0001053706-24-000006 | 10-K | XBRL Viewer

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Income Taxes - Reconciliation of Income Tax Rate (Details)	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Reconciliation of tax rates with the federal statutory rate
Federal statutory rate (as a percent)	21.00%	21.00%	21.00%
State income taxes, net of federal income tax benefit (as a percent)	5.00%	5.20%	5.30%
Share-based compensation (as a percent)	(1.10%)	(2.40%)	(5.00%)
Meals & Entertainment Expense (as a percent)	0.90%	0.30%	0.10%
Executive Compensation (as a percent)	1.70%	1.60%	1.30%
Valuation Allowance (as a percent)	(1.50%)	0.70%	0.60%
Other (as a percent)	0.40%	(0.60%)	(0.10%)
Annual effective tax rate (as a percent)	26.40%	25.80%	23.20%

Business Acquisition - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Apr. 02, 2022	Feb. 28, 2022	Jan. 01, 2022
Current assets:
Goodwill	$ 93,989	$ 92,922			$ 88,936
Welch Consulting, Ltd.
Current assets:
Accounts receivable				$ 3,742
Unbilled services				1,382
Prepaid expenses and other current assets				100
Total current assets				5,224
Property and equipment				141
Goodwill				2,409
Intangible assets			$ 4,200	4,150
Right-of-use assets				1,210
Other assets				41
Total assets acquired				13,175
Current liabilities:
Accrued expenses				1,245
Deferred revenue and other liabilities				161
Current portion of lease liabilities				549
Total current liabilities				1,955
Non-current portion of lease liabilities				661
Total liabilities assumed				2,616
Net assets acquired				$ 10,559

Business Acquisition

12 Months Ended

Dec. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Business Acquisition

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

The acquisition has been accounted for as a business combination, and the results of operations have been included in the accompanying consolidated financial statements from the date of acquisition. On the date of acquisition, right-of-use assets and lease liabilities were recorded in accordance with ASC Topic 842, Leases. In addition, contract assets and contract liabilities were recorded in accordance with ASC 606, as CRA adopted ASU 2021-08 on the first day of fiscal 2022. All other tangible assets and identifiable intangible assets acquired and liabilities assumed were recorded at their fair value as of the date of acquisition.

Welch Consulting's results of operations have been included in the accompanying consolidated statements of operations from the date of acquisition. The following table is the final allocation of the purchase price to the estimated fair value of assets acquired and liabilities assumed (in thousands):


Assets Acquired
Current assets:
Accounts receivable	$	3,742
Unbilled services	1,382
Prepaid expenses and other current assets	100
Total current assets	5,224
Property and equipment	141
Goodwill	2,409
Intangible assets	4,150
Right-of-use assets	1,210
Other assets	41
Total assets acquired	$	13,175

Liabilities Assumed
Current liabilities:
Accrued expenses	$	1,245
Deferred revenue and other liabilities	161
Current portion of lease liabilities	549
Total current liabilities	1,955
Non-current portion of lease liabilities	661
Total liabilities assumed	$	2,616
Net assets acquired	$	10,559

For the acquired assets and assumed liabilities, CRA paid $10.6 million, net, as of December 30, 2023, the amount of which was based on adjusted estimates of certain net working capital items. In addition, CRA issued $7.9 million of forgivable loans and agreed to provide other deferred compensation to key employees and a non-employee expert, which is treated as post-transaction compensation expense over the term of the loan.

The intangible assets acquired are comprised of customer relationships, the fair value of which was determined using a multi-period excess earning method. The customer relationships intangible is being amortized over a ten-year life on a straight-line basis, which approximates the expected pattern of economic benefit from this asset. The Company also recorded $2.4 million of goodwill, all of which is expected to be deductible for tax purposes.

On November 29, 2022, CRA acquired substantially all of the business assets and assumed certain liabilities of bioStrategies Group, Inc. (“bSG”), a Chicago-based consulting firm focused on developing commercial strategies for healthcare products and technologies. The acquisition expanded CRA’s business opportunities, expertise, and market presence with the addition of 17 colleagues with an office in Chicago, Illinois. The acquisition has been accounted for as a business combination, and the results of operations have been included in the accompanying consolidated financial statements from the date of acquisition. The acquisition of bSG is not significant to our consolidated financial statements for the year ended December 31, 2022.

Summary of Significant Accounting Policies - Property and Equipment (Details)	Dec. 30, 2023
Computer equipment
Property and Equipment
Estimated useful lives (in years)	3 years
Computer software \| Minimum
Property and Equipment
Estimated useful lives (in years)	3 years
Computer software \| Maximum
Property and Equipment
Estimated useful lives (in years)	10 years
Furniture
Property and Equipment
Estimated useful lives (in years)	10 years

Summary of Significant Accounting Policies - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Acquisition-related contingent consideration	$ 0	$ 1,056

Credit Agreement (Details)		12 Months Ended
Credit Agreement (Details)	Aug. 19, 2022 USD ($)	Dec. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)
Debt Instrument [Line Items]
Repayments under revolving line of credit		$ 105,000,000	$ 126,000,000	$ 74,000,000
Initial Credit Agreement
Debt Instrument [Line Items]
Borrowings on revolving line of credit outstanding		0	0
Credit Agreement
Debt Instrument [Line Items]
Borrowings on revolving line of credit outstanding		0	$ 0
Revolving credit facility \| Credit Agreement
Debt Instrument [Line Items]
Revolving credit facility, maximum capacity	$ 250,000,000
Amount available under revolving credit facility reduced	$ 200,000,000
Debt instrument covenant, maximum consolidated net leverage ratio	3.0
Debt instrument covenant, minimum consolidated interest coverage ratio	2.5
Revolving credit facility \| Base rate \| Minimum \| Credit Agreement
Debt Instrument [Line Items]
Interest margin (as a percent)	0.25%
Commitment fee payable on the unused portion of the credit facility (as a percent)	1.25%
Revolving credit facility \| Base rate \| Maximum \| Credit Agreement
Debt Instrument [Line Items]
Interest margin (as a percent)	1.00%
Commitment fee payable on the unused portion of the credit facility (as a percent)	2.00%
Revolving credit facility \| Other currencies \| Minimum \| Credit Agreement
Debt Instrument [Line Items]
Interest margin (as a percent)	1.25%
Revolving credit facility \| Other currencies \| Maximum \| Credit Agreement
Debt Instrument [Line Items]
Interest margin (as a percent)	2.00%
Secured by letters of credit \| Credit Agreement
Debt Instrument [Line Items]
Revolving credit facility, maximum capacity	$ 25,000,000
Borrowings on revolving line of credit outstanding		$ 4,500,000
Secured by letters of credit \| Base rate \| Minimum \| Credit Agreement
Debt Instrument [Line Items]
Commitment fee payable on the unused portion of the credit facility (as a percent)	0.175%
Secured by letters of credit \| Base rate \| Maximum \| Credit Agreement
Debt Instrument [Line Items]
Commitment fee payable on the unused portion of the credit facility (as a percent)	0.25%

Property and Equipment - Long-lived Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Long-lived assets by geographic location
Long-lived assets (property and equipment, net)	$ 38,176	$ 45,582
United States
Long-lived assets by geographic location
Long-lived assets (property and equipment, net)	31,798	38,495
United Kingdom
Long-lived assets by geographic location
Long-lived assets (property and equipment, net)	4,646	4,943
Other
Long-lived assets by geographic location
Long-lived assets (property and equipment, net)	$ 1,732	$ 2,144

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 30, 2023
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans CRA maintains a qualified defined contribution 401(k) plan, which covers substantially all of its U.S. employees. Under the plan, participants are entitled to make pre-tax and/or Roth post-tax contributions up to the annual maximums established by the Internal Revenue Service. Under the plan, participants are also entitled to make after-tax contributions up to $20,000 per calendar year. CRA matches a certain percentage of participant contributions pursuant to the terms of the plan, which contributions are limited to a percentage of the participant’s eligible compensation. CRA made contributions related to the plan of $4.5 million, $4.0 million and $3.6 million for fiscal 2023, fiscal 2022, and fiscal 2021, respectively. CRA also maintains several defined contribution pension plans for its employees in the U.K. and other foreign countries. CRA made contributions related to these plans of $1.5 million, $1.3 million and $1.4 million for fiscal 2023, fiscal 2022, and fiscal 2021, respectively.

Leases - Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Leases [Abstract]
Operating lease cost	$ 18,783	$ 18,494	$ 18,293
Short-term lease cost	371	285	442
Variable lease cost	6,960	5,986	5,273
Total lease cost	$ 26,114	$ 24,765	$ 24,008
Weighted average remaining lease term - operating leases (in years)	5 years 9 months 18 days	6 years 8 months 12 days	7 years 8 months 12 days
Weighted average discount rate - operating leases (percent)	3.60%	3.60%	3.60%

Property and Equipment - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 10.0	$ 10.8	$ 11.8

Revenues and Allowances - Accounts Receivables Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Variable consideration and allowance for doubtful accounts	$ 600	$ 100
Roll forward of the variable consideration and allowances for accounts receivable
Balance at beginning of fiscal year	2,640	3,256
Increases to reserves, net of recoveries	5,510	1,808
Amounts written off and foreign currency translation	(3,815)	(2,424)
Balance at end of fiscal year	$ 4,335	$ 2,640

Audit Information	12 Months Ended
Audit Information	Dec. 30, 2023
Audit Information [Abstract]
Auditor Name	GRANT THORNTON LLP
Auditor Location	Boston, Massachusetts
Auditor Firm ID	248

Leases - Additional Information (Details) - USD ($) $ in Millions	Dec. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Asset retirement obligation	$ 2.2	$ 1.9

Net Income Per Share (Tables)

12 Months Ended

Dec. 30, 2023

Earnings Per Share [Abstract]

Schedule of basic and diluted net income per share

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023		December 31, 2022		January 1, 2022
Numerator:
Net income — basic	$	38,481	$	43,619	$	41,679
Less: net income attributable to participating shares	136		167		175
Net income — diluted	$	38,345	$	43,452	$	41,504
Denominator:
Weighted average shares outstanding — basic	7,008		7,218		7,423
Effect of dilutive stock options and restricted stock units	110		137		198
Weighted average shares outstanding — diluted	7,118		7,355		7,621
Net income per share:
Basic	$	5.48	$	6.02	$	5.59
Diluted	$	5.39	$	5.91	$	5.45

Schedule of anti-dilutive share-based awards excluded from common stock equivalents

The following table presents the anti-dilutive share-based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding (in thousands):

Year Ended

December 30,
2023

December 31,
2022

January 1,
2022

Anti-dilutive share-based awards excluded

—

Fair Value of Financial Instruments - Schedule of Assets and Liabilities Measured at Fair Value (Details) - Recurring - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Level 1
Assets:
Money market mutual funds	$ 0	$ 0
Total Assets	0	0
Liabilities:
Contingent consideration liability	0	0
Total Liabilities	0	0
Level 2
Assets:
Money market mutual funds	0	0
Total Assets	0	0
Liabilities:
Contingent consideration liability	0	0
Total Liabilities	0	0
Level 3
Assets:
Money market mutual funds	0	0
Total Assets	0	0
Liabilities:
Contingent consideration liability	190	1,056
Total Liabilities	$ 190	$ 1,056

Revenues and Allowances - Bad Debt Expense and Reimbursable Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue from Contract with Customer [Abstract]
Bad debt expense (recovery)	$ 533	$ (345)	$ 27
Reimbursable expenses	$ 65,277	$ 63,318	$ 64,532

Property and Equipment (Tables)

12 Months Ended

Dec. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of property and equipment

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


	December 30, 2023		December 31, 2022
Computer, office equipment, and software	$	31,261	$	30,268
Leasehold improvements	61,652		61,220
Furniture	16,103		15,868
Total cost	109,016		107,356
Accumulated depreciation and amortization	(70,840)		(61,774)
Total property and equipment, net	$	38,176	$	45,582

Schedule of long-lived assets by geographic location

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


Geographic Breakdown	December 30, 2023		December 31, 2022
Long-lived assets (property and equipment, net):
United States	$	31,798	$	38,495
United Kingdom	4,646		4,943
Other	1,732		2,144
Total long-lived assets (property and equipment, net)	$	38,176	$	45,582

Summary of Significant Accounting Policies - Debt Issuance Cost (Details) - USD ($) $ in Millions	Dec. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Debt issuance cost current	$ 0.2	$ 0.2
Debt issuance cost, non current	$ 0.6	$ 0.7

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
OPERATING ACTIVITIES:
Net income	$ 38,481	$ 43,619	$ 41,679
Adjustments to reconcile net income to net cash provided by operating activities, net of effect of acquired businesses:
Depreciation and amortization	11,564	11,996	12,768
Right-of-use asset amortization	14,273	13,755	13,011
Deferred income taxes	(4,634)	189	446
Share-based compensation expense	4,400	4,773	4,086
Bad debt expense (recovery)	533	(345)	27
Unrealized foreign currency remeasurement (gains) losses, net	61	122	(294)
Changes in operating assets and liabilities:
Accounts receivable	2,210	(24,929)	(6,053)
Unbilled services	(5,070)	(5,382)	(4,399)
Prepaid expenses and other current assets, and other assets	1,210	(485)	(2,399)
Forgivable loans	2,678	(10,539)	10,742
Incentive cash awards payable	8,122	6,618	6,724
Accounts payable, accrued expenses, and other liabilities	4,007	2,253	14,875
Lease liabilities	(17,763)	(16,524)	(15,515)
Net cash provided by operating activities	60,072	25,121	75,698
INVESTING ACTIVITIES:
Purchases of property and equipment	(2,366)	(3,813)	(2,623)
Consideration paid for acquisitions, net	(577)	(14,352)	0
Net cash used in investing activities	(2,943)	(18,165)	(2,623)
FINANCING ACTIVITIES:
Issuance of common stock, principally stock options exercises	805	1,411	5,157
Borrowings under revolving line of credit	105,000	126,000	74,000
Repayments under revolving line of credit	(105,000)	(126,000)	(74,000)
Payments for debt issuance costs	0	(1,008)	0
Tax withholding payments reimbursed by shares	(3,063)	(2,145)	(1,528)
Cash paid for contingent consideration	0	0	(2,357)
Cash dividends paid	(10,807)	(9,580)	(8,289)
Repurchase of common stock	(31,417)	(27,630)	(44,976)
Net cash used in financing activities	(44,482)	(38,952)	(51,993)
Effect of foreign exchange rates on cash and cash equivalents	1,492	(2,687)	(629)
Net increase (decrease) in cash and cash equivalents	14,139	(34,683)	20,453
Cash and cash equivalents at beginning of period	31,447	66,130	45,677
Cash and cash equivalents at end of period	45,586	31,447	66,130
Noncash investing and financing activities:
Increase (decrease) in accounts payable and accrued expenses for property and equipment	(91)	(268)	8
Excise tax on share repurchases	(247)	0	0
Right-of-use assets obtained in exchange for lease obligations	3,198	2,436	1,751
Restricted common stock issued for contingent consideration	0	0	2,250
Supplemental cash flow information:
Cash paid for taxes	14,011	15,646	14,953
Cash paid for interest	3,539	1,579	727
Cash paid for amounts included in operating lease liabilities	$ 22,272	$ 21,306	$ 20,823

Summary of Significant Accounting Policies - Leases (Details)	Dec. 30, 2023
Minimum
Leases
Remaining lease terms (in years)	1 year
Maximum
Leases
Remaining lease terms (in years)	8 years
Lease extension term (in years)	5 years

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies As described in Note 14, CRA is party to standby letters of credit with its bank in support of the minimum future lease payments under certain operating leases for office space. CRA is subject to legal actions arising in the ordinary course of business. In management's opinion, based on current knowledge, CRA believes it has adequate legal defenses or insurance coverage, or both, with respect to the eventuality of such actions. CRA does not believe any settlement or judgment relating to any pending legal action would materially affect its financial position or results of operations. However, the outcome of such legal actions is inherently unpredictable and subject to inherent uncertainties.

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Jan. 02, 2021		7,693,497
Beginning balance at Jan. 02, 2021	$ 209,019	$ 503	$ 216,999	$ (8,483)
Increase (Decrease) in Shareholders' Equity
Net income	41,679		41,679
Foreign currency translation adjustment	(1,467)			(1,467)
Issuance of restricted common stock for contingent consideration (in shares)		40,039
Issuance of restricted common stock for contingent consideration	2,250	$ 2,250
Exercise of stock options (in shares)		192,803
Exercise of stock options	5,157	$ 5,157
Share-based compensation expense	4,086	$ 4,086
Restricted shares vesting (in shares)		65,242
Redemption of vested employee restricted shares for tax withholding (in shares)		(20,133)
Redemption of vested employee restricted shares for tax withholding	(1,528)	$ (1,528)
Shares repurchased (in shares)		(608,745)
Shares repurchased	(44,976)	$ (10,468)	(34,508)
Accrued dividends on unvested shares	(97)		(97)
Cash dividends paid to shareholders	(8,289)		(8,289)
Ending balance (in shares) at Jan. 01, 2022		7,362,703
Ending balance at Jan. 01, 2022	205,834	$ 0	215,784	(9,950)
Increase (Decrease) in Shareholders' Equity
Net income	43,619		43,619
Foreign currency translation adjustment	(5,031)			(5,031)
Issuance of restricted common stock for contingent consideration	0
Exercise of stock options (in shares)		61,645
Exercise of stock options	1,411	$ 1,411
Share-based compensation expense	4,773	$ 4,773
Restricted shares vesting (in shares)		66,127
Redemption of vested employee restricted shares for tax withholding (in shares)		(21,057)
Redemption of vested employee restricted shares for tax withholding	(2,145)	$ (2,145)
Shares repurchased (in shares)		(319,534)
Shares repurchased	(27,630)	$ (2,296)	(25,334)
Accrued dividends on unvested shares	(97)		(97)
Cash dividends paid to shareholders	$ (9,580)		(9,580)
Ending balance (in shares) at Dec. 31, 2022	7,149,884	7,149,884
Ending balance at Dec. 31, 2022	$ 211,154	$ 1,743	224,392	(14,981)
Increase (Decrease) in Shareholders' Equity
Net income	38,481		38,481
Foreign currency translation adjustment	2,799			2,799
Issuance of restricted common stock for contingent consideration	0
Exercise of stock options (in shares)		26,000
Exercise of stock options	805	$ 805
Share-based compensation expense	4,400	$ 4,400
Restricted shares vesting (in shares)		83,158
Redemption of vested employee restricted shares for tax withholding (in shares)		(28,619)
Redemption of vested employee restricted shares for tax withholding	(3,063)	$ (3,063)
Shares repurchased (in shares)		(296,158)
Shares repurchased	(31,417)	$ (3,885)	(27,532)
Accrued excise tax on shares repurchased	(247)		(247)
Accrued dividends on unvested shares	(4)		(4)
Cash dividends paid to shareholders	$ (10,807)		(10,807)
Ending balance (in shares) at Dec. 30, 2023	6,934,265	6,934,265
Ending balance at Dec. 30, 2023	$ 212,101	$ 0	$ 224,283	$ (12,182)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 38,481	$ 43,619	$ 41,679
Other comprehensive income (loss)
Foreign currency translation adjustments, net of tax	2,799	(5,031)	(1,467)
Comprehensive income	$ 41,280	$ 38,588	$ 40,212

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

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

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-10

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

Self-Tender Offer (Details) - USD ($)			12 Months Ended
Self-Tender Offer (Details) - USD ($)	Apr. 08, 2021	Mar. 08, 2021	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Self-Tender Stock Offering [Line Items]
Payments for Self-Tender stock offering, net			$ 31,417,000	$ 27,630,000	$ 44,976,000
Self Tender Offer
Self-Tender Stock Offering [Line Items]
Self-tender stock offering, authorized amount		$ 25,000,000
Self-Tender stock offering, share purchase price (in dollars per share)	$ 74.00
Payments for Self-Tender stock offering, net	$ 25,300,000
Self-tender stock offering, number of shares repurchased (in shares)	337,837
Minimum \| Self Tender Offer
Self-Tender Stock Offering [Line Items]
Self-Tender stock offering, share purchase price (in dollars per share)		$ 66.25
Maximum \| Self Tender Offer
Self-Tender Stock Offering [Line Items]
Self-Tender stock offering, share purchase price (in dollars per share)		$ 76.00

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 38,481	$ 43,619	$ 41,679

- Definition

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

+ References

+ Details

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends paid to shareholders (in dollars per share)	$ 1.50	$ 1.29	$ 1.09

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Changes in the carrying amount of goodwill
Goodwill	$ 165,900	$ 164,815	$ 160,829
Accumulated goodwill impairment	(71,900)	(71,893)	$ (71,893)
Goodwill, net at beginning of fiscal year	92,922	88,936
Additions due to acquisitions	415	5,361
Foreign currency translation adjustment	652	(1,375)
Goodwill, net at end of fiscal year	$ 93,989	$ 92,922

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Goodwill and Intangible Assets

12 Months Ended

Dec. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The changes in the carrying amount of goodwill for fiscal 2023 and fiscal 2022 are as follows (in thousands):


	Fiscal Year		Fiscal Year
	2023		2022
Goodwill	$	164,815	$	160,829
Accumulated goodwill impairment	(71,893)		(71,893)
Goodwill, net at beginning of fiscal year	92,922		88,936
Additions due to acquisitions	415		5,361
Foreign currency translation adjustment	652		(1,375)
Goodwill, net at end of fiscal year	$	93,989	$	92,922

Goodwill, net at December 30, 2023, is comprised of goodwill of $165.9 million and accumulated impairment of $71.9 million. There were no impairment losses related to goodwill during fiscal 2023, fiscal 2022, or fiscal 2021.

Intangible assets that are separable from goodwill and have determinable useful lives are valued separately and amortized using the straight-line method over their expected useful lives. The components of acquired identifiable intangible assets are as follows (in thousands):


		December 30, 2023			December 31, 2022
	Useful Life (in years)	Gross Carrying Amount	Accumulated Amortization	Net Carrying Amount	Gross Carrying Amount	Accumulated Amortization	Net Carrying Amount

Customer relationships	10	13,800	(6,604)	7,196	13,800	(5,212)	8,588

There were no impairment losses related to intangible assets during fiscal 2023, fiscal 2022, or fiscal 2021. As a result of the Welch Consulting acquisition, CRA recognized $4.2 million of intangible assets related to customer relationships in the first quarter of fiscal 2022. As a result of the bSG acquisition, CRA recognized $1.4 million of intangible assets related to customer relationships in the fourth quarter of fiscal 2022. Amortization expense related to intangible assets was $1.4 million, $1.2 million, and $0.9 million for fiscal 2023, fiscal 2022, and fiscal 2021, respectively. Amortization of intangible assets held at December 30, 2023 for the next five fiscal years and thereafter is expected to be as follows (in thousands):


Fiscal Year	Amortization Expense
2024	$	1,380
2025	1,380
2026	1,380
2027	624
2028	558
Thereafter	1,874
	$	7,196

Insider Trading Arrangements

3 Months Ended

12 Months Ended

Dec. 30, 2023

Trading Arrangements, by Individual

Material Terms of Trading Arrangement

During the fourth quarter of fiscal 2023, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement” (in each case, as defined in Item 408 of Regulation S-K) except as described in the table below.

Name and Title

Date of Adoption of Rule 10b5-1 Trading Plan

Scheduled Expiration Date of Rule 10b5-1 Trading Plan

Aggregate Number of Securities to Be Purchased or Sold

Paul A. Maleh, President and Chief Executive Officer

December 4, 2023

March 10, 2025

37,500

Daniel K. Mahoney, Chief Financial Officer, Executive Vice President and Treasurer

November 28, 2023

August 8, 2024

3,000

Jonathan D. Yellin, Executive Vice President and General Counsel

November 28, 2023

November 7, 2024

5,000

Non-Rule 10b5-1 Arrangement Adopted

false

Rule 10b5-1 Arrangement Terminated

false

Non-Rule 10b5-1 Arrangement Terminated

false

Paul A. Maleh [Member]

Trading Arrangements, by Individual

Name

Paul A. Maleh

Title

President and Chief Executive Officer

Adoption Date

December 4, 2023

Arrangement Duration

462 days

Aggregate Available

37,500

Daniel K. Mahoney [Member]

Trading Arrangements, by Individual

Name

Daniel K. Mahoney

Title

Chief Financial Officer, Executive Vice President and Treasurer

Adoption Date

November 28, 2023

Arrangement Duration

254 days

Aggregate Available

3,000

Jonathan D. Yellin [Member]

Trading Arrangements, by Individual

Name

Jonathan D. Yellin

Title

Executive Vice President and General Counsel

Adoption Date

November 28, 2023

Arrangement Duration

345 days

Aggregate Available

5,000

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Changes in the balances of gross unrecognized tax benefits
Balance at beginning of period	$ 35	$ 41
Reductions as a result of a lapse of the applicable statutes of limitations	(35)	(6)
Balance at end of the period	$ 0	$ 35

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in the carrying amount of goodwill

The changes in the carrying amount of goodwill for fiscal 2023 and fiscal 2022 are as follows (in thousands):


	Fiscal Year		Fiscal Year
	2023		2022
Goodwill	$	164,815	$	160,829
Accumulated goodwill impairment	(71,893)		(71,893)
Goodwill, net at beginning of fiscal year	92,922		88,936
Additions due to acquisitions	415		5,361
Foreign currency translation adjustment	652		(1,375)
Goodwill, net at end of fiscal year	$	93,989	$	92,922

Schedule of components of acquired identifiable intangible assets

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


		December 30, 2023			December 31, 2022
	Useful Life (in years)	Gross Carrying Amount	Accumulated Amortization	Net Carrying Amount	Gross Carrying Amount	Accumulated Amortization	Net Carrying Amount

Customer relationships	10	13,800	(6,604)	7,196	13,800	(5,212)	8,588

Schedule of expected amortization of intangible assets

Amortization of intangible assets held at December 30, 2023 for the next five fiscal years and thereafter is expected to be as follows (in thousands):


Fiscal Year	Amortization Expense
2024	$	1,380
2025	1,380
2026	1,380
2027	624
2028	558
Thereafter	1,874
	$	7,196

- Definition

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

+ References

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+ Details

Share-Based Compensation - Restricted Stock Activity (Details) - 2006 Incentive Plan	12 Months Ended
	Dec. 30, 2023 $ / shares shares
Restricted stock
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares) \| shares	26,909
Granted (in shares) \| shares	6,930
Vested (in shares) \| shares	(11,283)
Forfeited (in shares) \| shares	0
Balance at the end of the period (in shares) \| shares	22,556
Restricted Stock and Stock Units, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (in dollars per share) \| $ / shares	$ 72.60
Granted (in dollars per share) \| $ / shares	100.95
Vested (in dollars per share) \| $ / shares	62.85
Forfeited (in dollars per share) \| $ / shares	0
Balance at the end of the period (in dollars per share) \| $ / shares	$ 86.18
Time-Vesting RSUs
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares) \| shares	74,056
Granted (in shares) \| shares	16,243
Vested (in shares) \| shares	(27,917)
Forfeited (in shares) \| shares	(1,491)
Balance at the end of the period (in shares) \| shares	60,891
Restricted Stock and Stock Units, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (in dollars per share) \| $ / shares	$ 62.06
Granted (in dollars per share) \| $ / shares	110.38
Vested (in dollars per share) \| $ / shares	57.08
Forfeited (in dollars per share) \| $ / shares	89.94
Balance at the end of the period (in dollars per share) \| $ / shares	$ 76.55
PRSU
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares) \| shares	95,046
Granted (in shares) \| shares	22,631
Vested (in shares) \| shares	(43,958)
Forfeited (in shares) \| shares	(2,381)
Balance at the end of the period (in shares) \| shares	71,338
Restricted Stock and Stock Units, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (in dollars per share) \| $ / shares	$ 66.76
Granted (in dollars per share) \| $ / shares	106.38
Vested (in dollars per share) \| $ / shares	57.15
Forfeited (in dollars per share) \| $ / shares	59.83
Balance at the end of the period (in dollars per share) \| $ / shares	$ 85.48

Income Taxes

12 Months Ended

Dec. 30, 2023

Income Tax Disclosure [Abstract]

Income Taxes

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Income before provision for income taxes:
U.S.	$	41,238	$	45,387	$	43,511
Foreign	11,050		13,413		10,764
Total	$	52,288	$	58,800	$	54,275

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Currently payable:
Federal	$	11,544	$	8,805	$	7,072
Foreign	2,796		2,956		2,517
State	4,101		3,231		2,561
Total current expense	18,441		14,992		12,150
Deferred:
Federal	(2,963)		(21)		(92)
Foreign	(1,041)		114		230
State	(630)		96		308
Total deferred expense (benefit)	(4,634)		189		446
Total tax expense	$	13,807	$	15,181	$	12,596

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


	Fiscal Year		Fiscal Year		Fiscal Year
	2023		2022		2021
Federal statutory rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax benefit	5.0		5.2		5.3
Share-based compensation	(1.1)		(2.4)		(5.0)
Meals & Entertainment Expense	0.9		0.3		0.1
Executive Compensation	1.7		1.6		1.3
Valuation Allowance	(1.5)		0.7		0.6
Other	0.4		(0.6)		(0.1)
Annual effective tax rate	26.4	%	25.8	%	23.2	%

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


	December 30, 2023		December 31, 2022
Deferred tax assets:
Accrued compensation and related expense	$	18,211	$	15,432
Allowance for doubtful accounts	2,100		1,263
Net operating loss carryforwards	883		560
Lease liabilities	27,791		31,552
Foreign exchange and other	19		73
Total gross deferred tax assets	49,004		48,880
Less: valuation allowance	(6)		(749)
Total deferred tax assets, net of valuation allowance	48,998		48,131
Deferred tax liabilities:
Goodwill and other intangible asset amortization	5,599		4,749
Right-of-Use assets	22,472		25,376
Property and equipment	6,761		8,397
Prepaids and other	1,343		1,399
Total deferred tax liabilities	36,175		39,921
Net deferred tax assets	$	12,823	$	8,210

At December 30, 2023, CRA had U.S. local and foreign net operating losses of $2.6 million, an increase of $0.3 million from the prior fiscal year-end, with lives ranging from 20 years to indefinite. The change in the total valuation allowance for the current fiscal year was a decrease of approximately $0.7 million. The change in assessment was prompted by the enactment of new legislation in a foreign jurisdiction, and as a result, the foreign entity is currently profitable and is expected to maintain profitability in future years. The release of the valuation allowance was comprised primarily of the foreign net operating loss carryforwards previously noted which are forecasted to be utilized over approximately a forty-year period.

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


	Fiscal Year		Fiscal Year
	2023		2022
Balance at beginning of period	$	35	$	41

Reductions as a result of a lapse of the applicable statutes of limitations	(35)		(6)

Balance at end of the period	$	—	$	35

CRA files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. CRA adjusts its unrecognizable tax benefits and the associated interest in light of changing facts and circumstances. A number of years may

elapse before an uncertain tax position is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, CRA believes that its unrecognized tax benefits reflect the most likely outcome.

The number of years with open tax audits varies depending on the tax jurisdiction. CRA's major taxing jurisdiction is the United States where CRA is no longer subject to U.S. federal examinations by the Internal Revenue Service for years before fiscal 2020. Within the significant states where CRA is subject to income tax, CRA is no longer subject to examinations by state taxing authorities before fiscal 2019. CRA's United Kingdom ("U.K.") subsidiary's corporate tax returns are no longer subject to examination by His Majesty's Revenue and Customs for years before fiscal 2022.

In fiscal 2020, as a result of both a qualitative and quantitative analysis, certain amounts of previously taxed and untaxed post fiscal 2018 U.K. earnings were no longer considered permanently reinvested. Deferred taxes that are a consequence of foreign exchange translation resulting from earnings that are no longer considered permanently reinvested are recorded as a component of foreign currency translation adjustments on the consolidated statements of comprehensive income. In fiscal 2023, CRA's U.S. parent entity received approximately $10.2 million in cash dividends from CRA's U.K. subsidiary. These dividends were distributed out of a mix of both previously taxed and untaxed earnings, the latter of which qualified for a full dividends-received-deduction. The foreign exchange translation on the distribution was approximately $0.1 million and the tax impact, which was immaterial, was recorded as a component of other comprehensive income.

Deferred income taxes or foreign withholding taxes, estimated to be $0.5 million, have not been recorded for other jurisdictions as those earnings are considered to be permanently reinvested.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Paragraph 17
-Subparagraph (b)
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On February 29, 2024, CRA announced that its Board of Directors authorized a $35.0 million expansion to its existing share repurchase program. On February 29, 2024, CRA announced that its Board of Directors declared a quarterly cash dividend of $0.42 per common share, payable on March 22, 2024 to shareholders of record as of March 12, 2024.

Employee Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
United States
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employer contributions	$ 4,500	$ 4,000	$ 3,600
Discretionary after-tax contributions by employee (up to)	20
United Kingdom and Other Foreign Countries
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employer contributions	$ 1,500	$ 1,300	$ 1,400

Goodwill and Intangible Assets - Expected Future Amortization (Details) $ in Thousands	Dec. 30, 2023 USD ($)
Amortization Expense
2024	$ 1,380
2025	1,380
2026	1,380
2027	624
2028	558
Thereafter	1,874
Net Carrying Amount	$ 7,196

Credit Agreement	12 Months Ended
Credit Agreement	Dec. 30, 2023
Debt Disclosure [Abstract]
Credit Agreement	Credit Agreement On August 19, 2022, CRA refinanced its revolving credit facility by entering into a Credit Agreement (the "Credit Agreement") with Bank of America, N.A., as swingline lender, a letter of credit issuing bank and administrative agent, and with Citizens Bank, N.A., as a letter of credit issuing bank. The Credit Agreement provides CRA with a $250.0 million revolving credit facility, which may be decreased at CRA's option to $200.0 million during the period from July 16 in a year through January 15 in the next year. Additionally, for the period from January 16 to July 15 of each calendar year, CRA may elect to not increase the revolving credit facility to $250.0 million. The revolving credit facility includes a $25.0 million sublimit for the issuance of letters of credit. CRA may use the proceeds of the revolving credit loans under the Credit Agreement for general corporate purposes and may repay any borrowings under the revolving credit facility at any time, but any borrowings must be repaid no later than August 19, 2027. Borrowings under the revolving credit facility bear interest at a rate per annum equal to one of the following rates, at CRA's election, plus an applicable margin as described below: (i) in the case of borrowings in U.S. dollars by the Company, the Base Rate (as defined in the Credit Agreement), (ii) in the case of borrowings in U.S. dollars, a rate based on Term SOFR (as defined in the Credit Agreement) for the applicable interest period, (iii) in the case of borrowings in Euros, EURIBOR (as defined in the Credit Agreement) for the applicable interest period, (iv) in the case of borrowings in Pounds Sterling, a daily rate based on SONIA (as defined in the Credit Agreement), (v) in the case of borrowings in Canadian Dollars, CDOR (as defined in the Credit Agreement) for the applicable interest period, (vi) in the case of borrowings in Swiss Francs, a daily rate based on SARON (as defined in the Credit Agreement), or (vii) in the case of borrowings in any other Alternate Currency (as defined in the Credit Agreement), the relevant daily or term rate determined as provided in the Credit Agreement. The applicable margin on borrowings based on the Base Rate varies within a range of 0.25% to 1.00% depending on CRA's consolidated net leverage ratio, and the applicable margin on borrowings based on any of the other rates described above varies within a range of 1.25% to 2.00% depending on CRA's consolidated net leverage ratio. CRA is required to pay a fee on the amount available to be drawn under any letter of credit issued under the revolving credit facility at a rate per annum that varies between 1.25% and 2.00% depending on CRA's consolidated net leverage ratio. In addition, CRA is required to pay a fee on the unused portion of the revolving credit facility at a rate per annum that varies between 0.175% and 0.250% depending on CRA's consolidated net leverage ratio. Under the Credit Agreement, CRA must comply with various financial and non-financial covenants. The primary financial covenants consist of a maximum consolidated net leverage ratio of 3.0 to 1 and a minimum consolidated interest coverage ratio of 2.5 to 1. The primary non-financial covenants include, but are not limited to, restrictions on CRA's ability to incur future indebtedness, engage in acquisitions or dispositions, pay dividends or repurchase capital stock, and enter into business combinations. Any indebtedness outstanding under the revolving credit facility may become immediately due upon the occurrence of stated events of default, including CRA's failure to pay principal, interest or fees, or upon the breach of any covenant. As of December 30, 2023, CRA was in compliance with the covenants of the Credit Agreement. There were no borrowings outstanding under the Credit Agreement as of December 30, 2023 or December 31, 2022. As of December 30, 2023, the amount available under the revolving credit facility was reduced by certain letters of credit outstanding, which amounted to $4.5 million.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-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 2: 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 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

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

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

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

+ Details

Income Taxes - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 30, 2023 USD ($)
Operating Loss Carryforwards
Deferred tax liability recognized, undistributed foreign earnings	$ 0.5
United Kingdom
Operating Loss Carryforwards
UK subsidiary distribution of earnings	10.2
Foreign exchange translation on distribution	0.1
U.S. and Foreign
Operating Loss Carryforwards
Net operating loss carryforwards	2.6
Increase in operating loss carryforwards	0.3
Decrease in valuation allowance	$ 0.7
U.S. and Foreign \| Minimum
Operating Loss Carryforwards
Operating loss carryforward lives	20 years
Foreign Tax Authority \| Minimum
Operating Loss Carryforwards
Operating loss carryforward lives	40 years

Property and Equipment

12 Months Ended

Dec. 30, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment

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


	December 30, 2023		December 31, 2022
Computer, office equipment, and software	$	31,261	$	30,268
Leasehold improvements	61,652		61,220
Furniture	16,103		15,868
Total cost	109,016		107,356
Accumulated depreciation and amortization	(70,840)		(61,774)
Total property and equipment, net	$	38,176	$	45,582

Depreciation expense was $10.0 million, $10.8 million, and $11.8 million in fiscal 2023, fiscal 2022, and fiscal 2021, respectively.

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


Geographic Breakdown	December 30, 2023		December 31, 2022
Long-lived assets (property and equipment, net):
United States	$	31,798	$	38,495
United Kingdom	4,646		4,943
Other	1,732		2,144
Total long-lived assets (property and equipment, net)	$	38,176	$	45,582

Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of fair value, assets and liabilities measured on recurring basis

The following tables show CRA's financial instruments recorded in the consolidated financial statements at fair value on a recurring basis (in thousands):


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


	December 31, 2022
	Level 1		Level 2		Level 3
Assets:
Money market mutual funds	$	—	$	—	$	—
Total Assets	$	—	$	—	$	—
Liabilities:
Contingent consideration liability	$	—	$	—	$	1,056
Total Liabilities	$	—	$	—	$	1,056

Summary of the changes in the contingent consideration liabilities

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


	Fiscal Year		Fiscal Year
	2023		2022
Beginning balance	$	1,056	$	—
Acquisition-related contingent consideration	—		1,056
Remeasurement of acquisition-related contingent consideration	(934)		—
Accretion	68		—

Ending balance	$	190	$	1,056

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for accounts receivable	$ 4,335	$ 2,640
Allowance for unbilled services	$ 1,629	$ 1,120
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (shares)	1,000,000	1,000,000
Preferred stock, shares issued (shares)	0	0
Preferred stock, shares outstanding (shares)	0	0
Common stock, par value ( in dollars per share )	$ 0	$ 0
Common stock, shares authorized (shares)	25,000,000	25,000,000
Common stock, shares issued (shares)	6,934,265	7,149,884
Common stock, shares outstanding (shares)	6,934,265	7,149,884

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 45,586	$ 31,447
Accounts receivable, net of allowances of $4,335 and $2,640, respectively	142,729	143,644
Unbilled services, net of allowances of $1,629 and $1,120, respectively	56,827	51,343
Prepaid expenses and other current assets	11,575	12,760
Forgivable loans	8,759	9,666
Total current assets	265,476	248,860
Property and equipment, net	38,176	45,582
Goodwill	93,989	92,922
Intangible assets, net	7,196	8,588
Right-of-use assets	86,887	96,725
Deferred income taxes	13,885	9,163
Forgivable loans, net of current portion	45,182	46,790
Other assets	2,420	2,287
Total assets	553,211	550,917
Current liabilities:
Accounts payable	28,701	27,584
Accrued expenses	171,040	155,864
Deferred revenue and other liabilities	12,289	12,016
Current portion of lease liabilities	16,475	15,972
Current portion of deferred compensation	7,582	5,689
Total current liabilities	236,087	217,125
Non-current liabilities:
Deferred compensation and other non-current liabilities	11,681	15,677
Non-current portion of lease liabilities	92,280	106,008
Deferred income taxes	1,062	953
Total non-current liabilities	105,023	122,638
Commitments and contingencies (Note 17)
Shareholders’ equity:
Preferred stock, no par value; 1,000,000 shares authorized; none issued and outstanding	0	0
Common stock, no par value; 25,000,000 shares authorized; 6,934,265 and 7,149,884 shares issued and outstanding, respectively	0	1,743
Retained earnings	224,283	224,392
Accumulated other comprehensive loss	(12,182)	(14,981)
Total shareholders’ equity	212,101	211,154
Total liabilities and shareholders’ equity	$ 553,211	$ 550,917

Revenues and Allowances - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Disaggregation of Revenue
Consulting services revenues	$ 623,976	$ 590,901	$ 565,933
United States
Disaggregation of Revenue
Consulting services revenues	493,923	470,233	451,436
United Kingdom
Disaggregation of Revenue
Consulting services revenues	94,445	89,235	86,191
Other
Disaggregation of Revenue
Consulting services revenues	35,608	31,433	28,306
Fixed-price
Disaggregation of Revenue
Consulting services revenues	113,983	110,129	136,276
Time-and-materials
Disaggregation of Revenue
Consulting services revenues	$ 509,993	$ 480,772	$ 429,657

- Definition

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

+ References + Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: 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 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 22
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
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-Paragraph 32
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Income Statement [Abstract]
Revenues	$ 623,976	$ 590,901	$ 565,933
Costs of services (exclusive of depreciation and amortization)	439,751	410,081	400,054
Selling, general and administrative expenses	115,116	110,087	97,372
Depreciation and amortization	11,564	11,996	12,768
Income from operations	57,545	58,737	55,739
Interest expense, net	(3,812)	(1,826)	(970)
Foreign currency gains (losses), net	(1,445)	1,889	(494)
Income before provision for income taxes	52,288	58,800	54,275
Provision for income taxes	13,807	15,181	12,596
Net income	$ 38,481	$ 43,619	$ 41,679
Net income per share:
Basic (in dollars per share)	$ 5.48	$ 6.02	$ 5.59
Diluted (in dollars per share)	$ 5.39	$ 5.91	$ 5.45
Weighted average number of shares outstanding:
Basic (in shares)	7,008	7,218	7,423
Diluted (in shares)	7,118	7,355	7,621

Forgivable Loans

12 Months Ended

Dec. 30, 2023

Forgivable Loans

Forgivable Loans

In order to attract and retain highly skilled professionals, CRA may issue forgivable loans to employees and non-employee experts, certain of which may be denominated in local currencies. A portion of these loans is collateralized. The forgivable loans have terms that are generally between two and six years with interest rates currently ranging up to 5.00%. The principal amount of forgivable loans and accrued interest is forgiven by CRA over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with CRA and complies with certain contractual requirements. During fiscal years 2023, 2022 and 2021 there were no balances due under these loans for which the full principal and interest were not forgiven or not collected upon termination of employment or affiliation with CRA. The forgiveness of the principal amount of the loans is recorded as compensation over the service period, which is consistent with the term of the loans.

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


	Fiscal Year		Fiscal Year
	2023		2022
Beginning balance	$	56,456	$	48,591
Advances	23,342		34,984
Repayments	(1,816)		(25)
Reclassifications from accrued expenses or to other assets (1)	—		(2,192)
Amortization	(24,198)		(24,403)
Effects of foreign currency translation	157		(499)
Ending balance	$	53,941	$	56,456
Current portion of forgivable loans	$	8,759	$	9,666
Non-current portion of forgivable loans	$	45,182	$	46,790

_______________________________

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

Self-Tender Offer	12 Months Ended
Self-Tender Offer	Dec. 30, 2023
Equity [Abstract]
Self-Tender Offer	Self-Tender Offer On March 8, 2021, CRA commenced a modified "Dutch auction" self-tender offer to purchase up to $25.0 million in value of shares of its common stock at a price of not less than $66.25 per share nor greater than $76.00 per share. The self-tender offer expired on April 5, 2021. On April 8, 2021, CRA paid $25.3 million, including transaction costs, to repurchase 337,837 shares at a purchase price of $74.00 per share. The purchase price and transaction costs were funded from the revolving credit facility and cash on hand. The repurchased shares were retired.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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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 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 1
-Subparagraph (SX 210.3-04)
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-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org//505/tableOfContent

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
-Topic 505
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-Paragraph 13
-Subparagraph (i)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Goodwill and Intangible Assets - Acquired and Amortization (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Acquired identifiable intangible assets
Net Carrying Amount	$ 7,196
Customer relationships
Acquired identifiable intangible assets
Estimated useful life (in years)	10 years	10 years
Gross Carrying Amount	$ 13,800	$ 13,800
Accumulated Amortization	(6,604)	(5,212)
Net Carrying Amount	$ 7,196	$ 8,588

Cover - USD ($) $ in Millions	12 Months Ended
Cover - USD ($) $ in Millions	Dec. 30, 2023	Feb. 23, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 30, 2023
Current Fiscal Year End Date	--12-30
Document Transition Report	false
Entity File Number	000-24049
Entity Registrant Name	CRA International, Inc.
Entity Incorporation, State or Country Code	MA
Entity Address, Address Line One	200 Clarendon Street
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Tax Identification Number	04-2372210
Entity Address, Postal Zip Code	02116-5092
City Area Code	617
Local Phone Number	425-3000
Title of Each Class	Common Stock, no par value
Trading Symbol(s)	CRAI
Name of Each Exchange on Which Registered	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 680.6
Entity Common Stock, Shares Outstanding		6,964,572
Documents Incorporated by Reference	The information required for Part III of this annual report is incorporated by reference from the registrant's definitive proxy statement for the 2023 annual meeting of its shareholders to be filed with the Securities and Exchange Commission within 120 days after the end of the registrant's fiscal year ended December 30, 2023.
Entity Central Index Key	0001053706
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY

Leases - Maturities of Lease Liabilities Under Non-cancellable Operating Leases (Details) $ in Thousands	Dec. 30, 2023 USD ($)
Operating Lease Commitments
2024	$ 19,865
2025	22,049
2026	21,083
2027	21,184
2028	15,237
Thereafter	22,372
Total lease payments	121,790
Less: imputed interest	(13,035)
Total	$ 108,755

Property and Equipment - Components of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Property and Equipment
Property and equipment, gross	$ 109,016	$ 107,356
Accumulated depreciation and amortization	(70,840)	(61,774)
Total property and equipment, net	38,176	45,582
Computer, office equipment and software
Property and Equipment
Property and equipment, gross	31,261	30,268
Leasehold improvements
Property and Equipment
Property and equipment, gross	61,652	61,220
Furniture
Property and Equipment
Property and equipment, gross	$ 16,103	$ 15,868

Summary of Significant Accounting Policies - Concentrations of Credit Risk (Details)	Dec. 30, 2023 institution
Accounting Policies [Abstract]
Number of financial institutions where cash accounts are concentrated	2

Share-Based Compensation - Option Activity (Details) - 2006 Incentive Plan - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Options
Outstanding at the beginning of the period (in shares)	71,200
Granted (in shares)	0	0	0
Exercised (in shares)	(26,000)
Expired (in shares)	0
Forfeited (in shares)	0
Outstanding at the end of the period (in shares)	45,200	71,200
Options exercisable at the end of the period (in shares)	45,200
Vested or expected to vest at the end of the period (in shares)	45,200
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	$ 40.60
Granted (in dollars per share)	0
Exercised (in dollars per share)	30.96
Expired (in dollars per share)	0
Forfeited (in dollars per share)	0
Outstanding at the end of the period (in dollars per share)	46.15	$ 40.60
Options exercisable at the end of the period (in dollars per share)	46.15
Vested or expected to vest at the end of the period (in dollars per share)	$ 46.15
Outstanding at the end of the period	4 years 5 months 12 days
Options exercisable at the end of the period	4 years 5 months 12 days
Vested or expected to vest at the end of the period	4 years 5 months 12 days
Options outstanding aggregate intrinsic value	$ 2,382	$ 5,826
Exercised (in dollars)	1,541	$ 4,900	$ 11,200
Forfeited (in dollars)	0
Options exercisable at the end of the period (in dollars)	2,382
Vested or expected to vest at the end of the period (in dollars)	$ 2,382

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Feb. 29, 2024	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Subsequent Events
Common share quarterly cash dividend declared (in dollars per share)		$ 1.50	$ 1.29	$ 1.09
Subsequent Events
Subsequent Events
Self-tender stock offering, authorized amount	$ 35.0
Common share quarterly cash dividend declared (in dollars per share)	$ 0.42

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 30, 2023
Accounting Policies [Abstract]
Fiscal Year and Quarters	Fiscal Year and Quarters CRA's fiscal year end is the Saturday nearest December 31 of each year. CRA's fiscal years periodically contain 53 weeks rather than 52 weeks. Fiscal 2023, fiscal 2022, and fiscal 2021 were 52-week years. CRA's fiscal quarter ends are determined as the last Saturday nearest the respective calendar quarter end.
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of CRA International, Inc. and its wholly-owned subsidiaries (collectively the "Company") which require consolidation, after the elimination of intercompany accounts and transactions. Certain prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no effect on previously reported results of operations, financial position, or cash flows.
Estimates	Estimates The preparation of financial statements in conformity with GAAP requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of consolidated revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, revenue recognition on fixed-price contracts, variable consideration to be included in the transaction price of revenue contracts, the useful life of long-lived assets, measurement of operating lease right-of-use ("ROU") assets and liabilities, share-based compensation, valuation of contingent consideration liabilities, valuation of acquired intangible assets, goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, accrued incentive compensation, and certain other accrued expenses. These items are monitored and analyzed by CRA for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. CRA bases its estimates on historical experience and various other assumptions that CRA believes to be reasonable under the circumstances. Actual results may differ from those estimates if CRA's assumptions based on past experience or other assumptions do not turn out to be substantially accurate.
Cash and Cash Equivalents	Cash and Cash Equivalents CRA considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash equivalents consist principally of money market funds with original maturities of three months or less when purchased.
Concentrations of Credit Risk	Concentrations of Credit Risk CRA holds cash in accounts at various third-party financial institutions. At times, these deposits may exceed federally insured limits. As of December 30, 2023, CRA's cash accounts were concentrated at two financial institutions, which potentially exposes CRA to credit risks. The financial institutions are creditworthy and the Company has not experienced any losses related to such accounts. CRA does not believe that there is significant risk of non-performance by the financial institutions, and its cash on deposit is fully liquid. CRA continually monitors the credit ratings of the institutions.
Foreign Currency Translation	Foreign Currency Translation Asset and liability accounts of CRA's foreign subsidiaries are translated into U.S. Dollars at reporting period-end exchange rates and operating accounts are translated at average exchange rates for each fiscal month. The resulting translation adjustments are recorded in shareholders' equity as a component of accumulated other comprehensive income (loss). Foreign currency transactions are remeasured at current exchanges rates, with adjustments recorded as foreign currency gains (losses), net, on the consolidated statements of operations. These foreign currency transactions may be realized or unrealized based upon whether the transaction has settled as of the reporting period-end.
Revenue Recognition and Allowances for Accounts Receivable and Unbilled Services	Revenue Recognition and Allowances for Accounts Receivable and Unbilled Services Revenue is recognized when CRA satisfies a performance obligation by transferring services promised in a contract to a client in an amount that reflects the consideration that CRA expects to receive in exchange for those services. Performance obligations in CRA's contracts represent distinct or separate service streams that CRA provides to clients. If, at the outset of an arrangement, CRA determines that an enforceable contract does not exist, revenues are deferred until all criteria for an enforceable contract are met. CRA derives substantially all of its revenues from the performance of professional services for its clients. The contracts that CRA enters into and operates under specify whether the engagement will be billed on a time-and-materials basis or a fixed-price basis. •Time-and-materials arrangements require the client to pay based on the number of hours worked at contractually agreed-upon hourly rates. Revenues are recognized from these arrangements based on hours incurred and contracted rates based on a right-to-payment for services completed to date. When a time-and-materials arrangement has a "cap" or "limit" amount, revenue is recognized up to the cap or limit amount specified by the client, based on the efforts or hours incurred and expenses incurred. Thereafter, revenue is reserved pending an amendment of the cap or limit. •Fixed-price arrangements require the client to pay a contractually agreed-upon fee in exchange for a pre-established set of professional services. Fees are based on estimates of the costs and timing for completing a performance obligation. Under fixed-price arrangements, revenues are generally recognized using a proportional performance method, which is based on the ratio of costs incurred to the total estimated costs for completing a performance obligation. CRA's fixed-price arrangements generally have a single performance obligation. For arrangements that contain multiple performance obligations, the fixed price is allocated based on the estimated relative standalone selling prices of the promised services underlying each performance obligation. CRA has elected as a practical expedient to not disclose the aggregate amount of the transaction price allocated to unsatisfied performance obligations as of December 30, 2023 and December 31, 2022, as CRA's contracts have an original expected duration of one year or less or revenue has been recognized at the amount for which CRA has the right to invoice for consulting services performed. Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other third-party vendor expenses, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. Sales, value-added, and other taxes collected on behalf of third parties are excluded from revenue. Commissions to non-employee experts are expensed when incurred if the related amortization period is expected to be one year or less. Differences between the timing of billing and the recognition of revenue are recognized as either unbilled services or deferred revenues in the accompanying consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. Client prepayments and retainers are classified as deferred revenues and recognized over future periods as earned in accordance with the applicable retention agreement. CRA usually issues invoices to its customers on a monthly basis, and payment is usually due upon receipt of the invoice unless contract terms state otherwise. When determining the transaction price of a contract, an adjustment is made if payment from a customer occurs either significantly before or significantly after performance, resulting in a significant financing component. CRA does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays is one year or less. None of CRA's contracts contained a significant financing component as of December 30, 2023 or December 31, 2022. Contract Balances from Contracts with Customers The timing of revenue recognition, billings, and cash collections results in accounts receivables, unbilled services, and contract liabilities on the consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance-based or contingent fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur. CRA defines contract liabilities as advance payments from or billings to its clients for services that have not yet been performed or earned. When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after performance obligations have been satisfied and all revenue recognition criteria have been met. Contract liabilities are included in deferred revenue and other liabilities on the consolidated balance sheets. Variable Consideration Variable consideration to be included in the transaction price is estimated using the expected value method. Variable consideration is included in the transaction price if it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Revenues from CRA's consulting services are recorded at the net transaction price, which includes estimates of variable consideration for which reserves are established. Variable consideration reserves are based on specific price concessions and those expected to be extended to CRA clients estimated by CRA's historical realization rates. Reserves for variable consideration are recorded as a component of the allowances for accounts receivable and unbilled services on the consolidated balance sheets. Actual amounts of consideration ultimately received may differ from CRA's estimates. If actual results in the future vary from its estimates, CRA adjusts these estimates in the period such variances become known. Adjustments to the reserves for variable consideration are included in revenues on the consolidated statement of operations. Reserves for Credit Risk CRA's accounts receivable and unbilled services consist of receivables from a broad range of clients in a variety of industries located throughout the U.S. and in other countries. CRA performs a credit evaluation of its clients to minimize its collectability risk. Periodically, CRA will require advance payment from certain clients. However, CRA does not require collateral or other security. CRA maintains allowances for accounts receivable and unbilled services for estimated losses resulting from clients’ failure to make required payments. CRA estimates these allowances based on historical charge-off rates, adjusted for days of sales outstanding and expected changes to clients’ financial conditions during the anticipated collection period. CRA writes off allowances when management determines the balance is uncollectible and all efforts of collection have been exhausted. Bad debt expense, net of recoveries of previously written off allowances, is recorded as a component of selling, general and administrative expenses on the consolidated statements of operations.
Costs of Services	Costs of Services Costs of services include the salaries, bonuses, share-based compensation expense, forgivable loan amortization, and benefits of our employee consultants. Costs of services also include out-of-pocket and other third-party vendor expenses, and the salaries of support staff whose time is billed directly to clients, such as librarians, editors, and programmers, as well as the amounts billed to us by our outside consultants for services rendered while completing a project. Costs of services does not include depreciation and amortization.
Selling, General and Administrative Expenses	Selling, General and Administrative Expenses Selling, general and administrative expenses include salaries, bonuses, share-based compensation expense, and benefits of our administrative and support staff, fees to non-employee experts for generating new business, office rent, marketing, and other costs.
Business Combinations	Business Combinations CRA accounts for business acquisitions using the acquisition method of accounting, which requires assets acquired and liabilities assumed to be measured and recorded at their estimated fair values as of the acquisition date, with certain exceptions. Right-of-use assets and lease liabilities are recorded on the date of acquisition in accordance with ASC Topic 842, Leases. In addition, contract assets and contract liabilities are recorded in accordance with ASC 606, as we adopted Accounting Standards Update No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers on the first day of fiscal 2022. All other tangible assets and identifiable intangible assets acquired and liabilities assumed are recorded at their fair value as of the date of acquisition. The purchase price is determined as the fair value of consideration transferred. Goodwill is recognized for the excess of consideration transferred over the estimated fair value of the identifiable net assets acquired. Intangible assets that are separate from goodwill and have determinable useful lives are valued separately. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets, discount rates that we believe reflect the risk factors associated with the related cash flows, and estimates of useful lives. The useful lives of identifiable intangible assets acquired in a business acquisition are estimated based on the expected period that we will receive substantially all of the projected future benefits from the intangible asset.
Deferred Compensation	Deferred Compensation CRA accounts for performance-based and service-based cash awards using an accrual method where changes in estimates are accounted for prospectively over the remaining service period. To the extent the terms of an award attribute all or a portion of the expected future benefits to a period of service greater than one year, the cost of those benefits is accrued over the employee's or non-employee's requisite service period in a systematic and rational manner. The requisite service period typically ranges from two to seven years starting with the employee's employment date or non-employee's affiliation date. For an employee or non-employee consultant currently affiliated with CRA, the requisite service period generally begins at the start of the award's measurement period. A recipient of such an award is expected to be employed by or affiliated with CRA for the entire measurement period. If the recipient's employment or affiliation with CRA terminates during the measurement period, the amount paid will be determined in accordance with the recipient's specific contract provisions. The terms of award agreements may include the achievement of minimum required financial targets over the award's measurement period. These financial targets may include a measure of revenue generation, profitability, or both. The amount of the liability of the award agreements is estimated based on internally generated financial projections. The process of projecting these financial targets over the measurement period is subjective and requires judgment and estimates. There can be no assurance that the estimates and assumptions used in preparing these projections will prove to be accurate.
Leases	Leases CRA is a lessee under certain operating leases for office space and equipment. CRA determines whether a contract is a lease at the inception of the contract, based on whether the contract provides CRA the right to control the use of a physically distinct asset or substantially all of the capacity of an asset. At the commencement date, operating lease liabilities and ROU assets are recognized on the consolidated balance sheet. Lease liabilities are based on the present value of lease payments over the lease term, discounted using an incremental borrowing rate specific to the underlying asset. ROU assets are equal to the lease liability, adjusted for payments made to the lessor prior to the lease commencement date and lease incentives received, such as tenant improvement allowances. CRA estimates its incremental borrowing rate for each leased asset based on the interest rate CRA would incur to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment. CRA recognizes rent expense for its operating leases on a straight-line basis over the term of the lease. CRA classifies as short-term leases any leases with an initial noncancellable term of twelve months or less that do not include an option to purchase the underlying asset that CRA is reasonably certain to exercise. ROU assets and lease liabilities related to short-term leases are excluded from the consolidated balance sheets. CRA leases office space and equipment. CRA's equipment leases are generally short-term. CRA's office space leases have remaining lease terms between one and approximately eight years, many of which include one or more options to extend the term for periods of up to five years for each option. Certain office space leases contain options to terminate the lease early, which may include a penalty for exercising the option. Many of the termination options require notice within a specified period, after which the option is no longer available to CRA if not exercised. The extension options and termination options may be exercised at CRA's sole discretion. CRA does not consider in the measurement of ROU assets and lease liabilities an option to extend or terminate a lease if CRA is not reasonably certain to exercise the option. As of December 30, 2023, CRA has not included any options to extend or terminate in its measurement of ROU assets or lease liabilities. Certain of CRA's office space leases impose asset retirement obligations due to office modifications or the periodic redecoration of the premises. These obligations are included in deferred compensation and other non-current liabilities on the consolidated balance sheets and are recorded at a value based on their estimated discounted cash flows. Many of CRA's office space leases include fixed and variable payments. Variable payments relate to real estate taxes, sales or use taxes, insurance, operating expenses, and common area maintenance, which are usually billed at actual amounts incurred proportionate to CRA's rented square feet of the building. Variable payments that do not depend on an index or rate are expensed by CRA as they are incurred and are not included in the measurement of the lease liability. Many of CRA's leases contain both lease and non-lease components. For office space leases, lease and non-lease components are accounted for as a single component. For equipment leases, fixed and variable payments are allocated to each component relative to observable or estimated standalone prices. CRA measures its variable lease costs as the portion of variable payments that are allocated to lease components.
Goodwill	Goodwill Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value of the identifiable net assets acquired. Goodwill is tested annually for impairment as of October 15 and if events or changes in circumstances indicate that the carrying value may not be recoverable. CRA assesses goodwill at the reporting unit level. For CRA's fiscal 2023 goodwill impairment analysis, it operated as one reporting unit, which is its consulting services. The annual goodwill impairment test may use a qualitative or quantitative assessment. In performing the qualitative assessment, CRA considers various factors, such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, a sustained decrease in share price, and factors specific to the reporting unit. In performing the quantitative assessment, CRA compares the estimated value of its reporting unit to its net book value to identify potential impairment. CRA estimates the fair value of its consulting business reporting unit utilizing its market capitalization plus an appropriate control premium. Market capitalization is determined by multiplying CRA's shares outstanding by the market price of its common stock. CRA determines the control premium utilizing data from publicly available premium studies for the trailing four quarters for public company transactions in its industry group. If the estimated fair value of the reporting unit is less than its net book value, goodwill is impaired.
Intangible Assets	Intangible Assets Intangible assets are comprised of customer relationship intangibles, which are separable from goodwill and have determinable useful lives. CRA's intangible assets are valued separately and amortized over their estimated useful lives using the straight-line method.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Depreciation is calculated using the straight-line method based on the estimated useful lives of approximately three years for computer equipment, three to ten years for computer software, and ten years for furniture and fixtures. Amortization of leasehold improvements is calculated using the straight-line method over the shorter of the lease term or the estimated useful life of the leasehold improvements. Expenditures for maintenance and repairs are expensed as incurred. Expenditures for renewals and betterments are capitalized.
Debt Issuance Costs	Debt Issuance Costs The Company records its debt issuance costs related to its revolving credit facility as an asset and amortizes the costs over the term of the credit agreement using the straight-line method. Debt issuance costs in the amount of $0.2 million and $0.6 million are included in prepaid expenses and other current assets and other assets, respectively, on the consolidated balance sheets as of December 30, 2023. Debt issuance costs in the amount of $0.2 million and $0.7 million are included in prepaid expenses and other current assets and other assets, respectively, on the consolidated balance sheets as of December 31, 2022.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets CRA reviews the carrying value of its long-lived assets (primarily property and equipment, finite-lived intangible assets, and ROU assets) to assess the recoverability of these assets whenever events or circumstances indicate that impairment may have occurred. Factors CRA considers important that could trigger an impairment review include, among others, the following: •a significant underperformance relative to expected historical or projected future operating results; •a significant decrease in the market price of a long-lived asset (asset group); •a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business; •a significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group); •an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); •a current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); •a current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life; and •a significant negative industry or economic trend. If CRA determines that an impairment review is required, CRA would review the expected future undiscounted cash flows to be generated by the assets or asset groups. If CRA determines that the carrying value of long-lived assets or asset groups may not be recoverable, CRA would measure any impairment based on a projected discounted cash flow method using a discount rate determined by CRA to be commensurate with the risk inherent in CRA's current business model. If impairment is indicated through this review, the carrying amount of the assets would be reduced to their estimated fair value.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurement, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement). CRA's financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments or because their stated interest rates are indicative of market interest rates. A contingent consideration liability paid in February 2021, pertained to estimated future contingent consideration payments related to the acquisition of C1 Consulting, LLC, an independent consulting firm, and its wholly-owned subsidiary C1 Associates (collectively, "C1"). CRA recorded an additional contingent consideration liability of $1.1 million during fiscal year 2022 related to the acquisition of bioStrategies Group, Inc. (“bSG”). The fair value measurement of the liabilities were based on significant inputs not observed in the market and thus represented a Level 3 measurement. The significant unobservable inputs used in the fair value measurement of the contingent consideration liabilities were CRA's estimate of the payout based on internally generated revenue projections, expected volatility of the revenue projections, and discount rates. The fair value of the contingent consideration had been determined using a Monte Carlo simulation, and was reassessed on a quarterly basis by CRA using additional information as it became available. Changes in the fair value estimate were recorded in costs of services (exclusive of depreciation and amortization) on the consolidated statements of operations.
Income Taxes	Income Taxes CRA records income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized based on estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases. CRA includes in the estimate of deferred tax assets and liabilities an estimate of the realizable benefits from operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. CRA is required to establish a valuation allowance on its deferred tax assets to reflect the likelihood of realization. Significant management judgment is required in determining deferred tax assets and liabilities and any valuation allowance recorded against its net deferred tax assets. The weight of all available evidence is evaluated to determine whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The decision to record a valuation allowance requires varying degrees of judgment based upon the nature of the item giving rise to the deferred tax asset. If, after a valuation allowance is recorded, it is determined that CRA would be able to realize deferred tax assets in the future in excess of their net recorded amount, CRA would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. CRA's effective tax rate may vary from period to period based on changes in estimated taxable income or loss; changes to the valuation allowance; changes to federal, state, or foreign tax laws; future expansion into areas with varying country, state, and local income tax rates; deductibility of certain costs; uncertain tax positions; expenses by jurisdiction; and results of acquisitions or dispositions. The calculation of CRA's tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different tax jurisdictions. CRA is periodically reviewed by domestic and foreign tax authorities. These reviews include questions regarding the timing and amount of deductions and the allocation of income among various tax jurisdictions. CRA accounts for uncertainties in income tax positions in accordance with ASC Topic 740, Income Taxes ("ASC 740"). The number of years with open tax audits varies depending on the tax jurisdiction. The Company has elected to recognize the tax on global intangible low-taxed income ("GILTI") as a period expense in the period the tax is incurred. As such, CRA has included its GILTI provision associated with current-year operations solely within the estimated annual effective tax rate ("EAETR") and has not provided additional GILTI on deferred items.
Share-Based Compensation	Share-Based Compensation CRA accounts for equity-based compensation using a fair value based recognition method. Under the fair value recognition requirements of ASC Topic 718, Compensation-Stock Compensation ("ASC Topic 718"), share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. For those awards that are deemed probable of vesting, CRA recognizes the estimated fair value as expense over the requisite service period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. In accordance with ASC Topic 718, for time-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the restricted stock units and awards and recognizes the cost for awards that are probable of vesting over the requisite service period on a straight-line basis. Performance-vesting restricted stock units are expensed using the graded attribution method. The forfeiture rate is based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.
Common Stock and Equity	Common Stock and Equity Equity transactions consist primarily of the repurchase by CRA of its common stock under its share repurchase program and the recognition of compensation expense and issuance of common stock under CRA’s 2006 Equity Incentive Plan. The Company repurchases its common stock under its share repurchase program in open market purchases (including through any Rule 10b5-1 plan adopted by CRA) or in privately negotiated transactions in accordance with applicable insider trading and other securities laws and regulations. During the second fiscal quarter of fiscal 2021, CRA repurchased shares of its common stock through a modified "Dutch auction" self-tender offer, as further described in Note 12. The purchase price of common stock is first charged against available paid-in capital (“PIC”) until PIC is exhausted, after which the purchase price is charged to retained earnings. CRA’s common stock has no par value. All shares repurchased have been retired.
Net Income (Loss) Per Share	Net Income (Loss) Per Share CRA computes basic net income or loss per share utilizing the two-class method, whereby net earnings are allocated to each class of common stock and participating security as if all the net earnings for the period had been distributed. Under the two-class method, basic net income or loss per share is computed by dividing net income or loss allocated to common stock by the weighted-average number of common shares outstanding. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends. Potentially dilutive shares are excluded from the basic net income or loss per share calculation. CRA computes diluted net income or loss per share utilizing the more dilutive of either the two-class method or the treasury stock method. Under the two-class method, diluted net income or loss per share is computed by dividing net income or loss by the sum of the weighted-average number of shares determined from the basic earnings per share computation and the number of common stock equivalents that would have a dilutive effect. Under the treasury stock method, the weighted average number of common shares outstanding is increased by the potentially dilutive common shares. Potentially dilutive shares are related to our restricted stock, stock options, time-vesting RSUs, and performance-vesting RSUs. To the extent that there is a net loss, CRA assumes all common stock equivalents to be anti-dilutive, and they are excluded from diluted weighted-average shares outstanding.
Recent Accounting Standards and Recent Accounting Standards Not Yet Adopted	Recent Accounting Standards Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers In October 2021, the FASB issued Accounting Standards Update ("ASU") No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ("ASU 2021-08"). The ASU requires that an acquirer recognize and measure contract assets and liabilities acquired in a business combination in accordance with ASC Topic 606, Revenue from Contracts with Customers ("ASC 606") at the acquisition date as if the acquirer had originated the contracts rather than adjust them to fair value. CRA elected to early adopt ASU 2021-08 on the first day of fiscal 2022. The adoption of the new standard had no impact on CRA's financial position, results of operations, cash flows, or disclosures on the date of transition. Recent Accounting Standards Not Yet Adopted Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In November 2023, the FASB issued Accounting Standards Update ("ASU") No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"). The ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. ASU 2023-07 also requires that a public entity that has a single reportable segment provide all disclosures required by these amendments and all existing segment disclosures in Topic 280. ASU 2023-07 is effective for CRA for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. CRA plans to adopt the amendments during the fourth fiscal quarter of 2024. CRA is in the process of evaluating the impact of adopting ASU 2023-07. Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued Accounting Standards Update ("ASU") No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). The ASU requires disclosure of specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state, foreign taxes, and individual jurisdiction. ASU 2023-09 also requires income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. ASU 2023-09 is effective for CRA for annual periods beginning after December 15, 2024. CRA plans to adopt the amendments during the annual reporting fiscal year of 2025. CRA is in the process of evaluating the impact of adopting ASU 2023-09.

Share-Based Compensation (Tables)

12 Months Ended

Dec. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of option activity

A summary of option activity during fiscal 2023 from the 2006 Equity Plan is as follows:


	Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
					(in thousands)
Outstanding at December 31, 2022	71,200	$	40.60		$	5,826
Fiscal 2023:
Granted	—	$	—
Exercised	(26,000)	$	30.96		$	1,541
Expired	—	$	—
Forfeited	—	$	—		$	—
Outstanding at December 30, 2023	45,200	$	46.15	4.45	$	2,382
Option exercisable at December 30, 2023	45,200	$	46.15	4.45	$	2,382
Vested or expected to vest at December 30, 2023	45,200	$	46.15	4.45	$	2,382

Schedule of roll-forward of the shares of restricted stock

The following table provides a roll-forward of the shares of restricted stock under the 2006 Equity Incentive Plan over fiscal 2023:


	Shares of Restricted Stock
	Number of Shares	Weighted-Average Grant Date Fair Value
Non-vested at December 31, 2022	26,909	$	72.60
Granted	6,930	$	100.95
Vested	(11,283)	$	62.85
Forfeited	—	$	—
Non-vested at December 30, 2023	22,556	$	86.18

Schedule of roll-forward of the time-vesting restricted stock units

The following table provides a roll-forward of the time-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2023:


	Time-Vesting Restricted Stock Units
	Number of Units	Weighted-Average Grant Date Fair Value
Non-vested at December 31, 2022	74,056	$	62.06
Granted	16,243	$	110.38
Vested	(27,917)	$	57.08
Forfeited	(1,491)	$	89.94
Non-vested at December 30, 2023	60,891	$	76.55

Schedule of outstanding non-vested performance-vesting restricted stock units

The following table provides a roll-forward of the performance-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2023. For purposes of this table, granted PRSUs are counted based on the maximum number of units that could vest upon achievement of the PRSUs' performance conditions which equaled 150% of the PRSU's target number of units for the 2022 grants and 125% of the PRSUs' target number of units for all grants issued prior to 2022.


	Performance-Vesting Restricted Stock Units
	Number of Units	Weighted-Average Grant Date Fair Value
Non-vested at December 31, 2022	95,046	$	66.76
Granted	22,631	$	106.38
Vested	(43,958)	$	57.15
Forfeited	(2,381)	$	59.83
Non-vested at December 30, 2023	71,338	$	85.48

Summary of Significant Accounting Policies - Deferred Compensation (Details)	12 Months Ended
	Dec. 30, 2023
Minimum
Deferred Compensation
Service period (in years)	2 years
Maximum
Deferred Compensation
Service period (in years)	7 years

Leases (Tables)

12 Months Ended

Dec. 30, 2023

Leases [Abstract]

Schedule of lease expenses and lease terms for operating leases

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Operating lease cost	$	18,783	$	18,494	$	18,293
Short-term lease cost	371		285		442
Variable lease cost	6,960		5,986		5,273
Total lease cost	$	26,114	$	24,765	$	24,008

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


	December 30, 2023		December 31, 2022		January 1, 2022
Weighted average remaining lease term—operating leases	5.8 years		6.7 years		7.7 years
Weighted average discount rate—operating leases	3.6	%	3.6	%	3.6	%

Schedule of maturities of lease liabilities related to office space and equipment

At December 30, 2023, CRA had the following maturities of lease liabilities related to office space, all of which are under non-cancellable operating leases (in thousands):


Fiscal Year	Operating Lease Commitments
2024	$	19,865
2025	22,049
2026	21,083
2027	21,184
2028	15,237
Thereafter	22,372
Total lease payments	121,790
Less: imputed interest	(13,035)
Total	$	108,755

Summary of Significant Accounting Policies - Goodwill and Intangible Assets (Details)	12 Months Ended
	Dec. 30, 2023 reporting_unit quarter
Accounting Policies [Abstract]
Number of reporting units \| reporting_unit	1
Number of trailing quarters used to determine the control premium \| quarter	4

Forgivable Loans - Narrative (Details) - loan loan in Millions	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loan balances which full principal and interest were not forgiven	0.0	0.0	0.0
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of forgivable loans or advances (in years)	2 years
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of forgivable loans or advances (in years)	6 years
Interest rates (as a percent)	5.00%

Accrued Expenses

12 Months Ended

Dec. 30, 2023

Accrued Liabilities, Current [Abstract]

Accrued Expenses

Accrued expenses consist of the following (in thousands):


	December 30, 2023		December 31, 2022
Compensation and related expenses	$	143,647	$	138,728
Performance awards	16,556		9,359
Direct project accruals	1,704		1,783
Other	9,133		5,994
Total accrued expenses	$	171,040	$	155,864

As of December 30, 2023 and December 31, 2022, approximately $121.2 million and $116.1 million, respectively, of accrued bonuses for fiscal 2023 and fiscal 2022 were included above in "Compensation and related expenses".

Business Acquisition (Tables)

12 Months Ended

Dec. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of assets acquired and liabilities assumed

The following table is the final allocation of the purchase price to the estimated fair value of assets acquired and liabilities assumed (in thousands):


Assets Acquired
Current assets:
Accounts receivable	$	3,742
Unbilled services	1,382
Prepaid expenses and other current assets	100
Total current assets	5,224
Property and equipment	141
Goodwill	2,409
Intangible assets	4,150
Right-of-use assets	1,210
Other assets	41
Total assets acquired	$	13,175

Liabilities Assumed
Current liabilities:
Accrued expenses	$	1,245
Deferred revenue and other liabilities	161
Current portion of lease liabilities	549
Total current liabilities	1,955
Non-current portion of lease liabilities	661
Total liabilities assumed	$	2,616
Net assets acquired	$	10,559

Revenues and Allowances - Reserves for Unbilled Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Roll forward of the variable consideration and allowances for unbilled services
Balance at beginning of year	$ 1,120	$ 1,364
Increases to reserves, net of recoveries	7,966	9,176
Amounts written off and foreign currency translation	(7,457)	(9,420)
Balance at end of year	$ 1,629	$ 1,120

Net Income Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Numerator:
Net income — basic	$ 38,481	$ 43,619	$ 41,679
Less: net income attributable to participating shares	136	167	175
Net income — diluted	$ 38,345	$ 43,452	$ 41,504
Denominator:
Basic weighted average shares outstanding (shares)	7,008	7,218	7,423
Stock options and restricted stock units (shares)	110	137	198
Diluted (in shares)	7,118	7,355	7,621
Net income per share:
Basic (in dollars per share)	$ 5.48	$ 6.02	$ 5.59
Diluted (in dollars per share)	$ 5.39	$ 5.91	$ 5.45
Calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding
Anti-dilutive securities excluded from EPS computation (in shares)	7	0	3

Leases

12 Months Ended

Dec. 30, 2023

Leases [Abstract]

Leases

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Operating lease cost	$	18,783	$	18,494	$	18,293
Short-term lease cost	371		285		442
Variable lease cost	6,960		5,986		5,273
Total lease cost	$	26,114	$	24,765	$	24,008

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


	December 30, 2023		December 31, 2022		January 1, 2022
Weighted average remaining lease term—operating leases	5.8 years		6.7 years		7.7 years
Weighted average discount rate—operating leases	3.6	%	3.6	%	3.6	%

At December 30, 2023, CRA had the following maturities of lease liabilities related to office space, all of which are under non-cancellable operating leases (in thousands):


Fiscal Year	Operating Lease Commitments
2024	$	19,865
2025	22,049
2026	21,083
2027	21,184
2028	15,237
Thereafter	22,372
Total lease payments	121,790
Less: imputed interest	(13,035)
Total	$	108,755

Certain of our operating leases have terms that impose asset retirement obligations due to office modifications or the periodic redecoration of the premises, which are included in other liabilities on our consolidated balance sheets. As of December 30, 2023 and December 31, 2022, these redecoration and asset retirement obligations were approximately $2.2 million and $1.9 million, respectively.

As of December 30, 2023, CRA had no additional operating leases that had not yet commenced.

Income Taxes - Components of Income, Provision For Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Income before provision for income taxes:
U.S.	$ 41,238	$ 45,387	$ 43,511
Foreign	11,050	13,413	10,764
Income before provision for income taxes	52,288	58,800	54,275
Currently payable:
Federal	11,544	8,805	7,072
Foreign	2,796	2,956	2,517
State	4,101	3,231	2,561
Total current expense	18,441	14,992	12,150
Deferred:
Federal	(2,963)	(21)	(92)
Foreign	(1,041)	114	230
State	(630)	96	308
Total deferred expense (benefit)	(4,634)	189	446
Total tax expense	$ 13,807	$ 15,181	$ 12,596

Related-Party Transactions	12 Months Ended
Related-Party Transactions	Dec. 30, 2023
Related Party Transactions [Abstract]
Related-Party Transactions	Related-Party Transactions CRA made payments to shareholders of CRA who performed consulting services exclusively for CRA in the amounts of $7.2 million, $8.8 million, and $8.0 million in fiscal 2023, fiscal 2022, and fiscal 2021, respectively. These payments to exclusive non-employee experts included payments for consulting services performed for CRA's clients in the ordinary course of business.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Revenues and Allowances - Contract Balances from Contracts with Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue from Contract with Customer [Abstract]
Contract liabilities	$ 6,037	$ 6,977	$ 8,811
Revenue recognized from:
Amounts included in contract liabilities at the beginning of the fiscal year	6,700	8,325	5,185
Performance obligations satisfied in previous fiscal years	$ 2,912	$ 2,207	$ 2,827

Accrued Expenses (Tables)

12 Months Ended

Dec. 30, 2023

Accrued Liabilities, Current [Abstract]

Schedule of accrued expenses

Accrued expenses consist of the following (in thousands):


	December 30, 2023		December 31, 2022
Compensation and related expenses	$	143,647	$	138,728
Performance awards	16,556		9,359
Direct project accruals	1,704		1,783
Other	9,133		5,994
Total accrued expenses	$	171,040	$	155,864

Summary of Significant Accounting Policies - Foreign Currency Translation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Foreign Currency Translation
Transaction gains (losses) recorded in income before provision for income taxes	$ (1,445)	$ 1,889	$ (494)

Income Taxes (Tables)

12 Months Ended

Dec. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of components of income before provision for income taxes

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Income before provision for income taxes:
U.S.	$	41,238	$	45,387	$	43,511
Foreign	11,050		13,413		10,764
Total	$	52,288	$	58,800	$	54,275

Schedule of components of provision (benefit) for income taxes

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Currently payable:
Federal	$	11,544	$	8,805	$	7,072
Foreign	2,796		2,956		2,517
State	4,101		3,231		2,561
Total current expense	18,441		14,992		12,150
Deferred:
Federal	(2,963)		(21)		(92)
Foreign	(1,041)		114		230
State	(630)		96		308
Total deferred expense (benefit)	(4,634)		189		446
Total tax expense	$	13,807	$	15,181	$	12,596

Schedule of reconciliation of tax rates with the federal statutory rate

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


	Fiscal Year		Fiscal Year		Fiscal Year
	2023		2022		2021
Federal statutory rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax benefit	5.0		5.2		5.3
Share-based compensation	(1.1)		(2.4)		(5.0)
Meals & Entertainment Expense	0.9		0.3		0.1
Executive Compensation	1.7		1.6		1.3
Valuation Allowance	(1.5)		0.7		0.6
Other	0.4		(0.6)		(0.1)
Annual effective tax rate	26.4	%	25.8	%	23.2	%

Schedule of components of deferred tax assets (liabilities)

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


	December 30, 2023		December 31, 2022
Deferred tax assets:
Accrued compensation and related expense	$	18,211	$	15,432
Allowance for doubtful accounts	2,100		1,263
Net operating loss carryforwards	883		560
Lease liabilities	27,791		31,552
Foreign exchange and other	19		73
Total gross deferred tax assets	49,004		48,880
Less: valuation allowance	(6)		(749)
Total deferred tax assets, net of valuation allowance	48,998		48,131
Deferred tax liabilities:
Goodwill and other intangible asset amortization	5,599		4,749
Right-of-Use assets	22,472		25,376
Property and equipment	6,761		8,397
Prepaids and other	1,343		1,399
Total deferred tax liabilities	36,175		39,921
Net deferred tax assets	$	12,823	$	8,210

Schedule of aggregate changes in the balances of gross unrecognized tax benefits

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


	Fiscal Year		Fiscal Year
	2023		2022
Balance at beginning of period	$	35	$	41

Reductions as a result of a lapse of the applicable statutes of limitations	(35)		(6)

Balance at end of the period	$	—	$	35

Income Taxes - Deferred Taxes and Operating Loss Carryforwards (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Deferred tax assets:
Accrued compensation and related expense	$ 18,211	$ 15,432
Allowance for doubtful accounts	2,100	1,263
Net operating loss carryforwards	883	560
Lease liabilities	27,791	31,552
Foreign exchange and other	19	73
Total gross deferred tax assets	49,004	48,880
Less: valuation allowance	(6)	(749)
Total deferred tax assets, net of valuation allowance	48,998	48,131
Deferred tax liabilities:
Goodwill and other intangible asset amortization	5,599	4,749
Right-of-Use assets	22,472	25,376
Property and equipment	6,761	8,397
Prepaids and other	1,343	1,399
Total deferred tax liabilities	36,175	39,921
Net deferred tax assets	$ 12,823	$ 8,210

Fair Value of Financial Instruments - Summary of Changes in Contingent Consideration Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Summary of changes in contingent consideration liabilities
Beginning balance	$ 1,056	$ 0
Acquisition-related contingent consideration	0	1,056
Remeasurement of acquisition-related contingent consideration	(934)	0
Accretion	68	0
Ending balance	$ 190	$ 1,056

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Nov. 29, 2022	Apr. 02, 2022	Feb. 28, 2022
Acquired identifiable intangible assets
Goodwill	$ 165,900	$ 164,815	$ 160,829
Accumulated goodwill impairment	71,900	71,893	71,893
Goodwill impairment loss	0	0	0
Impairment of intangible assets	0	0	0
Amortization of expenses related to intangible assets	$ 1,400	$ 1,200	$ 900
Welch Consulting, Ltd.
Acquired identifiable intangible assets
Intangible assets					$ 4,200	$ 4,150
bioStrategies Group, Inc.
Acquired identifiable intangible assets
Intangible assets				$ 1,400

Revenues and Allowances

12 Months Ended

Dec. 30, 2023

Revenue from Contract with Customer [Abstract]

Revenues and Allowances

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

Disaggregation of Revenue

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


	Year Ended		Year Ended		Year Ended
Type of Contract	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Consulting services revenues:
Fixed-price	$	113,983	$	110,129	$	136,276
Time-and-materials	509,993		480,772		429,657
Total	$	623,976	$	590,901	$	565,933

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


	Year Ended		Year Ended		Year Ended
Geographic Breakdown	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Consulting services revenues:
United States	$	493,923	$	470,233	$	451,436
United Kingdom	94,445		89,235		86,191
Other	35,608		31,433		28,306
Total	$	623,976	$	590,901	$	565,933

Reserves for Variable Consideration and Credit Risk

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

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

A rollforward of the variable consideration and doubtful accounts reserves for accounts receivable, which includes allowances for doubtful accounts of $0.6 million and $0.1 million as of December 30, 2023 and December 31, 2022, respectively, is as follows (in thousands):


	Fiscal Year		Fiscal Year
	2023		2022
Balance at beginning of fiscal year	$	2,640	$	3,256
Increases to reserves, net of recoveries	5,510		1,808
Amounts written off and foreign currency translation	(3,815)		(2,424)
Balance at end of fiscal year	$	4,335	$	2,640

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


	Fiscal Year		Fiscal Year
	2023		2022
Balance at beginning of fiscal year	$	1,120	$	1,364
Increases to reserves, net of recoveries	7,966		9,176
Amounts written off and foreign currency translation	(7,457)		(9,420)
Balance at end of fiscal year	$	1,629	$	1,120

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Bad debt expense, net	$	533	$	(345)	$	27

Reimbursable Expenses

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Reimbursable expenses	$	65,277	$	63,318	$	64,532

Contract Balances from Contracts with Customers

CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance-based or contingent fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur. The contract assets balance was immaterial as of December 30, 2023 and December 31, 2022.

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


	December 30, 2023		December 31, 2022		January 1, 2022
Contract liabilities	$	6,037	$	6,977	$	8,811

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Amounts included in contract liabilities at the beginning of the fiscal year	$	6,700	$	8,325	$	5,185
Performance obligations satisfied in previous fiscal years	$	2,912	$	2,207	$	2,827

- Definition

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

+ References

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

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

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

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

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

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

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

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

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

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

+ Details

Net Income Per Share

12 Months Ended

Dec. 30, 2023

Earnings Per Share [Abstract]

Net Income Per Share

CRA calculates basic earnings per share using the two-class method. CRA calculates diluted earnings per share using the more dilutive of either the two-class method or treasury stock method. The two-class method was more dilutive for fiscal 2023, fiscal 2022, and fiscal 2021.

Under the two-class method, net earnings are allocated to each class of common stock and participating security as if all the net earnings for the period had been distributed. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders Net earnings allocable to these participating securities were not material for fiscal 2023, fiscal 2022, and fiscal 2021.

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023		December 31, 2022		January 1, 2022
Numerator:
Net income — basic	$	38,481	$	43,619	$	41,679
Less: net income attributable to participating shares	136		167		175
Net income — diluted	$	38,345	$	43,452	$	41,504
Denominator:
Weighted average shares outstanding — basic	7,008		7,218		7,423
Effect of dilutive stock options and restricted stock units	110		137		198
Weighted average shares outstanding — diluted	7,118		7,355		7,621
Net income per share:
Basic	$	5.48	$	6.02	$	5.59
Diluted	$	5.39	$	5.91	$	5.45

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

Year Ended

December 30,
2023

December 31,
2022

January 1,
2022

Anti-dilutive share-based awards excluded

—

Fair Value of Financial Instruments

12 Months Ended

Dec. 30, 2023

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

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

The following tables show CRA's financial instruments recorded in the consolidated financial statements at fair value on a recurring basis (in thousands):


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


	December 31, 2022
	Level 1		Level 2		Level 3
Assets:
Money market mutual funds	$	—	$	—	$	—
Total Assets	$	—	$	—	$	—
Liabilities:
Contingent consideration liability	$	—	$	—	$	1,056
Total Liabilities	$	—	$	—	$	1,056

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

In the prior fiscal year, CRA recorded a contingent consideration liability of $1.1 million, which pertained to estimated future contingent consideration payments related to the acquisition of bSG. The following table summarizes the changes in the contingent consideration liability (in thousands):


	Fiscal Year		Fiscal Year
	2023		2022
Beginning balance	$	1,056	$	—
Acquisition-related contingent consideration	—		1,056
Remeasurement of acquisition-related contingent consideration	(934)		—
Accretion	68		—

Ending balance	$	190	$	1,056

- Definition

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

+ References + Details

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Accrued Liabilities, Current [Abstract]
Compensation and related expenses	$ 143,647	$ 138,728
Performance awards	16,556	9,359
Direct project accruals	1,704	1,783
Other	9,133	5,994
Total accrued expenses	171,040	155,864
Accrued bonuses	$ 121,200	$ 116,100

Share-Based Compensation - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2023 USD ($) installment shares	Dec. 31, 2022 USD ($) shares	Jan. 01, 2022 USD ($) shares
Share-Based Compensation
Compensation expense	$ 4,400	$ 4,800	$ 4,100
Vested (in shares) \| shares	0
2006 Incentive Plan
Share-Based Compensation
Shares available for grant (in shares) \| shares	661,327
Granted (in shares) \| shares	0	0	0
Aggregate intrinsic value	$ 1,541	$ 4,900	$ 11,200
1998 ESPP
Share-Based Compensation
Shares available for grant (in shares) \| shares	211,777
Number of shares authorized (in shares) \| shares	243,000
Purchase price as a percentage of fair market value (as a percent)	85.00%
Offering period under the plan (in years)	1 year
Shares issued (in shares) \| shares	0	0	0
Restricted stock
Share-Based Compensation
Unrecognized compensation cost, net of expected forfeitures	$ 1,400
Number of vesting installments \| installment	4
Weighted-average period over which cost is expected to be recognized	2 years 6 months
Forfeiture rate (as a percent)	0.90%
Fair value of restricted shares vested	$ 700	$ 600	$ 500
Time-Vesting RSUs
Share-Based Compensation
Unrecognized compensation cost, net of expected forfeitures	$ 3,300
Weighted-average period over which cost is expected to be recognized	2 years 7 months 6 days
Forfeiture rate (as a percent)	0.90%
Fair value of restricted shares vested	$ 1,600	1,400	1,300
Time-Vesting RSUs \| Minimum
Share-Based Compensation
Number of vesting installments \| installment	4
Time-Vesting RSUs \| Maximum
Share-Based Compensation
Number of vesting installments \| installment	5
Options
Share-Based Compensation
Fair value of options vested		$ 100	$ 200
Unrecognized compensation cost, net of expected forfeitures	$ 0
PRSU
Share-Based Compensation
Vesting period (in years)	2 years
PRSU \| Vesting in the first year following performance period \| Grants Before 2022
Share-Based Compensation
Vesting percentage	75.00%
PRSU \| Vesting in the first year following performance period \| 2022 Grants
Share-Based Compensation
Vesting percentage	50.00%
PRSU \| Vesting on the fourth anniversary of date of grant \| Grants Before 2022
Share-Based Compensation
Vesting percentage	25.00%
PRSU \| Vesting on the fourth anniversary of date of grant \| 2022 Grants
Share-Based Compensation
Vesting percentage	25.00%
PRSU \| Vesting on the fifth anniversary of date of grant \| 2022 Grants
Share-Based Compensation
Vesting percentage	25.00%
PRSU \| Minimum
Share-Based Compensation
PRSUs performance measure (as a percent)	50.00%
PRSU \| Maximum
Share-Based Compensation
PRSUs performance measure (as a percent)	150.00%
PRSU \| 2006 Incentive Plan
Share-Based Compensation
Achievement percentage (as a percent)		125.00%

Summary of Significant Accounting Policies - Description of Business (Details)	12 Months Ended
	Dec. 30, 2023 service segment
Accounting Policies [Abstract]
Number of broad areas of consulting services \| service	2
Number of business segment \| segment	1

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Description of Business CRA International, Inc. ("CRA" or the "Company") is a worldwide leading consulting services firm that applies advanced analytic techniques and in-depth industry knowledge to complex engagements for a broad range of clients. CRA offers services in two broad areas: litigation, regulatory, and financial consulting and management consulting. CRA operates in one business segment. CRA operates its business under its registered trade name, Charles River Associates. Fiscal Year and Quarters CRA's fiscal year end is the Saturday nearest December 31 of each year. CRA's fiscal years periodically contain 53 weeks rather than 52 weeks. Fiscal 2023, fiscal 2022, and fiscal 2021 were 52-week years. CRA's fiscal quarter ends are determined as the last Saturday nearest the respective calendar quarter end. Basis of Presentation The consolidated financial statements include the accounts of CRA International, Inc. and its wholly-owned subsidiaries (collectively the "Company") which require consolidation, after the elimination of intercompany accounts and transactions. Certain prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no effect on previously reported results of operations, financial position, or cash flows. Estimates The preparation of financial statements in conformity with GAAP requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of consolidated revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, revenue recognition on fixed-price contracts, variable consideration to be included in the transaction price of revenue contracts, the useful life of long-lived assets, measurement of operating lease right-of-use ("ROU") assets and liabilities, share-based compensation, valuation of contingent consideration liabilities, valuation of acquired intangible assets, goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, accrued incentive compensation, and certain other accrued expenses. These items are monitored and analyzed by CRA for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. CRA bases its estimates on historical experience and various other assumptions that CRA believes to be reasonable under the circumstances. Actual results may differ from those estimates if CRA's assumptions based on past experience or other assumptions do not turn out to be substantially accurate. Cash and Cash Equivalents CRA considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Cash equivalents consist principally of money market funds with original maturities of three months or less when purchased. Concentrations of Credit Risk CRA holds cash in accounts at various third-party financial institutions. At times, these deposits may exceed federally insured limits. As of December 30, 2023, CRA's cash accounts were concentrated at two financial institutions, which potentially exposes CRA to credit risks. The financial institutions are creditworthy and the Company has not experienced any losses related to such accounts. CRA does not believe that there is significant risk of non-performance by the financial institutions, and its cash on deposit is fully liquid. CRA continually monitors the credit ratings of the institutions. Foreign Currency Translation Asset and liability accounts of CRA's foreign subsidiaries are translated into U.S. Dollars at reporting period-end exchange rates and operating accounts are translated at average exchange rates for each fiscal month. The resulting translation adjustments are recorded in shareholders' equity as a component of accumulated other comprehensive income (loss). Foreign currency transactions are remeasured at current exchanges rates, with adjustments recorded as foreign currency gains (losses), net, on the consolidated statements of operations. These foreign currency transactions may be realized or unrealized based upon whether the transaction has settled as of the reporting period-end. The effect of transaction gains and losses recorded in income before provision for income taxes amounted to losses of $1.4 million for fiscal 2023, gains of $1.9 million for fiscal 2022, and losses of $0.5 million for fiscal 2021. Revenue Recognition and Allowances for Accounts Receivable and Unbilled Services Revenue is recognized when CRA satisfies a performance obligation by transferring services promised in a contract to a client in an amount that reflects the consideration that CRA expects to receive in exchange for those services. Performance obligations in CRA's contracts represent distinct or separate service streams that CRA provides to clients. If, at the outset of an arrangement, CRA determines that an enforceable contract does not exist, revenues are deferred until all criteria for an enforceable contract are met. CRA derives substantially all of its revenues from the performance of professional services for its clients. The contracts that CRA enters into and operates under specify whether the engagement will be billed on a time-and-materials basis or a fixed-price basis. •Time-and-materials arrangements require the client to pay based on the number of hours worked at contractually agreed-upon hourly rates. Revenues are recognized from these arrangements based on hours incurred and contracted rates based on a right-to-payment for services completed to date. When a time-and-materials arrangement has a "cap" or "limit" amount, revenue is recognized up to the cap or limit amount specified by the client, based on the efforts or hours incurred and expenses incurred. Thereafter, revenue is reserved pending an amendment of the cap or limit. •Fixed-price arrangements require the client to pay a contractually agreed-upon fee in exchange for a pre-established set of professional services. Fees are based on estimates of the costs and timing for completing a performance obligation. Under fixed-price arrangements, revenues are generally recognized using a proportional performance method, which is based on the ratio of costs incurred to the total estimated costs for completing a performance obligation. CRA's fixed-price arrangements generally have a single performance obligation. For arrangements that contain multiple performance obligations, the fixed price is allocated based on the estimated relative standalone selling prices of the promised services underlying each performance obligation. CRA has elected as a practical expedient to not disclose the aggregate amount of the transaction price allocated to unsatisfied performance obligations as of December 30, 2023 and December 31, 2022, as CRA's contracts have an original expected duration of one year or less or revenue has been recognized at the amount for which CRA has the right to invoice for consulting services performed. Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other third-party vendor expenses, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. Sales, value-added, and other taxes collected on behalf of third parties are excluded from revenue. Commissions to non-employee experts are expensed when incurred if the related amortization period is expected to be one year or less. Differences between the timing of billing and the recognition of revenue are recognized as either unbilled services or deferred revenues in the accompanying consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. Client prepayments and retainers are classified as deferred revenues and recognized over future periods as earned in accordance with the applicable retention agreement. CRA usually issues invoices to its customers on a monthly basis, and payment is usually due upon receipt of the invoice unless contract terms state otherwise. When determining the transaction price of a contract, an adjustment is made if payment from a customer occurs either significantly before or significantly after performance, resulting in a significant financing component. CRA does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays is one year or less. None of CRA's contracts contained a significant financing component as of December 30, 2023 or December 31, 2022. Contract Balances from Contracts with Customers The timing of revenue recognition, billings, and cash collections results in accounts receivables, unbilled services, and contract liabilities on the consolidated balance sheets. Revenues recognized for services performed but not yet billed to clients are recorded as unbilled services. CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance-based or contingent fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur. CRA defines contract liabilities as advance payments from or billings to its clients for services that have not yet been performed or earned. When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after performance obligations have been satisfied and all revenue recognition criteria have been met. Contract liabilities are included in deferred revenue and other liabilities on the consolidated balance sheets. Variable Consideration Variable consideration to be included in the transaction price is estimated using the expected value method. Variable consideration is included in the transaction price if it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Revenues from CRA's consulting services are recorded at the net transaction price, which includes estimates of variable consideration for which reserves are established. Variable consideration reserves are based on specific price concessions and those expected to be extended to CRA clients estimated by CRA's historical realization rates. Reserves for variable consideration are recorded as a component of the allowances for accounts receivable and unbilled services on the consolidated balance sheets. Actual amounts of consideration ultimately received may differ from CRA's estimates. If actual results in the future vary from its estimates, CRA adjusts these estimates in the period such variances become known. Adjustments to the reserves for variable consideration are included in revenues on the consolidated statement of operations. Reserves for Credit Risk CRA's accounts receivable and unbilled services consist of receivables from a broad range of clients in a variety of industries located throughout the U.S. and in other countries. CRA performs a credit evaluation of its clients to minimize its collectability risk. Periodically, CRA will require advance payment from certain clients. However, CRA does not require collateral or other security. CRA maintains allowances for accounts receivable and unbilled services for estimated losses resulting from clients’ failure to make required payments. CRA estimates these allowances based on historical charge-off rates, adjusted for days of sales outstanding and expected changes to clients’ financial conditions during the anticipated collection period. CRA writes off allowances when management determines the balance is uncollectible and all efforts of collection have been exhausted. Bad debt expense, net of recoveries of previously written off allowances, is recorded as a component of selling, general and administrative expenses on the consolidated statements of operations. Costs of Services Costs of services include the salaries, bonuses, share-based compensation expense, forgivable loan amortization, and benefits of our employee consultants. Costs of services also include out-of-pocket and other third-party vendor expenses, and the salaries of support staff whose time is billed directly to clients, such as librarians, editors, and programmers, as well as the amounts billed to us by our outside consultants for services rendered while completing a project. Costs of services does not include depreciation and amortization. Selling, General and Administrative Expenses Selling, general and administrative expenses include salaries, bonuses, share-based compensation expense, and benefits of our administrative and support staff, fees to non-employee experts for generating new business, office rent, marketing, and other costs. Business Combinations CRA accounts for business acquisitions using the acquisition method of accounting, which requires assets acquired and liabilities assumed to be measured and recorded at their estimated fair values as of the acquisition date, with certain exceptions. Right-of-use assets and lease liabilities are recorded on the date of acquisition in accordance with ASC Topic 842, Leases. In addition, contract assets and contract liabilities are recorded in accordance with ASC 606, as we adopted Accounting Standards Update No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers on the first day of fiscal 2022. All other tangible assets and identifiable intangible assets acquired and liabilities assumed are recorded at their fair value as of the date of acquisition. The purchase price is determined as the fair value of consideration transferred. Goodwill is recognized for the excess of consideration transferred over the estimated fair value of the identifiable net assets acquired. Intangible assets that are separate from goodwill and have determinable useful lives are valued separately. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets, discount rates that we believe reflect the risk factors associated with the related cash flows, and estimates of useful lives. The useful lives of identifiable intangible assets acquired in a business acquisition are estimated based on the expected period that we will receive substantially all of the projected future benefits from the intangible asset. Deferred Compensation CRA accounts for performance-based and service-based cash awards using an accrual method where changes in estimates are accounted for prospectively over the remaining service period. To the extent the terms of an award attribute all or a portion of the expected future benefits to a period of service greater than one year, the cost of those benefits is accrued over the employee's or non-employee's requisite service period in a systematic and rational manner. The requisite service period typically ranges from two to seven years starting with the employee's employment date or non-employee's affiliation date. For an employee or non-employee consultant currently affiliated with CRA, the requisite service period generally begins at the start of the award's measurement period. A recipient of such an award is expected to be employed by or affiliated with CRA for the entire measurement period. If the recipient's employment or affiliation with CRA terminates during the measurement period, the amount paid will be determined in accordance with the recipient's specific contract provisions. The terms of award agreements may include the achievement of minimum required financial targets over the award's measurement period. These financial targets may include a measure of revenue generation, profitability, or both. The amount of the liability of the award agreements is estimated based on internally generated financial projections. The process of projecting these financial targets over the measurement period is subjective and requires judgment and estimates. There can be no assurance that the estimates and assumptions used in preparing these projections will prove to be accurate. Leases CRA is a lessee under certain operating leases for office space and equipment. CRA determines whether a contract is a lease at the inception of the contract, based on whether the contract provides CRA the right to control the use of a physically distinct asset or substantially all of the capacity of an asset. At the commencement date, operating lease liabilities and ROU assets are recognized on the consolidated balance sheet. Lease liabilities are based on the present value of lease payments over the lease term, discounted using an incremental borrowing rate specific to the underlying asset. ROU assets are equal to the lease liability, adjusted for payments made to the lessor prior to the lease commencement date and lease incentives received, such as tenant improvement allowances. CRA estimates its incremental borrowing rate for each leased asset based on the interest rate CRA would incur to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment. CRA recognizes rent expense for its operating leases on a straight-line basis over the term of the lease. CRA classifies as short-term leases any leases with an initial noncancellable term of twelve months or less that do not include an option to purchase the underlying asset that CRA is reasonably certain to exercise. ROU assets and lease liabilities related to short-term leases are excluded from the consolidated balance sheets. CRA leases office space and equipment. CRA's equipment leases are generally short-term. CRA's office space leases have remaining lease terms between one and approximately eight years, many of which include one or more options to extend the term for periods of up to five years for each option. Certain office space leases contain options to terminate the lease early, which may include a penalty for exercising the option. Many of the termination options require notice within a specified period, after which the option is no longer available to CRA if not exercised. The extension options and termination options may be exercised at CRA's sole discretion. CRA does not consider in the measurement of ROU assets and lease liabilities an option to extend or terminate a lease if CRA is not reasonably certain to exercise the option. As of December 30, 2023, CRA has not included any options to extend or terminate in its measurement of ROU assets or lease liabilities. Certain of CRA's office space leases impose asset retirement obligations due to office modifications or the periodic redecoration of the premises. These obligations are included in deferred compensation and other non-current liabilities on the consolidated balance sheets and are recorded at a value based on their estimated discounted cash flows. Many of CRA's office space leases include fixed and variable payments. Variable payments relate to real estate taxes, sales or use taxes, insurance, operating expenses, and common area maintenance, which are usually billed at actual amounts incurred proportionate to CRA's rented square feet of the building. Variable payments that do not depend on an index or rate are expensed by CRA as they are incurred and are not included in the measurement of the lease liability. Many of CRA's leases contain both lease and non-lease components. For office space leases, lease and non-lease components are accounted for as a single component. For equipment leases, fixed and variable payments are allocated to each component relative to observable or estimated standalone prices. CRA measures its variable lease costs as the portion of variable payments that are allocated to lease components. Goodwill Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value of the identifiable net assets acquired. Goodwill is tested annually for impairment as of October 15 and if events or changes in circumstances indicate that the carrying value may not be recoverable. CRA assesses goodwill at the reporting unit level. For CRA's fiscal 2023 goodwill impairment analysis, it operated as one reporting unit, which is its consulting services. The annual goodwill impairment test may use a qualitative or quantitative assessment. In performing the qualitative assessment, CRA considers various factors, such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, a sustained decrease in share price, and factors specific to the reporting unit. In performing the quantitative assessment, CRA compares the estimated value of its reporting unit to its net book value to identify potential impairment. CRA estimates the fair value of its consulting business reporting unit utilizing its market capitalization plus an appropriate control premium. Market capitalization is determined by multiplying CRA's shares outstanding by the market price of its common stock. CRA determines the control premium utilizing data from publicly available premium studies for the trailing four quarters for public company transactions in its industry group. If the estimated fair value of the reporting unit is less than its net book value, goodwill is impaired. Intangible Assets Intangible assets are comprised of customer relationship intangibles, which are separable from goodwill and have determinable useful lives. CRA's intangible assets are valued separately and amortized over their estimated useful lives using the straight-line method. Property and Equipment Property and equipment are recorded at cost. Depreciation is calculated using the straight-line method based on the estimated useful lives of approximately three years for computer equipment, three to ten years for computer software, and ten years for furniture and fixtures. Amortization of leasehold improvements is calculated using the straight-line method over the shorter of the lease term or the estimated useful life of the leasehold improvements. Expenditures for maintenance and repairs are expensed as incurred. Expenditures for renewals and betterments are capitalized. Debt Issuance Costs The Company records its debt issuance costs related to its revolving credit facility as an asset and amortizes the costs over the term of the credit agreement using the straight-line method. Debt issuance costs in the amount of $0.2 million and $0.6 million are included in prepaid expenses and other current assets and other assets, respectively, on the consolidated balance sheets as of December 30, 2023. Debt issuance costs in the amount of $0.2 million and $0.7 million are included in prepaid expenses and other current assets and other assets, respectively, on the consolidated balance sheets as of December 31, 2022. Impairment of Long-Lived Assets CRA reviews the carrying value of its long-lived assets (primarily property and equipment, finite-lived intangible assets, and ROU assets) to assess the recoverability of these assets whenever events or circumstances indicate that impairment may have occurred. Factors CRA considers important that could trigger an impairment review include, among others, the following: •a significant underperformance relative to expected historical or projected future operating results; •a significant decrease in the market price of a long-lived asset (asset group); •a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business; •a significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group); •an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); •a current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); •a current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life; and •a significant negative industry or economic trend. If CRA determines that an impairment review is required, CRA would review the expected future undiscounted cash flows to be generated by the assets or asset groups. If CRA determines that the carrying value of long-lived assets or asset groups may not be recoverable, CRA would measure any impairment based on a projected discounted cash flow method using a discount rate determined by CRA to be commensurate with the risk inherent in CRA's current business model. If impairment is indicated through this review, the carrying amount of the assets would be reduced to their estimated fair value. Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurement, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement). CRA's financial instruments, including cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments or because their stated interest rates are indicative of market interest rates. A contingent consideration liability paid in February 2021, pertained to estimated future contingent consideration payments related to the acquisition of C1 Consulting, LLC, an independent consulting firm, and its wholly-owned subsidiary C1 Associates (collectively, "C1"). CRA recorded an additional contingent consideration liability of $1.1 million during fiscal year 2022 related to the acquisition of bioStrategies Group, Inc. (“bSG”). The fair value measurement of the liabilities were based on significant inputs not observed in the market and thus represented a Level 3 measurement. The significant unobservable inputs used in the fair value measurement of the contingent consideration liabilities were CRA's estimate of the payout based on internally generated revenue projections, expected volatility of the revenue projections, and discount rates. The fair value of the contingent consideration had been determined using a Monte Carlo simulation, and was reassessed on a quarterly basis by CRA using additional information as it became available. Changes in the fair value estimate were recorded in costs of services (exclusive of depreciation and amortization) on the consolidated statements of operations. Income Taxes CRA records income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized based on estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases. CRA includes in the estimate of deferred tax assets and liabilities an estimate of the realizable benefits from operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. CRA is required to establish a valuation allowance on its deferred tax assets to reflect the likelihood of realization. Significant management judgment is required in determining deferred tax assets and liabilities and any valuation allowance recorded against its net deferred tax assets. The weight of all available evidence is evaluated to determine whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The decision to record a valuation allowance requires varying degrees of judgment based upon the nature of the item giving rise to the deferred tax asset. If, after a valuation allowance is recorded, it is determined that CRA would be able to realize deferred tax assets in the future in excess of their net recorded amount, CRA would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. CRA's effective tax rate may vary from period to period based on changes in estimated taxable income or loss; changes to the valuation allowance; changes to federal, state, or foreign tax laws; future expansion into areas with varying country, state, and local income tax rates; deductibility of certain costs; uncertain tax positions; expenses by jurisdiction; and results of acquisitions or dispositions. The calculation of CRA's tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different tax jurisdictions. CRA is periodically reviewed by domestic and foreign tax authorities. These reviews include questions regarding the timing and amount of deductions and the allocation of income among various tax jurisdictions. CRA accounts for uncertainties in income tax positions in accordance with ASC Topic 740, Income Taxes ("ASC 740"). The number of years with open tax audits varies depending on the tax jurisdiction. The Company has elected to recognize the tax on global intangible low-taxed income ("GILTI") as a period expense in the period the tax is incurred. As such, CRA has included its GILTI provision associated with current-year operations solely within the estimated annual effective tax rate ("EAETR") and has not provided additional GILTI on deferred items. Share-Based Compensation CRA accounts for equity-based compensation using a fair value based recognition method. Under the fair value recognition requirements of ASC Topic 718, Compensation-Stock Compensation ("ASC Topic 718"), share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. For those awards that are deemed probable of vesting, CRA recognizes the estimated fair value as expense over the requisite service period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. In accordance with ASC Topic 718, for time-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the restricted stock units and awards and recognizes the cost for awards that are probable of vesting over the requisite service period on a straight-line basis. Performance-vesting restricted stock units are expensed using the graded attribution method. The forfeiture rate is based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures. Common Stock and Equity Equity transactions consist primarily of the repurchase by CRA of its common stock under its share repurchase program and the recognition of compensation expense and issuance of common stock under CRA’s 2006 Equity Incentive Plan. The Company repurchases its common stock under its share repurchase program in open market purchases (including through any Rule 10b5-1 plan adopted by CRA) or in privately negotiated transactions in accordance with applicable insider trading and other securities laws and regulations. During the second fiscal quarter of fiscal 2021, CRA repurchased shares of its common stock through a modified "Dutch auction" self-tender offer, as further described in Note 12. The purchase price of common stock is first charged against available paid-in capital (“PIC”) until PIC is exhausted, after which the purchase price is charged to retained earnings. CRA’s common stock has no par value. All shares repurchased have been retired. Net Income (Loss) Per Share CRA computes basic net income or loss per share utilizing the two-class method, whereby net earnings are allocated to each class of common stock and participating security as if all the net earnings for the period had been distributed. Under the two-class method, basic net income or loss per share is computed by dividing net income or loss allocated to common stock by the weighted-average number of common shares outstanding. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends. Potentially dilutive shares are excluded from the basic net income or loss per share calculation. CRA computes diluted net income or loss per share utilizing the more dilutive of either the two-class method or the treasury stock method. Under the two-class method, diluted net income or loss per share is computed by dividing net income or loss by the sum of the weighted-average number of shares determined from the basic earnings per share computation and the number of common stock equivalents that would have a dilutive effect. Under the treasury stock method, the weighted average number of common shares outstanding is increased by the potentially dilutive common shares. Potentially dilutive shares are related to our restricted stock, stock options, time-vesting RSUs, and performance-vesting RSUs. To the extent that there is a net loss, CRA assumes all common stock equivalents to be anti-dilutive, and they are excluded from diluted weighted-average shares outstanding. Recent Accounting Standards Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers In October 2021, the FASB issued Accounting Standards Update ("ASU") No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ("ASU 2021-08"). The ASU requires that an acquirer recognize and measure contract assets and liabilities acquired in a business combination in accordance with ASC Topic 606, Revenue from Contracts with Customers ("ASC 606") at the acquisition date as if the acquirer had originated the contracts rather than adjust them to fair value. CRA elected to early adopt ASU 2021-08 on the first day of fiscal 2022. The adoption of the new standard had no impact on CRA's financial position, results of operations, cash flows, or disclosures on the date of transition. Recent Accounting Standards Not Yet Adopted Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In November 2023, the FASB issued Accounting Standards Update ("ASU") No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"). The ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. ASU 2023-07 also requires that a public entity that has a single reportable segment provide all disclosures required by these amendments and all existing segment disclosures in Topic 280. ASU 2023-07 is effective for CRA for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. CRA plans to adopt the amendments during the fourth fiscal quarter of 2024. CRA is in the process of evaluating the impact of adopting ASU 2023-07. Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued Accounting Standards Update ("ASU") No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). The ASU requires disclosure of specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state, foreign taxes, and individual jurisdiction. ASU 2023-09 also requires income (or loss) from continuing operations before income tax expense (or benefit) disaggregated between domestic and foreign and income tax expense (or benefit) from continuing operations disaggregated by federal (national), state, and foreign. ASU 2023-09 is effective for CRA for annual periods beginning after December 15, 2024. CRA plans to adopt the amendments during the annual reporting fiscal year of 2025. CRA is in the process of evaluating the impact of adopting ASU 2023-09.

Business Acquisition - Narrative (Details) $ in Thousands			12 Months Ended
Business Acquisition - Narrative (Details) $ in Thousands	Nov. 29, 2022 colleague	Feb. 28, 2022 USD ($) colleague	Dec. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)
Business Acquisition [Line Items]
Goodwill			$ 93,989	$ 92,922	$ 88,936
Welch Consulting, Ltd.
Business Acquisition [Line Items]
Number of new colleagues \| colleague		45
Consideration paid for acquisition, net			$ 10,600
Forgivable loans issued in transaction		$ 7,900
Acquired intangible assets, useful life			10 years
Goodwill		$ 2,409
bioStrategies Group, Inc.
Business Acquisition [Line Items]
Number of new colleagues \| colleague	17

- Definition

+ References + Details

Forgivable Loans (Tables)

12 Months Ended

Dec. 30, 2023

Forgivable Loans

Schedule of forgivable loan activity

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


	Fiscal Year		Fiscal Year
	2023		2022
Beginning balance	$	56,456	$	48,591
Advances	23,342		34,984
Repayments	(1,816)		(25)
Reclassifications from accrued expenses or to other assets (1)	—		(2,192)
Amortization	(24,198)		(24,403)
Effects of foreign currency translation	157		(499)
Ending balance	$	53,941	$	56,456
Current portion of forgivable loans	$	8,759	$	9,666
Non-current portion of forgivable loans	$	45,182	$	46,790

_______________________________

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

Forgivable Loans - Summary of Forgivable Loan Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Forgivable loan activity
Beginning balance	$ 56,456	$ 48,591
Advances	23,342	34,984
Repayments	(1,816)	(25)
Reclassifications from accrued expenses or to other assets	0	(2,192)
Amortization	(24,198)	(24,403)
Effects of foreign currency translation	157	(499)
Ending balance	53,941	56,456
Current portion of forgivable loans	8,759	9,666
Non-current portion of forgivable loans	$ 45,182	$ 46,790

Related-Party Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Shareholders
Related-Party Transactions
Payments for consulting services	$ 7.2	$ 8.8	$ 8.0

Share-Based Compensation

12 Months Ended

Dec. 30, 2023

Share-Based Payment Arrangement [Abstract]

Share-Based Compensation

CRA recorded approximately $4.4 million, $4.8 million, and $4.1 million of compensation expense for fiscal 2023, fiscal 2022, and fiscal 2021, respectively, for share-based awards consisting of stock options, shares of restricted stock, time-vesting restricted stock units, and performance-vesting restricted stock units issued to employees and directors, based on their respective estimated grant date fair values. Performance-vesting restricted stock units are expensed using the graded attribution method.

Share-based Compensation Plans. As of December 30, 2023, CRA's active equity-based compensation plans consist of its Amended and Restated 2006 Equity Incentive Plan, as amended (the "2006 Equity Plan"), and its 1998 Employee Stock Purchase Plan (the "1998 ESPP"), a tax-qualified plan under Section 423 of the Internal Revenue Code. CRA has a long-term incentive program, or "LTIP," which is used as a framework for grants made under the 2006 Equity Plan to its senior corporate leaders, practice leaders and key revenue generators. Under the LTIP, participants have received a mixture of stock options, time-vesting restricted stock units, and performance-vesting restricted stock units. CRA's Cash Incentive Plan facilitates grants to LTIP participants of service-based and performance-based cash awards as a component of the LTIP. The LTIP is designed to reward CRA's senior corporate leaders, practice leaders and key revenue generators and provide them with the opportunity to share in the long-term growth of CRA.

2006 Equity Plan: Maximum and Available Shares. The 2006 Equity Plan authorizes the grant of a variety of incentive and performance awards to CRA's directors, employees and non-employee experts, including stock options, shares of restricted stock, restricted stock units, and other equity awards. The shares available for grant under the 2006 Equity Plan as of December 30, 2023 was 661,327.

Stock Options. A summary of option activity during fiscal 2023 from the 2006 Equity Plan is as follows:


	Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
					(in thousands)
Outstanding at December 31, 2022	71,200	$	40.60		$	5,826
Fiscal 2023:
Granted	—	$	—
Exercised	(26,000)	$	30.96		$	1,541
Expired	—	$	—
Forfeited	—	$	—		$	—
Outstanding at December 30, 2023	45,200	$	46.15	4.45	$	2,382
Option exercisable at December 30, 2023	45,200	$	46.15	4.45	$	2,382
Vested or expected to vest at December 30, 2023	45,200	$	46.15	4.45	$	2,382

There were no stock options granted in fiscal 2023, fiscal 2022, and fiscal 2021. CRA determines the weighted average fair market value for stock options granted using the Black-Scholes option-pricing model. Generally, the risk-free interest rate is based on U.S. Treasury interest rates with corresponding terms consistent with the expected life of the stock options. Expected volatility and expected life are based on CRA's historical experience. Expected dividend yield is determined based on CRA's annualized dividend rate per share, as a percentage of average market price of the common stock, on each dividend payment date. The forfeiture rate is based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.

The aggregate intrinsic value of stock options exercised in fiscal 2023, fiscal 2022, and fiscal 2021 was approximately $1.5 million, $4.9 million, and $11.2 million, respectively.

There were no stock options that vested during fiscal 2023. The total fair value of stock options that vested during fiscal 2022, and fiscal 2021 was $0.1 million, and $0.2 million, respectively. As of December 30, 2023, there was no unrecognized compensation cost, net of expected forfeitures, related to non-vested stock options granted. Options granted during or prior to fiscal 2016 expire on the seventh anniversary of the date of grant. Options granted during or after fiscal 2017 expire on the tenth anniversary of the date of grant.

Restricted Stock. CRA grants shares of restricted stock, which are subject to the execution of a restricted stock agreement, under its 2006 Equity Incentive Plan. Generally, shares of restricted stock vest in four equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to shares of restricted stock as of December 30, 2023 was $1.4 million, which is expected to be recognized over a weighted-average period of 2.5 years. The forfeiture rate of 0.9% used for shares of restricted stock was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.

The following table provides a roll-forward of the shares of restricted stock under the 2006 Equity Incentive Plan over fiscal 2023:


	Shares of Restricted Stock
	Number of Shares	Weighted-Average Grant Date Fair Value
Non-vested at December 31, 2022	26,909	$	72.60
Granted	6,930	$	100.95
Vested	(11,283)	$	62.85
Forfeited	—	$	—
Non-vested at December 30, 2023	22,556	$	86.18

The total fair value of shares of restricted stock that vested during fiscal 2023, fiscal 2022, and fiscal 2021 was $0.7 million, $0.6 million, and $0.5 million, respectively.

Time-Vesting RSUs. CRA grants time-vesting restricted stock units, which are subject to the execution of a restricted stock unit agreement, under its 2006 Equity Incentive Plan. Generally, time-vesting restricted stock units vest in four or five equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to time-vesting restricted stock units as of December 30, 2023 was $3.3 million, which is expected to be recognized over a weighted-average period of 2.6 years. The forfeiture rate of 0.9% used for time-vesting restricted stock units was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures.

The following table provides a roll-forward of the time-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2023:


	Time-Vesting Restricted Stock Units
	Number of Units	Weighted-Average Grant Date Fair Value
Non-vested at December 31, 2022	74,056	$	62.06
Granted	16,243	$	110.38
Vested	(27,917)	$	57.08
Forfeited	(1,491)	$	89.94
Non-vested at December 30, 2023	60,891	$	76.55

The total fair value of time-vesting restricted stock units that vested during fiscal 2023, fiscal 2022, and fiscal 2021 was $1.6 million, $1.4 million, and $1.3 million, respectively.

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

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


	Performance-Vesting Restricted Stock Units
	Number of Units	Weighted-Average Grant Date Fair Value
Non-vested at December 31, 2022	95,046	$	66.76
Granted	22,631	$	106.38
Vested	(43,958)	$	57.15
Forfeited	(2,381)	$	59.83
Non-vested at December 30, 2023	71,338	$	85.48

1998 ESPP. In fiscal 1998, CRA adopted the 1998 ESPP, a tax-qualified plan under Section 423 of the Internal Revenue Code. The 1998 ESPP authorizes the issuance of up to an aggregate of 243,000 shares of common stock to participating employees at a purchase price equal to 85% of fair market value on either the first or the last day of the one-year offering period under the plan. In fiscal 2023, fiscal 2022, and fiscal 2021, there were no offering periods under this plan and no shares were issued. As of December 30, 2023, there were 211,777 shares available for grant under the 1998 ESPP.

Revenues and Allowances (Tables)

12 Months Ended

Dec. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of disaggregation of revenue by type of contract and geographic breakdown

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


	Year Ended		Year Ended		Year Ended
Type of Contract	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Consulting services revenues:
Fixed-price	$	113,983	$	110,129	$	136,276
Time-and-materials	509,993		480,772		429,657
Total	$	623,976	$	590,901	$	565,933

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


	Year Ended		Year Ended		Year Ended
Geographic Breakdown	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Consulting services revenues:
United States	$	493,923	$	470,233	$	451,436
United Kingdom	94,445		89,235		86,191
Other	35,608		31,433		28,306
Total	$	623,976	$	590,901	$	565,933

Schedule of rollforward of the variable consideration and allowances for accounts receivable


	Fiscal Year		Fiscal Year
	2023		2022
Balance at beginning of fiscal year	$	2,640	$	3,256
Increases to reserves, net of recoveries	5,510		1,808
Amounts written off and foreign currency translation	(3,815)		(2,424)
Balance at end of fiscal year	$	4,335	$	2,640

Schedule of rollforward of the variable consideration and allowances for unbilled services

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


	Fiscal Year		Fiscal Year
	2023		2022
Balance at beginning of fiscal year	$	1,120	$	1,364
Increases to reserves, net of recoveries	7,966		9,176
Amounts written off and foreign currency translation	(7,457)		(9,420)
Balance at end of fiscal year	$	1,629	$	1,120

Schedule of bad debt expense

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


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Bad debt expense, net	$	533	$	(345)	$	27

Schedule of reimbursable expenses included in revenues

The following expenses are subject to reimbursement (in thousands):


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Reimbursable expenses	$	65,277	$	63,318	$	64,532

Schedule of opening and closing balances and result of changes in contract liability balance (in thousands)

The following table presents the closing balances of CRA's contract liabilities (in thousands):


	December 30, 2023		December 31, 2022		January 1, 2022
Contract liabilities	$	6,037	$	6,977	$	8,811


	Year Ended		Year Ended		Year Ended
	December 30, 2023 (52 weeks)		December 31, 2022 (52 weeks)		January 1, 2022 (52 weeks)
Amounts included in contract liabilities at the beginning of the fiscal year	$	6,700	$	8,325	$	5,185
Performance obligations satisfied in previous fiscal years	$	2,912	$	2,207	$	2,827