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Pension (Tables)

12 Months Ended

Apr. 30, 2023

Pension

Schedule of projected benefit obligation and fair value of plan assets

​

​	​	​	​	​	​	​
​	​	April 30,		​	April 30,
​	​	2023		​	2022
​	​	(In thousands)		​	(In thousands)
Projected benefit obligation	​	$	(3,192)	​	$	(3,322)
Fair value of plan assets	​		3,870	​		3,395
Funded status of the plan	​	$	678	​	$	73

Schedule of change in projected benefit obligation

​

​	​	​	​	​	​	​
Pension benefit obligation balance as of April 30, 2022 and May 3, 2021, respectively	​	$	(3,322)	​	$	(4,126)
Interest cost	​		(70)	​		(39)
Actuarial gain	​	​	167	​	​	179
Benefits paid	​	​	167	​	​	176
Foreign currency exchange rate changes	​	​	(134)	​	​	488
Pension benefit obligation balance as of April 30, 2023 and April 30, 2022, respectively	​	$	(3,192)	​	$	(3,322)

Schedule of change in plan assets

​

​	​	​	​	​	​	​
Fair value of plan assets as of April 30, 2022 and May 3, 2021, respectively	​	$	3,395	​	$	3,951
Expected return on plan assets	​	​	472	​	​	108
Benefits paid	​	​	(167)	​	​	(176)
Foreign currency exchange rate changes	​	​	170	​	​	(488)
Fair value of plan assets as of April 30, 2023 and April 30, 2022, respectively	​	$	3,870	​	$	3,395

Schedule of projected benefit obligation and projected fair value

​	​	​	​	​	​	​
​	​	​	Year Ended	​	​	Year Ended
​	​	​	April 30,	​	​	April 30,
​	​	​	2023	​	​	2022
Discount rate	​	​	2.4%	​	​	1.7%
In-payment benefits	​		1.5%	​		1.5%
Expected return on plan assets	​	​	2.9%	​	​	2.9%

Schedule of expected benefits payments

​

​	​	​	​
2024	​	$	177
2025	​	​	190
2026	​		192
2027	​		195
2028	​	​	197
2029-2033	​		1,008
Total expected benefit payments	​	$	1,959

Schedule net periodic benefit cost (in thousands) is recorded in interest (expense) income, net

​

​	​	​	​	​	​	​
​	​	Year Ended		​	Year Ended
​	​	April 30,		​	April 30,
​	​	2023		​	2022
​	​	(In thousands)		​	(In thousands)
Expected return on plan assets	​	$	472	​	$	108
Interest cost	​		(70)	​		(39)
Actuarial gain	​	​	167	​	​	179
Net periodic benefit cost	​	$	569	​	$	248

X

- Definition

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(b)(c)
-URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920

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- Definition

Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate.

+ References

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-Publisher FASB
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-SubTopic 20
-Section 50
-Paragraph 1
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- Definition

Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements.

+ References

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Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

+ References

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-Publisher FASB
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-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
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- Definition

Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

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-Paragraph 1
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Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

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-SubTopic 20
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-Paragraph 1
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