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v3.22.2.2

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($) | 6 Months Ended
--- | ---
Oct. 31, 2022 | Oct. 31, 2021
Cash flows from operating activities: |  |
Net income | $ 8,788,000 | $ 14,401,000
Adjustments to reconcile net income to net cash provided by operating activities: |  |
Depreciation and amortization | 672,000 | 669,000
Investment (gains)/losses | 429,000 | (356,000)
Non-voting revenues interest in EAM Trust | (5,405,000) | (8,412,000)
Non-voting profits interest in EAM Trust | (426,000) | (1,285,000)
Distributions received from EAM Trust | 6,862,000 | 9,616,000
Gain on forgiveness of PPP loan (see note 16) | 0 | (2,331,000)
Deferred income taxes | (59,000) | (225,000)
Deferred rent | (605,000) | (511,000)
Changes in operating assets and liabilities: |  |
Unearned revenue | (883,000) | (2,488,000)
Accounts payable & accrued expenses | 43,000 | (1,080,000)
Accrued salaries | 77,000 | (17,000)
Accrued taxes on income | (2,000) | 534,000
Prepaid and refundable income taxes | (911,000) | 251,000
Prepaid expenses and other current assets | (9,000) | 104,000
Accounts receivable | 28,000 | 2,390,000
Total adjustments | (189,000) | (3,141,000)
Net cash provided by operating activities | 8,599,000 | 11,260,000
Cash flows from investing activities: |  |
Proceeds from sales of equity securities | 1,016,000 | 687,000
Purchases of equity securities | (919,000) | (3,434,000)
Purchases of fixed income securities classified as available-for-sale | (17,479,000) | (498,000)
Proceeds from sales of fixed income securities classified as available-for-sale | 0 | 2,496,000
Acquisition of property and equipment | (23,000) | 0
Net cash used in investing activities | (17,405,000) | (749,000)
Cash flows from financing activities: |  |
Purchase of treasury stock at cost | (3,482,000) | (517,000)
Dividends paid | (4,747,000) | (4,207,000)
Net cash used in financing activities | (8,229,000) | (4,724,000)
Net change in cash and cash equivalents | (17,035,000) | 5,787,000
Cash, cash equivalents and restricted cash at beginning of period | 30,008,000 | 19,640,000
Cash, cash equivalents and restricted cash at end of period | $ 12,973,000 | $ 25,427,000

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