The Company’s assets and liabilities measured and recorded at fair value on a recurring basis at April 30, 2024, were as follows:


(in thousands)	Fair value measurements using:
	Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Assets:
Deferred compensation plan asset	$	—	$	3,423	$	—
Interest rate swap contract	$	—	$	2,902	$	—

Liabilities:
Deferred compensation liability	$	—	$	3,615	$	—

The Company’s assets and liabilities measured and recorded at fair value on a recurring basis at July 31, 2023, were as follows:


(in thousands)	Fair value measurements using:
	Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Assets:
Deferred compensation plan asset	$	—	$	2,670	$	—
Interest rate swap contract	$	—	$	1,117	$	—
Foreign currency forward contracts	$	—	$	69	$	—
Liabilities:


Deferred compensation liability	$	—	$	3,261	$	—