Note 12 - Accounting for the Costs of Computer Software Developed for Internal Use	12 Months Ended
Apr. 30, 2025
Notes to Financial Statements
Internal Use Software Disclosure [Text Block]	Note 12 - Accounting for the Costs of Computer Software Developed for Internal Use: The Company has adopted the provisions of the Statement of Position 98-1 (SOP 98-1), "Accounting for the Costs of Computer Software Developed for Internal Use". SOP 98-1 requires companies to capitalize as long-lived assets many of the costs associated with developing or purchasing software for internal use and amortize those costs over the software's estimated useful life in a systematic and rational manner. Such costs, when incurred, are capitalized and amortized over the expected useful life of the asset, normally 3 to 5 years. During the twelve months ended April 30, 2025, the Company capitalized $59,000 related to the third party programmers' costs. During the twelve months ended April 30, 2024, the Company capitalized $62,000 related to the third party programmers' costs. During the twelve months ended April 30, 2023, the Company capitalized $110,000 related to the third party programmers' costs. Total amortization expenses for the years ended April 30, 2025, 2024 and 2023 were $128,000, $62,000 and $49,000, respectively.

Note 12 - Accounting for the Costs of Computer Software Developed for Internal Use

12 Months Ended

Apr. 30, 2025

Internal Use Software Disclosure [Text Block]

Note 12 - Accounting for the Costs of Computer Software Developed for Internal Use:

The Company has adopted the provisions of the Statement of Position 98-1 (SOP 98-1), "Accounting for the Costs of Computer Software Developed for Internal Use". SOP 98-1 requires companies to capitalize as long-lived assets many of the costs associated with developing or purchasing software for internal use and amortize those costs over the software's estimated useful life in a systematic and rational manner. Such costs, when incurred, are capitalized and amortized over the expected useful life of the asset, normally 3 to 5 years.

During the twelve months ended April 30, 2025, the Company capitalized $59,000 related to the third party programmers' costs. During the twelve months ended April 30, 2024, the Company capitalized $62,000 related to the third party programmers' costs. During the twelve months ended April 30, 2023, the Company capitalized $110,000 related to the third party programmers' costs. Total amortization expenses for the years ended April 30, 2025, 2024 and 2023 were $128,000, $62,000 and $49,000, respectively.