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Accounts Receivable, Contract Assets and Contract Liabilities (Tables)

3 Months Ended

Jul. 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:

		July 31, 2024				April 30, 2024				April 30, 2023
		(in thousands)
Accounts receivable		$	963			$	796			$	745
Contract assets		$	477			$	18			$	152
Contract liabilities		$	445			$	302			$	1,378

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, 2024				Three months ended July 31, 2023
		(in thousands)
Transferred to receivables from contract assets recognized		$	(104	)		$	(377	)
Revenue recognized and not billed			563				518
Net change in contract assets		$	459			$	141

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, 2024				Three months ended July 31, 2023
		(in thousands)
Revenue recognized		$	(545	)		$	(321	)
Payments collected for which revenue has not been recognized			689				150
Net change in contract liabilities		$	144			$	(171	)