XML 54 R41.htm IDEA: XBRL DOCUMENT v3.19.2
Presentation and Summary of Significant Accounting Policies - Summary of Effect of Adopting Topic 606 on Condensed Consolidated Balance Sheet (Details) - USD ($)
$ in Thousands
Apr. 30, 2019
May 01, 2018
Apr. 30, 2018
Apr. 30, 2017
Apr. 30, 2016
Current assets:          
Cash and cash equivalents $ 61,288 $ 52,794 $ 52,794    
Investments 24,710 26,121 26,121    
Trade accounts receivable, net          
Billed 18,819 18,643 18,643    
Unbilled 1,475 3,815 3,375    
Prepaid expenses and other current assets 6,210 6,718 6,592    
Total current assets 112,502 108,091 107,525    
Investments—Noncurrent 2,484 8,893 8,893    
Property and equipment, net 3,585 3,034 3,034    
Capitalized software, net 11,063 9,728 9,728    
Goodwill 25,888 25,888 25,888 $ 19,549  
Other intangibles, net 2,732 5,120 5,120 3,399  
Other assets 3,056 4,102 2,777    
Total assets 161,310 164,856 162,965    
Current liabilities:          
Accounts payable 2,448 1,974 1,974    
Accrued compensation and related costs 2,561 6,310 6,310    
Dividends payable 3,434 3,367 3,367    
Other current liabilities 1,375 1,326 1,246    
Deferred revenue 33,283 32,705 33,226    
Total current liabilities 43,101 45,682 46,123    
Deferred income taxes 3,514 3,194 2,615    
Long-term deferred revenue 0 147 147    
Other long-term liabilities 88 1,496 1,496    
Total liabilities 46,703 50,519 50,381    
Shareholders’ equity:          
Additional paid-in capital 138,315 131,258 131,258    
Retained (deficit) earnings (1,729) 5,119 3,366    
Class A treasury stock (25,559) (25,559) (25,559)    
Total shareholders’ equity 114,607 114,337 112,584 $ 103,750 $ 94,894
Total liabilities and shareholders’ equity 161,310 164,856 162,965    
Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09          
Current assets:          
Cash and cash equivalents 0 0      
Investments 0 0      
Trade accounts receivable, net          
Billed 0 0      
Unbilled (289) 440      
Prepaid expenses and other current assets (102) 126      
Total current assets (391) 566      
Investments—Noncurrent 0 0      
Property and equipment, net 0 0      
Capitalized software, net 0 0      
Goodwill 0 0      
Other intangibles, net 0 0      
Other assets (1,413) 1,325      
Total assets (1,804) 1,891      
Current liabilities:          
Accounts payable 0 0      
Accrued compensation and related costs 0 0      
Dividends payable 0 0      
Other current liabilities (80) 80      
Deferred revenue 0 (521)      
Total current liabilities (80) (441)      
Deferred income taxes (512) 579      
Long-term deferred revenue 0 0      
Other long-term liabilities 0 0      
Total liabilities (592) 138      
Shareholders’ equity:          
Additional paid-in capital 0 0      
Retained (deficit) earnings (1,212) 1,753      
Class A treasury stock 0 0      
Total shareholders’ equity (1,212) 1,753      
Total liabilities and shareholders’ equity (1,804) 1,891      
Calculated under Revenue Guidance in Effect before Topic 606          
Current assets:          
Cash and cash equivalents 61,288        
Investments 24,710        
Trade accounts receivable, net          
Billed 18,819        
Unbilled 1,186        
Prepaid expenses and other current assets 6,108        
Total current assets 112,111        
Investments—Noncurrent 2,484        
Property and equipment, net 3,585        
Capitalized software, net 11,063        
Goodwill 25,888        
Other intangibles, net 2,732        
Other assets 1,643        
Total assets 159,506        
Current liabilities:          
Accounts payable 2,448        
Accrued compensation and related costs 2,561        
Dividends payable 3,434        
Other current liabilities 1,295        
Deferred revenue 33,283        
Total current liabilities 43,021        
Deferred income taxes 3,002        
Long-term deferred revenue 0        
Other long-term liabilities 88        
Total liabilities 46,111        
Shareholders’ equity:          
Additional paid-in capital 138,315        
Retained (deficit) earnings (2,941)        
Class A treasury stock (25,559)        
Total shareholders’ equity 113,395        
Total liabilities and shareholders’ equity 159,506        
Class A Common Shares          
Shareholders’ equity:          
Common stock value 3,398 3,314 3,314    
Class A Common Shares | Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09          
Shareholders’ equity:          
Common stock value 0 0      
Class A Common Shares | Calculated under Revenue Guidance in Effect before Topic 606          
Shareholders’ equity:          
Common stock value 3,398        
Class B Common Shares          
Shareholders’ equity:          
Common stock value 182 205 $ 205    
Class B Common Shares | Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09          
Shareholders’ equity:          
Common stock value 0 $ 0      
Class B Common Shares | Calculated under Revenue Guidance in Effect before Topic 606          
Shareholders’ equity:          
Common stock value $ 182