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Segment Disclosure
 9 Months Ended
Jan. 28, 2017
Segment Reporting [Abstract]  
Segment Disclosure
Note 4. Segment Disclosure

We have organized our business into five segments which meet the definition of reportable segments under Accounting Standards Codification ("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. In our International business unit, 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.

Our segment reporting presents 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 30, 2016.  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:
 
Three Months Ended
 
Nine Months Ended
 
January 28,
2017
 
January 30,
2016
 
January 28,
2017
 
January 30,
2016
Net sales:
 
 
 
 
 
 
 
    Commercial
$
36,165

 
$
29,385

 
$
112,342

 
$
112,661

    Live Events
41,036

 
51,067

 
157,032

 
149,750

    High School Park and Recreation
12,653

 
10,940

 
68,977

 
54,152

    Transportation
9,130

 
11,698

 
39,517

 
38,759

    International
16,735

 
20,726

 
64,989

 
76,383

 
115,719

 
123,816

 
442,857

 
431,705

 
 
 
 
 
 
 
 
Contribution margin:
 
 
 
 
 
 
 
    Commercial
3,138

 
696

 
13,471

 
10,802

    Live Events
3,211

 
4,046

 
20,744

 
17,031

    High School Park and Recreation
617

 
143

 
14,366

 
7,703

    Transportation
1,373

 
2,694

 
9,505

 
9,057

    International
299

 
666

 
2,777

 
5,577

 
8,638

 
8,245

 
60,863

 
50,170

 
 
 
 
 
 
 
 
Non-allocated operating expenses:
 
 
 
 
 
 
 
    General and administrative
8,599

 
7,908

 
26,007

 
24,194

    Product design and development
6,973

 
5,883

 
21,142

 
19,826

Operating (loss) income
(6,934
)
 
(5,546
)
 
13,714

 
6,150

 
 
 
 
 
 
 
 
Nonoperating income (expense):
 
 
 
 
 
 
 
    Interest income
183

 
230

 
559

 
794

    Interest expense
(56
)
 
(113
)
 
(174
)
 
(203
)
Other (expense) income, net
(305
)
 
7

 
(250
)
 
(667
)
 
 
 
 
 
 
 
 
(Loss) income before income taxes
(7,112
)
 
(5,422
)
 
13,849

 
6,074

Income tax (benefit) expense
(1,985
)
 
(3,469
)
 
4,416

 
1,083

Net (loss) income
$
(5,127
)
 
$
(1,953
)
 
$
9,433

 
$
4,991

 
 
 
 
 
 
 
 
Depreciation, amortization, and impairment:
 
 
 
 
 
 
 
    Commercial
$
1,616

 
$
1,208

 
$
4,777

 
$
3,599

    Live Events
1,245

 
1,258

 
3,798

 
3,676

    High School Park and Recreation
421

 
436

 
1,310

 
1,294

    Transportation
311

 
344

 
957

 
1,012

    International
423

 
310

 
1,914

 
908

    Unallocated corporate depreciation
683

 
692

 
2,015

 
2,073

 
$
4,699

 
$
4,248

 
$
14,771

 
$
12,562


 
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 28,
2017
 
January 30,
2016
 
January 28,
2017
 
January 30,
2016
Net sales:
 
 
 
 
 
 
 
United States
$
94,174

 
$
101,200

 
$
363,766

 
$
347,278

Outside U.S.
21,545

 
22,616

 
79,091

 
84,427

 
$
115,719

 
$
123,816

 
$
442,857

 
$
431,705

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
January 28,
2017
 
April 30,
2016
 
 
 
 
Property and equipment, net of accumulated depreciation:
 
 
 
 
 
 


United States
$
62,676

 
$
68,233

 
 
 


Outside U.S.
4,275

 
4,930

 
 
 
 
 
$
66,951

 
$
73,163

 
 
 



 
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.