XML 24 R10.htm IDEA: XBRL DOCUMENT
v3.23.3

Comprehensive (Loss) Income | 6 Months Ended
--- | ---
Oct. 31, 2023
Equity [Abstract] |
Comprehensive (Loss) Income | 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, net were as follows:
| October 31, 2023 |  | April 30, 2023
| (in thousands)
Foreign currency translation adjustments | $ | (120,196) |  |  | $ | (96,860) |
Deferred compensation and pension plan adjustments, net of tax | 4,436 |  |  | 4,381 |
Marketable securities unrealized loss, net of tax | (113) |  |  | (285) |
Accumulated other comprehensive loss, net | $ | (115,873) |  |  | $ | (92,764) |
The following table summarizes the changes in each component of accumulated other comprehensive loss, net for the three months ended October 31, 2023:
| Foreign Currency Translation |  | Deferred Compensation and Pension Plan |  | Unrealized Losses on Marketable Securities |  | Accumulated Other Comprehensive Loss
| (in thousands)
Balance as of July 31, 2023 | $ | (94,729) |  |  | $ | 4,408 |  |  | $ | (150) |  |  | $ | (90,471) |
Unrealized (losses) gains arising during the period | (25,467) |  |  | — |  |  | 37 |  |  | (25,430) |
Reclassification of realized net losses to net income | — |  |  | 28 |  |  | — |  |  | 28 |
Balance as of October 31, 2023 | $ | (120,196) |  |  | $ | 4,436 |  |  | $ | (113) |  |  | $ | (115,873) |
The following table summarizes the changes in each component of accumulated other comprehensive loss, net for the six months ended October 31, 2023:
| Foreign Currency Translation |  | Deferred Compensation and Pension Plan |  | Unrealized Losses on Marketable Securities (1) |  | Accumulated Other Comprehensive Loss
| (in thousands)
Balance as of April 30, 2023 | $ | (96,860) |  |  | $ | 4,381 |  |  | $ | (285) |  |  | $ | (92,764) |
Unrealized (losses) gains arising during the period | (23,336) |  |  | — |  |  | 172 |  |  | (23,164) |
Reclassification of realized net losses to net income | — |  |  | 55 |  |  | — |  |  | 55 |
Balance as of October 31, 2023 | $ | (120,196) |  |  | $ | 4,436 |  |  | $ | (113) |  |  | $ | (115,873) |
___________________
(1) | The tax effect on the unrealized gains was $0.1 million for the six months ended October 31, 2023.
The following table summarizes the changes in each component of accumulated other comprehensive loss, net for the three months ended October 31, 2022:
| Foreign Currency Translation |  | Deferred Compensation and Pension Plan |  | Unrealized Losses on Marketable Securities (2) |  | Accumulated Other Comprehensive Loss
| (in thousands)
Balance as of July 31, 2022 | $ | (108,974) |  |  | $ | 1,012 |  |  | $ | (482) |  |  | $ | (108,444) |
Unrealized losses arising during the period | (28,017) |  |  | — |  |  | (258) |  |  | (28,275) |
Reclassification of realized net losses to net income | — |  |  | 54 |  |  | — |  |  | 54 |
Balance as of October 31, 2022 | $ | (136,991) |  |  | $ | 1,066 |  |  | $ | (740) |  |  | $ | (136,665) |
The following table summarizes the changes in each component of accumulated other comprehensive loss, net for the six months ended October 31, 2022:
| Foreign Currency Translation |  | Deferred Compensation and Pension Plan (1) |  | Unrealized Losses on Marketable Securities (2) |  | Accumulated Other Comprehensive Loss
| (in thousands)
Balance as of April 30, 2022 | $ | (92,717) |  |  | $ | 961 |  |  | $ | (429) |  |  | $ | (92,185) |
Unrealized losses arising during the period | (44,274) |  |  | — |  |  | (311) |  |  | (44,585) |
Reclassification of realized net losses to net income | — |  |  | 105 |  |  | — |  |  | 105 |
Balance as of October 31, 2022 | $ | (136,991) |  |  | $ | 1,066 |  |  | $ | (740) |  |  | $ | (136,665) |
___________________
(1) | The tax effect on the reclassifications of realized net losses was $0.1 million for the six months ended October 31, 2022.
(2) | The tax effect on the unrealized losses were $0.1 million and $0.1 million for the three and six months ended October 31, 2022.

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration