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COST OF REVENUES
9 Months Ended
Jan. 31, 2024
COST OF REVENUES  
COST OF REVENUES

(9)          COST OF REVENUES

Land sale cost of revenues, net consist of (in thousands):

    

Three Months Ended 

    

Nine Months Ended

January 31,

January 31,

    

2024

    

2023

    

2024

    

2023

Land sale cost of revenues

$

3,368

$

4,330

$

12,770

$

17,317

Less:

 

Public improvement district reimbursements

 

(329)

(366)

(575)

(691)

Private infrastructure covenant reimbursements

 

(114)

(228)

(388)

(522)

Payments for impact fee credits

 

(278)

(100)

(1,295)

(689)

Land sale cost of revenues, net

$

2,647

$

3,636

$

10,512

$

15,415

Home sale cost of revenues include costs for residential homes that were sold.

Other cost of revenues for the three and nine months ended January 31, 2024 consist of the costs associated with the sale of investment assets and cost of goods sold for landscaping services. There were no other cost of revenues for the three and nine months ended January 31, 2023.