0000055135-24-000031 | 10-Q | XBRL Viewer

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Sale of Assets - Narrative (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
	Jun. 10, 2024	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Purchase price of disposition	$ 7.5
Assets held for sale	1.0	$ 0.0		$ 0.0		$ 291.3
Gain on sale of assets	$ 5.5	5.5	$ 0.0	$ 5.5	$ 0.0
Proceeds from Sale of Other Productive Assets		$ 4.5

Basis of Presentation (Policies)	6 Months Ended
Basis of Presentation (Policies)	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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 (“GAAP”) for complete financial statements. In the opinion of management, all adjustments, including normal recurring adjustments, necessary for a fair statement of the results of the interim periods, have been made. 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 December 31, 2023, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 20, 2024 (the 2023 consolidated financial statements). There were no changes in accounting policies as disclosed in the Form 10-K. The Company’s second fiscal quarter ended on June 30, 2024 and July 2, 2023, each of which contained 13 weeks. The corresponding June year-to-date periods for 2024 and 2023 each contained 26 weeks.
Reclassifications	Certain reclassifications have been made to the prior year's consolidated financial statements to conform to the current year's presentation. Specifically, as discussed in the Segment Disclosures footnote, the Company has made a change to its reportable segments during the first quarter of 2024. We have also reclassified the presentation of our retirement plan assets, which represents our investment in life insurance contracts, and intangibles, net from the other assets line item to separate line items within our consolidated balance sheet.
New Accounting Pronouncements	New Accounting Pronouncements Not Yet Adopted In October 2023, the FASB issued Accounting Standards Update ("ASU") 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative, which modifies several disclosure and presentation requirements in the FASB accounting standard codification to align them with the SEC regulations. The effective date for each amendment will be the date on which the SEC's removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption permitted, by June 30, 2027. For any amendments in which the SEC has not yet removed the applicable requirement from their regulations by June 30, 2027, the pending content of the related amendment in the FASB codification will not be effective. We do not expect this update to have a material impact to our consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires all public companies to provide more enhanced disclosures for significant segment expenses. This ASU is effective for annual reporting periods beginning after December 15, 2024, including interim reporting periods within those annual periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which includes amendments to enhance income tax disclosures primarily through changes to the rate reconciliation and income taxes paid information. This ASU is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	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 (“GAAP”) for complete financial statements. In the opinion of management, all adjustments, including normal recurring adjustments, necessary for a fair statement of the results of the interim periods, have been made. 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 December 31, 2023, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 20, 2024 (the 2023 consolidated financial statements). There were no changes in accounting policies as disclosed in the Form 10-K. The Company’s second fiscal quarter ended on June 30, 2024 and July 2, 2023, each of which contained 13 weeks. The corresponding June year-to-date periods for 2024 and 2023 each contained 26 weeks. Certain reclassifications have been made to the prior year's consolidated financial statements to conform to the current year's presentation. Specifically, as discussed in the Segment Disclosures footnote, the Company has made a change to its reportable segments during the first quarter of 2024. We have also reclassified the presentation of our retirement plan assets, which represents our investment in life insurance contracts, and intangibles, net from the other assets line item to separate line items within our consolidated balance sheet.

Earnings Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Earnings Per Share [Abstract]
Net earnings	$ 4.6	$ 7.5	$ 30.4	$ 18.4
Less: earnings allocated to participating securities, basic	(0.1)	(0.2)	(0.7)	(0.4)
Less: earnings allocated to participating securities, diluted	(0.1)	(0.2)	(0.7)	(0.4)
Net earnings (loss) available to common shareholders, basic	4.5	7.3	29.7	18.0
Net earnings (loss) available to common shareholders, diluted	$ 4.5	$ 7.3	$ 29.7	$ 18.0
Average shares outstanding (millions):
Basic (in shares)	35.5	36.0	35.5	36.5
Dilutive share awards (in shares)	0.4	0.4	0.4	0.4
Diluted (in shares)	35.9	36.4	35.9	36.9
Basic earnings (loss) per share on common stock (in dollars per share)	$ 0.13	$ 0.20	$ 0.84	$ 0.49
Diluted earnings (loss) per share on common stock (in dollars per share)	$ 0.12	$ 0.20	$ 0.83	$ 0.49

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2024	Jul. 29, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	0-1088
Entity Registrant Name	KELLY SERVICES, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	38-1510762
Entity Address, Address Line One	999 West Big Beaver Road
Entity Address, City or Town	Troy
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48084
City Area Code	248
Local Phone Number	362-4444
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Current Fiscal Year End Date	--12-29
Amendment Flag	false
Entity Central Index Key	0000055135
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		32,267,505
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,300,841
NASDAQ Global Market \| Class A Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class A Common
Trading Symbol	KELYA
Security Exchange Name	NASDAQ
NASDAQ Global Market \| Class B Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class B Common
Trading Symbol	KELYB
Security Exchange Name	NASDAQ

Revenue - Revenue by Country (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 1,057.5	$ 1,217.2	$ 2,102.6	$ 2,485.5
Americas
Disaggregation of Revenue [Line Items]
Revenue	1,034.2	986.5	2,057.0	2,034.2
United States
Disaggregation of Revenue [Line Items]
Revenue	944.2	892.4	1,877.8	1,851.6
Canada
Disaggregation of Revenue [Line Items]
Revenue	46.4	46.4	91.8	91.3
Puerto Rico
Disaggregation of Revenue [Line Items]
Revenue	28.2	27.7	53.1	54.6
Mexico
Disaggregation of Revenue [Line Items]
Revenue	15.4	20.0	34.3	36.7
Europe
Disaggregation of Revenue [Line Items]
Revenue	10.8	219.6	21.6	429.3
Switzerland
Disaggregation of Revenue [Line Items]
Revenue	1.0	56.0	2.1	108.9
France
Disaggregation of Revenue [Line Items]
Revenue	0.0	50.2	0.0	98.0
Portugal
Disaggregation of Revenue [Line Items]
Revenue	0.0	49.3	0.0	93.7
Italy
Disaggregation of Revenue [Line Items]
Revenue	0.0	16.5	0.0	33.4
Other
Disaggregation of Revenue [Line Items]
Revenue	9.8	47.6	19.5	95.3
Total Asia-Pacific Region
Disaggregation of Revenue [Line Items]
Revenue	$ 12.5	$ 11.1	$ 24.0	$ 22.0

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 1,253.7
Other comprehensive income (loss)	$ (2.0)	$ 2.8	(2.7)	$ 5.1
Ending balance	1,279.9	1,241.9	1,279.9	1,241.9
Foreign currency translation adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(0.5)	(5.1)	0.6	(7.4)
Other comprehensive income (loss) before reclassifications	(2.0)	2.8	(2.5)	5.1
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0	(0.6)	0.0
Other comprehensive income (loss)	(2.0)	2.8	(3.1)	5.1
Ending balance	(2.5)	(2.3)	(2.5)	(2.3)
Pension liability adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0.0	(1.1)	(0.4)	(1.1)
Other comprehensive income (loss) before reclassifications	0.0	0.0	0.0	0.0
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0	0.4	0.0
Other comprehensive income (loss)	0.0	0.0	0.4	0.0
Ending balance	0.0	(1.1)	0.0	(1.1)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(0.5)	(6.2)	0.2	(8.5)
Other comprehensive income (loss)	(2.0)	2.8	(2.7)	5.1
Ending balance	$ (2.5)	$ (3.4)	$ (2.5)	$ (3.4)

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Other Income (Expense), Net - Schedule of Other Nonoperating Income (Expense) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Other Income and Expenses [Abstract]
Interest income	$ 2.3	$ 1.3	$ 5.1	$ 2.7
Interest expense	(2.1)	(0.6)	(2.6)	(1.4)
Foreign exchange gains (losses)	0.7	(1.3)	0.7	(2.0)
Other	(7.4)	0.0	(7.9)	2.1
Other income (expense), net	$ (6.5)	$ (0.6)	$ (4.7)	$ 1.4

Revenue - Disaggregation of Revenues by Service Type (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 1,057.5	$ 1,217.2	$ 2,102.6	$ 2,485.5
Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	357.7	390.8	716.1	793.4
Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	332.2	301.4	621.5	607.8
Education
Disaggregation of Revenue [Line Items]
Revenue	251.1	206.4	541.0	455.8
Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	117.0	113.7	225.0	228.3
International
Disaggregation of Revenue [Line Items]
Revenue	0.0	205.9	0.0	401.7
Staffing services \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	233.3	255.3	464.5	523.9
Staffing services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	219.2	201.2	414.4	403.5
Staffing services \| Education
Disaggregation of Revenue [Line Items]
Revenue	248.5	204.1	537.3	451.7
Staffing services \| International
Disaggregation of Revenue [Line Items]
Revenue	0.0	200.5	0.0	390.7
Permanent placement \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	2.3	3.7	5.0	8.3
Permanent placement \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	5.8	4.3	10.0	9.8
Permanent placement \| Education
Disaggregation of Revenue [Line Items]
Revenue	2.6	2.3	3.7	4.1
Permanent placement \| International
Disaggregation of Revenue [Line Items]
Revenue	0.0	5.4	0.0	11.0
Outcome-based services \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	122.1	131.8	246.6	261.2
Outcome-based services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	103.2	95.9	193.1	194.5
Talent solutions \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	4.0	0.0	4.0	0.0
Talent solutions \| Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	117.0	113.7	225.0	228.3
Total Intersegment
Disaggregation of Revenue [Line Items]
Revenue	$ (0.5)	$ (1.0)	$ (1.0)	$ (1.5)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 1.1	$ (1.9)	$ 5.1	$ (0.1)

- Definition

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

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+ Details

Credit Losses

6 Months Ended

Jun. 30, 2024

Credit Loss [Abstract]

Credit Losses

The rollforward of our allowance for credit losses related to trade accounts receivable, which is recorded in trade accounts receivable, less allowance in the consolidated balance sheet, is as follows (in millions of dollars):


	June Year to Date
	2024		2023
Allowance for credit losses:
Beginning balance	$	8.0	$	7.7
Current period provision	0.4		0.9

Currency exchange effects	(0.2)		0.2
Disposition of EMEA staffing operations	(2.4)		—
Write-offs	(0.6)		(1.1)
Ending balance	$	5.2	$	7.7

Write-offs are presented net of recoveries, which were not material for second quarter-end 2024 or 2023. As of second quarter-end 2024, the Company has a receivable of $16.8 million related to the sale of our EMEA staffing operations (see Acquisition and Disposition footnote). The Company has determined that no credit loss provision is required on this receivable as it is considered collectible. No other allowances related to other receivables were material as of second quarter-end 2024 or 2023.

- Definition

The entire disclosure for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security.

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-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479106/326-30-50-4

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479106/326-30-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-8

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-20

+ Details

Restructuring and Transformation Activities

6 Months Ended

Jun. 30, 2024

Restructuring and Related Activities [Abstract]

Restructuring and Transformation Activities

2024 Actions

The Company incurred restructuring charges and transformation fees of $4.3 million in the second quarter of 2024 and $6.6 million in June year-to-date 2024 as a continuation of the actions that were announced in the second quarter of 2023 as part of the comprehensive transformation initiative. The transformation activities include severance charges of $2.4 million and $3.5 million for the second quarter and June year-to-date 2024, respectively, and costs to execute the transformation including the use of an external consultant of $1.9 million and $3.1 million for the second quarter and June year-to-date 2024, respectively. The severance and transformation costs are recorded in selling, general and administrative ("SG&A") expenses in the consolidated statements of earnings. Additionally, in the second quarter of 2024, the Company recognized an impairment charge of $5.5 million for certain right-of-use assets related to our leased headquarters facility reflecting adjustments as to how we are utilizing the building as a part of our ongoing transformation efforts. The impairment charge related to the right-of-use assets is recorded in the asset impairment charge in the consolidated statements of earnings.

The restructuring and transformation costs included in SG&A are detailed below for the second quarter and June year-to-date 2024 (in millions of dollars):


	Second Quarter 2024						June Year to Date 2024
	Severance Costs		Transformation Costs		Total		Severance Costs		Transformation Costs		Total

Professional & Industrial	$	0.3	$	—	$	0.3	$	0.4	$	—	$	0.4
Science, Engineering & Technology	0.3		—		0.3		0.3		—		0.3

Outsourcing & Consulting	—		—		—		0.6		—		0.6
Corporate	1.8		1.9		3.7		2.2		3.1		5.3
Total	$	2.4	$	1.9	$	4.3	$	3.5	$	3.1	$	6.6

2023 Actions

In the second quarter of 2023, the Company announced a comprehensive transformation initiative that includes actions that will further streamline the Company's operating model to enhance organizational efficiency and effectiveness. The total costs incurred related to these transformation activities in the second quarter of 2023 totaled $8.0 million. The transformation activities included $4.5 million of costs to execute the transformation initiatives through the use of an external consultant, a $2.4 million impairment charge for right-of-use assets related to an unoccupied office space lease and additional severance of $1.1 million, net of adjustments. The impairment charge related to the right-of-use assets is recorded in the asset impairment charge in the consolidated statements of earnings. The costs to execute and severance are included in the $5.6 million of restructuring costs incurred in the second quarter of 2023, net of prior period adjustments, and are recorded in SG&A expenses in the consolidated statements of earnings, as detailed further below.

In the first quarter of 2023, the Company undertook restructuring actions to further our cost management efforts in response to the current demand levels and reflect a repositioning of our P&I staffing business to better capitalize on opportunities in local markets. Restructuring costs incurred in the first quarter of 2023 totaled $6.6 million and were recorded entirely in SG&A expenses in the consolidated statements of earnings.

The restructuring and transformation costs included in SG&A are detailed below for the second quarter and June year-to-date 2023 (in millions of dollars):



	Second Quarter 2023						June Year to Date 2023
	Severance Costs		Lease Termination Costs, Transformation and Other		Total		Severance Costs		Lease Termination Costs, Transformation and Other		Total

Professional & Industrial	$	0.3	$	—	$	0.3	$	3.0	$	0.3	$	3.3
Science, Engineering & Technology	—		—		—		0.4		0.1		0.5
Education	0.3		—		0.3		0.4		—		0.4
Outsourcing & Consulting	(0.1)		—		(0.1)		0.5		—		0.5
International	—		—		—		0.6		—		0.6
Corporate	0.6		4.5		5.1		0.8		6.1		6.9
Total	$	1.1	$	4.5	$	5.6	$	5.7	$	6.5	$	12.2

Accrual Summary

A summary of the global restructuring balance sheet accrual, included in accrued payroll and related taxes and accounts payable and accrued liabilities in the consolidated balance sheet, is detailed below (in millions of dollars):


Balance as of year-end 2023	$	15.1
Accruals	2.3






Reductions for cash payments	(11.0)
Disposition of EMEA staffing operations	(1.5)
Accrual adjustments	(0.2)
Balance as of first quarter-end 2024	4.7
Accruals	4.3
Reductions for cash payments	(4.4)

Balance as of second quarter-end 2024	$	4.6

The remaining balance of $4.6 million as of second quarter-end 2024 primarily represents the costs to execute the transformation initiatives and severance costs, and the majority is expected to be paid by the end of 2024. No material adjustments are expected to be recorded.

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023
Cash flows from operating activities:
Net earnings	$ 30.4	$ 18.4
Adjustments to reconcile net earnings to net cash from operating activities:
Asset impairment charge	5.5	2.4
Gain on sale of EMEA staffing operations	(1.6)	0.0
Gain on sale of assets	(5.5)	0.0
Depreciation and amortization	17.6	17.2
Operating lease asset amortization	4.6	8.4
Provision for credit losses and sales allowances	(0.2)	0.4
Stock-based compensation	5.2	5.6
Gain on sale of equity securities	0.0	(2.0)
Gain on forward contract	(1.2)	0.0
Other, net	(1.1)	0.5
Changes in operating assets and liabilities, net of acquisition	(21.5)	(27.5)
Net cash from operating activities	32.2	23.4
Cash flows from investing activities:
Capital expenditures	(6.7)	(9.3)
Proceeds from sale of EMEA staffing operations, net of cash disposed	77.1	0.0
Proceeds from sale of assets	4.4	0.0
Acquisition of company, net of cash received	(427.4)	0.0
Payment for settlement of forward contract	(2.4)	0.0
Proceeds from equity securities	0.0	2.0
Other investing activities	1.9	(0.4)
Net cash used in investing activities	(353.1)	(7.7)
Cash flows from financing activities:
Net change in short-term borrowings	0.0	(0.7)
Proceeds from long-term debt	378.6	0.0
Payments on long-term debt	(168.2)	0.0
Financing lease payments	0.0	(0.5)
Dividend payments	(5.4)	(5.6)
Payments of tax withholding for stock awards	(2.1)	(1.3)
Buyback of common shares	0.0	(34.8)
Contingent consideration payments	0.0	(2.5)
Other financing activities	(1.3)	0.0
Net cash from (used in) financing activities	201.6	(45.4)
Effect of exchange rates on cash, cash equivalents and restricted cash	(2.7)	1.8
Net change in cash, cash equivalents and restricted cash	(122.0)	(27.9)
Cash, cash equivalents and restricted cash at beginning of period	167.6	162.4
Cash, cash equivalents and restricted cash at end of period	45.6	134.5
Cash and cash equivalents	38.2	124.8
Restricted cash included in prepaid expenses and other current assets	0.6	0.7
Restricted cash included in other assets	$ 6.8	$ 9.0

Other Income (Expense), Net

6 Months Ended

Jun. 30, 2024

Other Income and Expenses [Abstract]

Other Income (Expense), Net

Included in other income (expense), net for the second quarter and June year-to-date 2024 and 2023 are the following:


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Interest income	$	2.3	$	1.3	$	5.1	$	2.7
Interest expense	(2.1)		(0.6)		(2.6)		(1.4)

Foreign exchange gains (losses)	0.7		(1.3)		0.7		(2.0)
Other	(7.4)		—		(7.9)		2.1
Other income (expense), net	$	(6.5)	$	(0.6)	$	(4.7)	$	1.4

Included in Other for second quarter and June year-to-date 2024 is $7.8 million of transaction costs related to the acquisition of MRP (see Acquisition and Disposition footnote). Included in Other for June year-to-date 2023 is a gain of $2.0 million for the receipt of earnout proceeds in connection with an investment that was sold in 2021.

Restructuring and Transformation Activities - Schedule of Restructuring and Related Costs (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jul. 02, 2023	Apr. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Restructuring Cost and Reserve [Line Items]
Severance Costs	$ 2.4		$ 1.1		$ 3.5
Other Restructuring Costs	1.9		4.5		3.1
Total	4.3	$ 2.3	5.6	$ 6.6	6.6
2023 Actions
Restructuring Cost and Reserve [Line Items]
Severance Costs						$ 5.7
Other Restructuring Costs						6.5
Total						12.2
Corporate, Non-Segment
Restructuring Cost and Reserve [Line Items]
Severance Costs	1.8		0.6		2.2
Other Restructuring Costs	1.9		4.5		3.1
Total	3.7		5.1		5.3
Corporate, Non-Segment \| 2023 Actions
Restructuring Cost and Reserve [Line Items]
Severance Costs						0.8
Other Restructuring Costs						6.1
Total						6.9
Professional & Industrial
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.3		0.3		0.4
Other Restructuring Costs	0.0		0.0		0.0
Total	0.3		0.3		0.4
Professional & Industrial \| 2023 Actions
Restructuring Cost and Reserve [Line Items]
Severance Costs						3.0
Other Restructuring Costs						0.3
Total						3.3
Science, Engineering & Technology
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.3		0.0		0.3
Other Restructuring Costs	0.0		0.0		0.0
Total	0.3		0.0		0.3
Science, Engineering & Technology \| 2023 Actions
Restructuring Cost and Reserve [Line Items]
Severance Costs						0.4
Other Restructuring Costs						0.1
Total						0.5
Education
Restructuring Cost and Reserve [Line Items]
Severance Costs			0.3
Other Restructuring Costs			0.0
Total			0.3
Education \| 2023 Actions
Restructuring Cost and Reserve [Line Items]
Severance Costs						0.4
Other Restructuring Costs						0.0
Total						0.4
Outsourcing & Consulting
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.0		(0.1)		0.6
Other Restructuring Costs	0.0		0.0		0.0
Total	$ 0.0		(0.1)		$ 0.6
Outsourcing & Consulting \| 2023 Actions
Restructuring Cost and Reserve [Line Items]
Severance Costs						0.5
Other Restructuring Costs						0.0
Total						0.5
International
Restructuring Cost and Reserve [Line Items]
Severance Costs			0.0
Other Restructuring Costs			0.0
Total			$ 0.0
International \| 2023 Actions
Restructuring Cost and Reserve [Line Items]
Severance Costs						0.6
Other Restructuring Costs						0.0
Total						$ 0.6

Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Segment Revenue from Services

The following tables present information about the reported revenue from services and gross profit of the Company by reportable segment, along with a reconciliation to earnings before taxes, for the second quarter and June year-to-date 2024 and 2023. Asset information by reportable segment is not presented, since the Company does not produce such information internally nor does it use such information to manage its business.


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Revenue from Services:

Professional & Industrial	$	357.7	$	390.8	$	716.1	$	793.4
Science, Engineering & Technology	332.2		301.4		621.5		607.8
Education	251.1		206.4		541.0		455.8
Outsourcing & Consulting	117.0		113.7		225.0		228.3
International	—		205.9		—		401.7

Less: Intersegment revenue	(0.5)		(1.0)		(1.0)		(1.5)

Consolidated Total	$	1,057.5	$	1,217.2	$	2,102.6	$	2,485.5

Segment Business Unit Profit (Loss)


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Business Unit Profit (Loss):

Professional & Industrial gross profit	$	62.3	$	68.5	$	126.2	$	140.7
Professional & Industrial SG&A expenses excluding depreciation and amortization	(55.4)		(65.0)		(113.4)		(138.4)
Professional & Industrial asset impairment charge	—		(0.3)		—		(0.3)
Professional & Industrial Profit (Loss)	6.9		3.2		12.8		2.0

Science, Engineering & Technology gross profit	77.3		68.1		141.7		139.4
Science, Engineering & Technology SG&A expenses excluding depreciation and amortization	(52.8)		(50.1)		(99.0)		(102.9)
Science, Engineering & Technology asset impairment charge	—		(0.1)		—		(0.1)
Science, Engineering & Technology Profit (Loss)	24.5		17.9		42.7		36.4

Education gross profit	36.9		32.5		79.0		71.8
Education SG&A expenses excluding depreciation and amortization	(24.2)		(23.2)		(48.2)		(47.1)
Education Profit (Loss)	12.7		9.3		30.8		24.7

Outsourcing & Consulting gross profit	37.2		41.3		72.5		82.9
Outsourcing & Consulting SG&A expenses excluding depreciation and amortization	(34.2)		(39.1)		(71.3)		(80.8)

Outsourcing & Consulting asset impairment charge	—		(2.0)		—		(2.0)
Outsourcing & Consulting Profit (Loss)	3.0		0.2		1.2		0.1

International gross profit	—		30.2		—		59.9
International SG&A expenses excluding depreciation and amortization	—		(30.2)		—		(60.6)
International Profit (Loss)	—		—		—		(0.7)

Corporate	(12.4)		(14.2)		(27.4)		(25.9)
Asset impairment charge	(5.5)		—		(5.5)		—
(Loss) gain on sale of EMEA staffing operations	(10.0)		—		1.6		—
Gain on sale of assets	5.5		—		5.5		—
Depreciation and amortization	(12.5)		(10.2)		(22.7)		(19.7)
Consolidated earnings from operations	12.2		6.2		39.0		16.9
Gain on forward contract	—		—		1.2		—

Other income (expense), net	(6.5)		(0.6)		(4.7)		1.4

Earnings before taxes	$	5.7	$	5.6	$	35.5	$	18.3

Depreciation and Amortization by Segment

Depreciation and amortization expense is included in SG&A expenses in our consolidated statements of earnings. Depreciation and amortization expense amounts below include amortization of implementation costs for hosted software, which are excluded in the presentation of depreciation and amortization in our consolidated statements of cash flows. The depreciation and amortization amounts by segment are as follows:


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Depreciation and amortization:

Professional & Industrial	$	2.7	$	2.1	$	5.1	$	3.9
Science, Engineering & Technology	5.8		4.1		9.9		7.9
Education	2.1		1.9		4.1		3.8
Outsourcing & Consulting	1.9		1.5		3.6		2.9
International	—		0.6		—		1.2

Stock-Based Compensation - Schedule of Nonvested Restricted Stock (Details) - Restricted Stock shares in Thousands	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	784
Granted (in shares) \| shares	358
Vested (in shares) \| shares	(231)
Forfeited (in shares) \| shares	(52)
Nonvested, ending balance (in shares) \| shares	859
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 18.52
Granted (in dollars per share) \| $ / shares	20.83
Vested (in dollars per share) \| $ / shares	18.56
Forfeited (in dollars per share) \| $ / shares	18.68
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 19.46

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Statement of Comprehensive Income [Abstract]
Net earnings	$ 4.6	$ 7.5	$ 30.4	$ 18.4
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax expense of $0.0, tax benefit of $0.1, tax expense of $0.0 and tax benefit of $0.1, respectively	(2.0)	2.8	(2.5)	5.1
Less: Reclassification adjustments included in net earnings	0.0	0.0	(0.6)	0.0
Foreign currency translation adjustments	(2.0)	2.8	(3.1)	5.1
Pension liability adjustments, net of tax benefit of $0.4	0.0	0.0	0.0	0.0
Less: Reclassification adjustments included in net earnings	0.0	0.0	0.4	0.0
Pension liability adjustments	0.0	0.0	0.4	0.0
Other comprehensive income (loss)	(2.0)	2.8	(2.7)	5.1
Comprehensive income (loss)	$ 2.6	$ 10.3	$ 27.7	$ 23.5

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

Schedule of Fair Value Assets Measured on Recurring Basis

The following tables present assets and liabilities measured at fair value on a recurring basis as of second quarter-end 2024 and year-end 2023 in the consolidated balance sheet by fair value hierarchy level, as described below.

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.


	As of Second Quarter-End 2024
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	7.7	$	7.7	$	—	$	—
Foreign currency forward contract, net	0.2		—		0.2		—

Total assets at fair value	$	7.9	$	7.7	$	0.2	$	—

Brazil indemnification	$	(2.6)	$	—	$	—	$	(2.6)
EMEA staffing indemnification	(2.0)		—		—		(2.0)
MRP earnout	(3.4)		—		—		(3.4)
Total liabilities at fair value	$	(8.0)	$	—	$	—	$	(8.0)


	As of Year-End 2023
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	42.5	$	42.5	$	—	$	—

Total assets at fair value	$	42.5	$	42.5	$	—	$	—

Brazil indemnification	$	(3.0)	$	—	$	—	$	(3.0)
Foreign currency forward contract, net	(3.6)		—		(3.6)		—

Total liabilities at fair value	$	(6.6)	$	—	$	(3.6)	$	(3.0)

Revenue - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
Revenue - Narrative (Details) $ in Millions	Jun. 30, 2024 USD ($)	Jul. 02, 2023 USD ($)	Jun. 30, 2024 USD ($) segment	Jul. 02, 2023 USD ($)	Dec. 31, 2023 USD ($)
Revenue from Contract with Customer [Line Items]
Number of operating segments \| segment			4
Deferred Fulfillment Costs
Revenue from Contract with Customer [Line Items]
Capitalized contract cost, net	$ 1.6		$ 1.6		$ 3.4
Capitalized contract cost, amortization	$ 1.7	$ 1.4	$ 4.1	$ 3.8

Acquisition and Disposition - Summary of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Jun. 30, 2024	May 31, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Goodwill, net	$ 372.6		$ 151.1
Motion Recruitment Partners, LLC
Business Acquisition [Line Items]
Cash and equivalents		$ 12.6
Trade accounts receivable		89.1
Prepaid expenses and other current assets		8.5
Net property and equipment		3.1
Operating lease right-of-use assets		11.9
Goodwill, net		221.5
Intangibles, net		145.9
Other assets, noncurrent		10.6
Accounts payable and accrued liabilities, current		(12.1)
Operating lease liabilities, current		(4.0)
Accrued payroll and related taxes, current		(15.9)
Income and other taxes, current		(0.5)
Operating lease liabilities, noncurrent		(9.0)
Other long-term liabilities		(18.3)
Total consideration		$ 443.4

Segment Disclosures - Depreciation and Amortization Expense Included in SG&A Expenses (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Earnings (loss) from Operations
Depreciation and amortization:	$ 12.5	$ 10.2	$ 22.7	$ 19.7
Professional & Industrial
Earnings (loss) from Operations
Depreciation and amortization:	2.7	2.1	5.1	3.9
Science, Engineering & Technology
Earnings (loss) from Operations
Depreciation and amortization:	5.8	4.1	9.9	7.9
Education
Earnings (loss) from Operations
Depreciation and amortization:	2.1	1.9	4.1	3.8
Outsourcing & Consulting
Earnings (loss) from Operations
Depreciation and amortization:	1.9	1.5	3.6	2.9
International
Earnings (loss) from Operations
Depreciation and amortization:	$ 0.0	$ 0.6	$ 0.0	$ 1.2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) shares in Millions, $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Allowance for trade accounts receivables	$ 7.9	$ 10.9
Class A Common Stock
Capital stock, par value (in dollars per share)	$ 1.00	$ 1.00
Common stock, shares authorized (in shares)	100.0	100.0
Common stock, shares issued (in shares)	35.2	35.2
Treasury stock, common stock (in shares)	2.9	3.2
Class B Common Stock
Capital stock, par value (in dollars per share)	$ 1.00	$ 1.00
Common stock, shares authorized (in shares)	10.0	10.0
Common stock, shares issued (in shares)	3.3	3.3

Restructuring and Transformation Activities - Schedule of Restructuring and Related Costs (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jul. 02, 2023	Apr. 02, 2023	Jun. 30, 2024
Restructuring Cost and Reserve [Line Items]
Severance Costs	$ 2.4		$ 1.1		$ 3.5
Other Restructuring Costs	1.9		4.5		3.1
Restructuring charges	4.3	$ 2.3	5.6	$ 6.6	6.6
Professional & Industrial
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.3		0.3		0.4
Other Restructuring Costs	0.0		0.0		0.0
Restructuring charges	0.3		0.3		0.4
Science, Engineering & Technology
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.3		0.0		0.3
Other Restructuring Costs	0.0		0.0		0.0
Restructuring charges	0.3		0.0		0.3
Outsourcing & Consulting
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.0		(0.1)		0.6
Other Restructuring Costs	0.0		0.0		0.0
Restructuring charges	0.0		(0.1)		0.6
Corporate
Restructuring Cost and Reserve [Line Items]
Severance Costs	1.8		0.6		2.2
Other Restructuring Costs	1.9		4.5		3.1
Restructuring charges	$ 3.7		$ 5.1		$ 5.3

- Definition

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

+ References + Details

Debt	6 Months Ended
Debt	Jun. 30, 2024
Debt Disclosure [Abstract]
Debt	Debt Revolving Credit Facility On May 29, 2024, the Company entered into an agreement with its lenders to amend and restate its existing $200.0 million, five-year revolving credit facility (the "Facility"), with a termination date of May 29, 2029. The amendment (i) decreased the current borrowing capacity to $150.0 million, (ii) added the ability to increase the borrowing capacity to an aggregate of $300.0 million and (iii) changed certain of the terms and conditions. The Facility is available to be used to fund working capital, acquisitions and general corporate needs. The Facility is secured by certain assets of the Company, excluding U.S. trade accounts receivable. At the end of the second quarter of 2024, there were $63.0 million of long-term borrowings on the term benchmark line under the Facility and a remaining borrowing capacity of $87.0 million. The rate for these borrowings, which varies based on the Company's leverage ratio as defined in the agreement, includes either (i) the Prime rate plus the applicable margin for the floating line or (ii) a term Secured Overnight Financing Rate ("SOFR") for 1-, 3-, or 6-months dependent on the interest election plus a 0.10% margin and the applicable margin for the term benchmark line. At year-end 2023, there were no borrowings under the Facility and a remaining borrowing capacity of $200.0 million. To maintain availability of the funds, we pay a facility fee on the full amount of the Facility, regardless of usage. The facility fee varies based on the Company’s leverage ratio as defined in the agreement. The Facility, which contains a cross-default clause that could result in termination if defaults occur under our other loan agreements, had a facility fee of 15.0 basis points at the end of the second quarter of 2024 and year-end 2023. The Facility’s financial covenants and restrictions are described below, all of which were met at the end of the second quarter of 2024: •We must maintain a certain minimum interest coverage ratio of earnings before interest, taxes, depreciation, amortization (“EBITDA”) and certain cash and non-cash charges that are non-recurring in nature to interest expense as of the end of any fiscal quarter. •We must maintain a certain maximum ratio of total indebtedness to the sum of net worth and total indebtedness at all times. •Dividends, stock buybacks and similar transactions are limited to certain maximum amounts. •We 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. Securitization Facility On May 29, 2024, 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 its $150.0 million, three-year, securitization facility (the “Securitization Facility”). The amendment (i) increased the current borrowing capacity to $250.0 million, (ii) includes the ability to increase the borrowing capacity to an aggregate of $350.0 million and (iii) changed certain of the terms and conditions. The Receivables Purchase Agreement will terminate May 28, 2027, 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, which contains a cross-default clause that could result in termination if defaults occur under our other loan agreements, also allows for the issuance of standby letters of credit (“SBLC”) and contains certain restrictions based on the performance of the Receivables. At the end of the second quarter of 2024, the Securitization Facility had $147.4 million of long-term borrowings, SBLCs of $46.1 million related to workers’ compensation and a remaining capacity of $56.5 million. The rate for these borrowings includes the adjusted daily SOFR plus a 0.10% margin and a 1.10% utilization rate on the amount of our borrowings. The rate for the SBLCs of 1.10% represents a utilization rate on the outstanding balance. In addition, we pay a commitment fee of 40 basis points on the unused capacity. At year-end 2023, the Securitization Facility had no borrowings, SBLCs of $49.4 million related to workers’ compensation at a utilization rate of 0.90% and a remaining capacity of $100.6 million. In addition, we paid a commitment fee of 40 basis points on the unused capacity in 2023. 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 Company. The assets of the Receivables Entity are not available to pay creditors of the Company or any of its other subsidiaries, until the creditors of the Receivables Entity have been satisfied. The assets and liabilities of the Receivables Entity are included in the consolidated financial statements of the Company.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
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-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)(3)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section S99
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-Subparagraph (SX 210.4-08(c))
-Publisher FASB
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Income Statement [Abstract]
Revenue from services	$ 1,057.5	$ 1,217.2	$ 2,102.6	$ 2,485.5
Cost of services	843.8	976.6	1,683.2	1,990.8
Gross profit	213.7	240.6	419.4	494.7
Selling, general and administrative expenses	191.5	232.0	382.0	475.4
Asset impairment charge	5.5	2.4	5.5	2.4
(Gain) loss on sale of EMEA staffing operations	10.0	0.0	(1.6)	0.0
Gain on sale of assets	(5.5)	0.0	(5.5)	0.0
Earnings from operations	12.2	6.2	39.0	16.9
Gain on forward contract	0.0	0.0	1.2	0.0
Other income (expense), net	(6.5)	(0.6)	(4.7)	1.4
Earnings before taxes	5.7	5.6	35.5	18.3
Income tax expense (benefit)	1.1	(1.9)	5.1	(0.1)
Net earnings	$ 4.6	$ 7.5	$ 30.4	$ 18.4
Basic earnings per share (in dollars per share)	$ 0.13	$ 0.20	$ 0.84	$ 0.49
Diluted earnings per share (in dollars per share)	$ 0.12	$ 0.20	$ 0.83	$ 0.49
Average shares outstanding (millions):
Basic (in shares)	35.5	36.0	35.5	36.5
Diluted (in shares)	35.9	36.4	35.9	36.9

Accumulated Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Jun. 30, 2024

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of Accumulated Other Comprehensive Income by Component, Net of Tax

The changes in accumulated other comprehensive income (loss) by component, net of tax, for the second quarter and June year-to-date 2024 and 2023 are included in the table below. Amounts in parentheses indicate debits.


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(0.5)	$	(5.1)	$	0.6	$	(7.4)
Other comprehensive income (loss) before reclassifications	(2.0)		2.8		(2.5)		5.1
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		(0.6)		—
Net current-period other comprehensive income (loss)	(2.0)		2.8		(3.1)		5.1
Ending balance	(2.5)		(2.3)		(2.5)		(2.3)









Pension liability adjustments:
Beginning balance	—		(1.1)		(0.4)		(1.1)
Other comprehensive income (loss) before reclassifications	—		—		—		—
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		0.4		—
Net current-period other comprehensive income (loss)	—		—		0.4		—
Ending balance	—		(1.1)		—		(1.1)

Total accumulated other comprehensive income (loss)	$	(2.5)	$	(3.4)	$	(2.5)	$	(3.4)

Acquisition and Disposition

6 Months Ended

Jun. 30, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

Acquisition and Disposition

Acquisition

On May 31, 2024, the Company indirectly acquired 100% of the equity interests in Motion Recruitment Partners, LLC ("MRP") by way of a merger with MRP Merger Sub, Inc. ("Merger Sub"), a newly-formed, wholly owned subsidiary of the Company, with and into MRP Topco ("Topco"), the indirect parent company of MRP and Littlejohn Fund V, L.P. ("Littlejohn"), with Topco surviving the merger (the "Merger"). MRP is a parent company to a group of leading global talent solutions providers and the acquisition will strengthen the scale and capabilities of Kelly's solutions portfolio. Under terms of the merger agreement, the $425.0 million purchase price was adjusted for estimated cash held by MRP at the closing date and estimated working capital adjustments, resulting in the Company paying cash of $440.0 million. The acquisition was funded with cash on hand and available credit facilities (see Debt footnote). Total consideration includes $3.4 million of contingent consideration related to an earnout payment with a maximum potential cash payment of $60.0 million in the event certain financial metrics are met per the terms of the agreement. The earnout payment is based on a multiple of gross profit in excess of an agreed-upon amount during the earnout period, defined as the 12 months ending March 31, 2025, and any necessary payment is due to the seller in the second quarter of 2025. The initial fair value of the earnout was established using a Monte Carlo simulation model and will be reassessed on a quarterly basis (see Fair Value Measurements footnote). The merger agreement contains representations and warranties and covenants customary for a transaction of this nature. The total consideration is as follows (in millions of dollars):


Cash consideration paid	$	425.0
Estimated cash acquired	13.6
Estimated net working capital adjustment	1.4
Total cash consideration	440.0
Additional consideration payable	3.4
Total consideration	$	443.4

The purchase price allocation for this acquisition is preliminary and could change.

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars):


Cash and equivalents	$	12.6
Trade accounts receivable	89.1
Prepaid expenses and other current assets	8.5
Net property and equipment	3.1
Operating lease right-of-use assets	11.9

Goodwill, net	221.5
Intangibles, net	145.9
Other assets, noncurrent	10.6
Accounts payable and accrued liabilities, current	(12.1)
Operating lease liabilities, current	(4.0)
Accrued payroll and related taxes, current	(15.9)
Income and other taxes, current	(0.5)
Operating lease liabilities, noncurrent	(9.0)
Other long-term liabilities	(18.3)
Total consideration, including working capital adjustments	$	443.4

The fair value of the acquired receivables represents the contractual value net of the allowance for potentially uncollectible accounts. Included in the assets purchased in the MRP acquisition was $145.9 million of intangible assets, made up of $88.1 million in customer relationships, $56.5 million associated with MRP's trade names, and $1.3 million for non-compete agreements. The customer relationships will be amortized over 15 years with no residual value, the trade names will be amortized over 10-15 years with no residual value, and the non-compete agreements will be amortized over four years with no residual value. Goodwill generated from the acquisition was primarily attributable to expanding market potential and the expected revenue and operational synergies and was assigned to the SET operating segment (see Goodwill footnote). None of the goodwill generated from the acquisition is expected to be deductible for tax purposes.

MRP's results of operations are included in the SET segment. For the second quarter and June year-to-date 2024, our consolidated revenues and net earnings include $40.0 million and $1.6 million from MRP, respectively.

Pro Forma Information

The following unaudited pro forma information presents a summary of the operating results as if the MRP acquisition had been completed as of January 2, 2023 (in millions of dollars):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Pro forma revenues	$	1,147.4	$	1,357.5	$	2,323.0	$	2,769.9
Pro forma net earnings (loss)	$	—	$	5.4	$	23.2	$	12.4

The pro forma results for the periods above include adjustments to amortization expense for the intangible assets, reversal of MRP's interest expense on credit facilities that were settled upon completion of the acquisition, interest expense and associated amortization of debt issuance costs for financing the acquisition, reclassification of transaction expenses to the appropriate period, and applicable taxes. The unaudited pro forma information presented has been prepared for comparative purposes only and is not necessarily indicative of the results of operations as they would have been had the acquisition occurred on the assumed date, nor is it necessarily an indication of future operating results.

Disposition of EMEA Staffing Operations

On January 2, 2024, the Company completed the sale of its EMEA staffing operations ("disposal group"), which was included in the Company's International operating segment, to Gi Group Holdings S.P.A. ("Gi"). Upon closing, the Company received cash proceeds of $110.6 million, or $77.1 million net of cash disposed, which is included in investing activities in the consolidated statements of cash flows. The Company expects to receive additional net cash proceeds to reflect the cash-free, debt-free transaction basis, as well as working capital and other adjustments. The Company does not expect to receive any proceeds from the contingent consideration opportunity associated with the transaction. In the first quarter of 2024, the Company recorded a euro-denominated receivable from Gi of $26.9 million representing the adjustments that were determinable and expected to be received. In the second quarter of 2024, the Company recorded negative working capital and other adjustments of $10.1 million, which reduced the net receivable from Gi to $16.8 million. The Company expects to finalize all adjustments to the transaction proceeds and settle the net receivable from Gi by the end of 2024. The receivable is included in prepaid expenses and other current assets in the consolidated balance sheet and included in the gain on the transaction. The total gain on the transaction through second quarter-end 2024 is $1.6 million, which is recorded in the (gain) loss on sale of EMEA staffing operations in the consolidated statements of earnings.

The disposal group did not meet the requirements to be classified as discontinued operations as the sale did not have a material effect on the Company's operations and did not represent a strategic shift in the Company's strategy. Our consolidated earnings from operations for the second quarter 2023 and June year-to-date 2023 included a loss of $0.6 million and $1.9 million, respectively, from the EMEA staffing operations.

The major classes of divested assets and liabilities were as follows (in millions of dollars):


Assets divested
Cash and equivalents	$	33.5
Trade accounts receivable, net	202.8
Prepaid expenses and other current assets	29.0
Property and equipment, net	4.2
Operating lease right-of-use assets	14.2
Deferred taxes	4.1
Other assets	5.4
Assets divested	293.2

Liabilities divested
Accounts payable and accrued liabilities	(24.5)
Operating lease liabilities, current	(5.7)
Accrued payroll and related taxes	(91.6)
Income and other taxes	(32.9)
Operating lease liabilities, noncurrent	(8.9)
Accrued retirement benefits	(1.7)
Other long-term liabilities	(4.6)
Liabilities divested	(169.9)

Disposal group, net	$	123.3

Goodwill

6 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

The changes in the carrying amount of goodwill through June year-to-date 2024 are included in the table below. The goodwill resulting from the acquisition of MRP during the second quarter of 2024 was allocated to the SET reportable segment (see Acquisition and Disposition footnote).



	As of Year-End 2023		Additions to Goodwill		Impairment Adjustments		As of Second Quarter-End 2024
Science, Engineering & Technology	$	111.3	$	221.5	$	—	$	332.8
Education	39.8		—		—		39.8

Total	$	151.1	$	221.5	$	—	$	372.6

Credit Losses (Tables)

6 Months Ended

Jun. 30, 2024

Credit Loss [Abstract]

Accounts Receivable, Allowance for Credit Loss


	June Year to Date
	2024		2023
Allowance for credit losses:
Beginning balance	$	8.0	$	7.7
Current period provision	0.4		0.9

Currency exchange effects	(0.2)		0.2
Disposition of EMEA staffing operations	(2.4)		—
Write-offs	(0.6)		(1.1)
Ending balance	$	5.2	$	7.7

Segment Disclosures

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Segment Disclosures

The Company’s operating segments, which also represent its reporting segments, are based on the organizational structure for which financial results are regularly evaluated by the Company’s chief operating decision-maker ("CODM", the Company’s CEO) to determine resource allocation and assess performance. The Company’s four reportable segments in 2024, (1) Professional & Industrial, (2) Science, Engineering & Technology, (3) Education, and (4) Outsourcing & Consulting, reflect the specialty services the Company provides to customers and represent how the business is organized internally. Prior to 2024, the Company also had an International operating segment. Beginning in the first quarter of 2024, the Company's organizational structure no longer includes the International segment following the sale of the EMEA staffing operations in January 2024. Our Mexico operations, which were previously in our International segment, are now included in the Professional & Industrial segment. Professional & Industrial segment information for the prior year has been recast to conform to the new structure. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services.

In addition to the change in our segment structure in the first quarter of 2024, we reassessed the allocation of corporate expenses to the operating segments and allocated additional costs which are attributable to the business from corporate.

In the first quarter of 2024, the Company changed the primary segment profitability measure from earnings from operations to a business unit profit measure that excludes depreciation and amortization. This change will provide management greater visibility into the financial performance of the segments and how they contribute to the Company's overall performance.

Prior periods have been recast to reflect the current period allocation method and new segment profitability measurement. The update had no impact on the consolidated financial information.


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Revenue from Services:

Professional & Industrial	$	357.7	$	390.8	$	716.1	$	793.4
Science, Engineering & Technology	332.2		301.4		621.5		607.8
Education	251.1		206.4		541.0		455.8
Outsourcing & Consulting	117.0		113.7		225.0		228.3
International	—		205.9		—		401.7

Less: Intersegment revenue	(0.5)		(1.0)		(1.0)		(1.5)

Consolidated Total	$	1,057.5	$	1,217.2	$	2,102.6	$	2,485.5


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Business Unit Profit (Loss):

Professional & Industrial gross profit	$	62.3	$	68.5	$	126.2	$	140.7
Professional & Industrial SG&A expenses excluding depreciation and amortization	(55.4)		(65.0)		(113.4)		(138.4)
Professional & Industrial asset impairment charge	—		(0.3)		—		(0.3)
Professional & Industrial Profit (Loss)	6.9		3.2		12.8		2.0

Science, Engineering & Technology gross profit	77.3		68.1		141.7		139.4
Science, Engineering & Technology SG&A expenses excluding depreciation and amortization	(52.8)		(50.1)		(99.0)		(102.9)
Science, Engineering & Technology asset impairment charge	—		(0.1)		—		(0.1)
Science, Engineering & Technology Profit (Loss)	24.5		17.9		42.7		36.4

Education gross profit	36.9		32.5		79.0		71.8
Education SG&A expenses excluding depreciation and amortization	(24.2)		(23.2)		(48.2)		(47.1)
Education Profit (Loss)	12.7		9.3		30.8		24.7

Outsourcing & Consulting gross profit	37.2		41.3		72.5		82.9
Outsourcing & Consulting SG&A expenses excluding depreciation and amortization	(34.2)		(39.1)		(71.3)		(80.8)

Outsourcing & Consulting asset impairment charge	—		(2.0)		—		(2.0)
Outsourcing & Consulting Profit (Loss)	3.0		0.2		1.2		0.1

International gross profit	—		30.2		—		59.9
International SG&A expenses excluding depreciation and amortization	—		(30.2)		—		(60.6)
International Profit (Loss)	—		—		—		(0.7)

Corporate	(12.4)		(14.2)		(27.4)		(25.9)
Asset impairment charge	(5.5)		—		(5.5)		—
(Loss) gain on sale of EMEA staffing operations	(10.0)		—		1.6		—
Gain on sale of assets	5.5		—		5.5		—
Depreciation and amortization	(12.5)		(10.2)		(22.7)		(19.7)
Consolidated earnings from operations	12.2		6.2		39.0		16.9
Gain on forward contract	—		—		1.2		—

Other income (expense), net	(6.5)		(0.6)		(4.7)		1.4

Earnings before taxes	$	5.7	$	5.6	$	35.5	$	18.3


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Depreciation and amortization:

Professional & Industrial	$	2.7	$	2.1	$	5.1	$	3.9
Science, Engineering & Technology	5.8		4.1		9.9		7.9
Education	2.1		1.9		4.1		3.8
Outsourcing & Consulting	1.9		1.5		3.6		2.9
International	—		0.6		—		1.2

- Definition

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

+ References

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+ Details

Fair Value Measurements - Narrative (Details) € in Millions, $ in Millions		2 Months Ended	3 Months Ended				6 Months Ended		12 Months Ended
	Jan. 05, 2024 USD ($)	Jan. 05, 2024 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Jul. 02, 2023 USD ($)	Apr. 02, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jul. 02, 2023 USD ($)	Dec. 31, 2023 USD ($)	May 31, 2024 USD ($)	Feb. 08, 2024 EUR (€)	Nov. 02, 2023 EUR (€)	Feb. 14, 2022 country	Jan. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gain (loss) on derivatives				$ (3.6)			$ 0.2		$ (3.6)
Foreign currency forward contract, asset, net			$ 0.2				0.2
Foreign currency forward contract, liability, net									3.6
Payments for derivative instrument, investing activities	$ 2.4						2.4	$ 0.0
Gain on forward contract			0.0	$ 1.2	$ 0.0		1.2	0.0
Derivative Instruments Not Designated as Hedging Instruments, Loss		$ 2.4
Payment for contingent consideration liability, financing activities							0.0	2.5
Foreign Exchange Forward
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, notional amount \| €											€ 17.0	€ 90.0
Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liabilities, expense (income)							(0.3)	0.3
Brazil \| Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability			$ 8.8				$ 8.8
Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment for contingent consideration liability, financing activities								$ 1.4
Motion Recruitment Partners, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, maximum										$ 60.0
PersolKelly Pte. Ltd.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investment, ownership percentage														49.00%
Number of geographies in which entity operates \| country													10
Equity Ownership, Excluding Consolidated Entity and Equity Method Investee, Percentage			2.50%				2.50%
Equity securities without readily determinable fair value, with changes in fair value in net income			$ 6.4				$ 6.4
Other Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds			7.7				7.7		8.0
Level 3 \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability			2.6				2.6		3.0
Level 3 \| EMEA
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability			2.0				2.0
Disposition, increase (decrease) in indemnification liabilities			(0.1)
Level 3 \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment for contingent consideration liability						$ 3.3
Level 3 \| Motion Recruitment Partners, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Business combination, contingent consideration, liability			3.4				3.4
Contingent consideration, maximum			60.0				60.0
Level 3 \| Accounts Payable and Accrued Liabilities \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability			0.1				0.1		0.1
Level 3 \| Other Long Term Liabilities \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability			$ 2.5				$ 2.5		$ 2.9

Revenue - Disaggregation of Revenues by Geographic Region (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 1,057.5	$ 1,217.2	$ 2,102.6	$ 2,485.5
Americas
Disaggregation of Revenue [Line Items]
Revenue	1,034.2	986.5	2,057.0	2,034.2
Asia-Pacific
Disaggregation of Revenue [Line Items]
Revenue	12.5	11.1	24.0	22.0
Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	332.2	301.4	621.5	607.8
Science, Engineering & Technology \| Americas
Disaggregation of Revenue [Line Items]
Revenue	329.4	297.3	615.6	599.4
Science, Engineering & Technology \| Europe
Disaggregation of Revenue [Line Items]
Revenue	2.8	4.1	5.9	8.4
Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	117.0	113.7	225.0	228.3
Outsourcing & Consulting \| Americas
Disaggregation of Revenue [Line Items]
Revenue	96.5	93.0	185.3	187.1
Outsourcing & Consulting \| Europe
Disaggregation of Revenue [Line Items]
Revenue	8.0	9.6	15.7	19.2
Outsourcing & Consulting \| Asia-Pacific
Disaggregation of Revenue [Line Items]
Revenue	12.5	11.1	24.0	22.0
International
Disaggregation of Revenue [Line Items]
Revenue	0.0	205.9	0.0	401.7
International \| Europe
Disaggregation of Revenue [Line Items]
Revenue	$ 0.0	$ 205.9	$ 0.0	$ 401.7

- Definition

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

+ References + Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

+ Details

Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Nonvested Performance Shares

A summary of the status of all nonvested performance shares at target as of second quarter-end 2024 and year-to-date changes is presented as follows below (in thousands of shares except per share data). The vesting adjustment in the table below

represents 2021 financial measure performance shares that did not vest because actual achievement was below the threshold level or was not achieved, and resulted in no payout.


	Financial Measure Performance Shares
	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2023	674	$	17.49
Granted	170	19.96
Vested	(136)	18.88
Forfeited	(33)	17.99
Vesting adjustment	(107)	16.52
Nonvested at second quarter-end 2024	568	$	18.66

Schedule of Nonvested Restricted Stock

A summary of the status of nonvested restricted stock as of second quarter-end 2024 and year-to-date changes is presented as follows below (in thousands of shares except per share data).


	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2023	784	$	18.52
Granted	358	20.83
Vested	(231)	18.56
Forfeited	(52)	18.68
Nonvested at second quarter-end 2024	859	$	19.46

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Liabilities, Fair Value Disclosure [Abstract]
Foreign currency forward contract, net		$ 3.6
Measured on Recurring Basis
Assets, Fair Value Disclosure [Abstract]
Money market funds	$ 7.7	42.5
Foreign currency forward contract, net	0.2
Total assets at fair value	7.9	42.5
Liabilities, Fair Value Disclosure [Abstract]
Indemnification		(3.0)
Foreign currency forward contract, net		(3.6)
Total liabilities at fair value	(8.0)	(6.6)
Measured on Recurring Basis \| Motion Recruitment Partners, LLC
Liabilities, Fair Value Disclosure [Abstract]
MRP earnout	(3.4)
Measured on Recurring Basis \| Brazil
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	(2.6)
Measured on Recurring Basis \| EMEA
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	(2.0)
Measured on Recurring Basis \| Level 1
Assets, Fair Value Disclosure [Abstract]
Money market funds	7.7	42.5
Foreign currency forward contract, net	0.0
Total assets at fair value	7.7	42.5
Liabilities, Fair Value Disclosure [Abstract]
Indemnification		0.0
Foreign currency forward contract, net		0.0
Total liabilities at fair value	0.0	0.0
Measured on Recurring Basis \| Level 1 \| Motion Recruitment Partners, LLC
Liabilities, Fair Value Disclosure [Abstract]
MRP earnout	0.0
Measured on Recurring Basis \| Level 1 \| Brazil
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	0.0
Measured on Recurring Basis \| Level 1 \| EMEA
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	0.0
Measured on Recurring Basis \| Level 2
Assets, Fair Value Disclosure [Abstract]
Money market funds	0.0	0.0
Foreign currency forward contract, net	0.2
Total assets at fair value	0.2	0.0
Liabilities, Fair Value Disclosure [Abstract]
Indemnification		0.0
Foreign currency forward contract, net		(3.6)
Total liabilities at fair value	0.0	(3.6)
Measured on Recurring Basis \| Level 2 \| Motion Recruitment Partners, LLC
Liabilities, Fair Value Disclosure [Abstract]
MRP earnout	0.0
Measured on Recurring Basis \| Level 2 \| Brazil
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	0.0
Measured on Recurring Basis \| Level 2 \| EMEA
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	0.0
Measured on Recurring Basis \| Level 3
Assets, Fair Value Disclosure [Abstract]
Money market funds	0.0	0.0
Foreign currency forward contract, net	0.0
Total assets at fair value	0.0	0.0
Liabilities, Fair Value Disclosure [Abstract]
Indemnification		(3.0)
Foreign currency forward contract, net		0.0
Total liabilities at fair value	(8.0)	$ (3.0)
Measured on Recurring Basis \| Level 3 \| Motion Recruitment Partners, LLC
Liabilities, Fair Value Disclosure [Abstract]
MRP earnout	(3.4)
Measured on Recurring Basis \| Level 3 \| Brazil
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	(2.6)
Measured on Recurring Basis \| Level 3 \| EMEA
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	$ (2.0)

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Pay vs Performance Disclosure
Net earnings	$ 4.6	$ 7.5	$ 30.4	$ 18.4

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Publisher FASB
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-Topic 220
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-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Acquisition and Disposition - Pro Forma Information (Details) - Motion Recruitment Partners, LLC - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Business Acquisition [Line Items]
Pro forma revenues	$ 1,147.4	$ 1,357.5	$ 2,323.0	$ 2,769.9
Pro forma net earnings (loss)	$ 0.0	$ 5.4	$ 23.2	$ 12.4

Revenue (Tables)

6 Months Ended

Jun. 30, 2024

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table presents our segment revenues disaggregated by service type (in millions of dollars):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Professional & Industrial
Staffing services	$	233.3	$	255.3	$	464.5	$	523.9
Permanent placement	2.3		3.7		5.0		8.3
Outcome-based services	122.1		131.8		246.6		261.2
Total Professional & Industrial	357.7		390.8		716.1		793.4

Science, Engineering & Technology
Staffing services	219.2		201.2		414.4		403.5
Permanent placement	5.8		4.3		10.0		9.8
Outcome-based services	103.2		95.9		193.1		194.5
Talent solutions	4.0		—		4.0		—
Total Science, Engineering & Technology	332.2		301.4		621.5		607.8

Education
Staffing services	248.5		204.1		537.3		451.7
Permanent placement	2.6		2.3		3.7		4.1
Total Education	251.1		206.4		541.0		455.8

Outsourcing & Consulting
Talent solutions	117.0		113.7		225.0		228.3
Total Outsourcing & Consulting	117.0		113.7		225.0		228.3

International
Staffing services	—		200.5		—		390.7
Permanent placement	—		5.4		—		11.0

Total International	—		205.9		—		401.7

Total Intersegment	(0.5)		(1.0)		(1.0)		(1.5)

Total Revenue from Services	$	1,057.5	$	1,217.2	$	2,102.6	$	2,485.5

The below table presents our revenues disaggregated by geography (in millions of dollars):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Americas
United States	$	944.2	$	892.4	$	1,877.8	$	1,851.6
Canada	46.4		46.4		91.8		91.3
Puerto Rico	28.2		27.7		53.1		54.6
Mexico	15.4		20.0		34.3		36.7

Total Americas Region	1,034.2		986.5		2,057.0		2,034.2

Europe
Switzerland	1.0		56.0		2.1		108.9
France	—		50.2		—		98.0
Portugal	—		49.3		—		93.7
Italy	—		16.5		—		33.4





Other	9.8		47.6		19.5		95.3
Total Europe Region	10.8		219.6		21.6		429.3







Total Asia-Pacific Region	12.5		11.1		24.0		22.0

Total Kelly Services, Inc.	$	1,057.5	$	1,217.2	$	2,102.6	$	2,485.5

The below table presents revenues from our SET, OCG and former International segment, which previously included our Mexico operations, disaggregated by geographic region, (in millions of dollars):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Science, Engineering & Technology
Americas	$	329.4	$	297.3	$	615.6	$	599.4
Europe	2.8		4.1		5.9		8.4
Total Science, Engineering & Technology	$	332.2	$	301.4	$	621.5	$	607.8

Outsourcing & Consulting
Americas	$	96.5	$	93.0	$	185.3	$	187.1
Europe	8.0		9.6		15.7		19.2
Asia-Pacific	12.5		11.1		24.0		22.0
Total Outsourcing & Consulting	$	117.0	$	113.7	$	225.0	$	228.3

International

Europe	$	—	$	205.9	$	—	$	401.7
Total International	$	—	$	205.9	$	—	$	401.7

Stock-Based Compensation - Schedule of Nonvested Performance Shares (Details) - Financial Measure Performance Shares shares in Thousands	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	674
Granted (in shares) \| shares	170
Vested (in shares) \| shares	(136)
Forfeited (in shares) \| shares	(33)
Vesting adjustment (in shares) \| shares	(107)
Nonvested, ending balance (in shares) \| shares	568
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 17.49
Granted (in dollars per share) \| $ / shares	19.96
Vested (in dollars per share) \| $ / shares	18.88
Forfeited (in dollars per share) \| $ / shares	17.99
Vesting adjustment (in dollars per share) \| $ / shares	16.52
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 18.66

Restructuring and Transformation Activities (Tables)

6 Months Ended

Jun. 30, 2024

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The restructuring and transformation costs included in SG&A are detailed below for the second quarter and June year-to-date 2024 (in millions of dollars):


	Second Quarter 2024						June Year to Date 2024
	Severance Costs		Transformation Costs		Total		Severance Costs		Transformation Costs		Total

Professional & Industrial	$	0.3	$	—	$	0.3	$	0.4	$	—	$	0.4
Science, Engineering & Technology	0.3		—		0.3		0.3		—		0.3

Outsourcing & Consulting	—		—		—		0.6		—		0.6
Corporate	1.8		1.9		3.7		2.2		3.1		5.3
Total	$	2.4	$	1.9	$	4.3	$	3.5	$	3.1	$	6.6

The restructuring and transformation costs included in SG&A are detailed below for the second quarter and June year-to-date 2023 (in millions of dollars):



	Second Quarter 2023						June Year to Date 2023
	Severance Costs		Lease Termination Costs, Transformation and Other		Total		Severance Costs		Lease Termination Costs, Transformation and Other		Total

Professional & Industrial	$	0.3	$	—	$	0.3	$	3.0	$	0.3	$	3.3
Science, Engineering & Technology	—		—		—		0.4		0.1		0.5
Education	0.3		—		0.3		0.4		—		0.4
Outsourcing & Consulting	(0.1)		—		(0.1)		0.5		—		0.5
International	—		—		—		0.6		—		0.6
Corporate	0.6		4.5		5.1		0.8		6.1		6.9
Total	$	1.1	$	4.5	$	5.6	$	5.7	$	6.5	$	12.2

Schedule of Restructuring Balance Sheet Accrual


Balance as of year-end 2023	$	15.1
Accruals	2.3






Reductions for cash payments	(11.0)
Disposition of EMEA staffing operations	(1.5)
Accrual adjustments	(0.2)
Balance as of first quarter-end 2024	4.7
Accruals	4.3
Reductions for cash payments	(4.4)

Balance as of second quarter-end 2024	$	4.6

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Sale of Assets	6 Months Ended
Sale of Assets	Jun. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Sale of Assets	Sale of Assets On June 10, 2024, the Company sold Ayers Group, a division of our OCG segment, for a purchase price of $7.5 million, subject to final closing adjustments. The Company received cash proceeds of $4.5 million in the second quarter of 2024, representing the purchase price less the value of rights to certain receivables and deferred revenue retained by the Company, net of working capital adjustments in accordance with the agreement. As of the date of the sale, the net carrying value of the assets was a credit balance of $1.0 million, resulting in a gain on the sale of $5.5 million which was recorded in gain on sale of assets in the consolidated statements of earnings. The sale is a part of the Company's ongoing strategy to further optimize its operating model.

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax expense was $1.1 million for the second quarter of 2024 and income tax benefit was $1.9 million for the second quarter of 2023. Income tax expense was $5.1 million for June year-to-date 2024 and income tax benefit was $0.1 million for June year-to-date 2023. The quarterly variance primarily relates to non-deductible transaction costs and a valuation allowance on the tax benefit from the reduction in the EMEA staffing operations sale proceeds in 2024. The year-to-date variance primarily relates to changes in pretax income. Our tax expense is affected by recurring items, such as the amount of pretax income and its mix by jurisdiction, U.S. work opportunity credits and the change in cash surrender value of tax-exempt investments in life insurance policies. It is also affected by discrete items that may occur in any given period but are not consistent from period to period, such as tax law changes, changes in judgment regarding the realizability of deferred tax assets and the tax effects of stock compensation. The Company provides valuation allowances against deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized. The Company continues to monitor its partial foreign tax credit valuation allowance for potential changes in the near term.

- Definition

The entire disclosure for income tax.

+ References

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+ Details

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ 0.0	$ (0.1)	$ 0.0	$ (0.1)
Pension liability adjustments, tax expense (benefit)	$ 0.0	$ 0.0	$ (0.4)	$ 0.0

Contingencies - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 4.1	$ 6.4
Loss contingency, receivable	0.0	0.2
Disposal Group, Held-for-Sale, Not Discontinued Operations \| EMEA Staffing Operations
Loss Contingencies [Line Items]
Disposal group, including discontinued operations, loss contingency accrual		$ 1.5
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	0.0
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	$ 5.2

- Definition

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

+ References + Details

New Accounting Pronouncements	6 Months Ended
New Accounting Pronouncements	Jun. 30, 2024
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Not Yet Adopted In October 2023, the FASB issued Accounting Standards Update ("ASU") 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative, which modifies several disclosure and presentation requirements in the FASB accounting standard codification to align them with the SEC regulations. The effective date for each amendment will be the date on which the SEC's removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption permitted, by June 30, 2027. For any amendments in which the SEC has not yet removed the applicable requirement from their regulations by June 30, 2027, the pending content of the related amendment in the FASB codification will not be effective. We do not expect this update to have a material impact to our consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires all public companies to provide more enhanced disclosures for significant segment expenses. This ASU is effective for annual reporting periods beginning after December 15, 2024, including interim reporting periods within those annual periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which includes amendments to enhance income tax disclosures primarily through changes to the rate reconciliation and income taxes paid information. This ASU is effective for annual reporting periods beginning after December 15, 2024, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.

- Definition

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

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+ Details

Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2024

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Accumulated Other Comprehensive Income (Loss)


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(0.5)	$	(5.1)	$	0.6	$	(7.4)
Other comprehensive income (loss) before reclassifications	(2.0)		2.8		(2.5)		5.1
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		(0.6)		—
Net current-period other comprehensive income (loss)	(2.0)		2.8		(3.1)		5.1
Ending balance	(2.5)		(2.3)		(2.5)		(2.3)









Pension liability adjustments:
Beginning balance	—		(1.1)		(0.4)		(1.1)
Other comprehensive income (loss) before reclassifications	—		—		—		—
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		0.4		—
Net current-period other comprehensive income (loss)	—		—		0.4		—
Ending balance	—		(1.1)		—		(1.1)

Total accumulated other comprehensive income (loss)	$	(2.5)	$	(3.4)	$	(2.5)	$	(3.4)

Fair Value Measurements

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

Fair Value Measurements

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

Assets and Liabilities Measured at Fair Value on a Recurring Basis


	As of Second Quarter-End 2024
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	7.7	$	7.7	$	—	$	—
Foreign currency forward contract, net	0.2		—		0.2		—

Total assets at fair value	$	7.9	$	7.7	$	0.2	$	—

Brazil indemnification	$	(2.6)	$	—	$	—	$	(2.6)
EMEA staffing indemnification	(2.0)		—		—		(2.0)
MRP earnout	(3.4)		—		—		(3.4)
Total liabilities at fair value	$	(8.0)	$	—	$	—	$	(8.0)


	As of Year-End 2023
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	42.5	$	42.5	$	—	$	—

Total assets at fair value	$	42.5	$	42.5	$	—	$	—

Brazil indemnification	$	(3.0)	$	—	$	—	$	(3.0)
Foreign currency forward contract, net	(3.6)		—		(3.6)		—

Total liabilities at fair value	$	(6.6)	$	—	$	(3.6)	$	(3.0)

Money market funds

Money market funds represent investments in money market funds that hold government securities, of which $7.7 million as of second quarter-end 2024 and $8.0 million as of year-end 2023 are restricted as to use and are included in other assets in the consolidated balance sheet. The money market funds that are restricted as to use account for the majority of our restricted cash balance and represents cash balances that are required to be maintained to fund disability claims in California. The remaining money market funds as of year-end 2023 are included in cash and equivalents in the consolidated balance sheet. The valuations of money market funds are based on quoted market prices of those accounts as of the respective period end.

Forward contracts

On February 8, 2024, the Company entered into a foreign currency forward contract with a notional amount of €17.0 million to manage the foreign currency risk associated with the additional expected proceeds in the third quarter of 2024 related to the sale of our EMEA staffing operations (see Acquisition and Disposition footnote). The expected proceeds are recorded as a euro-denominated receivable which is remeasured each period. The forward contract was designated as a fair value hedge, with the mark-to-market changes of the forward contract offsetting the mark-to-market changes of the receivable in the (gain) loss on sale of EMEA staffing operations in the consolidated statements of earnings. The contract was valued using observable inputs,

such as foreign currency exchange rates, and is considered a level 2 liability. In the first six months of 2024, the Company has recorded an unrealized gain of $0.2 million with a net receivable associated with the forward contract of $0.2 million recorded in prepaid expenses and other current assets on the consolidated balance sheet as of second quarter-end 2024.

On November 2, 2023, the Company entered into a foreign currency forward contract with a notional amount of €90.0 million to manage the foreign currency risk associated with the sale of our EMEA staffing operations, which was completed on January 2, 2024. This contract was not designated as a hedging instrument; therefore, it was marked-to-market and the changes in fair value were recognized in earnings. The Company's foreign currency forward contract was valued using observable inputs, such as foreign currency exchange rates, and is considered a level 2 liability. The Company recorded an unrealized loss of $3.6 million for the year ended 2023 and had a net liability associated with the forward contract of $3.6 million as of year-end 2023. The Company settled the forward contract on January 5, 2024 for $2.4 million of cash. Accordingly, the Company recognized a gain of $1.2 million in the first quarter of 2024 in gain on forward contract on the consolidated statements of earnings, which partially offsets the $3.6 million loss recognized in 2023, for a total loss of $2.4 million on the contract.

Indemnification liabilities

As of second quarter-end 2024, the Company had an indemnification liability totaling $2.0 million relating to the sale of our EMEA staffing operations in January 2024. The liability is included in other long-term liabilities in the consolidated balance sheet and the associated expense is included in the (gain) loss on sale of EMEA staffing operations in the consolidated statements of earnings. As part of the sale, the Company agreed to indemnify the buyer for losses and costs incurred in connection with certain events or occurrences for an indefinite term. The Company's maximum exposure under these indemnifications is not estimable at this time due to uncertainties to potential outcomes and the facts and circumstances involved in the agreement. Management believes the risk of material exposure is remote. The initial valuation of the indemnification liability was established using a discounted cash flow methodology based on probability weighted-average cash flows discounted by weighted-average cost of capital. The valuation, which represents the fair value, is considered a level 3 liability, and is measured on a recurring basis. During the second quarter of 2024, the Company recognized a decrease of $0.1 million to the indemnification liability related to exchange rate fluctuations.

As of second quarter-end 2024, the Company had an indemnification liability totaling $2.6 million with $0.1 million in accounts payable and accrued liabilities and $2.5 million in other long-term liabilities, and $3.0 million at year-end 2023, with $0.1 million in accounts payable and accrued liabilities and $2.9 million in other long-term liabilities in the consolidated balance sheet related to the 2020 sale of the Brazil operations. As part of the sale, the Company agreed to indemnify the buyer for losses and costs incurred in connection with certain events or occurrences initiated within a six-year period after closing. The aggregate losses for which the Company will provide indemnification shall not exceed $8.8 million. The valuation of the indemnification liability was established using a discounted cash flow methodology based on probability weighted-average cash flows discounted by weighted-average cost of capital. The valuation, which represents the fair value, is considered a level 3 liability, and is being measured on a recurring basis. During June year-to-date 2024 and 2023, the Company recognized a decrease of $0.3 million and an increase of $0.3 million, respectively, to the indemnification liability related to exchange rate fluctuations in other income (expense), net in the consolidated statements of earnings.

Earnout liabilities

The Company recorded an earnout liability relating to the 2024 acquisition of MRP totaling $3.4 million in accounts payable and accrued liabilities in the consolidated balance sheet (see Acquisition and Disposition footnote). The valuation of the earnout liability was initially established using the Monte Carlo simulation model and represented the fair value and is considered a level 3 liability. The maximum total cash payment which may be due related to the earnout liability is $60.0 million.

The Company had previously recorded an earnout liability relating to the 2020 acquisition of Greenwood/Asher. The initial valuation of the earnout liability was established using a Black Scholes model and represented the fair value and was considered a level 3 liability. During the first quarter of 2023, the Company paid the remaining earnout liability totaling $3.3 million, representing the year two portion of the earnout. In the consolidated statements of cash flows, $1.4 million of the payment is reflected as a financing activity representing the initial fair value of the earnout liability, with the remainder flowing through operating activities.

Equity Investment Without Readily Determinable Fair Value

On March 1, 2022, the Company sold the majority of its investment in PersolKelly Pte. Ltd. (the "JV"). Prior to February 2022, the Company had a 49% ownership interest in the JV, a staffing services business currently operating in ten geographies in the Asia-Pacific region. The Company holds a 2.5% interest in the JV, which is measured using the measurement alternative for equity investments without a readily determinable fair value. The measurement alternative represents cost, less impairment, plus or minus observable price changes. The investment totaled $6.4 million as of second quarter-end 2024, representing total cost plus observable price changes to date.

- 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.

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+ Details

Contingencies	6 Months Ended
Contingencies	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies The Company is continuously engaged in litigation, threatened litigation, claims, audits or investigations arising in the ordinary course of its business, such as matters alleging employment discrimination, wage and hour violations, claims for indemnification or liability, violations of privacy rights, anti-competition regulations, commercial and contractual disputes, and tax-related matters which could result in a material adverse outcome. We record accruals for loss contingencies when we believe it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Such accruals are recorded in accounts payable and accrued liabilities and in accrued workers’ compensation and other claims in the consolidated balance sheet. At second quarter-end 2024 and year-end 2023, the gross accrual for litigation costs amounted to $4.1 million and $6.4 million, respectively, of which $1.5 million was held for sale at year-end 2023. The Company maintains insurance coverage which may cover certain losses. When losses exceed the applicable policy deductible and realization of recovery of the loss from existing insurance policies is deemed probable, the Company records receivables from the insurance company for the excess amount, which are included in prepaid expenses and other current assets and other assets in the consolidated balance sheet. At second quarter-end 2024, there were no related insurance receivables. At year-end 2023, the related insurance receivables amounted to $0.2 million. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is zero to $5.2 million as of second quarter-end 2024. This range includes matters where a liability has been accrued but it is reasonably possible that the ultimate loss may exceed the amount accrued and for matters where a loss is believed to be reasonably possible, but a liability has not been accrued. The aggregate range only represents matters in which we are currently able to estimate a range of loss and does not represent our maximum loss exposure. The estimated range is subject to significant judgment and a variety of assumptions and only based upon currently available information. For other matters, we are currently not able to estimate the reasonably possible loss or range of loss. While the ultimate outcome of these matters cannot be predicted with certainty, we believe that the resolution of any such proceedings will not have a material adverse effect on our financial condition, results of operations or cash flows.

Segment Disclosures - Segment Revenue From Service (Details) - Service - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Revenue from Services
Segment revenue from services	$ 1,057.5	$ 1,217.2	$ 2,102.6	$ 2,485.5
Less: Intersegment revenue
Revenue from Services
Segment revenue from services	(0.5)	(1.0)	(1.0)	(1.5)
Professional & Industrial \| Reporting Segments
Revenue from Services
Segment revenue from services	357.7	390.8	716.1	793.4
Science, Engineering & Technology \| Reporting Segments
Revenue from Services
Segment revenue from services	332.2	301.4	621.5	607.8
Education \| Reporting Segments
Revenue from Services
Segment revenue from services	251.1	206.4	541.0	455.8
Outsourcing & Consulting \| Reporting Segments
Revenue from Services
Segment revenue from services	117.0	113.7	225.0	228.3
International \| Reporting Segments
Revenue from Services
Segment revenue from services	$ 0.0	$ 205.9	$ 0.0	$ 401.7

Acquisition and Disposition - Divested Assets and Liabilities (Details) - EMEA Staffing Operations - Disposal Group, Not Discontinued Operations $ in Millions	Jan. 02, 2024 USD ($)
Assets divested
Cash and equivalents	$ 33.5
Trade accounts receivable, net	202.8
Prepaid expenses and other current assets	29.0
Property and equipment, net	4.2
Operating lease right-of-use assets	14.2
Deferred taxes	4.1
Other assets	5.4
Assets divested	293.2
Liabilities divested
Accounts payable and accrued liabilities	(24.5)
Operating lease liabilities, current	5.7
Accrued payroll and related taxes	(91.6)
Income and other taxes	(32.9)
Operating lease liabilities, noncurrent	8.9
Accrued retirement benefits	1.7
Other long-term liabilities	4.6
Liabilities divested	(169.9)
Disposal group, net	$ 123.3

Restructuring and Transformation Activities - Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jul. 02, 2023	Apr. 02, 2023	Jun. 30, 2024
Restructuring Reserve [Roll Forward]
Beginning balance	$ 4.7	$ 15.1			$ 15.1
Restructuring charges	4.3	2.3	$ 5.6	$ 6.6	6.6
Reductions for cash payments	(4.4)	(11.0)
Disposition of EMEA staffing operations		(1.5)
Accrual adjustments		(0.2)
Ending balance	$ 4.6	$ 4.7			$ 4.6

Acquisition and Disposition - Narrative (Details) - USD ($) $ in Millions			3 Months Ended		6 Months Ended
	May 31, 2024	Jan. 02, 2024	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023	Mar. 31, 2024
Business Acquisition [Line Items]
Proceeds from sale of EMEA staffing operations, net of cash disposed					$ 77.1	$ 0.0
Other receivables			$ 16.8		16.8
Working capital and other adjustments			10.1		10.1
(Loss) gain on sale of EMEA staffing operations			(10.0)	$ 0.0	1.6	0.0
Disposal Group, Not Discontinued Operations \| EMEA Staffing Operations
Business Acquisition [Line Items]
Proceeds from divestiture of business		$ 110.6
Proceeds from sale of EMEA staffing operations, net of cash disposed		$ 77.1
Other receivables			16.8		16.8		$ 26.9
(Loss) gain on sale of EMEA staffing operations			1.6
Income (loss) from continuing operations before income taxes, foreign				$ (0.6)		$ (1.9)
Motion Recruitment Partners, LLC
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Cash consideration paid	$ 425.0
Total cash consideration	440.0
Additional consideration payable	3.4
Contingent consideration, maximum	60.0
Intangibles, net	145.9
Pro forma information, revenue of acquiree since acquisition date, actual			40.0		40.0
Pro forma information, earnings or loss of acquiree since acquisition date, actual			$ 1.6		$ 1.6
Motion Recruitment Partners, LLC \| Customer Relationships
Business Acquisition [Line Items]
Intangibles, net	$ 88.1
Acquired finite-lived intangible assets, weighted average useful life	15 years
Motion Recruitment Partners, LLC \| Trade Names
Business Acquisition [Line Items]
Intangibles, net	$ 56.5
Motion Recruitment Partners, LLC \| Trade Names \| Minimum
Business Acquisition [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	10 years
Motion Recruitment Partners, LLC \| Trade Names \| Maximum
Business Acquisition [Line Items]
Acquired finite-lived intangible assets, weighted average useful life	15 years
Motion Recruitment Partners, LLC \| Noncompete Agreements
Business Acquisition [Line Items]
Intangibles, net	$ 1.3
Acquired finite-lived intangible assets, weighted average useful life	4 years

Revenue

6 Months Ended

Jun. 30, 2024

Revenue from Contract with Customer [Abstract]

Revenue

Revenue Disaggregated by Service Type

In 2024, Kelly has four operating segments: Professional & Industrial (“P&I”), Science, Engineering & Technology (“SET”), Education, and Outsourcing & Consulting Group ("Outsourcing & Consulting," "OCG"). Prior to 2024, the Company also had an International operating segment (see Segment Disclosures footnote). Following the sale of the Company's EMEA staffing operations in January 2024 (see Acquisition and Disposition footnote), the Mexico operations, which were previously in our International segment, are now included in our P&I segment. The 2023 P&I segment information has been recast to conform to the new structure. Other than OCG, each segment delivers talent through staffing services, permanent placement or outcome-based services. Our OCG and SET segments, following the acquisition of Motion Recruitment Partners, LLC which is included in the SET segment (see Acquisition and Disposition footnote), deliver talent solutions including managed service provider ("MSP"), payroll process outsourcing ("PPO"), recruitment process outsourcing ("RPO"), and talent advisory services.

The following table presents our segment revenues disaggregated by service type (in millions of dollars):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Professional & Industrial
Staffing services	$	233.3	$	255.3	$	464.5	$	523.9
Permanent placement	2.3		3.7		5.0		8.3
Outcome-based services	122.1		131.8		246.6		261.2
Total Professional & Industrial	357.7		390.8		716.1		793.4

Science, Engineering & Technology
Staffing services	219.2		201.2		414.4		403.5
Permanent placement	5.8		4.3		10.0		9.8
Outcome-based services	103.2		95.9		193.1		194.5
Talent solutions	4.0		—		4.0		—
Total Science, Engineering & Technology	332.2		301.4		621.5		607.8

Education
Staffing services	248.5		204.1		537.3		451.7
Permanent placement	2.6		2.3		3.7		4.1
Total Education	251.1		206.4		541.0		455.8

Outsourcing & Consulting
Talent solutions	117.0		113.7		225.0		228.3
Total Outsourcing & Consulting	117.0		113.7		225.0		228.3

International
Staffing services	—		200.5		—		390.7
Permanent placement	—		5.4		—		11.0

Total International	—		205.9		—		401.7

Total Intersegment	(0.5)		(1.0)		(1.0)		(1.5)

Total Revenue from Services	$	1,057.5	$	1,217.2	$	2,102.6	$	2,485.5

Revenue Disaggregated by Geography

Our operations are subject to different economic and regulatory environments depending on geographic location. Our P&I and Education segments operate in the Americas region, our SET segment operates in the Americas and Europe regions, and OCG operates in the Americas, Europe and Asia-Pacific regions. In 2023, our International segment included our staffing operations in Europe as well as Mexico, which is included in the Americas region.

The below table presents our revenues disaggregated by geography (in millions of dollars):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Americas
United States	$	944.2	$	892.4	$	1,877.8	$	1,851.6
Canada	46.4		46.4		91.8		91.3
Puerto Rico	28.2		27.7		53.1		54.6
Mexico	15.4		20.0		34.3		36.7

Total Americas Region	1,034.2		986.5		2,057.0		2,034.2

Europe
Switzerland	1.0		56.0		2.1		108.9
France	—		50.2		—		98.0
Portugal	—		49.3		—		93.7
Italy	—		16.5		—		33.4





Other	9.8		47.6		19.5		95.3
Total Europe Region	10.8		219.6		21.6		429.3







Total Asia-Pacific Region	12.5		11.1		24.0		22.0

Total Kelly Services, Inc.	$	1,057.5	$	1,217.2	$	2,102.6	$	2,485.5

The below table presents revenues from our SET, OCG and former International segment, which previously included our Mexico operations, disaggregated by geographic region, (in millions of dollars):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Science, Engineering & Technology
Americas	$	329.4	$	297.3	$	615.6	$	599.4
Europe	2.8		4.1		5.9		8.4
Total Science, Engineering & Technology	$	332.2	$	301.4	$	621.5	$	607.8

Outsourcing & Consulting
Americas	$	96.5	$	93.0	$	185.3	$	187.1
Europe	8.0		9.6		15.7		19.2
Asia-Pacific	12.5		11.1		24.0		22.0
Total Outsourcing & Consulting	$	117.0	$	113.7	$	225.0	$	228.3

International

Europe	$	—	$	205.9	$	—	$	401.7
Total International	$	—	$	205.9	$	—	$	401.7

Deferred Costs

Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were $1.6 million as of second quarter-end 2024 and $3.4 million as of year-end 2023. Amortization expense for the deferred costs in the second quarter and June year-to-date 2024 was $1.7 million and $4.1 million, respectively. Amortization expense for the deferred costs in the second quarter and June year-to-date 2023 was $1.4 million and $3.8 million, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Capital Stock Capital Stock, Class A common stock	Capital Stock Capital Stock, Class B common stock	Treasury Stock Treasury Stock, Class A common stock	Treasury Stock Treasury Stock, Class B common stock	Paid-in Capital	Earnings Invested in the Business	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Jan. 01, 2023		$ 35.1	$ 3.4	$ (19.5)	$ (0.6)	$ 28.0	$ 1,216.3	$ (8.5)
Increase (Decrease) in Stockholders' Equity
Conversions from Class B and to Class A		0.1	(0.1)
Net issuance of stock awards and other				3.6	0.0	1.0
Purchase of treasury stock				(34.8)
Net earnings	$ 18.4						18.4
Dividends							(5.6)
Other comprehensive income (loss), net of tax	5.1							5.1
Ending balance at Jul. 02, 2023	1,241.9	35.2	3.3	(50.7)	(0.6)	29.0	1,229.1	(3.4)
Beginning balance at Apr. 02, 2023		35.2	3.3	(34.7)	(0.6)	26.4	1,224.4	(6.2)
Increase (Decrease) in Stockholders' Equity
Conversions from Class B and to Class A		0.0	0.0
Net issuance of stock awards and other				0.5	0.0	2.6
Purchase of treasury stock				(16.5)
Net earnings	7.5						7.5
Dividends							(2.8)
Other comprehensive income (loss), net of tax	2.8							2.8
Ending balance at Jul. 02, 2023	1,241.9	35.2	3.3	(50.7)	(0.6)	29.0	1,229.1	(3.4)
Beginning balance at Dec. 31, 2023	1,253.7	35.2	3.3	(56.7)	(0.6)	30.6	1,241.7	0.2
Increase (Decrease) in Stockholders' Equity
Conversions from Class B and to Class A		0.0	0.0
Net issuance of stock awards and other				5.0	0.0	(1.1)
Purchase of treasury stock				0.0
Net earnings	30.4						30.4
Dividends							(5.4)
Other comprehensive income (loss), net of tax	(2.7)							(2.7)
Ending balance at Jun. 30, 2024	1,279.9	35.2	3.3	(51.7)	(0.6)	29.5	1,266.7	(2.5)
Beginning balance at Mar. 31, 2024		35.2	3.3	(52.5)	(0.6)	27.1	1,264.8	(0.5)
Increase (Decrease) in Stockholders' Equity
Conversions from Class B and to Class A		0.0	0.0
Net issuance of stock awards and other				0.8	0.0	2.4
Purchase of treasury stock				0.0
Net earnings	4.6						4.6
Dividends							(2.7)
Other comprehensive income (loss), net of tax	(2.0)							(2.0)
Ending balance at Jun. 30, 2024	$ 1,279.9	$ 35.2	$ 3.3	$ (51.7)	$ (0.6)	$ 29.5	$ 1,266.7	$ (2.5)

- Definition

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

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

+ Details

Stock-Based Compensation

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

For the second quarter of 2024, the Company recognized stock compensation expense of $2.4 million and a related tax benefit of $0.6 million. For the second quarter of 2023, the Company recognized stock compensation expense of $2.5 million and a related tax benefit of $0.4 million. For June year-to-date 2024, the Company recognized stock compensation expense of $5.2 million and a related tax benefit of $1.3 million. For June year-to-date 2023, the Company recognized stock compensation expense of $5.6 million and a related tax benefit of $0.7 million.

Performance Shares

2024 Grant

During the first quarter of 2024, the Company granted performance share awards associated with the Company’s Class A common stock to certain senior officers. The payment of performance share awards is contingent upon the achievement of specific revenue growth and EBITDA margin performance goals ("financial measure performance share awards") over a stated period of time. The maximum number of performance shares that may be earned is 200% of the target shares originally granted. These awards have three one-year performance periods: 2024, 2025 and 2026, with the payout for each performance period based on separate financial measure goals that are set in February of each of the three performance periods. Earned shares during each performance period will cliff vest in February 2027 after approval of the financial results by the Compensation Committee, if not forfeited by the recipient. No dividends are paid on these performance shares.

2021 Grant

In December 2021, the Compensation Committee approved a retention-based grant of 308,000 financial measure performance awards to certain senior officers which may be earned upon achievement of three financial goals over a performance period

beginning in fiscal 2022 through the third quarter of 2024, with each goal having a unique projected achievement date. Each goal can be earned independent of the other two goals. Any shares earned during the performance period will cliff-vest three years after achievement of the respective performance goals and approval of the financial results by the Compensation Committee.

On May 7, 2024, the Compensation Committee confirmed the actual performance achievement for the final financial goal related to the 2021 retention-based grant, which was not achieved before the end of the performance period and resulted in no payout.

represents 2021 financial measure performance shares that did not vest because actual achievement was below the threshold level or was not achieved, and resulted in no payout.


	Financial Measure Performance Shares
	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2023	674	$	17.49
Granted	170	19.96
Vested	(136)	18.88
Forfeited	(33)	17.99
Vesting adjustment	(107)	16.52
Nonvested at second quarter-end 2024	568	$	18.66

Restricted Stock

A summary of the status of nonvested restricted stock as of second quarter-end 2024 and year-to-date changes is presented as follows below (in thousands of shares except per share data).


	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2023	784	$	18.52
Granted	358	20.83
Vested	(231)	18.56
Forfeited	(52)	18.68
Nonvested at second quarter-end 2024	859	$	19.46

Credit Losses - Allowance for Credit Losses Related to Trade Accounts Receivable (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023
Allowance for credit losses:
Beginning balance	$ 8.0	$ 7.7
Current period provision	0.4	0.9
Currency exchange effects	(0.2)	0.2
Disposition of EMEA staffing operations	(2.4)	0.0
Write-offs	(0.6)	(1.1)
Ending balance	$ 5.2	$ 7.7

Acquisition and Disposition - Schedule of MRP Consideration (Details) - Motion Recruitment Partners, LLC $ in Millions	May 31, 2024 USD ($)
Business Acquisition [Line Items]
Cash consideration paid	$ 425.0
Estimated cash acquired	13.6
Estimated net working capital adjustment	1.4
Total cash consideration	440.0
Additional consideration payable	3.4
Total consideration	$ 443.4

Segment Disclosures - Business Unit Profit (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023
Earnings (loss) from Operations
Gross profit	$ 213.7	$ 240.6	$ 419.4	$ 494.7
Asset impairment charge	(5.5)	(2.4)
Earnings (loss) from operations	12.2	6.2	39.0	16.9
Asset impairment charge	(5.5)	(2.4)	(5.5)	(2.4)
(Loss) gain on sale of EMEA staffing operations	(10.0)	0.0	1.6	0.0
Depreciation and amortization	(12.5)	(10.2)	(22.7)	(19.7)
Gain on forward contract	0.0	0.0	1.2	0.0
Other income (expense), net	(6.5)	(0.6)	(4.7)	1.4
Earnings before taxes	5.7	5.6	35.5	18.3
Corporate
Earnings (loss) from Operations
Earnings (loss) from operations	(12.4)	(14.2)	(27.4)	(25.9)
Asset impairment charge	(5.5)	0.0	(5.5)	0.0
Gain on sale of assets	5.5	0.0	5.5	0.0
Professional & Industrial
Earnings (loss) from Operations
Depreciation and amortization	(2.7)	(2.1)	(5.1)	(3.9)
Professional & Industrial \| Reporting Segments
Earnings (loss) from Operations
Gross profit	62.3	68.5	126.2	140.7
SG&A expenses, excluding depreciation and amortization	(55.4)	(65.0)	(113.4)	(138.4)
Asset impairment charge	0.0	(0.3)	0.0	(0.3)
Business unit profit (loss)	6.9	3.2	12.8	2.0
Science, Engineering & Technology
Earnings (loss) from Operations
Depreciation and amortization	(5.8)	(4.1)	(9.9)	(7.9)
Science, Engineering & Technology \| Reporting Segments
Earnings (loss) from Operations
Gross profit	77.3	68.1	141.7	139.4
SG&A expenses, excluding depreciation and amortization	(52.8)	(50.1)	(99.0)	(102.9)
Asset impairment charge	0.0	(0.1)	0.0	(0.1)
Business unit profit (loss)	24.5	17.9	42.7	36.4
Education
Earnings (loss) from Operations
Depreciation and amortization	(2.1)	(1.9)	(4.1)	(3.8)
Education \| Reporting Segments
Earnings (loss) from Operations
Gross profit	36.9	32.5	79.0	71.8
SG&A expenses, excluding depreciation and amortization	(24.2)	(23.2)	(48.2)	(47.1)
Business unit profit (loss)	12.7	9.3	30.8	24.7
Outsourcing & Consulting
Earnings (loss) from Operations
Depreciation and amortization	(1.9)	(1.5)	(3.6)	(2.9)
Outsourcing & Consulting \| Reporting Segments
Earnings (loss) from Operations
Gross profit	37.2	41.3	72.5	82.9
SG&A expenses, excluding depreciation and amortization	(34.2)	(39.1)	(71.3)	(80.8)
Asset impairment charge	0.0	(2.0)	0.0	(2.0)
Business unit profit (loss)	3.0	0.2	1.2	0.1
International
Earnings (loss) from Operations
Depreciation and amortization	0.0	(0.6)	0.0	(1.2)
International \| Reporting Segments
Earnings (loss) from Operations
Gross profit	0.0	30.2	0.0	59.9
SG&A expenses, excluding depreciation and amortization	0.0	(30.2)	0.0	(60.6)
Business unit profit (loss)	$ 0.0	$ 0.0	$ 0.0	$ (0.7)

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Current Assets
Cash and equivalents	$ 38.2	$ 125.8
Trade accounts receivable, less allowances of $7.9 and $10.9, respectively	1,193.9	1,160.6
Prepaid expenses and other current assets	78.7	48.9
Assets held for sale	0.0	291.3
Total current assets	1,310.8	1,626.6
Property and equipment:
Property and equipment	142.4	138.1
Accumulated depreciation	(115.6)	(113.5)
Net property and equipment	26.8	24.6
Operating lease right-of-use assets	53.1	47.1
Deferred taxes	302.3	321.1
Retirement plan assets	245.9	230.3
Goodwill, net	372.6	151.1
Intangibles, net	272.3	137.7
Other assets	44.4	43.1
Total noncurrent assets	1,317.4	955.0
Total Assets	2,628.2	2,581.6
Current Liabilities
Accounts payable and accrued liabilities	594.8	646.1
Operating lease liabilities	12.4	8.4
Accrued payroll and related taxes	168.3	156.2
Accrued workers’ compensation and other claims	18.7	22.1
Income and other taxes	18.1	17.2
Liabilities held for sale	0.0	169.9
Total current liabilities	812.3	1,019.9
Noncurrent Liabilities
Long-term debt	210.4	0.0
Operating lease liabilities	49.6	42.9
Accrued workers’ compensation and other claims	34.7	40.9
Accrued retirement benefits	232.6	217.4
Other long-term liabilities	8.7	6.8
Total noncurrent liabilities	536.0	308.0
Commitments and contingencies (see Contingencies footnote)
Treasury stock, at cost
Paid-in capital	29.5	30.6
Earnings invested in the business	1,266.7	1,241.7
Accumulated other comprehensive income (loss)	(2.5)	0.2
Total stockholders’ equity	1,279.9	1,253.7
Total Liabilities and Stockholders’ Equity	2,628.2	2,581.6
Class A Common Stock
Capital stock, $1.00 par value
Common stock, value	35.2	35.2
Treasury stock, at cost
Treasury stock, value	(51.7)	(56.7)
Class B Common Stock
Capital stock, $1.00 par value
Common stock, value	3.3	3.3
Treasury stock, at cost
Treasury stock, value	$ (0.6)	$ (0.6)

Acquisition and Disposition (Tables)

6 Months Ended

Jun. 30, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

Business Combination, Schedule of Purchase Price

The total consideration is as follows (in millions of dollars):


Cash consideration paid	$	425.0
Estimated cash acquired	13.6
Estimated net working capital adjustment	1.4
Total cash consideration	440.0
Additional consideration payable	3.4
Total consideration	$	443.4

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars):


Cash and equivalents	$	12.6
Trade accounts receivable	89.1
Prepaid expenses and other current assets	8.5
Net property and equipment	3.1
Operating lease right-of-use assets	11.9

Goodwill, net	221.5
Intangibles, net	145.9
Other assets, noncurrent	10.6
Accounts payable and accrued liabilities, current	(12.1)
Operating lease liabilities, current	(4.0)
Accrued payroll and related taxes, current	(15.9)
Income and other taxes, current	(0.5)
Operating lease liabilities, noncurrent	(9.0)
Other long-term liabilities	(18.3)
Total consideration, including working capital adjustments	$	443.4

Business Acquisition, Pro Forma Information

The following unaudited pro forma information presents a summary of the operating results as if the MRP acquisition had been completed as of January 2, 2023 (in millions of dollars):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Pro forma revenues	$	1,147.4	$	1,357.5	$	2,323.0	$	2,769.9
Pro forma net earnings (loss)	$	—	$	5.4	$	23.2	$	12.4

Disposal Groups, Including Discontinued Operations

The major classes of divested assets and liabilities were as follows (in millions of dollars):


Assets divested
Cash and equivalents	$	33.5
Trade accounts receivable, net	202.8
Prepaid expenses and other current assets	29.0
Property and equipment, net	4.2
Operating lease right-of-use assets	14.2
Deferred taxes	4.1
Other assets	5.4
Assets divested	293.2

Liabilities divested
Accounts payable and accrued liabilities	(24.5)
Operating lease liabilities, current	(5.7)
Accrued payroll and related taxes	(91.6)
Income and other taxes	(32.9)
Operating lease liabilities, noncurrent	(8.9)
Accrued retirement benefits	(1.7)
Other long-term liabilities	(4.6)
Liabilities divested	(169.9)

Disposal group, net	$	123.3

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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-Name Accounting Standards Codification
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+ Details

Earnings Per Share - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended		9 Months Ended
	Jun. 30, 2024	Jul. 02, 2023	Jun. 30, 2024	Jul. 02, 2023	Aug. 24, 2023	Nov. 09, 2022
Dividends Payable [Line Items]
Buyback of common shares			$ 0.0	$ 34.8
Class A Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075	$ 0.15	$ 0.15
Stock repurchase program, authorized amount						$ 50.0
Shares repurchased (in shares)		982,565		2,082,293	2,971,471
Buyback of common shares		$ 16.5		$ 34.8
Shares acquired, average cost per share (in dollars per share)					$ 16.83
Class B Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075	$ 0.15	$ 0.15

Debt (Details) - USD ($)		3 Months Ended	12 Months Ended	36 Months Ended	60 Months Ended
Debt (Details) - USD ($)	May 28, 2024	Jun. 30, 2024	Dec. 31, 2023	May 28, 2027	May 29, 2029	May 29, 2024
Debt Instrument [Line Items]
Long-term debt		$ 210,400,000	$ 0
The Facility \| Line of Credit
Debt Instrument [Line Items]
Line of credit facility, remaining borrowing capacity			200,000,000
Short-term borrowings			$ 0
The Facility \| Line of Credit \| Facility Fee
Debt Instrument [Line Items]
Commitment fee percentage (in basis points)			0.15%
The Facility \| Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 200,000,000					$ 150,000,000
Debt instrument, term	5 years
Debt instrument, accordion feature, aggregate amount						300,000,000
Long-term debt		63,000,000
Line of credit facility, remaining borrowing capacity		$ 87,000,000
Margin on interest rate		0.10%
The Facility \| Line of Credit \| Forecast
Debt Instrument [Line Items]
Debt instrument, term					5 years
The Facility \| Line of Credit \| Facility Fee
Debt Instrument [Line Items]
Commitment fee percentage (in basis points)		0.15%
Securitization Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 150,000,000					250,000,000
Debt instrument, term	3 years
Debt instrument, accordion feature, aggregate amount						$ 350,000,000
Long-term debt		$ 147,400,000
Line of credit facility, remaining borrowing capacity		$ 56,500,000	$ 100,600,000
Margin on interest rate		0.10%
Short-term borrowings			0
Debt instrument, interest rate, utilization		1.10%
Securitization Facility \| Forecast
Debt Instrument [Line Items]
Debt instrument, term				3 years
Securitization Facility \| Standby Letter Of Credit Related To Workers Compensation
Debt Instrument [Line Items]
Letters of credit outstanding, amount		$ 46,100,000	$ 49,400,000
Interest rate		1.10%	0.90%
Securitization Facility \| Facility Fee
Debt Instrument [Line Items]
Commitment fee percentage (in basis points)		0.40%	0.40%

Earnings Per Share

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Earnings Per Share

The reconciliation of basic and diluted earnings per share on common stock for the second quarter and June year-to-date 2024 and 2023 follows (in millions of dollars except per share data):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Net earnings	$	4.6	$	7.5	$	30.4	$	18.4
Less: earnings allocated to participating securities	(0.1)		(0.2)		(0.7)		(0.4)
Net earnings available to common shareholders	$	4.5	$	7.3	$	29.7	$	18.0

Average shares outstanding (millions):
Basic	35.5		36.0		35.5		36.5
Dilutive share awards	0.4		0.4		0.4		0.4
Diluted	35.9		36.4		35.9		36.9

Basic earnings per share	$	0.13	$	0.20	$	0.84	$	0.49
Diluted earnings per share	$	0.12	$	0.20	$	0.83	$	0.49

Potentially dilutive share awards are related to deferred common stock related to the non-employee directors deferred compensation plan and performance shares for the second quarter and June year-to-date 2024 and 2023 (see Stock-Based Compensation footnote for a description of performance shares). Dividends paid per share for Class A and Class B common stock were $0.075 for the second quarter of 2024 and 2023 and $0.15 for June year-to-date 2024 and 2023.

In November 2022, the Company's board of directors authorized a $50.0 million Class A share repurchase program, which was completed in August 2023. The Company repurchased 982,565 shares for $16.5 million during the second quarter of 2023 and 2,082,293 shares for $34.8 million through June year-to-date 2023. A total of 2,971,471 shares were repurchased under the share repurchase program at an average price of $16.83 per share.

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) $ in Millions	6 Months Ended
	Jun. 30, 2024 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 151.1
Additions to Goodwill	221.5
Impairment Adjustments	0.0
Goodwill, ending balance	372.6
Science, Engineering & Technology
Goodwill [Roll Forward]
Goodwill, beginning balance	111.3
Additions to Goodwill	221.5
Impairment Adjustments	0.0
Goodwill, ending balance	332.8
Education
Goodwill [Roll Forward]
Goodwill, beginning balance	39.8
Additions to Goodwill	0.0
Impairment Adjustments	0.0
Goodwill, ending balance	$ 39.8

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 49
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-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

+ Details

Other Income (Expense), Net (Tables)

6 Months Ended

Jun. 30, 2024

Other Income and Expenses [Abstract]

Schedule of Other Income (Expense), Net

Included in other income (expense), net for the second quarter and June year-to-date 2024 and 2023 are the following:


	Second Quarter				June Year to Date
	2024		2023		2024		2023
	(In millions of dollars)
Interest income	$	2.3	$	1.3	$	5.1	$	2.7
Interest expense	(2.1)		(0.6)		(2.6)		(1.4)

Foreign exchange gains (losses)	0.7		(1.3)		0.7		(2.0)
Other	(7.4)		—		(7.9)		2.1
Other income (expense), net	$	(6.5)	$	(0.6)	$	(4.7)	$	1.4

Stock-Based Compensation - Narrative (Details) shares in Thousands, $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 31, 2021 shares	Jun. 30, 2024 USD ($)	Jul. 02, 2023 USD ($)	Jun. 30, 2024 USD ($) period shares	Jul. 02, 2023 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense (benefit) \| $		$ 2.4	$ 2.5	$ 5.2	$ 5.6
Related tax benefit (expense) \| $		$ 0.6	$ 0.4	$ 1.3	$ 0.7
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares that can be earned, percentage				200.00%
Share-based compensation arrangement by share-based payment award, number of performance periods \| period				3
Share-based compensation arrangement by share-based payment award, performance period				1 year
Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares				170
Financial Measure Performance Shares \| 2021 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares) \| shares	308
Vesting period	3 years

Other Income (Expense), Net - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Jul. 02, 2023
Other Income (Expense) [Line Items]
Proceeds from equity securities		$ 0.0	$ 2.0
Motion Recruitment Partners, LLC
Other Income (Expense) [Line Items]
Acquisition related costs	$ 7.8	$ 7.8
Business Talent Group, LLC
Other Income (Expense) [Line Items]
Proceeds from equity securities			$ 2.0

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share

The reconciliation of basic and diluted earnings per share on common stock for the second quarter and June year-to-date 2024 and 2023 follows (in millions of dollars except per share data):


	Second Quarter				June Year to Date
	2024		2023		2024		2023
Net earnings	$	4.6	$	7.5	$	30.4	$	18.4
Less: earnings allocated to participating securities	(0.1)		(0.2)		(0.7)		(0.4)
Net earnings available to common shareholders	$	4.5	$	7.3	$	29.7	$	18.0

Average shares outstanding (millions):
Basic	35.5		36.0		35.5		36.5
Dilutive share awards	0.4		0.4		0.4		0.4
Diluted	35.9		36.4		35.9		36.9

Basic earnings per share	$	0.13	$	0.20	$	0.84	$	0.49
Diluted earnings per share	$	0.12	$	0.20	$	0.83	$	0.49

Segment Disclosures - Narrative (Details)	6 Months Ended
Segment Disclosures - Narrative (Details)	Jun. 30, 2024 segment
Segment Reporting [Abstract]
Number of reportable segments	4

Restructuring and Transformation Activities - Narrative (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jul. 02, 2023	Apr. 02, 2023	Jun. 30, 2024	Dec. 31, 2023
Restructuring and Related Activities [Abstract]
Restructuring charges	$ 4.3	$ 2.3	$ 5.6	$ 6.6	$ 6.6
Severance costs	2.4		1.1		3.5
Other restructuring costs	1.9		4.5		3.1
Asset impairment charge	5.5		2.4
Restructuring costs			$ 8.0
Restructuring accrual	$ 4.6	$ 4.7			$ 4.6	$ 15.1

Goodwill (Tables)

6 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill

The goodwill resulting from the acquisition of MRP during the second quarter of 2024 was allocated to the SET reportable segment (see Acquisition and Disposition footnote).



	As of Year-End 2023		Additions to Goodwill		Impairment Adjustments		As of Second Quarter-End 2024
Science, Engineering & Technology	$	111.3	$	221.5	$	—	$	332.8
Education	39.8		—		—		39.8

Total	$	151.1	$	221.5	$	—	$	372.6

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

Credit Losses - Narrative (Details) $ in Millions	Jun. 30, 2024 USD ($)
Credit Loss [Abstract]
Other receivables	$ 16.8