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Segment Information
 12 Months Ended
Apr. 30, 2022
Segment Reporting [Abstract]  
Segment Information Segment Information
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 leverages a single platform spanning seven supply chain process areas, including product, demand, inventory, supply, deploy, integrated business planning and supply chain data management. 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, client education, consulting, systems integration services, maintenance and support services. The Other segment consists of (i) American Software ERP, which provides purchasing and materials management, client order processing, financial, e-commerce and traditional manufacturing solutions, and (ii) unallocated corporate overhead expenses.
All of our revenue is derived from external clients. 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, 2022, 2021 and 2020, (in thousands):
202220212020
Revenue:
Supply Chain Management$104,288 $90,268 $95,018 
IT Consulting21,032 19,036 17,997 
Other2,233 2,104 2,451 
$127,553 $111,408 $115,466 
Operating income/(loss):
Supply Chain Management$29,164 $18,922 $19,612 
IT Consulting1,601 456 332 
Other(17,609)(15,017)(13,896)
$13,156 $4,361 $6,048 
Capital expenditures:
Supply Chain Management$704 $266 $156 
IT Consulting— — — 
Other266 412 264 
$970 $678 $420 
Capitalized software:
Supply Chain Management$— $620 $3,170 
IT Consulting— — — 
Other— — — 
$— $620 $3,170 
Depreciation and amortization:
Supply Chain Management$3,755 $5,223 $7,727 
IT Consulting— 2 5 
Other383 385 371 
$4,138 $5,610 $8,103 
Interest income:
Supply Chain Management$27 $71 $829 
IT Consulting— — — 
Other364 338 695 
$391 $409 $1,524 
Earnings/(loss) before income taxes:
Supply Chain Management$28,722 $19,119 $19,855 
IT Consulting1,601 454 332 
Other(16,486)(10,725)(13,389)
$13,837 $8,848 $6,798 

April 30,
2022		April 30,
2021
(in thousands)
Total Consolidated Assets:
Supply Chain Management$111,351 $110,652 
IT Consulting5,101 4,658 
Other76,383 61,847 
$192,835 $177,157 
International Revenue and Significant Customer
International revenue approximated $20.4 million or 16%, $16.7 million or 15%, and $22.1 million or 19%, of consolidated revenue for the years ended April 30, 2022, 2021, and 2020, respectively, and were derived primarily from clients in Canada and Europe. International revenue is based on the delivery of software and performance of services.
No single client accounted for more than 10% of total revenue for the years ended April 30, 2022, 2021, and 2020.