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Note 11 - Comprehensive Income
 12 Months Ended
Apr. 30, 2021
Notes to Financial Statements  
Comprehensive Income (Loss) Note [Text Block]
Note
11
- Comprehensive Income:
 
The FASB's ASC Comprehensive Income topic requires the reporting of comprehensive income in addition to net income from operations.  Comprehensive income is a more inclusive financial reporting methodology that includes disclosure of certain financial information that otherwise would
not
be recognized in the calculation of net income.
 
As of
April 30, 2021
and
April 30, 2020
the Company held fixed income securities consisting of certificates of deposits and securities issued by federal, state, and local governments within the United States that are classified as securities available-for-sale on the Consolidated Balance Sheets. The change in valuation of fixed income securities, net of deferred income taxes, has been recorded in Accumulated Other Comprehensive Income in the Company's Consolidated Balance Sheets. 
 
The components of comprehensive income that are included in the Consolidated  Statement of Changes in Shareholders' Equity for the
twelve
months ending
April 30, 2021
are as follows:
 
   
Fiscal Year Ended April 30, 2021
  
($ in thousands)
  
Amount Before Tax
    
Tax (Expense) / Benefit
    
Amount Net of Tax
  
Change in unrealized gains on available-for-sale fixed income securities
   $
(173
 )   $
45
     $
(128
 )
    $
(173
 )   $
45
     $
(128
 )
 
The components of comprehensive income that are included in the Consolidated  Statement of Changes in Shareholders' Equity for the
twelve
months ending
April 30, 2020
are as follows:
 
   
Fiscal Year Ended April 30, 2020
  
($ in thousands)
  
Amount Before Tax
    
Tax (Expense) / Benefit
    
Amount Net of Tax
  
Change in unrealized gains on available-for-sale fixed income securities
   $
134
     $
(37
 )   $
97
  
    $
134
     $
(37
 )   $
97
  
 
The components of comprehensive income that are included in the Consolidated  Statement of Changes in Shareholders' Equity for the
twelve
months ending
April 30, 2019
are as follows:
 
   
Fiscal Year Ended April 30, 2019
  
($ in thousands)
  
Amount Before Tax
    
Tax (Expense) / Benefit
    
Amount Net of Tax
  
Change in unrealized gains on available-for-sale fixed income securities
   $
46
     $
(10
 )   $
36
  
    $
46
     $
(10
 )   $
36