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Segment Disclosure
 9 Months Ended
Jan. 25, 2014
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 for the fiscal year ended April 27, 2013.  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 25,
2014
 
January 26,
2013
 
January 25,
2014
 
January 26,
2013
Net sales:
 
 
 
 
 
 
 
Commercial
$
39,016

 
$
30,997

 
$
117,690

 
$
109,127

Live Events
33,428

 
26,528

 
146,680

 
121,641

Schools & Theatres
11,010

 
11,778

 
47,750

 
51,639

Transportation
13,531

 
23,546

 
41,811

 
57,713

International
18,384

 
18,201

 
61,799

 
53,720

 
115,369

 
111,050

 
415,730

 
393,840

 
 
 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
 
 
Commercial
7,903

 
4,262

 
24,026

 
19,030

Live Events
4,530

 
1,244

 
23,159

 
16,393

Schools & Theatres
(217
)
 
80

 
5,286

 
6,091

Transportation
2,842

 
6,317

 
9,747

 
18,321

International
843

 
1,494

 
5,628

 
6,428

 
15,901

 
13,397

 
67,846

 
66,263

 
 
 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
 
 
General and administrative
6,685

 
6,717

 
20,788

 
20,148

Product design and development
5,649

 
5,611

 
17,330

 
17,477

Operating income
3,567

 
1,069

 
29,728

 
28,638

 
 
 
 
 
 
 
 
Nonoperating income (expense):
 
 
 
 
 
 
 
Interest income
290

 
386

 
945

 
1,165

Interest expense
(62
)
 
(28
)
 
(189
)
 
(151
)
Other (expense) income, net
(237
)
 
(193
)
 
(351
)
 
(224
)
 
 
 
 
 
 
 
 
Income before income taxes
3,558

 
1,234

 
30,133

 
29,428

Income tax expense (benefit)
687

 
(1,476
)
 
9,753

 
8,493

Net income
$
2,871

 
$
2,710

 
$
20,380

 
$
20,935

 
 
 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
 
 
Commercial
$
1,064

 
$
1,253

 
$
3,181

 
$
3,746

Live Events
1,092

 
1,095

 
3,354

 
3,361

Schools & Theatres
513

 
546

 
1,588

 
1,683

Transportation
292

 
385

 
856

 
1,054

International
210

 
206

 
629

 
565

Unallocated corporate depreciation
410

 
469

 
1,344

 
1,376

 
$
3,581

 
$
3,954

 
$
10,952

 
$
11,785


 
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 25,
2014
 
January 26,
2013
 
January 25,
2014
 
January 26,
2013
Net sales:
 
 
 
 
 
 
 
United States
$
94,454

 
$
89,300

 
$
343,536

 
$
330,995

Outside U.S.
20,915

 
21,750

 
72,194

 
62,845

 
$
115,369

 
$
111,050

 
$
415,730

 
$
393,840

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
January 25,
2014
 
April 27,
2013
 
 
 
 
Long-lived assets:
 
 
 
 
 
 


United States
$
58,481

 
$
60,060

 
 
 


Outside U.S.
4,195

 
1,565

 
 
 
 
 
$
62,676

 
$
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.