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Segment Reporting
 9 Months Ended
Mar. 28, 2021
Segment Reporting [Abstract]  
Segment Reporting
Note H - Segment Reporting

The Company has three reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information: (1) Pizza Inn Franchising, (2) Pie Five Franchising and (3) Company-Owned Restaurants. These segments are a result of differences in the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the three operating segments. Other revenue consists of non-recurring items.

The Pizza Inn and Pie Five Franchising segments establish franchisees, licensees and territorial rights. Revenue for this segment is primarily derived from franchise royalties, franchise license fees, sale of area development and foreign master license rights, incentive payments from third party suppliers and distributors, advertising funds, and supplier convention funds. Assets for these segments include equipment, furniture and fixtures.

The Company-Owned Restaurant segment includes sales and operating results for all Company-owned restaurants. Assets for this segment include equipment, furniture and fixtures for the Company-owned restaurants.

Revenue for corporate administration and other consists of rental income and interest income.  Assets primarily include cash and short-term investments, as well as furniture and fixtures located at the corporate office and trademarks and other intangible assets. All assets are located within the United States.

Summarized in the following table are net sales and operating revenues, depreciation and amortization expense, and income before taxes, for the Company’s reportable segments as of the three months and nine months ended March 28, 2021 and March 29, 2020 (in thousands):

  
Three Months Ended
  
Nine Months Ended
 
  
March 28,
2021
  
March 29,
2020
  
March 28,
2021
  
March 29,
2020
 
Net sales and operating revenues:
            
Pizza Inn Franchising
 
$
1,714
  
$
1,942
  
$
4,718
  
$
5,454
 
Pie Five Franchising
  
418
   
665
   
1,350
   
2,539
 
Company-Owned Restaurants
  
—
   
36
   
—
   
240
 
Corporate administration and other
  
51
   
62
   
146
   
178
 
Consolidated revenues
 
$
2,183
  
$
2,705
  
$
6,214
  
$
8,411
 
                 
Depreciation and amortization:
                
Pizza Inn Franchising
 
$
—
  
$
—
  
$
—
  
$
—
 
Pie Five Franchising
  
—
   
—
   
—
   
—
 
Company-Owned Restaurants
  
—
   
—
   
—
   
—
 
Combined
  
—
   
—
   
—
   
—
 
Corporate administration and other
  
41
   
45
   
128
   
141
 
Depreciation and amortization
 
$
41
  
$
45
  
$
128
  
$
141
 
                 
Income before taxes:
                
Pizza Inn Franchising
 
$
1,339
  
$
1,568
  
$
3,723
  
$
4,303
 
Pie Five Franchising
  
164
   
179
   
563
   
1,126
 
Company-Owned Restaurants
  
(77
)
  
(446
)
  
(256
)
  
(885
)
Combined
  
1,426
   
1,301
   
4,030
   
4,544
 
Corporate administration and other
  
(1,009
)
  
(1,808
)
  
(3,431
)
  
(4,731
)
Income (loss) before taxes
 
$
417
  
$
(507
)
 
$
599
  
$
(187
)
                 
Geographic information (revenues):
                
United States
 
$
2,114
  
$
2,652
  
$
6,047
  
$
8,255
 
Foreign countries
  
69
   
53
   
167
   
156
 
Consolidated total
 
$
2,183
  
$
2,705
  
$
6,214
  
$
8,411