Restructuring and Severance Charges

3 Months Ended

Jul. 25, 2014

Restructuring and Related Activities [Abstract]

We recorded pretax restructuring and severance charges totaling $950 and $866 for the three months ended July 25, 2014, and July 26, 2013, respectively. These costs, reflected in S,G&A, relate to organizational realignments and closures of production facilities.

In the fourth quarter of fiscal 2014, we implemented a strategic realignment and reduction of personnel at Bob Evans Restaurants, BEF Foods and at our corporate office as part of our comprehensive plan to reduce S,G&A expenses. Costs incurred at the corporate office are allocated to the Bob Evans Restaurants and BEF Foods reporting segments.

In the third quarter of fiscal 2014, we closed our BEF Foods production plants in Springfield and Bidwell, Ohio. The action to close the food production facilities is intended to increase efficiency by consolidating production to our high capacity food production facility in Sulphur Springs, Texas.

On September 27, 2013, we announced the closure of our food production plant in Richardson, Texas, reducing our fresh sausage plant network to two facilities.

As of July 25, 2014, we anticipate that we will incur and pay an additional $130 related to restructuring and severance charges incurred in BEF Foods segment, primarily in the remainder of fiscal 2015. These additional severance charges will be recognized based on completion of required service.

The components of the restructuring and severance charges are summarized below by reporting segment for the three months ended July 25, 2014, and July 26, 2013:



	Bob Evans Restaurants			BEF Foods			Total
Balance, April 25, 2014	$	486		$	741		$	1,227
Restructuring and severance charges incurred	285			665			950
Amounts paid	(236		)	(493		)	(729		)
Balance, July 25, 2014	$	535		$	913		$	1,448



	Bob Evans Restaurants			BEF Foods			Total
Balance, April 26, 2013	$	1,260		$	2,560		$	3,820
Restructuring and severance charges incurred	—			1,001			1,001
Adjustments	(135		)	—			(135		)
Amounts paid	(1,125		)	(560		)	(1,685		)
Balance, July 26, 2013	$	—		$	3,001		$	3,001

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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