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Revenue Recognition (Tables) | 12 Months Ended
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Apr. 29, 2023
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | The following table presents our disaggregation of revenue by segments:
| Fiscal Year 2023
| Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 25,821 |  |  | $ | 223,560 |  |  | $ | 22,730 |  |  | $ | 45,286 |  |  | $ | 33,623 |  |  | $ | 351,020 |
Limited configuration | 128,346 |  |  | 36,259 |  |  | 114,951 |  |  | 23,946 |  |  | 43,007 |  |  | 346,509 |
Service and other | 16,423 |  |  | 25,081 |  |  | 4,067 |  |  | 3,074 |  |  | 8,022 |  |  | 56,667 |
| $ | 170,590 |  |  | $ | 284,900 |  |  | $ | 141,748 |  |  | $ | 72,306 |  |  | $ | 84,652 |  |  | $ | 754,196 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 132,728 |  |  | $ | 43,761 |  |  | $ | 109,323 |  |  | $ | 24,950 |  |  | $ | 45,687 |  |  | $ | 356,449 |
Goods/services transferred over time | 37,862 |  |  | 241,139 |  |  | 32,425 |  |  | 47,356 |  |  | 38,965 |  |  | 397,747 |
| $ | 170,590 |  |  | $ | 284,900 |  |  | $ | 141,748 |  |  | $ | 72,306 |  |  | $ | 84,652 |  |  | $ | 754,196 |
| Fiscal Year 2022
| Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 20,849 |  |  | $ | 144,095 |  |  | $ | 20,175 |  |  | $ | 38,843 |  |  | $ | 32,658 |  |  | $ | 256,620 |
Limited configuration | 118,308 |  |  | 30,181 |  |  | 88,162 |  |  | 21,370 |  |  | 43,029 |  |  | 301,050 |
Service and other | 15,054 |  |  | 24,830 |  |  | 3,479 |  |  | 2,494 |  |  | 7,443 |  |  | 53,300 |
| $ | 154,211 |  |  | $ | 199,106 |  |  | $ | 111,816 |  |  | $ | 62,707 |  |  | $ | 83,130 |  |  | $ | 610,970 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 120,776 |  |  | $ | 37,229 |  |  | $ | 82,678 |  |  | $ | 22,088 |  |  | $ | 45,036 |  |  | $ | 307,807 |
Goods/services transferred over time | 33,435 |  |  | 161,877 |  |  | 29,138 |  |  | 40,619 |  |  | 38,094 |  |  | 303,163 |
| $ | 154,211 |  |  | $ | 199,106 |  |  | $ | 111,816 |  |  | $ | 62,707 |  |  | $ | 83,130 |  |  | $ | 610,970 |
| Fiscal Year 2021
| Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 16,535 |  |  | $ | 104,682 |  |  | $ | 22,258 |  |  | $ | 36,398 |  |  | $ | 22,266 |  |  | $ | 202,139 |
Limited configuration | 96,420 |  |  | 18,679 |  |  | 66,697 |  |  | 19,690 |  |  | 32,583 |  |  | 234,069 |
Service and other | 14,345 |  |  | 19,688 |  |  | 2,602 |  |  | 2,196 |  |  | 6,994 |  |  | 45,825 |
| $ | 127,300 |  |  | $ | 143,049 |  |  | $ | 91,557 |  |  | $ | 58,284 |  |  | $ | 61,843 |  |  | $ | 482,033 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 98,243 |  |  | $ | 23,906 |  |  | $ | 60,859 |  |  | $ | 20,180 |  |  | $ | 34,388 |  |  | $ | 237,576 |
Goods/services transferred over time | 29,057 |  |  | 119,143 |  |  | 30,698 |  |  | 38,104 |  |  | 27,455 |  |  | 244,457 |
| $ | 127,300 |  |  | $ | 143,049 |  |  | $ | 91,557 |  |  | $ | 58,284 |  |  | $ | 61,843 |  |  | $ | 482,033 |
Contract with Customer, Contract Asset, Contract Liability, and Receivable | The following table reflects the changes in our contract assets and liabilities:
| April 29, 2023 |  | April 30, 2022 |  | Dollar Change |  | Percent Change
Contract assets | $ | 46,789 |  |  | $ | 41,687 |  |  | $ | 5,102 |  |  | 12.2 | %
Contract liabilities - current | 91,549 |  |  | 90,393 |  |  | 1,156 |  |  | 1.3 |
Contract liabilities - non-current | 13,096 |  |  | 10,998 |  |  | 2,098 |  |  | 19.1 |
The changes in our contract assets and contract liabilities from April 30, 2022 to April 29, 2023 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 fiscal 2023 and 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:
| April 29, 2023 |  | April 30, 2022
Balance at beginning of year | $ | 26,346 |  |  | $ | 24,590 |
New contracts sold | 44,216 |  |  | 42,619 |
Less: reductions for revenue recognized | (42,132) |  |  | (40,614) |
Foreign currency translation and other | (92) |  |  | (249) |
Balance at end of year | $ | 28,338 |  |  | $ | 26,346 |

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- 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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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- 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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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