View Filing Data

Document and Entity Information - USD ($)	6 Months Ended
Document and Entity Information - USD ($)	Jul. 03, 2011	Jul. 29, 2011
Entity Registrant Name	KELLY SERVICES INC
Entity Central Index Key	0000055135
Document Type	10-Q
Document Period End Date	Jul. 03, 2011
Amendment Flag	false
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--01-01
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float	$ 390,606,685
Common Class A
Entity Common Stock, Shares Outstanding		33,361,579
Common Class B
Entity Common Stock, Shares Outstanding		3,454,485

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010
Consolidated Statements of Earnings [Abstract]
Revenue from services	$ 1,405.8	$ 1,209.4	$ 2,744.9	$ 2,339.8
Cost of services	1,181.2	1,018.5	2,306.6	1,968.9
Gross profit	224.6	190.9	438.3	370.9
Selling, general and administrative expenses	203.3	180.9	415.4	362.5
Asset impairments		1.5		1.5
Earnings from operations	21.3	8.5	22.9	6.9
Other expense, net	(0.7)	(2.1)	(1.1)	(3.2)
Earnings from continuing operations before taxes	20.6	6.4	21.8	3.7
Income taxes	0.6	2.5	0.7	1.8
Earnings from continuing operations	20.0	3.9	21.1	1.9
Loss from discontinued operations, net of tax	(1.2)		(1.2)
Net earnings	$ 18.8	$ 3.9	$ 19.9	$ 1.9
Basic earnings (loss) per share:
Earnings from continuing operations	$ 0.53	$ 0.11	$ 0.56	$ 0.05
Loss from discontinued operations	(0.03)		(0.03)
Net earnings	0.50	0.11	0.53	0.05
Diluted earnings (loss) per share:
Earnings from continuing operations	0.53	0.11	0.56	0.05
Loss from discontinued operations	(0.03)		(0.03)
Net earnings	$ 0.50	$ 0.11	$ 0.53	$ 0.05
Average shares outstanding (millions):
Basic	36.8	36.0	36.7	35.5
Diluted	36.8	36.0	36.7	35.5

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jul. 03, 2011	Jan. 02, 2011
CURRENT ASSETS:
Cash and equivalents	$ 80.5	$ 80.5
Trade accounts receivable, less allowances $13.6 and $12.3, respectively	929.8	810.9
Prepaid expenses and other current assets	74.1	44.8
Deferred taxes	20.6	22.4
Total current assets	1,105.0	958.6
PROPERTY AND EQUIPMENT:
Property and equipment	328.5	319.3
Accumulated depreciation	(232.3)	(215.3)
Net property and equipment	96.2	104.0
NONCURRENT DEFERRED TAXES	84.1	84.0
GOODWILL, NET	67.3	67.3
OTHER ASSETS	156.4	154.5
TOTAL ASSETS	1,509.0	1,368.4
CURRENT LIABILITIES:
Short-term borrowings and current portion of long-term debt	89.0	78.8
Accounts payable and accrued liabilities	222.9	181.6
Accrued payroll and related taxes	278.0	243.3
Accrued insurance	31.9	31.3
Income and other taxes	70.7	56.0
Total current liabilities	692.5	591.0
NONCURRENT LIABILITIES:
Accrued insurance	54.6	53.6
Accrued retirement benefits	91.0	85.4
Other long-term liabilities	13.7	14.6
Total noncurrent liabilities	159.3	153.6
STOCKHOLDERS' EQUITY:
Paid-in capital	28.0	28.0
Earnings invested in the business	617.5	597.6
Accumulated other comprehensive income	40.3	29.0
Total stockholders' equity	657.2	623.8
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,509.0	1,368.4
Common Class A
STOCKHOLDERS' EQUITY:
Common stock, value	36.6	36.6
Treasury stock, value	(68.1)	(70.3)
Total stockholders' equity	36.6	36.6
Common Class B
STOCKHOLDERS' EQUITY:
Common stock, value	3.5	3.5
Treasury stock, value	(0.6)	(0.6)
Total stockholders' equity	$ 3.5	$ 3.5

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) shares in Millions, $ in Millions	Jul. 03, 2011	Jan. 02, 2011
CURRENT ASSETS:
Allowance for trade accounts receivable	$ 13.6	$ 12.3
STOCKHOLDERS' EQUITY:
Common stock, par value	$ 1	$ 1
Common Class A
STOCKHOLDERS' EQUITY:
Common stock, shares issued	36.6	36.6
Treasury stock, shares	3.3	3.4
Common Class B
STOCKHOLDERS' EQUITY:
Common stock, shares issued	3.5	3.5

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Paid-in Capital	Earnings Invested in the Business	Accumulated Other Comprehensive Income	Comprehensive Income	Common Class A	Common Class A Treasury Stock	Common Class B	Common Class B Treasury Stock
Beginning Balance at Jan. 03, 2010		$ 36.9	$ 571.5	$ 25.1		$ 36.6	$ (106.6)	$ 3.5	$ (0.6)
Sale of stock, exercise of stock options, restricted stock awards and other		(10.1)					35.9
Comprehensive income
Net earnings	$ 1.9		1.9		$ 1.9
Foreign currency translation adjustments, net of tax				(9.1)	(9.1)
Unrealized gains (loss) on investments, net of tax				1.7	1.7
Comprehensive Income (loss)					(5.5)
Ending Balance at Jul. 04, 2010	586.7	26.8	573.4	17.7		36.6	(70.7)	3.5	(0.6)
Beginning Balance at Apr. 04, 2010		37.4	569.5	25.5		36.6	(106.1)	3.5	(0.6)
Sale of stock, exercise of stock options, restricted stock awards and other		(10.6)					35.4
Comprehensive income
Net earnings	3.9		3.9		3.9
Foreign currency translation adjustments, net of tax				(7.8)	(7.8)
Comprehensive Income (loss)					(3.9)
Ending Balance at Jul. 04, 2010	586.7	26.8	573.4	17.7		36.6	(70.7)	3.5	(0.6)
Beginning Balance at Jan. 02, 2011	623.8	28.0	597.6	29.0		36.6	(70.3)	3.5	(0.6)
Sale of stock, exercise of stock options, restricted stock awards and other							2.2
Comprehensive income
Net earnings	19.9		19.9		19.9
Foreign currency translation adjustments, net of tax				11.8	11.8
Unrealized gains (loss) on investments, net of tax				(0.5)	(0.5)
Comprehensive Income (loss)					31.2
Ending Balance at Jul. 03, 2011	657.2	28.0	617.5	40.3		36.6	(68.1)	3.5	(0.6)
Beginning Balance at Apr. 03, 2011		29.3	598.7	34.4		36.6	(70.2)	3.5	(0.6)
Sale of stock, exercise of stock options, restricted stock awards and other		(1.3)					2.1
Comprehensive income
Net earnings	18.8		18.8		18.8
Foreign currency translation adjustments, net of tax				5.8	5.8
Unrealized gains (loss) on investments, net of tax				0.1	0.1
Comprehensive Income (loss)					$ 24.7
Ending Balance at Jul. 03, 2011	$ 657.2	$ 28.0	$ 617.5	$ 40.3		$ 36.6	$ (68.1)	$ 3.5	$ (0.6)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

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- Definition

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

+ References

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-Number 210
-Article 5
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+ Details

- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.

+ References

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+ Details

- Definition

Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax.

+ References

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+ Details

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jul. 03, 2011	Jul. 04, 2010
Cash flows from operating activities:
Net earnings	$ 19.9	$ 1.9
Noncash adjustments:
Impairment of assets		1.5
Depreciation and amortization	16.3	17.8
Provision for bad debts	2.2	0.5
Stock-based compensation	1.9	1.4
Other, net	(0.1)	0.8
Changes in operating assets and liabilities	(47.0)	(44.2)
Net cash from operating activities	(6.8)	(20.3)
Cash flows from investing activities:
Capital expenditures	(6.3)	(3.8)
Settlement of forward exchange contracts	0.7
Other investing activities	0.2	0.9
Net cash from investing activities	(5.4)	(2.9)
Cash flows from financing activities:
Net change in short-term borrowings	71.9	(11.8)
Repayment of debt	(62.9)	(7.3)
Sale of stock and other financing activities	(1.1)	24.2
Net cash from financing activities	7.9	5.1
Effect of exchange rates on cash and equivalents	4.3	(5.5)
Net change in cash and equivalents	0.0	(23.6)
Cash and equivalents at beginning of period	80.5	88.9
Cash and equivalents at end of period	$ 80.5	$ 65.3

Basis of Presentation	6 Months Ended
Basis of Presentation	Jul. 03, 2011
Basis of Presentation [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying unaudited consolidated financial statements of Kelly Services, Inc. (the “Company,” “Kelly,” “we” or “us”) have been prepared in accordance with Rule 10-01 of Regulation S-X and do not include all the information and notes required by generally accepted accounting principles for complete financial statements. All adjustments, including normal recurring adjustments, have been made which, in the opinion of management, are necessary for a fair statement of the results of the interim periods. The results of operations for such interim periods are not necessarily indicative of results of operations for a full year. The unaudited consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the fiscal year ended January 2, 2011, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 17, 2011 (the 2010 consolidated financial statements). The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated. Included in SG&A expenses in the second quarter of 2011 is a $0.5 million benefit for an insurance recovery which related to the first quarter of 2011. The effect of this out-of-period adjustment is not material to the Company’s financial position, results of operations or cash flows.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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-URI http://asc.fasb.org/subtopic&trid=2209116

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-Name Accounting Standards Codification
-Topic 272
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-Section 50
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-URI http://asc.fasb.org/subtopic&trid=2122524

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
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-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurements

6 Months Ended

Jul. 03, 2011

Fair Value Measurements [Abstract]

Fair Value Measurements

2. Fair Value Measurements

Trade accounts receivable, accounts payable, accrued liabilities, accrued payroll and related taxes and short-term borrowings approximate their fair values due to the short-term maturities of these assets and liabilities.

Assets Measured at Fair Value on a Recurring Basis

The following tables present assets measured at fair value on a recurring basis as of July 3, 2011 and January 2, 2011 on the consolidated balance sheet by fair value hierarchy level, as described below.


	Fair Value Measurements on a Recurring Basis
	As of July 3, 2011
	Total		Level 1		Level 2		Level 3
Description	(In millions of dollars)
Money market funds	$	1.5	$	1.5	$	—	$	—
Available-for-sale investment		27.4		27.4		—		—


Total assets at fair value	$	28.9	$	28.9	$	—	$	—


	Fair Value Measurements on a Recurring Basis
	As of January 2, 2011
	Total		Level 1		Level 2		Level 3
Description	(In millions of dollars)
Money market funds	$	4.1	$	4.1	$	—	$	—
Available-for-sale investment		27.8		27.8		—		—
Forward exchange contracts		0.7		—		0.7		—


Total assets at fair value	$	32.6	$	31.9	$	0.7	$	—

Level 1 measurements consist of unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 measurements include quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 3 measurements include significant unobservable inputs.

Money market funds as of July 3, 2011 represent investments in money market accounts, all of which is restricted cash that is included in prepaid expenses and other current assets on the consolidated balance sheet. Money market funds as of January 2, 2011 represent investments in money market accounts, of which $2.9 million is included in cash and equivalents and $1.2 million of restricted cash is included in prepaid expenses and other current assets on the consolidated balance sheet. The valuations were based on quoted market prices of those accounts as of the respective period end.

Available-for-sale investment represents the Company’s investment in Temp Holdings Co., Ltd. (“Temp Holdings”), a leading integrated human resources company in Japan, and is included in other assets on the consolidated balance sheet. The valuation is based on the quoted market price of Temp Holdings stock on the Tokyo Stock Exchange as of the period end. The unrealized gain of $0.1 million for the 13 weeks ended July 3, 2011 and unrealized loss for the 13 weeks ended July 4, 2010, which was insignificant, was recorded in other comprehensive income, a component of stockholders’ equity. The unrealized loss of $0.5 million for the 26 weeks ended July 3, 2011 and unrealized gain of $1.7 million for the 26 weeks ended July 4, 2010 was recorded in other comprehensive income.

During the second quarter of 2010, the Company entered into two forward foreign currency exchange contracts to offset the variability in exchange rates on its yen-denominated debt. One contract matured on May 13, 2011 and the other contract matured November 2010. During the first quarter of 2011, the yen-denominated debt was paid in full. As a result, the Company entered into an additional forward foreign currency exchange contract during the first quarter of 2011 to offset the remaining open contract that was purchased during 2010.

Prior to maturity, these contracts, which were included in prepaid expenses and other current assets on the consolidated balance sheet, were valued using market exchange rates and were not designated as hedging instruments. Accordingly, gains and losses resulting from recording the foreign exchange contracts at fair value were reported in other expense, net on the consolidated statement of earnings, and amounted to a minor loss for the 13 and 26 weeks ended July 3, 2011 and a gain of $0.5 million for the 13 and 26 weeks ended July 4, 2010.

The two aforementioned forward currency exchange contracts, one to buy Japanese yen with a U.S. dollar equivalent of $6.1 million and one to sell Japanese yen with a U.S. dollar equivalent of $6.8 million, matured on May 13, 2011. At July 3, 2011, the Company had no open forward foreign currency exchange contracts. At January 2, 2011, the Company had one open forward foreign currency exchange contract with an expiration date of less than one year to buy foreign currencies with a U.S. dollar equivalent of $6.1 million. The Company does not use financial instruments for trading or speculative purposes.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611

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-Publisher FASB
-Name Accounting Standards Codification
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

Restructuring

6 Months Ended

Jul. 03, 2011

Restructuring [Abstract]

Restructuring

3. Restructuring

Restructuring costs incurred in the first quarter and first six months of 2010 totaled $4.4 million, and primarily related to severance and lease termination costs for branches in the EMEA Commercial and APAC Commercial segments that were in the process of closure at the end of 2009, and severance costs related to the corporate headquarters. Restructuring costs incurred in the second quarter and first six months of 2011 amounted to a credit of $0.6 million and expense of $3.4 million, respectively, and primarily relate to revisions of the estimated lease termination costs for EMEA Commercial branches that closed in prior years. These costs were reported as a component of SG&A expenses. Total costs incurred since July 2008 for our restructuring efforts amounted to $47.0 million.

A summary of the balance sheet accrual related to the global restructuring costs follows (in millions of dollars):


Balance at beginning of year	$	4.7

Amounts charged (credited) to operations		4.0
Reductions for cash payments		(1.1	)


Balance at April 3, 2011		7.6

Amounts charged (credited) to operations		(0.6	)
Reductions for cash payments		(0.4	)


Balance at July 3, 2011	$	6.6

The remaining balance of $6.6 million as of July 3, 2011 represents primarily future lease payments and is expected to be paid by 2018. On a quarterly basis, the Company reassesses the accrual associated with restructuring costs and adjusts it as necessary.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Debt

6 Months Ended

Jul. 03, 2011

Debt [Abstract]

Debt

4. Debt

On March 31, 2011, the Company entered into an agreement with its lenders to amend and restate its existing $90 million, three-year revolving credit facility (the “Facility”). The amendment increased the capacity of the Facility to $150 million, and extended the term of the Facility to March 31, 2016 from September 28, 2012. The Facility allows for borrowings in various currencies and is used to fund working capital, acquisitions, and general corporate needs.

The interest rate applicable to borrowings under the Facility at July 3, 2011 was 200 basis points over the London InterBank Offering Rate (“LIBOR”) in addition to a facility fee of 25 basis points. LIBOR rates vary by currency. The Company may also borrow using rates based on the Prime Rate; these loans have shorter notice periods and interest periods. At July 3, 2011, the prime-rate based loans were available to the Company at the Prime Rate plus 100 basis points and a facility fee of 25 basis points.

At July 3, 2011, borrowings under the Facility were $15.0 million, with an interest rate of 2.44%, and the Facility had a remaining capacity of $135.0 million. In connection with the refinancing, certain of the Facility’s financial covenants and restrictions were amended and are described below, all of which were met at July 3, 2011:

	•		The Company must not allow its ratio of earnings before interest, taxes, depreciation, amortization and certain cash and non-cash charges that are non-recurring in nature (“EBITDA”) to interest expense (“Interest Coverage Ratio”) for the last twelve months to be below 4.0 to 1.0 as of the end of any fiscal quarter ending prior to the fourth quarter of 2012 and 5.0 to 1.0 thereafter.

	•		The Company must keep its ratio of total indebtedness to the sum of net worth and total indebtedness below 0.4 to 1.0 at all times.

	•		Dividends, stock buybacks and similar transactions are limited based on the Interest Coverage Ratio. When the Interest Coverage Ratio is below 5.0 to 1.0, the Company may pay up to $20 million in aggregate over the four most recent fiscal quarters including the current quarter; when the Interest Coverage Ratio is above 5.0 to 1.0, the Company may pay up to $30 million in aggregate over the four most recent fiscal quarters including the current quarter.

	•		The Company must adhere to other operating restrictions relating to the conduct of business, such as certain limitations on asset sales and the type and scope of investments.

At January 2, 2011, there were no borrowings under the Facility.

On March 31, 2011, the Company and Kelly Receivables Funding, LLC, a wholly owned bankruptcy remote special purpose subsidiary of the Company (the “Receivables Entity”), amended the Receivables Purchase Agreement related to the $100 million securitization facility (“Securitization Facility”). The amendment (i) extended the term of the Securitization Facility from 364 days to three years, (ii) reduced borrowing costs, and (iii) increased the capacity from $100 to $150 million. The Receivables Purchase Agreement will terminate December 4, 2014, unless terminated earlier pursuant to its terms.

Under the Securitization Facility, the Company will sell certain trade receivables and related rights (“Receivables”), on a revolving basis, to the Receivables Entity. The Receivables Entity may from time to time sell an undivided variable percentage ownership interest in the Receivables. The Securitization Facility also allows for the issuance of standby letters of credit (“SBLC”). The Securitization Facility contains a cross-default clause that could result in termination if defaults occur under our other loan agreements. The Securitization Facility also contains certain restrictions based on the performance of the Receivables.

As of July 3, 2011, the Securitization Facility carried $74.0 million of short-term borrowings at a rate of 1.39% and $50.6 million of SBLCs related to workers’ compensation. The interest rate applicable to borrowings under the Securitization Facility at July 3, 2011 was 55 basis points over the cost of commercial paper, in addition to a facility fee of 60 basis points. The cost of borrowings on this facility varies on a daily basis, along with the cost of commercial paper. The remaining capacity on the Facility was $25.4 million at July 3, 2011. As of January 2, 2011, the Securitization Facility carried $17.0 million of short-term borrowings at a rate of 1.57%, SBLCs related to workers’ compensation of $45.7 million and remaining capacity of $37.3 million.

The Receivables Entity’s sole business consists of the purchase or acceptance through capital contributions of trade accounts receivable and related rights from the Company. As described above, the Receivables Entity may retransfer these receivables or grant a security interest in those receivables under the terms and conditions of the Receivables Purchase Agreement. The Receivables Entity is a separate legal entity with its own creditors who would be entitled, if it were ever liquidated, to be satisfied out of its assets prior to any assets or value in the Receivables Entity becoming available to its equity holders. The assets of the Receivables Entity are not available to pay creditors of the Company or any of its other subsidiaries. The assets and liabilities of the Receivables Entity are included in the consolidated financial statements of the Company.

The Company had a three-year syndicated term loan facility comprised of 9 million euros and 5 million U.K. pounds, and a five-year, 6 billion yen-denominated loan agreement, all of which had a maturity date of October 3, 2011. On March 22, 2011, the Company fully paid the euro and U.K. pound loans. On March 24, 2011, the Company also fully paid the yen loan using borrowings from the revolving credit facility and Securitization Facility.

As of January 2, 2011, the U.S. dollar amount outstanding on the euro and U.K. pound facility, which fluctuated based on foreign exchange rates, totaled approximately $19.7 million, all of which was classified as current, and carried an interest rate which ranged from 4.24% to 4.44%. As of January 2, 2011, the U.S. dollar amount outstanding on the yen-denominated loan balance, which also fluctuated based on foreign exchange rates, totaled approximately $42.0 million, all of which was classified as current, and carried an interest rate of 3.7%.

- Definition

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

+ References + Details

Earnings Per Share

6 Months Ended

Jul. 03, 2011

Earnings Per Share [Abstract]

Earnings Per Share

5. Earnings Per Share

The reconciliation of basic and diluted earnings per share on common stock for the 13 and 26 weeks ended July 3, 2011 and July 4, 2010 follows (in millions of dollars except per share data).


	13 Weeks Ended					26 Weeks Ended
	2011			2010		2011			2010
Earnings from continuing operations	$	20.0		$	3.9	$	21.1		$	1.9
Less: Earnings allocated to participating securities		(0.4	)		—		(0.4	)		—

Earnings from continuing operations available to common shareholders	$	19.6		$	3.9	$	20.7		$	1.9

Loss from discontinued operations	$	(1.2	)	$	—	$	(1.2	)	$	—
Less: Loss allocated to participating securities		—			—		—			—

Loss from discontinued operations available to common shareholders	$	(1.2	)	$	—	$	(1.2	)	$	—

Net Earnings	$	18.8		$	3.9	$	19.9		$	1.9
Less: Earnings allocated to participating securities		(0.4	)		—		(0.4	)		—

Net Earnings available to common shareholders	$	18.4		$	3.9	$	19.5		$	1.9

Basic earnings (loss) per share on common stock:
Earnings from continuing operations	$	0.53		$	0.11	$	0.56		$	0.05
Loss from discontinued operations	$	(0.03	)	$	—	$	(0.03	)	$	—
Net earnings	$	0.50		$	0.11	$	0.53		$	0.05

Diluted earnings (loss) per share on common stock:
Earnings from continuing operations	$	0.53		$	0.11	$	0.56		$	0.05
Loss from discontinued operations	$	(0.03	)	$	—	$	(0.03	)	$	—
Net earnings	$	0.50		$	0.11	$	0.53		$	0.05

Average common shares outstanding (millions)
Basic		36.8			36.0		36.7			35.5
Diluted		36.8			36.0		36.7			35.5

Stock options representing 0.6 million and 0.7 million shares, respectively, for the 13 weeks ended July 3, 2011 and July 4, 2010, and 0.6 million and 0.7 million shares, respectively, for the 26 weeks ended July 3, 2011 and July 4, 2010, were excluded from the computation of diluted earnings per share due to their anti-dilutive effect.

Stockholders' Equity	6 Months Ended
Stockholders' Equity	Jul. 03, 2011
Stockholders' Equity [Abstract]
Stockholders' Equity	6. Stockholders’ Equity On May 11, 2010, the Company sold 1,576,169 shares of Kelly’s Class A common stock to Temp Holdings. The shares were sold in a private transaction at $15.42 per share, which was the average of the closing prices of the Class A common stock for the five days from May 3, 2010 through May 7, 2010, and represented 4.8 percent of the outstanding Class A shares after the completion of the sale. As part of this transaction, Kelly added a representative of Temp Holdings to Kelly’s board of directors.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Other Expense, Net

6 Months Ended

Jul. 03, 2011

Other Expense, Net [Abstract]

Other Expense, Net

7. Other Expense, Net

Included in other expense, net are the following:


	13 Weeks Ended						26 Weeks Ended
	2011			2010			2011			2010
	(In millions of dollars)						(In millions of dollars)

Interest income	$	0.2		$	0.2		$	0.5		$	0.4
Interest expense		(0.8	)		(1.5	)		(1.9	)		(3.0	)
Dividend income		0.2			0.2			0.2			0.2
Foreign exchange (losses) gains		(0.3	)		(1.0	)		0.1			(0.8	)


Other expense, net	$	(0.7	)	$	(2.1	)	$	(1.1	)	$	(3.2	)

Contingencies	6 Months Ended
Contingencies	Jul. 03, 2011
Contingencies [Abstract]
Contingencies	8. Contingencies The Company is the subject of two pending class action lawsuits. The two lawsuits, Fuller v. Kelly Services, Inc. and Kelly Home Care Services, Inc., pending in the Superior Court of California, Los Angeles, and Sullivan v. Kelly Services, Inc., pending in the U.S. District Court Southern District of California, both involve claims for monetary damages by current and former temporary employees working in the State of California. The Fuller matter involves claims relating to alleged misclassification of personal attendants as exempt and not entitled to overtime compensation under state law and alleged technical violations of a state law governing the content of employee pay stubs. The Sullivan matter relates to claims by temporary workers for compensation while interviewing for assignments. Tentative settlements have been reached in both matters and are awaiting final court approval. Accordingly, a $1.2 million after-tax charge related to the Fuller matter was recognized in discontinued operations during the second quarter of 2011. The Company is continuously engaged in litigation arising in the ordinary course of its business, typically matters alleging employment discrimination, alleging wage and hour violations or enforcing the restrictive covenants in the Company’s employment agreements. While there is no expectation that any of these matters will have a material adverse effect on the Company’s results of operations, financial position or cash flows, litigation is always subject to inherent uncertainty and the Company is not able to reasonably predict if any matter will be resolved in a manner that is materially adverse to the Company.

Segment Disclosures

6 Months Ended

Jul. 03, 2011

Segment Disclosures [Abstract]

Segment Disclosures

9. Segment Disclosures

The Company’s segments are based on the organizational structure for which financial results are regularly evaluated by the Company’s chief operating decision maker to determine resource allocation and assess performance. The Company’s seven reporting segments are: (1) Americas Commercial, (2) Americas Professional and Technical (“Americas PT”), (3) Europe, Middle East and Africa Commercial (“EMEA Commercial”), (4) Europe, Middle East and Africa Professional and Technical (“EMEA PT”), (5) Asia Pacific Commercial (“APAC Commercial”), (6) Asia Pacific Professional and Technical (“APAC PT”) and (7) Outsourcing and Consulting Group (“OCG”).

The Commercial business segments within the Americas, EMEA and APAC regions represent traditional office services, contact-center staffing, marketing, electronic assembly, light industrial and substitute teachers. The PT segments encompass a wide range of highly skilled temporary employees, including scientists, financial professionals, attorneys, engineers, IT specialists and healthcare workers. OCG includes recruitment process outsourcing (“RPO”), contingent workforce outsourcing (“CWO”), business process outsourcing (“BPO”), payroll process outsourcing (“PPO”), executive placement and career transition/outplacement services. Corporate expenses that directly support the operating units have been allocated to the seven segments based on a work effort, volume or, in the absence of a readily available measurement process, proportionately based on revenue from services.

The following tables present information about the reported revenue from services and earnings from operations of the Company for the 13 and 26 weeks ended July 3, 2011 and July 4, 2010. Asset information by reportable segment is not presented, since the Company does not produce such information internally, nor does it use such data to manage its business.


	13 Weeks Ended						26 Weeks Ended
	2011			2010			2011			2010
	(In millions of dollars)						(In millions of dollars)

Revenue from Services:
Americas Commercial	$	670.3		$	600.9		$	1,323.6		$	1,148.6
Americas PT		247.7			219.9			488.3			425.5

Total Americas Commercial and PT		918.0			820.8			1,811.9			1,574.1

EMEA Commercial		258.8			209.8			490.3			414.7
EMEA PT		45.8			34.4			87.2			69.3

Total EMEA Commercial and PT		304.6			244.2			577.5			484.0

APAC Commercial		102.3			83.7			202.0			164.6
APAC PT		13.5			7.8			25.0			15.4

Total APAC Commercial and PT		115.8			91.5			227.0			180.0

OCG		74.0			60.4			142.2			115.7

Less: Intersegment revenue		(6.6	)		(7.5	)		(13.7	)		(14.0	)


Consolidated Total	$	1,405.8		$	1,209.4		$	2,744.9		$	2,339.8


	13 Weeks Ended						26 Weeks Ended
	2011			2010			2011			2010
	(In millions of dollars)						(In millions of dollars)

Earnings (Loss) from Operations:
Americas Commercial	$	23.0		$	18.0		$	39.7		$	31.1
Americas PT		10.4			11.8			18.9			20.3

Total Americas Commercial and PT		33.4			29.8			58.6			51.4

EMEA Commercial		6.6			1.4			4.6			(0.9	)
EMEA PT		1.4			0.5			1.7			0.4

Total EMEA Commercial and PT		8.0			1.9			6.3			(0.5	)

APAC Commercial		0.4			1.0			0.6			2.0
APAC PT		(0.8	)		(0.4	)		(1.5	)		(1.4	)

Total APAC Commercial and PT		(0.4	)		0.6			(0.9	)		0.6

OCG		(0.8	)		(5.8	)		(3.2	)		(10.3	)

Corporate		(18.9	)		(18.0	)		(37.9	)		(34.3	)


Consolidated Total	$	21.3		$	8.5		$	22.9		$	6.9

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

New Accounting Pronouncement	6 Months Ended
New Accounting Pronouncement	Jul. 03, 2011
New Accounting Pronouncement [Abstract]
New Accounting Pronouncement	10. New Accounting Pronouncement In June 2011, the Financial Accounting Standards Board amended its guidance on the presentation of comprehensive income to increase the prominence of items reported in other comprehensive income. The new guidance requires that all components of comprehensive income in stockholders’ equity be presented either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The new guidance will be effective for us as of the beginning of fiscal 2012 and its adoption will not have any impact on our financial condition, results of operations or cash flows.

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

+ References + Details