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Pension (Tables)

12 Months Ended

Apr. 30, 2025

Pension

Schedule of projected benefit obligation and fair value of plan assets

​

​	​	​	​
​	​	April 30,
​	​	2025
​	​	(In thousands)
Projected benefit obligation	​	$	(3,335)
Fair value of plan assets	​		3,817
Funded status of the plan	​	$	482

Schedule of change in projected benefit obligation

​

​	​	​	​	​	​	​
​	​	2025		​	2024
Pension benefit obligation balance as of April 30, 2024 and 2023, respectively	​	$	(3,246)	​	$	(3,192)
Interest cost	​		(112)	​		(119)
Actuarial loss	​	​	16	​	​	(206)
Benefits paid	​	​	190	​	​	190
Foreign currency exchange rate changes	​	​	(183)	​	​	81
Pension benefit obligation balance as of April 30, 2025 and 2024, respectively	​	$	(3,335)	​	$	(3,246)

Schedule of change in plan assets

​

​	​	​	​	​	​	​
​	​	2025		​	2024
Fair value of plan assets as of April 30, 2024 and 2023, respectively	​	$	3,636	​	$	3,870
Expected return on plan assets	​	​	162	​	​	52
Benefits paid	​	​	(190)	​	​	(190)
Foreign currency exchange rate changes	​	​	209	​	​	(96)
Fair value of plan assets as of April 30, 2025 and 2024, respectively	​	$	3,817	​	$	3,636

Schedule of projected benefit obligation and projected fair value

​

​	​	​	​	​	​	​
​	​	​	Year Ended	​	​	Year Ended
​	​	​	April 30,	​	​	April 30,
​	​	​	2025	​	​	2024
Discount rate	​	​	3.6%	​	​	3.9%
In-payment benefits	​		2.5%	​		2.5%
Expected return on plan assets	​	​	2.9%	​	​	2.9%

Schedule of expected benefits payments

​

​	​	​	​
2026	​	$	200
2027	​	​	208
2028	​		211
2029	​		213
2030	​	​	215
2031-2035	​		1,087
Total expected benefit payments	​	$	2,134

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

​

​	​	​	​	​	​	​	​	​	​
​	Year Ended April 30,
​	​	2025		​	2024		​	2023
​	​	(In thousands)		​	(In thousands)		​	(In thousands)
Actual return on plan assets	​	$	162	​	$	52	​	$	472
Interest cost	​		(112)	​		(119)	​		(70)
Actuarial gain (loss)	​	​	16	​	​	(206)	​	​	167
Net periodic benefit cost	​	$	66	​	$	(273)	​	$	569

​

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
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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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 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.

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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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