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Accounts Receivable, Contract Assets and Contract Liabilities (Tables)

6 Months Ended

Oct. 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:

		October 31, 2023				April 30, 2023				April 30, 2022
		(in thousands)
Accounts receivable		$	516			$	745			$	482
Contract assets		$	326			$	152			$	386
Contract liabilities		$	1,164			$	1,378			$	129

Schedule of Significant Changes in Contract Assets

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

		Six months ended October 31, 2023				Six months ended October 31, 2022
		(in thousands)
Transferred to receivables from contract assets recognized		$	(745	)		$	(132	)
Revenue recognized and not billed			919				47
Net change in contract assets		$	174			$	(85	)

Schedule of Significant Changes in Contract Liabilities

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

		Six months ended October 31, 2023				Six months ended October 31, 2022
		(in thousands)

Revenue recognized		$	(762	)		$	(129	)
Payments collected for which revenue has not been recognized			548				1,462
Net change in contract liabilities		$	(214	)		$	1,333