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Segment Disclosure
 9 Months Ended
Jan. 31, 2015
Segment Reporting [Abstract]  
Segment Disclosure
Note 3. Segment Disclosure

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 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.

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 of our Annual Report on Form 10-K for the fiscal year ended April 26, 2014.  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, 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 31,
2015
 
January 25,
2014
 
January 31,
2015
 
January 25,
2014
Net sales:
 
 
 
 
 
 
 
    Commercial
$
37,762

 
$
39,016

 
$
121,472

 
$
117,690

    Live Events
33,496

 
33,428

 
171,811

 
146,680

    High School Park and Recreation
10,771

 
11,010

 
55,125

 
47,750

    Transportation
9,479

 
13,531

 
34,807

 
41,811

    International
26,615

 
18,384

 
74,641

 
61,799

 
118,123

 
115,369

 
457,856

 
415,730

 
 
 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
 
 
    Commercial
5,702

 
7,903

 
21,822

 
24,026

    Live Events
2,072

 
4,530

 
20,629

 
23,159

    High School Park and Recreation
27

 
(217
)
 
9,616

 
5,286

    Transportation
1,317

 
2,842

 
7,027

 
9,747

    International
2,250

 
843

 
6,843

 
5,628

 
11,368

 
15,901

 
65,937

 
67,846

 
 
 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
 
 
    General and administrative
7,133

 
6,685

 
22,890

 
20,788

    Product design and development
5,820

 
5,649

 
18,773

 
17,330

Operating (loss) income
(1,585
)
 
3,567

 
24,274

 
29,728

 
 
 
 
 
 
 
 
Nonoperating income (expense):
 
 
 
 
 
 
 
    Interest income
250

 
290

 
825

 
945

    Interest expense
(59
)
 
(62
)
 
(183
)
 
(189
)
Other income (expense), net
179

 
(237
)
 
(218
)
 
(351
)
 
 
 
 
 
 
 
 
(Loss) income before income taxes
(1,215
)
 
3,558

 
24,698

 
30,133

Income tax (benefit) expense
(1,776
)
 
687

 
7,655

 
9,753

  Net income
$
561

 
$
2,871

 
$
17,043

 
$
20,380

 
 
 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
 
 
    Commercial
$
1,205

 
$
1,064

 
$
3,630

 
$
3,181

    Live Events
1,145

 
1,092

 
3,460

 
3,354

    High School Park and Recreation
460

 
513

 
1,381

 
1,588

    Transportation
297

 
292

 
840

 
856

    International
254

 
210

 
809

 
629

    Unallocated corporate depreciation
363

 
410

 
1,105

 
1,344

 
$
3,724

 
$
3,581

 
$
11,225

 
$
10,952


 
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 31,
2015
 
January 25,
2014
 
January 31,
2015
 
January 25,
2014
Net sales:
 
 
 
 
 
 
 
United States
$
90,127

 
$
94,454

 
$
370,168

 
$
343,536

Outside U.S.
27,996

 
20,915

 
87,688

 
72,194

 
$
118,123

 
$
115,369

 
$
457,856

 
$
415,730

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
January 31,
2015
 
April 26,
2014
 
 
 
 
Long-lived assets:
 
 
 
 
 
 


United States
$
65,215

 
$
60,846

 
 
 


Outside U.S.
4,748

 
4,424

 
 
 
 
 
$
69,963

 
$
65,270

 
 
 



 
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.