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Pension (Tables)

12 Months Ended

Apr. 30, 2024

Pension

Schedule of projected benefit obligation and fair value of plan assets

​

​	​	​	​
​	​	April 30,
​	​	2024
​	​	(In thousands)
Projected benefit obligation	​	$	(3,246)
Fair value of plan assets	​		3,636
Funded status of the plan	​	$	390

Schedule of change in projected benefit obligation

​

​	​	​	​	​	​	​
Pension benefit obligation balance as of April 30, 2023 and April 30, 2022, respectively	​	$	(3,192)	​	$	(3,322)
Interest cost	​		(119)	​		(70)
Actuarial loss	​	​	(206)	​	​	167
Benefits paid	​	​	190	​	​	167
Foreign currency exchange rate changes	​	​	81	​	​	(134)
Pension benefit obligation balance as of April 30, 2024 and April 30, 2023, respectively	​	$	(3,246)	​	$	(3,192)

Schedule of change in plan assets

​

​	​	​	​	​	​	​
Fair value of plan assets as of April 30, 2023 and April 30, 2022, respectively	​	$	3,870	​	$	3,395
Expected return on plan assets	​	​	52	​	​	472
Benefits paid	​	​	(190)	​	​	(167)
Foreign currency exchange rate changes	​	​	(96)	​	​	170
Fair value of plan assets as of April 30, 2024 and April 30, 2023, respectively	​	$	3,636	​	$	3,870

Schedule of projected benefit obligation and projected fair value

​	​	​	​	​	​	​
​	​	​	Year Ended	​	​	Year Ended
​	​	​	April 30,	​	​	April 30,
​	​	​	2024	​	​	2023
Discount rate	​	​	3.9%	​	​	2.4%
In-payment benefits	​		2.5%	​		1.5%
Expected return on plan assets	​	​	2.9%	​	​	2.9%

Schedule of expected benefits payments

​

​	​	​	​
2025	​	$	188
2026	​	​	192
2027	​		195
2028	​		197
2029	​	​	199
2030-2034	​		1,014
Total expected benefit payments	​	$	1,985

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

​	​	​	​	​	​	​	​	​	​
​	Year Ended
​	​	April 30,		​	April 30,		​	April 30,
​	​	2024		​	2023		​	2022
​	​	(In thousands)		​	(In thousands)		​	(In thousands)
Expected return on plan assets	​	$	52	​	$	472	​	$	108
Interest cost	​		(119)	​		(70)	​		(39)
Actuarial loss	​	​	(206)	​	​	167	​	​	179
Net periodic benefit cost	​	$	(273)	​	$	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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-Name Accounting Standards Codification
-Section 50
-Subparagraph (a)(b)(c)
-Paragraph 1
-SubTopic 20
-Topic 715
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

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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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-SubTopic 20
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-Section 50
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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 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.

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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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