Revenue Recognition (Tables)

3 Months Ended

Jul. 27, 2024

Revenue from Contract with Customer [Abstract]

The following table presents our disaggregation of revenue by segments:


	Three Months Ended July 27, 2024
	Commercial		Live Events		High School Park and Recreation		Transportation		International		Total
Type of performance obligation
Unique configuration	$	2,262	$	94,318	$	10,634	$	14,536	$	2,614	$	124,364
Limited configuration	26,300		8,294		35,148		6,609		8,072		84,423
Service and other	5,637		5,996		2,224		1,345		2,099		17,301
	$	34,199	$	108,608	$	48,006	$	22,490	$	12,785	$	226,088
Timing of revenue recognition
Goods/services transferred at a point in time	$	29,513	$	10,750	$	35,379	$	7,561	$	9,141	$	92,344
Goods/services transferred over time	4,686		97,858		12,627		14,929		3,644		133,744
	$	34,199	$	108,608	$	48,006	$	22,490	$	12,785	$	226,088


	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

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

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


	July 27, 2024		April 27, 2024		Dollar Change		Percent Change
Contract assets	$	54,129	$	55,800	$	(1,671)	(3.0)	%
Contract liabilities - current	71,782		65,524		6,258		9.6
Contract liabilities - noncurrent	17,378		16,342		1,036		6.3

The changes in our contract assets and contract liabilities from April 27, 2024 to July 27, 2024 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 significant impairments of contract assets for the three months ended July 27, 2024.

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" line items of our condensed consolidated balance sheets. Changes in unearned service-type warranty contracts, net were as follows:


	July 27, 2024
Balance as of April 27, 2024	$	32,159
New contracts sold	12,269
Less: reductions for revenue recognized	(10,188)
Foreign currency translation and other	(485)
Balance as of July 27, 2024	$	33,755