Form 8-K
8-K — ROBERT HALF INC.
Accession: 0000315213-26-000049
Filed: 2026-10-22
Period: 2026-10-22
CIK: 0000315213
SIC: 7363 (SERVICES-HELP SUPPLY SERVICES)
Item: Results of Operations and Financial Condition
Item: Financial Statements and Exhibits
Documents
8-K — rhi-20261022.htm (Primary)
EX-99.1 (rhiq32026ex991.htm)
XML — IDEA: XBRL DOCUMENT (R1.htm)
8-K
8-K (Primary)
Filename: rhi-20261022.htm · Sequence: 1
rhi-20261022
0000315213false00003152132026-10-222026-10-22
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
____________________
FORM 8-K
____________________
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) October 22, 2026
____________________
Robert Half Inc.
(Exact name of registrant as specified in its charter)
____________________
Delaware 01-10427 94-1648752
(State or other jurisdiction
of incorporation) (Commission
File Number) (IRS Employer
Identification No.)
2884 Sand Hill Road, Suite 200, Menlo Park, CA 94025
(Address of principal executive offices) (Zip Code)
Registrant’s telephone number, including area code: (650) 234-6000
NO CHANGE
(Former name or former address, if changed since last report.)
____________________
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class Trading Symbol(s) Name of each exchange on which registered
Common Stock, Par Value $.001 per Share RHI New York Stock Exchange
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item 2.02 Results of Operations and Financial Condition.
On October 22, 2026, Robert Half Inc. issued a press release reporting earnings for the third fiscal quarter of 2026. A copy of the press release is attached hereto as Exhibit 99.1.
The foregoing information in this Current Report on Form 8-K, including Exhibit 99.1 attached hereto, is being “furnished” and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and shall not be incorporated by reference in any filing under the Securities Exchange Act of 1934, as amended, or the Securities Act of 1933, as amended, except as expressly set forth by specific reference in such future filing.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit Description
99.1
Robert Half Inc. October 22, 2026 Press Release.
104
Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Robert Half Inc.
Date: October 22, 2026
By: /s/ Michael C. Buckley
Name: Michael C. Buckley
Title: Executive Vice President, Chief Financial Officer
EX-99.1
EX-99.1
Filename: rhiq32026ex991.htm · Sequence: 2
Document
Exhibit 99.1
FOR IMMEDIATE RELEASE
Contact:
M. Keith Waddell
President and Chief Executive Officer
(650) 234-6000
ROBERT HALF REPORTS THIRD-QUARTER FINANCIAL RESULTS
MENLO PARK, Calif., October 22, 2026 — Robert Half Inc. (NYSE: RHI) today reported revenues and earnings for the third quarter ended September 30, 2026.
For the three months ended September 30, 2026, net income was $50 million, or $0.49 per share, on revenues of $1.359 billion. For the three months ended September 30, 2025, net income was $43 million, or $0.43 per share, on revenues of $1.354 billion.
For the nine months ended September 30, 2026, net income was $90 million, or $0.90 per share, on revenues of $3.996 billion. For the nine months ended September 30, 2025, net income was $101 million, or $1.01 per share, on revenues of $4.076 billion.
“For the third quarter of 2026, global enterprise revenues were $1.359 billion, roughly flat with last year on an adjusted basis,” said M. Keith Waddell, president and chief executive officer of Robert Half. “Talent solutions returned to adjusted year-over-year revenue growth for the first time since 2022, with revenues increasing 2 percent. Global enterprise earnings exceeded the midpoint of our third-quarter guidance.
“Hiring activity continues to improve, supported by gradually improving market conditions. Demand for risk and compliance consulting services also showed encouraging signs of improvement during the quarter. Our combination of innovative technology, specialized expertise and high-touch client service positions us well to deliver the talent and consulting solutions clients need to advance their business priorities.
“We want to recognize and thank our employees around the world for their continued dedication to our clients. Their commitment is reflected in Robert Half’s recent accolades, including being named among Fortune’s Best Workplaces in Consulting & Professional Services, Forbes’ World’s Best Employers and Forbes’ World’s Top Companies for Women,” 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 5205953.
A recorded replay of the call will be available for audio replay beginning October 22 and will remain accessible for 12 months at https://webcasts.com/RobertHalfQ32026. 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®, 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® Most Admired Company™ 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
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ROBERT HALF INC.
SUMMARY OF OPERATIONS
(in thousands, except per share amounts)
Three Months Ended
September 30, Nine Months Ended
September 30,
2026 2025 2026 2025
(Unaudited) (Unaudited)
Service revenues $ 1,359,297 $ 1,354,477 $ 3,995,841 $ 4,076,127
Costs of services 827,202 850,246 2,509,810 2,563,377
Gross margin 532,095 504,231 1,486,031 1,512,750
Selling, general and administrative expenses 457,247 490,643 1,436,571 1,458,740
Operating income 74,848 13,588 49,460 54,010
(Income) loss from investments held in employee deferred compensation trusts (which is completely offset by related costs and expenses) 2,296 (47,621) (90,355) (85,104)
Interest income, net (2,114) (2,510) (6,885) (8,321)
Income before income taxes 74,666 63,719 146,700 147,435
Provision for income taxes 24,796 20,803 56,722 46,201
Net income $ 49,870 $ 42,916 $ 89,978 $ 101,234
Diluted net income per share $ 0.49 $ 0.43 $ 0.90 $ 1.01
Weighted average shares:
Basic 99,963 99,897 99,844 100,321
Diluted 100,940 100,041 100,383 100,529
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ROBERT HALF INC.
SUPPLEMENTAL FINANCIAL INFORMATION
(in thousands)
Three Months Ended
September 30, Nine Months Ended
September 30,
2026 2025 2026 2025
(Unaudited) (Unaudited)
SERVICE REVENUES INFORMATION
Contract talent solutions
Finance and accounting $ 565,593 $ 553,364 $ 1,656,068 $ 1,671,923
Administrative and customer support 154,365 158,689 458,559 489,907
Technology 165,051 157,851 481,011 468,796
Elimination of intersegment revenues (1) (126,179) (123,681) (364,387) (361,390)
Total contract talent solutions 758,830 746,223 2,231,251 2,269,236
Permanent placement talent solutions 116,946 110,125 343,941 336,929
Protiviti 483,521 498,129 1,420,649 1,469,962
Total service revenues $ 1,359,297 $ 1,354,477 $ 3,995,841 $ 4,076,127
(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.
September 30,
2026 2025
(Unaudited)
SELECTED BALANCE SHEET INFORMATION:
Cash and cash equivalents $ 321,291 $ 365,289
Accounts receivable, net $ 826,156 $ 838,002
Total assets $ 2,849,502 $ 2,846,378
Total current liabilities $ 1,439,794 $ 1,364,925
Total stockholders’ equity $ 1,208,970 $ 1,286,092
Nine Months Ended September 30,
2026 2025
(Unaudited)
SELECTED CASH FLOW INFORMATION:
Capital expenditures, including capitalized cloud computing implementation costs $ (46,863) $ (62,243)
Net cash flows before financing activities $ 47,147 $ 74,811
Repurchases of common stock $ (6,770) $ (92,069)
Dividends paid $ (179,841) $ (179,549)
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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.
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ROBERT HALF INC.
NON-GAAP FINANCIAL MEASURES
ADJUSTED GROSS MARGIN (UNAUDITED):
(in thousands)
Three Months Ended September 30, Relationships Nine Months Ended September 30, Relationships
As Reported As Adjusted As Reported As Adjusted As Reported As Adjusted As Reported As Adjusted
2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025
Gross Margin
Contract talent solutions
$ 298,230 $ 290,121 $ 298,230 $ 290,121 39.3 % 38.9 % 39.3 % 38.9 % $ 872,405 $ 884,421 $ 872,405 $ 884,421 39.1 % 39.0 % 39.1 % 39.0 %
Permanent placement talent solutions
116,676 109,903 116,676 109,903 99.8 % 99.8 % 99.8 % 99.8 % 343,225 336,315 343,225 336,315 99.8 % 99.8 % 99.8 % 99.8 %
Total talent solutions 414,906 400,024 414,906 400,024 47.4 % 46.7 % 47.4 % 46.7 % 1,215,630 1,220,736 1,215,630 1,220,736 47.2 % 46.8 % 47.2 % 46.8 %
Protiviti
117,189 104,207 116,451 114,627 24.2 % 20.9 % 24.1 % 23.0 % 270,401 292,014 291,047 311,196 19.0 % 19.9 % 20.5 % 21.2 %
Total $ 532,095 $ 504,231 $ 531,357 $ 514,651 39.1 % 37.2 % 39.1 % 38.0 % $ 1,486,031 $ 1,512,750 $ 1,506,677 $ 1,531,932 37.2 % 37.1 % 37.7 % 37.6 %
The following tables provide reconciliations of the non-GAAP adjusted gross margin to reported gross margin for the three months ended September 30, 2026 and 2025:
Three Months Ended September 30, 2026 Three Months Ended September 30, 2025
Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total
$ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue
Gross Margin
As Reported $ 298,230 39.3 % $ 116,676 99.8 % $ 414,906 47.4 % $ 117,189 24.2 % $ 532,095 39.1 % $ 290,121 38.9 % $ 109,903 99.8 % $ 400,024 46.7 % $ 104,207 20.9 % $ 504,231 37.2 %
Adjustments (1) — — — — — — (738) (0.1 %) (738) — — — — — — — 10,420 2.1 % 10,420 0.8 %
As Adjusted $ 298,230 39.3 % $ 116,676 99.8 % $ 414,906 47.4 % $ 116,451 24.1 % $ 531,357 39.1 % $ 290,121 38.9 % $ 109,903 99.8 % $ 400,024 46.7 % $ 114,627 23.0 % $ 514,651 38.0 %
The following tables provide reconciliations of the non-GAAP adjusted gross margin to reported gross margin for the nine months ended September 30, 2026 and 2025:
Nine Months Ended September 30, 2026 Nine Months Ended September 30, 2025
Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total
$ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue
Gross Margin
As Reported $ 872,405 39.1 % $ 343,225 99.8 % $ 1,215,630 47.2 % $ 270,401 19.0 % $ 1,486,031 37.2 % $ 884,421 39.0 % $ 336,315 99.8 % $ 1,220,736 46.8 % $ 292,014 19.9 % $ 1,512,750 37.1 %
Adjustments (1) — — — — — — 20,646 1.5 % 20,646 0.5 % — — — — — — 19,182 1.3 % 19,182 0.5 %
As Adjusted $ 872,405 39.1 % $ 343,225 99.8 % $ 1,215,630 47.2 % $ 291,047 20.5 % $ 1,506,677 37.7 % $ 884,421 39.0 % $ 336,315 99.8 % $ 1,220,736 46.8 % $ 311,196 21.2 % $ 1,531,932 37.6 %
(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 (income) loss is presented separately. The non-GAAP financial adjustments shown in the table above are to reclassify investment (income) loss 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.
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ROBERT HALF INC.
NON-GAAP FINANCIAL MEASURES
ADJUSTED SELLING, GENERAL AND ADMINISTRATIVE EXPENSES (UNAUDITED):
(in thousands)
Three Months Ended September 30, Relationships Nine Months Ended September 30, Relationships
As Reported As Adjusted As Reported As Adjusted As Reported As Adjusted As Reported As Adjusted
2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025
Selling, General and
Administrative Expenses
Contract talent solutions
$ 274,371 $ 306,844 $ 275,701 $ 273,755 36.2 % 41.1 % 36.3 % 36.7 % $ 884,490 $ 901,927 $ 822,759 $ 842,941 39.6 % 39.7 % 36.9 % 37.1 %
Permanent placement talent solutions
103,720 106,404 103,948 102,292 88.7 % 96.6 % 88.9 % 92.9 % 321,525 323,757 313,547 316,821 93.5 % 96.1 % 91.2 % 94.0 %
Total talent solutions 378,091 413,248 379,649 376,047 43.2 % 48.3 % 43.4 % 43.9 % 1,206,015 1,225,684 1,136,306 1,159,762 46.8 % 47.0 % 44.1 % 44.5 %
Protiviti
79,156 77,395 79,156 77,395 16.4 % 15.5 % 16.4 % 15.5 % 230,556 233,056 230,556 233,056 16.2 % 15.9 % 16.2 % 15.9 %
Total $ 457,247 $ 490,643 $ 458,805 $ 453,442 33.6 % 36.2 % 33.8 % 33.5 % $ 1,436,571 $ 1,458,740 $ 1,366,862 $ 1,392,818 36.0 % 35.8 % 34.2 % 34.2 %
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 September 30, 2026 and 2025:
Three Months Ended September 30, 2026 Three Months Ended September 30, 2025
Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total
$ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue
Selling, General and
Administrative Expenses
As Reported $ 274,371 36.2 % $ 103,720 88.7 % $ 378,091 43.2 % $ 79,156 16.4 % $ 457,247 33.6 % $ 306,844 41.1 % $ 106,404 96.6 % $ 413,248 48.3 % $ 77,395 15.5 % $ 490,643 36.2 %
Adjustments (1) 1,330 0.1 % 228 0.2 % 1,558 0.2 % — — 1,558 0.2 % (33,089) (4.4 %) (4,112) (3.7 %) (37,201) (4.4 %) — — (37,201) (2.7 %)
As Adjusted $ 275,701 36.3 % $ 103,948 88.9 % $ 379,649 43.4 % $ 79,156 16.4 % $ 458,805 33.8 % $ 273,755 36.7 % $ 102,292 92.9 % $ 376,047 43.9 % $ 77,395 15.5 % $ 453,442 33.5 %
The following tables provide reconciliations of the non-GAAP adjusted selling, general and administrative expenses to reported selling, general and administrative expenses for the nine months ended September 30, 2026 and 2025:
Nine Months Ended September 30, 2026 Nine Months Ended September 30, 2025
Contract talent solutions Permanent placement talent solutions Total talent solutions Protiviti Total Contract talent solutions Permanent placement talent solutions Total talent solutions Protiviti Total
$ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue
Selling, General and
Administrative Expenses
As Reported $ 884,490 39.6 % $ 321,525 93.5 % $ 1,206,015 46.8 % $ 230,556 16.2 % $ 1,436,571 36.0 % $ 901,927 39.7 % $ 323,757 96.1 % $ 1,225,684 47.0 % $ 233,056 15.9 % $ 1,458,740 35.8 %
Adjustments (1) (61,731) (2.7 %) (7,978) (2.3 %) (69,709) (2.7 %) — — (69,709) (1.8 %) (58,986) (2.6 %) (6,936) (2.1 %) (65,922) (2.5 %) — — (65,922) (1.6 %)
As Adjusted $ 822,759 36.9 % $ 313,547 91.2 % $ 1,136,306 44.1 % $ 230,556 16.2 % $ 1,366,862 34.2 % $ 842,941 37.1 % $ 316,821 94.0 % $ 1,159,762 44.5 % $ 233,056 15.9 % $ 1,392,818 34.2 %
(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 (income) loss is presented separately. The non-GAAP financial adjustments shown in the table above are to reclassify investment (income) loss 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.
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ROBERT HALF INC.
NON-GAAP FINANCIAL MEASURES
ADJUSTED OPERATING INCOME (UNAUDITED):
(in thousands)
Three Months Ended September 30, Relationships Nine Months Ended September 30, Relationships
As Reported As Adjusted As Reported As Adjusted As Reported As Adjusted As Reported As Adjusted
2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025
Operating (Loss) Income
Contract talent solutions
$ 23,859 $ (16,723) $ 22,529 $ 16,366 3.1 % (2.2 %) 3.0 % 2.2 % $ (12,085) $ (17,506) $ 49,646 $ 41,480 (0.5 %) (0.8 %) 2.2 % 1.8 %
Permanent placement talent solutions
12,956 3,499 12,728 7,611 11.1 % 3.2 % 10.9 % 6.9 % 21,700 12,558 29,678 19,494 6.3 % 3.7 % 8.6 % 5.8 %
Total talent solutions 36,815 (13,224) 35,257 23,977 4.2 % (1.5 %) 4.0 % 2.8 % 9,615 (4,948) 79,324 60,974 0.4 % (0.2 %) 3.1 % 2.3 %
Protiviti
38,033 26,812 37,295 37,232 7.9 % 5.4 % 7.7 % 7.5 % 39,845 58,958 60,491 78,140 2.8 % 4.0 % 4.3 % 5.3 %
Total $ 74,848 $ 13,588 $ 72,552 $ 61,209 5.5 % 1.0 % 5.3 % 4.5 % $ 49,460 $ 54,010 $ 139,815 $ 139,114 1.2 % 1.3 % 3.5 % 3.4 %
The following tables provide reconciliations of the non-GAAP adjusted operating income to reported operating (loss) income for the three months ended September 30, 2026 and 2025:
Three Months Ended September 30, 2026 Three Months Ended September 30, 2025
Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total
$ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue
Operating (Loss) Income
As Reported $ 23,859 3.1 % $ 12,956 11.1 % $ 36,815 4.2 % $ 38,033 7.9 % $ 74,848 5.5 % $ (16,723) (2.2 %) $ 3,499 3.2 % $ (13,224) (1.5 %) $ 26,812 5.4 % $ 13,588 1.0 %
Adjustments (1) (1,330) (0.1 %) (228) (0.2 %) (1,558) (0.2 %) (738) (0.2 %) (2,296) (0.2 %) 33,089 4.4 % 4,112 3.7 % 37,201 4.3 % 10,420 2.1 % 47,621 3.5 %
As Adjusted $ 22,529 3.0 % $ 12,728 10.9 % $ 35,257 4.0 % $ 37,295 7.7 % $ 72,552 5.3 % $ 16,366 2.2 % $ 7,611 6.9 % $ 23,977 2.8 % $ 37,232 7.5 % $ 61,209 4.5 %
The following tables provide reconciliations of the non-GAAP adjusted operating income to reported operating (loss) income for the nine months ended September 30, 2026 and 2025:
Nine Months Ended September 30, 2026 Nine Months Ended September 30, 2025
Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total Contract talent
solutions Permanent placement talent solutions Total talent solutions Protiviti Total
$ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue $ % of Revenue
Operating (Loss) Income
As Reported $ (12,085) (0.5 %) $ 21,700 6.3 % $ 9,615 0.4 % $ 39,845 2.8 % $ 49,460 1.2 % $ (17,506) (0.8 %) $ 12,558 3.7 % $ (4,948) (0.2 %) $ 58,958 4.0 % $ 54,010 1.3 %
Adjustments (1) 61,731 2.7 % 7,978 2.3 % 69,709 2.7 % 20,646 1.5 % 90,355 2.3 % 58,986 2.6 % 6,936 2.1 % 65,922 2.5 % 19,182 1.3 % 85,104 2.1 %
As Adjusted $ 49,646 2.2 % $ 29,678 8.6 % $ 79,324 3.1 % $ 60,491 4.3 % $ 139,815 3.5 % $ 41,480 1.8 % $ 19,494 5.8 % $ 60,974 2.3 % $ 78,140 5.3 % $ 139,114 3.4 %
(1)Changes in the Company’s employee deferred compensation plan obligations are included in operating (loss) income. The non-GAAP financial adjustments shown in the table above are to reclassify investment (income) loss 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.
- 8 -
ROBERT HALF INC.
NON-GAAP FINANCIAL MEASURES
REVENUE GROWTH RATES (%) (UNAUDITED):
Year-Over-Year Growth Rates
(As Reported) Non-GAAP Year-Over-Year Growth Rates
(As Adjusted)
2025 2026 2025 2026
Q2 Q3 Q4 Q1 Q2 Q3 Q2 Q3 Q4 Q1 Q2 Q3
Global
Finance and accounting -10.8 -9.9 -6.9 -4.3 -0.7 2.2 -10.8 -10.7 -7.8 -6.3 -1.3 1.5
Administrative and customer support -13.0 -11.1 -11.4 -9.8 -6.5 -2.7 -13.3 -12.1 -12.5 -11.8 -6.9 -3.1
Technology 0.3 -1.5 -1.0 0.8 2.4 4.6 0.4 -1.9 -1.2 -0.3 2.3 3.9
Elimination of intersegment revenues (1) 2.9 1.1 3.0 -0.9 1.3 2.0 2.5 0.2 2.2 -2.8 1.2 1.7
Total contract talent solutions
-11.1 -10.1 -8.2 -5.0 -1.6 1.7 -11.1 -10.9 -9.0 -6.8 -2.1 1.0
Permanent placement talent solutions -12.5 -10.7 -5.1 -2.8 2.9 6.2 -12.6 -11.4 -5.9 -4.7 2.5 5.6
Total talent solutions -11.3 -10.2 -7.9 -4.7 -1.0 2.3 -11.3 -11.0 -8.6 -6.6 -1.5 1.6
Protiviti
1.8 -2.6 -2.0 -2.2 -4.9 -2.9 1.5 -3.4 -2.8 -3.8 -5.0 -3.3
Total -7.0 -7.5 -5.8 -3.8 -2.4 0.4 -7.1 -8.3 -6.6 -5.6 -2.8 -0.2
United States
Contract talent solutions
-10.7 -10.3 -9.5 -7.6 -2.1 2.5 -10.7 -10.4 -9.2 -7.5 -1.8 1.9
Permanent placement talent solutions -13.2 -11.3 -5.8 -5.9 6.0 8.1 -13.2 -11.4 -5.5 -5.7 6.3 7.5
Total talent solutions -11.0 -10.4 -9.0 -7.4 -1.1 3.2 -11.0 -10.5 -8.8 -7.3 -0.8 2.6
Protiviti
-0.7 -5.5 -5.9 -6.4 -5.8 -3.9 -0.7 -5.6 -5.6 -6.3 -5.5 -4.5
Total -7.4 -8.6 -7.9 -7.1 -2.9 0.5 -7.4 -8.7 -7.6 -6.9 -2.5 -0.1
International
Contract talent solutions
-12.5 -9.7 -4.0 4.3 -0.1 -1.1 -12.9 -12.4 -8.7 -3.4 -3.5 -1.1
Permanent placement talent solutions -10.6 -9.0 -3.5 5.7 -4.8 1.3 -11.2 -11.2 -7.0 -0.9 -7.1 1.6
Total talent solutions -12.2 -9.6 -3.9 4.5 -0.9 -0.7 -12.6 -12.2 -8.4 -3.0 -4.1 -0.7
Protiviti
13.1 11.1 14.7 16.0 -1.2 0.8 10.7 7.5 9.1 8.1 -3.1 1.9
Total -5.3 -3.8 1.8 8.1 -1.0 -0.2 -6.3 -6.7 -3.0 0.4 -3.8 0.1
(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.
- 9 -
ROBERT HALF INC.
NON-GAAP FINANCIAL MEASURES
REVENUE GROWTH RATE (%) RECONCILIATION (UNAUDITED):
Year-Over-Year Revenue Growth – GLOBAL
Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Finance and accounting
As Reported -10.8 -9.9 -6.9 -4.3 -0.7 2.2
Billing Days Impact 0.4 -0.2 0.3 0.0 0.1 -0.6
Currency Impact -0.4 -0.6 -1.2 -2.0 -0.7 -0.1
As Adjusted -10.8 -10.7 -7.8 -6.3 -1.3 1.5
Administrative and customer support
As Reported -13.0 -11.1 -11.4 -9.8 -6.5 -2.7
Billing Days Impact 0.4 0.0 0.3 0.0 0.1 -0.6
Currency Impact -0.7 -1.0 -1.4 -2.0 -0.5 0.2
As Adjusted -13.3 -12.1 -12.5 -11.8 -6.9 -3.1
Technology
As Reported 0.3 -1.5 -1.0 0.8 2.4 4.6
Billing Days Impact 0.5 -0.1 0.3 0.0 0.2 -0.7
Currency Impact -0.4 -0.3 -0.5 -1.1 -0.3 0.0
As Adjusted 0.4 -1.9 -1.2 -0.3 2.3 3.9
Elimination of intersegment revenues
As Reported 2.9 1.1 3.0 -0.9 1.3 2.0
Billing Days Impact 0.5 -0.1 0.4 0.0 0.2 -0.6
Currency Impact -0.9 -0.8 -1.2 -1.9 -0.3 0.3
As Adjusted 2.5 0.2 2.2 -2.8 1.2 1.7
Total contract talent solutions
As Reported -11.1 -10.1 -8.2 -5.0 -1.6 1.7
Billing Days Impact 0.4 -0.2 0.3 0.0 0.2 -0.6
Currency Impact -0.4 -0.6 -1.1 -1.8 -0.7 -0.1
As Adjusted -11.1 -10.9 -9.0 -6.8 -2.1 1.0
Permanent placement talent solutions
As Reported -12.5 -10.7 -5.1 -2.8 2.9 6.2
Billing Days Impact 0.5 -0.1 0.3 0.0 0.1 -0.6
Currency Impact -0.6 -0.6 -1.1 -1.9 -0.5 0.0
As Adjusted -12.6 -11.4 -5.9 -4.7 2.5 5.6
Total talent solutions
As Reported -11.3 -10.2 -7.9 -4.7 -1.0 2.3
Billing Days Impact 0.4 -0.2 0.4 0.0 0.2 -0.7
Currency Impact -0.4 -0.6 -1.1 -1.9 -0.7 0.0
As Adjusted -11.3 -11.0 -8.6 -6.6 -1.5 1.6
Protiviti
As Reported 1.8 -2.6 -2.0 -2.2 -4.9 -2.9
Billing Days Impact 0.4 -0.2 0.3 0.0 0.2 -0.6
Currency Impact -0.7 -0.6 -1.1 -1.6 -0.3 0.2
As Adjusted 1.5 -3.4 -2.8 -3.8 -5.0 -3.3
Total
As Reported -7.0 -7.5 -5.8 -3.8 -2.4 0.4
Billing Days Impact 0.4 -0.2 0.3 0.0 0.1 -0.6
Currency Impact -0.5 -0.6 -1.1 -1.8 -0.5 0.0
As Adjusted -7.1 -8.3 -6.6 -5.6 -2.8 -0.2
- 10 -
ROBERT HALF INC.
NON-GAAP FINANCIAL MEASURES
REVENUE GROWTH RATE (%) RECONCILIATION (UNAUDITED):
Year-Over-Year Revenue Growth – UNITED STATES
Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Contract talent solutions
As Reported -10.7 -10.3 -9.5 -7.6 -2.1 2.5
Billing Days Impact 0.0 -0.1 0.3 0.1 0.3 -0.6
Currency Impact ― ― ― ― ― ―
As Adjusted -10.7 -10.4 -9.2 -7.5 -1.8 1.9
Permanent placement talent solutions
As Reported -13.2 -11.3 -5.8 -5.9 6.0 8.1
Billing Days Impact 0.0 -0.1 0.3 0.2 0.3 -0.6
Currency Impact ― ― ― ― ― ―
As Adjusted -13.2 -11.4 -5.5 -5.7 6.3 7.5
Total talent solutions
As Reported -11.0 -10.4 -9.0 -7.4 -1.1 3.2
Billing Days Impact 0.0 -0.1 0.2 0.1 0.3 -0.6
Currency Impact ― ― ― ― ― ―
As Adjusted -11.0 -10.5 -8.8 -7.3 -0.8 2.6
Protiviti
As Reported -0.7 -5.5 -5.9 -6.4 -5.8 -3.9
Billing Days Impact 0.0 -0.1 0.3 0.1 0.3 -0.6
Currency Impact ― ― ― ― ― ―
As Adjusted -0.7 -5.6 -5.6 -6.3 -5.5 -4.5
Total
As Reported -7.4 -8.6 -7.9 -7.1 -2.9 0.5
Billing Days Impact 0.0 -0.1 0.3 0.2 0.4 -0.6
Currency Impact ― ― ― ― ― ―
As Adjusted -7.4 -8.7 -7.6 -6.9 -2.5 -0.1
- 11 -
ROBERT HALF INC.
NON-GAAP FINANCIAL MEASURES
REVENUE GROWTH RATE (%) RECONCILIATION (UNAUDITED):
Year-Over-Year Revenue Growth – INTERNATIONAL
Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026
Contract talent solutions
As Reported -12.5 -9.7 -4.0 4.3 -0.1 -1.1
Billing Days Impact 1.4 0.0 0.1 0.6 -0.5 0.2
Currency Impact -1.8 -2.7 -4.8 -8.3 -2.9 -0.2
As Adjusted -12.9 -12.4 -8.7 -3.4 -3.5 -1.1
Permanent placement talent solutions
As Reported -10.6 -9.0 -3.5 5.7 -4.8 1.3
Billing Days Impact 1.4 0.0 0.2 0.6 -0.4 0.1
Currency Impact -2.0 -2.2 -3.7 -7.2 -1.9 0.2
As Adjusted -11.2 -11.2 -7.0 -0.9 -7.1 1.6
Total talent solutions
As Reported -12.2 -9.6 -3.9 4.5 -0.9 -0.7
Billing Days Impact 1.4 0.0 0.1 0.7 -0.4 0.2
Currency Impact -1.8 -2.6 -4.6 -8.2 -2.8 -0.2
As Adjusted -12.6 -12.2 -8.4 -3.0 -4.1 -0.7
Protiviti
As Reported 13.1 11.1 14.7 16.0 -1.2 0.8
Billing Days Impact 1.7 0.0 0.1 0.7 -0.5 0.1
Currency Impact -4.1 -3.6 -5.7 -8.6 -1.4 1.0
As Adjusted 10.7 7.5 9.1 8.1 -3.1 1.9
Total
As Reported -5.3 -3.8 1.8 8.1 -1.0 -0.2
Billing Days Impact 1.5 0.0 0.2 0.6 -0.5 0.1
Currency Impact -2.5 -2.9 -5.0 -8.3 -2.3 0.2
As Adjusted -6.3 -6.7 -3.0 0.4 -3.8 0.1
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