3. TRADE AND OTHER RECEIVABLES (Tables)

6 Months Ended

Oct. 31, 2015

Receivables [Abstract]

Trade and other receivables

	October 31, 2015		April 30, 2015
Trade receivables(1)	$	2,517,000	$	3,423,000
Other receivables, net		387,000		390,000
Trade and other receivables, net	$	2,904,000	$	3,813,000

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