0000055135-25-000080 | 10-Q | XBRL Viewer

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Segment Disclosures - Segment Reporting (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024	Dec. 29, 2024
Revenue from Services
Revenue from services	$ 935.0	$ 1,038.1	$ 3,201.7	$ 3,140.7
Cost of services	741.0	816.4	2,545.7	2,499.6
SG&A expenses	169.7	187.5	548.2	519.4
Goodwill impairment charge	102.0	0.0	102.0	0.0	$ 72.8
Business unit profit (loss)	(77.7)	34.2	5.8	121.7
Selling, general and administrative expenses	(194.4)	(219.0)	(627.4)	(601.0)
Gain (loss) on sale of EMEA staffing operations	0.3		4.3	1.6
Asset impairment charge	0.0	0.0	0.0	(5.5)
Gain (loss) on disposition of assets	0.0	(0.1)	0.0	5.4
Earnings (loss) from operations	(102.1)	2.6	(69.1)	41.6
Gain on forward contract		0.0
Other income (expense), net	(1.6)	(4.4)	(7.1)	(9.1)
Earnings (loss) before taxes	(103.7)	(1.8)	(76.2)	33.7
Depreciation and amortization:	(12.6)	(14.5)	(37.9)	(37.2)
Gain on forward contract	0.0	0.0	0.0	1.2
Inter-Segment
Revenue from Services
Revenue from services	(1.1)	(0.6)	(2.6)	(1.6)
Cost of services	(1.1)	(0.6)	(2.6)	(1.6)
SG&A expenses	0.0	0.0	0.0	0.0
Business unit profit (loss)	0.0	0.0	0.0	0.0
Corporate, Non-Segment
Revenue from Services
Selling, general and administrative expenses	(12.1)	(17.0)	(41.3)	(44.4)
Enterprise Talent Management
Revenue from Services
Goodwill impairment charge			0.0		0.0
Depreciation and amortization:	2.5	4.4	8.4	13.4
Enterprise Talent Management \| Reporting Segments
Revenue from Services
Revenue from services	487.9	561.6	1,542.1	1,626.9
Cost of services	391.2	447.2	1,233.4	1,297.3
Direct salaries	57.0	61.9	186.8	189.4
Other segment expenses	30.6	34.5	94.9	98.6
SG&A expenses	87.6	96.4	281.7	288.0
Goodwill impairment charge	0.0		0.0
Business unit profit (loss)	9.1	18.0	27.0	41.6
Science, Engineering & Technology
Revenue from Services
Goodwill impairment charge			102.0		72.8
Depreciation and amortization:	8.0	8.0	23.2	17.6
Science, Engineering & Technology \| Reporting Segments
Revenue from Services
Revenue from services	304.9	335.0	944.6	832.3
Cost of services	227.7	247.4	702.7	619.5
Direct salaries	42.4	47.2	139.5	112.2
Other segment expenses	15.2	20.9	50.1	48.0
SG&A expenses	57.6	68.1	189.6	160.2
Goodwill impairment charge	102.0		102.0
Business unit profit (loss)	(82.4)	19.5	(49.7)	52.6
Education
Revenue from Services
Goodwill impairment charge			0.0		$ 0.0
Depreciation and amortization:	2.1	2.1	6.3	6.2
Education \| Reporting Segments
Revenue from Services
Revenue from services	143.3	142.1	717.6	683.1
Cost of services	123.2	122.4	612.2	584.4
Direct salaries	15.0	14.1	46.5	44.8
Other segment expenses	9.5	8.9	30.4	26.4
SG&A expenses	24.5	23.0	76.9	71.2
Goodwill impairment charge	0.0		0.0
Business unit profit (loss)	$ (4.4)	$ (3.3)	$ 28.5	$ 27.5

Revenue (Tables)

9 Months Ended

Sep. 28, 2025

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following tables present the Company's segment revenues disaggregated by service type (in millions):


	Third Quarter 2025

	Staffing Services		Outcome-based Services		Talent Solutions		Permanent Placement		Total

Enterprise Talent Management	$	250.1	$	108.5	$	127.2	$	2.1	$	487.9
Science, Engineering & Technology	191.8		104.3		—		8.8		304.9
Education	142.5		—		—		0.8		143.3
Total Segment Revenue	$	584.4	$	212.8	$	127.2	$	11.7	$	936.1
Intersegment									(1.1)
Total Revenue from Services									$	935.0


	Third Quarter 2024

	Staffing Services		Outcome-based Services		Talent Solutions		Permanent Placement		Total

Enterprise Talent Management	$	299.0	$	130.9	$	129.1	$	2.6	$	561.6
Science, Engineering & Technology	211.1		113.7		—		10.2		335.0
Education	141.4		—		—		0.7		142.1
Total Segment Revenue	$	651.5	$	244.6	$	129.1	$	13.5	$	1,038.7
Intersegment									(0.6)
Total Revenue from Services									$	1,038.1


	September Year-to-Date 2025

	Staffing Services		Outcome-based Services		Talent Solutions		Permanent Placement		Total

Enterprise Talent Management	$	800.4	$	362.5	$	371.9	$	7.3	$	1,542.1
Science, Engineering & Technology	597.4		321.0		—		26.2		944.6
Education	713.1		—		—		4.5		717.6
Total Segment Revenue	$	2,110.9	$	683.5	$	371.9	$	38.0	$	3,204.3
Intersegment									(2.6)
Total Revenue from Services									$	3,201.7


	September Year-to-Date 2024

	Staffing Services		Outcome-based Services		Talent Solutions		Permanent Placement		Total

Enterprise Talent Management	$	877.1	$	390.5	$	351.7	$	7.6	$	1,626.9
Science, Engineering & Technology	515.8		296.3		—		20.2		832.3
Education	678.7		—		—		4.4		683.1
Total Segment Revenue	$	2,071.6	$	686.8	$	351.7	$	32.2	$	3,142.3
Intersegment									(1.6)
Total Revenue from Services									$	3,140.7

The table below presents the Company's revenues disaggregated by geography (in millions):


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024
Americas
United States	$	823.9	$	923.6	$	2,867.4	$	2,801.4
Other	83.0		88.6		252.5		267.8



Total Americas Region	906.9		1,012.2		3,119.9		3,069.2












Total Europe Region	10.9		10.1		32.4		31.7







Total Asia-Pacific Region	17.2		15.8		49.4		39.8

Total Kelly Services, Inc.	$	935.0	$	1,038.1	$	3,201.7	$	3,140.7

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 28, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying unaudited consolidated financial statements of Kelly Services, Inc. (the “Company,” “Kelly,” “we” or “us”) have been prepared in accordance with Rule 10-01 of Regulation S-X and do not include all the information and notes required by generally accepted accounting principles (“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 29, 2024, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 13, 2025 (the 2024 consolidated financial statements). There were no changes in accounting policies from those disclosed in the Form 10-K. The Company’s third fiscal quarter ended on September 28, 2025 and September 29, 2024, each of which contained 13 weeks. The corresponding September year-to-date periods for 2025 and 2024 each contained 39 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 Revenue and Segment Disclosures footnotes, the Company made a change to its reportable segments during the first quarter of 2025.

Other Income (Expense), Net - Schedule of Other Nonoperating Income (Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Other Income and Expenses [Abstract]
Interest income	$ 1.0	$ 1.3	$ 2.7	$ 6.4
Interest expense	(2.4)	(4.5)	(9.9)	(7.1)
Other	(0.2)	(1.2)	0.1	(8.4)
Other income (expense), net	$ (1.6)	$ (4.4)	$ (7.1)	$ (9.1)

Cover - shares	9 Months Ended
Cover - shares	Sep. 28, 2025	Oct. 27, 2025
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 28, 2025
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	--12-28
Amendment Flag	false
Entity Central Index Key	0000055135
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q3
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		32,043,065
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,295,941
The Nasdaq Stock Market LLC \| Class A Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class A Common Stock, $1.00 par value per share
Trading Symbol	KELYA
Security Exchange Name	NASDAQ
The Nasdaq Stock Market LLC \| Class B Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class B Common Stock, $1.00 par value per share
Trading Symbol	KELYB
Security Exchange Name	NASDAQ

Credit Losses - Allowance for Credit Losses Related to Trade Accounts Receivable (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024
Allowance for credit losses:
Beginning balance	$ 4.9	$ 8.0
Current period provision	3.4	1.0
Currency exchange effects	0.1	(0.2)
Disposition of EMEA staffing operations	0.0	(2.4)
Write-offs	(0.7)	(0.7)
Ending balance	$ 7.7	$ 5.7

Sale of Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Jun. 30, 2024	Sep. 28, 2025	Sep. 29, 2024	Jun. 10, 2024
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on disposition of assets	$ 0.0	$ (0.1)		$ 0.0	$ 5.4
Ayers Group
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price of disposition						$ 7.5
Proceeds from sale of other productive assets			$ 4.5
Assets held for sale						$ 1.0

Segment Disclosures - Depreciation and Amortization Expense Included in SG&A Expenses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Earnings (loss) from Operations
Depreciation and amortization:	$ (12.6)	$ (14.5)	$ (37.9)	$ (37.2)
Enterprise Talent Management
Earnings (loss) from Operations
Depreciation and amortization:	2.5	4.4	8.4	13.4
Science, Engineering & Technology
Earnings (loss) from Operations
Depreciation and amortization:	8.0	8.0	23.2	17.6
Education
Earnings (loss) from Operations
Depreciation and amortization:	$ 2.1	$ 2.1	$ 6.3	$ 6.2

Revenue - Revenue by Geography (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Disaggregation of Revenue [Line Items]
Revenue	$ 935.0	$ 1,038.1	$ 3,201.7	$ 3,140.7
Americas
Disaggregation of Revenue [Line Items]
Revenue	906.9	1,012.2	3,119.9	3,069.2
United States
Disaggregation of Revenue [Line Items]
Revenue	823.9	923.6	2,867.4	2,801.4
Other
Disaggregation of Revenue [Line Items]
Revenue	83.0	88.6	252.5	267.8
Total Europe Region
Disaggregation of Revenue [Line Items]
Revenue	10.9	10.1	32.4	31.7
Total Asia-Pacific Region
Disaggregation of Revenue [Line Items]
Revenue	$ 17.2	$ 15.8	$ 49.4	$ 39.8

- 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.

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- 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.

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Credit Losses

9 Months Ended

Sep. 28, 2025

Credit Loss [Abstract]

Credit Losses

3. Credit Losses

The rollforward of the Company's 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):


	September Year-to-Date
	2025		2024
Allowance for credit losses:
Beginning balance	$	4.9	$	8.0
Current period provision	3.4		1.0

Currency exchange effects	0.1		(0.2)
Disposition of EMEA staffing operations	—		(2.4)
Write-offs	(0.7)		(0.7)
Ending balance	$	7.7	$	5.7

Write-offs are presented net of recoveries, which were not material for third quarter-end 2025 or 2024. As of second quarter-end 2024, the Company had a receivable of $16.8 million related to the sale of the EMEA staffing operations (see Acquisitions and Disposition footnote); it was subsequently settled in the second quarter of 2025. No other allowances related to other receivables were material as of third quarter-end 2025 or 2024.

- 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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Integration, Realignment and Restructuring

9 Months Ended

Sep. 28, 2025

Restructuring and Related Activities [Abstract]

Integration, Realignment and Restructuring

6. Integration, Realignment and Restructuring

2025 Actions

In the first quarter of 2025, the Company launched various initiatives aimed at integrating MRP and other prior acquisitions, combining operating segments, and further aligning processes and technology across the Company. The costs incurred related to these integration and realignment initiatives totaled $3.5 million and $20.3 million during the third quarter and September

year-to-date 2025, respectively. For the third quarter 2025, integration and realignment costs consisted of $2.1 million of IT-related charges and $1.4 million of fees and other costs to execute the initiatives. For September year-to-date 2025, integration and realignment costs consisted of $9.1 million of IT-related charges, $6.5 million of severance and $4.7 million of fees and other costs to execute the initiatives. The severance costs incurred as a part of these efforts are primarily accounted for in accordance with ASC 712 Compensation - Nonretirement Postemployment Benefits. The integration and realignment costs are recorded in selling, general and administrative (“SG&A”) expenses in the consolidated statements of earnings.

The integration and realignment costs included in SG&A are detailed below for the third quarter and September year-to-date 2025 (in millions):


	Third Quarter 2025
	IT-related Charges		Severance		Fees and Other		Total

Enterprise Talent Management	$	—	$	(0.1)	$	0.1	$	—
Science, Engineering & Technology	0.4		—		0.1		0.5
Education	—		0.1		—		0.1
Corporate	1.7		—		1.2		2.9
Total	$	2.1	$	—	$	1.4	$	3.5


	September Year-to-Date 2025
	IT-related Charges		Severance		Fees and Other		Total

Enterprise Talent Management	$	—	$	3.6	$	0.2	$	3.8
Science, Engineering & Technology	0.5		2.0		0.1		2.6
Education	—		0.2		—		0.2
Corporate	8.6		0.7		4.4		13.7
Total	$	9.1	$	6.5	$	4.7	$	20.3

2024 Actions

The Company had no restructuring or transformation charges during the third quarter of 2024. For September year-to-date 2024, the Company incurred $6.4 million of restructuring charges and transformation fees as a continuation of the comprehensive transformation initiative that was announced in the second quarter of 2023. For September year-to-date 2024, transformation activities included $3.3 million of severance and $3.1 million of costs to execute the transformation through the use of an external consultant. The Company's 2024 restructuring actions are complete with no remaining liability as of first quarter-end 2025. No material adjustments are expected to be recorded.

The restructuring and transformation costs included in SG&A are detailed below for September year-to-date 2024 (in millions):



	September Year-to-Date 2024
		Severance Costs		Transformation Costs		Total

Enterprise Talent Management		$	0.9	$	—	$	0.9
Science, Engineering & Technology		0.3		—		0.3
Corporate		2.1		3.1		5.2
Total		$	3.3	$	3.1	$	6.4

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024	Dec. 29, 2024
Cash flows from operating activities:
Net earnings (loss)	$ (150.1)	$ 0.8	$ (125.3)	$ 31.2
Adjustments to reconcile net earnings to net cash from operating activities:
Goodwill impairment charge	102.0	0.0	102.0	0.0	$ 72.8
Asset impairment charge	0.0	0.0	0.0	5.5
Deferred income taxes			41.3	12.8
Depreciation and amortization			32.0	28.7
Operating lease asset amortization			8.1	7.7
Provision for credit losses and sales allowances			4.1	0.6
Stock-based compensation			9.8	8.5
Gain on sale of EMEA staffing operations	(0.3)	0.0	(4.3)	(1.6)
(Gain) loss on sale of assets	0.0	0.1	0.0	(5.4)
Gain on forward contract			0.0	(1.2)
Other, net			(0.1)	0.0
Changes in operating assets and liabilities, net of acquisition			26.4	(74.9)
Net cash from operating activities			94.0	11.9
Cash flows from investing activities:
Capital expenditures			(6.8)	(9.1)
Proceeds from sale of EMEA staffing operations, net of cash disposed			21.8	77.1
Proceeds from sale of PersolKelly investment			6.4	0.0
Proceeds from sale of assets			0.0	4.3
Acquisition of company, net of cash received			0.0	(427.4)
Payment for settlement of forward contract			0.0	(2.4)
Other investing activities			0.5	2.0
Net cash from (used in) investing activities			21.9	(355.5)
Cash flows from financing activities:
Net change in short-term borrowings			0.0	0.6
Proceeds from long-term debt			1,178.2	849.0
Payments on long-term debt			(1,299.2)	(620.8)
Dividend payments			(8.3)	(8.2)
Payments of tax withholding for stock awards			(1.9)	(2.3)
Other financing activities			(0.2)	(1.0)
Net cash (used in) from financing activities			(131.4)	217.3
Effect of exchange rates on cash, cash equivalents and restricted cash			5.3	(0.9)
Net change in cash, cash equivalents and restricted cash			(10.2)	(127.2)
Cash, cash equivalents and restricted cash at beginning of period			45.6	167.6	167.6
Cash, cash equivalents and restricted cash at end of period	35.4	40.4	35.4	40.4	45.6
Cash and cash equivalents	30.1	32.8	30.1	32.8	$ 39.0
Restricted cash included in prepaid expenses and other current assets	0.6	0.7	0.6	0.7
Restricted cash included in other assets	$ 4.7	$ 6.9	$ 4.7	$ 6.9

Other Income (Expense), Net

9 Months Ended

Sep. 28, 2025

Other Income and Expenses [Abstract]

Other Income (Expense), Net

13. Other Income (Expense), Net

Included in other income (expense), net are the following (in millions):


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024
Interest income	$	1.0	$	1.3	$	2.7	$	6.4
Interest expense	(2.4)		(4.5)		(9.9)		(7.1)


Other	(0.2)		(1.2)		0.1		(8.4)
Other income (expense), net	$	(1.6)	$	(4.4)	$	(7.1)	$	(9.1)

Included in Other for September year-to-date 2024 is $7.8 million of transaction costs related to the acquisition of MRP (see Acquisitions and Disposition footnote).

Earnings (Loss) Per Share - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024	Nov. 26, 2024
Dividends Payable [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount (in shares)	400,000		500,000
Class A Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075	$ 0.225	$ 0.225
Stock repurchase program, authorized amount					$ 50.0
Shares repurchased (in shares)	0		0
Share repurchase program, remaining authorized, amount	$ 40.0		$ 40.0
Class B Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075	$ 0.225	$ 0.225

Revenue - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
Revenue - Narrative (Details) $ in Millions	Sep. 28, 2025 USD ($)	Sep. 29, 2024 USD ($)	Sep. 28, 2025 USD ($) segment	Sep. 29, 2024 USD ($)	Dec. 29, 2024 USD ($)
Revenue from Contract with Customer [Abstract]
Number of operating segments \| segment			3
Capitalized contract cost, net	$ 0.0		$ 0.0		$ 1.8
Capitalized contract cost, amortization	$ 0.1	$ 1.3	$ 1.9	$ 5.4

Segment Disclosures - Narrative (Details)	9 Months Ended
Segment Disclosures - Narrative (Details)	Sep. 28, 2025 segment
Segment Reporting [Abstract]
Number of reportable segments	3

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ (150.1)	$ 0.8	$ (125.3)	$ 31.2
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax benefits of $0.0 and $0.1, tax expense of $0.6 and tax benefit of $0.1, respectively	(0.2)	1.2	6.1	(1.3)
Less: Reclassification adjustments included in net earnings	0.0	0.0	0.0	(0.6)
Foreign currency translation adjustments	(0.2)	1.2	6.1	(1.9)
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	0.0	0.4
Pension liability adjustments	0.0	0.0	0.0	0.4
Other comprehensive income (loss)	(0.2)	1.2	6.1	(1.5)
Comprehensive income (loss)	$ (150.3)	$ 2.0	$ (119.2)	$ 29.7

Integration, Realignment and Restructuring (Tables)

9 Months Ended

Sep. 28, 2025

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The integration and realignment costs included in SG&A are detailed below for the third quarter and September year-to-date 2025 (in millions):


	Third Quarter 2025
	IT-related Charges		Severance		Fees and Other		Total

Enterprise Talent Management	$	—	$	(0.1)	$	0.1	$	—
Science, Engineering & Technology	0.4		—		0.1		0.5
Education	—		0.1		—		0.1
Corporate	1.7		—		1.2		2.9
Total	$	2.1	$	—	$	1.4	$	3.5


	September Year-to-Date 2025
	IT-related Charges		Severance		Fees and Other		Total

Enterprise Talent Management	$	—	$	3.6	$	0.2	$	3.8
Science, Engineering & Technology	0.5		2.0		0.1		2.6
Education	—		0.2		—		0.2
Corporate	8.6		0.7		4.4		13.7
Total	$	9.1	$	6.5	$	4.7	$	20.3

The restructuring and transformation costs included in SG&A are detailed below for September year-to-date 2024 (in millions):



	September Year-to-Date 2024
		Severance Costs		Transformation Costs		Total

Enterprise Talent Management		$	0.9	$	—	$	0.9
Science, Engineering & Technology		0.3		—		0.3
Corporate		2.1		3.1		5.2
Total		$	3.3	$	3.1	$	6.4

Revenue - Disaggregation of Revenues by Service Type (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Disaggregation of Revenue [Line Items]
Revenue	$ 935.0	$ 1,038.1	$ 3,201.7	$ 3,140.7
Reporting Segments
Disaggregation of Revenue [Line Items]
Revenue	936.1	1,038.7	3,204.3	3,142.3
Reporting Segments \| Enterprise Talent Management
Disaggregation of Revenue [Line Items]
Revenue	487.9	561.6	1,542.1	1,626.9
Reporting Segments \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	304.9	335.0	944.6	832.3
Reporting Segments \| Education
Disaggregation of Revenue [Line Items]
Revenue	143.3	142.1	717.6	683.1
Reporting Segments \| Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	584.4	651.5	2,110.9	2,071.6
Reporting Segments \| Staffing Services \| Enterprise Talent Management
Disaggregation of Revenue [Line Items]
Revenue	250.1	299.0	800.4	877.1
Reporting Segments \| Staffing Services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	191.8	211.1	597.4	515.8
Reporting Segments \| Staffing Services \| Education
Disaggregation of Revenue [Line Items]
Revenue	142.5	141.4	713.1	678.7
Reporting Segments \| Outcome-based Services
Disaggregation of Revenue [Line Items]
Revenue	212.8	244.6	683.5	686.8
Reporting Segments \| Outcome-based Services \| Enterprise Talent Management
Disaggregation of Revenue [Line Items]
Revenue	108.5	130.9	362.5	390.5
Reporting Segments \| Outcome-based Services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	104.3	113.7	321.0	296.3
Reporting Segments \| Outcome-based Services \| Education
Disaggregation of Revenue [Line Items]
Revenue	0.0	0.0	0.0	0.0
Reporting Segments \| Talent Solutions
Disaggregation of Revenue [Line Items]
Revenue	127.2	129.1	371.9	351.7
Reporting Segments \| Talent Solutions \| Enterprise Talent Management
Disaggregation of Revenue [Line Items]
Revenue	127.2	129.1	371.9	351.7
Reporting Segments \| Talent Solutions \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	0.0	0.0	0.0	0.0
Reporting Segments \| Talent Solutions \| Education
Disaggregation of Revenue [Line Items]
Revenue	0.0	0.0	0.0	0.0
Reporting Segments \| Permanent Placement
Disaggregation of Revenue [Line Items]
Revenue	11.7	13.5	38.0	32.2
Reporting Segments \| Permanent Placement \| Enterprise Talent Management
Disaggregation of Revenue [Line Items]
Revenue	2.1	2.6	7.3	7.6
Reporting Segments \| Permanent Placement \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	8.8	10.2	26.2	20.2
Reporting Segments \| Permanent Placement \| Education
Disaggregation of Revenue [Line Items]
Revenue	0.8	0.7	4.5	4.4
Intersegment
Disaggregation of Revenue [Line Items]
Revenue	$ (1.1)	$ (0.6)	$ (2.6)	$ (1.6)

Integration, Realignment and Restructuring - Narrative (Details) - 2025 Actions - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 28, 2025	Sep. 28, 2025
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 3.5	$ 20.3
IT-related Charges	2.1	9.1
Severance costs	0.0	6.5
Other restructuring costs	$ 1.4	$ 4.7

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References + Details

- 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

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) shares in Millions, $ in Millions	Sep. 28, 2025	Dec. 29, 2024
Allowance for trade accounts receivables	$ 11.1	$ 8.4
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)	3.2	3.6
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

Earnings (Loss) Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Earnings Per Share [Abstract]
Net earnings (loss)	$ (150.1)	$ 0.8	$ (125.3)	$ 31.2
Less: earnings allocated to participating securities, basic	0.0	(0.1)	0.0	(0.8)
Less: earnings allocated to participating securities, diluted	0.0	(0.1)	0.0	(0.8)
Net earnings (loss) available to common shareholders, basic	(150.1)	0.7	(125.3)	30.4
Net earnings (loss) available to common shareholders, diluted	$ (150.1)	$ 0.7	$ (125.3)	$ 30.4
Average shares outstanding (millions):
Basic (in shares)	35.3	35.6	35.2	35.5
Dilutive share awards (in shares)	0.0	0.4	0.0	0.4
Diluted (in shares)	35.3	36.0	35.2	35.9
Basic earnings (loss) per share on common stock (in dollars per share)	$ (4.26)	$ 0.02	$ (3.56)	$ 0.86
Diluted earnings (loss) per share on common stock (in dollars per share)	$ (4.26)	$ 0.02	$ (3.56)	$ 0.85

Debt	9 Months Ended
Debt	Sep. 28, 2025
Debt Disclosure [Abstract]
Debt	8. Debt Revolving Credit Facility The Company has a $150.0 million, five-year revolving credit facility (the “Facility”), with a termination date of May 29, 2029. 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 third quarter of 2025, there were no long-term borrowings under the Facility and a remaining borrowing capacity of $150.0 million. The rates for the Facility, which vary based on the Company's leverage ratio as defined in the agreement, include either (i) the Prime rate plus the applicable margin for the floating line or (ii) a term 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 2024, there were $40.0 million of long-term borrowings on the term benchmark line under the Facility and a remaining borrowing capacity of $110.0 million. To maintain availability of the funds, the Company pays 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 the Company's other loan agreements, had a facility fee of 15.0 basis points at the end of the third quarter of 2025 and 20.0 basis points at year-end 2024. The Facility’s financial covenants and restrictions are described below, all of which were met at the end of the third quarter of 2025: •The Company 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. •The Company 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. •The Company must adhere to other operating restrictions relating to the conduct of business, such as certain limitations on asset sales and the type and scope of investments. Securitization Facility The Company has a Receivables Purchase Agreement with Kelly Receivables Funding, LLC, a wholly owned bankruptcy remote special purpose subsidiary of the Company (the “Receivables Entity”), related to its $250.0 million, three-year, securitization facility (the “Securitization Facility”). 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 the Company's 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 third quarter of 2025, the Securitization Facility had $118.4 million of long-term borrowings, SBLCs of $42.6 million related to workers’ compensation and a remaining borrowing capacity of $89.0 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 the Company's borrowings. The rate for the SBLCs of 1.10% represents a utilization rate on the outstanding balance. In addition, the Company pays a commitment fee of 40.0 basis points on the unused capacity. At year-end 2024, the Securitization Facility had $199.4 million of long-term borrowings, SBLCs of $46.1 million related to workers’ compensation and a remaining borrowing capacity of $4.5 million. On July 17, 2024, the Company entered into a $50.0 million 12-month interest rate swap and a $50.0 million 18-month interest rate swap that effectively locked in the variable SOFR component of the interest rate for a portion of the long-term borrowings on the Securitization Facility at a fixed rate of 4.772% and 4.468% from the July 17, 2024 effective date through July 17, 2025 and January 17, 2026, respectively. The 12-month interest rate swap was settled early with the final payment made in June 2025. At the end of the third quarter of 2025 and at year-end 2024, the Company recorded a liability totaling $0.1 million and $0.4 million, respectively, related to the mark-to-market fair value of the interest rate swaps (see Fair Value Measurements footnote). 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. Local Credit Facilities The Company had total unsecured, uncommitted short-term local credit facilities of $3.1 million at the end of the third quarter of 2025. The Company had no borrowings under these lines at the end of the third quarter of 2025 and at year-end 2024.

- 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 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-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 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
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+ Details

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Income Statement [Abstract]
Revenue from services	$ 935.0	$ 1,038.1	$ 3,201.7	$ 3,140.7
Cost of services	741.0	816.4	2,545.7	2,499.6
Gross profit	194.0	221.7	656.0	641.1
Selling, general and administrative expenses	194.4	219.0	627.4	601.0
Goodwill impairment charge	102.0	0.0	102.0	0.0
Asset impairment charge	0.0	0.0	0.0	5.5
(Gain) loss on sale of EMEA staffing operations	(0.3)	0.0	(4.3)	(1.6)
(Gain) loss on sale of assets	0.0	0.1	0.0	(5.4)
Earnings (loss) from operations	(102.1)	2.6	(69.1)	41.6
Gain on forward contract	0.0	0.0	0.0	1.2
Other income (expense), net	(1.6)	(4.4)	(7.1)	(9.1)
Earnings (loss) before taxes	(103.7)	(1.8)	(76.2)	33.7
Income tax expense (benefit)	46.4	(2.6)	49.1	2.5
Net earnings (loss)	$ (150.1)	$ 0.8	$ (125.3)	$ 31.2
Basic earnings (loss) per share (in dollars per share)	$ (4.26)	$ 0.02	$ (3.56)	$ 0.86
Diluted earnings (loss) per share (in dollars per share)	$ (4.26)	$ 0.02	$ (3.56)	$ 0.85
Average shares outstanding (millions):
Basic (in shares)	35.3	35.6	35.2	35.5
Diluted (in shares)	35.3	36.0	35.2	35.9

Earnings (Loss) Per Share (Tables)

9 Months Ended

Sep. 28, 2025

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share

The reconciliation of basic and diluted earnings (loss) per share on common stock for the third quarter and September year-to-date 2025 and 2024 is as follows (in millions, except per share data):


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024
Net earnings (loss)	$	(150.1)	$	0.8	$	(125.3)	$	31.2
Less: earnings allocated to participating securities	—		(0.1)		—		(0.8)
Net earnings available to common shareholders	$	(150.1)	$	0.7	$	(125.3)	$	30.4

Average shares outstanding (millions):
Basic	35.3		35.6		35.2		35.5
Dilutive share awards	—		0.4		—		0.4
Diluted	35.3		36.0		35.2		35.9

Basic earnings (loss) per share	$	(4.26)	$	0.02	$	(3.56)	$	0.86
Diluted earnings (loss) per share	$	(4.26)	$	0.02	$	(3.56)	$	0.85

Acquisitions and Disposition

9 Months Ended

Sep. 28, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Acquisitions and Disposition

4. Acquisitions and Disposition

Acquisitions

Children's Therapy Center

On November 13, 2024, Kelly Services USA, LLC (“KSU”), a wholly owned subsidiary of the Company, acquired 100% of the issued and outstanding limited liability company interests of Children's Therapy Center (“CTC”). CTC specializes in occupational, physical, and speech therapy for children and expands the Company's growth opportunities in therapeutic services. Under terms of the purchase agreement, the purchase price of $3.3 million was adjusted for cash held by CTC at the closing date and estimated working capital adjustments, resulting in the company paying cash of $3.1 million. In the first quarter of 2025, the Company received a post-close net working capital adjustment of $0.1 million. Goodwill generated from the acquisition of $2.9 million, net of the net working capital adjustment, was primarily attributable to expanding market potential and was assigned to the Education operating segment (see Goodwill footnote). CTC's results of operations are included in the Education segment.

Motion Recruitment Partners

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 is expected to 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 included $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 was 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, with any necessary payment 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, reassessed quarterly, and was written down to zero in the fourth quarter of 2024. The earnout period concluded in the first quarter of 2025 and no further liability will be recognized (see Fair Value Measurements footnote). The merger agreement contains representations and warranties and covenants customary for a transaction of this nature.

The total consideration was as follows (in millions):


Cash consideration paid	$	425.0
Cash acquired	13.6
Net working capital adjustment	1.4
Total cash consideration	440.0
Additional consideration payable	3.4
Net working capital adjustment	1.4
Total consideration	$	444.8

As of May 2025, the purchase price allocation for this acquisition is final. 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 ETM and SET segments, with MRP’s Sevenstep business included in ETM and the remaining operations in SET.

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 former 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 was included in investing activities in the consolidated statements of cash flows. The Company will not 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 working capital and other adjustments that were determinable and expected to be received under the cash-free, debt-free transaction structure. 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 and was recognized in (gain) loss on sale of EMEA staffing operations in the consolidated statements of earnings. In the second quarter of 2025, the Company received proceeds of $21.8 million in connection with this receivable. The proceeds exceeded the amount previously recorded due to favorable resolution of certain reconciliations under the terms of the purchase agreement. As a result, $4.8 million was recognized in the consolidated statements of earnings in the second quarter of 2025, with $4.0 million recorded in (gain) loss on sale of EMEA staffing operations and $0.8 million recorded in other income (expense), net reflecting foreign currency remeasurements up to the date of settlement. The proceeds are included in investing activities in the consolidated statements of cash flows. The receivable from Gi was fully settled and there was no remaining receivable as of the second quarter-end 2025. In the third quarter of 2025, the Company reassessed the indemnification liability related to the sale (see Fair Value Measurements footnote) and recognized a $0.3 million (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.

Goodwill

9 Months Ended

Sep. 28, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

7. Goodwill

The changes in the carrying amount of goodwill through third quarter-end 2025 are included in the table below (in millions):



	SET		Education		ETM		Total
Balance as of year-end 2023	$	111.3	$	39.8	$	—	$	151.1
Additions	222.9		3.0		—		225.9
Impairment adjustments	(72.8)		—		—		(72.8)
Balance as of year-end 2024(1)	261.4		42.8		—		304.2
Adjustments	—		(0.1)		—		(0.1)
Reallocation	(22.3)		—		22.3		—
Impairment adjustments	(102.0)		—		—		(102.0)

Balance as of third quarter-end 2025(1)	$	137.1	$	42.7	$	22.3	$	202.1

(1) Balances are net of accumulated impairment losses of $174.8 million and $72.8 million as of third quarter-end of 2025 and year-end 2024, respectively.

During the first quarter of 2025, the Company changed its reportable segments, which included moving MRP's Sevenstep business from the SET reportable segment to the ETM reportable segment as part of the broader integration of MRP (see Segment Disclosures footnote). Concurrent with this change in reportable segments, the Company reallocated $22.3 million of goodwill related to the Sevenstep business formerly in the SET reportable segment to the ETM reportable segment using a relative fair value approach. The Company tested goodwill for impairment before and after the change in reportable segments and determined no adjustments to goodwill were required as a result of the change.

The goodwill of $3.0 million resulting from the acquisition of CTC during the fourth quarter of 2024 was allocated to the Education reportable segment. In the first quarter of 2025, the Company received a post-close net working capital adjustment of $0.1 million related to the acquisition of CTC. The goodwill of $221.5 million resulting from the acquisition of MRP during the second quarter of 2024 was allocated to the SET reportable segment. During the third quarter of 2024, the Company recorded a $1.4 million liability for a net working capital adjustment related to the acquisition of MRP. The adjustment resulted in a $1.4 million addition of goodwill, which was allocated to the SET reportable segment (see Acquisitions and Disposition footnote).

During the third quarter of 2025, the Company assessed the continued integration of the MRP and Softworld reporting units, noting that the discrete financial data regularly reviewed by management had changed. As such, the Company combined the MRP and Softworld reporting units with the other legacy SET operations into one SET reporting unit. During the assessment, but before the combination, we concluded that there was a triggering event due to declines in the business performance and revised projected growth rates as a result of dynamic macroeconomic conditions. Therefore, it was necessary to perform step one quantitative tests for both the MRP and Softworld reporting units that comprised the total goodwill balance in the SET reportable segment. As a result of the MRP and Softworld quantitative assessments, the Company determined that both MRP and Softworld’s estimated fair value of the reporting units no longer exceeded the carrying value. The Company recorded an impairment charge of $63.5 million and $38.5 million for MRP and Softworld, respectively, for a total goodwill impairment charge of $102.0 million, which was included in goodwill impairment charge in the consolidated statements of earnings at third quarter-end 2025. Included in the impairment charges were $8.6 million and $9.8 million of tax benefits for MRP and Softworld, respectively, associated with the impairment.

In performing the step one quantitative tests and consistent with the Company’s prior practice, we determined the fair value of the MRP and Softworld reporting units using the income approach. Under the income approach, estimated fair value is determined based on estimated future cash flows discounted by an estimated market participant weighted-average cost of capital, which reflects the overall level of inherent risk of the reporting unit being measured. Estimated future cash flows are based on the Company’s internal projection model and reflects management’s outlook for the reporting unit. Assumptions and estimates about future cash flows and discount rates are complex and often subjective. The analysis used the following significant assumptions: expected future revenue growth rates, profit margins and discount rate.

These changes in circumstances were also indicators that the respective long-lived assets may not be recoverable. MRP and Softworld have definite-lived intangible assets, consisting of trade names, customer relationships and non-compete agreements, which are amortized over their estimated useful lives. The Company performed long-lived asset recoverability tests for MRP and Softworld and determined that undiscounted future cash flows exceeded the carrying amount of the asset groups and were recoverable.

As of the third quarter 2025, following the interim triggering event and post-combination of MRP and Softworld reporting units with the legacy SET operations, the Company performed a step one quantitative test for the combined SET reporting unit and noted no goodwill adjustments were needed as the estimated fair value of the SET reporting unit exceeded the carrying value with a headroom greater than 10%.

Acquisitions and Disposition (Tables)

9 Months Ended

Sep. 28, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Business Combination, Schedule of Purchase Price

The total consideration was as follows (in millions):


Cash consideration paid	$	425.0
Cash acquired	13.6
Net working capital adjustment	1.4
Total cash consideration	440.0
Additional consideration payable	3.4
Net working capital adjustment	1.4
Total consideration	$	444.8

Segment Disclosures

9 Months Ended

Sep. 28, 2025

Segment Reporting [Abstract]

Segment Disclosures

16. Segment Disclosures

The Company’s operating segments, which also represent its reportable 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. In the first quarter of 2025, the Company modified its reportable segments. The Company’s three reportable segments: (1) Enterprise Talent Management, (2) Science, Engineering & Technology, and (3) Education, reflect the specialty services the Company provides to customers and represent how the business is organized internally. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services.

The Company combined its former P&I and OCG segments into the ETM segment in the first quarter of 2025, responding to a shift in customer demand toward integrated workforce solutions and enabling a more streamlined and efficient go-to-market approach. The Company also realigned certain customers from the SET segment to the ETM segment to support this integrated strategy. Also in the first quarter of 2025, the Company moved MRP's Sevenstep business from the SET segment to the ETM segment as part of the broader integration of MRP. The 2024 ETM and SET segment information has been recast to conform to the new structure.

The Company adopted Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, in the fourth quarter of 2024 and included the relevant interim disclosures retrospectively for 2024. The following tables present information about the reported revenue from services of the Company by reportable segment, along with a reconciliation to earnings before taxes, for the third quarter and September year-to-date 2025 and 2024. 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.


	Third Quarter 2025
	(in millions)
	ETM		SET		Education		Inter-Segment		Consolidated
Revenue from services	$	487.9	$	304.9	$	143.3	$	(1.1)	$	935.0

Cost of services(1)	391.2		227.7		123.2		(1.1)		741.0



Direct salaries(2)	57.0		42.4		15.0
Other segment expenses(3)	30.6		15.2		9.5
SG&A expenses	87.6		57.6		24.5		—		169.7

Goodwill impairment charge	—		102.0		—

Business unit profit (loss)	$	9.1	$	(82.4)	$	(4.4)	$	—	$	(77.7)

Corporate SG&A									$	(12.1)
Gain on sale of EMEA staffing operations									0.3


Depreciation and amortization(4)									(12.6)
Consolidated earnings (loss) from operations									(102.1)


Other income (expense), net									(1.6)
Earnings (loss) before taxes									$	(103.7)


	September Year-to-Date 2025
	(in millions)
	ETM		SET		Education		Inter-Segment		Consolidated
Revenue from services	$	1,542.1	$	944.6	$	717.6	$	(2.6)	$	3,201.7

Cost of services(1)	1,233.4		702.7		612.2		(2.6)		2,545.7



Direct salaries(2)	186.8		139.5		46.5
Other segment expenses(3)	94.9		50.1		30.4
SG&A expenses	281.7		189.6		76.9		—		548.2

Goodwill impairment charge	—		102.0		—

Business unit profit (loss)	$	27.0	$	(49.7)	$	28.5	$	—	$	5.8

Corporate SG&A									$	(41.3)
Gain on sale of EMEA staffing operations									4.3


Depreciation and amortization(4)									(37.9)
Consolidated earnings (loss) from operations									(69.1)


Other income (expense), net									(7.1)
Earnings (loss) before taxes									$	(76.2)

(1) Cost of services are those costs directly associated with the earning of revenue. The primary examples of these types of costs are temporary employee wages, along with other employee-related costs, including associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay and health insurance, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing the Company's services to customers whereas SG&A costs are incurred regardless of whether or not the Company places temporary employees with its customers.

(2) Direct salaries refers to the compensation expenses for employees directly related to the Company’s operations and service delivery. These expenses include salaries, related payroll taxes, severance, various benefits and performance-based incentives and bonuses for these employees.

(3) For both third quarter and September year-to-date 2025, other segment expenses for each reportable segment included:

•ETM and Education - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, facilities and equipment-related costs, and operational software licenses.

•SET - Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, operational software licenses, and facilities and equipment-related costs.

(4) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.


	Third Quarter 2024
	(in millions)
	ETM		SET		Education		Inter-Segment		Consolidated
Revenue from services	$	561.6	$	335.0	$	142.1	$	(0.6)	$	1,038.1

Cost of services(1)	447.2		247.4		122.4		(0.6)		816.4



Direct salaries(2)	61.9		47.2		14.1
Other segment expenses(3)	34.5		20.9		8.9
SG&A expenses	96.4		68.1		23.0		—		187.5



Business unit profit (loss)	$	18.0	$	19.5	$	(3.3)	$	—	$	34.2

Corporate SG&A									$	(17.0)


Gain on sale of assets									(0.1)
Depreciation and amortization(4)									(14.5)
Consolidated earnings from operations									2.6

Gain on forward contract									—
Other income (expense), net									(4.4)
Earnings (loss) before taxes									$	(1.8)


	September Year-to-Date 2024
	(in millions)
	ETM		SET		Education		Inter-Segment		Consolidated
Revenue from services	$	1,626.9	$	832.3	$	683.1	$	(1.6)	$	3,140.7

Cost of services(1)	1,297.3		619.5		584.4		(1.6)		2,499.6



Direct salaries(2)	189.4		112.2		44.8
Other segment expenses(3)	98.6		48.0		26.4
SG&A expenses	288.0		160.2		71.2		—		519.4



Business unit profit (loss)	$	41.6	$	52.6	$	27.5	$	—	$	121.7

Corporate SG&A									$	(44.4)
Gain on sale of EMEA staffing operations									1.6
Asset impairment charge									(5.5)
Gain on sale of assets									5.4
Depreciation and amortization(4)									(37.2)
Consolidated earnings from operations									41.6

Gain on forward contract									1.2
Other income (expense), net									(9.1)
Earnings before taxes									$	33.7

(3) For both third quarter and September year-to-date 2024, other segment expenses for each reportable segment included:

•Shared services costs for IT, human resources, legal and finance support, other professional services and overhead expenses, facilities and equipment-related costs, and operational software licenses.

(4) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.

Depreciation and amortization expense is included in SG&A expenses in the 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 the consolidated statements of cash flows. The depreciation and amortization amounts by segment are as follows:


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024
	(in millions)
Depreciation and amortization:
Enterprise Talent Management	$	2.5	$	4.4	$	8.4	$	13.4
Science, Engineering & Technology	8.0		8.0		23.2		17.6
Education	2.1		2.1		6.3		6.2

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

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

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Debt (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended	36 Months Ended	60 Months Ended
Debt (Details) - USD ($) $ in Millions	Jul. 17, 2024	Sep. 28, 2025	Dec. 29, 2024	May 28, 2027	May 29, 2029	May 29, 2024
Debt Instrument [Line Items]
Long-term debt		$ 118.4	$ 239.4
Interest Rate Swap
Debt Instrument [Line Items]
Derivative, notional amount	$ 50.0
The Facility \| Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity						$ 150.0
Long-term debt		0.0	40.0
Line of credit facility, remaining borrowing capacity		$ 150.0	$ 110.0
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%	0.20%
Securitization Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity						$ 250.0
Long-term debt		$ 118.4	$ 199.4
Line of credit facility, remaining borrowing capacity		$ 89.0	4.5
Margin on interest rate		0.10%
Debt instrument, interest rate, utilization		1.10%
Securitization Facility \| Interest Rate Swap, Contract One
Debt Instrument [Line Items]
Derivative, notional amount	$ 50.0
Derivative, term of contract	12 months
Derivative, Fixed Interest Rate	4.772%
Securitization Facility \| Interest Rate Swap, Contract Two
Debt Instrument [Line Items]
Derivative, notional amount	$ 50.0
Derivative, term of contract	18 months
Derivative, Fixed Interest Rate	4.468%
Securitization Facility \| Interest Rate Swap
Debt Instrument [Line Items]
Derivative liability		$ 0.1	0.4
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		$ 42.6	46.1
Interest rate		1.10%
Securitization Facility \| Facility Fee
Debt Instrument [Line Items]
Commitment fee percentage (in basis points)		0.40%
Unsecured Uncommitted Short Term Local Credit Facilities
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 3.1
Short-term borrowings		$ 0.0	$ 0.0

Credit Losses - Narrative (Details) - USD ($) $ in Millions	Sep. 28, 2025	Sep. 29, 2024	Jun. 30, 2024	Mar. 31, 2024
Disposal Group, Not Discontinued Operations \| EMEA Staffing Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other receivables	$ 0.0	$ 0.0	$ 16.8	$ 26.9

Other Income (Expense), Net (Tables)

9 Months Ended

Sep. 28, 2025

Other Income and Expenses [Abstract]

Schedule of Other Income (Expense), Net

Included in other income (expense), net are the following (in millions):


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024
Interest income	$	1.0	$	1.3	$	2.7	$	6.4
Interest expense	(2.4)		(4.5)		(9.9)		(7.1)


Other	(0.2)		(1.2)		0.1		(8.4)
Other income (expense), net	$	(1.6)	$	(4.4)	$	(7.1)	$	(9.1)

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024	Dec. 29, 2024
Goodwill [Roll Forward]
Goodwill, beginning balance			$ 304.2	$ 151.1	$ 151.1
Additions					225.9
Adjustments			(0.1)
Reallocation			0.0
Impairment adjustments	$ (102.0)	$ 0.0	(102.0)	0.0	(72.8)
Goodwill, ending balance	202.1		202.1		304.2
Goodwill, impaired, accumulated impairment loss	174.8		174.8		72.8
Science, Engineering & Technology
Goodwill [Roll Forward]
Goodwill, beginning balance			261.4	111.3	111.3
Additions					222.9
Adjustments			0.0
Reallocation			(22.3)
Impairment adjustments			(102.0)		(72.8)
Goodwill, ending balance	137.1		137.1		261.4
Education
Goodwill [Roll Forward]
Goodwill, beginning balance			42.8	39.8	39.8
Additions					3.0
Adjustments			(0.1)
Reallocation			0.0
Impairment adjustments			0.0		0.0
Goodwill, ending balance	42.7		42.7		42.8
Enterprise Talent Management
Goodwill [Roll Forward]
Goodwill, beginning balance			0.0	$ 0.0	0.0
Additions					0.0
Adjustments			0.0
Reallocation			22.3
Impairment adjustments			0.0		0.0
Goodwill, ending balance	$ 22.3		$ 22.3		$ 0.0

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 28, 2025
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

Integration, Realignment and Restructuring - Schedule of Restructuring and Related Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
2025 Actions
Restructuring Cost and Reserve [Line Items]
IT-related Charges	$ 2.1		$ 9.1
Severance	0.0		6.5
Fees and Other/Transformation Costs	1.4		4.7
Total	3.5		20.3
2024 Actions
Restructuring Cost and Reserve [Line Items]
Severance				$ 3.3
Fees and Other/Transformation Costs				3.1
Total		$ 0.0		6.4
Enterprise Talent Management \| 2025 Actions
Restructuring Cost and Reserve [Line Items]
IT-related Charges	0.0		0.0
Severance	(0.1)		3.6
Fees and Other/Transformation Costs	0.1		0.2
Total	0.0		3.8
Enterprise Talent Management \| 2024 Actions
Restructuring Cost and Reserve [Line Items]
Severance				0.9
Fees and Other/Transformation Costs				0.0
Total				0.9
Science, Engineering & Technology \| 2025 Actions
Restructuring Cost and Reserve [Line Items]
IT-related Charges	0.4		0.5
Severance	0.0		2.0
Fees and Other/Transformation Costs	0.1		0.1
Total	0.5		2.6
Science, Engineering & Technology \| 2024 Actions
Restructuring Cost and Reserve [Line Items]
Severance				0.3
Fees and Other/Transformation Costs				0.0
Total				0.3
Education \| 2025 Actions
Restructuring Cost and Reserve [Line Items]
IT-related Charges	0.0		0.0
Severance	0.1		0.2
Fees and Other/Transformation Costs	0.0		0.0
Total	0.1		0.2
Corporate \| 2025 Actions
Restructuring Cost and Reserve [Line Items]
IT-related Charges	1.7		8.6
Severance	0.0		0.7
Fees and Other/Transformation Costs	1.2		4.4
Total	$ 2.9		$ 13.7
Corporate \| 2024 Actions
Restructuring Cost and Reserve [Line Items]
Severance				2.1
Fees and Other/Transformation Costs				3.1
Total				$ 5.2

Credit Losses (Tables)

9 Months Ended

Sep. 28, 2025

Credit Loss [Abstract]

Accounts Receivable, Allowance for Credit Loss


	September Year-to-Date
	2025		2024
Allowance for credit losses:
Beginning balance	$	4.9	$	8.0
Current period provision	3.4		1.0

Currency exchange effects	0.1		(0.2)
Disposition of EMEA staffing operations	—		(2.4)
Write-offs	(0.7)		(0.7)
Ending balance	$	7.7	$	5.7

Contingencies - Narrative (Details) - USD ($) $ in Millions	Sep. 28, 2025	Dec. 29, 2024
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 2.5	$ 1.5
Estimated insurance recoveries	0.0	$ 0.0
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	0.0
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	$ 1.7

- 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.

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+ Details

Goodwill (Tables)

9 Months Ended

Sep. 28, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill

The changes in the carrying amount of goodwill through third quarter-end 2025 are included in the table below (in millions):



	SET		Education		ETM		Total
Balance as of year-end 2023	$	111.3	$	39.8	$	—	$	151.1
Additions	222.9		3.0		—		225.9
Impairment adjustments	(72.8)		—		—		(72.8)
Balance as of year-end 2024(1)	261.4		42.8		—		304.2
Adjustments	—		(0.1)		—		(0.1)
Reallocation	(22.3)		—		22.3		—
Impairment adjustments	(102.0)		—		—		(102.0)

Balance as of third quarter-end 2025(1)	$	137.1	$	42.7	$	22.3	$	202.1

(1) Balances are net of accumulated impairment losses of $174.8 million and $72.8 million as of third quarter-end of 2025 and year-end 2024, respectively.

- Definition

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

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+ Details

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 28, 2025
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 29, 2024, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 13, 2025 (the 2024 consolidated financial statements). There were no changes in accounting policies from those disclosed in the Form 10-K. The Company’s third fiscal quarter ended on September 28, 2025 and September 29, 2024, each of which contained 13 weeks. The corresponding September year-to-date periods for 2025 and 2024 each contained 39 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 Revenue and Segment Disclosures footnotes, the Company made a change to its reportable segments during the first quarter of 2025.
New Accounting Pronouncements	Recently Issued Accounting Pronouncements Not Yet Adopted In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40). This ASU simplifies and modernizes guidance for internal-use software by clarifying capitalization thresholds, improving comparability and reducing judgment diversity across all software development methodologies. This ASU is effective for annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements and related disclosures. In July 2025, the FASB issued ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This ASU allows for a practical expedient to be used when estimating expected credit losses on current accounts receivable and/or current contract assets arising from transactions under Topic 606. The new guidance will be effective for annual periods beginning after December 15, 2025, with early adoption permitted. This ASU applies to trade accounts receivable and may have an impact on the calculation of the allowance for uncollectible accounts receivable. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements and related disclosures. In November 2024, the FASB issued ASU 2024-03, Comprehensive income (Topic 220): Disaggregation of Income Statement Expenses. This ASU requires additional information about certain expense categories in the notes to financial statements. The new guidance will be effective for annual periods beginning after December 15, 2026, with early adoption permitted. The Company is currently evaluating the impact of the new guidance on its 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. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements and related disclosures. In October 2023, the FASB issued 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. The Company does not expect this update to have a material impact to its consolidated financial statements. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on the Company's consolidated financial statements and related disclosures.

Sale of Assets	9 Months Ended
Sale of Assets	Sep. 28, 2025
Discontinued Operations and Disposal Groups [Abstract]
Sale of Assets	12. Sale of Assets On June 10, 2024, the Company sold Ayers Group, a division of the ETM 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. In the third quarter of 2024, a post-close net working capital adjustment of $0.1 million was recorded in (gain) loss on sale of assets in the consolidated statements of earnings. A gain of $5.4 million was recorded in (gain) loss on sale of assets for the nine months ended September 29, 2024 in the consolidated statements of earnings. The sale was a part of the Company's ongoing strategy to further optimize its operating model.

Income Taxes	9 Months Ended
Income Taxes	Sep. 28, 2025
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes Income tax expense was $46.4 million and income tax benefit was $2.6 million for the third quarter of 2025 and 2024, respectively. Income tax expense was $49.1 million and $2.5 million for September year-to-date 2025 and 2024, respectively. The quarterly and year-to-date variances were driven by the valuation allowance and goodwill impairment charges. The Company's interim tax provision is calculated using the estimated annual effective tax rate applied to year-to-date income, adjusted for 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 adjusted for 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. In the third quarter of 2025, the Company recorded a net charge of $69.7 million to establish a valuation allowance against a portion of its work opportunity credit carryforwards. This allowance was established principally due to cumulative losses in recent years, which were driven by goodwill impairment charges. Cumulative losses are a significant piece of negative evidence that limits the ability to consider other evidence, such as projections for future growth. The Company will continue to evaluate the need for the valuation allowances against deferred tax assets on a quarterly basis and may adjust the allowance as circumstances change. The work opportunity credit program is a temporary provision in the U.S. tax law and expires for employees hired after 2025. While the work opportunity credit has routinely been extended, it is uncertain whether it will again be extended. In the event the program is not renewed, we will continue to receive credits for qualified employees hired prior to 2026. On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) was enacted, introducing multiple changes to the U.S. tax code. The OBBBA did not have any material impact on the Company’s consolidated financial statements and related disclosures.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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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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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-Section 55
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 12C
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ 0.0	$ (0.1)	$ 0.6	$ (0.1)
Pension liability adjustments, tax expense (benefit)	$ 0.0	$ 0.0		$ (0.4)

New Accounting Pronouncements	9 Months Ended
New Accounting Pronouncements	Sep. 28, 2025
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	17. New Accounting Pronouncements Recently Issued Accounting Pronouncements Not Yet Adopted In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40). This ASU simplifies and modernizes guidance for internal-use software by clarifying capitalization thresholds, improving comparability and reducing judgment diversity across all software development methodologies. This ASU is effective for annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements and related disclosures. In July 2025, the FASB issued ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This ASU allows for a practical expedient to be used when estimating expected credit losses on current accounts receivable and/or current contract assets arising from transactions under Topic 606. The new guidance will be effective for annual periods beginning after December 15, 2025, with early adoption permitted. This ASU applies to trade accounts receivable and may have an impact on the calculation of the allowance for uncollectible accounts receivable. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements and related disclosures. In November 2024, the FASB issued ASU 2024-03, Comprehensive income (Topic 220): Disaggregation of Income Statement Expenses. This ASU requires additional information about certain expense categories in the notes to financial statements. The new guidance will be effective for annual periods beginning after December 15, 2026, with early adoption permitted. The Company is currently evaluating the impact of the new guidance on its 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. The Company is currently evaluating the impact of the new guidance on its consolidated financial statements and related disclosures. In October 2023, the FASB issued 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. The Company does not expect this update to have a material impact to its consolidated financial statements. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on the Company's 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 28, 2025

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

Accumulated Other Comprehensive Income (Loss)

9. Accumulated Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) by component, net of tax, for the third quarter and September year-to-date 2025 and 2024 are included in the table below (in millions).


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024

Foreign currency translation adjustments:
Beginning balance	$	(0.6)	$	(2.5)	$	(6.9)	$	0.6
Other comprehensive income (loss) before reclassifications	(0.2)		1.2		6.1		(1.3)
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		(0.6)
Net current-period other comprehensive income (loss)	(0.2)		1.2		6.1		(1.9)
Ending balance	(0.8)		(1.3)		(0.8)		(1.3)









Pension liability adjustments:
Beginning balance	—		—		—		(0.4)

Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		0.4
Net current-period other comprehensive income (loss)	—		—		—		0.4
Ending balance	—		—		—		—
Total accumulated other comprehensive income (loss)	$	(0.8)	$	(1.3)	$	(0.8)	$	(1.3)

Fair Value Measurements

9 Months Ended

Sep. 28, 2025

Fair Value Disclosures [Abstract]

Fair Value Measurements

5. 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. Long-term debt is related to revolving credit agreements and their carrying values approximate fair value as the interest rates are variable and reflect current market rates.

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present assets and liabilities measured at fair value on a recurring basis as of third quarter-end 2025 and year-end 2024 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 Third Quarter-End 2025
Description	Total		Level 1		Level 2		Level 3
	(in millions)
Money market funds	$	4.7	$	4.7	$	—	$	—



Total assets at fair value	$	4.7	$	4.7	$	—	$	—


Interest rate swaps	$	(0.1)	$	—	$	(0.1)	$	—
EMEA staffing indemnification	(1.2)		—		—		(1.2)
Brazil indemnification	(1.0)		—		—		(1.0)

Total liabilities at fair value	$	(2.3)	$	—	$	(0.1)	$	(2.2)


	As of Year-End 2024
Description	Total		Level 1		Level 2		Level 3
	(in millions)
Money market funds	$	6.4	$	6.4	$	—	$	—

Total assets at fair value	$	6.4	$	6.4	$	—	$	—

Interest rate swaps	$	(0.4)	$	—	$	(0.4)	$	—
EMEA staffing indemnification	(2.0)		—		—		(2.0)
Brazil indemnification	(1.7)		—		—		(1.7)
Total liabilities at fair value	$	(4.1)	$	—	$	(0.4)	$	(3.7)

Money Market Funds

Money market funds represent investments in money market funds that hold government securities, all of which are restricted as of third quarter-end 2025 and year-end 2024, and are included in other assets in the consolidated balance sheet. These restricted funds represent cash balances that are required to be maintained to fund disability claims in California. The valuations of money market funds are based on quoted market prices of those accounts as of the respective period end.

Interest Rate Swaps

On July 17, 2024, the Company entered into two interest rate swaps with a notional value of $50.0 million each to manage Secured Overnight Financing Rate (“SOFR”) fluctuations on the securitization facility (see Debt footnote). These contracts were not designated as hedging instruments; therefore, the mark-to-market fair value changes and the cash settlements on the swaps are recognized in earnings. The Company's interest rate swaps were valued with assistance from a third party based on pricing models using observable inputs, such as SOFR forward rates, and are considered level 2 liabilities, which are remeasured quarterly. The 12-month interest rate swap was settled in the second quarter of 2025 (see Debt footnote). As of third quarter-end 2025 and year-end 2024, the Company recorded a liability totaling $0.1 million and $0.4 million, respectively, related to the mark-to-market fair value of the interest rate swaps in accounts payable and accrued liabilities in the consolidated balance sheet. The net gains and losses recorded in other income (expense), net in the consolidated statements of earnings related to these swaps were not significant as of the third quarter-end 2025.

Indemnification Liabilities

As of third quarter-end 2025 and year-end 2024, the Company had an indemnification liability totaling $1.2 million and $2.0 million, respectively, relating to the sale of the EMEA staffing operations in January 2024, with the decrease attributable to exchange rate fluctuations. In the third quarter of 2025, the indemnification liability was reassessed, and as a result of this reassessment, $0.3 million was recorded in (gain) loss on sale of EMEA staffing operations in the consolidated statements of earnings. The liability is included in other long-term liabilities in the consolidated balance sheet and the associated expense is included in the gain 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.

As of third quarter-end 2025, the Company has an indemnification liability totaling $1.0 million in other long-term liabilities, and $1.7 million at year-end 2024, with $0.9 million in accounts payable and accrued liabilities and $0.8 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.

Earnout Liabilities

In the second quarter of 2024, the Company recorded an earnout liability relating to the 2024 acquisition of MRP totaling $3.4 million (see Acquisitions 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 related to the earnout liability was $60.0 million. In the fourth quarter of 2024, the liability was reassessed and the fair value was determined to be zero. The earnout period concluded in the first quarter of 2025 and no further liability will be recognized.

Equity Investment Without Readily Determinable Fair Value

In 2022, the Company invested in equity securities with an initial investment of $0.4 million, which was included in other assets in the consolidated balance sheet. This investment 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. In the fourth quarter of 2024, the Company entered into a transaction to sell a portion of its shares and as a result of the sale, the value of the remaining investment was remeasured at $3.5 million as of year-end 2024. As of third quarter-end 2025, the value of the investment was $3.5 million, representing total cost plus observable price changes to date.

In the first quarter of 2025, the Company sold its 2.5% interest in PersolKelly Pte. Ltd. for cash proceeds of $6.4 million. The investment was measured using the measurement alternative for equity investments without a readily determinable fair value and had a carrying value of $6.4 million as of year-end 2024 and at the time of the sale, representing total cost plus observable price changes to date. As a result, the sale had no impact on other income (expense), net in the consolidated statements of earnings.

Assets Measured at Fair Value on a Nonrecurring Basis

In addition to assets that are recorded at fair value on a recurring basis, annual and interim impairment tests may subject the Company’s reporting units with goodwill and long-lived assets to nonrecurring fair value measurement. We perform an annual impairment test for goodwill in the fourth quarter of each year and for long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

During the third quarter of 2025, we concluded that there was a triggering event due to declines in the business performance related to the MRP and Softworld reporting units as a result of dynamic macroeconomic conditions and projected growth rates were revised accordingly. As a result of the MRP and Softworld quantitative assessments, the Company determined that both MRP and Softworld’s estimated fair value of the reporting units no longer exceeded the carrying value. The Company recorded goodwill impairment charges of $102.0 million.

These changes in circumstances were also indicators that the respective long-lived assets may not be recoverable. The Company performed long-lived asset recoverability tests for MRP and Softworld and determined that undiscounted future cash flows exceeded the carrying amount of the asset groups and were recoverable.

The various inputs to the fair value models are considered level 3. The Company engaged third-party valuation specialists and used industry-accepted valuation models and criteria that were reviewed and approved by various levels of management.

Refer to the Goodwill footnote for additional details on impairment charges related to the third quarter of 2025 as well as the valuation methodologies and inputs used to measure fair value.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Contingencies	9 Months Ended
Contingencies	Sep. 28, 2025
Commitments and Contingencies Disclosure [Abstract]
Contingencies	15. 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. The Company records accruals for loss contingencies when the Company believes 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 third quarter-end 2025 and year-end 2024, the gross accrual for litigation costs amounted to $2.5 million and $1.5 million, respectively. 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 third quarter-end 2025 and year-end 2024, there were no related insurance receivables. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is zero to $1.7 million as of third quarter-end 2025. 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 the Company is currently able to estimate a range of loss and does not represent the 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, the Company is 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, the Company believes that the resolution of any such proceedings will not have a material adverse effect on the Company's financial condition, results of operations or cash flows.

Goodwill - Narrative (Details) $ in Millions	3 Months Ended				9 Months Ended		12 Months Ended
Goodwill - Narrative (Details) $ in Millions	Sep. 28, 2025 USD ($) reporting_unit	Mar. 30, 2025 USD ($)	Dec. 29, 2024 USD ($)	Sep. 29, 2024 USD ($)	Sep. 28, 2025 USD ($) reporting_unit	Sep. 29, 2024 USD ($)	Dec. 29, 2024 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Goodwill [Line Items]
Goodwill	$ 202.1		$ 304.2		$ 202.1		$ 304.2		$ 151.1
Additions							225.9
Number of reporting units after combination \| reporting_unit	1				1
Goodwill impairment charge	$ 102.0			$ 0.0	$ 102.0	$ 0.0	72.8
Science, Engineering & Technology
Goodwill [Line Items]
Goodwill	$ 137.1		261.4		137.1		261.4		111.3
Additions							222.9
Goodwill impairment charge					$ 102.0		72.8
Reporting unit, percentage of fair value in excess of carrying amount	10.00%				10.00%
Education
Goodwill [Line Items]
Goodwill	$ 42.7		42.8		$ 42.7		42.8		39.8
Additions							3.0
Goodwill impairment charge					0.0		0.0
Enterprise Talent Management
Goodwill [Line Items]
Reallocation					22.3
Goodwill	22.3		0.0		22.3		0.0		$ 0.0
Additions							0.0
Goodwill impairment charge					0.0		0.0
Children's Therapy Center (CTC) \| Education
Goodwill [Line Items]
Goodwill			3.0				$ 3.0
Net working capital adjustment		$ 0.1
Motion Recruitment Partners, LLC
Goodwill [Line Items]
Net working capital adjustment			1.4
Motion Recruitment Partners, LLC \| Science, Engineering & Technology
Goodwill [Line Items]
Goodwill								$ 221.5
Business combination, net working capital liability				$ 1.4
Additions			$ 1.4
Goodwill impairment charge	63.5
Deferred tax assets, tax deferred expense, reserves and accruals, impairment losses	8.6				8.6
Softworld \| Science, Engineering & Technology
Goodwill [Line Items]
Goodwill impairment charge	38.5
Deferred tax assets, tax deferred expense, reserves and accruals, impairment losses	$ 9.8				$ 9.8

Stock-Based Compensation - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025 USD ($)	Sep. 29, 2024 USD ($)	Sep. 28, 2025 USD ($) period	Sep. 29, 2024 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense (benefit)	$ 2.6	$ 3.3	$ 9.8	$ 8.5
Related tax benefit (expense)	$ 0.4	$ 0.7	$ 1.3	$ 2.0
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

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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+ Details

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - Measured on Recurring Basis - USD ($) $ in Millions	Sep. 28, 2025	Dec. 29, 2024
Assets, Fair Value Disclosure [Abstract]
Money market funds	$ 4.7	$ 6.4
Total assets at fair value	4.7	6.4
Liabilities, Fair Value Disclosure [Abstract]
Total liabilities at fair value	(2.3)	(4.1)
Interest Rate Swap
Liabilities, Fair Value Disclosure [Abstract]
Derivative liability	(0.1)	(0.4)
Brazil
Liabilities, Fair Value Disclosure [Abstract]
Indemnification		(1.7)
Level 1
Assets, Fair Value Disclosure [Abstract]
Money market funds	4.7	6.4
Total assets at fair value	4.7	6.4
Liabilities, Fair Value Disclosure [Abstract]
Total liabilities at fair value	0.0	0.0
Level 1 \| Interest Rate Swap
Liabilities, Fair Value Disclosure [Abstract]
Derivative liability	0.0	0.0
Level 1 \| EMEA
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	0.0	0.0
Level 1 \| Brazil
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	0.0	0.0
Level 2
Assets, Fair Value Disclosure [Abstract]
Money market funds	0.0	0.0
Total assets at fair value	0.0	0.0
Liabilities, Fair Value Disclosure [Abstract]
Total liabilities at fair value	(0.1)	(0.4)
Level 2 \| Interest Rate Swap
Liabilities, Fair Value Disclosure [Abstract]
Derivative liability	(0.1)	(0.4)
Level 2 \| EMEA
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	0.0	0.0
Level 2 \| Brazil
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	0.0	0.0
Level 3
Assets, Fair Value Disclosure [Abstract]
Money market funds	0.0	0.0
Total assets at fair value	0.0	0.0
Liabilities, Fair Value Disclosure [Abstract]
Total liabilities at fair value	(2.2)	(3.7)
Level 3 \| Interest Rate Swap
Liabilities, Fair Value Disclosure [Abstract]
Derivative liability	0.0	0.0
Level 3 \| EMEA
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	(1.2)	(2.0)
Level 3 \| Brazil
Liabilities, Fair Value Disclosure [Abstract]
Indemnification	$ (1.0)	$ (1.7)

Revenue

9 Months Ended

Sep. 28, 2025

Revenue from Contract with Customer [Abstract]

Revenue

2. Revenue

Revenue Disaggregated by Service Type

In 2025, Kelly has three operating segments: Enterprise Talent Management (“ETM”), Science, Engineering & Technology (“SET”), and Education. The ETM segment combines two former reportable segments, Professional & Industrial (“P&I”) and Outsourcing & Consulting Group (“OCG”), along with the transfer of certain customers from the SET segment to better align delivery models and improve go-to-market strategies (see Segment Disclosures footnote). In the first quarter of 2025, the Company also integrated the Sevenstep business—acquired as part of the Motion Recruitment Partners, LLC (“MRP”) acquisition and which had previously been included in the SET segment—into the ETM segment as part of the broader MRP integration strategy. The Company's segments deliver talent through staffing services, permanent placement or outcome-based services. The Company's ETM segment also delivers talent solutions including managed service provider (“MSP”), payroll process outsourcing (“PPO”), and recruitment process outsourcing (“RPO”). The 2024 ETM and SET segment information has been recast to conform to the new structure.

The following tables present the Company's segment revenues disaggregated by service type (in millions):


	Third Quarter 2025

	Staffing Services		Outcome-based Services		Talent Solutions		Permanent Placement		Total

Enterprise Talent Management	$	250.1	$	108.5	$	127.2	$	2.1	$	487.9
Science, Engineering & Technology	191.8		104.3		—		8.8		304.9
Education	142.5		—		—		0.8		143.3
Total Segment Revenue	$	584.4	$	212.8	$	127.2	$	11.7	$	936.1
Intersegment									(1.1)
Total Revenue from Services									$	935.0


	Third Quarter 2024

	Staffing Services		Outcome-based Services		Talent Solutions		Permanent Placement		Total

Enterprise Talent Management	$	299.0	$	130.9	$	129.1	$	2.6	$	561.6
Science, Engineering & Technology	211.1		113.7		—		10.2		335.0
Education	141.4		—		—		0.7		142.1
Total Segment Revenue	$	651.5	$	244.6	$	129.1	$	13.5	$	1,038.7
Intersegment									(0.6)
Total Revenue from Services									$	1,038.1


	September Year-to-Date 2025

	Staffing Services		Outcome-based Services		Talent Solutions		Permanent Placement		Total

Enterprise Talent Management	$	800.4	$	362.5	$	371.9	$	7.3	$	1,542.1
Science, Engineering & Technology	597.4		321.0		—		26.2		944.6
Education	713.1		—		—		4.5		717.6
Total Segment Revenue	$	2,110.9	$	683.5	$	371.9	$	38.0	$	3,204.3
Intersegment									(2.6)
Total Revenue from Services									$	3,201.7


	September Year-to-Date 2024

	Staffing Services		Outcome-based Services		Talent Solutions		Permanent Placement		Total

Enterprise Talent Management	$	877.1	$	390.5	$	351.7	$	7.6	$	1,626.9
Science, Engineering & Technology	515.8		296.3		—		20.2		832.3
Education	678.7		—		—		4.4		683.1
Total Segment Revenue	$	2,071.6	$	686.8	$	351.7	$	32.2	$	3,142.3
Intersegment									(1.6)
Total Revenue from Services									$	3,140.7

Revenue Disaggregated by Geography

The Company's operations are subject to different economic and regulatory environments depending on geographic location. The Company's Education segment operates in the Americas region, the SET segment operates in the Americas and Europe regions, and the ETM segment operates in the Americas, Europe and Asia-Pacific regions.

The table below presents the Company's revenues disaggregated by geography (in millions):


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024
Americas
United States	$	823.9	$	923.6	$	2,867.4	$	2,801.4
Other	83.0		88.6		252.5		267.8



Total Americas Region	906.9		1,012.2		3,119.9		3,069.2












Total Europe Region	10.9		10.1		32.4		31.7







Total Asia-Pacific Region	17.2		15.8		49.4		39.8

Total Kelly Services, Inc.	$	935.0	$	1,038.1	$	3,201.7	$	3,140.7

Deferred Costs

Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were zero as of third quarter-end 2025 and $1.8 million as of year-end 2024. Amortization expense for the deferred costs in the third quarter and September year-to-date 2025 was $0.1 million and $1.9 million, respectively. Amortization expense for the deferred costs in the third quarter and September year-to-date 2024 was $1.3 million and $5.4 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.

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+ 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 Dec. 31, 2023		$ 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				5.3	0.0	1.4
Net earnings (loss)	$ 31.2						31.2
Dividends							(8.2)
Other comprehensive income (loss), net of tax	(1.5)							(1.5)
Ending balance at Sep. 29, 2024	1,281.9	35.2	3.3	(51.4)	(0.6)	32.0	1,264.7	(1.3)
Beginning balance at Jun. 30, 2024		35.2	3.3	(51.7)	(0.6)	29.5	1,266.7	(2.5)
Increase (Decrease) in Stockholders' Equity
Conversions from Class B and to Class A		0.0	0.0
Net issuance of stock awards and other				0.3	0.0	2.5
Net earnings (loss)	0.8						0.8
Dividends							(2.8)
Other comprehensive income (loss), net of tax	1.2							1.2
Ending balance at Sep. 29, 2024	1,281.9	35.2	3.3	(51.4)	(0.6)	32.0	1,264.7	(1.3)
Beginning balance at Dec. 29, 2024	1,234.6	35.2	3.3	(60.8)	(0.6)	34.2	1,230.2	(6.9)
Increase (Decrease) in Stockholders' Equity
Conversions from Class B and to Class A		0.0	0.0
Net issuance of stock awards and other				6.5	0.0	1.5
Net earnings (loss)	(125.3)						(125.3)
Dividends							(8.3)
Other comprehensive income (loss), net of tax	6.1							6.1
Ending balance at Sep. 28, 2025	1,115.1	35.2	3.3	(54.3)	(0.6)	35.7	1,096.6	(0.8)
Beginning balance at Jun. 29, 2025		35.2	3.3	(54.7)	(0.6)	34.0	1,249.5	(0.6)
Increase (Decrease) in Stockholders' Equity
Conversions from Class B and to Class A		0.0	0.0
Net issuance of stock awards and other				0.4	0.0	1.7
Net earnings (loss)	(150.1)						(150.1)
Dividends							(2.8)
Other comprehensive income (loss), net of tax	(0.2)							(0.2)
Ending balance at Sep. 28, 2025	$ 1,115.1	$ 35.2	$ 3.3	$ (54.3)	$ (0.6)	$ 35.7	$ 1,096.6	$ (0.8)

- Definition

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

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+ Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(i))
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Stock-Based Compensation

9 Months Ended

Sep. 28, 2025

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

11. Stock-Based Compensation

For the third quarter of 2025, the Company recognized stock compensation expense of $2.6 million and a related tax benefit of $0.4 million. For the third quarter of 2024, the Company recognized stock compensation expense of $3.3 million and a related tax benefit of $0.7 million. For September year-to-date 2025, the Company recognized stock compensation expense of $9.8 million and a related tax benefit of $1.3 million. For September year-to-date 2024, the Company recognized stock compensation expense of $8.5 million and a related tax benefit of $2.0 million.

Performance Shares

2025 Grant

During the first quarter of 2025, 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 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: 2025, 2026 and 2027, 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 2028 after approval of the financial results by the Compensation Committee, if not forfeited by the recipient. No dividends are paid on these performance shares.

A summary of the status of all nonvested performance shares at target as of third quarter-end 2025 and the 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 a portion of the 2022 performance shares that did not vest because actual achievement was below the threshold level or was not achieved, and resulted in no payout.


	Performance Shares
	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2024	568	$	18.66
Granted	291	12.59
Vested	(162)	20.18
Forfeited	(34)	15.09
Vesting adjustment	(28)	15.48
Nonvested at third quarter-end 2025	635	$	14.97

Restricted Stock

A summary of the status of nonvested restricted stock as of third quarter-end 2025 and the year-to-date changes is presented as follows below (in thousands of shares except per share data).


	Restricted Stock
	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2024	1,061	$	19.79
Granted	969	13.54
Vested	(370)	19.48
Forfeited	(137)	17.35
Nonvested at third quarter-end 2025	1,523	$	16.11

Acquisitions and Disposition - Narrative (Details) - USD ($) $ in Millions				3 Months Ended					9 Months Ended
	Nov. 13, 2024	May 31, 2024	Jan. 02, 2024	Sep. 28, 2025	Jun. 29, 2025	Mar. 30, 2025	Dec. 29, 2024	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023
Business Combination [Line Items]
Goodwill				$ 202.1			$ 304.2		$ 202.1				$ 151.1
Proceeds from sale of EMEA staffing operations, net of cash disposed									21.8	$ 77.1
Gain on sale of EMEA staffing operations				0.3				$ 0.0	4.3	1.6
Other income (expense), net				(1.6)				(4.4)	(7.1)	(9.1)
Disposal Group, Not Discontinued Operations \| EMEA Staffing Operations
Business Combination [Line Items]
Proceeds from divestiture of business			$ 110.6
Proceeds from sale of EMEA staffing operations, net of cash disposed			$ 77.1
Other receivables				0.0				$ 0.0	0.0	$ 0.0	$ 16.8	$ 26.9
Working capital and other adjustments											$ 10.1
Proceeds from divestiture of businesses, net of cash divested					$ 21.8
Disposal group, not discontinued operation, gain (loss) on disposal, including net foreign currency gain (loss)					4.8
Gain on sale of EMEA staffing operations				0.3	4.0
Other income (expense), net					$ 0.8
Children's Therapy Center (CTC) \| Kelly Services USA, LLC (KSU)
Business Combination [Line Items]
Ownership percentage acquired	100.00%
Business combination, consideration transferred	$ 3.3
Total cash consideration	$ 3.1
Net working capital adjustment						$ 0.1
Goodwill				$ 2.9					$ 2.9
Motion Recruitment Partners, LLC
Business Combination [Line Items]
Ownership percentage acquired		100.00%
Business combination, consideration transferred		$ 425.0
Total cash consideration		440.0
Net working capital adjustment							1.4
Additional consideration payable		3.4
Contingent consideration, maximum		$ 60.0
Business combination, contingent consideration, liability							$ 0.0

Fair Value Measurements - Narrative (Details) $ in Millions		3 Months Ended			9 Months Ended		12 Months Ended
Fair Value Measurements - Narrative (Details) $ in Millions	Jul. 17, 2024 USD ($) derivative	Sep. 28, 2025 USD ($)	Mar. 30, 2025 USD ($)	Sep. 29, 2024 USD ($)	Sep. 28, 2025 USD ($)	Sep. 29, 2024 USD ($)	Dec. 29, 2024 USD ($)	Jun. 30, 2024 USD ($)	May 31, 2024 USD ($)	Jan. 01, 2023 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain on sale of EMEA staffing operations		$ 0.3		$ 0.0	$ 4.3	$ 1.6
Goodwill impairment charge		102.0		$ 0.0	102.0	$ 0.0	$ 72.8
Equity Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities without readily determinable fair value, with changes in fair value in net income		3.5			3.5		3.5			$ 0.4
Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, notional amount	$ 50.0
Number of interest rate swaps \| derivative	2
Interest Rate Swap \| Securitization Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contract, liability, net		0.1			0.1		0.4
Interest Rate Swap \| Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contract, liability, net		0.1			0.1		0.4
Interest Rate Swap, Contract One \| Securitization Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, notional amount	$ 50.0
Derivative, term of contract	12 months
EMEA
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain on sale of EMEA staffing operations		0.3
Brazil \| Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification							1.7
Brazil \| Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability		8.8			8.8
Motion Recruitment Partners, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Business combination, contingent consideration, liability							0.0
Contingent consideration, maximum									$ 60.0
PersolKelly Pte. Ltd.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities without readily determinable fair value, with changes in fair value in net income							6.4
Equity ownership, excluding consolidated entity and equity method investee, percentage			2.50%
Proceeds from derivative instrument, financing activities			$ 6.4
Level 3 \| Interest Rate Swap \| Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency forward contract, liability, net		0.0			0.0		0.0
Level 3 \| EMEA \| Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification		1.2			1.2		2.0
Level 3 \| Brazil \| Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification		1.0			1.0		1.7
Level 3 \| Motion Recruitment Partners, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Business combination, contingent consideration, liability							0.0	$ 3.4
Contingent consideration, maximum								$ 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							0.9
Level 3 \| Other Long Term Liabilities \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability							$ 0.8
Level 3 \| Other Noncurrent Liabilities \| Brazil \| Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification		$ 1.0			$ 1.0

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Sep. 28, 2025	Dec. 29, 2024
Current Assets
Cash and equivalents	$ 30.1	$ 39.0
Trade accounts receivable, less allowances of $11.1 and $8.4, respectively	1,195.6	1,255.5
Prepaid expenses and other current assets	54.1	71.0
Total current assets	1,279.8	1,365.5
Property and equipment:
Property and equipment	130.0	140.0
Accumulated depreciation	(107.9)	(114.2)
Net property and equipment	22.1	25.8
Operating lease right-of-use assets	44.3	47.0
Deferred taxes	289.1	330.1
Retirement plan assets	285.8	258.1
Goodwill	202.1	304.2
Intangibles, net	233.6	256.3
Other assets	36.3	45.3
Total noncurrent assets	1,113.3	1,266.8
Total Assets	2,393.1	2,632.3
Current Liabilities
Accounts payable and accrued liabilities	604.5	613.8
Operating lease liabilities	12.3	12.3
Accrued payroll and related taxes	153.1	163.9
Accrued workers’ compensation and other claims	18.8	19.0
Income and other taxes	17.8	17.5
Total current liabilities	806.5	826.5
Noncurrent Liabilities
Long-term debt	118.4	239.4
Operating lease liabilities	46.7	50.9
Accrued workers’ compensation and other claims	33.5	33.8
Accrued retirement benefits	264.9	239.9
Other long-term liabilities	8.0	7.2
Total noncurrent liabilities	471.5	571.2
Commitments and contingencies (see Contingencies footnote)
Treasury stock, at cost
Paid-in capital	35.7	34.2
Earnings invested in the business	1,096.6	1,230.2
Accumulated other comprehensive income (loss)	(0.8)	(6.9)
Total stockholders’ equity	1,115.1	1,234.6
Total Liabilities and Stockholders’ Equity	2,393.1	2,632.3
Class A Common Stock
Capital stock, $1.00 par value
Common stock, value	35.2	35.2
Treasury stock, at cost
Treasury stock, value	(54.3)	(60.8)
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)

Fair Value Measurements (Tables)

9 Months Ended

Sep. 28, 2025

Fair Value Disclosures [Abstract]

Schedule of Fair Value Assets Measured on Recurring Basis


	As of Third Quarter-End 2025
Description	Total		Level 1		Level 2		Level 3
	(in millions)
Money market funds	$	4.7	$	4.7	$	—	$	—



Total assets at fair value	$	4.7	$	4.7	$	—	$	—


Interest rate swaps	$	(0.1)	$	—	$	(0.1)	$	—
EMEA staffing indemnification	(1.2)		—		—		(1.2)
Brazil indemnification	(1.0)		—		—		(1.0)

Total liabilities at fair value	$	(2.3)	$	—	$	(0.1)	$	(2.2)


	As of Year-End 2024
Description	Total		Level 1		Level 2		Level 3
	(in millions)
Money market funds	$	6.4	$	6.4	$	—	$	—

Total assets at fair value	$	6.4	$	6.4	$	—	$	—

Interest rate swaps	$	(0.4)	$	—	$	(0.4)	$	—
EMEA staffing indemnification	(2.0)		—		—		(2.0)
Brazil indemnification	(1.7)		—		—		(1.7)
Total liabilities at fair value	$	(4.1)	$	—	$	(0.4)	$	(3.7)

Other Income (Expense), Net - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 29, 2024 USD ($)
Motion Recruitment Partners, LLC
Other Income (Expense) [Line Items]
Acquisition related costs	$ (7.8)

Stock-Based Compensation - Schedule of Nonvested Restricted Stock (Details) - Restricted Stock shares in Thousands	9 Months Ended
	Sep. 28, 2025 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	1,061
Granted (in shares) \| shares	969
Vested (in shares) \| shares	(370)
Forfeited (in shares) \| shares	(137)
Nonvested, ending balance (in shares) \| shares	1,523
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 19.79
Granted (in dollars per share) \| $ / shares	13.54
Vested (in dollars per share) \| $ / shares	19.48
Forfeited (in dollars per share) \| $ / shares	17.35
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 16.11

Earnings (Loss) Per Share

9 Months Ended

Sep. 28, 2025

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

10. Earnings (Loss) Per Share

The reconciliation of basic and diluted earnings (loss) per share on common stock for the third quarter and September year-to-date 2025 and 2024 is as follows (in millions, except per share data):


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024
Net earnings (loss)	$	(150.1)	$	0.8	$	(125.3)	$	31.2
Less: earnings allocated to participating securities	—		(0.1)		—		(0.8)
Net earnings available to common shareholders	$	(150.1)	$	0.7	$	(125.3)	$	30.4

Average shares outstanding (millions):
Basic	35.3		35.6		35.2		35.5
Dilutive share awards	—		0.4		—		0.4
Diluted	35.3		36.0		35.2		35.9

Basic earnings (loss) per share	$	(4.26)	$	0.02	$	(3.56)	$	0.86
Diluted earnings (loss) per share	$	(4.26)	$	0.02	$	(3.56)	$	0.85

Due to the Company’s net loss in the third quarter and September year-to-date 2025, potentially dilutive share awards outstanding, primarily related to non-employee directors deferred compensation plan and performance shares (see Stock-Based Compensation footnote for a description of performance shares) of 0.4 million and 0.5 million shares for the third quarter and September year-to-date 2025, respectively, had an anti-dilutive effect on diluted earnings per share and were excluded from the computation. Potentially dilutive share awards for Class A common shares are related to deferred common stock related to the non-employee directors deferred compensation plan and performance shares for the third quarter and September year-to-date 2024. Dividends paid per share for Class A and Class B common stock were $0.075 for the third quarter of 2025 and 2024 and $0.225 for September year-to-date 2025 and 2024.

In November 2024, the Company's board of directors authorized a $50.0 million Class A share repurchase program that expires on December 2, 2026. During the third quarter and September year-to-date 2025, the Company did not repurchase any Class A shares. A total of $40.0 million remained available under the share repurchase program as of third quarter-end 2025.

Stock-Based Compensation - Schedule of Nonvested Performance Shares (Details) - Performance Shares shares in Thousands	9 Months Ended
	Sep. 28, 2025 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	568
Granted (in shares) \| shares	291
Vested (in shares) \| shares	(162)
Forfeited (in shares) \| shares	(34)
Vesting adjustment (in shares) \| shares	(28)
Nonvested, ending balance (in shares) \| shares	635
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 18.66
Granted (in dollars per share) \| $ / shares	12.59
Vested (in dollars per share) \| $ / shares	20.18
Forfeited (in dollars per share) \| $ / shares	15.09
Vesting adjustment (in dollars per share) \| $ / shares	15.48
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 14.97

Segment Disclosures (Tables)

9 Months Ended

Sep. 28, 2025

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment


	Third Quarter 2025
	(in millions)
	ETM		SET		Education		Inter-Segment		Consolidated
Revenue from services	$	487.9	$	304.9	$	143.3	$	(1.1)	$	935.0

Cost of services(1)	391.2		227.7		123.2		(1.1)		741.0



Direct salaries(2)	57.0		42.4		15.0
Other segment expenses(3)	30.6		15.2		9.5
SG&A expenses	87.6		57.6		24.5		—		169.7

Goodwill impairment charge	—		102.0		—

Business unit profit (loss)	$	9.1	$	(82.4)	$	(4.4)	$	—	$	(77.7)

Corporate SG&A									$	(12.1)
Gain on sale of EMEA staffing operations									0.3


Depreciation and amortization(4)									(12.6)
Consolidated earnings (loss) from operations									(102.1)


Other income (expense), net									(1.6)
Earnings (loss) before taxes									$	(103.7)


	September Year-to-Date 2025
	(in millions)
	ETM		SET		Education		Inter-Segment		Consolidated
Revenue from services	$	1,542.1	$	944.6	$	717.6	$	(2.6)	$	3,201.7

Cost of services(1)	1,233.4		702.7		612.2		(2.6)		2,545.7



Direct salaries(2)	186.8		139.5		46.5
Other segment expenses(3)	94.9		50.1		30.4
SG&A expenses	281.7		189.6		76.9		—		548.2

Goodwill impairment charge	—		102.0		—

Business unit profit (loss)	$	27.0	$	(49.7)	$	28.5	$	—	$	5.8

Corporate SG&A									$	(41.3)
Gain on sale of EMEA staffing operations									4.3


Depreciation and amortization(4)									(37.9)
Consolidated earnings (loss) from operations									(69.1)


Other income (expense), net									(7.1)
Earnings (loss) before taxes									$	(76.2)

(3) For both third quarter and September year-to-date 2025, other segment expenses for each reportable segment included:

(4) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.


	Third Quarter 2024
	(in millions)
	ETM		SET		Education		Inter-Segment		Consolidated
Revenue from services	$	561.6	$	335.0	$	142.1	$	(0.6)	$	1,038.1

Cost of services(1)	447.2		247.4		122.4		(0.6)		816.4



Direct salaries(2)	61.9		47.2		14.1
Other segment expenses(3)	34.5		20.9		8.9
SG&A expenses	96.4		68.1		23.0		—		187.5



Business unit profit (loss)	$	18.0	$	19.5	$	(3.3)	$	—	$	34.2

Corporate SG&A									$	(17.0)


Gain on sale of assets									(0.1)
Depreciation and amortization(4)									(14.5)
Consolidated earnings from operations									2.6

Gain on forward contract									—
Other income (expense), net									(4.4)
Earnings (loss) before taxes									$	(1.8)


	September Year-to-Date 2024
	(in millions)
	ETM		SET		Education		Inter-Segment		Consolidated
Revenue from services	$	1,626.9	$	832.3	$	683.1	$	(1.6)	$	3,140.7

Cost of services(1)	1,297.3		619.5		584.4		(1.6)		2,499.6



Direct salaries(2)	189.4		112.2		44.8
Other segment expenses(3)	98.6		48.0		26.4
SG&A expenses	288.0		160.2		71.2		—		519.4



Business unit profit (loss)	$	41.6	$	52.6	$	27.5	$	—	$	121.7

Corporate SG&A									$	(44.4)
Gain on sale of EMEA staffing operations									1.6
Asset impairment charge									(5.5)
Gain on sale of assets									5.4
Depreciation and amortization(4)									(37.2)
Consolidated earnings from operations									41.6

Gain on forward contract									1.2
Other income (expense), net									(9.1)
Earnings before taxes									$	33.7

(3) For both third quarter and September year-to-date 2024, other segment expenses for each reportable segment included:

(4) Represents total company depreciation and amortization of intangibles, including the amortization of hosted software.

Depreciation and Amortization by Segment


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024
	(in millions)
Depreciation and amortization:
Enterprise Talent Management	$	2.5	$	4.4	$	8.4	$	13.4
Science, Engineering & Technology	8.0		8.0		23.2		17.6
Education	2.1		2.1		6.3		6.2

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 46.4	$ (2.6)	$ 49.1	$ 2.5
Effective income tax rate reconciliation, change in deferred tax assets valuation allowance, amount	$ 69.7

- Definition

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

+ References

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+ Details

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 28, 2025

Share-Based Payment Arrangement [Abstract]

Schedule of Nonvested Performance Shares


	Performance Shares
	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2024	568	$	18.66
Granted	291	12.59
Vested	(162)	20.18
Forfeited	(34)	15.09
Vesting adjustment	(28)	15.48
Nonvested at third quarter-end 2025	635	$	14.97

Schedule of Nonvested Restricted Stock

A summary of the status of nonvested restricted stock as of third quarter-end 2025 and the year-to-date changes is presented as follows below (in thousands of shares except per share data).


	Restricted Stock
	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2024	1,061	$	19.79
Granted	969	13.54
Vested	(370)	19.48
Forfeited	(137)	17.35
Nonvested at third quarter-end 2025	1,523	$	16.11

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 28, 2025	Sep. 29, 2024	Sep. 28, 2025	Sep. 29, 2024
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 1,234.6
Other comprehensive income (loss)	$ (0.2)	$ 1.2	6.1	$ (1.5)
Ending balance	1,115.1	1,281.9	1,115.1	1,281.9
Foreign currency translation adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(0.6)	(2.5)	(6.9)	0.6
Other comprehensive income (loss) before reclassifications	(0.2)	1.2	6.1	(1.3)
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0	0.0	(0.6)
Other comprehensive income (loss)	(0.2)	1.2	6.1	(1.9)
Ending balance	(0.8)	(1.3)	(0.8)	(1.3)
Pension liability adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0.0	0.0	0.0	(0.4)
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0	0.0	0.4
Other comprehensive income (loss)	0.0	0.0	0.0	0.4
Ending balance	0.0	0.0	0.0	0.0
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(0.6)	(2.5)	(6.9)	0.2
Other comprehensive income (loss)	(0.2)	1.2	6.1	(1.5)
Ending balance	$ (0.8)	$ (1.3)	$ (0.8)	$ (1.3)

- Definition

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

+ References

+ Details

Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 28, 2025

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 third quarter and September year-to-date 2025 and 2024 are included in the table below (in millions).


	Third Quarter				September Year-to-Date
	2025		2024		2025		2024

Foreign currency translation adjustments:
Beginning balance	$	(0.6)	$	(2.5)	$	(6.9)	$	0.6
Other comprehensive income (loss) before reclassifications	(0.2)		1.2		6.1		(1.3)
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		(0.6)
Net current-period other comprehensive income (loss)	(0.2)		1.2		6.1		(1.9)
Ending balance	(0.8)		(1.3)		(0.8)		(1.3)









Pension liability adjustments:
Beginning balance	—		—		—		(0.4)

Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		0.4
Net current-period other comprehensive income (loss)	—		—		—		0.4
Ending balance	—		—		—		—
Total accumulated other comprehensive income (loss)	$	(0.8)	$	(1.3)	$	(0.8)	$	(1.3)

Acquisitions and Disposition - Schedule of MRP Consideration (Details) - Motion Recruitment Partners, LLC - USD ($) $ in Millions		3 Months Ended
	May 31, 2024	Sep. 28, 2025	Dec. 29, 2024
Business Combination [Line Items]
Cash consideration paid	$ 425.0
Cash acquired	13.6
Net working capital adjustment	1.4
Total cash consideration	440.0
Additional consideration payable	$ 3.4
Net working capital adjustment			$ 1.4
Total consideration		$ 444.8

- 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.

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+ Details