3. TRADE AND OTHER RECEIVABLES (Tables)

6 Months Ended

Oct. 31, 2013

Receivables [Abstract]

Trade and other receivables

	October 31, 2013		April 30, 2013
Trade receivables(1)	$	1,931,000	$	1,642,000
Other receivables, net		5,000		20,000
Trade and other receivables, net	$	1,936,000	$	1,662,000

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(1) Represents amounts billed for contract manufacturing services provided by Avid.