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Income Taxes (Tables)

12 Months Ended

Apr. 27, 2019

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 27, 2019				April 28, 2018				April 29, 2017
Domestic	$	(8,402	)		$	9,235			$	16,010
Foreign	3,458				3,194				(422		)
Income before income taxes	$	(4,944	)		$	12,429			$	15,588

Schedule of Components of Income Tax Expense

Income tax (benefit) expense consisted of the following:

	Year Ended
	April 27, 2019				April 28, 2018				April 29, 2017
Current:
Federal	$	(2,142	)		$	1,646			$	5,268
State	384				868				1,158
Foreign	1,151				1,205				863
Deferred:
Federal	(2,725		)		3,693				(1,625		)
State	(390		)		27				(397		)
Foreign	(264		)		(572		)		(21		)
	$	(3,986	)		$	6,867			$	5,246

Schedule of Effective Income Tax Rate Reconciliation

The 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 27, 2019				April 28, 2018				April 29, 2017
Computed income tax (benefit) expense at federal statutory rates	$	(1,038	)		$	3,779			$	5,456
Change in uncertain tax positions	(2,600		)		65				97
Research and development tax credit	(1,278		)		(1,598		)		(1,573		)
Other, net	587				559				378
Change in valuation allowances	(471		)		(486		)		388
GILTI	391				—				—
Stock compensation	308				336				497
Meals and entertainment	248				333				299
Dividends paid to retirement plan	(158		)		(238		)		(293		)
State taxes, net of federal benefit	25				592				539
Impact of Tax Act	—				3,819				—
Domestic production activities deduction	—				(294		)		(542		)
	$	(3,986	)		$	6,867			$	5,246

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax asset were as follows:

	April 27, 2019				April 28, 2018
Deferred tax assets:
Accrued warranty obligations	$	5,912			$	7,282
Vacation accrual	1,571				1,567
Deferred maintenance revenue	716				392
Allowance for excess and obsolete inventory	1,600				1,376
Equity compensation	486				553
Allowance for doubtful accounts	402				531
Inventory capitalization	567				481
Accrued compensation and benefits	549				651
Unrealized loss on foreign currency exchange	—				37
Net operating loss carry forwards	1,059				1,286
Research and development tax credit carry forwards	1,299				334
Other	1,647				1,042
	15,808				15,532
Valuation allowance	(893		)		(1,506		)
	14,915				14,026
Deferred tax liabilities:
Property and equipment	(3,100		)		(4,881		)
Prepaid expenses	(476		)		(486		)
Intangible assets	(623		)		(1,302		)
Unrealized gain on foreign currency exchange	(6		)		—
Other	(75		)		(41		)
	(4,280		)		(6,710		)
	$	10,635			$	7,316

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 27, 2019				April 28, 2018
Non-current assets	$	11,168			$	7,930
Non-current liabilities	(533		)		(614		)
	$	10,635			$	7,316

Reconciliation of Unrecognized Tax Benefits

The summary of changes in the amounts related to unrecognized uncertain tax benefits are:

	April 27, 2019				April 28, 2018
Balance at beginning of year	$	3,178			$	3,113
Gross increases related to prior period tax positions	13				82
Gross decreases related to prior period tax positions	(18		)		(30		)
Gross increases related to current period tax positions	146				152
Lapse of statute of limitations	(2,741		)		(139		)
Balance at end of year	$	578			$	3,178

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