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Account Receivable, Contract Assets, and Contract Liabilities | 12 Months Ended
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Apr. 30, 2024
Account Receivable Contract Assets And Contract Liabilities |
Account Receivable, Contract Assets, and Contract Liabilities | (3) Account 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
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | Fiscal year ended April 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (in thousands) |
Accounts receivable |  | $ | 796 |  |  | $ | 745 |  |  | $ | 482 |
Contract assets |  |  | 18 |  |  |  | 152 |  |  |  | 386 |
Contract liabilities |  |  | 302 |  |  |  | 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
|  | 2024 |  |  | 2023 |
|  | Fiscal year ended April 30, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Transferred to receivables from contract assets recognized during the period |  | $ | (1,879 | ) |  | $ | (1,768 | )
Revenue recognized and not billed during the period |  |  | 1,745 |  |  |  | 1,534 |
Net change in contract assets |  | $ | (134 | ) |  | $ | (234 | )
Contract assets include unbilled amounts typically resulting from arrangements whereby the right to payment is conditional on completing additional tasks or services for a performance obligation. The decrease in contract assets from year end is primarily a result of consulting services projects for which revenue was recognized in the prior year yet billed in the current year. No impairments to contract assets were incurred during the fiscal years ended April 30, 2024 and 2023, respectively. Contract Liabilities Significant changes in the contract liabilities balances during the period are as follows: Schedule of Significant Changes in Contract Liabilities
|  | 2024 |  |  | 2023 |
|  | Fiscal year ended April 30, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Revenue recognized |  | $ | (2,424 | ) |  | $ | (574 | )
Payments collected for which revenue has not been recognized |  |  | 1,348 |  |  |  | 1,823 |
Net change in contract liabilities |  | $ | (1,076 | ) |  | $ | 1,249 |
Contract liabilities consist of amounts invoiced to and collected from customers in excess of revenue recognized. The decrease in contract liabilities from year end is primarily due to recognizing revenue on the DOE Phase II contract for which the Company was paid in prior periods.

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- Definition Account receivable contract assets and contract liabilities [Text Block] + References No definition available. + Details
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Period Type: | duration

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- References No definition available. + Details
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Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration