21. Business Segment Information UNIFI defines operating segments as components of the organization for which discrete financial information is available and operating results are evaluated on a regular basis by UNIFIs Chief Executive Officer, who is the chief operating decision maker (the CODM), in order to assess performance and allocate resources. Characteristics of the organization which were relied upon in making the determination of reportable segments include the nature of the products sold, the organizations internal structure, the trade policies in the geographic regions in which UNIFI operates, and the information that is regularly reviewed by the CODM for the purpose of assessing performance and allocating resources. UNIFI s operating segments are aggregated into three reportable segments (the Polyester Segment, the Nylon Segment and the International Segment) based on similarities between the operating segments economic characteristics, nature of products sold, type of customer, methods of distribution and regulatory environment.  The operations within the Polyester Segment exhibit similar long-term economic characteristics and primarily sell into an economic trading zone covered by the North American Free Trade Agreement (NAFTA) and the Dominican RepublicCentral America Free Trade Agreement (CAFTA-DR) to similar customers utilizing similar methods of distribution. These operations derive revenues primarily from polyester-based products with sales primarily to other yarn manufacturers and knitters and weavers that produce yarn and/or fabric for the apparel, hosiery, automotive, home furnishings, industrial and other end-use markets. The Polyester Segment consists of sales and manufacturing operations in the United States and El Salvador.  The operations within the Nylon Segment exhibit similar long-term economic characteristics and primarily sell into an economic trading zone covered by NAFTA and CAFTA-DR to similar customers utilizing similar methods of distribution. The Nylon Segment includes an immaterial operating segment in Colombia that sells similar nylon-based textile products to similar customers in Colombia and Mexico utilizing similar methods of distribution. These operations derive revenues primarily from nylon-based products with sales to knitters and weavers that produce fabric primarily for the apparel and hosiery markets. The Nylon Segment consists of sales and manufacturing operations in the United States and Colombia.  The operations within the International Segment exhibit similar long-term economic characteristics and sell to similar customers utilizing similar methods of distribution in geographic regions that are outside of the NAFTA and CAFTA-DR economic trading zone. The International Segment primarily sells polyester-based products to knitters and weavers that produce fabric for the apparel, automotive, home furnishings, industrial and other end-use markets primarily in the South American and Asian regions. The International Segment includes a manufacturing location in Brazil and sales offices in Brazil, China and Sri Lanka. In addition to UNIFIs reportable segments, the selected financial information presented below includes an All Other category. All Other consists primarily of for-hire transportation services. For-hire transportation services revenue is derived from performing common carrier services utilizing UNIFIs fleet of transportation equipment. The operations within All Other (i) are not subject to review by the CODM at a level consistent with UNIFIs other operations, (ii) are not regularly evaluated using the same metrics applied to UNIFIs other operations and (iii) do not qualify for aggregation with an existing reportable segment. Therefore, such operations are excluded from reportable segments. UNIFI evaluates the operating performance of its segments based upon Segment Profit, which represents segment gross profit plus segment depreciation expense. This measurement of segment profit best aligns segment reporting with the current assessments and evaluations performed by, and information provided to, the CODM. The accounting policies for the segments are consistent with UNIFIs accounting policies. Intersegment sales are omitted from the below financial information, as they are (i) insignificant to UNIFIs segments and eliminated from consolidated reporting and (ii) excluded from segment evaluations performed by the CODM. Selected financial information is presented below: For the Three Months Ended December 30, 2018 Polyester Nylon International All Other Total Net sales $ 85,789 $ 22,647 $ 58,237 $ 1,038 $ 167,711 Cost of sales 83,820 20,615 48,161 959 153,555 Gross profit 1,969 2,032 10,076 79 14,156 Segment depreciation expense 3,937 499 367 68 4,871 Segment Profit $ 5,906 $ 2,531 $ 10,443 $ 147 $ 19,027 For the Three Months Ended December 24, 2017 Polyester Nylon International All Other Total Net sales $ 90,316 $ 25,103 $ 51,046 $ 1,013 $ 167,478 Cost of sales 81,740 22,027 40,072 963 144,802 Gross profit 8,576 3,076 10,974 50 22,676 Segment depreciation expense 3,973 552 397 64 4,986 Segment Profit $ 12,549 $ 3,628 $ 11,371 $ 114 $ 27,662 For the Six Months Ended December 30, 2018 Polyester Nylon International All Other Total Net sales $ 185,920 $ 50,596 $ 110,590 $ 2,216 $ 349,322 Cost of sales 177,223 46,420 89,491 2,013 315,147 Gross profit 8,697 4,176 21,099 203 34,175 Segment depreciation expense 8,189 1,060 726 143 10,118 Segment Profit $ 16,886 $ 5,236 $ 21,825 $ 346 $ 44,293 For the Six Months Ended December 24, 2017 Polyester Nylon International All Other Total Net sales $ 178,054 $ 51,930 $ 99,705 $ 2,031 $ 331,720 Cost of sales 160,565 45,540 77,733 1,914 285,752 Gross profit 17,489 6,390 21,972 117 45,968 Segment depreciation expense 7,840 1,089 813 129 9,871 Segment Profit $ 25,329 $ 7,479 $ 22,785 $ 246 $ 55,839 The reconciliations of segment gross profit to consolidated (loss) income before income taxes are as follows: For the Three Months Ended For the Six Months Ended December 30, 2018 December 24, 2017 December 30, 2018 December 24, 2017 Polyester $ 1,969 $ 8,576 $ 8,697 $ 17,489 Nylon 2,032 3,076 4,176 6,390 International 10,076 10,974 21,099 21,972 All Other 79 50 203 117 Segment gross profit 14,156 22,676 34,175 45,968 Selling, general and administrative expenses 14,822 14,626 29,233 27,489 Provision (benefit) for bad debts 32 (72 ) 163 (131 ) Other operating expense (income), net 99 348 (141 ) 663 Operating (loss) income (797 ) 7,774 4,920 17,947 Interest income (152 ) (181 ) (299 ) (262 ) Interest expense 1,355 1,190 2,822 2,375 Loss on extinguishment of debt 131  131  Equity in earnings of unconsolidated affiliates (1,014 ) (211 ) (1,253 ) (3,298 ) (Loss) income before income taxes $ (1,117 ) $ 6,976 $ 3,519 $ 19,132 The reconciliations of segment total assets to consolidated total assets are as follows: December 30, 2018 June 24, 2018 Polyester $ 283,249 $ 284,261 Nylon 61,517 57,378 International 96,648 95,006 Segment total assets 441,414 436,645 Other current assets 17,222 30,945 Other PP&amp;E 18,740 17,373 Other non-current assets 3,389 4,205 Investments in unconsolidated affiliates 113,618 112,639 Total assets $ 594,383 $ 601,807