Reporting Segments

12 Months Ended

Apr. 29, 2016

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, certain legal and professional fees, depreciation on our corporate assets and other costs.

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.

Operating income represents earnings before interest and income taxes. Identifiable assets by segment are those assets that are used in our operations in each segment. General corporate assets include assets held by our Rabbi Trust, property, plant and equipment related to our corporate support center and IT infrastructure and our note receivable obtained from the sale of Mimi's Café.

Information on our reporting segments is summarized as follows:

(in thousands)	2016			2015			2014
Net Sales
Bob Evans Restaurants	$	951,212		$	969,877		$	956,579
BEF Foods	406,384			398,617			386,806
Total	1,357,596			1,368,494			1,343,385
Inter-segment net sales of food products	(18,769		)	(19,304		)	(14,833		)
	$	1,338,827		$	1,349,190		$	1,328,552
Operating income (loss)
Bob Evans Restaurants	$	34,793		$	56,239		$	80,187
BEF Foods	71,011			39,993			22,435
Corporate and Other	(69,583		)	(78,546		)	(69,497		)
Total	$	36,221		$	17,686		$	33,125
Depreciation and Amortization Expense
Bob Evans Restaurants	$	53,833		$	57,236		$	60,446
BEF Foods	16,224			17,141			14,514
Corporate and Other	9,550			5,697			4,496
Total	$	79,607		$	80,074		$	79,456
Capital Expenditures
Bob Evans Restaurants	$	28,906		$	43,927		$	83,106
BEF Foods	17,149			6,830			56,390
Corporate and Other	19,639			23,760			51,499
Total	$	65,694		$	74,517		$	190,995
Identifiable Assets
Bob Evans Restaurants	$	490,849		$	665,910		$	693,543
BEF Foods	150,645			179,137			193,634
General corporate assets	158,880			173,933			178,575
Total	$	800,374		$	1,018,980		$	1,065,752