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Segment Information | 9 Months Ended
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Sep. 30, 2018
Segment Information [Abstract] |
Segment Information | NOTE 14. SEGMENT INFORMATION ﻿ As a result of our August 21, 2017 acquisition of Sierra, we now operate our business structure within two segments. These segments are defined based on the internal financial reporting used by management. Certain significant selling and general and administrative expenses are not allocated to the segments including non-cash stock compensation expense. Each segment is described below: ﻿
| · |  | The Black Diamond segment, which includes Black Diamond Equipment and PIEPS, is a global leader in designing, manufacturing, and marketing innovative outdoor engineered equipment and apparel for climbing, mountaineering, backpacking, skiing, and a wide range of other year-round outdoor recreation activities. The Black Diamond segment offers a broad range of products including: high performance apparel (such as jackets, shells, pants and bibs); rock-climbing equipment (such as carabiners, protection devices, harnesses, belay devices, helmets, and ice-climbing gear); technical backpacks and high-end day packs; tents; trekking poles; headlamps and lanterns; and gloves and mittens. It also offers advanced skis, ski poles, ski skins, and snow safety products, including avalanche airbag systems, avalanche transceivers, shovels, and probes.
﻿
| · |  | The Sierra segment, which consists of Sierra, is an iconic American manufacturer of a wide range of high performance bullets for both rifles and pistols. These bullets are used for precision target shooting, hunting and military and law enforcement purposes.
﻿ Financial information for our segments is as follows: ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Three Months Ended |  | Nine Months Ended
﻿ |  | September 30, 2018 |  | September 30, 2017 |  | September 30, 2018 |  | September 30, 2017
﻿Sales to external customers: |  |  |  |  |  |  |  |  |  |  |  |
﻿Black Diamond |  |  |  |  |  |  |  |  |  |  |  |
﻿Domestic sales |  | $ | 19,840 |  | $ | 18,840 |  | $ | 59,434 |  | $ | 57,173
﻿International sales |  |  | 27,410 |  |  | 23,402 |  |  | 67,796 |  |  | 57,305
﻿Total Black Diamond |  |  | 47,250 |  |  | 42,242 |  |  | 127,230 |  |  | 114,478
﻿Sierra |  |  |  |  |  |  |  |  |  |  |  |
﻿Domestic sales |  |  | 6,328 |  |  | 2,301 |  |  | 20,233 |  |  | 2,301
﻿International sales |  |  | 2,108 |  |  | 1,231 |  |  | 7,371 |  |  | 1,231
﻿Total Sierra |  |  | 8,436 |  |  | 3,532 |  |  | 27,604 |  |  | 3,532
﻿Total sales to external customers |  |  | 55,686 |  |  | 45,774 |  |  | 154,834 |  |  | 118,010
﻿Segment operating income: |  |  |  |  |  |  |  |  |  |  |  |
﻿Black Diamond |  |  | 4,639 |  |  | 2,085 |  |  | 6,254 |  |  | 1,098
﻿Sierra |  |  | 1,532 |  |  | 416 |  |  | 4,703 |  |  | 416
﻿Total segment operating income |  |  | 6,171 |  |  | 2,501 |  |  | 10,957 |  |  | 1,514
﻿Restructuring charge |  |  | (22) |  |  | (33) |  |  | (86) |  |  | (116)
﻿Transaction costs |  |  | (50) |  |  | (1,869) |  |  | (383) |  |  | (1,869)
﻿Corporate and other expenses |  |  | (1,985) |  |  | (1,435) |  |  | (6,074) |  |  | (4,283)
﻿Interest expense, net |  |  | (303) |  |  | (71) |  |  | (1,020) |  |  | (948)
﻿Income (loss) before income tax |  | $ | 3,811 |  | $ | (907) |  | $ | 3,394 |  | $ | (5,702)
﻿ There were no intercompany sales between the Black Diamond and Sierra segments for the periods presented. Restructuring charges for the periods presented relate to the Black Diamond segment. ﻿ Total assets by segment, as of September 30, 2018 and December 31, 2017, were as follows: ﻿ ﻿
﻿ |  |  |  |  |  |
﻿ |  | September 30, 2018 |  | December 31, 2017
﻿ |  |  |  |  |  |
﻿Black Diamond |  | $ | 134,828 |  | $ | 127,202
﻿Sierra |  |  | 74,612 |  |  | 77,270
﻿Corporate |  |  | 2,656 |  |  | 2,977
﻿ |  | $ | 212,096 |  | $ | 207,449
﻿ Capital expenditures, depreciation and amortization by segment is as follows. ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Three Months Ended |  | Nine Months Ended
﻿ |  | September 30, 2018 |  | September 30, 2017 |  | September 30, 2018 |  | September 30, 2017
﻿Capital expenditures: |  |  |  |  |  |  |  |  |  |  |  |
﻿Black Diamond |  | $ | 279 |  | $ | 770 |  | $ | 1,495 |  | $ | 1,918
﻿Sierra |  |  | 57 |  |  | 1 |  |  | 359 |  |  | 1
﻿Total capital expenditures |  | $ | 336 |  | $ | 771 |  | $ | 1,854 |  | $ | 1,919
﻿Depreciation: |  |  |  |  |  |  |  |  |  |  |  |
﻿Black Diamond |  | $ | 617 |  | $ | 569 |  | $ | 1,837 |  | $ | 1,674
﻿Sierra |  |  | 489 |  |  | 156 |  |  | 1,477 |  |  | 156
﻿Total depreciation |  | $ | 1,106 |  | $ | 725 |  | $ | 3,314 |  | $ | 1,830
﻿Amortization: |  |  |  |  |  |  |  |  |  |  |  |
﻿Black Diamond |  | $ | 272 |  | $ | 273 |  | $ | 822 |  | $ | 808
﻿Sierra |  |  | 693 |  |  | 375 |  |  | 2,080 |  |  | 375
﻿Total amortization |  | $ | 965 |  | $ | 648 |  | $ | 2,902 |  | $ | 1,183
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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