XML 45 R29.htm IDEA: XBRL DOCUMENT v3.23.2
Account Receivable, Contract Assets, and Contract Liabilities (Tables)
12 Months Ended
Apr. 30, 2023
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:

  

   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     
Schedule of Significant Changes in Contract assets

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

 

   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 
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)