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INFORMATION ABOUT THE COMPANY'S OPERATIONS IN DIFFERENT REPORTABLE SEGMENTS
3 Months Ended
Jul. 31, 2026
INFORMATION ABOUT THE COMPANY'S OPERATIONS IN DIFFERENT REPORTABLE SEGMENTS  
INFORMATION ABOUT THE COMPANY'S OPERATIONS IN DIFFERENT REPORTABLE SEGMENTS

(14)INFORMATION ABOUT THE COMPANY’S OPERATIONS IN DIFFERENT REPORTABLE SEGMENTS

The Company manages its operations through two reportable segments: land development and homebuilding. The land development segment develops residential lots and sites for commercial and industrial use, including land and site planning, obtaining governmental and environmental approvals (“entitlements”), installing utilities and storm drains, ensuring the availability of water service, building or improving roads necessary for land development and constructing community amenities. The homebuilding segment focuses on building and selling single-family detached and attached homes.

The Company’s chief operating decision maker (“CODM”) is its President and Chief Executive Officer. The two segments have been identified based on the way in which financial information is regularly reviewed by the CODM to assess financial performance and allocate resources. The CODM uses each segment’s profit (loss) in assessing segment performance and deciding how to allocate resources. The CODM does not use each segment’s assets, depreciation and amortization, or capital expenditures in assessing segment performance or deciding how to allocate resources. The Company incurs general and administrative expenses associated with certain corporate functions, which are not specific to a particular segment.

With respect to the tables below, (1) revenue information provided for the land development segment includes certain amounts classified as home sale revenues in the accompanying consolidated statements of operations and (2) general and administrative expenses primarily relate to payroll, employee benefits and professional expenses.

The following table sets forth summarized data relative to the industry segments in which the Company operated for the three months ended July 31, 2026 (in thousands):

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

For the Three Months Ended

Land 

July 31, 2026

  ​ ​ ​

Development

  ​ ​ ​

Homebuilding

  ​ ​ ​

Consolidated

Revenues

$

1,810

$

4,241

$

6,051

Cost of Revenues

567

3,239

3,806

General and administrative expenses

1,410

512

1,922

Segment profit (loss)

(167)

490

323

Interest income, net

448

Unallocated amounts:

Other corporate general and administrative expenses

(486)

Income before income taxes

$

285

The following table sets forth summarized data relative to the industry segments in which the Company operated for the three months ended July 31, 2025 (in thousands):

For the Three Months Ended

Land 

July 31, 2025

  ​ ​ ​

Development

  ​ ​ ​

Homebuilding

  ​ ​ ​

Consolidated

Revenues

$

9,701

$

8,150

$

17,851

Cost of Revenues

3,906

5,952

9,858

General and administrative expenses

988

447

1,435

Segment profit (loss)

4,807

1,751

6,558

Interest income, net

456

Unallocated amounts:

Other corporate general and administrative expenses

(412)

Income before income taxes

$

6,602