XML 59 R31.htm IDEA: XBRL DOCUMENT v3.24.0.1
Acquisitions and Divestitures (Tables)
 9 Months Ended
Jan. 31, 2024
Business Combination and Asset Acquisition [Abstract]  
Disposal Groups, Including Discontinued Operations
The major categories of assets and liabilities that have been classified as held-for-sale on the Unaudited Condensed Consolidated Statement of Financial Position as of January 31, 2024 were as follows:
University ServicesCross KnowledgeWiley EdgeTotal
Assets held-for-sale:
Current assets
Cash and cash equivalents (1)
$— $6,031 $9,672 $15,703 
Accounts receivable, net1,024 8,354 15,207 24,585 
Prepaid expenses and other current assets (1)
61 3,704 6,684 10,449 
Valuation allowance— (18,089)— (18,089)
Total current assets held-for-sale$1,085 $— $31,563 $32,648 
Technology, property and equipment, net— 2,906 2,783 5,689 
Intangible assets, net— 18,001 34,766 52,767 
Operating lease right-of-use assets— 321 1,021 1,342 
Other non-current assets1,426 16,840 179 18,445 
Valuation allowance— (38,068)(20,676)(58,744)
Total non-current assets held-for-sale$1,426 $— $18,073 $19,499 
Liabilities held-for-sale:
Current liabilities
Accounts payable$32 $559 $77 $668 
Accrued royalties— 815 — 815 
Contract liabilities111 12,332 19 12,462 
Accrued employment costs— 6,556 3,558 10,114 
Short-term portion of operating lease liabilities— — 479 479 
Other accrued liabilities45 3,691 5,634 9,370 
Total current liabilities held-for-sale$188 $23,953 $9,767 $33,908 
Accrued pension liability— 707 — 707 
Deferred income tax liabilities— 4,133 3,447 7,580 
Operating lease liabilities— — 273 273 
Other long-term liabilities11 674 459 1,144 
Total long-term liabilities held-for-sale$11 $5,514 $4,179 $9,704 
(1)
The following table shows a reconciliation of our cash, cash equivalents, and restricted cash included in current assets held-for-sale in our Unaudited Condensed Consolidated Statement of Financial Position to our Unaudited Condensed Consolidated Statement of Cash Flows for the nine months ended January 31, 2024:

Cash and cash equivalents$93,100 
Restricted cash included in Prepaid expenses and other current assets50 
Total cash, cash equivalents, and restricted cash per Unaudited Condensed Consolidated Statement of Financial Position as of January 31, 202493,150 
Cash and cash equivalents held-for-sale15,703 
Restricted cash held-for-sale included in Prepaid expenses and other current assets54 
Total cash, cash equivalents, and restricted cash held-for-sale as of January 31, 202415,757 
Total cash, cash equivalents, and restricted cash per Unaudited Condensed Consolidated Statement of Cash Flows for the nine months ended January 31, 2024$108,907 
Schedule of Cash and Cash Equivalents
Cash and cash equivalents$93,100 
Restricted cash included in Prepaid expenses and other current assets50 
Total cash, cash equivalents, and restricted cash per Unaudited Condensed Consolidated Statement of Financial Position as of January 31, 202493,150 
Cash and cash equivalents held-for-sale15,703 
Restricted cash held-for-sale included in Prepaid expenses and other current assets54 
Total cash, cash equivalents, and restricted cash held-for-sale as of January 31, 202415,757 
Total cash, cash equivalents, and restricted cash per Unaudited Condensed Consolidated Statement of Cash Flows for the nine months ended January 31, 2024$108,907 
Restrictions on Cash and Cash Equivalents
Cash and cash equivalents$93,100 
Restricted cash included in Prepaid expenses and other current assets50 
Total cash, cash equivalents, and restricted cash per Unaudited Condensed Consolidated Statement of Financial Position as of January 31, 202493,150 
Cash and cash equivalents held-for-sale15,703 
Restricted cash held-for-sale included in Prepaid expenses and other current assets54 
Total cash, cash equivalents, and restricted cash held-for-sale as of January 31, 202415,757 
Total cash, cash equivalents, and restricted cash per Unaudited Condensed Consolidated Statement of Cash Flows for the nine months ended January 31, 2024$108,907