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Income Taxes (Tables) | 12 Months Ended
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Apr. 29, 2017
Income Tax Disclosure [Abstract] |
Schedule of Pretax Income Domestic and Foreign | The pretax income attributable to domestic and foreign operations was as follows:
| Year Ended
| April 29, 2017 |  | April 30, 2016 |  | May 2, 2015
Domestic | $ | 16,010 |  |  | $ | 3,264 |  |  | $ | 29,194 |
Foreign | (422 | ) |  | (138 | ) |  | 2,489 |
Income before income taxes | $ | 15,588 |  |  | $ | 3,126 |  |  | $ | 31,683 |
Schedule of Components of Income Tax Expense | Income tax expense consisted of the following:
| Year Ended
| April 29, 2017 |  | April 30, 2016 |  | May 2, 2015
Current: |  |  |  |  |
Federal | $ | 5,268 |  |  | $ | (467 | ) |  | $ | 6,657 |
State | 1,158 |  |  | 123 |  |  | 1,150 |
Foreign | 863 |  |  | 557 |  |  | 848 |
Deferred: |  |  |  |  |
Federal | (1,625 | ) |  | 463 |  |  | 1,906 |
State | (397 | ) |  | (89 | ) |  | 307 |
Foreign | (21 | ) |  | 478 |  |  | (67 | )
| $ | 5,246 |  |  | $ | 1,065 |  |  | $ | 10,801 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the provision for income taxes and the amount computed by applying the federal statutory rate to income before income taxes is as follows:
|  | Year Ended
|  | April 29, 2017 |  | April 30, 2016 |  | May 2, 2015
Computed income tax expense at federal, state and local jurisdiction statutory rates |  | $ | 5,456 |  |  | $ | 1,063 |  |  | $ | 11,089 |
State taxes, net of federal benefit |  | 539 |  |  | 40 |  |  | 1,016 |
Research and development tax credit |  | (1,573 | ) |  | (2,015 | ) |  | (1,292 | )
Meals and entertainment |  | 299 |  |  | 334 |  |  | 369 |
Stock compensation |  | 497 |  |  | 525 |  |  | 566 |
Dividends paid to retirement plan |  | (293 | ) |  | (323 | ) |  | (352 | )
Domestic production activities deduction |  | (542 | ) |  | (91 | ) |  | (529 | )
Change in valuation allowances |  | 388 |  |  | 1,265 |  |  | (2,295 | )
Change in uncertain tax positions |  | 97 |  |  | 125 |  |  | 2,357 |
Other, net |  | 378 |  |  | 142 |  |  | (128 | )
|  | $ | 5,246 |  |  | $ | 1,065 |  |  | $ | 10,801 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax asset were as follows:
| April 29, 2017 |  | April 30, 2016
Deferred tax assets: |  |  |
Accrued warranty obligations | $ | 10,469 |  |  | $ | 11,407 |
Vacation accrual | 2,100 |  |  | 1,963 |
Net losses on investments | — |  |  | 336 |
Deferred maintenance revenue | 1,336 |  |  | 341 |
Allowance for excess and obsolete inventory | 1,254 |  |  | 1,314 |
Equity compensation | 848 |  |  | 745 |
Allowance for doubtful accounts | 677 |  |  | 703 |
Inventory capitalization | 354 |  |  | 595 |
Accrued compensation and benefits | 1,232 |  |  | 1,015 |
Unrealized loss on foreign currency exchange | 226 |  |  | — |
Net operating loss carry forwards | 1,772 |  |  | 1,404 |
Research and development tax credit carry forwards | 311 |  |  | 1,005 |
Other | 1,266 |  |  | 617 |
| 21,845 |  |  | 21,445 |
Valuation allowance | (2,061 | ) |  | (1,673 | )
| 19,784 |  |  | 19,772 |
Deferred tax liabilities: |  |  |  |  |
Property and equipment | (6,762 | ) |  | (7,988 | )
Prepaid expenses | (601 | ) |  | (631 | )
Intangible assets | (1,809 | ) |  | (1,479 | )
Unrealized gain on foreign currency exchange | — |  |  | (931 | )
Other | (156 | ) |  | (60 | )
| (9,328 | ) |  | (11,089 | )
| $ | 10,456 |  |  | $ | 8,683 |
Schedule of Deferred Tax Assets and Liabilities Current and Non Current | The classification of net deferred tax assets in the accompanying consolidated balance sheets is:
| April 29, 2017 |  | April 30, 2016
Non-current assets | $ | 11,292 |  |  | $ | 9,437 |
Non-current liabilities | (836 | ) |  | (754 | )
| $ | 10,456 |  |  | $ | 8,683 |
Reconciliation of Unrecognized Tax Benefits | The changes in the amounts recorded for uncertain tax positions are:
| April 29, 2017 | April 30, 2016 | May 2, 2015
Balance at beginning of year | $ | 3,016 |  | $ | 2,891 |  | $ | 494 |
Gross increases related to prior period tax positions | 235 |  | 137 |  | 6 |
Gross increases related to current period tax positions | — |  | 8 |  | 2,496 |
Lapse of statute of limitations | (138 | ) | (20 | ) | (105 | )
Balance at end of year | $ | 3,113 |  | $ | 3,016 |  | $ | 2,891 |

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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=65882285&loc=d3e32639-109319 + Details
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