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Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($) | 3 Months Ended | 15 Months Ended
--- | --- | ---
Jul. 31, 2024 | Jul. 31, 2023 | Jul. 31, 2024
Cash flows from operating activities: |  |  |
Net income | $ 5,887,000 | $ 4,859,000 | $ 4,859,000
Adjustments to reconcile net income to net cash provided by operating activities: |  |  |
Depreciation and amortization | 294,000 | 348,000 |
Investment (gains)/losses | (950,000) | (221,000) |
Non-voting revenues interest in EAM Trust | (3,680,000) | (2,616,000) |
Non-voting profits interest in EAM Trust | (561,000) | (241,000) |
Distributions received from EAM Trust | 4,004,000 | 2,674,000 |
Deferred income taxes | 315,000 | 40,000 |
Deferred rent | (292,000) | (326,000) |
Other | 0 | (352,000) |
Changes in operating assets and liabilities: |  |  |
Unearned revenue | (1,205,000) | (1,347,000) |
Accounts payable & accrued expenses | (563,000) | (201,000) |
Accrued salaries | (125,000) | 25,000 |
Accrued taxes on income | 1,287,000 | 1,289,000 |
Prepaid and refundable income taxes | 209,000 | 322,000 |
Prepaid expenses and other current assets | 70,000 | 186,000 |
Accounts receivable | 81,000 | 619,000 |
Total adjustments | (1,116,000) | 199,000 |
Net cash provided by operating activities | 4,771,000 | 5,058,000 |
Cash flows from investing activities: |  |  |
Purchases of equity securities | (4,520,000) | (513,000) |
Purchases of fixed income securities classified as available for sale | (2,450,000) | (16,020,000) |
Proceeds from sales of equity securities | 90,000 | 516,000 |
Proceeds from sales of fixed income securities classified as available for sale | 16,357,000 | 15,750,000 |
Acquisition of property and equipment | (4,000) | 0 |
Net cash used in investing activities | 9,473,000 | (267,000) |
Cash flows from financing activities: |  |  |
Purchase of treasury stock at cost | (179,000) | (188,000) |
Dividends paid | (2,827,000) | (2,642,000) |
Net cash used in financing activities | (3,006,000) | (2,830,000) |
Net change in cash and cash equivalents | 11,238,000 | 1,961,000 |
Cash, cash equivalents and restricted cash at beginning of period | 4,695,000 | 7,895,000 | 7,895,000
Cash, cash equivalents and restricted cash at end of period | $ 15,933,000 | $ 9,856,000 | $ 15,933,000

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