v3.26.1
Segment Reporting
 3 Months Ended
Aug. 01, 2026
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
BNED identifies its segments in accordance with the way its business is managed. The Company's operating and reporting segment reflects a centralized management structure supporting company-wide procurement, marketing and selling, delivery, and customer service.
The Company's Chief Executive Officer serves as the Chief Operating Decision Maker ("CODM") and reviews financial information on a consolidated basis to evaluate operational performance, allocate resources, and assess trends over time. The CODM uses Net income (loss) as the primary measure of segment profit or loss. In evaluating performance, the CODM also reviews significant expense categories, including adjusted cost of sales, payroll expense, contract payments, direct and indirect expenses, which are considered material to understanding the segment’s financial results.
This measure provides a consistent basis for strategic decision-making, budgeting, and performance evaluation, reflecting the segment’s contribution to the Company’s overall financial results. Segment assets are not used by the CODM for evaluating performance as presented on the Company's Consolidated Balance Sheet.
The following table presents sales, profitability, and significant expense information about the Company's segment.

13 weeks ended
August 1, 2026August 2, 2025
 Sales$290,595 $288,160 
Adjusted Cost of sales (a)
196,609 185,764 
Payroll expense49,496 49,633 
Contract payments
32,072 38,872 
Direct expenses21,453 23,045 
Indirect expenses286 794 
Other segment expenses, net (b)
3,593 8,323 
Net loss$(12,914)$(18,271)
(a) Adjusted Cost of sales includes all cost of sales presented in the Statement of Operations, adjusted for contract payments and other various expenses.
(b) Other segment expenses, net, represents GAAP income statement line items that are not considered to be significant segment expenses. These items primarily include stock-based compensation, depreciation and amortization, other (income) expense, interest income and expense, and income tax expense (benefit).