Reporting Segments

9 Months Ended

Jan. 23, 2015

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						Nine Months Ended
	January 23, 2015			January 24, 2014			January 23, 2015			January 24, 2014
Sales:
Bob Evans Restaurants	$	250,389		$	240,506		$	731,691		$	725,557
BEF Foods	112,060			103,485			300,618			287,523
Intersegment net sales of food products	(5,272		)	(3,859		)	(15,513		)	(10,899		)
Subtotal of BEF Foods	106,788			99,626			285,105			276,624
Total	$	357,177		$	340,132		$	1,016,796		$	1,002,181
Operating income (loss):
Bob Evans Restaurants	$	(1,985	)	$	6,578		$	6,442		$	24,972
BEF Foods	9,658			1,376			10,307			3,876
Total	$	7,673		$	7,954		$	16,749		$	28,848

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