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Segment Disclosure
 3 Months Ended
Jul. 28, 2012
Segment Reporting [Abstract]  
Segment Disclosure
Segment Disclosure

We have organized our business into five business units which meet the definition of reportable segments under Accounting Standards Codification ("ASC") 280-10, Segment Reporting: the Commercial segment, the Live Events segment, the Schools and Theatres segment, the Transportation segment, and the International segment. These segments are based on the type of customer and geography.
 
Our Commercial segment primarily consists of sales of our video, Galaxy®, Fuelight™ and Valo™ product lines to resellers (primarily sign companies), outdoor advertisers, national retailers, quick-serve restaurants, casinos and petroleum retailers.  Our Live Events segment primarily consists of sales of integrated scoring and video display systems to college and professional sports facilities and convention centers and sales of our mobile display technology to video rental organizations and other live events type venues.  Our Schools and Theatres segment primarily consists of sales of scoring systems, Galaxy® displays and video display systems to primary and secondary education facilities and sales of our Vortek® automated rigging systems for theatre applications.  Our Transportation segment primarily consists of sales of our Vanguard® and Galaxy® product lines to governmental transportation departments, airlines and other transportation related customers.  Our International segment consists of sales of all product lines outside the United States and Canada.

Segment reports present results through contribution margin, which is comprised of gross profit less selling costs. Segment profit excludes general and administration expense, product development expense, interest income and expense, non-operating income and income tax expense.  Assets are not allocated to the segments.  Depreciation and amortization, excluding that portion related to non-allocated costs, are allocated to each segment based on various financial measures.  In general, segments follow the same accounting policies as those described in Note 1 of our Annual Report on Form 10-K.  Unabsorbed costs of domestic field sales and services infrastructure, including most field administrative staff, are allocated to the Commercial, Live Events, and Schools and Theatres segments based on cost of sales.  Shared manufacturing, building and utilities and procurement costs are allocated based on payroll dollars, square footage and various other financial measures.

We do not maintain information on sales by products, therefore, disclosure of such information is not practical.

The following table sets forth certain financial information for each of our five operating segments for the periods indicated:
 
Three Months Ended
 
July 28,
2012
 
July 30,
2011
Net sales:
 
 
 
Commercial
$
38,356

 
$
32,703

Live Events
44,509

 
38,517

Schools & Theatres
18,174

 
18,483

Transportation
16,596

 
11,500

International
15,284

 
17,495

 
132,919

 
118,698

 
 
 
 
Contribution margin:
 
 
 
Commercial
6,202

 
4,538

Live Events
7,076

 
3,408

Schools & Theatres
2,577

 
3,400

Transportation
5,979

 
3,345

International
1,476

 
2,607

 
23,310

 
17,298

Non-allocated operating expenses:
 
 
 
General and administrative
6,581

 
6,464

Product design and development
6,021

 
5,718

Operating income
10,708

 
5,116

 
 
 
 
Nonoperating income (expense):
 
 
 
Interest income
431

 
435

Interest expense
(87
)
 
(76
)
Other expense, net
(180
)
 
(146
)
 
 
 
 
Income before income taxes
10,872

 
5,329

Income tax expense
4,194

 
1,961

Net income
$
6,678

 
$
3,368

 
 
 
 
Depreciation and amortization:
 
 
 
Commercial
$
1,280

 
$
1,681

Live Events
1,104

 
1,311

Schools & Theatres
576

 
639

Transportation
324

 
361

International
137

 
164

Unallocated corporate depreciation
455

 
495

 
$
3,876

 
$
4,651


 
No single geographic area comprises a material amount of net sales or long-lived assets net of accumulated depreciation other than the United States.  The following table presents information about net sales and long-lived assets in the United States and elsewhere:
 
Three Months Ended
 
July 28,
2012
 
July 30,
2011
Net sales:
 
 
 
United States
$
115,759

 
$
98,100

Outside U.S.
17,160

 
20,598

 
$
132,919

 
$
118,698

 
 
 
 
 
July 28,
2012
 
April 28,
2012
Long-lived assets:
 
 
 
United States
$
63,769

 
$
66,350

Outside U.S.
1,887

 
2,046

 
$
65,656

 
$
68,396


 
We are not economically dependent on a limited number of customers for the sale of our products and services because we have numerous customers world-wide.  We are not economically dependent on a limited number of suppliers for our inventory items because we have numerous suppliers world-wide.