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Segment Reporting
 12 Months Ended
May. 02, 2015
Segment Reporting [Abstract]  
Segment Reporting
Note 2. Segment Reporting

We have organized our business into five segments which meet the definition of reportable segments under ASC 280-10, Segment Reporting: Commercial, Live Events, High School Park and Recreation, Transportation, and International. These segments are based on the type of customer or geography and are the same as our business units.
 
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 High School Park and Recreation business unit (formerly known as 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.  Upon the sale of our automated rigging systems division for theatre applications in July 2014, we changed the name of this business unit. Other than such sale, there was no change to the composition of the segment. 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. We focus on product lines related to integrated scoring and video display systems for sports and commercial applications, out-of-home advertising products, and European transportation related products.

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 are allocated to each segment based on various financial measures; however, some depreciation and amortization are corporate in nature and remain unallocated.  In general, our segments follow the same accounting policies as those described in "Note 1. Nature of Business and Summary of Significant Accounting Policies".  Unabsorbed costs of domestic field sales and services infrastructure, including most field administrative staff, are allocated to the Commercial, Live Events, Transportation, and High School Park and Recreation business units based on cost of sales.  Shared manufacturing, buildings 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:
 
Year Ended
 
May 2,
2015
 
April 26,
2014
 
April 27,
2013
Net sales:
 
 
 
 
 
Commercial
$
165,793

 
$
154,754

 
$
144,596

Live Events
231,877

 
197,246

 
158,562

High School Park and Recreation
67,657

 
59,531

 
66,128

Transportation
48,333

 
54,861

 
73,270

International
102,282

 
85,578

 
75,766

 
615,942

 
551,970

 
518,322

 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
Commercial
28,541

 
30,313

 
24,241

Live Events
27,334

 
30,503

 
19,071

High School Park and Recreation
11,125

 
5,474

 
8,150

Transportation
10,404

 
12,810

 
21,330

International
9,212

 
8,816

 
8,343

 
86,616

 
87,916

 
81,135

 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
General and administrative
30,679

 
27,984

 
27,404

Product design and development
24,652

 
23,375

 
23,131

Operating income
31,285

 
36,557

 
30,600

 
 
 
 
 
 
Nonoperating income (expense):
 
 
 
 
 
Interest income
1,119

 
1,294

 
1,523

Interest expense
(223
)
 
(255
)
 
(355
)
Other (expense) income, net
(498
)
 
(355
)
 
(839
)
 
 
 
 
 
 
Income before income taxes
31,683

 
37,241

 
30,929

Income tax expense
10,801

 
15,035

 
8,150

Net income
$
20,882

 
$
22,206

 
$
22,779

 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
Commercial
$
4,846

 
$
4,243

 
$
4,940

Live Events
4,610

 
4,461

 
4,473

High School Park and Recreation
1,836

 
2,053

 
2,233

Transportation
1,148

 
1,132

 
1,375

International
1,053

 
873

 
717

Unallocated corporate depreciation
1,475

 
1,739

 
1,869

 
$
14,968

 
$
14,501

 
$
15,607


 
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:
 
Year Ended
 
May 2,
2015
 
April 26,
2014
 
April 27,
2013
Net sales:
 
 
 
 
 
United States
$
494,860

 
$
453,468

 
$
430,242

Outside U.S.
121,082

 
98,502

 
88,080

 
$
615,942

 
$
551,970

 
$
518,322

Long-lived assets:
 
 
 
 
 
United States
$
67,882

 
$
60,846

 
$
60,060

Outside U.S.
4,962

 
4,424

 
1,565

 
$
72,844

 
$
65,270

 
$
61,625


 
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.