Reporting Segments

3 Months Ended

Jul. 24, 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 that the Company's Chief Operating Decision Maker uses to allocate resources and assess performance. We evaluate our segments based on operating income, excluding expenses and charges from corporate and other functions which we consider to be overall corporate costs, or costs not reflective of the reporting segment’s core operating businesses. This includes corporate functions such as information technology, finance, legal, human resources, supply chain and other corporate functions, and includes costs such as ongoing IT infrastructure costs, including certain costs related to our new ERP system, certain legal and professional fees, depreciation on our corporate assets and other costs. Operating income represents earnings before interest and income taxes. Prior to the first quarter of fiscal 2016, we allocated these costs to our reporting segments. This change in reporting was made to present our results in line with the changes made during the first quarter in how management measures results of operations and allocates resources. We have adjusted the prior year amounts to reflect this change in presentation.

Information on our reporting segments is summarized as follows:

	Three Months Ended
(in thousands)	July 24, 2015			July 25, 2014
Sales:
Bob Evans Restaurants	$	238,669		$	240,151
BEF Foods	86,048			90,796
Intersegment net sales of food products	(3,004		)	(4,606		)
Subtotal of BEF Foods	83,044			86,190
Total	$	321,713		$	326,341
Operating income (loss):
Bob Evans Restaurants	$	9,796		$	14,927
BEF Foods	15,851			3,045
Corporate and Other	(17,385		)	(17,908		)
Total	$	8,262		$	64

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