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Note 8 - Federal, State and Local Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Oct. 31, 2023 | Apr. 30, 2023
--- | --- | ---
Deferred tax liability | $ 12,537 | $ 13,129
Domestic Tax Authority [Member] |  |
Deferred gain on deconsolidation of EAM | 10,669 | 10,669
Deferred non-cash post-employment compensation | (372) | (372)
Depreciation and amortization | 53 | 59
Unrealized gain/(loss) on fixed income securities held for sale | (76) | 99
Unrealized gain on equity securities | 613 | 919
Right of Use Asset | (161) | (174)
Deferred charges | (144) | (136)
Other | (433) | (432)
Deferred tax liability | 10,149 | 10,632
State and Local Jurisdiction [Member] |  |
Deferred gain on deconsolidation of EAM | 1,935 | 2,062
Deferred non-cash post-employment compensation | (67) | (72)
Depreciation and amortization | 10 | 125
Unrealized gain/(loss) on fixed income securities held for sale | (13) | 19
Unrealized gain on equity securities | 111 | 178
Other | 412 | 185
Deferred tax liability | $ 2,388 | $ 2,497

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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(15)(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-6 + Details
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8 + Details
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- Definition Amount deferred tax asset attributable to deductible temporary differences from deferred charges, expected to be realized or consumed within one year or operating cycle, if longer. + References No definition available. + Details
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- Definition Amount of deferred tax asset attributable to deductible temporary differences from deferred non-cash postemployment compensation, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
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- Definition Amount of deferred tax (asset) liability attributable to deductible temporary differences from depreciation and amortization, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from right of use assets. + References No definition available. + Details
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- Definition The amount of deferred tax liabilities (asset) related to the unrealized loss (gain) on equity securities. + References No definition available. + Details
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- Definition The amount of deferred tax liabilities (asset) related to the unrealized loss (gain) on fixed income securities held for sale. + References No definition available. + Details
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from deferred gain on deconsolidation of subsidiary, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
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X
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