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Segment Reporting (Tables) | 3 Months Ended
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Jul. 29, 2023
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, By Segment | The following table sets forth certain financial information for each of our five reporting segments for the periods indicated:
| Three Months Ended |  |
July 29, 2023 |  | July 30, 2022 |  |  |
Net sales: |  |  |  |  |  |
Commercial | $ | 46,883 |  |  | $ | 40,118 |  |  |  |
Live Events | 91,999 |  |  | 56,383 |  |  |  |
High School Park and Recreation | 56,234 |  |  | 35,809 |  |  |  |
Transportation | 21,369 |  |  | 19,540 |  |  |  |
International | 16,046 |  |  | 20,070 |  |  |  |
| 232,531 |  |  | 171,920 |  |  |  |
Gross profit: |  |  |  |  |  |
Commercial | 12,769 |  |  | 4,821 |  |  |  |
Live Events | 27,940 |  |  | 3,786 |  |  |  |
High School Park and Recreation | 20,825 |  |  | 9,977 |  |  |  |
Transportation | 7,089 |  |  | 5,838 |  |  |  |
International | 2,524 |  |  | 1,372 |  |  |  |
| 71,147 |  |  | 25,794 |  |  |  |
Operating expenses: |  |  |  |  |  |
Selling | 12,929 |  |  | 14,433 |  |  |  |
General and administrative | 9,599 |  |  | 9,441 |  |  |  |
Product design and development | 8,403 |  |  | 7,439 |  |  |  |
| 30,931 |  |  | 31,313 |  |  |  |
Operating income (loss) | 40,216 |  |  | (5,519) |  |  |  |
Nonoperating (expense) income: |  |  |  |  |  |
Interest (expense) income, net | (881) |  |  | (60) |  |  |  |
Change in fair value of convertible note | (7,260) |  |  | — |  |  |  |
Other expense and debt issuance costs write-off, net | (3,979) |  |  | (747) |  |  |  |
Income (loss) before income taxes | $ | 28,096 |  |  | $ | (6,326) |  |  |  |
Depreciation and amortization: |  |  |  |  |  |
Commercial | $ | 1,042 |  |  | $ | 803 |  |  |  |
Live Events | 1,613 |  |  | 1,566 |  |  |  |
High School Park and Recreation | 462 |  |  | 339 |  |  |  |
Transportation | 168 |  |  | 125 |  |  |  |
International | 566 |  |  | 545 |  |  |  |
Unallocated corporate depreciation and amortization | 818 |  |  | 647 |  |  |  |
| $ | 4,669 |  |  | $ | 4,025 |  |  |  |
Schedule of Revenue From External Customers and Long-lived Assets, By Geographical Areas | 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 |  |
July 29, 2023 |  | July 30, 2022 |  |  |  |
Net sales: |  |  |  |  |  |  |
United States | $ | 214,593 |  |  | $ | 149,438 |  |  |  |  |
Outside United States | 17,938 |  |  | 22,482 |  |  |  |  |
| $ | 232,531 |  |  | $ | 171,920 |  |  |  |  |
| July 29, 2023 |  | April 29, 2023
Property and equipment, net of accumulated depreciation: |  |  |
United States | $ | 64,251 |  |  | $ | 63,786 |
Outside United States | 7,829 |  |  | 8,361 |
| $ | 72,080 |  |  | $ | 72,147 |

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- Definition Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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