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Segment Reporting | 12 Months Ended
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Apr. 29, 2023
Segment Reporting [Abstract] |
Segment Reporting | 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. 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. Our CODM evaluates segment performance according to the GAAP measure of gross profit. Our Commercial business unit primarily consists of sales of our integrated video display systems, digital billboards, Galaxy® and Fuelight™ product lines, and dynamic messaging systems to resellers (primarily sign companies), out-of-home ("OOH") companies, national retailers, quick-serve restaurants, casinos, shopping centers, cruise ships, commercial building owners, 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 and resellers (primarily sign companies). Our Transportation business unit primarily consists of sales of intelligent transportation systems dynamic messaging signs for road management, mass transit, and aviation applications and other electronic signage for advertising and way-finding needs, which includes our Vanguard® and Galaxy® product lines and other intelligent transportation systems dynamic message signs, to governmental transportation departments, transportation industry contractors, 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, architectural lighting, and transportation related products for sale outside of the United States and Canada to the related type of company, including sports and commercial business facilities, OOH companies, and governmental transportation agencies. 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. Our segments follow the same accounting policies as those described in "Note 1. Nature of Business and Summary of Significant Accounting Policies." Some expenses or services are not directly allocable to a sale or segment or the resources and related expenses are shared across business segment areas. These expenses are allocated using estimates and allocation methodologies based on financial measures and professional judgment. Shared or unabsorbed manufacturing costs are allocated to the business unit benefiting most from that manufacturing location's production capabilities. Shared or 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 in the segment analysis. 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 reporting segments for the periods indicated:
| Year Ended
| April 29, 2023 |  | April 30, 2022 |  | May 1, 2021
Net sales: |  |  |  |  |
Commercial | $ | 170,590 |  |  | $ | 154,211 |  |  | $ | 127,300 |
Live Events | 284,900 |  |  | 199,106 |  |  | 143,049 |
High School Park and Recreation | 141,748 |  |  | 111,816 |  |  | 91,557 |
Transportation | 72,306 |  |  | 62,707 |  |  | 58,284 |
International | 84,652 |  |  | 83,130 |  |  | 61,843 |
| 754,196 |  |  | 610,970 |  |  | 482,033 |
Gross profit: |  |  |  |  |
Commercial | 31,155 |  |  | 31,851 |  |  | 33,072 |
Live Events | 49,255 |  |  | 21,787 |  |  | 24,397 |
High School Park and Recreation | 41,145 |  |  | 35,477 |  |  | 31,472 |
Transportation | 19,825 |  |  | 18,172 |  |  | 20,329 |
International | 9,975 |  |  | 9,410 |  |  | 11,313 |
| 151,355 |  |  | 116,697 |  |  | 120,583 |
Operating expenses |  |  |  |  |
Selling | 56,655 |  |  | 51,075 |  |  | 48,649 |
General and administrative | 38,747 |  |  | 32,563 |  |  | 27,980 |
Product design and development | 29,989 |  |  | 29,013 |  |  | 26,846 |
Goodwill impairment | 4,576 |  |  | — |  |  | — |
| 129,967 |  |  | 112,651 |  |  | 103,475 |
Operating income | 21,388 |  |  | 4,046 |  |  | 17,108 |
Nonoperating income (expense): |  |  |  |  |
Interest income (expense), net | (920) |  |  | 171 |  |  | (65) |
Other expense, net | (7,211) |  | — |  | (3,109) |  | — |  | (2,983) |
Income before income taxes | $ | 13,257 |  |  | $ | 1,108 |  |  | $ | 14,060 |
Depreciation and amortization: |  |  |  |  |
Commercial | $ | 3,468 |  |  | $ | 2,677 |  |  | $ | 3,037 |
Live Events | 6,430 |  |  | 5,238 |  |  | 5,798 |
High School Park and Recreation | 1,632 |  |  | 1,420 |  |  | 1,942 |
Transportation | 584 |  |  | 551 |  |  | 979 |
International | 2,307 |  |  | 2,796 |  |  | 2,887 |
Unallocated corporate depreciation | 2,572 |  |  | 2,712 |  |  | 2,434 |
| $ | 16,993 |  |  | $ | 15,394 |  |  | $ | 17,077 |
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:
| Year Ended
| April 29, 2023 |  | April 30, 2022 |  | May 1, 2021
Net sales: |  |  |  |  |
United States | $ | 661,312 |  |  | $ | 513,740 |  |  | $ | 413,211 |
Outside United States | 92,884 |  |  | 97,230 |  |  | 68,822 |
| $ | 754,196 |  |  | $ | 610,970 |  |  | $ | 482,033 |
Property and equipment, net of accumulated depreciation: |  |  |  |  |
United States | $ | 63,786 |  |  | $ | 58,643 |  |  | $ | 50,130 |
Outside United States | 8,361 |  |  | 8,122 |  |  | 8,552 |
| $ | 72,147 |  |  | $ | 66,765 |  |  | $ | 58,682 |
We have numerous customers worldwide for sales of our products and services, and no customer accounted for 10 percent 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 complex global supply chain subject to geopolitical and transportation risks and a number of single-source suppliers that could limit our supply or cause delays in obtaining raw materials and components needed in manufacturing.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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