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Segment Disclosure
 9 Months Ended
Jan. 26, 2013
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, Transportation, 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
 
Nine Months Ended
 
January 26,
2013
 
January 28,
2012
 
January 26,
2013
 
January 28,
2012
Net sales:
 
 
 
 
 
 
 
Commercial
$
30,997

 
$
38,833

 
$
109,127

 
$
115,239

Live Events
26,528

 
38,496

 
121,641

 
123,676

Schools & Theatres
11,778

 
10,696

 
51,639

 
46,418

Transportation
23,546

 
10,261

 
57,713

 
34,201

International
18,201

 
24,639

 
53,720

 
57,998

 
111,050

 
122,925

 
393,840

 
377,532

 
 
 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
 
 
Commercial
4,262

 
6,834

 
19,030

 
18,820

Live Events
1,244

 
2,643

 
16,393

 
12,073

Schools & Theatres
80

 
(830
)
 
6,091

 
3,979

Transportation
6,317

 
2,080

 
18,321

 
8,219

International
1,494

 
3,787

 
6,428

 
7,264

 
13,397

 
14,514

 
66,263

 
50,355

 
 
 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
 
 
General and administrative
6,717

 
6,974

 
20,148

 
20,410

Product design and development
5,611

 
5,696

 
17,477

 
17,050

Operating income
1,069

 
1,844

 
28,638

 
12,895

 
 
 
 
 
 
 
 
Nonoperating income (expense):
 
 
 
 
 
 
 
Interest income
386

 
434

 
1,165

 
1,326

Interest expense
(28
)
 
(61
)
 
(151
)
 
(231
)
Other expense, net
(193
)
 
(29
)
 
(224
)
 
(221
)
 
 
 
 
 
 
 
 
Income before income taxes
1,234

 
2,188

 
29,428

 
13,769

Income tax (benefit) expense
(1,476
)
 
522

 
8,493

 
4,775

Net income
$
2,710

 
$
1,666

 
$
20,935

 
$
8,994

 
 
 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
 
 
Commercial
$
1,253

 
$
1,524

 
$
3,746

 
$
4,721

Live Events
1,095

 
1,260

 
3,361

 
3,826

Schools & Theatres
546

 
591

 
1,683

 
1,807

Transportation
385

 
337

 
1,054

 
1,043

International
206

 
164

 
565

 
494

Unallocated corporate depreciation
469

 
511

 
1,376

 
1,507

 
$
3,954

 
$
4,387

 
$
11,785

 
$
13,398


 
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
 
Nine Months Ended
 
January 26,
2013
 
January 28,
2012
 
January 26,
2013
 
January 28,
2012
Net sales:
 
 
 
 
 
 
 
United States
$
89,300

 
$
94,537

 
$
330,995

 
$
310,266

Outside U.S.
21,750

 
28,388

 
62,845

 
67,266

 
$
111,050

 
$
122,925

 
$
393,840

 
$
377,532

 
 
 
 
 
 
 
 
 
January 26,
2013
 
April 28,
2012
 
 
 
 
Long-lived assets:
 
 
 
 
 
 


United States
$
60,984

 
$
66,350

 
 
 


Outside U.S.
1,682

 
2,046

 
 
 
 
 
$
62,666

 
$
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.