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Segment Information (Tables) | 3 Months Ended
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Jul. 31, 2023
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | Segment information is as follows:
| Three Months Ended July 31,
| 2023 |  | 2022
Revenue: |  |  |
Research | $ | 257,804 |  |  | $ | 274,913 |
Learning | 109,320 |  |  | 119,647 |
Held for Sale or Sold | 83,889 |  |  | 93,009 |
Total revenue | $ | 451,013 |  |  | $ | 487,569 |
Adjusted Contribution to Profit: |  |  |
Research | $ | 53,527 |  |  | $ | 69,104 |
Learning | 7,626 |  |  | 3,741 |
Held for Sale or Sold | 3,084 |  |  | (14,108) |
Total adjusted contribution to profit | 64,237 |  |  | 58,737 |
Adjusted corporate contribution to profit | (41,774) |  |  | (48,667) |
Less: Held for Sale or Sold Segment Adjusted Contribution to Profit (1) | (3,084) |  |  | 14,108 |
Total adjusted operating income | $ | 19,379 |  |  | $ | 24,178 |
Depreciation and Amortization: |  |  |
Research | $ | 23,212 |  |  | $ | 23,801 |
Learning | 13,552 |  |  | 14,055 |
Held for Sale or Sold (2) | 3,437 |  |  | 16,267 |
Total depreciation and amortization | 40,201 |  |  | 54,123 |
Corporate depreciation and amortization | 3,527 |  |  | 4,156 |
Total depreciation and amortization | $ | 43,728 |  |  | $ | 58,279 |
(1) | Our Adjusted Operating Income excludes the impact of our Held for Sale or Sold Segment Adjusted Operating Income results.
(2) | In the three months ended July 31, 2023, we ceased to record depreciation and amortization of long-lived assets for these businesses as of the date the assets were classified as held-for-sale. On January 1, 2020, Wiley acquired mthree, a talent placement provider that addresses the IT skills gap by finding, training, and placing job-ready technology talent in roles with leading corporations worldwide. Its results of operations are included in our Held for Sale or Sold segment. In late May 2022, Wiley renamed the mthree talent development solution to Wiley Edge and discontinued use of the mthree trademark during the three months ended July 31, 2022. As a result of these actions, we determined that a revision of the useful life was warranted and the intangible asset was fully amortized over its remaining useful life resulting in accelerated amortization expense of $4.6 million in the three months ended July 31, 2022. This amortization expense was an adjustment to the Held for Sale or Sold Adjusted contribution to profit. In addition, it was included in Depreciation and amortization in the table above for segment reporting.
Reconciliation of Consolidated US GAAP Operating Income to Non-GAAP Adjusted Contribution to Profit | The following table shows a reconciliation of our consolidated US GAAP Operating Loss to Non-GAAP Adjusted Operating Income:
| Three Months Ended July 31,
| 2023 |  | 2022
US GAAP Operating Loss | $ | (16,355) |  |  | $ | (16,965) |
Adjustments: |  |  |
Restructuring and related charges (1) | 12,123 |  |  | 22,441 |
Impairment of goodwill (1) | 26,695 |  |  | — |
Accelerated amortization of an intangible asset (2) | — |  |  | 4,594 |
Held for Sale or Sold segment Adjusted Contribution to Profit (3) | (3,084) |  |  | 14,108 |
Non-GAAP Adjusted Operating Income | $ | 19,379 |  |  | $ | 24,178 |
(1) | See Note 9, “Restructuring and Related Charges” and Note 12, “Goodwill and Intangible Assets” for these charges by segment.
(2) | As described above, this accelerated amortization relates to the mthree trademark.
(3) | Our Adjusted Operating Income excludes the impact of our Held for Sale or Sold segment Adjusted Operating Income results.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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