XML 39 R27.htm IDEA: XBRL DOCUMENT v3.25.0.1

Segment Reporting (Tables)

9 Months Ended

Jan. 25, 2025

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												Nine Months Ended
			January 25, 2025						January 27, 2024						January 25, 2025						January 27, 2024
Net sales:
Commercial			$	37,976					$	33,292					$	115,614					$	122,628
Live Events			46,072						73,393						231,887						233,602
High School Park and Recreation			29,367						28,764						125,444						133,940
Transportation			18,789						19,605						62,757						61,217
International			17,303						15,249						48,224						50,816
			149,507						170,303						583,926						602,203
Gross profit:
Commercial			9,086						5,546						27,819						25,546
Live Events			8,794						21,102						49,792						68,276
High School Park and Recreation			9,292						8,029						44,412						45,274
Transportation			6,926						6,180						23,347						20,049
International			2,683						861						6,972						7,919
			36,781						41,718						152,342						167,064
Operating expenses:
Selling			14,471						14,258						44,811						41,840
General and administrative			16,498						10,589						43,771						31,077
Product design and development			9,440						8,835						28,902						26,459
			40,409						33,682						117,484						99,376
Operating (loss) income			(3,628)						8,036						34,858						67,688
Nonoperating (expense) income:
Interest income (expense), net			508						(745)						710						(2,952)
Change in fair value of convertible note			(14,083)						6,340						(25,369)						(11,570)
Other expense and debt issuance costs write-off, net			(613)						(1,000)						(2,612)						(6,282)
(Loss) Income before income taxes			$	(17,816)					$	12,631					$	7,587					$	46,884
Depreciation and amortization:
Commercial			$	1,060					$	1,166					$	3,217					$	3,278
Live Events			1,456						1,533						4,297						4,750
High School Park and Recreation			522						508						1,588						1,444
Transportation			203						181						610						523
International			542						563						1,654						1,701
Unallocated corporate depreciation and amortization			1,130						925						3,341						2,674
			$	4,913					$	4,876					$	14,707					$	14,370

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												Nine Months Ended
			January 25, 2025						January 27, 2024						January 25, 2025						January 27, 2024
Net sales:
United States			$	127,159					$	152,962					$	518,816					$	545,699
Outside United States			22,348						17,341						65,110						56,504
			$	149,507					$	170,303					$	583,926					$	602,203

			January 25, 2025						April 27, 2024
Property and equipment, net of accumulated depreciation:
United States			$	66,944					$	64,332
Outside United States			6,784						7,420
			$	73,728					$	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

+ Details

Name:	us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

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

Reference 3: 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

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration