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Segment Reporting (Tables)

6 Months Ended

Oct. 31, 2019

Segment Reporting [Abstract]

Schedule of Assets by Business Segment

Assets by business segment are presented in the following table as of October 31, 2019 and April 30, 2019 (in thousands):

		As of October 31, 2019												As of April 30, 2019
		Firearms				Outdoor Products & Accessories				Total				Firearms				Outdoor Products & Accessories				Total
Total assets		$	452,099			$	356,697			$	808,796			$	389,719			$	377,070			$	766,789
Property, plant, and equipment, net			159,347				11,001				170,348				170,549				12,719				183,268
Intangibles, net			4,619				77,943				82,562				4,661				87,179				91,840
Goodwill			19,024				163,243				182,267				19,024				163,245				182,269

Schedule of Results by Business Segment

Results by business segment are presented in the following tables for the three months ended October 31, 2019 and 2018 (in thousands):

		For the Three Months Ended October 31, 2019 (a)
		Firearms				Outdoor Products & Accessories				Corporate				Intersegment Eliminations				Total
Revenue from external customers		$	112,884			$	41,504			$	—			$	—			$	154,388
Intersegment revenue			833				6,305				—				(7,138	)			—
Total gross revenue			113,717				47,809				—				(7,138	)			154,388
Cost of sales			81,596				29,226				—				(6,740	)			104,082
Gross margin			32,121				18,583				—				(398	)			50,306
Operating income/(loss)			5,413				(1,312	)			(10,924	)			11,707				4,884
Income tax expense/(benefit)			3,744				883				(3,989	)			—				638

		For the Three Months Ended October 31, 2018 (a)
		Firearms				Outdoor Products & Accessories				Corporate				Intersegment Eliminations				Total
Revenue from external customers		$	110,994			$	50,709			$	—			$	—			$	161,703
Intersegment revenue			762				5,242				—				(6,004	)			—
Total gross revenue			111,756				55,951				—				(6,004	)			161,703
Cost of sales			79,912				30,536				—				(5,131	)			105,317
Gross margin			31,844				25,415				—				(873	)			56,386
Operating income/(loss)			10,371				397				(11,189	)			11,747				11,326
Income tax expense/(benefit)			2,709				418				(732	)			—				2,395

Results by business segment are presented in the following tables for the six months ended October 31, 2019 and 2018 (in thousands):

		For the Six Months Ended October 31, 2019 (a)
		Firearms				Outdoor Products & Accessories				Corporate				Intersegment Eliminations				Total
Revenue from external customers		$	207,443			$	70,614			$	—			$	—			$	278,057
Intersegment revenue			1,715				10,410				—				(12,125	)			—
Total gross revenue			209,158				81,024				—				(12,125	)			278,057
Cost of sales			141,639				48,369				—				(10,110	)			179,898
Gross margin			67,519				32,655				—				(2,015	)			98,159
Operating income/(loss)			14,409				(8,424	)			(21,943	)			21,984				6,026
Income tax expense/(benefit)			8,163				131				(7,028	)			—				1,266

		For the Six Months Ended October 31, 2018 (a)
		Firearms				Outdoor Products & Accessories				Corporate				Intersegment Eliminations				Total
Revenue from external customers		$	215,468			$	85,068			$	—			$	—			$	300,536
Intersegment revenue			1,546				8,139				—				(9,685	)			—
Total gross revenue			217,014				93,207				—				(9,685	)			300,536
Cost of sales			150,377				50,910				—				(9,559	)			191,728
Gross margin			66,637				42,297				—				(126	)			108,808
Operating income/(loss)			24,461				(2,021	)			(21,740	)			24,101				24,801
Income tax expense/(benefit)			6,834				(7	)			(619	)			—				6,208

(a) We allocate all of corporate overhead expenses except for interest and income taxes, such as general and administrative expenses and other corporate-level expenses, to both our Firearms and Outdoor Products & Accessories segments.

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Schedule of assets by business segment.

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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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
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-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

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