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Segment Disclosure
 6 Months Ended
Oct. 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, and Galaxy® and Fuelight™ product lines to resellers (primarily sign companies), out-of-home ("OOH") companies, 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 primarily consists of sales of scoring systems, Galaxy® displays and video display systems to primary and secondary education facilities.  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 that relate 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 of our Annual Report on Form 10-K for the fiscal year ended May 2, 2015.  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:
 
Three Months Ended
 
Six Months Ended
 
October 31,
2015
 
November 1,
2014
 
October 31,
2015
 
November 1,
2014
Net sales:
 
 
 
 
 
 
 
    Commercial
$
40,066

 
$
43,928

 
$
83,276

 
$
83,710

    Live Events
50,761

 
62,641

 
98,683

 
138,315

    High School Park and Recreation
24,253

 
24,243

 
43,212

 
44,354

    Transportation
13,294

 
12,015

 
27,061

 
25,328

    International
29,294

 
30,288

 
55,657

 
48,026

 
157,668

 
173,115

 
307,889

 
339,733

 
 
 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
 
 
    Commercial
3,993

 
9,208

 
10,106

 
16,120

    Live Events
6,802

 
6,510

 
12,985

 
18,557

    High School Park and Recreation
3,785

 
4,431

 
7,560

 
9,589

    Transportation
3,183

 
2,429

 
6,363

 
5,710

    International
2,925

 
3,634

 
4,911

 
4,593

 
20,688

 
26,212

 
41,925

 
54,569

 
 
 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
 
 
    General and administrative
8,116

 
7,820

 
16,286

 
15,757

    Product design and development
6,975

 
6,150

 
13,943

 
12,953

Operating income
5,597

 
12,242

 
11,696

 
25,859

 
 
 
 
 
 
 
 
Nonoperating (expense) income:
 
 
 
 
 
 
 
    Interest income
266

 
275

 
564

 
575

    Interest expense
(28
)
 
(56
)
 
(90
)
 
(124
)
Other (expense) income, net
(231
)
 
(225
)
 
(674
)
 
(397
)
 
 
 
 
 
 
 
 
Income before income taxes
5,604

 
12,236

 
11,496

 
25,913

Income tax expense
2,436

 
4,499

 
4,552

 
9,431

Net income
$
3,168

 
$
7,737

 
$
6,944

 
$
16,482

 
 
 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
 
 
    Commercial
$
1,134

 
$
1,218

 
$
2,391

 
$
2,425

    Live Events
1,097

 
1,168

 
2,418

 
2,315

    High School Park and Recreation
368

 
468

 
858

 
921

    Transportation
339

 
278

 
668

 
543

    International
342

 
305

 
598

 
555

    Unallocated corporate depreciation
921

 
348

 
1,323

 
742

 
$
4,201

 
$
3,785

 
$
8,256

 
$
7,501


 
No single geographic area comprises a material amount of our net sales or property and equipment, net of accumulated depreciation, other than the United States.  The following table presents information about net sales and property and equipment, net of accumulated depreciation, in the United States and elsewhere:
 
Three Months Ended
 
Six Months Ended
 
October 31,
2015
 
November 1,
2014
 
October 31,
2015
 
November 1,
2014
Net sales:
 
 
 
 
 
 
 
United States
$
126,211

 
$
138,211

 
$
246,078

 
$
280,041

Outside U.S.
31,457

 
34,904

 
61,811

 
59,692

 
$
157,668

 
$
173,115

 
$
307,889

 
$
339,733

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
October 31,
2015
 
May 2,
2015
 
 
 
 
Property and equipment, net of accumulated depreciation:
 
 
 
 
 
 


United States
$
69,779

 
$
67,882

 
 
 


Outside U.S.
4,965

 
4,962

 
 
 
 
 
$
74,744

 
$
72,844

 
 
 



 
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 two major digital billboard customers in our Commercial business unit.