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Industry Segments
 9 Months Ended
Jan. 31, 2022
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, Inc. ("Logility") and Demand Management Inc. ("DMI"). Both operating companies leverage a single platform spanning eight supply chain process areas, including demand optimization, inventory optimization, supply optimization, retail optimization, product lifecycle management, sourcing management, corporate responsibility, product compliance, automated order processing and integrated business planning. The IT Consulting segment consists of The Proven Method, Inc., an IT staffing and consulting services firm, which provides consulting, software development, 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 nine months ended January 31, 2022 and 2021 (in thousands):
 Three Months Ended January 31,Nine Months Ended January 31,
 2022202120222021
Revenue:
Supply Chain Management$26,061 $22,646 $75,692 $66,679 
IT Consulting5,842 4,543 15,544 14,602 
Other519 494 1,668 1,561 
$32,422 $27,683 $92,904 $82,842 
Operating income\(loss):
Supply Chain Management$7,458 $4,713 $19,531 $12,800 
IT Consulting506 83 1,005 292 
Other(4,725)(3,861)(12,837)(10,641)
$3,239 $935 $7,699 $2,451 
Capital expenditures:
Supply Chain Management$57 $152 $672 $236 
IT Consulting— — — — 
Other165 146 165 225 
$222 $298 $837 $461 
Capitalized software:
Supply Chain Management$— $233 $— $604 
IT Consulting— — — — 
Other— — — — 
$— $233 $— $604 
Depreciation and amortization:
Supply Chain Management$907 $1,149 $2,889 $4,150 
IT Consulting— — — 2 
Other93 98 281 289 
$1,000 $1,247 $3,170 $4,441 
Earnings\(loss) before income taxes:
Supply Chain Management$7,458 $4,803 $19,377 $13,023 
IT Consulting506 83 1,005 290 
Other(4,633)(2,519)(11,224)(8,140)
$3,331 $2,367 $9,158 $5,173