Impairment, Restructuring and Severance Charges

6 Months Ended

Oct. 26, 2012

Restructuring And Related Activities [Abstract]

Impairment, Restructuring and Severance Charges

9. Restructuring and Severance Charges

We recorded pretax restructuring and severance charges totaling $3,817 and $5,946, for the three months and six months ended October 26, 2012, respectively (reflected in S,G&A expenses), related to organizational realignments and closures of production facilities.

As of October 26, 2012, Bob Evans Restaurants and Mimi's Café completed an organizational realignment. Bob Evans Restaurants incurred for the three months and six months ended October 26, 2012, severance expense of $13 and $797, respectively. Mimi's Café incurred for the three months and six months ended October 26, 2012, restructuring expense of $619 and $1,204, respectively. As of October 26, 2012, the realignment was complete and all payments had been made.

In May 2012 we announced our intention to close our food production plants in Springfield, Ohio and Bidwell, Ohio, part of BEF Foods. The decision to close the food production facilities was due to excess capacity and production costs. These production facilities will be consolidated at our food production facility in Sulphur Springs, Texas. BEF Foods incurred for the three and six months ended October 26, 2012, severance and restructuring expense of $3,185 and $3,945, respectively. As of October 26, 2012, $2,408 was paid by BEF Foods and we anticipate that we will incur an additional $6,509 in severance and restructuring costs.

As of the three months and six months ended October 28, 2011, we recorded and paid, pretax restructuring and severance charges totaling $287 (reflected in S,G&A expenses). This severance was recorded within the Mimi's Café segment.

The components of restructuring and severance charges are summarized below by, operating segment:

			Bob Evans Restaurants		Mimi's Café		BEF Foods		Total
Balance, April 27, 2012		$	0	$	0	$	0	$	0
	Additional restructuring charges incurred		797		1,204		3,945		5,946
	Amounts paid during the period		(797)		(1,204)		(2,408)		(4,409)
Balance, October 26, 2012		$	0	$	0	$	1,537	$	1,537

The restructuring and severance liability is included in other accrued expenses in the accompanying consolidated balance sheet at October 26, 2012.

- 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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