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Segment Reporting (Tables)

6 Months Ended

Oct. 28, 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												Six Months Ended
			October 28, 2023						October 29, 2022						October 28, 2023						October 29, 2022
Net sales:
Commercial			$	42,453					$	37,047					$	89,336					$	77,165
Live Events			68,210						69,239						160,209						125,622
High School Park and Recreation			48,942						42,006						105,176						77,815
Transportation			20,243						16,679						41,612						36,219
International			19,521						22,468						35,567						42,538
			199,369						187,439						431,900						359,359
Gross profit:
Commercial			7,231						6,197						20,000						11,018
Live Events			19,234						7,983						47,174						11,769
High School Park and Recreation			16,420						11,811						37,245						21,788
Transportation			6,780						4,084						13,869						9,922
International			4,534						1,629						7,058						3,001
			54,199						31,704						125,346						57,498
Operating expenses:
Selling			14,653						14,525						27,582						28,958
General and administrative			10,889						8,687						20,488						18,128
Product design and development			9,221						6,966						17,624						14,405
			34,763						30,178						65,694						61,491
Operating income (loss)			19,436						1,526						59,652						(3,993)
Nonoperating (expense) income:
Interest (expense) income, net			(1,326)						(263)						(2,207)						(323)
Change in fair value of convertible note			(10,650)						—						(17,910)						—
Other expense and debt issuance costs write-off, net			(1,303)						(208)						(5,282)						(955)
Income (loss) before income taxes			$	6,157					$	1,055					$	34,253					$	(5,271)
Depreciation and amortization:
Commercial			$	1,070					$	834					$	2,112					$	1,637
Live Events			1,604						1,627						3,217						3,193
High School Park and Recreation			474						383						936						722
Transportation			174						128						342						253
International			572						566						1,138						1,111
Unallocated corporate depreciation and amortization			931						662						1,749						1,309
			$	4,825					$	4,200					$	9,494					$	8,225

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												Six Months Ended
			October 28, 2023						October 29, 2022						October 28, 2023						October 29, 2022
Net sales:
United States			$	178,144					$	163,142					$	392,737					$	312,580
Outside United States			21,225						24,297						39,163						46,779
			$	199,369					$	187,439					$	431,900					$	359,359

			October 28, 2023						April 29, 2023
Property and equipment, net of accumulated depreciation:
United States			$	65,026					$	63,786
Outside United States			7,593						8,361
			$	72,619					$	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

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-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
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-Subparagraph (SX 210.5-03.1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

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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

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