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Industry Segments
 6 Months Ended
Oct. 31, 2021
Segment Reporting [Abstract]  
Industry Segments Industry Segments
FASB ASC 280, Segment Reporting, establishes standards for reporting information about operating segments. Operating segments are defined as components of a public entity about which separate financial information is available that is evaluated regularly by the chief operating decision makers (“CODMs”), or decision making group, in deciding how to allocate resources and in assessing performance. Our CODMs are our Chief Executive Officer and President and our Chief Financial Officer. While our CODMs are apprised of a variety of financial metrics and information, we manage our business primarily on a segment basis, with the CODMs evaluating performance based upon segment operating profit or loss that includes an allocation of common expenses, but excludes certain unallocated corporate expenses, which are included in the Other segment. Our CODMs review the operating results of our three segments, assess performance and allocate resources in a manner that is consistent with the changing market dynamics that we have experienced. The three operating segments are: (1) Supply Chain Management (“SCM”), (2) Information Technology Consulting (“IT Consulting”) and (3) Other.
The SCM segment consists of Logility and DMI. Both operating companies leverage a single platform spanning eight supply chain process areas, including demand optimization, inventory optimization, supply optimization, retail optimization, quality and compliance, PLM, sourcing management and integrated business planning. The IT Consulting segment consists of The Proven Method, Inc., an IT staffing and consulting services firm, which provides support for our software products, such as software enhancements, documentation, updates, customer education, consulting, systems integration services, maintenance and support services. The Other segment consists of (i) American Software ERP, which provides purchasing and materials management, customer order processing, financial, e-commerce and traditional manufacturing solutions, and (ii) unallocated corporate overhead expenses.
All of our revenue is 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.
In the following table, we have broken down the intersegment transactions applicable to the three and six months ended October 31, 2021 and 2020 (in thousands):
 Three Months Ended October 31,Six Months Ended October 31,
 2021202020212020
Revenue:
Supply Chain Management$25,380 $22,297 $49,631 $44,033 
IT Consulting5,226 5,033 9,702 10,059 
Other605 551 1,149 1,067 
$31,211 $27,881 $60,482 $55,159 
Operating income\(loss):
Supply Chain Management$6,718 $3,983 $12,073 $8,087 
IT Consulting336 103 499 209 
Other(4,367)(3,455)(8,112)(6,780)
$2,687 $631 $4,460 $1,516 
Capital expenditures:
Supply Chain Management$313 $45 $615 $84 
IT Consulting— — — — 
Other— — — 79 
$313 $45 $615 $163 
Capitalized software:
Supply Chain Management$— $126 $— $371 
IT Consulting— — — — 
Other— — — — 
$— $126 $— $371 
Depreciation and amortization:
Supply Chain Management$948 $1,415 $1,982 $3,001 
IT Consulting— — — 1 
Other91 99 188 192 
$1,039 $1,514 $2,170 $3,194 
Earnings\(loss) before income taxes:
Supply Chain Management$6,657 $3,845 $11,919 $8,220 
IT Consulting336 103 499 207 
Other(3,376)(3,359)(6,591)(5,621)
$3,617 $589 $5,827 $2,806