Revenue Recognition (Tables)

3 Months Ended

Jul. 29, 2023

Revenue from Contract with Customer [Abstract]

The following table presents our disaggregation of revenue by segments:


	Three Months Ended July 29, 2023
	Commercial		Live Events		High School Park and Recreation		Transportation		International		Total
Type of performance obligation
Unique configuration	$	12,918	$	76,547	$	15,119	$	12,584	$	8,790	$	125,958
Limited configuration	29,913		9,961		40,337		8,067		5,239		93,517
Service and other	4,052		5,491		778		718		2,017		13,056
	$	46,883	$	91,999	$	56,234	$	21,369	$	16,046	$	232,531
Timing of revenue recognition
Goods/services transferred at a point in time	$	31,018	$	10,777	$	39,081	$	8,267	$	5,843	$	94,986
Goods/services transferred over time	15,865		81,222		17,153		13,102		10,203		137,545
	$	46,883	$	91,999	$	56,234	$	21,369	$	16,046	$	232,531


	Three Months Ended July 30, 2022
	Commercial		Live Events		High School Park and Recreation		Transportation		International		Total
Type of performance obligation
Unique configuration	$	4,687	$	42,168	$	6,592	$	12,486	$	6,501	$	72,434
Limited configuration	31,776		8,480		28,283		6,099		11,501		86,139
Service and other	3,655		5,735		934		955		2,068		13,347
	$	40,118	$	56,383	$	35,809	$	19,540	$	20,070	$	171,920
Timing of revenue recognition
Goods/services transferred at a point in time	$	32,557	$	9,222	$	27,090	$	6,382	$	11,876	$	87,127
Goods/services transferred over time	7,561		47,161		8,719		13,158		8,194		84,793
	$	40,118	$	56,383	$	35,809	$	19,540	$	20,070	$	171,920

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

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


	July 29, 2023		April 29, 2023		Dollar Change		Percent Change
Contract assets	$	50,539	$	46,789	$	3,750	8.0	%
Contract liabilities - current	89,318		91,549		(2,231)		(2.4)
Contract liabilities - noncurrent	14,541		13,096		1,445		11.0

The changes in our contract assets and contract liabilities from April 29, 2023 to July 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 the three months ended July 29, 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:


	July 29, 2023
Balance as of April 29, 2023	$	28,338
New contracts sold	13,218
Less: reductions for revenue recognized	(9,785)
Foreign currency translation and other	(1,044)
Balance as of July 29, 2023	$	30,727