SEGMENT DATA

Beginning in fiscal 2015, Orion reorganized its business into the following business segments: Orion U.S. Markets Division ("USM"), Orion Engineered Services Division ("OES") and Orion Distribution Services Division ("ODS"). The accounting policies are the same for each business segment as they are on a consolidated basis.

The descriptions of Orion’s segments and their summary financial information are presented below.

Orion U.S. Markets Division ("USM")

The USM segment sells commercial lighting systems and energy management systems to the wholesale contractor markets. USM customers include domestic energy service companies, or ESCOs, and electrical contractors.

Orion Engineered Systems Division ("OES")

The OES segment develops and sells lighting products and provides construction and engineering services for Orion's commercial LED and High Intensity Fluorescent ("HIF") lighting and energy management systems. OES provides turnkey solutions for large national accounts, governments, municipalities and schools.

Orion Distribution Services Division ("ODS")

The ODS segment focuses on selling lighting products through manufacturer representative agencies and a network of broadline North American distributors.

Corporate and Other

Corporate and Other is comprised of operating expenses not directly allocated to Orion’s segments and adjustments to reconcile to consolidated results, which primarily include intercompany eliminations.



	Revenues						Operating (Loss) Profit
(dollars in thousands)	For the year ended March 31,						For the year ended March 31,
	2016		2015		2014		2016			2015			2014
Segments:
U.S. Markets	$	38,841	$	37,778	$	38,766	$	(4,958	)	$	(12,542	)	$	(1,012	)
Engineered Systems	26,325		33,454		49,857		(6,982		)	(12,431		)	1,260
Distribution Services	2,476		978		—		(632		)	(455		)	—
Corporate and Other	—		—		—		(7,349		)	(6,508		)	(8,591		)
	$	67,642	$	72,210	$	88,623	$	(19,921	)	$	(31,936	)	$	(8,343	)

	Depreciation and Amortization						Capital Expenditures
	For the year ended March 31,						For the year ended March 31,
	2016		2015		2014		2016			2015			2014
Segments:
U.S. Markets	$	1,168	$	1,711	$	2,667	$	72		$	626		$	276
Engineered Systems	1,987		1,404		302		43			495			—
Distribution Services	71		32		—		10			40			—
Corporate and Other	939		1,036		1,569		276			845			134
	$	4,165	$	4,183	$	4,538	$	401		$	2,006		$	410



	Total Assets				Deferred Revenue
	March 31, 2016		March 31, 2015		March 31, 2016		March 31, 2015
Segments:
U.S. Markets	$	18,503	$	27,769	$	167	$	157
Engineered Systems	21,885		27,435		1,098		1,361
Distribution Services	1,386		261		—		—
Corporate and Other	29,101		32,340		—		—
	$	70,875	$	87,805	$	1,265	$	1,518

Orion’s revenue outside the United States is insignificant and Orion has no long-lived assets outside the United States.