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Comprehensive (Loss) Income
 9 Months Ended
Jan. 31, 2016
Comprehensive (Loss) Income
3. Comprehensive (Loss) Income

Comprehensive (loss) income is comprised of net (loss) income and all changes to stockholders’ equity, except those changes resulting from investments by stockholders (changes in paid in capital) and distributions to stockholders (dividends) and is reported in the accompanying consolidated statements of comprehensive (loss) income. Accumulated other comprehensive loss, net of taxes, is recorded as a component of stockholders’ equity.

The components of accumulated other comprehensive loss were as follows:

 

     January 31,
2016		      April 30,
2015		  
     (in thousands)  

Foreign currency translation adjustments

    $ (49,349 )     $ (20,919 ) 

Deferred compensation and pension plan adjustments, net of tax

      (18,366 )       (19,708 ) 

Unrealized gains on marketable securities, net of tax

      —           4   
  

 

 

     

 

 

  

Accumulated other comprehensive loss, net

    $ (67,715 )     $ (40,623 ) 
  

 

 

     

 

 

  

 

The following table summarizes the changes in each component of accumulated other comprehensive (loss) income for the three months ended January 31, 2016:

 

     Foreign
Currency
Translation		      Deferred
Compensation
and Pension
Plan (1)		      Unrealized
Losses on
Marketable
Securities		      Accumulated
Other
Comprehensive
Income (Loss)		  
     (in thousands)  

Balance as of October 31, 2015

    $ (37,902 )     $ (18,813 )     $ —         $ (56,715 ) 

Unrealized losses arising during the period

      (11,447 )       —           —           (11,447 ) 

Reclassification of realized net losses to net income

      —           447         —           447   
  

 

 

     

 

 

     

 

 

     

 

 

  

Balance as of January 31, 2016

    $ (49,349 )     $ (18,366 )     $ —         $ (67,715 ) 
  

 

 

     

 

 

     

 

 

     

 

 

  

The following table summarizes the changes in each component of accumulated other comprehensive (loss) income for the nine months ended January 31, 2016:

 

     Foreign
Currency
Translation		      Deferred
Compensation
and Pension
Plan (1)		      Unrealized
Gains
(Losses) on
Marketable
Securities		      Accumulated
Other
Comprehensive
Income (Loss)		  
     (in thousands)  

Balance as of April 30, 2015

    $ (20,919 )     $ (19,708 )     $ 4       $ (40,623 ) 

Unrealized losses arising during the period

      (28,430 )       —           (4 )       (28,434 ) 

Reclassification of realized net losses to net income

      —           1,342         —           1,342   
  

 

 

     

 

 

     

 

 

     

 

 

  

Balance as of January 31, 2016

    $ (49,349 )     $ (18,366 )     $ —         $ (67,715 ) 
  

 

 

     

 

 

     

 

 

     

 

 

  

 

(1) The tax effects on the reclassifications of realized net losses was $0.3 million and $0.9 million for the three and nine months ended January 31, 2016, respectively.

The following table summarizes the changes in each component of accumulated other comprehensive (loss) income for the three months ended January 31, 2015:

 

     Foreign
Currency
Translation		      Deferred
Compensation
and Pension
Plan (1)		      Unrealized
Gains
(Losses) on
Marketable
Securities		      Accumulated
Other
Comprehensive
Income (Loss)		  
     (in thousands)  

Balance as of October 31, 2014

    $ (631 )     $ (17,052 )     $ 12       $ (17,671 ) 

Unrealized losses arising during the period

      (26,537 )       —           (5 )       (26,542 ) 

Reclassification of realized net losses to net income

      —           466         —           466   
  

 

 

     

 

 

     

 

 

     

 

 

  

Balance as of January 31, 2015

    $ (27,168 )     $ (16,586 )     $ 7       $ (43,747 ) 
  

 

 

     

 

 

     

 

 

     

 

 

  

The following table summarizes the changes in each component of accumulated other comprehensive (loss) income for the nine months ended January 31, 2015:

 

     Foreign
Currency
Translation		      Deferred
Compensation
and Pension
Plan (1)		      Unrealized
Gains
(Losses) on
Marketable
Securities		      Accumulated
Other
Comprehensive
Income (Loss)		  
     (in thousands)  

Balance as of April 30, 2014

    $ 15,604       $ (18,006 )     $ 14       $ (2,388 ) 

Unrealized losses arising during the period

      (42,772 )       —           (7 )       (42,779 ) 

Reclassification of realized net losses to net income

      —           1,420         —           1,420   
  

 

 

     

 

 

     

 

 

     

 

 

  

Balance as of January 31, 2015

    $ (27,168 )     $ (16,586 )     $ 7       $ (43,747 ) 
  

 

 

     

 

 

     

 

 

     

 

 

  

 

(1) The tax effects on the reclassifications of realized net losses was $0.3 million and $0.9 million for the three and nine months ended January 31, 2015, respectively.