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Segment Information and Geographic Data (Tables)

9 Months Ended

Feb. 28, 2019

Segment Information

Segment information follows:

										Corporate and
		Food				Animal				Eliminations
		Safety				Safety				(1)				Total
		(in thousands)
As of and for the three months ended February 28, 2019
Product revenues to external customers		$	44,790			$	32,585			$	—			$	77,375
Service revenues to external customers			6,323				14,002				—				20,325
Total revenues to external customers			51,113				46,587				—				97,700
Operating income (loss)			8,339				7,338				(1,038	)			14,639
Total assets			204,570				221,335				246,680				672,585
As of and for the three months ended February 28, 2018 - Revised (2)
Product revenues to external customers		$	42,286			$	34,898			$	—			$	77,184
Service revenues to external customers			5,027				12,692				—				17,719
Total revenues to external customers			47,313				47,590				—				94,903
Operating income (loss)			8,258				8,493				(838	)			15,913
Total assets			188,075				215,371				192,155				595,601

	(1)	Includes corporate assets, consisting principally of cash and cash equivalents, marketable securities, current and deferred tax accounts and overhead expenses not allocated to specific business segments. Also includes the elimination of intersegment transactions.
	(2)	Revenues for the three months ended February 28, 2018 have been revised as discussed in Note 1. For the three months ended February 28, 2018, product revenues were reduced by $332,000 in the Food Safety segment and $626,000 in the Animal Safety segment; service revenues were unchanged in the Food Safety segment and were reduced by $31,000 in the Animal Safety segment.

										Corporate and
		Food				Animal				Eliminations
		Safety				Safety				(1)				Total
		(in thousands)
For the nine months ended February 28, 2019
Product revenues to external customers		$	139,979			$	109,918			$	—			$	249,897
Service revenues to external customers			17,067				37,460				—				54,527
Total revenues to external customers			157,046				147,378				—				304,424
Operating income (loss)			29,554				23,101				(3,291	)			49,364
For the nine months ended February 28, 2018 - Revised (2)
Product revenues to external customers		$	128,491			$	112,709			$	—			$	241,200
Service revenues to external customers			14,319				34,292				—				48,611
Total revenues to external customers			142,810				147,001				—				289,811
Operating income (loss)			25,704				27,691				(3,060	)			50,335

	(1)	Includes the elimination of intersegment transactions.
	(2)	Revenues for the nine months ended February 28, 2018 have been revised as discussed in Note 1. For the nine months ended February 28, 2018, product revenues were reduced by $1,130,000 in the Food Safety segment and $1,968,000 in the Animal Safety segment; service revenues were unchanged in the Food Safety segment and reduced by $56,000 in the Animal Safety segment.

Disaggregated Revenue

The following table presents the Company’s revenue disaggregated by geographic location:

		Three Months ended								Nine Months Ended
		February 28,								February 28,
		2019				2018				2019				2018
		(in thousands)								(in thousands)
Revenues by Geographic Location
Domestic		$	57,422			$	57,825			$	182,298			$	180,414
International			40,278				37,078				122,126				109,397
Total revenue			97,700				94,903				304,424				289,811

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 280
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