XML 29 R16.htm IDEA: XBRL DOCUMENT v3.21.2
Stock Appreciation Rights, Deferred Compensation and Redeemable Noncontrolling Interests
3 Months Ended
Jul. 31, 2021
Stock Appreciation Rights, Deferred Compensation and Redeemable Noncontrolling Interests  
Stock Appreciation Rights, Deferred Compensation and Redeemable Noncontrolling Interests Stock Appreciation Rights, Deferred Compensation and Redeemable Noncontrolling Interests
The following table presents a summary of changes to the liabilities for stock appreciation rights, deferred compensation and redeemable noncontrolling interests:
Stock
Appreciation
Rights
Deferred
Compensation
Redeemable
Noncontrolling
Interests
(in thousands)
Balance as of April 30, 2021$26,795 $1,875 $9,373 
Amounts redeemed— 
Change in fair value892 51 259 
Balance as of July 31, 2021$27,687 $1,926 $9,632 
Classified as current as of April 30, 2021$1,305 $— $— 
Classified as long-term as of April 30, 202125,490 1,875 9,373 
Classified as current as of July 31, 2021$1,521 $— $— 
Classified as long-term as of July 31, 202126,166 1,926 9,632 
Total expense related to these instruments was $1.2 million and $1.0 million during the three months ended July 31, 2021 and 2020, respectively, and was included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income. Current and long-term liabilities for stock appreciation rights, deferred compensation and redeemable noncontrolling interests are included in other accrued expenses and liabilities and other liabilities, respectively, in the Condensed Consolidated Balance Sheets. See Note 13, "Stock Appreciation Rights, Deferred Compensation and Redeemable Noncontrolling Interests," in the Company's Annual Report on Form 10-K for the year ended
April 30, 2021 for more information regarding stock appreciation rights, deferred compensation and redeemable noncontrolling interests.