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Account Receivable, Contract Assets, and Contract Liabilities | 12 Months Ended
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Apr. 30, 2023
Account Receivable Contract Assets And Contract Liabilities |
Account Receivable, Contract Assets, and Contract Liabilities | (3) Account Receivable, Contract Assets, and Contract Liabilities The following provides further details on the balance sheet accounts of accounts receivable, contract assets, and contract liabilities. Accounts Receivable The following provides further details on the balance sheet accounts of accounts receivable, contract assets and contract liabilities from contracts with customers: Schedule of Accounts Receivable, Contract Assets and Contract Liabilities
|  | 2023 |  |  | 2022 |  |  |  |  |
|  | Fiscal year ended April 30, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | (in thousands) |  |  |  |  |
Accounts receivable |  | $ | 745 |  |  | $ | 482 |  |  | $ | 350 |
Contract assets |  |  | 152 |  |  |  | 386 |  |  |  | 190 |
Contract liabilities |  |  | 1,378 |  |  |  | 129 |  |  |  | — |
Contract Assets Significant changes in the contract assets balances during the period are as follows: Schedule of Significant Changes in Contract assets
|  | 2023 |  |  | 2022 |
|  | Fiscal year ended April 30, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Transferred to receivables from contract assets recognized at the beginning of the period |  | $ | (1,768 | ) |  | $ | (190 | )
Revenue recognized and not billed as of the end of the period |  |  | 1,534 |  |  |  | 386 |
Net change in contract assets |  | $ | (234 | ) |  | $ | 196 |
Contract assets include unbilled amounts typically resulting from arrangements whereby the right to payment is conditioned on completing additional tasks or services for a performance obligation. The decrease in contract assets is primarily a result of services performed that were billed during the fiscal year ended April 30, 2023. Contract Liabilities Schedule of Significant Changes in Contract Liabilities Significant changes in the contract liabilities balances during the period are as follows:
|  | 2023 |  |  | 2022 |
|  | Fiscal year ended April 30, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Revenue recognized that was included in the contract liabilities balance as of the beginning of the period |  | $ | (574 | ) |  | $ | — |
Contract liabilities obtained in acquisition of MAR |  |  | — |  |  |  | (203 | )
Payments collected for which revenue has not been recognized |  |  | 1,823 |  |  |  | 129 |
Net change in contract liabilities |  | $ | 1,249 |  |  | $ | (74 | )
Contract liabilities consist of amounts invoiced to customers in excess of revenue recognized. The increase in contract liabilities is primarily due to payment for government projects received during the fiscal year ended April 30, 2023 for which we have not recognized revenue.

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- References No definition available. + Details
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Data Type: | xbrli:stringItemType
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