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Consolidated Condensed Statements of Cash Flows (unaudited) (USD $) In Thousands, unless otherwise specified | 9 Months Ended
--- | ---
Jan. 31, 2013 | Jan. 31, 2012
Cash flows from operating activities: |  |  |  |
Net income | $ 5,095 |  | $ 5,835 |
Adjustments to reconcile net income to net cash provided by operating activities: |  |  |  |
Depreciation and amortization | 1,136 |  | 399 |
Non-voting revenues interest in EAM Trust | (4,280) |  | (4,251) |
Non-voting profits interest in EAM Trust | (347) |  | (120) |
Realized losses on securities available-for-sale |  | [1] | 22 | [1]
Deferred income taxes | 673 |  | 3,262 |
Changes in operating assets and liabilities: |  |  |  |
Unearned revenue | (1,962) |  | (1,262) |
Reserve for settlement | (23) |  | (1,163) |
Operating lease exit obligation | (329) |  | (329) |
Accounts payable & accrued expenses | (206) |  | (1,716) |
Accrued salaries | (116) |  | (3) |
Accrued taxes on income | 484 |  | 35 |
Prepaid and refundable income taxes | 779 |  | 59 |
Prepaid expenses and other current assets | 67 |  | 44 |
Accounts receivable | (309) |  | 886 |
Receivable from affiliates |  |  | 38 |
Total adjustments | (4,433) |  | (4,099) |
Net cash provided by operating activities | 662 |  | 1,736 |
Purchases/sales of securities classified as available-for-sale: |  |  |  |
Maturities and sales of fixed income securities |  |  | 11,196 |
Purchases of equity securities | (1,200) |  | (1,598) |
Distributions received from EAM Trust | 3,493 |  | 4,339 |
Acquisition of property and equipment | (108) |  | (31) |
Expenditures for capitalized software | (1,546) |  | (2,992) |
Net cash provided by investing activities | 639 |  | 10,914 |
Cash flows from financing activities: |  |  |  |
Purchase of treasury stock at cost | (147) |  | (946) |
Dividends paid | (4,453) |  | (5,968) |
Net cash used by financing activities | (4,600) |  | (6,914) |
Net change in cash and cash equivalents | (3,299) |  | 5,736 |
Cash and cash equivalents at beginning of year | 12,042 |  | 6,802 |
Cash and cash equivalents at end of period | $ 8,743 |  | $ 12,538 |
[1] | This amount was reclassified from Accumulated Other Comprehensive Income in the Consolidated Condensed Balance Sheets to the Consolidated Condensed Statements of Income.

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