Reporting Segments

12 Months Ended

Apr. 25, 2014

Segment Reporting [Abstract]

Reporting Segments

Reporting Segments

During fiscal 2014, we had two reporting segments: Bob Evans Restaurants and BEF Foods. See Note 3 for further information on the sale of Mimi's Café and its classification as discontinued operations. We determine our segments on the same basis we use to allocate resources and assess performance.

Our operations include restaurant operations and the processing and sale of food products. The revenues from our two segments, Bob Evans Restaurants and BEF Foods include both net sales to unaffiliated customers and intersegment net sales, which are accounted for on a basis consistent with net sales to unaffiliated customers. Intersegment net sales and other intersegment transactions have been eliminated in the consolidated financial statements.

Operating income represents earnings before interest and income taxes. Identifiable assets by segment are those assets that are used in our operations in each segment. General corporate assets consist of corporate property, plant and equipment, long-term investments, note receivables, federal and state income tax receivables and deferred income tax assets.

We have recast the consolidated financial statements to reflect the Mimi's Café operations as a discontinued operation for all periods presented. We have also restated the financial statements for the impact of prior period error corrections after reflecting the impact of the discontinued operations. The recast and adjusted column reflects Mimi's Café as a discontinued operation and the impact of the error corrections.

Information on our reporting segments is summarized as follows:

	2014			2013			2012
				(recast & adjusted)			(recast & adjusted)
Net Sales
Bob Evans Restaurants	$	956,579		$	981,418		$	972,490
BEF Foods	386,806			376,885			329,165
	1,343,385			1,358,303			1,301,655
Intersegment net sales of food products (1)	(14,833		)	(28,077		)	(14,445		)
Total	$	1,328,552		$	1,330,226		$	1,287,210
Operating Income
Bob Evans Restaurants	$	27,134		$	69,317		$	86,269
BEF Foods	5,991			18,637			20,206
Total	$	33,125		$	87,954		$	106,475
Depreciation and Amortization Expense
Bob Evans Restaurants	$	63,872		$	56,827		$	50,799
BEF Foods	15,584			12,492			9,465
Total	$	79,456		$	69,319		$	60,264
Capital Expenditures
Bob Evans Restaurants	$	119,097		$	67,662		$	74,281
BEF Foods	71,898			50,538			7,582
Total	$	190,995		$	118,200		$	81,863
Identifiable Assets
Bob Evans Restaurants	$	693,543		$	714,221
BEF Foods	196,389			155,424
	889,932			869,645
General corporate assets	178,384			151,308
Total	$	1,068,316		$	1,020,953

⁽¹⁾ Intersegment net sales of food products includes $12,491 and $768 in fiscal 2013 and 2012, respectively, of sales to discontinued operations