XML 50 R38.htm IDEA: XBRL DOCUMENT v3.20.2
Note 2 - Investments (Details Textual) - USD ($)
3 Months Ended 12 Months Ended
Jul. 31, 2020
Jul. 31, 2019
Apr. 30, 2020
Apr. 30, 2019
Available-for-sale Equity Securities, Amortized Cost Basis, Total $ 15,150,000   $ 12,877,000  
Available-for-sale Securities, Equity Securities 16,611,000   $ 14,125,000  
Proceeds from Sale of Available-for-sale Securities, Equity 4,637,000    
Net Income (Loss) Attributable to Parent, Total 5,117,000 3,690,000    
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, before Tax, Portion Attributable to Parent, Total 163,000 109,000    
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, Tax $ 247,000 23,000    
Available-for-sale Securities, Debt Securities, Average Yield 2.33%   2.27%  
Equity Method Investments $ 59,744,000   $ 59,165,000  
EAM Trust [Member]        
Net Income (Loss) Attributable to Parent, Total [1] 728,000 566,000    
Fair Value of Contributed Capital at Inception 55,805,000   55,805,000  
Cash and Liquid Securities in Excess of Working Capital Requirements Contributed to Capital Account 5,820,000   $ 5,820,000  
Equity Method Investment, Other than Temporary Impairment       $ 0
Percentage of Non Voting Profit Interest     50.00%  
Accrued Non Voting Revenues and Non Voting Profits Interests Payable 3,607,000   $ 2,949,000  
Equity Securities [Member]        
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, before Tax, Portion Attributable to Parent, Total 212,000 90,000    
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, Tax 55,000 19,000    
Available-for-sale Securities, Gross Realized Gain (Loss), Total   0    
AOCI, Debt Securities, Available-for-sale, Adjustment, after Tax, Total 1,461,000   1,248,000  
AOCI Tax, Attributable to Parent 380,000   324,000  
Debt Securities [Member]        
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, before Tax, Portion Attributable to Parent, Total (49,000) 19,000    
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, Tax (12,000) 4,000    
AOCI, Debt Securities, Available-for-sale, Adjustment, after Tax, Total 127,000   177,000  
AOCI Tax, Attributable to Parent 34,000   $ 46,000  
Proceeds from Sale and Maturity of Debt Securities, Available-for-sale, Total 3,464,000 $ 2,973,000    
Reclassification out of Accumulated Other Comprehensive Income [Member] | Equity Securities [Member] | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]        
Net Income (Loss) Attributable to Parent, Total $ 783,000      
[1] Represents EAM's net income, after giving effect to Value Line's non-voting revenues interest, but before distributions to voting profits interest holders and to the Company in respect of its 50% non-voting profits interest.