SEGMENT REPORTING

9 Months Ended

Sep. 27, 2014

SEGMENT REPORTING [Abstract]

SEGMENT REPORTING

G. SEGMENT REPORTING

ASC 280, Segment Reporting (“ASC 280”), defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

Our operating segments consist of the Eastern, Western, Site-Built, Consumer Products, Pinelli Universal and Distribution divisions.  In accordance with ASC 280, due to the similar economic characteristics, nature of products, distribution methods, and customers, we have aggregated our Eastern and Western operating segments into one reportable segment.  The Site-Built division is considered a separate reportable segment.  Our other divisions do not collectively form a reportable segment because they do not meet the applicable quantitative requirements.  These operations have been included in the “All Other” column of the table below.  The “Corporate” column includes unallocated administrative costs and certain incentive compensation expense.

	Three Months Ended September 27, 2014
	Eastern and Western		Site-Built		All Other		Corporate		Total
Net sales to outside customers	$	585,156	$	68,326	$	60,007	$	-	$	713,489
Intersegment net sales		24,884		2,238		2,303		-		29,425
Segment operating profit		23,557		6,053		2,597		13		32,220

	Three Months Ended September 28, 2013
	Eastern and Western		Site-Built		All Other		Corporate		Total
Net sales to outside customers	$	523,364	$	70,579	$	57,837	$	-	$	651,780
Intersegment net sales		21,246		4,406		2,968		-		28,620
Segment operating profit		18,628		3,993		630		1,276		24,527

	Nine Months Ended September 27, 2014
	Eastern and Western		Site-Built		All Other		Corporate			Total
Net sales to outside customers	$	1,675,609	$	187,968	$	176,662	$	-		$	2,040,239
Intersegment net sales		73,261		8,966		11,446		-			93,673
Segment operating profit (loss)		67,441		13,557		3,753		(3,181	)		81,570

	Nine Months Ended September 28, 2013
	Eastern and Western		Site-Built		All Other		Corporate		Total
Net sales to outside customers	$	1,570,073	$	202,590	$	172,048	$	-	$	1,944,711
Intersegment net sales		69,179		13,168		9,913		-		92,260
Segment operating profit		54,412		2,163		1,543		2,584		60,702