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Segment Reporting (Tables)

3 Months Ended

Jul. 27, 2024

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 27, 2024						July 29, 2023
Net sales:
Commercial			$	34,199					$	46,883
Live Events			108,608						91,999
High School Park and Recreation			48,006						56,234
Transportation			22,490						21,369
International			12,785						16,046
			226,088						232,531
Gross profit:
Commercial			7,595						12,769
Live Events			26,028						27,940
High School Park and Recreation			17,316						20,825
Transportation			7,749						7,089
International			1,010						2,524
			59,698						71,147
Operating expenses:
Selling			15,636						12,929
General and administrative			11,723						9,599
Product design and development			9,623						8,403
			36,982						30,931
Operating income			22,716						40,216
Nonoperating (expense) income:
Interest (expense) income, net			(71)						(881)
Change in fair value of convertible note			(21,590)						(7,260)
Other expense and debt issuance costs write-off, net			(835)						(3,979)
Income before income taxes			$	220					$	28,096
Depreciation and amortization:
Commercial			$	1,082					$	1,042
Live Events			1,429						1,613
High School Park and Recreation			533						462
Transportation			202						168
International			562						566
Unallocated corporate depreciation and amortization			1,085						818
			$	4,893					$	4,669

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 27, 2024						July 29, 2023
Net sales:
United States			$	207,219					$	214,593
Outside United States			18,869						17,938
			$	226,088					$	232,531

			July 27, 2024						April 27, 2024
Property and equipment, net of accumulated depreciation:
United States			$	66,168					$	64,332
Outside United States			7,445						7,420
			$	73,613					$	71,752

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
-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

Reference 2: 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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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 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: 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

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-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

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