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INVENTORIES (Tables)

6 Months Ended

Oct. 31, 2012

Inventory Disclosure [Abstract]

Inventories Reported at Lower of Cost or Market

Inventories, which are reported at the lower of cost or market, consist of the following:

		October 31, 2012				April 30, 2012
		(In thousands)
Raw Materials and Component Parts		$	17,058			$	15,813
Work in Progress			15,478				15,762
Finished Goods			2,811				2,724
		$	35,347			$	34,299

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- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 2

-Paragraph 6

-Subparagraph a,b,c

-Article 5

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