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Revenue Recognition (Tables) | 6 Months Ended
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Oct. 28, 2023
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | The following table presents our disaggregation of revenue by segments:
| Three Months Ended October 28, 2023
Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 9,511 |  |  | $ | 47,496 |  |  | $ | 11,539 |  |  | $ | 11,047 |  |  | $ | 9,993 |  |  | $ | 89,586 |
Limited configuration | 28,752 |  |  | 13,771 |  |  | 36,277 |  |  | 8,469 |  |  | 7,302 |  |  | 94,571 |
Service and other | 4,190 |  |  | 6,943 |  |  | 1,126 |  |  | 727 |  |  | 2,226 |  |  | 15,212 |
| $ | 42,453 |  |  | $ | 68,210 |  |  | $ | 48,942 |  |  | $ | 20,243 |  |  | $ | 19,521 |  |  | $ | 199,369 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 29,379 |  |  | $ | 15,390 |  |  | $ | 34,722 |  |  | $ | 8,592 |  |  | $ | 7,919 |  |  | $ | 96,002 |
Goods/services transferred over time | 13,074 |  |  | 52,820 |  |  | 14,220 |  |  | 11,651 |  |  | 11,602 |  |  | 103,367 |
| $ | 42,453 |  |  | $ | 68,210 |  |  | $ | 48,942 |  |  | $ | 20,243 |  |  | $ | 19,521 |  |  | $ | 199,369 |
| Six Months Ended October 28, 2023
Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 22,429 |  |  | $ | 124,043 |  |  | $ | 26,658 |  |  | $ | 23,631 |  |  | $ | 18,783 |  |  | $ | 215,544 |
Limited configuration | 58,665 |  |  | 23,732 |  |  | 76,614 |  |  | 16,536 |  |  | 12,541 |  |  | 188,088 |
Service and other | 8,242 |  |  | 12,434 |  |  | 1,904 |  |  | 1,445 |  |  | 4,243 |  |  | 28,268 |
| $ | 89,336 |  |  | $ | 160,209 |  |  | $ | 105,176 |  |  | $ | 41,612 |  |  | $ | 35,567 |  |  | $ | 431,900 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 60,397 |  |  | $ | 26,167 |  |  | $ | 73,803 |  |  | $ | 16,859 |  |  | $ | 13,762 |  |  | $ | 190,988 |
Goods/services transferred over time | 28,939 |  |  | 134,042 |  |  | 31,373 |  |  | 24,753 |  |  | 21,805 |  |  | 240,912 |
| $ | 89,336 |  |  | $ | 160,209 |  |  | $ | 105,176 |  |  | $ | 41,612 |  |  | $ | 35,567 |  |  | $ | 431,900 |
| 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 |
Contract with Customer, Contract Asset, Contract Liability, and Receivable | The following table reflects the changes in our contract assets and liabilities:
| October 28, 2023 |  | April 29, 2023 |  | Dollar Change |  | Percent Change
Contract assets | $ | 45,210 |  |  | $ | 46,789 |  |  | $ | (1,579) |  |  | (3.4) | %
Contract liabilities - current | 78,293 |  |  | 91,549 |  |  | (13,256) |  |  | (14.5) |
Contract liabilities - noncurrent | 15,390 |  |  | 13,096 |  |  | 2,294 |  |  | 17.5 |
The changes in our contract assets and contract liabilities from April 29, 2023 to October 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 six months ended October 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:
| October 28, 2023
Balance as of April 29, 2023 | $ | 28,338 |
New contracts sold | 27,921 |
Less: reductions for revenue recognized | (21,802) |
Foreign currency translation and other | (457) |
Balance as of October 28, 2023 | $ | 34,000 |

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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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