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Restructuring | 6 Months Ended
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Oct. 31, 2023
Restructuring and Related Activities [Abstract] |
Restructuring | (10) Restructuring: As a result of the Relocation, $2.1 million and $3.1 million of restructuring charges were recorded in the three months ended October 31, 2023 and 2022, respectively, and $6.0 million and $5.3 million of restructuring charges were recorded in the six months ended October 31, 2023 and 2022, respectively. 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. 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 The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//420/tableOfContent Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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