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Income Taxes (Tables) | 12 Months Ended
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Apr. 30, 2013
Schedule of Provisions (Benefit) for Income Taxes Continuing Operations | The provision (benefit) for income taxes from continuing operations for the fiscal years ended April 30, 2013, 2012 and 2011 consists of the following:
|  | Fiscal Year Ended April 30, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Federal— |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | - |  |  | $ | 121 |  |  | $ | - |
Deferred |  |  | (2,827) |  |  |  | 1,468 |  |  |  | (8,653) |
Deferred benefit of loss carryforwards |  |  | - |  |  |  | - |  |  |  | (15,748) |
|  |  | (2,827) |  |  |  | 1,589 |  |  |  | (24,401) |
State— |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 1,040 |  |  |  | (352) |  |  |  | (599) |
Current benefit of loss carryforwards |  |  | (22) |  |  |  | - |  |  |  | - |
Deferred |  |  | (717) |  |  |  | 372 |  |  |  | 2,353 |
Deferred benefit of loss carryforwards |  |  | - |  |  |  | (16) |  |  |  | (1,076) |
|  |  | 301 |  |  |  | 4 |  |  |  | 678 |
|  | $ | (2,526) |  |  | $ | 1,593 |  |  | $ | (23,723) |
Schedule of Difference in Provision (Benefit) for Income Taxes | The differences in the provision (benefit) for income taxes and the amounts determined by applying the Federal statutory rate to income before provision (benefit) for income taxes for the years ended April 30, 2013, 2012 and 2011 are as follows:
|  | Fiscal Year Ended April 30, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Federal statutory rate |  |  | 35% |  |  |  | 35% |  |  |  | 35% |
Tax benefit at statutory rate |  | $ | (18,378) |  |  | $ | (26,638) |  |  | $ | (9,341) |
State income taxes, net of federal benefit |  |  | (1,076) |  |  |  | (3,050) |  |  |  | 281 |
Decrease in valuation allowance due to BBI acquisition |  |  | (5,084) |  |  |  | - |  |  |  | - |
Other increase (decrease) in valuation allowance |  |  | 22,510 |  |  |  | 27,247 |  |  |  | (14,454) |
Non-deductible impairment of investment in GreenFiber |  |  | - |  |  |  | 3,738 |  |  |  | - |
Non-deductible GreenFiber goodwill impairment and equity income in subsidiaries |  |  | 180 |  |  |  | 1,182 |  |  |  | - |
Tax credits |  |  | (660) |  |  |  | (650) |  |  |  | (637) |
Non-deductible expenses |  |  | 494 |  |  |  | 823 |  |  |  | 408 |
Non-deductible stock option charges |  |  | - |  |  |  | 73 |  |  |  | 107 |
Other, net |  |  | (512) |  |  |  | (1,132) |  |  |  | (87) |
|  | $ | (2,526) |  |  | $ | 1,593 |  |  | $ | (23,723) |
Schedule of Deferred Tax Assets and Liabilities | Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and such amounts recognized for income tax purposes. Deferred tax assets and liabilities consist of the following at April 30, 2013 and 2012:
|  | April 30, |
|  | 2013 |  |  | 2012 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 34,217 |  |  | $ | 9,724 |
Accrued expenses and reserves |  |  | 29,884 |  |  |  | 28,383 |
Book over tax depreciation of property and equipment |  |  | 19,881 |  |  |  | 24,899 |
Alternative minimum tax credit carryforwards |  |  | 3,330 |  |  |  | 3,330 |
General business tax credit carryforwards |  |  | 2,095 |  |  |  | 1,438 |
Unrealized loss on commodity hedges |  |  | 1,852 |  |  |  | 688 |
Stock awards |  |  | 1,177 |  |  |  | 1,140 |
Deferred revenue |  |  | - |  |  |  | 218 |
Other |  |  | 964 |  |  |  | 370 |
Total deferred tax assets |  |  | 93,400 |  |  |  | 70,190 |
Less: valuation allowance |  |  | (70,352) |  |  |  | (50,700) |
Total deferred tax assets after valuation allowance |  |  | 23,048 |  |  |  | 19,490 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Amortization of intangibles |  |  | (25,973) |  |  |  | (21,114) |
Other |  |  | (143) |  |  |  | - |
Total deferred tax liabilities |  |  | (26,116) |  |  |  | (21,114) |
Net deferred tax (liability) asset |  | $ | (3,068) |  |  | $ | (1,624) |
Schedule of Reconciliation of Gross Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of gross unrecognized tax benefits for the fiscal years ended April 30, 2013 and 2012 are as follows:
|  | Fiscal Year Ended April 30, |
|  | 2013 |  |  | 2012 |
Unrecognized tax benefits at beginning of period |  | $ | 4,447 |  |  | $ | 4,932 |
Gross increases for tax positions of prior years |  |  | 543 |  |  |  | 42 |
Gross decreases for tax positions of prior years |  |  | (26) |  |  |  | (45) |
Reductions resulting from lapse of statute of limitations |  |  | (655) |  |  |  | (482) |
Settlements |  |  | (430) |  |  |  | - |
Unrecognized tax benefits at end of period |  | $ | 3,879 |  |  | $ | 4,447

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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