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EXCEL - IDEA: XBRL DOCUMENT - HI TECH PHARMACAL CO INCFinancial_Report.xls
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v2.4.0.6
Accounts Receivable (Tables)
6 Months Ended
Oct. 31, 2012
Accounts Receivable [Abstract]  
Accounts receivable balances, net of returns and allowances and allowance for doubtful accounts

At October 31, 2012 and April 30, 2012, accounts receivable balances, net of returns and allowances and allowance for doubtful accounts, are as follows:

 

                 
    October 31, 2012     April 30, 2012  

Accounts receivable, gross

  $ 89,007,000     $ 78,641,000  

Adjustment for returns and price allowances (a)

    (21,349,000     (18,035,000

Allowance for doubtful accounts

    (500,000     (500,000
   

 

 

   

 

 

 

Accounts receivable, net

  $ 67,158,000     $ 60,106,000  
   

 

 

   

 

 

 

 

(a) directly reduces gross revenue
Roll forward of each significant estimate

The following table presents the roll forward of each significant estimate as of October 31, 2012 and October 31, 2011 and for the six months then ended, respectively.

 

                                 

For the six months ended October 31, 2012

  Beginning
Balance
May 1
    Current
Provision
    Actual Credits
in Current
Period
    Ending
Balance
October 31
 

Chargebacks

  $ 10,477,000     $ 70,222,000     $ (70,458,000   $ 10,241,000  

Sales discounts

    1,813,000       4,555,000       (4,214,000     2,154,000  

Sales allowances & returns

    5,745,000       25,516,000       (22,307,000     8,954,000  
   

 

 

   

 

 

   

 

 

   

 

 

 

Total adjustment for returns & price allowances

  $ 18,035,000     $ 100,293,000     $ (96,979,000   $ 21,349,000  
   

 

 

   

 

 

   

 

 

   

 

 

 
         

For the six months ended October 31, 2011

                       

Chargebacks

  $ 8,588,000     $ 64,884,000     $ (64,065,000   $ 9,407,000  

Sales discounts

    2,353,000       4,349,000       (4,842,000     1,860,000  

Sales allowances & returns

    6,159,000       17,650,000       (16,434,000     7,375,000  
   

 

 

   

 

 

   

 

 

   

 

 

 

Total adjustment for returns & price allowances

  $ 17,100,000     $ 86,883,000     $ (85,341,000   $ 18,642,000