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Segment Reporting
 12 Months Ended
Apr. 30, 2016
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), 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 related to integrated scoring and video display systems for sports and commercial applications, OOH 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 Critical Accounting Policies".  Unabsorbed costs of domestic field sales and services infrastructure, including most field administrative staff, are allocated to the Commercial, Live Events, High School Park and Recreation, and Transportation 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
 
April 30,
2016
 
May 2,
2015
 
April 26,
2014
Net sales:
 
 
 
 
 
Commercial
$
148,261

 
$
165,793

 
$
154,754

Live Events
205,151

 
231,877

 
197,246

High School Park and Recreation
70,035

 
67,657

 
59,531

Transportation
52,249

 
48,333

 
54,861

International
94,472

 
102,282

 
85,578

 
570,168

 
615,942

 
551,970

 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
Commercial
13,210

 
28,541

 
30,313

Live Events
23,178

 
27,334

 
30,503

High School Park and Recreation
10,314

 
11,125

 
5,474

Transportation
12,466

 
10,404

 
12,810

International
3,039

 
9,212

 
8,816

 
62,207

 
86,616

 
87,916

 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
General and administrative
32,801

 
30,679

 
27,984

Product design and development
26,911

 
24,652

 
23,375

Operating income
2,495

 
31,285

 
36,557

 
 
 
 
 
 
Nonoperating income (expense):
 
 
 
 
 
Interest income
987

 
1,119

 
1,294

Interest expense
(228
)
 
(223
)
 
(255
)
Other (expense) income, net
(128
)
 
(498
)
 
(355
)
 
 
 
 
 
 
Income before income taxes
3,126

 
31,683

 
37,241

Income tax expense
1,065

 
10,801

 
15,035

Net income
$
2,061

 
$
20,882

 
$
22,206

 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
Commercial
$
4,925

 
$
4,846

 
$
4,243

Live Events
4,970

 
4,610

 
4,461

High School Park and Recreation
1,722

 
1,836

 
2,053

Transportation
1,364

 
1,148

 
1,132

International
1,227

 
1,053

 
873

Unallocated corporate depreciation
2,648

 
1,475

 
1,739

 
$
16,856

 
$
14,968

 
$
14,501


 
No single geographic area comprises a material amount of 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:
 
Year Ended
 
April 30,
2016
 
May 2,
2015
 
April 26,
2014
Net sales:
 
 
 
 
 
United States
$
465,598

 
$
494,860

 
$
453,468

Outside U.S.
104,570

 
121,082

 
98,502

 
$
570,168

 
$
615,942

 
$
551,970

Property and equipment, net of accumulated depreciation:
 
 
 
 
 
United States
$
68,233

 
$
67,882

 
$
60,846

Outside U.S.
4,930

 
4,962

 
4,424

 
$
73,163

 
$
72,844

 
$
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 two major digital billboard customers in our Commercial business unit.