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Fair Value Measurements (Tables) | 12 Months Ended
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Apr. 30, 2020
Fair Value Measurements |
Schedule of reconciliation between beginning and ending balances of items measured at fair value on recurring basis that used significant unobservable inputs (Level 3) | The Company’s financial assets measured at fair value on a recurring basis at April 30, 2020, were as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Value Measurement Using |
​ |  | ​ | ​ |  | Significant |  | ​ | ​ |  | ​ | ​ |
​ | ​ | Quoted prices in | ​ | other | ​ | Significant | ​ | ​ | ​ |
​ | ​ | active markets for | ​ | observable | ​ | unobservable | ​ | ​ | ​ |
​ | ​ | identical assets | ​ | inputs | ​ | inputs | ​ | ​ | ​ |
Description | ​ | (Level 1) | ​ | (Level 2) | ​ | (Level 3) | ​ | Total |
Available-for-sale securities | ​ | $ | — | ​ | $ | 58,095 | ​ | $ | — | ​ | $ | 58,095 | ​
Total | ​ | $ | — | ​ | $ | 58,095 | ​ | $ | — | ​ | $ | 58,095 | ​
​ The following table provides a reconciliation between the beginning and ending balances of items measured at fair value on a recurring basis that used significant unobservable inputs (Level 3) (in thousands): ​
​ | ​ | ​ | ​ | ​
​ |  | Fair Value |
​ | ​ | Measurements Using |
​ | ​ | Significant |
​ | ​ | Unobservable Inputs |
Description | ​ | (Level 3) |
Balance at May 1, 2019 | ​ | $ | — | ​
Business acquisition | ​ | ​ | 1,703 | ​
Transfers to Level 3 | ​ |  | — | ​
Total (gains) losses (realized or unrealized) | ​ | ​ | ​ | ​
Included in product cost of sales | ​ |  | 1,147 | ​
Included in selling, general and administrative | ​ |  | (703) | ​
Included in research and development | ​ | ​ | 353 | ​
Included in other comprehensive income | ​ |  | — | ​
Settlements | ​ |  | (2,500) | ​
Balance at April 30, 2020 | ​ | $ | — | ​
The amount of total (gains) or losses for the period included in earnings attributable to the change in unrealized gains or losses relating to assets or liabilities still held at April 30, 2020 | ​ | $ | — | ​

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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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