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Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified | 12 Months Ended
--- | ---
Apr. 30, 2014 | Apr. 30, 2013 | Apr. 30, 2012
Cash flows from operating activities: |  |  |
Net income | $ 6,768 | $ 6,619 | $ 6,925
Adjustments to reconcile net income to net cash provided by operating activities: |  |  |
Depreciation and amortization | 2,085 | 1,552 | 724
Non-voting revenues interest in EAM Trust | (6,767) | (5,781) | (5,684)
Non-voting profits interest in EAM Trust | (732) | (479) | (206)
Realized and unrealized losses on securities available-for-sale |  |  | 11
Deferred rent | 567 |  |
Deferred income taxes | 464 | 1,078 | 4,288
Changes in operating assets and liabilities: |  |  |
Unearned revenue | 415 | (1,286) | (1,006)
Reserve for settlement | 7 | (32) | (1,189)
Operating lease exit obligation | (36) | (439) | (439)
Accounts payable & accrued expenses | (202) | (17) | (1,154)
Accrued salaries | 149 | 92 | 195
Accrued taxes on income | 733 | 33 | (60)
Prepaid and refundable income taxes | (175) | 779 | (720)
Prepaid expenses and other current assets | 139 | (575) | (43)
Accounts receivable | 72 | (376) | 697
Receivable from affiliates |  |  | 37
Total adjustments | (3,281) | (5,451) | (4,549)
Net cash provided by operating activities | 3,487 | 1,168 | 2,376
Purchases/sales of securities classified as available-for-sale: |  |  |
Maturities and sales of fixed income securities |  |  | 11,196
Proceeds from sales of equity securities |  |  | 89
Purchases of equity securities | (2,553) | (2,545) | (2,468)
Distributions received from EAM Trust | 7,160 | 5,080 | 5,876
Acquisition of property and equipment | (206) | (331) | (48)
Expenditures for capitalized software | (2,481) | (2,457) | (3,383)
Net cash provided by (used for) investing activities | 1,920 | (253) | 11,262
Cash flows from financing activities: |  |  |
Purchase of treasury stock at cost | (550) | (182) | (946)
Dividends paid | (5,909) | (5,935) | (7,452)
Net cash used for financing activities | (6,459) | (6,117) | (8,398)
Net change in cash and cash equivalents | (1,052) | (5,202) | 5,240
Cash and cash equivalents at beginning of year | 6,840 | 12,042 | 6,802
Cash and cash equivalents at end of year | $ 5,788 | $ 6,840 | $ 12,042

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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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Balance Type: | debit
Period Type: | duration

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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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Balance Type: | debit
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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 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 amount of deferred noncash expenses made by entity during period. + 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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- Definition Represents the income received against non voting revenues in unconsolidated entity. + References No definition available. + Details
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- Details
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