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Income Taxes (Tables)

12 Months Ended

Apr. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

The Loss before (benefit) provision for income taxes consisted of (in thousands):

		Year Ended April 30,
		2020				2019
U.S.		$	(11,768	)		$	(4,713	)
Foreign			-				2,240
		$	(11,768	)		$	(2,473	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The (benefit) provision for income taxes consisted of the following (in thousands):

		Year Ended April 30,
		2020				2019
Current:
Federal		$	(1,713	)		$	8
Foreign			-				196
State			(37	)			99
Current (benefit) provision			(1,750	)			303
Deferred:
Federal			9				-
Foreign			-				(247	)
State			(1	)			-
Deferred tax (benefit)			8				(247	)
Total (benefit) provision		$	(1,742	)		$	56

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The following table reconciles the reported income tax (benefit) expense, recorded primarily due to the (i) enactment of the CARES Act, which allowed the Company to recognize a tax benefit for a portion of its pretax loss, (ii) state and local taxes, (iii) and a change in the valuation allowance, with the amount computed using the federal statutory income tax rate (in thousands):

		Year Ended April 30,
		2020				2019
Statutory rate		$	(2,471	)		$	(519	)
State and local tax			(417	)			(32	)
Valuation allowance on deferred tax assets			2,009				1,419
Effect of foreign operations			-				(51	)
Nondeductible expenses			(134	)			87
Sale of Subsidiary Stock			-				(863	)
Uncertain tax positions			-				101
Nontaxable life insurance cash value increase			(73	)			(120	)
Tax credits			(46	)			(28	)
Change in tax rate			(120	)			225
Impact of CARES Act			(592	)			-
Other items			102				(163	)
Total (benefit) expense		$	(1,742	)		$	56

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred taxes are as follows (in thousands):

		Year Ended April 30,
		2020				2019
Deferred tax assets:
Employee benefits		$	4,794			$	5,092
Inventory			1,904				1,649
Accounts receivable			207				204
Tax credits			1,610				1,300
Other assets			1,073				148
Lease Liability			2,807				-
Capital Loss carry-forward			2,515				2,455
Net operating loss carryforwards			6,185				5,556
Total deferred tax asset			21,095				16,404
Deferred tax liabilities:
Property, plant and equipment			(1,518	)			(1,344	)
Right of use asset			(2,696	)
Other liabilities			(193	)			(343	)
Deferred state income tax			(842	)			(767	)
Net deferred tax asset			15,846				13,950
Valuation allowance			(15,854	)			(13,950	)
Net deferred tax (liability) asset		$	(8	)		$	-

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amounts of unrecognized tax benefits, is as follows (in thousands):

		2020				2019
Balance at the beginning of the fiscal year		$	1,258			$	1,264
Additions based on positions taken in the fiscal year ended April 30, 2020			15				-
Additions based on positions taken in prior years			119				142
Decreases based on positions taken in prior years			(2	)			(119	)
Lapse in statute of limitations			(36	)			(29	)
Balance at the end of the fiscal year		$	1,354			$	1,258

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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