Segment Information

6 Months Ended

Jun. 30, 2014

Segment Reporting [Abstract]

Segment Information

Segment Information

We are organized into nine geographic operating segments based on management responsibilities. The operating segments have been aggregated (based on economic similarities, the nature of their products, end-user markets and methods of distribution) into three reportable segments: North America, Europe, and International.

MSA’s sales are allocated to each country based primarily on the destination of the end-customer. Effective January 1, 2014, the General Monitors business has been fully integrated into MSA. As such, sales made by General Monitors companies now follow a similar allocation methodology by which sales are allocated to each country based on the destination of the end-customer and based on the value added to that order. In prior years, sales made by General Monitors companies were reported as domestic sales based on the country from which the product was shipped. The 2013 results presented below have been restated to reflect this change in allocation methodology.

Reportable segment information is presented in the following table:

(In thousands)	North America		Europe		International		Reconciling Items			Consolidated Totals
Three Months Ended June 30, 2014
Sales to external customers	$	138,782	$	78,883	$	64,828	$	—		$	282,493
Intercompany sales	30,696		28,238		4,789		(63,723		)	—
Net income:
Continuing operations	19,196		6,199		2,544		(5,807		)	22,132
Discontinued operations	—		—		356		—			356
Six Months Ended June 30, 2014
Sales to external customers	$	268,303	$	153,821	$	125,414	$	—		$	547,538
Intercompany sales	58,593		57,096		8,638		(124,327		)	—
Net income:										—
Continuing operations	31,676		10,316		6,403		(12,741		)	35,654
Discontinued operations	—		—		860		—			860

(In thousands)	North America		Europe		International		Reconciling Items			Consolidated Totals
Three Months Ended June 30, 2013
Sales to external customers	$	142,684	$	67,997	$	75,178	$	—		$	285,859
Intercompany sales	31,796		22,433		6,039		(60,268		)	—
Net income:
Continuing operations	17,032		3,210		7,770		(4,697		)	23,315
Discontinued operations	—		—		734					734
Six Months Ended June 30, 2013
Sales to external customers	$	271,620	$	141,120	$	143,005	$	—		$	555,745
Intercompany sales	60,341		47,669		10,916		(118,926		)	—
Net income:
Continuing operations	29,637		8,593		15,566		(11,854		)	41,942
Discontinued operations	—		—		1,393		—			1,393

Reconciling items consist primarily of intercompany eliminations and items reported at the corporate level.