SEGMENT REPORTING

3 Months Ended

Apr. 01, 2017

SEGMENT REPORTING

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.

The Company operates manufacturing, treating and distribution facilities throughout North America, but primarily in the United States. The Company manages the operations of its individual locations primarily through a geographic reporting structure under which each location is included in a region and regions are included in our North, South, and West divisions. The exceptions to this geographic reporting and management structure are (a) the Company’s Alternative Materials Division, which offers a portfolio of non-wood products and distributes those products nation-wide (b) the Company’s distribution unit (referred to as UFPD) which distributes a variety of products to the manufactured housing industry nation-wide and is accounted for as a reporting unit within the North segment, and (c) the idX division, which designs, produces, and installs customized in-store environments, for customers world-wide.

With respect to the facilities in the north, south, and west segments, these facilities generally supply the three markets the Company serves nationally - Retail, Industrial, and Construction. Also, substantially all of our facilities support customers in the immediate geographical region surrounding the facility.

Our Alternative Materials, International and recently acquired idX division, 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 April 1, 2017
	North		South		West		All Other		Corporate		Total
Net sales to outside customers	$	227,920	$	188,743	$	319,161	$	110,306	$	—	$	846,130
Intersegment net sales		16,171		17,278		21,833		20,006		—		75,288
Segment operating profit (loss)		9,978		10,689		18,305		604		(5,755)		33,821

	Three Months Ended March 26, 2016
	North		South		West		All Other		Corporate		Total
Net sales to outside customers	$	202,725	$	165,099	$	277,588	$	36,739	$	—	$	682,151
Intersegment net sales		13,114		9,190		22,256		5,450		—		50,010
Segment operating profit		9,289		12,136		17,320		2,561		(9,395)		31,911