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Fair Value Measurement (Tables)

3 Months Ended

Aug. 03, 2019

Fair Value Disclosures [Abstract]

Schedule of Fair Value

The following table sets forth by Level within the fair value hierarchy our financial assets and liabilities that were accounted for at fair value on a recurring basis at August 3, 2019 and April 27, 2019 according to the valuation techniques we used to determine their fair values. There have been no transfers of assets or liabilities among the fair value hierarchies presented.

	Fair Value Measurements
	Level 1				Level 2				Level 3				Total
Balance as of August 3, 2019
Cash and cash equivalents	$	20,762			$	—			$	—			$	20,762
Restricted cash	339				—				—				339
Available-for-sale securities:
Certificates of deposit	—				3,464				—				3,464
U.S. Government securities	1,000				—				—				1,000
U.S. Government sponsored entities	—				5,911				—				5,911
Municipal bonds	—				1,503				—				1,503
Derivatives - asset position	—				334				—				334
Derivatives - liability position	—				(10		)		—				(10		)
Acquisition-related contingency consideration	—				—				(1,554		)		(1,554		)
	$	22,101			$	11,202			$	(1,554	)		$	31,749
Balance as of April 27, 2019
Cash and cash equivalents	$	35,383			$	—			$	—			$	35,383
Restricted cash	359				—				—				359
Available-for-sale securities:
Certificates of deposit	—				3,464				—				3,464
U.S. Government securities	10,774				—				—				10,774
U.S. Government sponsored entities	—				10,482				—				10,482
Municipal bonds	—				1,624				—				1,624
Derivatives - asset position	—				91				—				91
Derivatives - liability position	—				(4		)		—				(4		)
Acquisition-related contingency consideration	—				—				(3,065		)		(3,065		)
	$	46,516			$	15,657			$	(3,065	)		$	59,108

Rollforward of Level 3 Contingent Consideration Liabilities

A roll forward of the Level 3 contingent liabilities, both short- and long-term, for the three months ended August 3, 2019 is as follows:

Acquisition-related contingency consideration as of April 27, 2019		$	3,065
Additions		25
Settlements		(1,591		)
Interest		18
Foreign currency translation		37
Acquisition-related contingency consideration as of August 3, 2019		$	1,554

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- References

No definition available.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

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