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Segment Disclosure | 6 Months Ended
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Oct. 27, 2012
Segment Reporting [Abstract] |
Segment Disclosure | Segment Disclosure We have organized our business into five segments which meet the definition of reportable segments under Accounting Standards Codification ("ASC") 280-10, Segment Reporting: Commercial , Live Events, Schools and Theatres, Transportation, and the International business unit. These segments are based on the type of customer and geography. Our Commercial business unit 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 business unit 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 business unit 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 business unit primarily consists of sales of our Vanguard® and Galaxy® product lines to governmental transportation departments, airlines and other transportation related customers. Our International business unit 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 business units 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 |  | Six Months Ended
| October 27, 2012 |  | October 29, 2011 |  | October 27, 2012 |  | October 29, 2011
Net sales: |  |  |  |  |  |  |
Commercial | $ | 39,773 |  |  | $ | 43,704 |  |  | $ | 78,130 |  |  | $ | 76,407 |
Live Events | 50,604 |  |  | 46,664 |  |  | 95,113 |  |  | 85,181 |
Schools & Theatres | 21,688 |  |  | 17,239 |  |  | 39,861 |  |  | 35,721 |
Transportation | 17,571 |  |  | 12,439 |  |  | 34,167 |  |  | 23,939 |
International | 20,235 |  |  | 15,864 |  |  | 35,519 |  |  | 33,359 |
| 149,871 |  |  | 135,910 |  |  | 282,790 |  |  | 254,607 |
Contribution margin: |  |  |  |  |  |  |
Commercial | 8,566 |  |  | 7,449 |  |  | 14,768 |  |  | 11,987 |
Live Events | 8,073 |  |  | 6,021 |  |  | 15,149 |  |  | 9,429 |
Schools & Theatres | 3,434 |  |  | 1,409 |  |  | 6,011 |  |  | 4,809 |
Transportation | 6,025 |  |  | 2,795 |  |  | 12,004 |  |  | 6,139 |
International | 3,458 |  |  | 870 |  |  | 4,934 |  |  | 3,477 |
| 29,556 |  |  | 18,544 |  |  | 52,866 |  |  | 35,841 |
Non-allocated operating expenses: |  |  |  |  |  |  |
General and administrative | 6,850 |  |  | 6,972 |  |  | 13,431 |  |  | 13,436 |
Product design and development | 5,845 |  |  | 5,636 |  |  | 11,866 |  |  | 11,353 |
Operating income | 16,861 |  |  | 5,936 |  |  | 27,569 |  |  | 11,052 |
Nonoperating income (expense): |  |  |  |  |  |  |
Interest income | 348 |  |  | 457 |  |  | 779 |  |  | 892 |
Interest expense | (36 | ) |  | (95 | ) |  | (123 | ) |  | (171 | )
Other income (expense), net | 150 |  |  | (47 | ) |  | (30 | ) |  | (193 | )
Income before income taxes | 17,323 |  |  | 6,251 |  |  | 28,195 |  |  | 11,580 |
Income tax expense | 5,776 |  |  | 2,292 |  |  | 9,970 |  |  | 4,253 |
Net income | $ | 11,547 |  |  | $ | 3,959 |  |  | $ | 18,225 |  |  | $ | 7,327 |
Depreciation and amortization: |  |  |  |  |  |  |
Commercial | $ | 1,213 |  |  | $ | 1,517 |  |  | $ | 2,493 |  |  | $ | 3,198 |
Live Events | 1,161 |  |  | 1,257 |  |  | 2,265 |  |  | 2,568 |
Schools & Theatres | 562 |  |  | 581 |  |  | 1,138 |  |  | 1,220 |
Transportation | 345 |  |  | 339 |  |  | 669 |  |  | 700 |
International | 222 |  |  | 166 |  |  | 359 |  |  | 330 |
Unallocated corporate depreciation | 452 |  |  | 499 |  |  | 907 |  |  | 994 |
| $ | 3,955 |  |  | $ | 4,359 |  |  | $ | 7,831 |  |  | $ | 9,010 |
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 |  | Six Months Ended
| October 27, 2012 |  | October 29, 2011 |  | October 27, 2012 |  | October 29, 2011
Net sales: |  |  |  |  |  |  |
United States | $ | 125,835 |  |  | $ | 117,630 |  |  | $ | 241,494 |  |  | $ | 215,728 |
Outside U.S. | 24,036 |  |  | 18,280 |  |  | 41,296 |  |  | 38,879 |
| $ | 149,871 |  |  | $ | 135,910 |  |  | $ | 282,790 |  |  | $ | 254,607 |
| October 27, 2012 |  | April 28, 2012 |  |  |  |
Long-lived assets: |  |  |  |  |  |  |  |
United States | $ | 62,506 |  |  | $ | 66,350 |  |  |  |  |  |
Outside U.S. | 1,901 |  |  | 2,046 |  |  |  |  |
| $ | 64,407 |  |  | $ | 68,396 |  |  |  |  |  |
We have numerous customers worldwide for sales of our products and services, therefore, we are not economically dependent on a limited number of customers for the sale of our products and services. We are not economically dependent on a limited number of suppliers for our inventory items because we have numerous suppliers world-wide.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 + Details
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