COST OF REVENUES

6 Months Ended

Oct. 31, 2023

COST OF REVENUES

COST OF REVENUES

(9)          COST OF REVENUES

Land sale cost of revenues, net consist of (in thousands):

	Three Months Ended				Six Months Ended
	October 31,				October 31,
	2023		2022		2023		2022
Land sale cost of revenues	$	4,234	$	9,155	$	9,401	$	12,986
Less:
Public improvement district reimbursements		(45)		(34)		(246)		(325)
Private infrastructure covenant reimbursements		(139)		(114)		(274)		(293)
Payments for impact fee credits		(469)		(535)		(1,017)		(589)
Land sale cost of revenues, net	$	3,581	$	8,472	$	7,864	$	11,779

Home sale cost of revenues includes costs for residential homes that were sold.

Other cost of revenues for the three and six months ended October 31, 2023 consist of expenses associated with the cost of goods sold for landscaping services. There were no other cost of revenues for the three and six months ended October 31, 2022.