Reporting Segments

6 Months Ended

Oct. 24, 2014

Segment Reporting [Abstract]

Reporting Segments

Reporting Segments

We have two reporting segments: Bob Evans Restaurants and BEF Foods. 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.

Information on our reporting segments is summarized as follows (in thousands):

	Three Months Ended						Six Months Ended
	October 24, 2014			October 25, 2013			October 24, 2014			October 25, 2013
Sales:
Bob Evans Restaurants	$	241,151		$	240,500		$	481,302		$	485,051
BEF Foods	97,761			95,857			188,557			184,038
Intersegment net sales of food products	(5,633		)	(3,757		)	(10,240		)	(7,040		)
Subtotal of BEF Foods	92,128			92,100			178,317			176,998
Total	$	333,279		$	332,600		$	659,619		$	662,049
Operating income (loss):
Bob Evans Restaurants	$	6,712		$	11,912		$	8,427		$	18,394
BEF Foods	2,300			(3,017		)	649			2,500
Total	$	9,012		$	8,895		$	9,076		$	20,894

Discussion of segment results is included within Management's Discussion and Analysis of Financial Condition and Results of Operations.