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Segment Information
 12 Months Ended
Apr. 30, 2023
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 eight supply chain process areas, including Product, Demand, Inventory, Network Optimization Supply, Deploy aligned with 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. The Other segment consists of (i) American Software ERP, which provides purchasing and materials management, client order processing, financial, e-commerce and traditional manufacturing software and services 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, 2023, 2022 and 2021, (in thousands):
202320222021
Revenue:
Supply Chain Management$106,128 $104,288 $90,268 
IT Consulting15,407 21,032 19,036 
Other2,124 2,233 2,104 
$123,659 $127,553 $111,408 
Operating income/(loss):
Supply Chain Management$29,925 $29,164 $18,922 
IT Consulting664 1,601 456 
Other(20,039)(17,609)(15,017)
$10,550 $13,156 $4,361 
Capital expenditures:
Supply Chain Management$1,813 $704 $266 
IT Consulting— — — 
Other2,375 266 412 
$4,188 $970 $678 
Capitalized software:
Supply Chain Management$— $— $620 
IT Consulting— — — 
Other— — — 
$— $— $620 
Depreciation and amortization:
Supply Chain Management$2,665 $3,755 $5,223 
IT Consulting— — 2 
Other496 383 385 
$3,161 $4,138 $5,610 
Interest income:
Supply Chain Management$584 $27 $71 
IT Consulting— — — 
Other1,565 364 338 
$2,149 $391 $409 
Earnings/(loss) before income taxes:
Supply Chain Management$30,288 $28,722 $19,119 
IT Consulting665 1,601 454 
Other(18,067)(16,486)(10,725)
$12,886 $13,837 $8,848 

April 30,
2023		April 30,
2022
(in thousands)
Total Consolidated Assets:
Supply Chain Management$99,418 $111,351 
IT Consulting3,602 5,101 
Other92,600 76,383 
$195,620 $192,835 
International Revenue and Significant Clients
International revenue approximated $23.9 million or 19%, $20.4 million or 16% and $16.7 million or 15%, of consolidated revenue for the years ended April 30, 2023, 2022 and 2021, 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, 2023, 2022 and 2021.