SMITH & WESSON BRANDS, INC. Segments Disclosure
16. Segment Reporting
We operate our business as one operating segment, which also represents one reportable segment: firearms. Therefore, results of our operations are reported on a consolidated basis for purposes of segment reporting, consistent with internal management reporting.
The firearms segment is engaged in the design, manufacture, and sale of a variety of firearms and firearm-related products. Our Chief Executive Officer has been identified as the chief operating decision maker (CODM). The CODM manages and allocates resources on a consolidated basis. The determination of a single segment is consistent with the financial information regularly reviewed by the CODM for purposes of evaluating performance and allocating resources, which is reviewed on a consolidated basis.
As our CODM evaluates the financial performance of our firearms segment on a consolidated basis, the measure of segment performance is net income, as reflected in the consolidated statements of income. The CODM uses net income to allocate resources on a consolidated basis, which enables the CODM to assess both the overall level of resources available and optimize distribution of resources in line with our long-term strategic goals. Our segment net sales, segment significant expenses, and segment profit, as provided to the CODM, align to the captions presented on our consolidated statements of income. As we manage our assets on a consolidated basis, the measure of segment assets is total assets, as reflected in the consolidated balance sheets.
The following table summarizes additional segment information, not already disclosed elsewhere (in thousands):
|
|
For the Year Ended April 30, |
|
|||||||||
|
|
2026 |
|
|
2025 |
|
|
2024 |
|
|||
Interest income |
|
$ |
2,376 |
|
|
$ |
2,667 |
|
|
$ |
2,783 |
|
Interest expense |
|
|
(7,186 |
) |
|
|
(7,289 |
) |
|
|
(4,838 |
) |
Interest expense, net |
|
$ |
(4,810 |
) |
|
$ |
(4,622 |
) |
|
$ |
(2,055 |
) |
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2026 | Jun 17, 2026 | Showing above |
| 2025 | Jun 20, 2025 | |
| 2020 | Jun 19, 2020 | |
| 2019 | Jun 19, 2019 | |
| 2018 | Jun 20, 2018 | |
| 2017 | Jun 29, 2017 | |
| 2016 | Jun 16, 2016 | |
About Segments Disclosures
Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.
Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.