Note 5. Segment Reporting

We organize and manage our business by the following 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 customer type or geography and are the same as our business units. We evaluate segment performance based on operating results through contribution margin, which is comprised of gross profit less selling expense. We exclude general and administration expense, product design and development expense, non-operating income and expense, and income tax expense in the segment analysis. Separate financial information is available and regularly evaluated by our chief operating decision-maker (CODM), who is our president and chief executive officer, in making resource allocation decisions for our segments.

The following table sets forth certain financial information for each of our five reporting segments for the periods indicated:



	Three Months Ended
	August 3, 2019			July 28, 2018
Net sales:
Commercial	$	44,035		$	30,569
Live Events	59,306			49,472
High School Park and Recreation	30,465			28,120
Transportation	19,018			17,157
International	27,432			28,870
	180,256			154,188

Gross profit:
Commercial	9,218			6,894
Live Events	12,737			10,233
High School Park and Recreation	10,187			9,502
Transportation	6,754			5,451
International	6,609			6,167
	45,505			38,247

Contribution margin: (1)
Commercial	4,084			2,474
Live Events	8,872			6,985
High School Park and Recreation	6,592			6,552
Transportation	5,452			4,295
International	2,208			1,563
	27,208			21,869

Non-allocated operating expenses:
General and administrative	9,093			8,537
Product design and development	10,500			9,292
Operating income	7,615			4,040

Nonoperating income (expense):
Interest income	269			197
Interest expense	(35		)	(39		)
Other income (expense), net	193			(154		)

Income before income taxes	8,042			4,044
Income tax expense (benefit)	1,012			(530		)
Net income	$	7,030		$	4,574

Depreciation and amortization:
Commercial	$	974		$	1,178
Live Events	1,398			1,172
High School Park and Recreation	512			443
Transportation	264			274
International	524			700
Unallocated corporate depreciation	711			721
	$	4,383		$	4,488

(1) Contribution margin consists of gross profit less selling expense.

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
	August 3, 2019		July 28, 2018
Net sales:
United States	$	149,460	$	121,325
Outside United States	30,796		32,863
	$	180,256	$	154,188


	August 3, 2019		April 27, 2019
Property and equipment, net of accumulated depreciation:
United States	$	59,446	$	59,192
Outside United States	7,261		6,122
	$	66,707	$	65,314

We have numerous customers worldwide for sales of our products and services, and no customer accounted for 10% or more of net sales; therefore, we are not economically dependent on a limited number of customers for the sale of our products and services.

We have numerous raw material and component suppliers, and no supplier accounts for 10% or more of our cost of sales; however, we have a number of single-source suppliers that could limit our supply or cause delays in obtaining raw material and components needed in manufacturing.