Segment Reporting

9 Months Ended

Jan. 28, 2012

Segment Reporting [Abstract]

Segment Reporting

(6) Segment Reporting

The Company identifies its operating segments based on the way the business is managed (focusing on the financial information distributed) and the manner in which the chief operating decision maker interacts with other members of management. The Company has determined that it has three operating segments: B&N Retail, B&N College and B&N.com. As previously announced on January 5, 2012, the Company is evaluating its reporting segments due to the increased significance of the NOOK business platform. The evaluation is expected to be complete by the end of this fiscal year, which may result in reporting NOOK as a separate operating segment.

B&N Retail

This segment includes 691 bookstores as of January 28, 2012, primarily under the Barnes & Noble Booksellers trade name. The 691 Barnes & Noble stores generally offer a NOOK™ Boutique/Counter, a comprehensive title base, a café, a children's section, a Toys & Games department, a DVD/BluRay department, a music department, a magazine section, a gift section, a bargain section and a calendar of ongoing events, including author appearances and children's activities. The B&N Retail segment also includes the Company's publishing operation, Sterling Publishing.

B&N College

This segment includes 641 stores as of January 28, 2012 that are primarily school-owned stores operated under contracts by B&N College. The 641 B&N College stores generally sell and rent textbooks, and sell course-related materials, emblematic apparel and gifts, trade books, computer products and NOOK™ eBook Readers and accessories, school and dorm supplies, and convenience and café items.

B&N.com

This segment includes the Company's online business, which includes the Company's eCommerce site and features an eBookstore, and digital newsstand. Additionally, this segment includes the development and support of the Company's NOOK™ product offerings as well as channel partner sales. These products enable customers to buy and read eBooks on the widest range of platforms, including NOOK™ eBook Readers and hundreds of the most popular mobile and computing devices using free NOOK™ software.

Summarized financial information concerning the Company's reportable segments is presented below:

Sales	13 weeks ended				39 weeks ended
	January 28,		January 29,		January 28,		January 29,
	2012		2011		2012		2011
B&N Retail	$	1,494,050	$	1,464,457	$	3,412,191	$	3,421,519
B&N College		524,604		539,893		1,512,859		1,561,404
B&N.com		420,470		319,430		824,440		640,845
Total	$	2,439,124	$	2,323,780	$	5,749,490	$	5,623,768

Depreciation and Amortization	13 weeks ended				39 weeks ended
	January 28,		January 29,		January 28,		January 29,
	2012		2011		2012		2011
B&N Retail	$	40,590	$	40,052	$	117,411	$	119,372
B&N College		11,484		10,821		33,760		32,147
B&N.com		8,199		6,137		22,530		19,172
Total	$	60,273	$	57,010	$	173,701	$	170,691

Operating Profit (Loss)	13 weeks ended						39 weeks ended
	January 28,			January 29,			January 28,			January 29,
	2012			2011			2012			2011
B&N Retail	$	166,331		$	137,540		$	156,047		$	85,006
B&N College		25,214			32,192			86,040			96,614
B&N.com		(101,872	)		(56,601	)		(233,368	)		(166,581	)
Total	$	89,673		$	113,131		$	8,719		$	15,039

Capital Expenditures	13 weeks ended				39 weeks ended
	January 28,		January 29,		January 28,		January 29,
	2012		2011		2012		2011
B&N Retail	$	26,590	$	16,634	$	57,428	$	40,254
B&N College		8,646		8,510		30,043		24,878
B&N.com		12,719		5,479		36,000		16,940
Total	$	47,955	$	30,623	$	123,471	$	82,072

Total Assets	January 28, 2012		January 29, 2011
B&N Retail	$	2,603,027	$	2,431,407
B&N College		1,369,474		1,317,920
B&N.com		217,372		247,293
Total	$	4,189,873	$	3,996,620

A reconciliation of operating profit from reportable segments to income (loss) from operations before taxes in the consolidated financial statements is as follows:

	13 weeks ended				39 weeks ended
	January 28,		January 29,		January 28,			January 29,
	2012		2011		2012			2011
Reportable segments operating profit	$	89,673	$	113,131	$	8,719		$	15,039
Interest, net		8,773		13,639		26,675			39,693
Consolidated income (loss) before taxes	$	80,900	$	99,492	$	(17,956	)	$	(24,654	)