Segment Information

3 Months Ended

Mar. 31, 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 March 31, 2014
Sales to external customers	$	129,521	$	74,938	$	60,586	$	—		$	265,045
Intercompany sales	27,897		28,858		3,849		(60,604		)	—
Net income:
Continuing operations	12,480		4,117		3,859		(6,934		)	13,522
Discontinued operations	—		—		504		—			504

(In thousands)	North America		Europe		International		Reconciling Items			Consolidated Totals
Three Months Ended March 31, 2013
Sales to external customers	$	128,936	$	73,123	$	67,827	$	—		$	269,886
Intercompany sales	28,545		25,236		4,877		(58,658		)	—
Net income:
Continuing operations	12,605		5,383		7,796		(7,157		)	18,627
Discontinued operations	—		—		659		—			659

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