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Accounts Receivable, Contract Assets and Contract Liabilities (Tables)

3 Months Ended

Jul. 31, 2023

Accounts 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:

		July 31, 2023				April 30, 2023				April 30, 2022
		(in thousands)
Accounts receivable		$	730			$	745			$	482

Contract assets		$	293			$	152			$	386

Contract liabilities		$	1,207			$	1,378			$	129

Schedule of Significant Changes in Contract Assets

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

		Three months ended July 31, 2023				Three months ended July 31, 2022
		(in thousands)
Transferred to receivables from contract assets recognized		$	(377	)		$	(434	)
Revenue recognized and not billed			518				714
Net change in contract assets		$	141			$	280

Schedule of Significant Changes in Contract Liabilities

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

		Three months ended July 31, 2023				Three months ended July 31, 2022
		(in thousands)

Revenue recognized		$	(321	)		$	(91	)
Payments collected for which revenue has not been recognized			150				63
Net change in contract liabilities		$	(171	)		$	(28	)