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Fair Value Measurements (Tables)

9 Months Ended

Jan. 26, 2019

Fair Value Measurements

Fair value hierarchy for assets and liabilities measured at fair value on a recurring basis

At January 26, 2019		Fair Value Measurements
(Unaudited, amounts in thousands)		Level 1			Level 2			Level 3
Assets
Marketable securities		$	163		$	34,852		$	—
Held-to-maturity investments			3,384			—			—
Cost basis investments			—			—			11,979
Total assets		$	3,547		$	34,852		$	11,979
Liabilities
Contingent consideration liability		$	—		$	—		$	7,500

At April 28, 2018		Fair Value Measurements
(Unaudited, amounts in thousands)		Level 1			Level 2			Level 3
Assets
Marketable securities		$	1,141		$	37,173		$	—
Held-to-maturity investments			3,340			—			—
Cost basis investment			—			—			10,954
Total assets		$	4,481		$	37,173		$	10,954
Liabilities
Contingent consideration liability		$	—		$	—		$	344

Reconciliation of Level 3 assets recorded at fair value using significant unobservable inputs

(Unaudited, amounts in thousands)		Level 3
Assets
Balance at April 28, 2018		$	10,954
Purchases			1,025
Balance at January 26, 2019		$	11,979

Reconciliation of Level 3 liabilities recorded at fair value using significant unobservable inputs

Liabilities
Balance at April 28, 2018		$	344
Acquisitions			7,500
Write-off			(326)
Translation adjustment			(18)
Balance at January 26, 2019		$	7,500

X

- 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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258

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