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Note 3 - Variable Interest Entity - Total Assets, the Maximum Exposure to Loss, and Value of the Assets and Liabilities in EAM (Details) - USD ($) $ in Thousands | Oct. 31, 2019 | Apr. 30, 2019
--- | --- | ---
Assets |  | $ 101,605 | $ 91,788
Variable Interest Entity, Not Primary Beneficiary [Member] | EAM Trust [Member] |  |  |
Investment in EAM Trust | [1] | 59,186 | 58,625
Value Line Liabilities |  |  |
Value Line Maximum Exposure to Loss |  | 59,186 | 58,625
EAM Trust [Member] |  |  |
Assets |  | $ 61,701 | $ 60,683
[1] | Reported within Long-Term Assets on the Consolidated Condensed Balance Sheets.

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- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
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