COLUMBUS, OHIO — Income for Bob Evans Farms, Inc. declined 39% during the first quarter on impairment and restructuring costs.

For the quarter ended July 26, the company had income of $9,153,000, equal to 33c per share on the common stock, which compared with $15,008,000, or 53c per share, during the same quarter of the previous year. Net sales were $329,449,000, up 2% from $323,441,000 during the same quarter of the previous year.

“During the first quarter, we demonstrated our commitment to investing in our businesses for growth while simultaneously returning capital to shareholders,” said Steve Davis, chairman and chief executive officer. “Our transformational growth investments, including the Farm Fresh Refresh program and the BEF Foods’ plant expansions, remain on-time and on-budget, providing us with the confidence to reiterate our full-year non-GAAP earnings per share guidance of $2.60 to $2.67 for fiscal 2014, despite significant commodity cost pressures, particularly pork-related items, including sows and bacon.”

The Bob Evans Restaurants segment posted operating income of $6,482,000, down 63% from $17,578,000 during the same quarter of the previous year. Net sales for the segment were $244,551,000, down 1% from $247,966,000.

The BEF Foods segment had operating income of $5,517,000, down 30% from $7,933,000 during the same quarter of the previous year. Sales for the segment were $84,898,000 up 12% from $75,475,000.