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Income Taxes (Tables) | 12 Months Ended
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May 02, 2020
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
| May 2, 2020 |  | April 27, 2019 |  | April 28, 2018
Domestic | $ | (4,187 | ) |  | $ | (8,402 | ) |  | $ | 9,235 |
Foreign | 4,178 |  |  | 3,458 |  |  | 3,194 |
(Loss) income before income taxes | $ | (9 | ) |  | $ | (4,944 | ) |  | $ | 12,429 |
Schedule of Components of Income Tax Expense | Income tax (benefit) expense consisted of the following:
| Year Ended
| May 2, 2020 |  | April 27, 2019 |  | April 28, 2018
Current: |  |  |  |  |
Federal | $ | 625 |  |  | $ | (2,142 | ) |  | $ | 1,646 |
State | 297 |  |  | 384 |  |  | 868 |
Foreign | 761 |  |  | 1,151 |  |  | 1,205 |
Deferred: |  |  |  |  |
Federal | (2,028 | ) |  | (2,725 | ) |  | 3,693 |
State | (321 | ) |  | (390 | ) |  | 27 |
Foreign | 166 |  |  | (264 | ) |  | (572 | )
| $ | (500 | ) |  | $ | (3,986 | ) |  | $ | 6,867 |
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
| May 2, 2020 |  | April 27, 2019 |  | April 28, 2018
Computed income tax (benefit) expense at federal statutory rates | $ | (2 | ) |  | $ | (1,038 | ) |  | $ | 3,779 |
Change in uncertain tax positions | 4 |  |  | (2,600 | ) |  | 65 |
Research and development tax credit | (1,621 | ) |  | (1,278 | ) |  | (1,598 | )
Other, net | (241 | ) |  | 587 |  |  | 559 |
Change in valuation allowances | 482 |  |  | (471 | ) |  | (486 | )
GILTI | 149 |  |  | 391 |  |  | — |
Base Erosion Anti-Abuse Tax (BEAT) | 301 |  |  | — |  |  | — |
Stock compensation | 318 |  |  | 308 |  |  | 336 |
Meals and entertainment | 305 |  |  | 248 |  |  | 333 |
Dividends paid to retirement plan | (111 | ) |  | (158 | ) |  | (238 | )
State taxes, net of federal benefit | (84 | ) |  | 25 |  |  | 592 |
Impact of Tax Act | — |  |  | — |  |  | 3,819 |
Domestic production activities deduction | — |  |  | — |  |  | (294 | )
| $ | (500 | ) |  | $ | (3,986 | ) |  | $ | 6,867 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax assets were as follows:
| May 2, 2020 |  | April 27, 2019
Deferred tax assets: |  |  |
Accrued warranty obligations | $ | 6,202 |  |  | $ | 5,912 |
Vacation accrual | 1,753 |  |  | 1,571 |
Deferred maintenance revenue | 987 |  |  | 716 |
Allowance for excess and obsolete inventory | 1,318 |  |  | 1,340 |
Legal reserve | 503 |  |  | 260 |
Equity compensation | 396 |  |  | 486 |
Allowance for doubtful accounts | 546 |  |  | 402 |
Inventory capitalization | 822 |  |  | 567 |
Accrued compensation and benefits | 539 |  |  | 549 |
Net operating loss carry forwards | 919 |  |  | 1,059 |
Research and development tax credit carry forwards | 1,975 |  |  | 1,299 |
Lease accounting - lease liability | 2,099 |  |  | — |
Other | 1,035 |  |  | 1,647 |
Total deferred tax assets | 19,094 |  |  | 15,808 |
Valuation allowance | (1,189 | ) |  | (893 | )
Net deferred tax assets | 17,905 |  |  | 14,915 |
Deferred tax liabilities: |  |  |  |  |
Property and equipment | (2,141 | ) |  | (3,100 | )
Lease accounting - right of use asset | (2,103 | ) |  | — |
Prepaid expenses | (440 | ) |  | (476 | )
Intangible assets | (317 | ) |  | (623 | )
Unrealized gain on foreign currency exchange | (17 | ) |  | (6 | )
Other | (68 | ) |  | (75 | )
Total deferred tax liabilities | (5,086 | ) |  | (4,280 | )
Net deferred tax asset | $ | 12,819 |  |  | $ | 10,635 |
Schedule of Deferred Tax Assets and Liabilities Current and Non Current | The classification of the net deferred tax assets in the accompanying consolidated balance sheets is:
| May 2, 2020 |  | April 27, 2019
Non-current assets | $ | 13,271 |  |  | $ | 11,168 |
Non-current liabilities | (452 | ) |  | (533 | )
| $ | 12,819 |  |  | $ | 10,635 |
Reconciliation of Unrecognized Tax Benefits | The summary of changes in the amounts related to unrecognized uncertain tax benefits are:
| May 2, 2020 |  | April 27, 2019
Balance at beginning of year | $ | 578 |  |  | $ | 3,178 |
Gross increases related to prior period tax positions | 17 |  |  | 13 |
Gross decreases related to prior period tax positions | (2 | ) |  | (18 | )
Gross increases related to current period tax positions | 148 |  |  | 146 |
Lapse of statute of limitations | (159 | ) |  | (2,741 | )
Balance at end of year | $ | 582 |  |  | $ | 578 |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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