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Segment Disclosure
 6 Months Ended
Oct. 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 International business units. These segments are based on the type of customer and geography.
 
Our Commercial business unit primarily consists of sales of our video display systems, digital billboards, Galaxy® and Fuelight™ 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 the portion related to non-allocated costs, are allocated to each segment based on various financial measures.  In general, our 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
 
Six Months Ended
 
October 26,
2013
 
October 27,
2012
 
October 26,
2013
 
October 27,
2012
Net sales:
 
 
 
 
 
 
 
Commercial
$
44,973

 
$
39,773

 
$
78,674

 
$
78,130

Live Events
58,175

 
50,604

 
113,252

 
95,113

Schools & Theatres
18,823

 
21,688

 
36,740

 
39,861

Transportation
15,238

 
17,571

 
28,280

 
34,167

International
24,430

 
20,235

 
43,415

 
35,519

 
161,639

 
149,871

 
300,361

 
282,790

 
 
 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
 
 
Commercial
10,179

 
8,566

 
16,123

 
14,768

Live Events
10,287

 
8,073

 
18,629

 
15,149

Schools & Theatres
2,355

 
3,434

 
5,503

 
6,011

Transportation
4,760

 
6,025

 
6,905

 
12,004

International
2,480

 
3,458

 
4,785

 
4,934

 
30,061

 
29,556

 
51,945

 
52,866

 
 
 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
 
 
General and administrative
6,804

 
6,850

 
14,103

 
13,431

Product design and development
5,692

 
5,845

 
11,681

 
11,866

Operating income
17,565

 
16,861

 
26,161

 
27,569

 
 
 
 
 
 
 
 
Nonoperating income (expense):
 
 
 
 
 
 
 
Interest income
312

 
348

 
655

 
779

Interest expense
(12
)
 
(36
)
 
(127
)
 
(123
)
Other income (expense), net
278

 
150

 
(114
)
 
(30
)
 
 
 
 
 
 
 
 
Income before income taxes
18,143

 
17,323

 
26,575

 
28,195

Income tax expense
6,353

 
5,776

 
9,066

 
9,970

Net income
$
11,790

 
$
11,547

 
$
17,509

 
$
18,225

 
 
 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
 
 
Commercial
$
1,065

 
$
1,213

 
$
2,117

 
$
2,493

Live Events
1,115

 
1,161

 
2,262

 
2,265

Schools & Theatres
529

 
562

 
1,075

 
1,138

Transportation
278

 
345

 
564

 
669

International
183

 
222

 
419

 
359

Unallocated corporate depreciation
379

 
452

 
934

 
907

 
$
3,549

 
$
3,955

 
$
7,371

 
$
7,831


 
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 26,
2013
 
October 27,
2012
 
October 26,
2013
 
October 27,
2012
Net sales:
 
 
 
 
 
 
 
United States
$
132,950

 
$
125,835

 
$
248,402

 
$
241,494

Outside U.S.
28,689

 
24,036

 
51,959

 
41,296

 
$
161,639

 
$
149,871

 
$
300,361

 
$
282,790

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
October 26,
2013
 
April 27,
2013
 
 
 
 
Long-lived assets:
 
 
 
 
 
 


United States
$
58,730

 
$
60,060

 
 
 


Outside U.S.
4,286

 
1,565

 
 
 
 
 
$
63,016

 
$
61,625

 
 
 



 
The increase in long-lived assets is due to a business combination as described in Note 5. 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 except with respect to our dependence on a few large digital billboard customers in our Commercial business unit.