Fiscal Years Ended
Fiscal Years Ended
Fiscal Years Ended
Fiscal Years Ended
Fiscal Years Ended
(Amounts in thousands)
June 1, 2019
June 2, 2018
Change
Percent Change
Specialty egg
$53,263
$54,300
$(1,037)
(1.9)%
Delivery expense
53,595
53,177
418
0.8%
Payroll and overhead
38,343
37,191
1,152
3.1%
Stock compensation
3,619
3,467
152
4.4%
Other expenses
25,975
31,181
(5,206)
(16.7)%
Total
$174,795
$179,316
$(4,521)
(2.5)%
selling general and administrative expenses .
payroll and overhead increased $ 1 .
2 million or 3 .
1 % compared to the same period of last year primarily due to annual salary increases .
as a percentage of net sales payroll and overhead is 2 .
8 % and 2 .
5 % for fiscal 2019 and 2018 respectively .
as a percentage of net sales delivery expense is 3 .
9 % and 3 .
5 % for fiscal 2019 and 2018 respectively .
other expenses decreased $ 5 .
2 million or 16 .
7 % primarily due to reduced legal expense as a result of the company ' s settlement of several antitrust claims in the prior year .
the fiscal 2018 amount also included costs associated with preparation for the company ' s special shareholders meeting held in july 2018 .
insurance expense which is also a part of other expenses was flat year over year due to decreases in the company ' s liability for incurred but not reported claims being offset by overall increases in premiums for fiscal 2019 compared with fiscal 2018 .
selling general and administrative expenses - " sg & a " which include costs of marketing distribution accounting and corporate overhead were $ 174 .
8 million in fiscal 2019 a decrease of $ 4 .
5 million or 2 .
5 % compared to fiscal 2018 .
as a percent of net sales selling general and administrative expense increased from 11 .
9 % in fiscal 2018 to 12 .
8 % in fiscal 2019 due to the decrease in net sales in fiscal 2019 .
selling general and administrative expenses - " sg & a " which include costs of marketing distribution accounting and corporate overhead were $ 174 .
8 million in fiscal 2019 a decrease of $ 4 .
5 million or 2 .
5 % compared to fiscal 2018 .
as a percent of net sales selling general and administrative expense increased from 11 .
9 % in fiscal 2018 to 12 .
8 % in fiscal 2019 due to the decrease in net sales in fiscal 2019 .
payroll and overhead increased $ 1 .
2 million or 3 .
1 % compared to the same period of last year primarily due to annual salary increases .
as a percentage of net sales payroll and overhead is 2 .
8 % and 2 .
5 % for fiscal 2019 and 2018 respectively .
as a percentage of net sales delivery expense is 3 .
9 % and 3 .
5 % for fiscal 2019 and 2018 respectively .
other expenses decreased $ 5 .
2 million or 16 .
7 % primarily due to reduced legal expense as a result of the company ' s settlement of several antitrust claims in the prior year .
the fiscal 2018 amount also included costs associated with preparation for the company ' s special shareholders meeting held in july 2018 .
insurance expense which is also a part of other expenses was flat year over year due to decreases in the company ' s liability for incurred but not reported claims being offset by overall increases in premiums for fiscal 2019 compared with fiscal 2018 .
payroll and overhead increased $ 1 .
2 million or 3 .
1 % compared to the same period of last year primarily due to annual salary increases .
as a percentage of net sales payroll and overhead is 2 .
8 % and 2 .
5 % for fiscal 2019 and 2018 respectively .
as a percentage of net sales delivery expense is 3 .
9 % and 3 .
5 % for fiscal 2019 and 2018 respectively .
other expenses decreased $ 5 .
2 million or 16 .
7 % primarily due to reduced legal expense as a result of the company ' s settlement of several antitrust claims in the prior year .
the fiscal 2018 amount also included costs associated with preparation for the company ' s special shareholders meeting held in july 2018 .
insurance expense which is also a part of other expenses was flat year over year due to decreases in the company ' s liability for incurred but not reported claims being offset by overall increases in premiums for fiscal 2019 compared with fiscal 2018 .
payroll and overhead increased $ 1 .
2 million or 3 .
1 % compared to the same period of last year primarily due to annual salary increases .
as a percentage of net sales payroll and overhead is 2 .
8 % and 2 .
5 % for fiscal 2019 and 2018 respectively .
as a percentage of net sales delivery expense is 3 .
9 % and 3 .
5 % for fiscal 2019 and 2018 respectively .
other expenses decreased $ 5 .
2 million or 16 .
7 % primarily due to reduced legal expense as a result of the company ' s settlement of several antitrust claims in the prior year .
the fiscal 2018 amount also included costs associated with preparation for the company ' s special shareholders meeting held in july 2018 .
insurance expense which is also a part of other expenses was flat year over year due to decreases in the company ' s liability for incurred but not reported claims being offset by overall increases in premiums for fiscal 2019 compared with fiscal 2018 .
sg & a expense was $ 42 .
3 million for the thirteen weeks ended june 1 2019 a decrease of $ 7 .
4 million or 14 .
8 % compared to $ 49 .
7 million for the thirteen weeks ended june 2 2018 .
the decrease in specialty egg expense for the fiscal 2019 fourth quarter is attributable to the timing of advertising and promotions as well as a decrease in specialty egg dozens sold resulting in decreased franchise expense .
payroll and overhead decreased $ 526000 or 5 .
2 % compared to the same period of last year due to timing of bonus accruals .
stock compensation expense relates to the amortization of compensation expense for grants of restricted stock and is dependent on the closing prices of the company ' s stock on the grant dates .
the weighted average grant date fair value of our restricted stock awards at june 1 2019 was $ 43 .
20 a 2 .
1 % increase over the value of $ 42 .
30 at june 2 2018 .
other expenses decreased 27 .
6 % from $ 8 .
4 million for the thirteen weeks ended june 2 2018 to $ 6 .
1 million for the same period of fiscal 2019 primarily due to a reduction in the liability for incurred but not reported insurance claims at june 1 2019 as well as a reduction in legal expenses .

Question: What is the rationale for increase / (decrease) in the selling, general and administrative expense as a percentage of net sales?
Answer: due to the decrease in net sales in fiscal 2019