23.          Segments

The Company’s reportable segments are as follows:

Uncrewed Systems (“UxS”)—The UxS segment focuses primarily on small UAS products designed to operate reliably at lower altitudes in a wide range of environmental conditions, providing a vantage point from which to collect and deliver valuable information as well as related support including training, spare and accessory parts, product repair, product replacement, maintenance and upgrades; medium UAS products designed to operate reliably at medium altitudes with longer range while carrying larger payloads including airborne platforms, payloads and payload integration, and ground support equipment and other items and services related generally to uncrewed aircraft systems including ISR services; UGV products designed to help responders remove, contain or neutralize these hazards in situations where improvised explosive devices, caustic chemicals, nuclear, radiological or biological hazards or violent individuals represent significant danger to humans; and AI-enabled common control and communication solutions that allow any uncrewed system to be controlled from a common user interface while aggregating data from multiple platforms to provide real time intelligence.

Loitering Munitions Systems (“LMS”)—The LMS segment focuses primarily on tube-launched aircraft that deploy with the push of a button, fly at higher speeds than small UAS products, and perform either effects delivery or reconnaissance missions, and related support services including training, spare parts, product repair, and product replacement. The LMS segment also includes customer-funded research and development programs.

MacCready Works (“MW”)— The MW segment focuses on customer-funded research and development in the areas of HAPS, robotics, sensors, software analytics, data intelligence and connectivity. This segment contains the Company’s center of excellence for the development of machine learning, object identification and autonomy solutions and also seeks to identify new products, services and businesses for the Company.

The accounting policies of the segments are the same as those described in Note 1–Organization and Significant Accounting Policies. The operating segments do not make sales to each other. The following table (in thousands) sets forth segment revenue and segment adjusted gross margin for the periods indicated. Segment adjusted gross margin is defined as gross margin before intangible amortization and amortization of other purchase accounting adjustments related to increasing the carrying value of certain assets to fair value. Segment adjusted gross margin is the measure of profitability used by the CODM for purposes of making decisions about allocating resources to the segments and assessing performance.

Year Ended April 30, 2025

    

UxS

    

LMS

    

MW

    

Total

Revenue:

Product sales

$

352,932

$

333,506

$

6,284

$

692,722

Contract services

28,846

18,471

80,588

127,905

381,778

351,977

86,872

820,627

Less: Cost of sales

213,133

223,422

65,436

501,991

Add: Intangible amortization included in cost of sales

18,480

925

19,405

Segment adjusted gross margin

$

187,125

$

128,555

$

22,361

$

338,041

Depreciation and amortization

$

49,942

$

3,806

$

5,609

$

59,357

Year Ended April 30, 2024

    

UxS

    

LMS

    

MW

    

Total

Revenue:

Product sales

$

415,074

$

168,863

$

1,834

$

585,771

Contract services

32,932

23,724

74,293

130,949

448,006

192,587

76,127

716,720

Less: Cost of sales

249,763

124,363

58,663

432,789

Add: Intangible amortization included in cost of sales

12,280

1,268

13,548

Segment adjusted gross margin

$

210,523

$

68,224

$

18,732

$

297,479

Depreciation and amortization

$

27,595

$

2,808

$

5,346

$

35,749

Year Ended April 30, 2023

    

UxS

    

LMS

    

MW

    

Total

Revenue:

Product sales

$

268,021

$

84,686

$

355

$

353,062

Contract services

75,889

35,938

75,647

187,474

343,910

120,624

76,002

540,536

Less: Cost of sales

231,960

77,888

57,174

367,022

Add: Intangible amortization included in cost of sales

12,731

1,275

14,006

Segment adjusted gross margin

$

124,681

$

42,736

$

20,103

$

187,520

Depreciation and amortization

$

249,925

$

2,788

$

3,303

$

256,016

The following table (in thousands) provides a reconciliation from segment adjusted gross margin to income (loss) before taxes:

Year Ended

Year Ended

Year Ended

April 30,

    

April 30,

April 30,

2025

2024

2023

Segment adjusted gross margin

$

338,041

$

297,479

$

187,520

Intangible amortization included in cost of sales

19,405

13,548

14,006

Selling, general and administrative

158,753

114,420

131,905

Research and development

100,729

97,687

64,255

Impairment of goodwill

18,359

156,017

Interest expense, net

(2,188)

(4,220)

(9,368)

Other income (expense), net

1,057

(4,373)

(346)

Income (loss) before income taxes

$

39,664

$

63,231

$

(188,377)

Segment assets are summarized in the table below. Corporate assets primarily consist of cash and cash equivalents, prepaid expenses and other current assets, long-term investments, property and equipment, net, operating lease right-of-use assets, deferred income taxes and other assets managed centrally on behalf of the business segments.

    

UxS

    

LMS

    

MW

    

Corporate

Total

As of April 30, 2025

$

511,505

$

313,046

$

47,979

$

248,037

$

1,120,567

As of April 30, 2024

$

590,619

$

165,413

$

50,767

$

209,061

$

1,015,860

Capital expenditures are summarized in the table below (in thousands):

    

UxS

    

LMS

    

MW

    

Corporate

Total

Year Ended April 30, 2025

$

7,156

$

6,717

$

7,339

$

1,604

$

22,816

Year Ended April 30, 2024

$

9,630

$

5,078

$

4,521

$

3,754

$

22,983

Year Ended April 30, 2023

$

8,191

$

2,700

$

3,045

$

932

$

14,868

Historical Timeline

Fiscal YearFiled
2025Jun 25, 2025Showing above
2024Jun 27, 2024
2023Jun 28, 2023
2022Jun 29, 2022
2021Jun 29, 2021
2019Jun 26, 2019
2017Jun 28, 2017
2016Jun 29, 2016

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.