XML 37 R26.htm IDEA: XBRL DOCUMENT

Accounts Receivable, Contract Assets and Contract Liabilities (Tables)

6 Months Ended

Oct. 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:

		October 31, 2024				April 30, 2024				April 30, 2023
		(in thousands)
Accounts receivable		$	1,785			$	796			$	745
Contract assets		$	86			$	18			$	152
Contract liabilities		$	119			$	302			$	1,378

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, 2024				Six months ended October 31, 2023
		(in thousands)
Transferred to receivables from contract assets recognized		$	(583	)		$	(745	)
Revenue recognized and not billed			651				919
Net change in contract assets		$	68			$	174

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, 2024				Six months ended October 31, 2023
		(in thousands)
Revenue recognized		$	(1,515	)		$	(762	)
Payments collected for which revenue has not been recognized			1,332				548
Net change in contract liabilities		$	(183	)		$	(214	)