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Consolidated Condensed Statements of Cash Flows (unaudited) (USD $) In Thousands, unless otherwise specified | 9 Months Ended
--- | ---
Jan. 31, 2014 | Jan. 31, 2013
Cash flows from operating activities: |  |
Net income | $ 5,087 | $ 5,095
Adjustments to reconcile net income to net cash provided by operating activities: |  |
Depreciation and amortization | 1,514 | 1,136
Non-voting revenues interest in EAM Trust | (5,028) | (4,280)
Non-voting profits interest in EAM Trust | (569) | (347)
Deferred rent | 617 |
Deferred income taxes | 632 | 673
Changes in operating assets and liabilities: |  |
Unearned revenue | (710) | (1,962)
Reserve for settlement | (141) | (23)
Operating lease exit obligation | (36) | (329)
Accounts payable & accrued expenses | (194) | (206)
Accrued salaries | (108) | (116)
Accrued taxes on income | 995 | 484
Prepaid and refundable income taxes |  | 779
Prepaid expenses and other current assets | 366 | 67
Accounts receivable | (157) | (309)
Total adjustments | (2,819) | (4,433)
Net cash provided by operating activities | 2,268 | 662
Cash flows from investing activities: |  |
Purchases of securities classified as available-for-sale | (2,553) | (1,200)
Distributions received from EAM Trust | 5,208 | 3,493
Acquisition of property and equipment | (137) | (108)
Expenditures for capitalized software | (1,874) | (1,546)
Net cash provided by investing activities | 644 | 639
Cash flows from financing activities: |  |
Purchase of treasury stock at cost | (509) | (147)
Dividends paid | (4,435) | (4,453)
Net cash used in financing activities | (4,944) | (4,600)
Net change in cash and cash equivalents | (2,032) | (3,299)
Cash and cash equivalents at beginning of year | 6,840 | 12,042
Cash and cash equivalents at end of period | $ 4,808 | $ 8,743

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