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Restructuring (Tables) | 6 Months Ended
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Oct. 31, 2023
Restructuring and Related Activities [Abstract] |
Components of restructuring charges | The following table summarizes restructuring charges by line item for the three and six months ended October 31, 2023 and 2022 (in thousands):
|  | For the Three Months Ended October 31, |  |  | For the Six Months Ended October 31, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Cost of sales |  | $ | 409 |  |  | $ | 1,735 |  |  | $ | 1,312 |  |  | $ | 2,978 |
Research and development |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |
Selling, marketing, and distribution |  |  | 774 |  |  |  | 270 |  |  |  | 2,969 |  |  |  | 707 |
General and administrative |  |  | 878 |  |  |  | 1,106 |  |  |  | 1,692 |  |  |  | 1,620 |
Total restructuring charges |  | $ | 2,061 |  |  | $ | 3,110 |  |  | $ | 5,973 |  |  | $ | 5,308 |
The components of the restructuring charges recorded in our condensed consolidated statements of income were as follows (in thousands):
|  | For the Three Months Ended October 31, |  |  | For the Six Months Ended October 31, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Severance and employee-related benefits (a) |  | $ | (49 | ) |  | $ | 2,505 |  |  | $ | 881 |  |  | $ | 3,658 |
Relocation (a) |  |  | 210 |  |  |  | 179 |  |  |  | 447 |  |  |  | 1,062 |
Public relations |  |  | 922 |  |  |  | — |  |  |  | 922 |  |  |  | — |
Freight |  |  | 199 |  |  |  | — |  |  |  | 199 |  |  |  | — |
Consulting services |  |  | 246 |  |  |  | 206 |  |  |  | 456 |  |  |  | 266 |
Employee relations |  |  | 469 |  |  |  | 135 |  |  |  | 926 |  |  |  | 230 |
Office rent and equipment |  |  | 64 |  |  |  | 86 |  |  |  | 2,142 |  |  |  | 92 |
Total restructuring charges |  | $ | 2,061 |  |  | $ | 3,110 |  |  | $ | 5,973 |  |  | $ | 5,308 |
a) Recorded in accrued payroll and incentives.
Schedule of Severance and employee related benefit and Relocation accruals | The following table summarizes the activity in the severance and employee-related benefits and relocation accruals for the six months ended October 31, 2023 (in thousands):
|  | Severance and employee-related benefits |  |  | Relocation |  |  | Total |
Accrual at April 30, 2023 |  | $ | 10,054 |  |  | $ | 1,746 |  |  | $ | 11,800 |
Charges |  |  | 881 |  |  |  | 447 |  |  |  | 1,328 |
Cash payments and settlements |  |  | (926 | ) |  |  | (1,395 | ) |  |  | (2,321 | )
Accrual at October 31, 2023 (a) |  | $ | 10,010 |  |  | $ | 798 |  |  | $ | 10,808 |
a) Recorded in accrued payroll and incentives.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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