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Revenue Recognition (Tables)

9 Months Ended

Jan. 28, 2023

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table presents our disaggregation of revenue by segments:

			Three Months Ended January 28, 2023
			Commercial						Live Events						High School Park and Recreation						Transportation						International						Total
Type of performance obligation
Unique configuration			$	9,929					$	53,437					$	3,380					$	11,446					$	8,138					$	86,330
Limited configuration			35,864						7,858						23,865						5,328						11,040						83,955
Service and other			4,174						6,453						1,067						804						2,192						14,690
			$	49,967					$	67,748					$	28,312					$	17,578					$	21,370					$	184,975
Timing of revenue recognition
Goods/services transferred at a point in time			$	36,746					$	10,125					$	22,716					$	5,571					$	11,861					$	87,019
Goods/services transferred over time			13,221						57,623						5,596						12,007						9,509						97,956
			$	49,967					$	67,748					$	28,312					$	17,578					$	21,370					$	184,975

			Nine Months Ended January 28, 2023
			Commercial						Live Events						High School Park and Recreation						Transportation						International						Total
Type of performance obligation
Unique configuration			$	20,198					$	148,467					$	17,828					$	35,330					$	20,762					$	242,585
Limited configuration			94,408						26,013						85,123						15,969						36,826						258,339
Service and other			12,526						18,890						3,176						2,498						6,320						43,410
			$	127,132					$	193,370					$	106,127					$	53,797					$	63,908					$	544,334
Timing of revenue recognition
Goods/services transferred at a point in time			$	97,381					$	31,029					$	80,935					$	16,702					$	38,756					$	264,803
Goods/services transferred over time			29,751						162,341						25,192						37,095						25,152						279,531
			$	127,132					$	193,370					$	106,127					$	53,797					$	63,908					$	544,334

			Three Months Ended January 29, 2022
			Commercial						Live Events						High School Park and Recreation						Transportation						International						Total
Type of performance obligation
Unique configuration			$	4,112					$	25,950					$	4,167					$	9,803					$	8,606					$	52,638
Limited configuration			32,081						6,843						18,717						5,269						10,453						73,363
Service and other			3,902						6,264						837						751						1,803						13,557
			$	40,095					$	39,057					$	23,721					$	15,823					$	20,862					$	139,558
Timing of revenue recognition
Goods/services transferred at a point in time			$	32,829					$	8,540					$	17,351					$	5,576					$	10,967					$	75,263
Goods/services transferred over time			7,266						30,517						6,370						10,247						9,895						64,295
			$	40,095					$	39,057					$	23,721					$	15,823					$	20,862					$	139,558

			Nine Months Ended January 29, 2022
			Commercial						Live Events						High School Park and Recreation						Transportation						International						Total
Type of performance obligation
Unique configuration			$	12,258					$	110,986					$	15,241					$	25,320					$	26,051					$	189,856
Limited configuration			83,965						21,510						66,590						15,173						32,464						219,702
Service and other			11,116						18,344						2,531						1,941						5,277						39,209
			$	107,339					$	150,840					$	84,362					$	42,434					$	63,792					$	448,767
Timing of revenue recognition
Goods/services transferred at a point in time			$	85,570					$	26,877					$	62,407					$	15,781					$	33,801					$	224,436
Goods/services transferred over time			21,769						123,963						21,955						26,653						29,991						224,331
			$	107,339					$	150,840					$	84,362					$	42,434					$	63,792					$	448,767

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

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

			January 28, 2023						April 30, 2022						Dollar Change						Percent Change
Contract assets			$	36,098					$	41,687					$	(5,589)					(13.4)		%
Contract liabilities - current			97,703						90,393						7,310						8.1
Contract liabilities - noncurrent			12,674						10,998						1,676						15.2

The changes in our contract assets and contract liabilities from April 30, 2022 to January 28, 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 the nine months ended January 28, 2023.

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:

			January 28, 2023
Balance as of April 30, 2022			$	26,346
New contracts sold			35,319
Less: reductions for revenue recognized			(32,406)
Foreign currency translation and other			(128)
Balance as of January 28, 2023			$	29,131

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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- 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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No definition available.

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