LEASES (Tables)

9 Months Ended

Jan. 31, 2026

Barnes and Noble Education, Inc. [Member]

Lessee, Lease, Description [Line Items]

Schedule of Additional Information Related to Operating Leases Except for Lease Term and Discount Rate

The following table summarizes additional information related to Barnes & Noble Education’s operating leases (in thousands) except for lease term and discount rate:


		Three Months Ended January 31,								Nine Months Ended				From June 10, 2024 to
		2026				2025				January 31, 2026				January 31, 2025
						As Restated								As Restated
Operating lease cost		$	15,602			$	16,675			$	48,840			$	44,212
Variable lease payments			46,762				18,719				118,653				52,928
Short-term lease cost			—				4,310				—				12,060
Total lease cost		$	62,364			$	39,704			$	167,493			$	109,200


		January 31, 2026				January 31, 2025
						As Restated
Cash paid for amounts included in the measurement of lease liabilities		$	42,275			$	79,155
Operating lease right-of-use assets obtained in exchange for operating lease liabilities		$	37,942			$	17,803
Weighted-average remaining lease term (in years)			4.5				4.6
Weighted-average discount rate			6.8	%			6.3	%