender stock offering, authorized amount	$ 45.0
Common share quarterly cash dividend declared (in dollars per share)	$ 0.49

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