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Operating Segment and Geographic Information
 12 Months Ended
Dec. 27, 2014
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]
Note 14 —      Operating Segment and Geographic Information
 
The following table presents certain operating segment information. The Information Security and Print Finishing segment has been classified as discontinued operations for all periods presented.
 
In Thousands
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
 
 
 
 
 
Sporting Goods
 
 
 
 
 
 
 
 
 
 
Net revenue
 
$
137,975
 
$
132,991
 
$
112,600
 
Operating income
 
 
18,194
 
 
18,469
 
 
14,160
 
Interest expense (income)
 
 
(17)
 
 
170
 
 
273
 
Provision for taxes
 
 
7,420
 
 
7,212
 
 
5,482
 
Net income
 
 
11,394
 
 
11,087
 
 
8,433
 
Identifiable assets
 
 
95,506
 
 
91,137
 
 
77,902
 
Non-marketable equity investments (equity method)
 
 
—
 
 
—
 
 
—
 
Depreciation & amortization
 
 
4,380
 
 
3,844
 
 
3,398
 
Capital expenditures
 
 
2,739
 
 
2,170
 
 
2,065
 
 
 
 
 
 
 
 
 
 
 
 
Discontinued Operations
 
 
 
 
 
 
 
 
 
 
Net revenue
 
 
20,865
 
 
30,686
 
 
34,990
 
Operating loss
 
 
(483)
 
 
(1,687)
 
 
(14,628)
 
Interest expense
 
 
98
 
 
335
 
 
515
 
Provision (benefit) for taxes
 
 
(6,099)
 
 
764
 
 
543
 
Net loss
 
 
(1,528)
 
 
(2,790)
 
 
(15,683)
 
Identifiable assets
 
 
—
 
 
23,203
 
 
25,578
 
Non-marketable equity investments (equity method)
 
 
—
 
 
331
 
 
323
 
Depreciation & amortization
 
 
373
 
 
774
 
 
924
 
Capital expenditures
 
 
246
 
 
185
 
 
358
 
 
 
 
 
 
 
 
 
 
 
 
All Other
 
 
 
 
 
 
 
 
 
 
Net revenue
 
 
—
 
 
—
 
 
—
 
Operating loss
 
 
(2,689)
 
 
(2,285)
 
 
(2,117)
 
Interest expense
 
 
465
 
 
233
 
 
(186)
 
Benefit for taxes
 
 
(982)
 
 
(1,093)
 
 
(1,633)
 
Net income
 
 
1,951
 
 
1,508
 
 
2,320
 
Identifiable assets
 
 
32,375
 
 
27,634
 
 
22,260
 
Non-marketable equity investments (equity method)
 
 
18,949
 
 
19,455
 
 
17,164
 
Depreciation & amortization
 
 
—
 
 
—
 
 
—
 
Capital expenditures
 
 
—
 
 
—
 
 
—
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
 
 
 
 
 
 
 
 
 
Net revenue
 
 
158,840
 
 
163,677
 
 
147,589
 
Operating income (loss)
 
 
15,022
 
 
14,497
 
 
(2,585)
 
Interest expense
 
 
546
 
 
738
 
 
602
 
Provision (benefit) for taxes
 
 
339
 
 
6,883
 
 
4,392
 
Net income (loss)
 
 
11,817
 
 
9,805
 
 
(4,930)
 
Identifiable assets
 
 
127,881
 
 
141,974
 
 
125,740
 
Non-marketable equity investments (equity method)
 
 
18,949
 
 
19,786
 
 
17,487
 
Depreciation & amortization
 
 
4,753
 
 
4,618
 
 
4,322
 
Capital expenditures
 
 
2,985
 
 
2,355
 
 
2,423
 
 
Each operating segment is individually managed and has separate financial results that are reviewed by the Company’s management. Each segment contains closely related products that are unique to the particular segment. There were no changes to the composition of segments in 2014, other than the divestiture of the Information Security and Print Finishing segment as discussed in this Note. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies.
   
The Sporting Goods segment consists of home entertainment products such as table tennis tables and accessories; basketball goals; pool tables and accessories; outdoor playsets; soccer and hockey tables; archery equipment and accessories; and fitness, arcade and darting products. Customers include retailers, dealers and wholesalers located throughout North America, Europe and to a lesser the rest of the world.
 
Discontinued Operations contains the divested operations of the Information Security and Print Finishing segment. This segment consisted of products such as high-security data shredders, disintegrators and deguassers, and office machinery used in the office and graphic arts environment. Office environment products include folding machines; and paper trimmers and cutters. Customers include end-users, as well as, retailers, wholesalers, catalogs, specialty dealers and business partners.
 
All Other consist of general and administrative expenses not specifically related to the operating business segments and includes investment income from equity investments.
 
Interest expense is allocated to operating segments based on working capital usage and the provision for taxes is allocated based on a combined federal and state statutory rate of 39.4% adjusted for actual taxes on foreign income. Permanent tax adjustments and timing differences are included in the all other segment.
 
Identifiable assets are principally those assets used in each segment. The assets in the all other segment are principally cash and cash equivalents; deferred tax assets; and investments.
 
During 2014, 2013 and 2012 the Company had one customer which accounted for approximately 16%, 16% and 18%, respectively, of the Company’s total consolidated revenues. No other customer accounted for 10% or more of consolidated total revenues. Within the Sporting Goods segment, this customer accounted for approximately 19%, 20% and 23% of total revenues in 2014, 2013 and 2012, respectively.
 
As of December 27, 2014 the Company had a significant portion of its total accounts receivable with one customer. As of December 28, 2013 the Company had a significant portion of its total accounts receivable with two customers. The one customer accounted for approximately 23% of total accounts receivable at December 27, 2014, and approximately 24% and 10% of total accounts receivable at December 28, 2013, respectively.
 
As of December 27, 2014, approximately 18 employees of the Company's labor force were covered by a collective bargaining agreement that expires April 30, 2016.
 
Raw materials for Escalade’s various product lines consist of wood, tempered glass, particle board, standard grades of steel and steel tubing, aluminum, engineering plastics, fiberglass and packaging materials. Escalade relies upon domestic, Mexico, and Asian suppliers for these materials and upon various Asian manufacturers for many of its products.
 
Net sales are attributed to country based on location of customer and are for continuing operations. Net sales by geographic region/country were as follows:
 
In Thousands
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
 
 
 
 
 
North America
 
$
135,585
 
$
129,435
 
$
109,043
 
Europe
 
 
1,408
 
 
1,946
 
 
1,940
 
Other
 
 
982
 
 
1,610
 
 
1,617
 
 
 
$
137,975
 
$
132,991
 
$
112,600
 
 
Identified assets by geographic region/country were as follows:
 
In Thousands
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
 
 
 
 
 
North America
 
$
127,881
 
$
127,393
 
$
110,977
 
Europe
 
 
—
 
 
14,581
 
 
14,763
 
 
 
$
127,881
 
$
141,974
 
$
125,740