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v3.23.3

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($) | 6 Months Ended
--- | ---
Oct. 31, 2023 | Oct. 31, 2022
Cash flows from operating activities: |  |
Net income | $ 8,347,000 | $ 8,788,000
Adjustments to reconcile net income to net cash provided by operating activities: |  |
Depreciation and amortization | 691,000 | 672,000
Investment (gains)/losses | 1,478,000 | 429,000
Non-voting revenues interest in EAM Trust | (5,337,000) | (5,405,000)
Non-voting profits interest in EAM Trust | (515,000) | (426,000)
Distributions received from EAM Trust | 5,508,000 | 6,862,000
Deferred income taxes | (370,000) | (59,000)
Deferred rent | (656,000) | (605,000)
Other | (3,000) | 0
Changes in operating assets and liabilities: |  |
Unearned revenue | (1,016,000) | (883,000)
Accounts payable & accrued expenses | (231,000) | 43,000
Accrued salaries | 1,000 | 77,000
Accrued taxes on income | (352,000) | (2,000)
Prepaid and refundable income taxes | 240,000 | (911,000)
Prepaid expenses and other current assets | 318,000 | (9,000)
Accounts receivable | (2,340,000) | 28,000
Total adjustments | (2,584,000) | (189,000)
Net cash provided by operating activities | 5,763,000 | 8,599,000
Cash flows from investing activities: |  |
Proceeds from sales of equity securities | 999,000 | 1,016,000
Purchases of equity securities | (993,000) | (919,000)
Purchases of fixed income securities classified as available-for-sale | (23,079,000) | (17,479,000)
Proceeds from sales of fixed income securities classified as available-for-sale | 19,265,000 | 0
Acquisition of property and equipment | 0 | (23,000)
Net cash used in investing activities | (3,808,000) | (17,405,000)
Cash flows from financing activities: |  |
Purchase of treasury stock at cost | (338,000) | (3,482,000)
Dividends paid | (5,283,000) | (4,747,000)
Net cash used in financing activities | (5,621,000) | (8,229,000)
Net change in cash and cash equivalents | (3,666,000) | (17,035,000)
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 | $ 4,229,000 | $ 12,973,000

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