SEGMENT REPORTING

3 Months Ended

Mar. 30, 2019

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, West, and International 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 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 March 30, 2019
	North		South		West		All Other		Corporate		Total
Net sales to outside customers	$	278,333	$	244,242	$	360,097	$	132,453	$	—	$	1,015,125
Intersegment net sales		11,697		18,617		12,929		57,653		—		100,896
Segment operating profit (loss)		14,419		15,059		23,254		(4,187)		(99)		48,446

	Three Months Ended March 31, 2018
	North		South		West		All Other		Corporate		Total
Net sales to outside customers	$	270,186	$	242,020	$	362,468	$	119,183	$	—	$	993,857
Intersegment net sales		12,025		18,649		15,599		62,720		—		108,993
Segment operating profit		7,232		18,323		18,695		(3,346)		3,313		44,217