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Revenue Recognition (Tables)

6 Months Ended

Oct. 29, 2022

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table presents our disaggregation of revenue by segments:

			Three Months Ended October 29, 2022
			Commercial						Live Events						High School Park and Recreation						Transportation						International						Total
Type of performance obligation
Unique configuration			$	5,582					$	52,862					$	7,856					$	11,398					$	6,123					$	83,821
Limited configuration			26,768						9,675						32,975						4,542						14,285						88,245
Service and other			4,697						6,702						1,175						739						2,060						15,373
			$	37,047					$	69,239					$	42,006					$	16,679					$	22,468					$	187,439
Timing of revenue recognition
Goods/services transferred at a point in time			$	28,078					$	11,682					$	31,129					$	4,749					$	15,019					$	90,657
Goods/services transferred over time			8,969						57,557						10,877						11,930						7,449						96,782
			$	37,047					$	69,239					$	42,006					$	16,679					$	22,468					$	187,439

			Six Months Ended October 29, 2022
			Commercial						Live Events						High School Park and Recreation						Transportation						International						Total
Type of performance obligation
Unique configuration			$	10,269					$	95,030					$	14,448					$	23,884					$	12,624					$	156,255
Limited configuration			58,544						18,155						61,258						10,641						25,786						174,384
Service and other			8,352						12,437						2,109						1,694						4,128						28,720
			$	77,165					$	125,622					$	77,815					$	36,219					$	42,538					$	359,359
Timing of revenue recognition
Goods/services transferred at a point in time			$	60,635					$	20,904					$	58,219					$	11,131					$	26,895					$	177,784
Goods/services transferred over time			16,530						104,718						19,596						25,088						15,643						181,575
			$	77,165					$	125,622					$	77,815					$	36,219					$	42,538					$	359,359

			Three Months Ended October 30, 2021
			Commercial						Live Events						High School Park and Recreation						Transportation						International						Total
Type of performance obligation
Unique configuration			$	4,559					$	43,528					$	6,908					$	8,976					$	11,562					$	75,533
Limited configuration			25,977						8,825						24,916						4,552						10,466						74,736
Service and other			3,927						7,043						923						525						1,790						14,208
			$	34,463					$	59,396					$	32,747					$	14,053					$	23,818					$	164,477
Timing of revenue recognition
Goods/services transferred at a point in time			$	26,362					$	11,508					$	23,115					$	4,634					$	10,815					$	76,434
Goods/services transferred over time			8,101						47,888						9,632						9,419						13,003						88,043
			$	34,463					$	59,396					$	32,747					$	14,053					$	23,818					$	164,477

			Six Months Ended October 30, 2021
			Commercial						Live Events						High School Park and Recreation						Transportation						International						Total
Type of performance obligation
Unique configuration			$	8,146					$	85,036					$	11,074					$	15,517					$	17,445					$	137,218
Limited configuration			51,884						14,667						47,873						9,904						22,011						146,339
Service and other			7,214						12,080						1,694						1,190						3,474						25,652
			$	67,244					$	111,783					$	60,641					$	26,611					$	42,930					$	309,209
Timing of revenue recognition
Goods/services transferred at a point in time			$	52,741					$	18,337					$	45,056					$	10,205					$	22,834					$	149,173
Goods/services transferred over time			14,503						93,446						15,585						16,406						20,096						160,036
			$	67,244					$	111,783					$	60,641					$	26,611					$	42,930					$	309,209

Contract with Customer, Contract Asset, Contract Liability, and Receivable

The following table reflects the changes in our contract assets and liabilities:

			October 29, 2022						April 30, 2022						Dollar Change						Percent Change
Contract assets			$	39,330					$	41,687					$	(2,357)					(5.7)		%
Contract liabilities - current			90,403						90,393						10						—
Contract liabilities - noncurrent			12,303						10,998						1,305						11.9

The changes in our contract assets and contract liabilities from April 30, 2022 to October 29, 2022 were due to the timing of billing schedules and revenue recognition, which can vary significantly depending on the contractual payment terms and the seasonality of the sports markets. We had no impairments of contract assets for the six months ended October 29, 2022.

For service-type warranty contracts, we allocate revenue to this performance obligation, recognize the revenue over time, and recognize costs as incurred. Earned and unearned revenues for these contracts are included in the "Contract assets" and "Contract liabilities". Changes in unearned service-type warranty contracts, net were as follows:

			October 29, 2022
Balance at beginning of period			$	26,346
New contracts sold			25,860
Less: reductions for revenue recognized			(21,381)
Foreign currency translation and other			(270)
Balance at end of period			$	30,555

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

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X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

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- References

No definition available.

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