Severence Charges

12 Months Ended

Apr. 30, 2016

Severance Charges

Severance Charges

10.          Severance Charges

During the fiscal year ended April 30, 2016, the Company made certain strategic headcount reductions with a total cost of approximately $933,000, consisting entirely of severance payments. The Company recorded this charge during its fourth fiscal quarter ended April 30, 2016.  Of the total, approximately $362,000 was recorded to cost of sales and $571,000 was recorded to SG&A.  Of the total recorded to cost of sales, approximately $300,000 related to UAS and approximately $62,000 to EES.  The Company does not report SG&A costs by segment as the CODM only reviews the revenue and gross margin results for each of these segments when making resource allocation decisions.  Of the total, approximately $834,000 was in accrued wages and related accruals at April 30, 2016.