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Accrued Expenses and Deferred Revenue (Tables)
12 Months Ended
Apr. 30, 2021
Payables And Accruals [Abstract]  
Summary of Accrued Expenses

The following table sets forth other accrued expenses as of April 30, 2021 and 2020 (in thousands):

 

 

 

April 30, 2021

 

 

April 30, 2020

 

Accrued taxes other than income (a)

 

$

12,210

 

 

$

21,256

 

Accrued employee benefits

 

 

4,780

 

 

 

4,407

 

Accrued other

 

 

3,451

 

 

 

5,456

 

Deferred revenue (b)

 

 

2,907

 

 

 

14,744

 

Accrued professional fees

 

 

2,804

 

 

 

3,675

 

Accrued distributor incentives

 

 

2,414

 

 

 

2,253

 

Accrued rebates and promotions

 

 

2,174

 

 

 

3,335

 

Current portion of operating lease obligation

 

 

1,309

 

 

 

1,506

 

Current portion of finance lease obligation

 

 

1,087

 

 

 

1,046

 

Total accrued expenses and deferred revenue

 

$

33,136

 

 

$

57,678

 

 

 

 

 

 

 

 

 

 

 

 

(a)

Decrease in accrued taxes other than income is due to the deferral of federal excise tax payments allowed by the Tax and Trade Bureau as a result of the COVID-19 pandemic as of April 30, 2020.

 

(b)

Decrease in deferred revenue due to the fulfillment of performance obligations related to promotional activity.