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Industry Segments
 6 Months Ended
Oct. 31, 2023
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 two segments, assess performance and allocate resources in a manner that is consistent with the changing market dynamics that we have experienced. The two operating segments are: (1) Supply Chain Management (“SCM”) and (2) 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 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.
In the following table, we have broken down the intersegment transactions applicable to the three and six months ended October 31, 2023 and 2022 (in thousands):
 Three Months Ended October 31,Six Months Ended October 31,
 2023202220232022
Revenue:
Supply Chain Management$25,188 $26,752 $50,549 $52,934 
Other502 527 1,042 1,126 
$25,690 $27,279 $51,591 $54,060 
Operating income\(loss):
Supply Chain Management$5,835 $7,646 $12,277 $14,825 
Other(4,606)(5,096)(9,656)(9,933)
$1,229 $2,550 $2,621 $4,892 
Capital expenditures:
Supply Chain Management$37 $151 $387 $1,590 
Other19 983 134 1,116 
$56 $1,134 $521 $2,706 
Depreciation and amortization:
Supply Chain Management$1,102 $714 $1,653 $1,367 
Other175 119 354 234 
$1,277 $833 $2,007 $1,601 
Earnings\(loss) before income taxes:
Supply Chain Management$5,855 $7,572 $12,543 $14,601 
Other(5,203)(5,167)(8,613)(9,735)
$652 $2,405 $3,930 $4,866