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v3.23.2

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($) | 3 Months Ended
--- | ---
Jul. 31, 2023 | Jul. 31, 2022
Cash flows from operating activities: |  |
Net income | $ 4,859,000 | $ 4,458,000
Adjustments to reconcile net income to net cash provided by operating activities: |  |
Depreciation and amortization | 348,000 | 334,000
Investment (gains)/losses | (221,000) | (145,000)
Non-voting revenues interest in EAM Trust | (2,616,000) | (2,782,000)
Non-voting profits interest in EAM Trust | (241,000) | (233,000)
Distributions received from EAM Trust | 2,674,000 | 3,871,000
Deferred income taxes | 40,000 | (88,000)
Deferred rent | (326,000) | (301,000)
Other | (352,000) | (36,000)
Changes in operating assets and liabilities: |  |
Unearned revenue | (1,347,000) | (1,351,000)
Accounts payable & accrued expenses | (201,000) | (229,000)
Accrued salaries | 25,000 | 87,000
Accrued taxes on income | 1,289,000 | 827,000
Prepaid and refundable income taxes | 322,000 | 458,000
Prepaid expenses and other current assets | 186,000 | 108,000
Accounts receivable | 619,000 | 358,000
Total adjustments | 199,000 | 878,000
Net cash provided by operating activities | 5,058,000 | 5,336,000
Cash flows from investing activities: |  |
Proceeds from sales of equity securities | 516,000 | 576,000
Purchases of equity securities | (513,000) | (479,000)
Purchases of fixed income securities classified as available-for-sale | (16,020,000) | (15,551,000)
Proceeds from sales of fixed income securities classified as available-for-sale | 15,750,000 | 0
Acquisition of property and equipment | 0 | (23,000)
Net cash used in investing activities | (267,000) | (15,477,000)
Cash flows from financing activities: |  |
Purchase of treasury stock at cost | (188,000) | (2,382,000)
Dividends paid | (2,642,000) | (2,378,000)
Net cash used in financing activities | (2,830,000) | (4,760,000)
Net change in cash and cash equivalents | 1,961,000 | (14,901,000)
Cash, cash equivalents and restricted cash at beginning of period | 7,895,000 | 30,008,000
Cash, cash equivalents and restricted cash at end of period | $ 9,856,000 | $ 15,107,000

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