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Segment Reporting (Tables)

3 Months Ended

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

X

- 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

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X

- 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
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 30
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

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