Segment Information

12 Months Ended

Apr. 30, 2015

Segment Information

(9) Segment Information

The Company provides our software solutions through three major business segments, which are further broken down into a total of four major product and service groups. The three business segments are (1) Supply Chain Management (SCM), (2) Enterprise Resource Planning (ERP), and (3) Information Technology (IT) Consulting.

The SCM segment consists of Logility, Inc., a wholly-owned subsidiary, as well as its subsidiary, DMI, which provides collaborative supply chain solutions to streamline and optimize the forecasting, production, distribution and management of products between trading partners. The ERP segment consists of (1) American Software ERP, which provides purchasing and materials management, customer order processing, financial, e-commerce and traditional manufacturing solutions, and (2) New Generation Computing (NGC), which provides industry-specific business software to both retailers and manufacturers in the apparel, sewn products and furniture industries. The IT Consulting segment consists of The Proven Method, Inc., an IT staffing and consulting services firm. We also provide support for our software products, such as software enhancements, documentation, updates, customer education, consulting, systems integration services, and maintenance.

Our chief operating decision maker is the President and Chief Executive Officer. While the CEO is apprised of a variety of financial metrics and information, we manage our business primarily on a segment basis, with the CEO evaluating performance based upon segment operating profit or loss that includes an allocation of common expenses, but excludes certain unallocated expenses.

All of our revenues are derived from external customers. We do not have any inter-segment revenue. Our income taxes and dividends are paid at a consolidated level. Consequently, it is not practical to show these items by operating segment.

Following is information related to each segment as of and for the years ended April 30, 2015, 2014 and 2013:

	2015			2014			2013
Revenues:
Enterprise Resource Planning	$	11,363		$	11,517		$	12,825
Supply Chain Management		66,066			64,331			62,410
IT Consulting		25,444			24,753			25,232
	$	102,873		$	100,601		$	100,467
Operating income/(loss) before intersegment eliminations:
Enterprise Resource Planning	$	(5,285	)	$	(5,132	)	$	(4,741	)
Supply Chain Management		12,399			17,468			16,881
IT Consulting		2,228			2,189			1,644
	$	9,342		$	14,525		$	13,784
Intersegment eliminations:
Enterprise Resource Planning	$	(2,127	)	$	(1,882	)	$	(1,916	)
Supply Chain Management		2,020			1,778			1,804
IT Consulting		107			104			112
	$	—		$	—		$	—
Operating income/(loss) after intersegment eliminations:
Enterprise Resource Planning	$	(7,412	)	$	(7,014	)	$	(6,657	)
Supply Chain Management		14,419			19,246			18,685
IT Consulting		2,335			2,293			1,756
	$	9,342		$	14,525		$	13,784
Capital expenditures:
Enterprise Resource Planning	$	791		$	125		$	513
Supply Chain Management		229			118			196
IT Consulting		8			12			27
	$	1,028		$	255		$	736
Capitalized software:
Enterprise Resource Planning	$	—		$	—		$	—
Supply Chain Management		2,747			2,949			3,418
IT Consulting		—			—			—
	$	2,747		$	2,949		$	3,418
Depreciation and amortization:
Enterprise Resource Planning	$	925		$	887		$	916
Supply Chain Management		4,896			1,706			3,228
IT Consulting		12			12			9
	$	5,833		$	2,605		$	4,153
Interest income:
Enterprise Resource Planning	$	421		$	343		$	452
Supply Chain Management		808			592			688
IT Consulting		—			—			—
	$	1,229		$	935		$	1,140
Earnings/(loss) before income taxes:
Enterprise Resource Planning	$	(3,815	)	$	(3,830	)	$	(2,976	)
Supply Chain Management		11,989			17,541			16,897
IT Consulting		2,228			2,186			1,604
	$	10,402		$	15,897		$	15,525

	April 30, 2015		April 30, 2014		April 30, 2013
Total Consolidated Assets:
Enterprise Resource Planning	$	32,435	$	39,283	$	36,985
Supply Chain Management		97,101		86,854		70,982
IT Consulting		4,730		5,083		5,103
	$	134,266	$	131,220	$	113,070

International Revenue and Significant Customer

International revenues approximated $16.3 million or 16%, $17.1 million or 17%, and $14.0 million or 14%, of consolidated revenues for the years ended April 30, 2015, 2014, and 2013, respectively, and were derived primarily from customers in Canada and Europe. International revenue is based on the delivery of software and performance of services.

No one customer accounted for more than 10% of total revenues for the years ended April 30, 2015 and April 30, 2014. One customer accounted for approximately 11% of consolidated revenues for the year ended April 30, 2013, principally from our IT consulting segment. Accounts receivable from this customer were approximately $1.6 million at April 30, 2013.