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Income Taxes (Tables) | 12 Months Ended
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Apr. 30, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense | The provisions for income taxes were as follows:
| For the Years Ended April 30,
| 2023 |  | 2022 |  | 2021
Current Provision |  |  |  |  |
US – Federal | $ | 2,857 |  |  | $ | (324) |  |  | $ | (6,631) |
International | 48,694 |  |  | 57,905 |  |  | 43,269 |
State and local | 1,797 |  |  | 221 |  |  | 1,359 |
Total current provision | $ | 53,348 |  |  | $ | 57,802 |  |  | $ | 37,997 |
Deferred provision (benefit) |  |  |  |  |
US – Federal | $ | (24,368) |  |  | $ | (9,793) |  |  | $ | (11,996) |
International | (8,705) |  |  | 15,882 |  |  | 1,175 |
State and local | (4,408) |  |  | (2,539) |  |  | 480 |
Total deferred provision (benefit) | $ | (37,481) |  |  | $ | 3,550 |  |  | $ | (10,341) |
Total provision | $ | 15,867 |  |  | $ | 61,352 |  |  | $ | 27,656 |
Schedule of Income Before Income Tax, Domestic and Foreign | International and United States pretax income were as follows:
| For the Years Ended April 30,
| 2023 |  | 2022 |  | 2021
International | $ | 204,055 |  |  | $ | 256,456 |  |  | $ | 202,490 |
United States | (170,955) |  |  | (46,795) |  |  | (26,578) |
Total | $ | 33,100 |  |  | $ | 209,661 |  |  | $ | 175,912 |
Schedule of Effective Income Tax Rate Reconciliation | Our effective income tax rate as a percentage of pretax income differed from the US federal statutory rate as shown below:
| For the Years Ended April 30,
| 2023 |  | 2022 |  | 2021
US federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
Cost (benefit) of higher (lower) taxes on non-US income | (9.2) | % |  | 9.7 | % |  | 1.1 | %
Foreign tax credits related to CARES Act carryback and audit | — | % |  | (11.9) | % |  | 12.3 | %
Change in valuation allowance | (7.4) | % |  | 11.9 | % |  | (12.3) | %
State income taxes, net of US federal tax benefit | (7.2) | % |  | (1.0) | % |  | 0.8 | %
US NOL carryback under CARES Act | — | % |  | — | % |  | (8.0) | %
Tax credits and related net benefits | (10.4) | % |  | (0.5) | % |  | (0.5) | %
Impairment of goodwill | 66.7 | % |  | — | % |  | — | %
Other | (5.6) | % |  | 0.1 | % |  | 1.3 | %
Effective income tax rate | 47.9 | % |  | 29.3 | % |  | 15.7 | %
Schedule of Unrecognized Tax Benefits | A reconciliation of the unrecognized tax benefits included within the Other long-term liabilities line item on the Consolidated Statements of Financial Position is as follows:
| 2023 |  | 2022
Balance at May 1 | $ | 8,592 |  |  | $ | 9,144 |
Additions for current year tax positions | 1,236 |  |  | 947 |
Additions for prior year tax positions | 533 |  |  | 16 |
Reductions for prior year tax positions | — |  |  | — |
Foreign translation adjustment | (24) |  |  | (55) |
Payments and settlements | — |  |  | — |
Reductions for lapse of statute of limitations | (916) |  |  | (1,460) |
Balance at April 30 | $ | 9,421 |  |  | $ | 8,592 |
Schedule of Deferred Tax Assets and Liabilities | e believe that it is more likely than not that the results of future operations will generate sufficient taxable income to realize the net deferred tax assets. The significant components of deferred tax assets and liabilities as of April 30 were as follows:
| 2023 |  | 2022 (1)
Net operating losses | $ | 27,434 |  |  | $ | 20,847 |
Reserve for sales returns and doubtful accounts | 2,523 |  |  | 3,771 |
Accrued employee compensation | 24,928 |  |  | 26,722 |
Foreign and federal credits | 31,930 |  |  | 34,537 |
Other accrued expenses | 2,513 |  |  | 2,700 |
Retirement and post-employment benefits | 16,880 |  |  | 15,769 |
Operating lease liabilities | 26,631 |  |  | 28,111 |
Total gross deferred tax assets | $ | 132,839 |  |  | $ | 132,457 |
Less valuation allowance | (27,448) |  |  | (30,000) |
Total deferred tax assets | $ | 105,391 |  |  | $ | 102,457 |
Prepaid expenses and other current assets | $ | (2,927) |  |  | $ | (2,684) |
Unremitted foreign earnings | (2,835) |  |  | (2,685) |
Intangible and fixed assets | (216,251) |  |  | (249,104) |
Right-of-use assets | (16,049) |  |  | (19,286) |
Total deferred tax liabilities | $ | (238,062) |  |  | $ | (273,759) |
Net deferred tax liabilities | $ | (132,671) |  |  | $ | (171,302) |
Reported As |  |  |
Deferred tax assets | $ | 11,371 |  |  | $ | 8,763 |
Deferred tax liabilities | (144,042) |  |  | (180,065) |
Net Deferred Tax Liabilities | $ | (132,671) |  |  | $ | (171,302) |
(1) | Prior year amounts were updated to reflect an immaterial correction of previous netting of certain deferred taxes.

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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://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 19 -SubTopic 10 -Topic 740 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-19 + Details
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