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Account Receivable, Contract Assets, and Contract Liabilities (Tables)
 6 Months Ended
Oct. 31, 2020
Account Receivable Contract Assets And Contract Liabilities  
Schedule of Accounts Receivable, Contract Assets and Contract Liabilities

The following provides further details on the balance sheet accounts of accounts receivable, contract assets, and contract liabilities from contracts with customers:

 

    October 31, 2020     April 30, 2020  
    (in thousands)  
             
Accounts receivables   $ -     $ 105  
Contract assets     97       251  
Contract liabilities     109       165  
Schedule of Significant Changes in Contract assets and Contract Liabilities

Significant changes in the contract assets balances during the period are as follows:

 

    Six months ended  
    October 31, 2020  
    (in thousands)  
       
Transferred to receivables from contract assets recognized at the beginning of the period   $ (251 )
Revenue recognized and not billed as of the end of the period     97  
Net change in contract assets   $ (154 )

 

 

 

Significant changes in the contract liabilities balances during the period are as follows:

 

    Six months ended  
    October 31, 2020  
    (in thousands)  
       
Revenue recognized that was included in the contract liabilities balance as of the beginning of the period   $      49  
Transferred to contract assets from contract liabilities recognized at the beginning of the period     7  
Net change in contract liabilities   $ 56