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v2.4.0.8

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified | 12 Months Ended
--- | ---
Apr. 30, 2013 | Apr. 30, 2012 | Apr. 30, 2011
Cash flows from operating activities: |  |  |  |  |  |
Net income | $ 6,619 |  | $ 6,925 |  | $ 37,782 |
Adjustments to reconcile net income to net cash provided by operating activities: |  |  |  |  |  |
Depreciation and amortization | 1,552 |  | 724 |  | 593 |
Amortization of bond premium |  |  |  |  | 13 |
Gain on deconsolidation of subsidiaries |  |  |  |  | (50,510) | [1]
Post-employment non-cash compensation |  |  |  |  | 1,770 |
Non-voting revenues interest in EAM Trust | (5,781) |  | (5,684) |  | (2,187) |
Non-voting profits interest in EAM Trust | (479) |  | (206) |  | (168) |
Realized and unrealized losses on securities available-for-sale |  | [2] | 11 | [2] | 63 | [2]
Deferred income taxes | 1,078 |  | 4,288 |  | 23,738 |
Expenses for operating lease exit obligation |  |  |  |  | 914 |
Changes in operating assets and liabilities: |  |  |  |  |  |
Unearned revenue | (1,286) |  | (1,006) |  | (176) |
Reserve for settlement | (32) |  | (1,189) |  | (2,783) |
Operating lease exit obligation | (439) |  | (439) |  |  |
Accounts payable & accrued expenses | (17) |  | (1,154) |  | (1,524) |
Accrued salaries | 92 |  | 195 |  | (318) |
Accrued taxes on income | 33 |  | (60) |  | 91 |
Prepaid and refundable income taxes | 779 |  | (720) |  | 1,970 |
Prepaid expenses and other current assets | (575) |  | (43) |  | (35) |
Accounts receivable | (376) |  | 697 |  | 82 |
Receivable from affiliates |  |  | 37 |  | 1,345 |
Total adjustments | (5,451) |  | (4,549) |  | (27,122) |
Net cash provided by operating activities | 1,168 |  | 2,376 |  | 10,660 |
Purchases/sales of securities classified as available-for-sale: |  |  |  |  |  |
Maturities and sales of fixed income securities |  |  | 11,196 |  | 38,021 |
Proceeds from sales of equity securities |  |  | 89 |  |  |
Purchases of fixed income securities |  |  |  |  | (27,310) |
Purchases of equity securities | (2,545) |  | (2,468) |  | (1,360) |
Cash contribution to deconsolidated subsidiary capital |  |  |  |  | (5,484) |
Distributions received from EAM Trust | 5,080 |  | 5,876 |  | 1,793 |
Acquisition of property and equipment | (331) |  | (48) |  | (106) |
Expenditures for capitalized software | (2,457) |  | (3,383) |  | (1,801) |
Net cash (used) provided by investing activities | (253) |  | 11,262 |  | 3,753 |
Cash flows from financing activities: |  |  |  |  |  |
Purchase of treasury stock at cost | (182) |  | (946) |  | (90) |
Dividends paid | (5,935) |  | (7,452) |  | (23,956) |
Net cash used by financing activities | (6,117) |  | (8,398) |  | (24,046) |
Net change in cash and cash equivalents | (5,202) |  | 5,240 |  | (9,633) |
Cash and cash equivalents at beginning of year | 12,042 |  | 6,802 |  | 16,435 |
Cash and cash equivalents at end of year | $ 6,840 |  | $ 12,042 |  | $ 6,802 |
[1] | Represents the gain of $50,510,000 from deconsolidation of the asset management and Value Line Mutual Fund Distribution subsidiaries.
[2] | These amounts were reclassified from Accumulated Other Comprehensive Income in the Consolidated Balance Sheets to the Consolidated Statements of Income.

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- Definition The cash outflow to acquire debt securities classified as available-for-sale securities, because they are not classified as either held-to-maturity securities or trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562 + Details
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- Definition The cash outflow to acquire equity securities classified as available-for-sale securities, because they are not classified as trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562 + Details
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- Definition The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 + Details
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- Definition The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 + Details
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- Definition The cash inflow associated with the sale of debt securities classified as available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585 + Details
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- Definition The cash inflow associated with the sale of equity securities classified as available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562 + Details
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- Definition The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
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- Definition The cash inflow associated with the Profits or revenue distribution from variable entity. + References No definition available. + Details
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- Definition Represents expenses related to operating lease exit obligation. + References No definition available. + Details
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- Definition The change in the operating lease exit obligation recorded on the balance sheet, which is needed to adjust net income to arrive at net cash flows provided by or used in operations. + References No definition available. + Details
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- Definition The increase (decrease) during the reporting period in the amount of payments made in advance and refundable for income taxes, which will be charged against earnings in future periods. + References No definition available. + Details
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- Definition The change in the reserve for settlement recorded on the balance sheet, which is needed to adjust net income to arrive at net cash flows provided by or used in operations. + References No definition available. + Details
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- Definition Represents the income received against non voting profits in unconsolidated entity. + References No definition available. + Details
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