Press Release: ROBERT HALF REPORTS FIRST-QUARTER FINANCIAL RESULTS

Dow Jones04-24 04:05

MENLO PARK, Calif., April 23, 2026 /PRNewswire/ -- Robert Half Inc. $(RHI)$ today reported revenues and earnings for the first quarter ended March 31, 2026.

For the three months ended March 31, 2026, net income was $14 million, or $0.14 per share, on revenues of $1.300 billion. For the three months ended March 31, 2025, net income was $17 million, or $0.17 per share, on revenues of $1.352 billion.

"For the first quarter of 2026, global enterprise revenues were $1.3 billion, down 4 percent from last year's first quarter on a reported basis and down 6 percent on an adjusted basis," said M. Keith Waddell, president and chief executive officer of Robert Half. "We are very pleased that talent solutions delivered a second consecutive quarter of positive sequential growth on a same-day constant currency basis, with revenue trends strengthening as the quarter progressed and into early April.

"Overall, we believe market conditions are becoming increasingly conducive to our business, and our unique combination of award-winning high-tech capabilities and high-touch expertise positions us well to deliver meaningful value for clients navigating a dynamic business environment.

"Our employees' continued dedication has earned Robert Half recent recognition as one of America's Most Innovative Companies by Fortune and one of the Fortune 100 Best Companies to Work For$(R)$ . And just this week, we were named by Forbes as one of America's Best Employers for Company Culture," Waddell concluded.

Robert Half management will host a conference call at 5 p.m. ET. The prepared remarks for this call are available now in the Investor Center of the Robert Half website (www.roberthalf.com/investor-center). Simply click on the Quarterly Conference Calls link. The dial-in number is 800-330-6710 (+1-213-279-1505 outside the United States and Canada). The confirmation code to access the call is 1445294.

A recorded replay of the call will be available for audio replay beginning April 23 and will remain accessible for 12 months at https://webcasts.com/RobertHalfQ12026. The conference call also will be archived in audio format on the Company's website at roberthalf.com.

Robert Half is the world's first and largest specialized talent solutions and business consulting firm, connecting highly skilled job seekers with rewarding opportunities at great companies. We offer contract talent and permanent placement solutions in the fields of finance and accounting, technology, marketing and creative, legal, and administrative and customer support, and we also provide executive search services. Robert Half is the parent company of Protiviti(R) , a global consulting firm that delivers internal audit, risk, business and technology consulting solutions. In the last 12 months, Robert Half has been recognized as one of America's Most Innovative Companies by Fortune and, with Protiviti, has been named as a Fortune(R) Most Admired Company$(TM)$ and one of the 100 Best Companies to Work For.

Certain information contained in Management's Discussion and Analysis and in other parts of this report may be deemed forward-looking statements regarding events and financial trends that may affect the future operating results or financial positions of Robert Half Inc. (the "Company"). Forward-looking statements are not guarantees or promises that goals or targets will be met. These statements may be identified by words such as "anticipate," "potential," "estimate," "forecast," "target, " "project," "plan," "intend," "believe," "expect," "should," "could," "would," "may," "might," "will," or variations or negatives thereof or by similar or comparable words or phrases. In addition, historical, current and forward-looking information about the Company's corporate responsibility and compliance programs, including targets or goals, may not be considered material for the Securities and Exchange Commission ("SEC") or other mandatory reporting purposes and may be based on standards for measuring progress that are still developing; on internal controls, diligence or processes that are evolving; on representations reviewed or provided by third parties; and on assumptions that are subject to change in the future. Forward-looking statements are estimates only and are based on management's current expectations; currently available information; and current strategy, plans or forecasts, and involve certain known and unknown risks, uncertainties and assumptions that are difficult to predict, often beyond the Company's control and are inherently uncertain. Forward-looking statements are subject to risks and uncertainties that could cause actual results and outcomes, or the timing of these results or outcomes, to differ materially from those expressed or implied in the statements.

These risks and uncertainties include, but are not limited to, the following: changes to or new interpretations of United States of America ("U.S.") or international tax regulations; the global financial and economic situation; changes in levels of unemployment and other economic conditions in the U.S. or foreign countries where the Company does business, or in particular regions or industries; reduction in the supply of candidates for contract employment or the Company's ability to attract candidates; the development, proliferation and adoption of artificial intelligence ("AI") by the Company and the third parties it serves; the entry of new competitors into the marketplace or expansion by existing competitors; the ability of the Company to maintain existing client relationships and attract new clients in the context of changing economic or competitive conditions; the impact of competitive pressures, including any change in the demand for the Company's services, or the Company's ability to maintain its margins; the possibility of the Company incurring liability for its activities, including the activities of its engagement professionals, or for events impacting its engagement professionals on clients' premises; the possibility that adverse publicity could impact the Company's ability to attract and retain clients and candidates; the success of the Company in attracting, training and retaining qualified management personnel and other staff employees; the Company's ability to comply with governmental regulations affecting personnel services businesses in particular or employer/employee relationships in general; whether there will be ongoing demand for Sarbanes-Oxley or other regulatory compliance services; the Company's reliance on short-term contracts for a significant percentage of its business; litigation relating to prior or current transactions or activities, including litigation that may be disclosed from time to time in the Company's SEC filings; the impact of extreme weather conditions on the Company and its candidates and clients; the ability of the Company to manage its international operations and comply with foreign laws and regulations; the impact of fluctuations in foreign currency exchange rates; the possibility that the additional costs the Company will incur as a result of health care or other reform legislation may adversely affect the Company's profit margins or the demand for the Company's services; the possibility that the Company's computer and communications hardware and software systems could be damaged or their service interrupted, or that the Company could experience a cybersecurity breach; and the possibility that the Company may fail to maintain adequate financial and management controls, and as a result suffer errors in its financial reporting.

Additionally, with respect to Protiviti, other risks and uncertainties include the fact that future success will depend on its ability to retain employees and attract clients; there can be no assurance that there will be ongoing demand for broad-based consulting, regulatory compliance, technology services, public sector or other high-demand advisory services; failure to produce projected revenues could adversely affect financial results; and there is the possibility of involvement in litigation relating to prior or current transactions or activities.

A summary of additional risks and uncertainties can be found in the Annual Report on Form 10-K for the year ended December 31, 2025, and in the Company's other filings with the U.S. Securities and Exchange Commission.

Because long-term contracts are not a significant part of the Company's business, future results cannot be reliably predicted by considering past trends or extrapolating past results. Except as required by law, the Company undertakes no obligation to update information in this report, whether as a result of new information, future events or otherwise, and notwithstanding any historical practice of doing so.

A copy of this release is available at www.roberthalf.com/investor-center.

 
ATTACHED:    Summary of Operations 
              Supplemental Financial Information 
              Non-GAAP Financial Measures 
--------- 
 
 
                              ROBERT HALF INC. 
                           SUMMARY OF OPERATIONS 
                  (in thousands, except per share amounts) 
 
                                                       Three Months Ended 
                                                            March 31, 
                                                    ------------------------ 
                                                       2026         2025 
                                                    -----------  ----------- 
                                                          (Unaudited) 
 
Service revenues                                    $ 1,300,179  $ 1,351,907 
Costs of services                                       820,270      852,862 
                                                    -----------  ----------- 
 
Gross margin                                            479,909      499,045 
 
Selling, general and administrative expenses            442,998      460,163 
                                                    -----------  ----------- 
Operating income                                         36,911       38,882 
Loss from investments held in employee deferred 
 compensation trusts (which is completely offset 
    by related costs and expenses)                        8,227       20,171 
Interest income, net                                    (2,758)      (3,572) 
Income before income taxes                               31,442       22,283 
Provision for income taxes                               17,652        4,933 
                                                    -----------  ----------- 
 
Net income                                           $   13,790   $   17,350 
                                                    ===========  =========== 
 
Diluted net income per share                         $     0.14   $     0.17 
 
Weighted average shares: 
   Basic                                                 99,622      100,666 
   Diluted                                               99,899      101,015 
 
 
                          ROBERT HALF INC. 
                 SUPPLEMENTAL FINANCIAL INFORMATION 
                           (in thousands) 
 
                                               Three Months Ended 
                                                    March 31, 
                                            ------------------------ 
                                               2026         2025 
                                            -----------  ----------- 
                                                  (Unaudited) 
SERVICE REVENUES INFORMATION 
 Contract talent solutions 
 Finance and accounting                      $  538,753   $  562,933 
 Administrative and customer support            149,335      165,627 
 Technology                                     153,758      152,542 
 Elimination of intersegment revenues (1)     (116,830)    (117,897) 
                                            -----------  ----------- 
 Total contract talent solutions                725,016      763,205 
 Permanent placement talent solutions           109,004      112,091 
 Protiviti                                      466,159      476,611 
                                            -----------  ----------- 
 Total service revenues                     $ 1,300,179  $ 1,351,907 
                                            ===========  =========== 
 
 
(1)  Service revenues for finance and accounting, administrative and customer 
     support, and technology include intersegment revenues, which represent 
     revenues from services provided to the Company's Protiviti segment in 
     connection with the Company's blended business solutions. Intersegment 
     revenues for each functional specialization are aggregated and then 
     eliminated as a single line. 
 
 
                                              March 31, 
                                          2026         2025 
                                       -----------  ----------- 
                                             (Unaudited) 
SELECTED BALANCE SHEET INFORMATION: 
 Cash and cash equivalents              $  278,387   $  342,473 
 Accounts receivable, net               $  776,361   $  786,560 
 Total assets                          $ 2,703,702  $ 2,696,953 
 Total current liabilities             $ 1,268,887  $ 1,190,356 
 Total stockholders' equity            $ 1,231,231  $ 1,313,222 
 
 
                                                     Three Months Ended 
                                                          March 31, 
                                                   ----------------------- 
                                                      2026         2025 
                                                   -----------  ---------- 
                                                         (Unaudited) 
SELECTED CASH FLOW INFORMATION: 
 Depreciation                                       $   12,285  $   13,006 
 Capitalized cloud computing implementation costs  $     8,289   $   6,160 
 Capital expenditures                              $     8,495  $   12,394 
 Open market repurchases of common stock (shares)           --         668 
 

ROBERT HALF INC.

NON-GAAP FINANCIAL MEASURES

The financial results of Robert Half Inc. (the "Company") are prepared in conformity with accounting principles generally accepted in the United States of America ("GAAP") and the rules of the SEC. To help readers understand the Company's financial performance, the Company supplements its GAAP financial results with the following non-GAAP measures: adjusted gross margin; adjusted selling, general and administrative expenses; adjusted operating income; and adjusted revenue growth rates.

The following measures: adjusted gross margin, adjusted selling, general and administrative expenses and adjusted operating income, include gains and losses on investments held to fund the Company's obligations under employee deferred compensation plans. The Company provides these measures because they are used by management to review its operational results.

Adjusted revenue growth rates represent year-over-year revenue growth rates after removing the impacts on reported revenues from the changes in the number of billing days and foreign currency exchange rates. The Company provides this data because it focuses on the Company's revenue growth rates attributable to operating activities and aids in evaluating revenue trends over time. The impacts from the changes in billing days and foreign currency exchange rates are calculated as follows:

   -- Billing days impact is calculated by dividing each comparative period's 
      reported revenues by the number of billing days for that period to arrive 
      at a per billing day amount. Same billing day growth rates are then 
      calculated based on the per billing day amounts. Management calculates a 
      global, weighted-average number of billing days for each reporting period 
      based upon inputs from all countries and all functional specializations 
      and segments. 
 
   -- Foreign currency impact is calculated by retranslating current-period 
      international revenues, using foreign currency exchange rates from the 
      prior year's comparable period. 

The non-GAAP financial measures provided herein may not provide information that is directly comparable to that provided by other companies in the Company's industry, as other companies may calculate such financial results differently. The Company's non-GAAP financial measures are not measurements of financial performance under GAAP and should not be considered as alternatives to amounts presented in accordance with GAAP. The Company does not consider these non-GAAP financial measures to be a substitute for, or superior to, the information provided by GAAP financial results. A reconciliation of the non-GAAP financial measures to the most directly comparable GAAP financial measures is provided on the following pages.

 
                                       ROBERT HALF INC. 
                                  NON-GAAP FINANCIAL MEASURES 
                              ADJUSTED GROSS MARGIN (UNAUDITED): 
                                        (in thousands) 
 
                        Three Months Ended March 31,                     Relationships 
                                                                 ------------------------------ 
                   As Reported               As Adjusted          As Reported     As Adjusted 
             ------------------------  ------------------------  --------------  -------------- 
                2026         2025         2026         2025       2026    2025    2026    2025 
             -----------  -----------  -----------  -----------  ------  ------  ------  ------ 
Gross 
Margin 
 Contract 
  talent 
  solutions  $   281,753  $   296,933  $   281,753  $   296,933  38.9 %  38.9 %  38.9 %  38.9 % 
 Permanent 
  placement 
  talent 
  solutions      108,726      111,861      108,726      111,861  99.7 %  99.8 %  99.7 %  99.8 % 
             -----------  -----------  -----------  -----------  ------  ------  ------  ------ 
 Total 
  talent 
  solutions      390,479      408,794      390,479      408,794  46.8 %  46.7 %  46.8 %  46.7 % 
 Protiviti        89,430       90,251       87,426       86,212  19.2 %  18.9 %  18.8 %  18.1 % 
             -----------  -----------  -----------  -----------  ------  ------  ------  ------ 
 Total       $   479,909  $   499,045  $   477,905  $   495,006  36.9 %  36.9 %  36.8 %  36.6 % 
             -----------  -----------  -----------  -----------  ------  ------  ------  ------ 
 

The following tables provide reconciliations of the non-GAAP adjusted gross margin to reported gross margin for the three months ended March 31, 2026 and 2025:

 
                                                 Three Months Ended March 31, 2026                                                                      Three Months Ended March 31, 2025 
                                                                                                                      ----------------------------------------------------------------------------------------------------- 
                                         Permanent                                                                                              Permanent 
                 Contract talent      placement talent      Total talent                                                Contract talent      placement talent      Total talent 
                    solutions            solutions            solutions           Protiviti             Total              solutions            solutions            solutions           Protiviti             Total 
               -------------------  -------------------  -------------------  ------------------  ------------------  -------------------  -------------------  -------------------  ------------------  ------------------ 
                            % of                 % of                 % of                % of                % of                 % of                 % of                 % of                % of                % of 
                   $       Revenue      $       Revenue      $       Revenue     $       Revenue      $      Revenue      $       Revenue      $       Revenue      $       Revenue     $       Revenue      $      Revenue 
               ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  -------  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  ------- 
Gross Margin 
 As Reported   $ 281,753    38.9 %  $ 108,726    99.7 %  $ 390,479    46.8 %  $ 89,430    19.2 %  $ 479,909   36.9 %  $ 296,933    38.9 %  $ 111,861    99.8 %  $ 408,794    46.7 %  $ 90,251    18.9 %  $ 499,045   36.9 % 
 Adjustments 
  (1)                 --        --         --        --         --        --   (2,004)   (0.4 %)    (2,004)  (0.1 %)         --        --         --        --         --        --   (4,039)   (0.8 %)    (4,039)  (0.3 %) 
               ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  -------  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  ------- 
 As Adjusted   $ 281,753    38.9 %  $ 108,726    99.7 %  $ 390,479    46.8 %  $ 87,426    18.8 %  $ 477,905   36.8 %  $ 296,933    38.9 %  $ 111,861    99.8 %  $ 408,794    46.7 %  $ 86,212    18.1 %  $ 495,006   36.6 % 
               ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  -------  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  ------- 
 
 
(1)  Changes in the Company's employee deferred compensation plan obligations 
     related to Protiviti operations are included in costs of services, while 
     the related investment losses are presented separately. The non-GAAP 
     financial adjustments shown in the table above are to reclassify 
     investment losses from investments held in employee deferred compensation 
     trusts to the same line item that includes the corresponding change in 
     obligation. These adjustments have no impact on income before income 
     taxes. 
 
 
                                          ROBERT HALF INC. 
                                    NON-GAAP FINANCIAL MEASURES 
                 ADJUSTED SELLING, GENERAL AND ADMINISTRATIVE EXPENSES (UNAUDITED): 
                                           (in thousands) 
 
                             Three Months Ended March 31,                     Relationships 
                  --------------------------------------------------  ------------------------------ 
                        As Reported               As Adjusted          As Reported     As Adjusted 
                  ------------------------  ------------------------  --------------  -------------- 
                     2026         2025         2026         2025       2026    2025    2026    2025 
                  -----------  -----------  -----------  -----------  ------  ------  ------  ------ 
Selling, General 
and 
 Administrative 
Expenses 
 Contract talent 
  solutions       $   267,081  $   276,212  $   272,440  $   290,242  36.8 %  36.2 %  37.6 %  38.0 % 
 Permanent 
  placement 
  talent 
  solutions           101,806      106,135      102,670      108,237  93.4 %  94.7 %  94.2 %  96.6 % 
                  -----------  -----------  -----------  -----------  ------  ------  ------  ------ 
 Total talent 
  solutions           368,887      382,347      375,110      398,479  44.2 %  43.7 %  45.0 %  45.5 % 
 Protiviti             74,111       77,816       74,111       77,816  15.9 %  16.3 %  15.9 %  16.3 % 
                  -----------  -----------  -----------  -----------  ------  ------  ------  ------ 
 Total            $   442,998  $   460,163  $   449,221  $   476,295  34.1 %  34.0 %  34.6 %  35.2 % 
                  -----------  -----------  -----------  -----------  ------  ------  ------  ------ 
 

The following tables provide reconciliations of the non-GAAP adjusted selling, general and administrative expenses to reported selling, general and administrative expenses for the three months ended March 31, 2026 and 2025:

 
                                                    Three Months Ended March 31, 2026                                                                      Three Months Ended March 31, 2025 
                                                                                                                         ----------------------------------------------------------------------------------------------------- 
                                            Permanent                                                                                              Permanent 
                    Contract talent      placement talent      Total talent                                                Contract talent      placement talent      Total talent 
                       solutions            solutions            solutions           Protiviti             Total              solutions            solutions            solutions           Protiviti             Total 
                  -------------------  -------------------  -------------------  ------------------  ------------------  -------------------  -------------------  -------------------  ------------------  ------------------ 
                               % of                 % of                 % of                % of                % of                 % of                 % of                 % of                % of                % of 
                      $       Revenue      $       Revenue      $       Revenue     $       Revenue      $      Revenue      $       Revenue      $       Revenue      $       Revenue     $       Revenue      $      Revenue 
                  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  -------  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  ------- 
Selling, General 
and 
 Administrative 
Expenses 
 As Reported      $ 267,081    36.8 %  $ 101,806    93.4 %  $ 368,887    44.2 %  $ 74,111    15.9 %  $ 442,998   34.1 %  $ 276,212    36.2 %  $ 106,135    94.7 %  $ 382,347    43.7 %  $ 77,816    16.3 %  $ 460,163   34.0 % 
 Adjustments (1)      5,359     0.8 %        864     0.8 %      6,223     0.8 %        --        --      6,223    0.5 %     14,030     1.8 %      2,102     1.9 %     16,132     1.8 %        --        --     16,132    1.2 % 
                  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  -------  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  ------- 
 As Adjusted      $ 272,440    37.6 %  $ 102,670    94.2 %  $ 375,110    45.0 %  $ 74,111    15.9 %  $ 449,221   34.6 %  $ 290,242    38.0 %  $ 108,237    96.6 %  $ 398,479    45.5 %  $ 77,816    16.3 %  $ 476,295   35.2 % 
                  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  -------  ---------  --------  ---------  --------  ---------  --------  --------  --------  ---------  ------- 
 
 
(1)  Changes in the Company's employee deferred compensation plan obligations 
     related to talent solutions operations are included in selling, general 
     and administrative expenses, while the related investment losses are 
     presented separately. The non-GAAP financial adjustments shown in the 
     table above are to reclassify investment losses from investments held in 
     employee deferred compensation trusts to the same line item that includes 
     the corresponding change in obligation. These adjustments have no impact 
     on income before income taxes. 
 
 
                                     ROBERT HALF INC. 
                                NON-GAAP FINANCIAL MEASURES 
                          ADJUSTED OPERATING INCOME (UNAUDITED): 
                                      (in thousands) 
 
                        Three Months Ended March 31,                   Relationships 
             --------------------------------------------------  -------------------------- 
                   As Reported               As Adjusted         As Reported   As Adjusted 
             ------------------------  ------------------------  ------------  ------------ 
                2026         2025         2026         2025      2026   2025   2026   2025 
             -----------  -----------  -----------  -----------  -----  -----  -----  ----- 
Operating 
Income 
 Contract 
  talent 
  solutions  $    14,672  $    20,721    $   9,313    $   6,691  2.0 %  2.7 %  1.3 %  0.9 % 
 Permanent 
  placement 
  talent 
  solutions        6,920        5,726        6,056        3,624  6.3 %  5.1 %  5.6 %  3.2 % 
             -----------  -----------  -----------  -----------  -----  -----  -----  ----- 
 Total 
  talent 
  solutions       21,592       26,447       15,369       10,315  2.6 %  3.0 %  1.8 %  1.2 % 
 Protiviti        15,319       12,435       13,315        8,396  3.3 %  2.6 %  2.9 %  1.8 % 
             -----------  -----------  -----------  -----------  -----  -----  -----  ----- 
 Total       $    36,911  $    38,882  $    28,684  $    18,711  2.8 %  2.9 %  2.2 %  1.4 % 
             -----------  -----------  -----------  -----------  -----  -----  -----  ----- 
 

The following tables provide reconciliations of the non-GAAP adjusted operating income to reported operating income for the three months ended March 31, 2026 and 2025:

 
                                               Three Months Ended March 31, 2026                                                                  Three Months Ended March 31, 2025 
                                                                                                                  -------------------------------------------------------------------------------------------------- 
                                       Permanent                                                                                          Permanent 
                Contract talent     placement talent      Total talent                                             Contract talent     placement talent      Total talent 
                    solutions           solutions           solutions          Protiviti             Total             solutions           solutions           solutions          Protiviti             Total 
               ------------------  ------------------  ------------------  ------------------  -----------------  ------------------  ------------------  ------------------  ------------------  ------------------ 
                           % of                % of                % of                % of               % of                % of                % of                % of                % of                % of 
                  $       Revenue     $       Revenue     $       Revenue     $       Revenue     $      Revenue     $       Revenue     $       Revenue     $       Revenue     $       Revenue      $      Revenue 
               --------  --------  --------  --------  --------  --------  --------  --------  --------  -------  --------  --------  --------  --------  --------  --------  --------  --------  ---------  ------- 
Operating 
Income 
 As Reported   $ 14,672     2.0 %  $  6,920     6.3 %  $ 21,592     2.6 %  $ 15,319     3.3 %  $ 36,911    2.8 %  $ 20,721     2.7 %  $  5,726     5.1 %  $ 26,447     3.0 %  $ 12,435     2.6 %  $  38,882    2.9 % 
 Adjustments 
  (1)           (5,359)   (0.7 %)     (864)   (0.7 %)   (6,223)   (0.8 %)   (2,004)   (0.4 %)   (8,227)  (0.6 %)  (14,030)   (1.8 %)   (2,102)   (1.9 %)  (16,132)   (1.8 %)   (4,039)   (0.8 %)   (20,171)  (1.5 %) 
               --------  --------  --------  --------  --------  --------  --------  --------  --------  -------  --------  --------  --------  --------  --------  --------  --------  --------  ---------  ------- 
 As Adjusted   $  9,313     1.3 %  $  6,056     5.6 %  $ 15,369     1.8 %  $ 13,315     2.9 %  $ 28,684    2.2 %  $  6,691     0.9 %  $  3,624     3.2 %  $ 10,315     1.2 %  $  8,396     1.8 %  $  18,711    1.4 % 
               --------  --------  --------  --------  --------  --------  --------  --------  --------  -------  --------  --------  --------  --------  --------  --------  --------  --------  ---------  ------- 
 
 
(1)  Changes in the Company's employee deferred compensation plan obligations 
     are included in operating income. The non-GAAP financial adjustments 
     shown in the table above are to reclassify investment losses from 
     investments held in employee deferred compensation trusts to the same 
     line item that includes the corresponding change in obligation. These 
     adjustments have no impact on income before income taxes. 
 
 
                                          ROBERT HALF INC. 
                                     NON-GAAP FINANCIAL MEASURES 
                                REVENUE GROWTH RATES (%) (UNAUDITED): 
 
                         Year-Over-Year Growth Rates          Non-GAAP Year-Over-Year Growth Rates 
                                (As Reported)                             (As Adjusted) 
                   2024              2025             2026  2024              2025              2026 
                   -----  --------------------------  ----  -----  --------------------------  ------ 
                    Q4     Q1     Q2     Q3     Q4     Q1    Q4     Q1     Q2     Q3     Q4      Q1 
                   -----  -----  -----  -----  -----  ----  -----  -----  -----  -----  -----  ------ 
Global 
 Finance and 
  accounting        -9.5  -12.3  -10.8   -9.9   -6.9  -4.3   -9.8  -10.0  -10.8  -10.7   -7.8    -6.3 
 Administrative 
  and customer 
     support        -8.8  -17.2  -13.0  -11.1  -11.4  -9.8   -9.4  -15.2  -13.3  -12.1  -12.5   -11.8 
 Technology         -3.5   -3.4    0.3   -1.5   -1.0   0.8   -4.1   -1.3    0.4   -1.9   -1.2    -0.3 
 Elimination of 
  intersegment 
     revenues 
  (1)               18.9    4.5    2.9    1.1    3.0  -0.9   17.8    6.8    2.5    0.2    2.2    -2.8 
                   -----  -----  -----  -----  -----  ----  -----  -----  -----  -----  -----  ------ 
 Total contract 
  talent 
  solutions        -11.5  -14.0  -11.1  -10.1   -8.2  -5.0  -11.8  -11.8  -11.1  -10.9   -9.0    -6.8 
 Permanent 
  placement 
  talent 
     solutions     -11.1  -10.2  -12.5  -10.7   -5.1  -2.8  -11.4   -7.8  -12.6  -11.4   -5.9    -4.7 
                   -----  -----  -----  -----  -----  ----  -----  -----  -----  -----  -----  ------ 
     Total talent 
      solutions    -11.4  -13.5  -11.3  -10.2   -7.9  -4.7  -11.7  -11.3  -11.3  -11.0   -8.6    -6.6 
 Protiviti           5.3    2.7    1.8   -2.6   -2.0  -2.2    4.5    4.7    1.5   -3.4   -2.8    -3.8 
                   -----  -----  -----  -----  -----  ----  -----  -----  -----  -----  -----  ------ 
 Total              -6.1   -8.4   -7.0   -7.5   -5.8  -3.8   -6.6   -6.2   -7.1   -8.3   -6.6    -5.6 
                   =====  =====  =====  =====  =====  ====  =====  =====  =====  =====  =====  ====== 
 
United States 
 Contract talent 
  solutions        -10.3  -11.8  -10.7  -10.3   -9.5  -7.6  -11.2  -10.7  -10.7  -10.4   -9.2    -7.5 
 Permanent 
  placement 
  talent 
     solutions      -9.6   -8.5  -13.2  -11.3   -5.8  -5.9  -10.4   -7.3  -13.2  -11.4   -5.5    -5.7 
                   -----  -----  -----  -----  -----  ----  -----  -----  -----  -----  -----  ------ 
     Total talent 
      solutions    -10.2  -11.4  -11.0  -10.4   -9.0  -7.4  -11.1  -10.3  -11.0  -10.5   -8.8    -7.3 
 Protiviti           6.6    2.3   -0.7   -5.5   -5.9  -6.4    5.6    3.6   -0.7   -5.6   -5.6    -6.3 
                   -----  -----  -----  -----  -----  ----  -----  -----  -----  -----  -----  ------ 
 Total              -4.7   -6.9   -7.4   -8.6   -7.9  -7.1   -5.7   -5.7   -7.4   -8.7   -7.6    -6.9 
                   =====  =====  =====  =====  =====  ====  =====  =====  =====  =====  =====  ====== 
 
International 
 Contract talent 
  solutions        -15.2  -20.7  -12.5   -9.7   -4.0   4.3  -13.9  -16.2  -12.9  -12.4   -8.7    -3.4 
 Permanent 
  placement 
  talent 
     solutions     -14.7  -14.5  -10.6   -9.0   -3.5   5.7  -13.7  -10.1  -11.2  -11.2   -7.0    -0.9 
                   -----  -----  -----  -----  -----  ----  -----  -----  -----  -----  -----  ------ 
     Total talent 
      solutions    -15.1  -19.8  -12.2   -9.6   -3.9   4.5  -13.9  -15.3  -12.6  -12.2   -8.4    -3.0 
 Protiviti           0.2    4.4   13.1   11.1   14.7  16.0   -0.4    7.9   10.7    7.5    9.1     8.1 
                   -----  -----  -----  -----  -----  ----  -----  -----  -----  -----  -----  ------ 
 Total             -10.9  -13.6   -5.3   -3.8    1.8   8.1  -10.2   -9.4   -6.3   -6.7   -3.0     0.4 
                   =====  =====  =====  =====  =====  ====  =====  =====  =====  =====  =====  ====== 
 
 
(1)  Service revenues for finance and accounting, administrative and customer 
     support, and technology include intersegment revenues, which represent 
     revenues from services provided to Protiviti in connection with the 
     Company's blended business solutions. Intersegment revenues for each 
     functional specialization are aggregated and then eliminated as a single 
     line item. 
 

The non-GAAP financial measures included in the table above adjust for the following items:

Billing Days. The "As Reported" revenue growth rates are based upon reported revenues. Management calculates the billing day impact by dividing each comparative period's reported revenues by the number of billing days for that period to arrive at a per billing day amount. Same billing day growth rates are then calculated based on the per billing day amounts. Management calculates a global, weighted-average number of billing days for each reporting period based upon input from all countries and all functional specializations and segments.

Foreign Currency Translation. The "As Reported" revenue growth rates are based upon reported revenues, which include the impact of changes in foreign currency exchange rates. The foreign currency impact is calculated by retranslating current-period international revenues, using foreign currency exchange rates from the prior year's comparable period.

The term "As Adjusted" means that the impact of different billing days and constant currency fluctuations are removed from the revenue growth rate calculation. A reconciliation of the non-GAAP year-over-year revenue growth rates to the "As Reported" year-over-year revenue growth rates is included herein, on Pages 10-12.

 
                         ROBERT HALF INC. 
                   NON-GAAP FINANCIAL MEASURES 
       REVENUE GROWTH RATE (%) RECONCILIATION (UNAUDITED): 
 
             Year-Over-Year Revenue Growth -- GLOBAL 
------------------------------------------------------------------ 
                    Q4      Q1      Q2                        Q1 
                   2024    2025    2025   Q3 2025  Q4 2025   2026 
                  ------  ------  ------  -------  -------  ------ 
Finance and 
accounting 
   As Reported      -9.5   -12.3   -10.8     -9.9     -6.9    -4.3 
   Billing Days 
    Impact          -0.8     1.3     0.4     -0.2      0.3     0.0 
   Currency 
    Impact           0.5     1.0    -0.4     -0.6     -1.2    -2.0 
                  ------  ------  ------  -------  -------  ------ 
   As Adjusted      -9.8   -10.0   -10.8    -10.7     -7.8    -6.3 
                  ------  ------  ------  -------  -------  ------ 
 
Administrative 
and customer 
support 
   As Reported      -8.8   -17.2   -13.0    -11.1    -11.4    -9.8 
   Billing Days 
    Impact          -0.8     1.3     0.4      0.0      0.3     0.0 
   Currency 
    Impact           0.2     0.7    -0.7     -1.0     -1.4    -2.0 
                  ------  ------  ------  -------  -------  ------ 
   As Adjusted      -9.4   -15.2   -13.3    -12.1    -12.5   -11.8 
                  ------  ------  ------  -------  -------  ------ 
 
Technology 
   As Reported      -3.5    -3.4     0.3     -1.5     -1.0     0.8 
   Billing Days 
    Impact          -0.7     1.4     0.5     -0.1      0.3     0.0 
   Currency 
    Impact           0.1     0.7    -0.4     -0.3     -0.5    -1.1 
   As Adjusted      -4.1    -1.3     0.4     -1.9     -1.2    -0.3 
 
Elimination of 
intersegment 
revenues 
   As Reported      18.9     4.5     2.9      1.1      3.0    -0.9 
   Billing Days 
    Impact          -1.0     1.6     0.5     -0.1      0.4     0.0 
   Currency 
    Impact          -0.1     0.7    -0.9     -0.8     -1.2    -1.9 
                  ------  ------  ------  -------  -------  ------ 
   As Adjusted      17.8     6.8     2.5      0.2      2.2    -2.8 
                  ------  ------  ------  -------  -------  ------ 
 
Total contract 
talent 
solutions 
   As Reported     -11.5   -14.0   -11.1    -10.1     -8.2    -5.0 
   Billing Days 
    Impact          -0.7     1.3     0.4     -0.2      0.3     0.0 
   Currency 
    Impact           0.4     0.9    -0.4     -0.6     -1.1    -1.8 
   As Adjusted     -11.8   -11.8   -11.1    -10.9     -9.0    -6.8 
                  ------  ------  ------  -------  -------  ------ 
 
Permanent 
placement 
talent 
solutions 
   As Reported     -11.1   -10.2   -12.5    -10.7     -5.1    -2.8 
   Billing Days 
    Impact          -0.7     1.3     0.5     -0.1      0.3     0.0 
   Currency 
    Impact           0.4     1.1    -0.6     -0.6     -1.1    -1.9 
                  ------  ------  ------  -------  -------  ------ 
   As Adjusted     -11.4    -7.8   -12.6    -11.4     -5.9    -4.7 
                  ------  ------  ------  -------  -------  ------ 
 
Total talent 
solutions 
   As Reported     -11.4   -13.5   -11.3    -10.2     -7.9    -4.7 
   Billing Days 
    Impact          -0.7     1.2     0.4     -0.2      0.4     0.0 
   Currency 
    Impact           0.4     1.0    -0.4     -0.6     -1.1    -1.9 
   As Adjusted     -11.7   -11.3   -11.3    -11.0     -8.6    -6.6 
                  ------  ------  ------  -------  -------  ------ 
 
Protiviti 
   As Reported       5.3     2.7     1.8     -2.6     -2.0    -2.2 
   Billing Days 
    Impact          -0.8     1.5     0.4     -0.2      0.3     0.0 
   Currency 
    Impact           0.0     0.5    -0.7     -0.6     -1.1    -1.6 
   As Adjusted       4.5     4.7     1.5     -3.4     -2.8    -3.8 
                  ------  ------  ------  -------  -------  ------ 
 
Total 
   As Reported      -6.1    -8.4    -7.0     -7.5     -5.8    -3.8 
   Billing Days 
    Impact          -0.8     1.4     0.4     -0.2      0.3     0.0 
   Currency 
    Impact           0.3     0.8    -0.5     -0.6     -1.1    -1.8 
                  ------  ------  ------  -------  -------  ------ 
   As Adjusted      -6.6    -6.2    -7.1     -8.3     -6.6    -5.6 
                  ------  ------  ------  -------  -------  ------ 
 
 
                         ROBERT HALF INC. 
                   NON-GAAP FINANCIAL MEASURES 
       REVENUE GROWTH RATE (%) RECONCILIATION (UNAUDITED): 
 
          Year-Over-Year Revenue Growth -- UNITED STATES 
------------------------------------------------------------------ 
                                                              Q1 
               Q4 2024  Q1 2025  Q2 2025  Q3 2025  Q4 2025   2026 
               -------  -------  -------  -------  -------  ------ 
Contract 
talent 
solutions 
   As 
    Reported     -10.3    -11.8    -10.7    -10.3     -9.5    -7.6 
   Billing 
    Days 
    Impact        -0.9      1.1      0.0     -0.1      0.3     0.1 
   Currency 
   Impact            _        _        _        _        _       _ 
               -------  -------  -------  -------  -------  ------ 
   As 
    Adjusted     -11.2    -10.7    -10.7    -10.4     -9.2    -7.5 
               -------  -------  -------  -------  -------  ------ 
 
Permanent 
placement 
talent 
solutions 
   As 
    Reported      -9.6     -8.5    -13.2    -11.3     -5.8    -5.9 
   Billing 
    Days 
    Impact        -0.8      1.2      0.0     -0.1      0.3     0.2 
   Currency 
   Impact            _        _        _        _        _       _ 
               -------  -------  -------  -------  -------  ------ 
   As 
    Adjusted     -10.4     -7.3    -13.2    -11.4     -5.5    -5.7 
               -------  -------  -------  -------  -------  ------ 
 
Total talent 
solutions 
   As 
    Reported     -10.2    -11.4    -11.0    -10.4     -9.0    -7.4 
   Billing 
    Days 
    Impact        -0.9      1.1      0.0     -0.1      0.2     0.1 
   Currency 
   Impact            _        _        _        _        _       _ 
               -------  -------  -------  -------  -------  ------ 
   As 
    Adjusted     -11.1    -10.3    -11.0    -10.5     -8.8    -7.3 
               -------  -------  -------  -------  -------  ------ 
 
Protiviti 
   As 
    Reported       6.6      2.3     -0.7     -5.5     -5.9    -6.4 
   Billing 
    Days 
    Impact        -1.0      1.3      0.0     -0.1      0.3     0.1 
   Currency 
   Impact            _        _        _        _        _       _ 
               -------  -------  -------  -------  -------  ------ 
   As 
    Adjusted       5.6      3.6     -0.7     -5.6     -5.6    -6.3 
               -------  -------  -------  -------  -------  ------ 
 
Total 
   As 
    Reported      -4.7     -6.9     -7.4     -8.6     -7.9    -7.1 
   Billing 
    Days 
    Impact        -1.0      1.2      0.0     -0.1      0.3     0.2 
   Currency 
   Impact            _        _        _        _        _       _ 
               -------  -------  -------  -------  -------  ------ 
   As 
    Adjusted      -5.7     -5.7     -7.4     -8.7     -7.6    -6.9 
               -------  -------  -------  -------  -------  ------ 
 
 
                         ROBERT HALF INC. 
                   NON-GAAP FINANCIAL MEASURES 
       REVENUE GROWTH RATE (%) RECONCILIATION (UNAUDITED): 
 
          Year-Over-Year Revenue Growth -- INTERNATIONAL 
------------------------------------------------------------------ 
                                                              Q1 
               Q4 2024  Q1 2025  Q2 2025  Q3 2025  Q4 2025   2026 
               -------  -------  -------  -------  -------  ------ 
Contract 
talent 
solutions 
   As 
    Reported     -15.2    -20.7    -12.5     -9.7     -4.0     4.3 
   Billing 
    Days 
    Impact        -0.4      0.6      1.4      0.0      0.1     0.6 
   Currency 
    Impact         1.7      3.9     -1.8     -2.7     -4.8    -8.3 
   As 
    Adjusted     -13.9    -16.2    -12.9    -12.4     -8.7    -3.4 
               -------  -------  -------  -------  -------  ------ 
 
Permanent 
placement 
talent 
solutions 
   As 
    Reported     -14.7    -14.5    -10.6     -9.0     -3.5     5.7 
   Billing 
    Days 
    Impact        -0.4      0.6      1.4      0.0      0.2     0.6 
   Currency 
    Impact         1.4      3.8     -2.0     -2.2     -3.7    -7.2 
               -------  -------  -------  -------  -------  ------ 
   As 
    Adjusted     -13.7    -10.1    -11.2    -11.2     -7.0    -0.9 
               -------  -------  -------  -------  -------  ------ 
 
Total talent 
solutions 
   As 
    Reported     -15.1    -19.8    -12.2     -9.6     -3.9     4.5 
   Billing 
    Days 
    Impact        -0.5      0.6      1.4      0.0      0.1     0.7 
   Currency 
    Impact         1.7      3.9     -1.8     -2.6     -4.6    -8.2 
   As 
    Adjusted     -13.9    -15.3    -12.6    -12.2     -8.4    -3.0 
               -------  -------  -------  -------  -------  ------ 
 
Protiviti 
   As 
    Reported       0.2      4.4     13.1     11.1     14.7    16.0 
   Billing 
    Days 
    Impact        -0.4      0.7      1.7      0.0      0.1     0.7 
   Currency 
    Impact        -0.2      2.8     -4.1     -3.6     -5.7    -8.6 
   As 
    Adjusted      -0.4      7.9     10.7      7.5      9.1     8.1 
               -------  -------  -------  -------  -------  ------ 
 
Total 
   As 
    Reported     -10.9    -13.6     -5.3     -3.8      1.8     8.1 
   Billing 
    Days 
    Impact        -0.5      0.6      1.5      0.0      0.2     0.6 
   Currency 
    Impact         1.2      3.6     -2.5     -2.9     -5.0    -8.3 
               -------  -------  -------  -------  -------  ------ 
   As 
    Adjusted     -10.2     -9.4     -6.3     -6.7     -3.0     0.4 
               -------  -------  -------  -------  -------  ------ 
 

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SOURCE Robert Half

 

(END) Dow Jones Newswires

April 23, 2026 16:05 ET (20:05 GMT)

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