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Segment Information
 12 Months Ended
Apr. 30, 2024
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 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 eight supply chain process areas, including Product, Demand, Inventory, Supply, Network Optimization, Order Response, Supplier Management and Scenario Planning. 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, 2024, 2023 and 2022, (in thousands):
202420232022
Revenue:
Supply Chain Management$100,398 $106,128 $104,288 
Other2,117 2,124 2,233 
$102,515 $108,252 $106,521 
Operating income/(loss):
Supply Chain Management$24,304 $29,925 $29,164 
Other(20,196)(20,038)(17,609)
$4,108 $9,887 $11,555 
Capital expenditures:
Supply Chain Management$449 $1,813 $704 
Other155 2,375 266 
$604 $4,188 $970 
Depreciation and amortization:
Supply Chain Management$3,742 $2,665 $3,755 
Other697 496 383 
$4,439 $3,161 $4,138 
Interest income:
Supply Chain Management$1,058 $584 $27 
Other2,762 1,566 364 
$3,820 $2,150 $391 
Earnings/(loss) before income taxes:
Supply Chain Management$26,389 $30,288 $28,722 
Other(14,806)(18,065)(16,486)
$11,583 $12,223 $12,236 
April 30,
2024		April 30,
2023
(in thousands)
Total Consolidated Assets:
Supply Chain Management$133,609 $99,418 
Other58,835 95,450 
$192,444 $194,868 
International Revenue and Significant Clients
International revenue approximated $21.6 million or 21%, $23.9 million or 22% and $20.4 million or 16%, of consolidated revenue for the years ended April 30, 2024, 2023 and 2022, 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, 2024, 2023 and 2022.