LEASES (Tables)

6 Months Ended

Oct. 31, 2024

Immersion Corporation [Member]

Lessee, Lease, Description [Line Items]

Schedule of additional information related to operating leases

The following table summarizes additional information related to Immersion’s operating leases: 

	October 31, 2024		June 30, 2023
Weighted average remaining lease terms (in years)	1.50		0.70
Weighted average discount rate	4.7	%	N/A

Barnes and Noble Education, Inc. [Member]

Lessee, Lease, Description [Line Items]

Schedule of additional information related to operating leases

The following table summarizes additional information related to Barnes & Noble Education’s operating leases: 

		One Month Ended July 31, 2024		Three Months Ended October 31, 2024		From June 10, 2024 to October 31, 2024
Operating lease cost	$	2,279	$	26,039	$	31,826
Variable lease payments		5,967		29,771		39,036
Sublease income		1,006		15,138		19,399
Total lease cost	$	9,252	$	70,948	$	90,261

	For the period June 10, 2024 to October 31, 2024
Cash paid for amounts included in the measurement of lease liabilities	27,421
Operating lease right-of-use assets obtained in exchange for operating lease liabilities	48,143
Weighted-average remaining lease term (in years)	4.7
Weighted-average discount rate	6.6	%