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Segment Disclosure
 9 Months Ended
Jan. 30, 2016
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
 
Nine Months Ended
 
January 30,
2016
 
January 31,
2015
 
January 30,
2016
 
January 31,
2015
Net sales:
 
 
 
 
 
 
 
    Commercial
$
29,385

 
$
37,762

 
$
112,661

 
$
121,472

    Live Events
51,067

 
33,496

 
149,750

 
171,811

    High School Park and Recreation
10,940

 
10,771

 
54,152

 
55,125

    Transportation
11,698

 
9,479

 
38,759

 
34,807

    International
20,726

 
26,615

 
76,383

 
74,641

 
123,816

 
118,123

 
431,705

 
457,856

 
 
 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
 
 
    Commercial
696

 
5,702

 
10,802

 
21,822

    Live Events
4,046

 
2,072

 
17,031

 
20,629

    High School Park and Recreation
143

 
27

 
7,703

 
9,616

    Transportation
2,694

 
1,317

 
9,057

 
7,027

    International
666

 
2,250

 
5,577

 
6,843

 
8,245

 
11,368

 
50,170

 
65,937

 
 
 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
 
 
    General and administrative
7,908

 
7,133

 
24,194

 
22,890

    Product design and development
5,883

 
5,820

 
19,826

 
18,773

Operating (loss) income
(5,546
)
 
(1,585
)
 
6,150

 
24,274

 
 
 
 
 
 
 
 
Nonoperating (expense) income:
 
 
 
 
 
 
 
    Interest income
230

 
250

 
794

 
825

    Interest expense
(113
)
 
(59
)
 
(203
)
 
(183
)
Other income (expense), net
7

 
179

 
(667
)
 
(218
)
 
 
 
 
 
 
 
 
(Loss) income before income taxes
(5,422
)
 
(1,215
)
 
6,074

 
24,698

Income tax (benefit) expense
(3,469
)
 
(1,776
)
 
1,083

 
7,655

Net (loss) income
$
(1,953
)
 
$
561

 
$
4,991

 
$
17,043

 
 
 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
 
 
    Commercial
$
1,208

 
$
1,205

 
$
3,599

 
$
3,630

    Live Events
1,258

 
1,145

 
3,676

 
3,460

    High School Park and Recreation
436

 
460

 
1,294

 
1,381

    Transportation
344

 
297

 
1,012

 
840

    International
310

 
254

 
908

 
809

    Unallocated corporate depreciation
673

 
363

 
1,996

 
1,105

 
$
4,229

 
$
3,724

 
$
12,485

 
$
11,225


 
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
 
Nine Months Ended
 
January 30,
2016
 
January 31,
2015
 
January 30,
2016
 
January 31,
2015
Net sales:
 
 
 
 
 
 
 
United States
$
101,200

 
$
90,127

 
$
347,278

 
$
370,168

Outside U.S.
22,616

 
27,996

 
84,427

 
87,688

 
$
123,816

 
$
118,123

 
$
431,705

 
$
457,856

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
January 30,
2016
 
May 2,
2015
 
 
 
 
Property and equipment, net of accumulated depreciation:
 
 
 
 
 
 


United States
$
68,640

 
$
67,882

 
 
 


Outside U.S.
4,738

 
4,962

 
 
 
 
 
$
73,378

 
$
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.