Consolidated Balance Sheets - USD ($)	Apr. 30, 2017	Apr. 30, 2016
Current Assets:
Cash and cash equivalents (including short term investments of $6,066 and $12,037, respectively)	$ 6,557,000	$ 13,122,000
Securities available-for-sale	16,576,000	3,637,000
Accounts receivable, net of allowance for doubtful accounts of $20 and $22, respectively	1,018,000	1,254,000
Prepaid and refundable income taxes	72,000	126,000
Prepaid expenses and other current assets	1,567,000	1,381,000
Deferred income taxes	349,000	432,000
Total current assets	26,138,000	19,952,000
Long term assets:
Investment in EAM Trust	58,223,000	57,942,000
Restricted money market investments	469,000
Property and equipment, net	1,239,000	3,621,000
Capitalized software and other intangible assets, net	1,003,000	4,992,000
Total long term assets	60,934,000	66,555,000
Total assets	87,072,000	86,507,000
Current Liabilities:
Accounts payable and accrued liabilities	1,257,000	2,669,000
Accrued salaries	1,285,000	1,066,000
Dividends payable	1,748,000	1,659,000
Accrued taxes on income	112,000	388,000
Unearned revenue	20,188,000	20,516,000
Total current liabilities	24,590,000	26,298,000
Long term liabilities:
Unearned revenue	5,471,000	4,926,000
Deferred charges	432,000
Deferred tax liability, long term	18,725,000	20,683,000
Total long term liabilities	24,628,000	25,609,000
Total liabilities	49,218,000	51,907,000
Shareholders' Equity:
Common stock, $0.10 par value; authorized 30,000,000 shares; issued 10,000,000 shares	1,000,000	1,000,000
Additional paid-in capital	991,000	991,000
Retained earnings	39,186,000	35,524,000
Treasury stock, at cost (288,335 shares and 243,411 shares, respectively)	(3,781,000)	(3,040,000)
Accumulated other comprehensive income, net of tax	458,000	125,000
Total shareholders' equity	37,854,000	34,600,000
Total liabilities and shareholders' equity	$ 87,072,000	$ 86,507,000

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.