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v3.23.2

Note 2 - Investments (Details Textual) - USD ($) | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Jul. 31, 2023 | Jul. 31, 2022 | Apr. 30, 2023 | Apr. 30, 2022
Equity Securities, FV-NI, Cost | $ 10,162,000 |  | $ 10,169,000 |
Equity Securities, FV-NI | 14,765,000 |  | 14,546,000 |
Proceeds from Sale of Equity Securities, FV-NI | 516,000 | $ 576,000 |  |
Other Comprehensive Income (Loss), Available-for-Sale Securities Adjustment, Net of Tax, Portion Attributable to Parent | (212,000) | 5,000 |  |
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, Tax | (58,000) | 2,000 |  |
Equity Securities, FV-NI, Gain (Loss) | (4,000) |  | (11,000) |
Equity Method Investments | 58,958,000 |  | 58,775,000 |
EAM Trust [Member] |  |  |  |
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 |  | 0 |
Percentage of Non Voting Profit Interest | 50.00% |  |  |
Accrued Non Voting Revenues and Non Voting Profits Interests Payable | $ 2,833,000 |  | 2,601,000 |
Fixed Income Securities [Member] |  |  |  |
Proceeds from Sale and Maturity of Debt Securities, Available-for-Sale | 15,750,000 | $ 0 |  |
AOCI, Debt Securities, Available-for-Sale, Adjustment, after Tax | 204,000 |  | 473,000 |
Other Comprehensive Income (Loss), Available-for-Sale Securities Adjustment, Net of Tax, Portion Attributable to Parent | 270,000 |  | 503,000 |
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, Tax | $ 58,000 |  | $ 105,000 |
Debt Securities, Available-for-Sale, Weighted Average Yield | 3.76% |  | 2.55% |
Fixed Income Securities [Member] | AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] |  |  |  |
AOCI Tax, Attributable to Parent | $ 42,000 |  | $ 99,000 |

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- Definition Amount, after tax, of accumulated unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14 + Details
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- Definition Weighted average yield of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1403 -Paragraph (a) -Publisher SEC + Details
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- Definition This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1 + Details
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