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Accounts Receivable, Contract Assets and Contract Liabilities (Tables)

9 Months Ended

Jan. 31, 2024

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:

		January 31, 2024				April 30, 2023				April 30, 2022
		(in thousands)
Accounts receivable		$	625			$	745			$	482
Contract assets		$	281			$	152			$	386
Contract liabilities		$	868			$	1,378			$	129

Schedule of Significant Changes in Contract Assets

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

		Nine months ended January 31, 2024				Nine months ended January 31, 2023
		(in thousands)
Transferred to receivables from contract assets recognized		$	(1,469	)		$	(1,646	)
Revenue recognized and not billed			1,598				1,353
Net change in contract assets		$	129			$	(293	)

Schedule of Significant Changes in Contract Liabilities

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

		Nine months ended January 31, 2024				Nine months ended January 31, 2023
		(in thousands)
Revenue recognized		$	(1,312	)		$	(447	)
Payments collected for which revenue has not been recognized			802				1,652
Net change in contract liabilities		$	(510	)		$	1,205