Restructuring and Severance Charges

9 Months Ended

Jan. 23, 2015

Restructuring and Related Activities [Abstract]

We recorded no pretax restructuring charges in the three months ended January 23, 2015, and $1,288 in the corresponding period last year. We recorded pretax restructuring charges of $950 and $4,370 for the nine months ended January 23, 2015, and January 24, 2014, 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.

The components of the restructuring and severance charges are summarized below by reporting segment for the nine months ended January 23, 2015, and January 24, 2014:



	Bob Evans Restaurants			BEF Foods			Total
Balance, April 25, 2014	$	486		$	741		$	1,227
Severance and related restructuring charges	285			665			950
Amounts paid	(771		)	(1,094		)	(1,865		)
Balance, January 23, 2015	$	—		$	312		$	312



	Bob Evans Restaurants			BEF Foods			Total
Balance, April 26, 2013	$	1,260		$	2,560		$	3,820
Severance and related restructuring charges	1,838			2,532			4,370
Adjustments	(131		)	—			(131		)
Amounts paid	(2,380		)	(3,410		)	(5,790		)
Balance, January 24, 2014	$	587		$	1,682		$	2,269

- 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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