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v3.24.0.1

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($) | 9 Months Ended
--- | ---
Jan. 31, 2024 | Jan. 31, 2023
Cash flows from operating activities: |  |
Net income | $ 14,232,000 | $ 14,036,000
Adjustments to reconcile net income to net cash provided by operating activities: |  |
Depreciation and amortization | 1,054,000 | 1,006,000
Investment (gains)/losses | 133,000 | (438,000)
Non-voting revenues interest in EAM Trust | (8,420,000) | (7,917,000)
Non-voting profits interest in EAM Trust | (921,000) | (599,000)
Distributions received from EAM Trust | 8,476,000 | 9,660,000
Deferred income taxes | (189,000) | 57,000
Deferred rent | (997,000) | (920,000)
Changes in operating assets and liabilities: |  |
Unearned revenue | (476,000) | (1,010,000)
Accounts payable & accrued expenses | (169,000) | (195,000)
Accrued salaries | (41,000) | (20,000)
Accrued taxes on income | (126,000) | 80,000
Prepaid and refundable income taxes | 419,000 | 278,000
Prepaid expenses and other current assets | 373,000 | 62,000
Accounts receivable | 822,000 | (102,000)
Total adjustments | (63,000) | (58,000)
Net cash provided by operating activities | 14,169,000 | 13,978,000
Cash flows from investing activities: |  |
Purchases of equity securities | (2,073,000) | (1,322,000)
Purchases of fixed income securities classified as available-for-sale | (38,855,000) | (30,205,000)
Proceeds from sales of equity securities | 1,129,000 | 1,421,000
Proceeds from sales of fixed income securities classified as available-for-sale | 32,113,000 | 9,907,000
Acquisition of property and equipment | (14,000) | (23,000)
Expenditures for capitalized software | (19,000) | 0
Net cash used in investing activities | (7,719,000) | (20,222,000)
Cash flows from financing activities: |  |
Purchase of treasury stock at cost | (338,000) | (4,487,000)
Dividends paid | (7,922,000) | (7,111,000)
Net cash used in financing activities | (8,260,000) | (11,598,000)
Net change in cash and cash equivalents | (1,810,000) | (17,842,000)
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 | $ 6,085,000 | $ 12,166,000

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