Note 9. Operating Segments

The Company evaluates its business within two segments: commercial and retail. The commercial segment consists of the following customer markets: (1) public carriers, that are generally responsible for building and maintaining the infrastructure system and provide airtime service to individual subscribers; and (2) value-added resellers and integrators, which includes value-added resellers, the government channel and private system operator markets.

The retail segment consists of the market which includes retailers, independent dealer agents and carriers.

The Company evaluates revenue, gross profit and net profit contribution, and income before provision for income taxes in the aggregate for both the commercial and retail segments. Net profit contribution is defined as gross profit less any expenses that can be directly attributed. This includes sales, product management, purchasing, credit and collections and distribution team expenses, plus freight out and internal and external marketing costs. Corporate support expenses include administrative costs – finance, human resources, information technology, operating facility occupancy expenses, depreciation, amortization and interest, plus the Company-wide pay on performance bonus expense.

Certain cost of sales and other applicable expenses have been allocated to each market based on a percentage of revenues and/or gross profit, where appropriate.

Segment activity for the fiscal years ended 2020, 2019 and 2018 is as follows (in thousands):


	Year Ended
	March 29, 2020
	Commercial		Retail
	Segment		Segment		Total
Revenues
Public Carrier	$	156,396	$	—	$	156,396
Value-added resellers and Integrators		252,619		—		252,619
Retail		—		131,283		131,283
Total revenues	$	409,015	$	131,283	$	540,298

Gross Profit
Public Carrier	$	18,699	$	—	$	18,699
Value-added resellers and Integrators		60,943		—		60,943
Retail		—		12,181		12,181
Total gross profit	$	79,642	$	12,181	$	91,823

Directly allocable expenses		32,773		12,035		44,808
Segment net profit contribution	$	46,869	$	146		47,015
Corporate support expenses						76,289
Loss before provision for income taxes					$	(29,274)


	Year Ended
	March 31, 2019
	Commercial		Retail
	Segment		Segment		Total
Revenues
Public Carrier	$	156,983	$	—	$	156,983
Value-added resellers and Integrators		262,062		—		262,062
Retail		—		187,769		187,769
Total revenues	$	419,045	$	187,769	$	606,814

Gross Profit
Public Carrier	$	20,275	$	—	$	20,275
Value-added resellers and Integrators		64,130		—		64,130
Retail		—		36,954		36,954
Total gross profit	$	84,405	$	36,954	$	121,359

Directly allocable expenses		33,475		16,152		49,627
Segment net profit contribution	$	50,930	$	20,802		71,732
Corporate support expenses						64,441
Income before provision for income taxes					$	7,291


	Year Ended
	April 1, 2018
	Commercial		Retail
	Segment		Segment		Total
Revenues
Public Carrier	$	115,061	$	—	$	115,061
Value-added resellers and Integrators		270,615		—		270,615
Retail		—		194,599		194,599
Total revenues	$	385,676	$	194,599	$	580,275

Gross Profit
Public Carrier	$	16,707	$	—	$	16,707
Value-added resellers and Integrators		64,620		—		64,620
Retail		—		38,901		38,901
Total gross profit	$	81,327	$	38,901	$	120,228

Directly allocable expenses		32,592		15,535		48,127
Segment net profit contribution	$	48,735	$	23,366		72,101
Corporate support expenses						64,628
Income before provision for income taxes					$	7,473

To provide investors with better visibility, the Company also discloses revenue and gross profit by its four product categories:

Base station infrastructure products are used to build, repair and upgrade wireless telecommunications systems. Products include base station antennas, cable and transmission lines, small towers, lightning protection devices, connectors, power systems, miscellaneous hardware, and mobile antennas. Base station infrastructure service offerings include connector installation, custom jumper assembly, site kitting and logistics integration.

Network systems products are used to build and upgrade computing and internet networks. Products include fixed and mobile broadband equipment, distributed antenna systems (DAS), wireless networking, filtering systems, two-way radios and security and surveillance products. This product category also includes training classes, technical support and engineering design services.

Installation, test and maintenance products are used to install, tune, maintain and repair wireless communications equipment. Products include sophisticated analysis equipment and various frequency, voltage- and power-measuring devices, as well as an assortment of tools, hardware, GPS, safety and replacement and component parts and supplies required by service technicians.

Mobile device accessories products include cellular phone and data device accessories such as replacement batteries, cases, speakers, mobile amplifiers, power supplies, headsets, mounts, car antennas, music accessories and data and memory cards. Retail merchandising displays, promotional programs, customized order fulfillment services and affinity-marketing programs, including private label internet sites, complement our mobile devices and accessory product offering.

Supplemental revenue and gross profit information by product category for the fiscal years 2020, 2019 and 2018 are as follows (in thousands):



	March 29, 2020		March 31, 2019		April 1, 2018


Revenues
Base station infrastructure	$	286,642	$	292,787	$	248,949
Network systems		87,553		86,555		98,642
Installation, test and maintenance		28,064		32,595		33,200
Mobile device accessories		138,039		194,877		199,484
Total revenues	$	540,298	$	606,814	$	580,275

Gross Profit
Base station infrastructure		59,033		61,458		58,015
Network systems		13,742		13,604		14,649
Installation, test and maintenance		5,092		6,433		6,266
Mobile device accessories		13,956		39,864		41,298
Total gross profit	$	91,823	$	121,359	$	120,228