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Note 2 - Supplementary Cash Flows Information

12 Months Ended

Apr. 30, 2025

Notes to Financial Statements

Cash Flow, Supplemental Disclosures [Text Block]

Note 2 - Supplementary Cash Flow Information:

Reconciliation of Cash, Cash Equivalents, and Restricted Cash:

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Consolidated Statement of Cash Flows that sum to the total of the same such amounts shown in the Consolidated Statement of Cash Flows.

		Fiscal Years Ended April 30,
($ in thousands)		2025				2024				2023
Cash and cash equivalents		$	34,077			$	4,390			$	7,590
Restricted cash			305				305				305
Total cash, cash equivalents, and restricted cash shown in the Consolidated Statement of Cash Flows		$	34,382			$	4,695			$	7,895

Income Tax Payments:

The Company made income tax payments as follows:

			Fiscal Years Ended April 30,
($ in thousands)		2025				2024				2023
State and local income tax payments		$	1,179			$	1,090			$	923
Federal income tax payments		$	5,058			$	5,448			$	4,425

See Note 3 - Related Party Transactions for tax amounts associated with Arnold Bernhard and Co., Inc. (“AB&Co.” or the "Parent").

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- Definition

The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/230/tableOfContent

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- References

No definition available.

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