<SEC-DOCUMENT>0001185185-20-001323.txt : 20200914
<SEC-HEADER>0001185185-20-001323.hdr.sgml : 20200914
<ACCEPTANCE-DATETIME>20200914163037
ACCESSION NUMBER:		0001185185-20-001323
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		62
CONFORMED PERIOD OF REPORT:	20200731
FILED AS OF DATE:		20200914
DATE AS OF CHANGE:		20200914

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FREQUENCY ELECTRONICS INC
		CENTRAL INDEX KEY:			0000039020
		STANDARD INDUSTRIAL CLASSIFICATION:	INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825]
		IRS NUMBER:				111986657
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08061
		FILM NUMBER:		201173470

	BUSINESS ADDRESS:	
		STREET 1:		55 CHARLES LINDBERGH BLVD
		CITY:			MITCHEL FIELD
		STATE:			NY
		ZIP:			11553
		BUSINESS PHONE:		5167944500

	MAIL ADDRESS:	
		STREET 1:		55 CHARLES LINDBERGH BOULEVARD
		CITY:			MITCHELL FIELD
		STATE:			NY
		ZIP:			11553
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>freqelec20200731_10q.htm
<DESCRIPTION>FORM 10-Q
<TEXT>
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	<title>freqelec20200731_10q.htm</title>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 16pt; margin: 0pt; text-align: center;"><b>UNITED STATES</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 16pt; margin: 0pt; text-align: center;"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">WASHINGTON, D.C. 20549&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 16pt; margin: 0pt; text-align: center;"><b>FORM 10-Q</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>(Mark one)</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&#9746;&nbsp;QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">For the Quarterly Period ended July 31, 2020</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>OR</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&#9744;&nbsp;TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">For the transition period from __________ to __________</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Commission File No. 1-8061</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:18pt;margin:0pt;text-align:center;"><u><b>FREQUENCY ELECTRONICS, INC.</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Exact name of Registrant as specified in its charter)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><u><b>Delaware</b></u></p>
			</td>
			<td style="vertical-align:middle;width:50%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><u><b>11-1986657</b></u></p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(State or other jurisdiction of</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">incorporation or organization)</p>
			</td>
			<td style="vertical-align:top;width:50%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(I.R.S. Employer Identification No.)</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><u><b>55 CHARLES LINDBERGH BLVD., MITCHEL FIELD, N.Y.</b></u></p>
			</td>
			<td style="vertical-align:middle;width:50%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><u><b>11553</b></u></p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Address of principal executive offices)</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Zip Code)</p>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Registrant&#8217;s telephone number, including area code: <b>516-794-4500</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Securities registered pursuant to Section 12(b) of the Act:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Title of each class</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Trading Symbol</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Name of each exchange on&nbsp;which registered</p>
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			<td style="vertical-align: top; border: 1px solid black; width: 37%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Common Stock (par value $1.00 per share)</b></p>
			</td>
			<td style="vertical-align: top; border-bottom: 1px solid black; width: 26%; border-top: 1px solid black; border-right: 1px solid black; border-image: initial;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FEIM</b></p>
			</td>
			<td style="vertical-align: top; border-bottom: 1px solid black; width: 37%; border-top: 1px solid black; border-right: 1px solid black; border-image: initial;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;NASDAQ Global Market</b></p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.&nbsp;&nbsp;&nbsp;Yes&nbsp;&#9746;&nbsp;&nbsp; No &#9744;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).&nbsp;&nbsp;&nbsp;Yes&nbsp;&#9746;&nbsp;&nbsp; No &#9744;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.&nbsp;&nbsp;See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Large accelerated filer &#9744;</p>
			</td>
			<td style="vertical-align:middle;width:44.2%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Accelerated filer &#9744;</p>
			</td>
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			<td style="vertical-align:middle;width:55.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Non-accelerated filer &#9746;&nbsp;</p>
			</td>
			<td style="vertical-align:middle;width:44.2%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Smaller Reporting Company &#9746;</p>
			</td>
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			<td style="vertical-align:middle;width:55.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Emerging growth company &#9744;</p>
			</td>
			<td style="vertical-align:middle;width:44.2%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
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</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Exchange Act. &#9744;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).&nbsp;&nbsp; Yes &#9744;&nbsp;&nbsp;&nbsp;No &#9746;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">APPLICABLE ONLY TO CORPORATE ISSUERS:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">The number of shares outstanding of Registrant&#8217;s Common Stock, par value $1.00 as of September 10, 2020 &#8211; 9,162,566</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt 7.2pt;text-align:left;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><a id="toc" name="toc" title="toc"></a>TA</b><b>BLE OF CONTENTS</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

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			<td style="vertical-align:top;width:93%;">&nbsp;</td>
			<td style="vertical-align:top;border-bottom:solid 1px #000000;;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Page No.</b></p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Part I. Financial Information:</b></p>
			</td>
			<td style="vertical-align:top;width:7%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:27pt;"><a href="#i1" style="-sec-extract:exhibit;">Item 1 - Financial Statements:</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
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			<td style="vertical-align:top;width:93%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left; text-indent: 45pt;"><a href="#bs" style="-sec-extract:exhibit;">Condensed Consolidated Balance Sheets &#8211; July 31, 2020 (unaudited) and April 30, 2020</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">3</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
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			<td style="vertical-align:top;width:93%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left; text-indent: 45pt;"><a href="#ops" style="-sec-extract:exhibit;">Condensed Consolidated Statements of Operations and Comprehensive Loss Three Months Ended&nbsp;July 31, 2020 and 2019 (unaudited)</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">4</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left; text-indent: 45pt;"><a href="#cf" style="-sec-extract:exhibit;">Condensed Consolidated Statements of Cash Flows Three Months Ended July 31, 2020 and 2019 (unaudited)</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">5</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
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			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
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			<td style="vertical-align:top;width:93%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left; text-indent: 45pt;"><a href="#se" style="-sec-extract:exhibit;">Condensed Consolidated Statements of Changes in Stockholders&#8217; Equity Three Months Ended July 31, 2020 and 2019 (unaudited)</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">6</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
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		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left; text-indent: 45pt;"><a href="#notes" style="-sec-extract:exhibit;">Notes to Condensed Consolidated Financial Statements (unaudited)</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">7-16</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:27pt;"><a href="#i2" style="-sec-extract:exhibit;">Item 2 - Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">17-22</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:27pt;"><a href="#i3" style="-sec-extract:exhibit;">Item 3&nbsp;- Quantitative and Qualitative Disclosures About Market Risk</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">23</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:27pt;"><a href="#i4" style="-sec-extract:exhibit;">Item 4 - Controls and Procedures</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">23</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Part II. Other Information:</b></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:27pt;"><a href="#p2i1" style="-sec-extract:exhibit;">Item 1 &#8211; Legal Proceedings</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">24</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">&nbsp;</td>
			<td style="vertical-align:top;width:7%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:27pt;"><a href="#p2i6" style="-sec-extract:exhibit;">Item 6 - Exhibits</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">25</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:27pt;"><a href="#sig" style="-sec-extract:exhibit;">Signatures</a></p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">26</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:93%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM">&nbsp;</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">&nbsp;</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>PART I. FINANCIAL INFORMATION&nbsp;&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b><a id="i1" name="i1" title="i1"></a>Item 1.&nbsp; </b><u><b>Financial Statements</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><a id="bs" name="bs" title="bs"></a>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Condensed Consolidated Balance Sheets</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands except par value)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>July 31,</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>April 30,</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(UNAUDITED)</p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 70%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>ASSETS:</b></p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Current assets:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Cash and cash equivalents</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,431</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,808</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Marketable securities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,011</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,570</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Accounts receivable, net of allowance for doubtful accounts of $183 at July 31, 2020</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">and April 30, 2020</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,201</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">4,392</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Costs and estimated earnings in excess of billings, net</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,932</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,953</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Inventories, net</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">21,683</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">22,958</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Prepaid income taxes</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">525</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">849</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Prepaid expenses and other</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,850</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,705</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Total current assets</p>
			</td>
			<td id=".lead.2" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; border-bottom: 1px rgb(0, 0, 0); text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">49,633</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; border-bottom: 1px rgb(0, 0, 0); text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">51,235</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Property, plant and equipment, at cost, net of&nbsp;accumulated depreciation and amortization</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,731</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">11,267</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Goodwill</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">617</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">617</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Cash surrender value of life insurance</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">14,964</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">14,790</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Other assets</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,453</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,503</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Right-of-Use assets &#8211; operating leases</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">10,546</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">10,864</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:18pt;"><b>Total assets</b></p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><b>$</b></td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><b>88,944</b></td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><b>$</b></td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><b>91,276</b></td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>LIABILITIES AND STOCKHOLDERS&#8217; EQUITY:</b></p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Current liabilities:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Accounts payable &#8211; trade</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,461</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,424</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Accrued liabilities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,924</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,982</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Loss provision accrual</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">519</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">748</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Operating lease liability</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,822</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,869</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Current debt</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,012</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,965</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:37.45pt;">Total current liabilities</p>
			</td>
			<td id=".lead.2" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; border-bottom: 1px rgb(0, 0, 0); text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,738</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; border-bottom: 1px rgb(0, 0, 0); text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">12,988</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Deferred compensation</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">14,334</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">14,258</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Deferred taxes</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">8</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">8</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Operating lease liability &#8211; non-current</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,172</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,444</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Deferred rent and other liabilities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">357</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">342</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&nbsp;&nbsp;&nbsp;Total liabilities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">34,609</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">37,040</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Commitments and contingencies</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Stockholders&#8217; equity:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Preferred stock - $1.00 par value; authorized 600 shares, no shares issued</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">-</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">-</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 37.5pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:37.5pt;margin-right:0pt;margin-top:0pt;text-align:left;text-indent:-1.5pt;">Common stock - $1.00 par value; authorized 20,000 shares, 9,164 shares issued and 9,160 shares outstanding at July 31, 2020; 9,121 shares outstanding at April 30, 2020</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,164</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,164</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Additional paid-in capital</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">56,927</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">56,914</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Accumulated deficit</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(12,399</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(12,137</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">53,692</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">53,941</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Common stock reacquired and held in treasury -</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">at cost (4 shares at July 31, 2020 and 43 shares at April 30, 2020)</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(18</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(195</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Accumulated other comprehensive income</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">661</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">490</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Total stockholders&#8217; equity</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">54,335</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">54,236</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:18pt;"><b>Total liabilities and stockholders&#8217; equity</b></p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><b>$</b></td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><b>88,944</b></td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><b>$</b></td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><b>91,276</b></td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">See accompanying notes to condensed consolidated financial statements.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">3</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left"><b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><a id="ops" name="ops" title="ops"></a>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Condensed Consolidated Statements of Operations and Comprehensive Loss</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Three Months Ended July 31,</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands except per share data)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2020</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>201</b><b>9</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 70%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Condensed Consolidated Statements of Operations</b></p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Revenues</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">12,951</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">12,554</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Cost of revenues</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">8,863</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">8,601</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Gross margin</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">4,088</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,953</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Selling and administrative expenses</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,228</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,453</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Research and development expense</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,197</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,280</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Operating loss</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(337</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(780</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Other income (expense):</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Investment income</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">107</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">177</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Interest expense</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(39</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(24</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Other income (expense), net</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">16</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">56</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Loss&nbsp;before provision for income taxes</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(253</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(571</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Provision&nbsp;for income taxes</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">9</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">20</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Net loss</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(262</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(591</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Net loss&nbsp;per common share:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Basic and diluted loss per share</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(0.03</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(0.07</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Weighted average shares outstanding:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Basic and diluted</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,139</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,001</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><u><b>Condensed Consolidated Statements of Comprehensive Loss</b></u></p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:1.8pt;">Net loss</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(262</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(591</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Unrealized gain (loss) on marketable securities:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Change in market value of marketable securities before</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&nbsp;reclassification, net of tax</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">173</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">135</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Reclassification adjustment for realized gains included in</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&nbsp;net income, net of tax</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">)</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Total unrealized gain on marketable securities, net of tax</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">171</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">134</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Comprehensive loss</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(91</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(457</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">See accompanying notes to condensed consolidated financial statements.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">4</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><a id="cf" name="cf" title="cf"></a>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Condensed Consolidated Statements of Cash Flows</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Three Months Ended July 31,</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>201</b><b>9</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 70%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Cash flows from operating activities:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Net loss</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(262</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(591</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Non-cash charges to earnings</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,205</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,506</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Net changes in operating assets and liabilities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(881</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1,762</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;&nbsp;&nbsp;Net cash provided by operating activities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">62</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">153</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Cash flows from investing activities:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Proceeds on redemption of marketable securities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">725</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">750</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Purchase of marketable securities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">-</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(1,435</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Purchase of fixed assets and other assets</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(211</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(912</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Net cash provided by&nbsp;(used in) investing activities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">514</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1,597</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Net cash used&nbsp;in financing activities:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:33pt;">Repayment of PPP Loan</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(4,965</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">-</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:33pt;">Proceeds from UBS line of credit</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,012</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1,953</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Net decrease in cash and cash equivalents</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(1,377</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">)</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(1,444</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Cash and cash equivalents at beginning of period</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,808</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,683</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Cash and cash equivalents at end of period</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">2,431</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">2,239</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1">&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Supplemental disclosures of cash flow information:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Cash paid during the period for:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Interest</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">39</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">24</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Income taxes</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">See accompanying notes to condensed consolidated financial statements.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">5</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><a id="se" name="se" title="se"></a>FREQUENCY ELECTRONICS, INC. AND SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Condensed Consolidated Statements of Changes in Stockholders&#8217; Equity</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Three Months Ended July 31, 2020 and July 31, 2019</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands except share data)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

		<tr>
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:8.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Additional</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:11.2%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;width:16.2%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Treasury stock</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:11.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Accumulated other</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:17%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Common Stock</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:8.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>paid in</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:11.2%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Accumulated</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:16.2%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>(at cost)</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:11.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>comprehensive</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:8.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Shares</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Amount</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:8.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>capital</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:11.2%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Deficit</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Shares</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Amount</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:11.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Income (loss)</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Balance at April 30, 2019</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,163,940</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,164</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">56,831</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(2,111</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">183,661</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(841</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">46</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">63,089</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Contribution of stock to 401(k) plan</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">74</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(10,906</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">50</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">124</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Stock-based compensation expense</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">80</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">80</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(189</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(41,325</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">189</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Other comprehensive income, net of tax</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">134</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">134</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Net loss</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(591</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(591</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Balance at July 31, 2019</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,163,940</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,164</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">56,796</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(2,702</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">131,430</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(602</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">180</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:6.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">62,836</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

		<tr>
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:8.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Additional</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:10.6%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;width:16.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Treasury stock</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:11.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Accumulated other</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:17.2%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Common Stock</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:8.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>paid in</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:10.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Accumulated</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:16.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>(at cost)</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;width:11.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>comprehensive</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:8.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Shares</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Amount</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:8.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>capital</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Deficit</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Shares</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Amount</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:11.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Income</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Balance at April 30, 2020</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,163,940</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,164</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">56,914</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(12,137</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">42,696</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(195</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">490</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">54,236</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Contribution of stock to 401(k) plan</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">68</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(14,926</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">68</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">136</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Stock-based compensation expense</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">54</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">54</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(109</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(23,808</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">109</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Other comprehensive income, net of tax</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">171</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">171</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Net loss</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(262</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(262</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:19.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Balance at July 31, 2020</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,163,940</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,164</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:7.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">56,927</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(12,399</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,962</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(18</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:0.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:10.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">661</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:6.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">54,335</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">See accompanying notes to condensed consolidated financial statements.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
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<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">6</div>
</div>
</div>

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<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><a id="notes" name="notes" title="notes"></a>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE A &#8211; CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In the opinion of management of Frequency Electronics, Inc. (the &#8220;Company&#8221;), the accompanying unaudited condensed consolidated interim financial statements reflect all adjustments (which include only normal recurring adjustments) necessary to present fairly, in all material respects, the consolidated financial position of the Company as of July 31, 2020 and the results of its operations and cash flows for the three months ended July 31, 2020 and July 31, 2019.&nbsp;&nbsp;The April 30, 2020 condensed consolidated balance sheet was derived from audited financial statements.&nbsp;&nbsp;Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (&#8220;U.S. GAAP&#8221;) have been condensed or omitted.&nbsp;&nbsp;These condensed consolidated financial statements should be read in conjunction with the Company&#8217;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020 with the Securities and Exchange Commission, and the financial statements and notes thereto.&nbsp;&nbsp;The results of operations for such interim periods are not necessarily indicative of the operating results for the full fiscal year.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>COVID-19 Pandemic and the CARES Act</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On January 30, 2020, the World Health Organization (&#8220;WHO&#8221;) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the &#8220;COVID-19 outbreak&#8221;) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic may have on the Company&#8217;s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2021.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company faces various risks related to COVID-19 outbreak. The Company is dependent on its workforce to deliver its products primarily to the U.S. Government. If significant portions of the Company&#8217;s workforce are unable to work effectively, or if the U.S. Government and/or other customers&#8217; operations are curtailed due to illness, quarantines, government actions, facility closures, or other restrictions in connection with the COVID-19 pandemic, the Company&#8217;s operations will likely be impacted. The Company may be unable to perform fully on its contracts and costs may increase as a result of the COVID-19 outbreak. These cost increases may not be fully recoverable or adequately covered by insurance.&nbsp; Since the COVID-19 outbreak began, no facilities have been fully shut down (other than temporarily for disinfecting) and such measures to disinfect facilities have not had a significant impact on production. Certain of the Company&#8217;s vendors have been unable to deliver materials on time due to the COVID-19 outbreak.&nbsp; Such delays have negatively impacted the Company&#8217;s production, and the Company plans to continue to monitor these and its other vendors and, if necessary, seek alternative suppliers.&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">At this time, the Company&#8217;s management cannot predict the impact of the COVID-19 pandemic, but management continues to monitor the situation, to assess further possible implications to operations, the supply chain, and customers, and to take actions in an effort to mitigate adverse consequences. Further, the pandemic may have an adverse effect on the Company&#8217;s results of operations, financial position, and liquidity in fiscal year 2021.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On March 27, 2020, President Trump signed into law the &#8220;Coronavirus Aid, Relief, and Economic&nbsp;Security (CARES) Act.&#8221; The CARES Act, among other things, includes provisions relating to&nbsp;refundable payroll tax credits, deferment of employer side social security payments, net operating&nbsp;loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest&nbsp;deduction limitations, increased limitations on qualified charitable contributions, and technical&nbsp;corrections to tax depreciation methods for qualified improvement property. The CARES Act also appropriated funds for the Small Business Administration (SBA) Paycheck Protection Program loans that are forgivable in&nbsp;certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID-19.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

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<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">7</div>
</div>
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<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
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<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE B &#8211; EARNINGS PER SHARE</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt 7.2pt;text-align:justify;text-indent:36pt;">Reconciliation of the weighted average shares outstanding for basic and diluted loss per share for the three months ended July 31, 2020 and 2019, respectively, were as follows:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31,</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>201</b><b>9</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Weighted average shares outstanding:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Basic EPS Shares outstanding (weighted average)</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,139,130</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,001,324</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Effect of Dilutive Securities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">**</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">**</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Basic and Diluted EPS Shares outstanding</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,139,130</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,001,324</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">**For the three-month periods ended July 31, 2020 and 2019 dilutive securities are excluded from the calculation of earnings per share since the inclusion of such shares would be antidilutive due to the net loss for both periods.&nbsp;&nbsp;Basic and diluted shares outstanding for the three months ended July 31, 2020 and 2019 are 9,139,130 and 9,001,324, respectively. Additionally, there are anti-dilutive exercisable shares excluded in the above table for the three months ended July 31, 2020 and 2019 of 676,000 and 1,201,125, respectively.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE C &#8211; COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">At July 31, 2020 and April 30, 2020, costs and estimated earnings in excess of billings, net, consisted of the following:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>July 31, 20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>April 30, 20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Costs and estimated earnings in excess of billings</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">17,466</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,460</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Billings in excess of costs and estimated earnings</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(10,534</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(3,507</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Net asset</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">6,932</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">6,953</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Such amounts represent revenue recognized on long-term contracts that had not been billed at the balance sheet dates or represent a liability for amounts billed in excess of the revenue recognized.&nbsp;&nbsp;Amounts are billed to customers pursuant to contract terms. In general, the recorded amounts will be billed and collected or revenue recognized within twelve months of the balance sheet date.&nbsp;&nbsp;Revenue on these long-term contracts is accounted for on the percentage of completion (&#8220;POC&#8221;) basis. During the three months ended July 31, 2020 and 2019, revenue recognized under POC contracts was approximately $11.7 million and $11.5 million, respectively. If contract losses are anticipated, costs and estimated earnings in excess of billings are reduced for the full amount of such losses when they are determinable. Contract losses of approximately $611,000 and $314,000 were recorded for the three months ended July 31, 2020 and July 31, 2019, respectively.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE D &#8211; TREASURY STOCK TRANSACTIONS</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">During the three month period ended July 31, 2020, the Company made contributions of 14,926 shares of its common stock held in treasury to the Company&#8217;s profit-sharing plan and trust under Section 401(k) of the Internal Revenue Code.&nbsp;&nbsp;Such contributions are in accordance with the Company&#8217;s discretionary match of employee voluntary contributions to this plan.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">8</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE E &#8211; INVENTORIES</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Inventories, which are reported at the lower of cost and net realizable value, consisted of the following:&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>July 31, 20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>April 30, 20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Raw Materials and Component Parts</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">13,942</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">15,470</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Work in Progress</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,788</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,104</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Finished Goods</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">953</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,384</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">21,683</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">22,958</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The amounts above are net of reserves of $6.8 million and $6.6 million as of July 31, 2020 and April 30, 2020, respectively.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE F &#8211; RIGHT-OF-USE ASSETS AND LEASE LIABILITIES</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company&#8217;s leases primarily represent offices, warehouses, vehicles, and manufacturing and research and development facilities which expire at various times through 2029 and are generally operating leases. Contractual arrangements are evaluated at inception to determine if the agreement contains a lease. Certain lease agreements contain renewal options, rent abatement, and escalation clauses that are factored into our determination of lease payments when appropriate. Right-of-use (&#8220;ROU&#8221;) assets and lease liabilities are recorded based on the present value of future lease payments which will factor in certain qualifying initial direct costs incurred as well as any lease incentives that may have been received. Lease expenses for operating lease payments are recognized on a straight-line basis over the lease term. Lease terms may factor in options to extend or terminate the lease.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company elected the practical expedient for short-term leases which allows leases with terms of twelve months or less to be recorded on a straight-line basis over the lease term without being recognized on the balance sheet.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Effective May 1, 2019, the Company adopted ASU 2016-02. The table below presents ROU assets and liabilities recorded on the respective consolidated balance sheets, related to ASU 2016-02 (in thousands):</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 23.2%; border-bottom: 1px solid black;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Classification</b></p>
			</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>July 31, 2020</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D4" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>April 30</b><b>, 20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>(unaudited)</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B4" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 38.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>Assets</b></p>
			</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B3" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".lead.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B4" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating lease ROU assets</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Right-of-Use assets leases</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,546</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.4" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,864</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td>&nbsp;</td>
			<td>&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
			<td id=".lead.B4">&nbsp;</td>
			<td id=".symb.B4">&nbsp;</td>
			<td id=".amt.B4">&nbsp;</td>
			<td id=".trail.B4">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>Liabilities</b></p>
			</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B3" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".lead.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".amt.B4" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
			<td id=".trail.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&nbsp;</b></td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating lease liabilities (short-term)</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Lease liability, current</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,822</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.4" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,869</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Operating lease liabilities (long-term)</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Lease liability, non-current</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">9,172</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.4" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">9,444</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="2" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total lease liabilities</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,994</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.4" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">11,313</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Total operating lease expense was $478,000 and $504,000 for the three months ended July 31, 2020 and July 31, 2019, the majority of which is included in cost of revenues and the remaining amount in selling and administrative expenses on the unaudited condensed consolidated statements of operations. There were no new leases entered into during the three months ended July 31, 2020.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">9</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities recorded on the unaudited consolidated balance sheet as of July 31, 2020:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:80%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

		<tr>
			<td colspan="4" style="vertical-align:bottom;width:98.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fiscal Year Ending </b><b>July 31</b><b>,</b></p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td colspan="4" style="vertical-align:bottom;width:98.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>(</b>in thousands<b>)</b></p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Remainder of 2021</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,312</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2022</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,886</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2023</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,815</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2024</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,834</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2025</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,723</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Thereafter</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">5,492</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Total lease payments</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">14,062</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Less imputed interest</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(3,068</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">)</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Present value of future lease payments</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">10,994</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Less current obligations under leases</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(1,822</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Long-term lease obligations</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,172</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">As of July 31, 2020, the weighted-average remaining lease term for all operating leases was 8.1 years. The Company does not generally have access to the rate implicit in the leases and therefore utilized the Company&#8217;s borrowing rate as the discount rate. The weighted average discount rate for operating leases as of July 31, 2020 was 6.20%.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE G &#8211; SEGMENT INFORMATION</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company operates under two reportable segments based on the geographic locations of its subsidiaries:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

		<tr>
			<td style="vertical-align:middle;width:4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:5.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(1)</p>
			</td>
			<td style="vertical-align:top;width:90.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">FEI-NY &#8211; operates out of New York and its operations consist principally of precision time and frequency control products used in three principal markets: satellites (both commercial and U.S. Government-funded); terrestrial cellular telephone or other ground-based telecommunication stations; and other components and systems for the U.S. military.</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">The FEI-NY segment also includes the operations of the Company&#8217;s wholly-owned subsidiary, FEI-Elcom. FEI-Elcom, in addition to its own product line, provides design and technical support for the FEI-NY segment&#8217;s satellite business.</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

		<tr>
			<td style="vertical-align:middle;width:4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:5.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(2)</p>
			</td>
			<td style="vertical-align:top;width:90.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">FEI-Zyfer &#8211; operates out of California and its products incorporate Global Positioning System (GPS) technologies into systems and subsystems for secure communications, both government and commercial, and other locator applications. FEI-Zyfer&#8217;s products also incorporate precision time references for terrestrial secure communications and command and control, and frequency products that incorporate GPS.&nbsp; FEI-Zyfer&#8217;s GPS capability complements the Company&#8217;s existing technologies and permits the combined entities to provide a broader range of embedded systems for a variety of timing functions and anti-spoofing (&#8220;SAASM&#8221;) applications.</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company measures segment performance based on total revenues and profits generated by each geographic location rather than on the specific types of customers or end-users.&nbsp; Consequently, the Company determined that the segments indicated above most appropriately reflect the way the Company&#8217;s management views the business.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The accounting policies of the two segments are the same as those described in the &#8220;Summary of Significant Accounting Policies&#8221; in the Company&#8217;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020 with the Securities and Exchange Commission. The Company evaluates the performance of its segments and allocates resources to them based on operating profit which is defined as income before investment income, interest expense and taxes.&nbsp; All acquired assets, including intangible assets, are included in the assets of both reporting segments.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>&nbsp;</b></p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
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<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">10</div>
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<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The tables below present information about reported segments with reconciliation of segment amounts to consolidated amounts as reported in the condensed consolidated statements of operations or the condensed consolidated balance sheets for each of the periods (in thousands):</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31,</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>201</b><b>9</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Revenues:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,839</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,010</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,922</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,701</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">less intersegment revenues</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(810</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(157</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated revenues</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,951</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,554</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Operating (loss) profit:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(623</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(1,232</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">361</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">517</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Corporate</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(75</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(65</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated operating&nbsp;loss</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(337</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(780</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>July 31, 20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>April 30, 20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Identifiable assets:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">42,732</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">44,599</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">14,786</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">13,344</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">less intersegment balances</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">-</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(8,586</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Corporate</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">31,426</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">41,919</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated identifiable assets</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">88,944</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">91,276</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Total revenue recognized over time as POC and Passage of Title (&#8220;POT&#8221;) were approximately $11.7 million and $1.3 million, respectively, of the $13.0 million reported for the three months ended July 31, 2020. The amounts recognized over time as POC and POT were approximately $11.5 million and $1.1 million of the $12.6 million reported for the three months ended July 31, 2019. The amounts by segment and product line were as follows:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:34%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three Months Ended July 31, 20</b><b>20</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:34.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three Months Ended July 31, 201</b><b>9</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;width:34%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;width:34.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POC Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POT Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POC Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POT Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">FEI-NY</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">8,622</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,217</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,839</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">8,160</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">850</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,010</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">FEI-Zyfer</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,038</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">884</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,922</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,323</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">378</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,701</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Intersegment</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(9)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(801</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(810</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">26</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(183</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(157</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Revenue</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">11,651</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,300</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">12,951</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">11,509</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,045</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">12,554</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three Months Ended July 31,</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>201</b><b>9</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Revenue by Product Line:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Satellite Revenue</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,651</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,895</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Government Non-Space Revenue</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">5,335</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,744</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Other Commercial &amp; Industrial Revenue</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">965</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,915</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Consolidated revenues</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,951</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,554</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">11</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE H &#8211; INVESTMENT IN MORION, INC.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company has an investment in Morion, Inc. (&#8220;Morion&#8221;), a privately-held Russian company, which manufactures high precision quartz resonators and crystal oscillators. The Company has also licensed certain technology to Morion.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company&#8217;s investment consists of 4.6% of Morion&#8217;s outstanding shares, accordingly, the Company accounts for its investment in Morion on the cost basis.&nbsp;&nbsp;This investment of approximately $800,000 is included in other assets in the accompanying condensed consolidated balance sheets. During the three months ended July 31, 2020 and 2019, the Company acquired product from Morion in the aggregate amount of approximately $150,000 and $245,000, respectively. There were no sales to Morion during the three months ended July 31, 2020. The Company sold product and training services to Morion in the aggregate amount of approximately $47,000 during the three months ended July 31, 2019, which is included in revenues in the unaudited condensed consolidated statements of operations as part of the FEI-NY segment. At July 31, 2020 there was approximately $34,000 payable to Morion. There were no amounts payable to Morion at April 30, 2020. There were no receivables related to Morion for either period ended July 31, 2020 and April 30. 2020. The Company did not receive dividends from Morion during the three months ended July 31, 2020. During the three months ended July 31, 2019, the Company received a dividend from Morion in the amount of approximately $125,000, which is included in other income, net in the condensed consolidated statements of operations as part of the FEI-NY segment.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Morion is a less than wholly-owned subsidiary of Gazprombank, a state-owned Russian bank.&nbsp; The U.S. Ukraine-related sanctions regime has since 2014 included a list of sectoral sanctions identifications (&#8220;SSI&#8221;) pursuant to Executive Order 13662, which prohibits certain transactions, including certain extensions of credit, with an entity designated as an SSI or certain affiliates of an entity designated as an SSI.&nbsp; On July 16, 2014, after the Company&#8217;s investment in Morion, Gazprombank was designated as an SSI.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In light of Morion&#8217;s relationship with Gazprombank, the Company recently evaluated, with the assistance of external legal counsel, certain sales to Morion and the timing of payments by Morion to the Company in connection with those sales to determine whether payments by Morion may have inadvertently constituted extensions of credit in violation of Directive 1 under Executive Order 13662.&nbsp; The Company determined that certain payments by Morion &#8211; the majority of which occurred more than five years ago &#8211; were not timely.&nbsp; Following the evaluation, on May 7, 2020, the Company voluntarily disclosed its findings to the Office of Foreign Assets Control (&#8220;OFAC&#8221;).&nbsp; The Company&#8217;s voluntary disclosure to OFAC relates solely to delays in collection of accounts receivable that exceeded then-applicable payment windows set forth in sanctions regulations and do not relate to any other type of payment or transaction.&nbsp; On July 22, 2020, OFAC informed the Company that it is conducting a civil investigation of the matter.&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The ongoing OFAC civil investigation subjects the Company to a number of financial and business risks.&nbsp; OFAC has broad enforcement discretion, and the imposition of sanctions, fines or remedial measures could have a material adverse effect on the Company&#8217;s business, prospects, reputation, financial condition, liquidity, results of operations or cash flows. Given the matter is in an early stage, however, the Company does not have sufficient information to (i) determine whether any liability (including penalties, sanctions, or remedial actions) as a result of the voluntary disclosure is probable or (ii) estimate the magnitude of any liability.&nbsp; While we are currently unable to predict what if any actions OFAC might take, or what the likely outcome of any such actions might be, or estimate the range of reasonably possible fines or penalties, such outcome may be material.&nbsp; Also, the Company is unable to predict the duration, scope, result or related costs of the investigation, including legal fees.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">12</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE I &#8211; FAIR VALUE OF FINANCIAL INSTRUMENTS</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The cost, gross unrealized gains, gross unrealized losses, and fair market value of available-for-sale securities at July 31, 2020 and April 30, 2020, respectively, were as follows (in thousands):</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="14" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b><b>July 31, 2020</b></b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b><b>Cost</b></b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b><b>Gross Unrealized Gains</b></b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D4" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b><b>Gross Unrealized Losses</b></b></b></p>
			</td>
			<td id=".trail.D4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b><b>Fair Market Value</b></b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;Fixed income securities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,350</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">661</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,011</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="14" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>April 30, 2020</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Cost</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Gross Unrealized Gains</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D4" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Gross Unrealized Losses</b></b></p>
			</td>
			<td id=".trail.D4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Fair Market Value</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;Fixed income securities</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,081</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">495</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(6</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,570</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The following table presents the fair value and unrealized losses, aggregated by investment type and length of time that individual securities have been in a continuous unrealized loss position (in thousands):</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Less than 12 months</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>12 Months or more</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">July 31, 2020</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;Fixed Income Securities</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&nbsp;</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">April 30, 2020</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;Fixed Income Securities</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">380</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(6</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">380</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(6</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">During the three months ended July 31, 2020, the Company sold or redeemed available-for-sale securities of approximately $725,000, realizing gains of approximately $3,000.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Maturities of fixed income securities classified as available-for-sale at July 31, 2020 were as follows, at cost (in thousands):</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 81%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Current</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,724</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Due after one year through five years</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,438</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Due after five years</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,188</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,350</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The fair value accounting framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value.&nbsp;&nbsp;The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The levels of the fair value hierarchy are described below:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

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			<td style="vertical-align:middle;width:1.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Level 1</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access.</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Level 2</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Inputs to the valuation methodology include:</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">-Quoted prices for similar assets or liabilities in active markets;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">-Quoted prices for identical or similar assets or liabilities in inactive markets;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">-Inputs other than quoted prices that are observable for the asset or liability; and</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">-Inputs that are derived principally from or corroborated by observable market data by correlation or other means.</p>
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			<td style="vertical-align:middle;width:1.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:1.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Level 3</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Inputs to the valuation methodology are unobservable and significant to the fair value measurement.</p>
			</td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The asset&#8217;s or liability&#8217;s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.&nbsp;&nbsp;Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.&nbsp;&nbsp;The Company&#8217;s money market, business account, and U.S. securities are valued on a Level 1 basis. The Company&#8217;s fixed income corporate debt securities and certificates of deposit are valued on a Level 2 basis.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE J&nbsp;&#8211; RECENT ACCOUNTING PRONOUNCEMENTS</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In January 2017, the FASB issued ASU No. 2017-04, <i>Intangibles &#8211; Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment </i>(&#8220;ASU 2017-04&#8221;), which simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test.&nbsp; Under ASU 2017-04 goodwill impairment will be tested by comparing the fair value of a reporting unit with its carrying amount, and recognizing an impairment charge for the amount by which the carrying amount exceeds the reporting unit&#8217;s fair value.&nbsp; The new guidance must be applied on a prospective basis and is effective for periods beginning after December 15, 2022, with early adoption permitted. The Company will not be adopting ASU 2017-04 early, and is in the process of determining the effect that ASU 2017-04 may have. However, the Company expects the new standard to have an immaterial effect on its consolidated financial statements.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In June 2016, the FASB issued ASU No. 2016-13, <i>Financial Instruments &#8211; Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments</i> (&#8220;ASU 2016-13&#8221;) which replaces the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The new guidance is effective for fiscal years beginning after December 15, 2022. The Company is evaluating the effect, if any, the update will have on its consolidated financial statements when adopted in fiscal year 2023.</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE K &#8211; CREDIT FACILITY</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">As of July 31, 2020, the Company had available credit with UBS Bank USA at variable terms based on its securities holdings under an advisory arrangement, under which the Company has borrowed $3 million. On April 12, 2020, the Company received proceeds from a loan in the amount of $4,964,810 (the &#8220;PPP Loan&#8221;) from JPMorgan Chase Bank, N.A. as the Lender, pursuant to the SBA Paycheck Protection Program under the CARES Act. The PPP Loan was repaid in full on May 6, 2020.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE L &#8211; VALUATION ALLOWANCE ON DEFERRED TAX ASSETS</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, which will result in taxable or deductible amounts in the future.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">As required by the authoritative guidance on accounting for income taxes, we evaluate the realizability of deferred tax assets on a jurisdictional basis at each reporting date. We consider all positive and negative evidence, including the reversal of deferred tax liabilities, projected future taxable income, tax planning strategies, and results of recent operations. Accounting for income taxes requires that a valuation allowance be established when it is more likely than not that all or a portion of the deferred tax assets will not be realized. In circumstances where there is sufficient negative evidence indicating that the deferred tax assets will not be realizable, we establish a valuation allowance. As of July 31, 2020, and April 30, 2020, the Company maintained a full valuation allowance against its deferred tax assets. If these estimates and assumptions change in the future, the Company may be required to adjust its existing valuation allowance resulting in changes to deferred income tax expense.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">NOTE M &#8211; COMMITMENTS AND CONTINGENCIES</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On January 28, 2020, Martin B. Bloch, the former Chief Scientist of the Company and a former member of the Company&#8217;s Board, filed a complaint against the Company and Jonathan Brolin, Lance W. Lord, Russell M. Sarachek, Richard Schwartz and Stanton D. Sloane, each in their capacity as members of the Board (collectively, the &#8220;Director Defendants&#8221;), in the Supreme Court of the State of New York, County of Nassau (<i>Bloch v. Frequency Electronics, Inc., et al</i>., Index No. 601369/2020 (N.Y. Sup. Ct. filed Jan. 28, 2020)). Mr. Bloch seeks compensatory damages and costs and attorney&#8217;s fees, among other things, based on allegations that he was wrongfully terminated &#8220;for cause&#8221; pursuant to his employment agreement, dated March 17, 2008, and that the Company and the Director Defendants discriminated against him based on his age. Mr. Bloch had originally also sought a declaratory judgment and claims for damage to his reputation and a derivative claim on behalf of the Company alleging that the Director Defendants breached their fiduciary duty in rendering their decision to terminate Mr. Bloch&#8217;s employment with the Company. However, Mr. Bloch removed those claims from a subsequently filed amended complaint after the Company and the Director Defendants moved to dismiss them. On June 11, 2020, the Company and the Director Defendants filed their answer to the amended complaint. Mr. Bloch filed a motion for summary judgment on June 23, 2020, which the Company and the Director Defendants opposed on July 10, 2020. Mr. Bloch&#8217;s motion seeks an order that the Company is liable for breach of his employment agreement because he purportedly resigned from the Company before he was terminated. On July 10, 2020, the Company and the Director Defendants opposed Mr. Bloch&#8217;s motion and also filed a motion for summary judgment seeking the dismissal of all claims in Mr. Bloch&#8217;s amended complaint. The Parties&#8217; respective motions are pending. The Company and the Director Defendants believe that the Board was justified in its decision to terminate Mr. Bloch &#8220;for cause&#8221; and that Mr. Bloch&#8217;s complaint is entirely without merit.&nbsp; The Company intends to vigorously defend against all of Mr. Bloch&#8217;s allegations. At this time, the Company does not have sufficient information to determine whether liability, if any, arising out of these matters is probable or the possible loss, if any that could result from an unfavorable outcome arising out of these matters.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In addition, Mr. Bloch sought to initiate<i><b> </b></i>two arbitration proceedings under the AAA Rules (<i>Bloch v. Frequency Electronics, Inc., the Compensation Committee of the Board of Directors of Frequency Electronics, Inc., and the Deferred Compensation Plan Agreement Dated March 7, 2008</i>).&nbsp;One arbitration is brought under a deferred compensation agreement dated March 27, 1980 and the other under a second amended and restated deferred compensation agreement, dated March 7, 2008. Bloch submitted his Statements of Claim in both arbitrations on May 4, 2020.&nbsp; In both proceedings, Mr. Bloch claims that defendants violated ERISA rules by denying him deferred compensation benefits. He seeks an award for allegedly past due deferred compensation benefits plus interest, clarification as to his future rights to deferred compensation benefits, and attorneys&#8217; fees and costs.&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Notes to Condensed Consolidated Financial Statements</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Unaudited)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On June 2, 2020, the Company filed a petition for a stay of arbitration and related declaratory relief against Mr. Bloch, in the Supreme Court of the State of New York, New York County (<i>Frequency Electronics, Inc. v. Martin B. Bloch</i>, Index No. 652191/2020 (N.Y. Sup. Ct. filed June 2, 2020)). The Company claims that Mr. Bloch may not arbitrate his claims for deferred compensation because he did not timely appeal the Company&#8217;s denial of those claims, and because he failed to comply with the arbitration procedures in the applicable deferred compensation agreement. Mr. Bloch filed a motion on June 16, 2020 seeking a change of venue to the County of Nassau, which the Company opposed on July 7, 2020. The motion is currently pending. At this time, the Company does not have sufficient information to determine the likelihood of success of this petition.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On June 5, 2020, Mr. Bloch filed a petition against the Company, the Compensation Committee of the Company&#8217;s Board of Directors, and the Deferred Compensation Plan Agreement Dated March 7, 2008, as amended, for the appointment of an arbitrator in one of the arbitration proceedings that Mr. Bloch sought to initiate. The petition was filed in the Supreme Court of the State of New York, County of Nassau<i><b> </b></i><i>(Bloch v. Frequency Electronics, Inc. et al.,</i> Index No. 605380/2020 (N.Y. Sup. Ct. filed June 5, 2020)).<b>&nbsp;</b>On June 22, 2020, the Company moved to dismiss Mr. Bloch&#8217;s petition, and he opposed the Company&#8217;s motion on July 2, 2020. The motion is currently pending. Defendants dispute all of Bloch&#8217;s claims and intend to continue to vigorously defend the Company in this special proceeding.&nbsp;The likelihood of any outcome of this proceeding cannot be determined at this time.</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b><a id="i2" name="i2" title="i2"></a>Item 2.&nbsp; </b><u><b>Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><i>&#8220;Safe Harbor&#8221; Statement under the Private Securities Litigation Reform Act of 1995</i>:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">The statements in this quarterly report on Form 10-Q regarding future earnings and operations and other statements relating to the future constitute &#8220;forward-looking&#8221; statements pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements inherently involve risks and uncertainties that could cause actual results to differ materially from the forward-looking statements. Factors that would cause or contribute to such differences include, but are not limited to, the risks associated with health epidemics and pandemics, including the COVID-19 pandemic and similar outbreaks, such as their impact on our financial condition and results of operations and on our ability to continue manufacturing and distributing our products, and the impact of health epidemics and pandemics on general economic conditions, including any resulting recession, our inability to integrate operations and personnel, actions by significant customers or competitors, general domestic and international economic conditions, reliance on key customers, continued acceptance of the Company&#8217;s products in the marketplace, competitive factors, new products and technological changes, product prices and raw material costs, dependence upon third-party vendors, competitive developments, changes in manufacturing and transportation costs, the availability of capital, and the outcome of any litigation and arbitration proceedings. The factors listed above are not exhaustive. Other sections of this Form 10-Q and in the Company&#8217;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020 with the Securities and Exchange Commission include additional factors that could materially and adversely impact the Company&#8217;s business, financial condition and results of operations. Moreover, the Company operates in a very competitive and rapidly changing environment. New factors emerge from time to time and it is not possible for management to predict the impact of all these factors on the Company&#8217;s business, financial condition or results of operations or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. Given these risks and uncertainties, investors should not rely on forward-looking statements as a prediction of actual results. Any or all of the forward-looking statements contained in this Form 10-K and any other public statement made by the Company or its management may turn out to be incorrect. The Company expressly disclaims any obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>Critical Accounting Policies and Estimates</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company&#8217;s significant accounting policies are described in Note 1 to the consolidated financial statements included in the Company&#8217;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020 with the Securities and Exchange Commission.&nbsp;&nbsp;The Company believes its most critical accounting policies to be the recognition of revenue and costs on production contracts, income taxes, and the valuation of inventory.&nbsp;&nbsp;Each of these areas requires the Company to make use of reasonable estimates including estimating the cost to complete a contract, the realizable value of its inventory and the market value of its products.&nbsp;&nbsp;Changes in estimates can have a material impact on the Company&#8217;s financial position and results of operations. The Company&#8217;s significant accounting policies did not change during the three months ended July 31, 2020.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;"><u>Revenue Recognition</u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Revenue is recognized when a performance obligation is satisfied, which is when the expected goods or services are transferred to the customer, in an amount that reflects the consideration to which the Company expects to receive. A performance obligation is a distinct product or service that is transferred to the customer based on the contract. The transaction price is allocated to each performance obligation and is recognized as revenue upon satisfaction of that performance obligation. The Company derives revenue from contracts with customers by units sold with specific specifications and frequencies that are used by a specific customer and contracts where the end user is the government. The Company&#8217;s contracts typically include one performance obligation which is satisfied by shipped projects and completed services/reports required in the contract.&nbsp; Control over these performance obligations passes to the customer over time and therefore these revenues are reported in operating results over time using the cost-to-cost method.&nbsp; Under this method, revenue is recorded based upon the ratio that incurred costs bear to total estimated contract costs with related cost of revenues recorded as the costs are incurred.&nbsp; Each month management reviews estimated contract costs through a process of aggregating actual costs incurred and estimating additional costs to completion based upon the current available information and status of the contract.&nbsp; The effect of any change in the estimated gross margin rate (&#8220;GM Rate&#8221;) for a contract is reflected in revenues in the period in which the change is known.&nbsp; Provisions for the full amount of anticipated losses on contracts are made in the period in which they become determinable.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:35.9pt;">For smaller contracts or orders, sales of products and services to customers are reported in operating results based upon (i) shipment of the product or (ii) performance of the services pursuant to terms of the customer order.&nbsp; When payment is contingent upon customer acceptance of the installed system, revenue is deferred until such acceptance is received and installation completed. &nbsp;The Company&#8217;s products generally carry a one-year warranty, but may vary based on the contract terms.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:35.9pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Continued)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Significant judgment is used in evaluating the financial information for certain contracts to determine an appropriate budget and estimated cost. The Company evaluates this information continuously and bases its judgments on historical experience, design specifications, and expected costs for material and labor.&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Contract costs include all direct material, direct labor costs, manufacturing overhead and other direct costs related to contract performance.&nbsp; Selling, general and administrative costs are charged to expense as incurred.&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;"><u>Inventory</u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In accordance with industry practice, inventoried costs contain amounts relating to contracts and programs with long production cycles, a portion of which will not be realized within one year.&nbsp; Inventory write downs are established for slow-moving materials based on percentage of usage over a ten-year period, obsolete items on a gradual basis over five years with no usage and costs incurred on programs for which production-level orders cannot be determined as probable.&nbsp; Such write-downs are based upon management&#8217;s experience and expectations for future business.&nbsp; Any changes arising from revised expectations are reflected in cost of revenues in the period the revision is made.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;"><u>Marketable Securities</u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Marketable securities consist of corporate debt securities, certificates-of-deposit, and debt securities of U.S. Government agencies.&nbsp; All marketable securities were held in the custody of one financial institution at July 31, 2020 and April 30, 2020.&nbsp; Investments in debt securities are categorized as available-for-sale and are carried at fair value, with unrealized gains and losses excluded from income and recorded directly to stockholders&#8217; equity.&nbsp; The Company recognizes gains or losses when securities are sold using the specific identification method.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>COVID-19 Outbreak Update</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">On January 30, 2020, the World Health Organization (&#8220;WHO&#8221;) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the &#8220;COVID-19 outbreak&#8221;) and the risks to the international community as the virus spread globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">The Company&#8217;s priority during the COVID-19 outbreak has been to protect the health and safety of its employees while keeping its manufacturing sites open. Within the limitations imposed by governmental health and safety procedures, the Company has continued to manufacture its full range of products at its facilities. The Company has educated employees about COVID-19 symptoms and hygiene best practices. The Company&#8217;s policies also include taking an employee&#8217;s temperature before entering production facilities&#894; mandating handwashing&#894; requiring social distancing and, where social distancing is difficult, requiring face coverings&#894; streamlining onsite personnel&#894; encouraging, and in some cases, requiring remote work for those employees who can work from home&#894; and disinfecting facilities.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">As of September 14, 2020, the Company was aware of two employees that have had confirmed cases of COVID-19 since the COVID-19 outbreak began, with no fatalities and both of those employees having returned to work. Additional employees have been absent or self-quarantined due to COVID-19&#894; however, such absences have not had a significant impact on production. Additionally, since the COVID-19 outbreak began, no facilities have been fully shut down (other than temporarily for disinfecting) and such measures to disinfect facilities have not had a significant impact on production. Certain of the Company&#8217;s vendors have been unable to deliver materials on time due to the COVID-19 outbreak. Such delays have negatively impacted the Company&#8217;s production, and the Company plans to continue to monitor these and its other vendors and, if necessary, seek alternative suppliers.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic may have on the Company&#8217;s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2021.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Continued)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">On March 27, 2020, President Trump signed into law the &#8220;Coronavirus Aid, Relief, and Economic Security (CARES) Act.&#8221; The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions, and technical corrections to tax depreciation methods for qualified improvement property. The CARES Act also appropriated funds for the Small Business Administration (SBA) Paycheck Protection Program loans that are forgivable in certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID-19.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Since the filing of the Company&#8217;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020, there have been no additional impacts to the Company related to COVID-19.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>RESULTS OF OPERATIONS</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The table below sets forth for the three months ended July 31, 2020 and 2019, respectively, the percentage of consolidated revenues represented by certain items in the Company&#8217;s condensed consolidated statements of operations or notes to the condensed consolidated financial statements:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31,</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2020</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2019</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 62%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Revenues</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">FEI-NY</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">76.0</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">%</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">71.8</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">%</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">FEI-Zyfer</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">30.3</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">29.5</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Less intersegment revenues</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(6.3</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1.3</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">100.0</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">100.0</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Cost of revenues</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">68.4</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">68.5</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Gross margin</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">31.6</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">31.5</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Selling and administrative expenses</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">24.9</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">19.5</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Research and development expenses</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">9.2</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">18.2</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Operating loss</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(2.5</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(6.2</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Other income (expense), net</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">0.6</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1.7</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Provision for income taxes</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">0.1</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">0.2</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Net loss</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(2.0</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)%</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(4.7</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)%</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><u><b>Revenues</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>&nbsp;</b></p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="14" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31</b></b></p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>(in thousands)</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td>&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
			<td id=".lead.B4">&nbsp;</td>
			<td id=".symb.B4">&nbsp;</td>
			<td id=".amt.B4">&nbsp;</td>
			<td id=".trail.B4">&nbsp;</td>
			<td id=".lead.B5">&nbsp;</td>
			<td id=".symb.B5">&nbsp;</td>
			<td id=".amt.B5">&nbsp;</td>
			<td id=".trail.B5">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 40%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;"><b>Segment</b></p>
			</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>201</b><b>9</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Change</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">FEI-NY</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,839</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,010</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">829</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9.2</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">%</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">FEI-Zyfer</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,922</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,701</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">221</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6.0</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Intersegment revenues</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(810</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(157</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(653</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">415.9</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,951</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,554</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">397</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">3.2</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">%</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">For the three months ended July 31, 2020 revenues from commercial and U.S. Government satellite programs increased approximately $2.8 million, as compared to the same period of fiscal year 2020 and accounted for approximately 51% of consolidated revenues compared to approximately 31% during this same period in fiscal year 2020. The change in revenue is related to product mix and timing of contract awards.&nbsp;&nbsp;Revenues on these contracts are recognized primarily under the POC method.&nbsp;&nbsp;Revenues from the satellite market are recorded in the FEI-NY segment. Revenues from non-space U.S. Government/Department of Defense (&#8220;DOD&#8221;) customers, which are recorded in both the FEI-NY and FEI-Zyfer segments, decreased $1.4 million over the same period of fiscal year 2020, and accounted for approximately 41% of consolidated revenues compared to approximately 54% during this same period in fiscal year 2020.&nbsp;&nbsp;&nbsp;&nbsp; Other commercial and industrial revenues for the three months ended July 31, 2020 were $1.0 million and represented approximately 8% of consolidated revenues compared to $1.9 million, or 15%, in the same period of the prior fiscal year.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">19</div>
</div>
</div>

<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
<div class="hf-row">
<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
</div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Continued)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><u><b>Gross Margin</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="14" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31</b></b></p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>(in thousands)</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td>&nbsp;</td>
			<td id=".lead.B2">&nbsp;</td>
			<td id=".symb.B2">&nbsp;</td>
			<td id=".amt.B2">&nbsp;</td>
			<td id=".trail.B2">&nbsp;</td>
			<td id=".lead.B3">&nbsp;</td>
			<td id=".symb.B3">&nbsp;</td>
			<td id=".amt.B3">&nbsp;</td>
			<td id=".trail.B3">&nbsp;</td>
			<td id=".lead.B4">&nbsp;</td>
			<td id=".symb.B4">&nbsp;</td>
			<td id=".amt.B4">&nbsp;</td>
			<td id=".trail.B4">&nbsp;</td>
			<td id=".lead.B5">&nbsp;</td>
			<td id=".symb.B5">&nbsp;</td>
			<td id=".amt.B5">&nbsp;</td>
			<td id=".trail.B5">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2020</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2019</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Change</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">4,088</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,953</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">135</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3.4</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">%</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 40%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">GM Rate</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">31.6</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">%</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">31.5</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">%</p>
			</td>
			<td id=".lead.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B4" style="text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B5" style="text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">For the three-month period ended July 31, 2020, gross margin and GM Rate increased marginally as compared to the same period in fiscal year 2020. The increase in gross margin and GM Rate was primarily due to product mix. Additionally, there were higher engineering costs incurred on several programs in both periods, but as these programs are completed, we expect margins to increase.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u><b>Selling and Administrative Expenses</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="14" id=".amt.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31,</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="14" id=".amt.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>(in thousands)</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="2" id=".amt.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2020</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2019</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Change</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">$</td>
			<td id=".amt.2" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,228</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,453</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.4" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">775</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">31.6</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">%</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">For the three months ended July 31, 2020 and 2019, selling and administrative (&#8220;SG&amp;A&#8221;) expenses were approximately 25% and 20%, respectively, of consolidated revenues.&nbsp; The increase in SG&amp;A expenses is due to increase in professional fees (relating to litigation for which we expect to get insurance reimbursement for a portion of the legal fees), and additional insurance costs.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u><b>Research and Development Expense</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="14" id=".amt.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31,</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="14" id=".amt.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>(in thousands)</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="2" id=".amt.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2020</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2019</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Change</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">$</td>
			<td id=".amt.2" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,197</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,280</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.4" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(1,083</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">)</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(47.5</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)%</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Research and development (&#8220;R&amp;D&#8221;) expenditures represent investments intended to keep the Company&#8217;s products at the leading edge of time and frequency technology and enhance future competitiveness.&nbsp;&nbsp; The R&amp;D rate for the three-month period ended July 31, 2020 was 9% of sales compared to 18% of sales for the same period of the previous fiscal year.&nbsp; The Company&#8217;s R&amp;D expense decreased year over year as previous R&amp;D efforts have ended and turned into production; however, the Company plans to continue to invest in R&amp;D.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u><b>Operating </b></u><u><b>Loss</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td colspan="14" id=".amt.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31,</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="14" id=".amt.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>(in thousands)</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="2" id=".amt.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>20</b><b>20</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>201</b><b>9</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Change</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">$</td>
			<td id=".amt.2" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(337</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(780</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.4" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">443</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 13%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(56.8</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">)%</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company&#8217;s results for the three-month period ended July 31, 2020 reflect improvements in revenues, gross margin and GM rate. The Company is pleased with this trend. Additionally, if certain current bids become contract wins, as anticipated by the Company, we would expect this improvement to continue.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

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<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">20</div>
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<div class="hf-cell TOCLink" style="display: inline-block; text-align: left;"><a href="#toc" style="font-weight: initial; font-style: initial; font-variant: initial; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Table of Contents</a></div>
</div>
</div>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Continued)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u><b>Other Income (Expense), net</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="14" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31,</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="14" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>(in thousands)</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2020</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2019</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Change</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 40%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Investment income</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">107</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">177</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(70</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">)</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(39.5</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">)%</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Interest expense</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(39</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(24</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(15</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">62.5</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">%</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Other income (expense), net</p>
			</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">16</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">56</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(40</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">)</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(71.4</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px;">)%</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">84</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">209</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(125</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">)</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(59.8</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px;">)%</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Investment income is derived primarily from the Company&#8217;s holdings of marketable securities.&nbsp;&nbsp;Earnings on securities may vary based on fluctuating interest rates, dividend payout levels, and the timing of purchases, sales, redemptions or maturities of securities.&nbsp;There were no dividends received from Morion for the three months ended July 31, 2020. For the three months ended July 31, 2019, investment income includes a dividend from Morion of $125,000.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><u><b>Income Tax</b></u><u><b> </b></u><u><b>Provision </b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">

		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="14" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Three months ended July 31,</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="14" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>(in thousands)</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D2" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2020</b></b></p>
			</td>
			<td id=".trail.D2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="2" id=".amt.D3" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>2019</b></b></p>
			</td>
			<td id=".trail.D3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
			<td id=".lead.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td colspan="6" id=".amt.D5" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><b>Change</b></b></p>
			</td>
			<td id=".trail.D5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">20</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">&nbsp;</td>
			<td id=".lead.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.4" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id=".amt.4" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(11</td>
			<td id=".trail.4" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">)</td>
			<td id=".lead.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.5" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.5" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(55.0</td>
			<td id=".trail.5" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">)%</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; width: 40%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">Effective tax rate on pre-tax book loss:</p>
			</td>
			<td id=".lead.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B2" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B2" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B3" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B3" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B4" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B5" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.2" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.2" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(3.6</td>
			<td id=".trail.2" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)%</p>
			</td>
			<td id=".lead.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.3" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.3" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(3.5</td>
			<td id=".trail.3" nowrap="true" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)%</p>
			</td>
			<td id=".lead.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B4" style="text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B4" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".lead.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".symb.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".amt.B5" style="text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td id=".trail.B5" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The estimated annual effective tax rate for the fiscal year ending April 30, 2021 is 2.8%. This calculation reflects estimated income tax expense based on our current year annual pretax income forecast which is offset by the estimated change in the current year valuation allowance. The Company maintains a full valuation allowance against its deferred tax assets.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">For the three months ended July 31, 2020, the Company recorded an income tax provision of $9,000, which includes a discrete income tax provision of $16,000 primarily related to an accrual of interest for unrecognized tax benefits. For the three months ended July 31, 2019, the Company recorded a discrete income tax provision of $20,000.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The effective tax rate for the three months ended July 31, 2020 is an income tax provision of 3.6% on a pretax loss of $253,000 compared to an income tax provision of 3.5% on a pretax loss of $571,000 in the comparable prior fiscal year period. The effective tax rate for the three months ended July 31, 2020 differs from the U.S. statutory rate of 21% primarily due to state taxes, a discrete income tax provision related to the accrual of interest for unrecognized tax benefits, and domestic losses for which the Company is not recognizing an income tax benefit.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">LIQUIDITY AND CAPITAL RESOURCES</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company&#8217;s consolidated balance sheet continues to reflect a strong working capital position of $38.9 million at July 31, 2020 and $38.3 million at April 30, 2020.&nbsp;&nbsp;Included in working capital at July 31, 2020 and April 30 2020, is $12.4 million and $14.4 million, respectively, consisting of cash, cash equivalents, and marketable securities.&nbsp;&nbsp;The Company&#8217;s current ratio at July 31, 2020 is 4.6 to 1 compared to 3.9 to 1 as of April 30, 2020.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Cash provided by operating activities for the three months ended July 31, 2020 was $62,000 compared to $153,000 in the comparable prior fiscal year 2020 period.&nbsp; The decreased cash flow in the fiscal year 2021 period resulted primarily from an increase in accounts receivable balances offset by a decrease in inventory amounts.&nbsp; For the three-month periods ended July 31, 2020 and 2019, the Company incurred $1.2 million and $1.6 million, respectively, of non-cash operating expenses including right to use asset and liability for leases, depreciation and amortization, inventory reserve adjustments, and accruals for employee benefit programs.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

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</div>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Continued)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Net cash provided by investing activities for the three months ended July 31, 2020 was $514,000 compared to $1.6 million of cash used in investing activities for the three months ended July 31, 2019.&nbsp;&nbsp;During the three months ended July 31, 2020, marketable securities were sold or redeemed in the amount of $725,000 compared to $750,000 during the three months ended July 31, 2019. There were no purchases related to marketable securities during the three months ended July 31, 2020, while approximately $1.4 million of marketable securities were purchased during the three months ended July 31, 2019. The Company acquired property, plant and equipment in the amount of approximately $211,000 and $912,000 during the three months ended July 31, 2020 and 2019, respectively. The Company may continue to invest in cash equivalents as dictated by its investment strategy.&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Net cash used in financing activities for the three months ended July 31, 2020 was approximately $2.0 million related to the repayment of the PPP loan and the amounts borrowed against the Company&#8217;s line of credit with UBS Bank USA. There was no cash used in financing activities for the three months ended July 31, 2019.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company has been authorized by its Board of Directors to repurchase up to $5 million worth of shares of its common stock when appropriate opportunities arise.&nbsp;&nbsp;As of July 31, 2020, the Company has repurchased approximately $4 million of its common stock out of the $5 million authorization.&nbsp;&nbsp;For the three months ended July 31, 2020 and 2019 there were no repurchases of shares.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company will continue to expend resources to develop, improve and acquire products for space applications, guidance and targeting systems, and communication systems which management believes will result in future growth and profitability. The Company anticipates securing additional customer funding for a portion of its R&amp;D activities and will allocate internal funds depending on market conditions and identification of new opportunities.&nbsp; The Company expects internally generated cash will be adequate to fund these R&amp;D efforts.&nbsp; The Company may also pursue acquisitions to expand its range of products and may use internally generated cash and external funding in connection with such acquisitions.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">As of July 31, 2020, the Company&#8217;s consolidated funded backlog was approximately $38 million compared to $36 million at April 30, 2020, the end of fiscal 2020.&nbsp;&nbsp;Approximately 81% of this backlog is expected to be realized in the next twelve months.&nbsp;&nbsp;As of July 31, 2020, there are no amounts included in backlog under cost-plus fixed-fee (&#8220;CPFF&#8221;) contracts that have not been funded.&nbsp;&nbsp;The Company excludes from backlog any contracts or awards for which it has not received authorization to proceed. On fixed price contracts, the Company excludes any unfunded portion. Over time, as partially funded contracts become fully funded, the Company will add the additional funding to its backlog. The backlog is subject to change for various reasons, including possible cancellation of orders, change orders, terms of the contracts and other factors beyond the Company&#8217;s control. Accordingly, the backlog is not necessarily indicative of the revenues or profits (losses) which may be realized when the results of such contracts are reported.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company believes that its liquidity is adequate to meet its operating and investment needs through at least September 14, 2021 and the foreseeable future.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:35.9pt;"><u><b>Off-Balance Sheet Arrangements</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company does not have any off-balance sheet arrangements, that have or are reasonably likely to have a current or future effect on the Company&#8217;s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(Continued)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b><a id="i3" name="i3" title="i3"></a>Item 3.&nbsp; </b><u><b>Quantitative and Qualitative Disclosures </b></u><u><b>about</b></u><u><b> Market Risk</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Not applicable to smaller reporting companies.<b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b><a id="i4" name="i4" title="i4"></a>Item 4.&nbsp; </b><u><b>Controls and Procedures</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;"><u>Evaluation of Disclosure Controls and Procedures</u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company&#8217;s management, with the participation of the Company&#8217;s chief executive officer and chief financial officer, has evaluated the effectiveness of the Company&#8217;s disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;)) as of the end of the period covered by this report.&nbsp; Based on their evaluation, the Company&#8217;s chief executive officer and chief financial officer have concluded that, as of July 31, 2020, the Company&#8217;s disclosure controls and procedures were effective.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">There are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures.&nbsp; Accordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their control objectives.&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;"><u>Changes in Internal Control Over Financial Reporting</u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">There were no changes in the Company&#8217;s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the three months ended July 31, 2020 to which this report relates that have materially affected, or are reasonably likely to materially affect, the Company&#8217;s internal control over financial reporting.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

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<div class="hf-cell PGNUM" style="text-align: center; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">23</div>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>PART II. OTHER INFORMATION</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b><a id="p2i1" name="p2i1" title="p2i1"></a>Item 1. </b><u><b>Legal Proceedings</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On January 28, 2020, Martin B. Bloch, the former Chief Scientist of the Company and a former member of the Company&#8217;s Board, filed a complaint against the Company and Jonathan Brolin, Lance W. Lord, Russell M. Sarachek, Richard Schwartz and Stanton D. Sloane, each in their capacity as members of the Board (collectively, the &#8220;Director Defendants&#8221;), in the Supreme Court of the State of New York, County of Nassau (<i>Bloch v. Frequency Electronics, Inc., et al</i>., Index No. 601369/2020 (N.Y. Sup. Ct. filed Jan. 28, 2020)). Mr. Bloch seeks compensatory damages and costs and attorney&#8217;s fees, among other things, based on allegations that he was wrongfully terminated &#8220;for cause&#8221; pursuant to his employment agreement, dated March 17, 2008, and that the Company and the Director Defendants discriminated against him based on his age. Mr. Bloch had originally also sought a declaratory judgment and claims for damage to his reputation and a derivative claim on behalf of the Company alleging that the Director Defendants breached their fiduciary duty in rendering their decision to terminate Mr. Bloch&#8217;s employment with the Company. However, Mr. Bloch removed those claims from a subsequently filed amended complaint after the Company and the Director Defendants moved to dismiss them. On June 11, 2020, the Company and the Director Defendants filed their answer to the amended complaint. Mr. Bloch filed a motion for summary judgment on June 23, 2020, which the Company and the Director Defendants opposed on July 10, 2020. Mr. Bloch&#8217;s motion seeks an order that the Company is liable for breach of his employment agreement because he purportedly resigned from the Company before he was terminated. On July 10, 2020, the Company and the Director Defendants opposed Mr. Bloch&#8217;s motion and also filed a motion for summary judgment seeking the dismissal of all claims in Mr. Bloch&#8217;s amended complaint. The Parties&#8217; respective motions are pending. The Company and the Director Defendants believe that the Board was justified in its decision to terminate Mr. Bloch &#8220;for cause&#8221; and that Mr. Bloch&#8217;s complaint is entirely without merit.&nbsp; The Company intends to vigorously defend against all of Mr. Bloch&#8217;s allegations. At this time, the Company does not have sufficient information to determine whether liability, if any, arising out of these matters is probable or the possible loss, if any, that could result from an unfavorable outcome arising out of these matters.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In addition, Mr. Bloch sought to initiate<i><b> </b></i>two arbitration proceedings under the AAA Rules (<i>Bloch v. Frequency Electronics, Inc., the Compensation Committee of the Board of Directors of Frequency Electronics, Inc., and the Deferred Compensation Plan Agreement Dated March 7, 2008</i>).&nbsp;One arbitration is brought under a deferred compensation agreement dated March 27, 1980 and the other under a second amended and restated deferred compensation agreement, dated March 7, 2008. Bloch submitted his Statements of Claim in both arbitrations on May 4, 2020.&nbsp; In both proceedings, Mr. Bloch claims that defendants violated ERISA rules by denying him deferred compensation benefits. He seeks an award for allegedly past due deferred compensation benefits plus interest, clarification as to his future rights to deferred compensation benefits, and attorneys&#8217; fees and costs.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On June 2, 2020, the Company filed a petition for a stay of arbitration and related declaratory relief against Mr. Bloch, in the Supreme Court of the State of New York, New York County (<i>Frequency Electronics, Inc. v. Martin B. Bloch</i>, Index No. 652191/2020 (N.Y. Sup. Ct. filed June 2, 2020)). The Company claims that Mr. Bloch may not arbitrate his claims for deferred compensation because he did not timely appeal the Company&#8217;s denial of those claims, and because he failed to comply with the arbitration procedures in the applicable deferred compensation agreement. Mr. Bloch filed a motion on June 16, 2020 seeking a change of venue to the County of Nassau, which the Company opposed on July 7, 2020. The motion is currently pending. At this time, the Company does not have sufficient information to determine the likelihood of success of this petition.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On June 5, 2020, Mr. Bloch filed a petition against the Company, the Compensation Committee of the Company&#8217;s Board of Directors, and the Deferred Compensation Plan Agreement Dated March 7, 2008, as amended, for the appointment of an arbitrator in one of the arbitration proceedings that Mr. Bloch sought to initiate. The petition was filed in the Supreme Court of the State of New York, County of Nassau<i><b> </b></i><i>(Bloch v. Frequency Electronics, Inc. et al.,</i> Index No. 605380/2020 (N.Y. Sup. Ct. filed June 5, 2020)).<b>&nbsp;</b>On June 22, 2020, the Company moved to dismiss Mr. Bloch&#8217;s petition, and he opposed the Company&#8217;s motion on July 2, 2020. The motion is currently pending. Defendants dispute all of Bloch&#8217;s claims and intend to continue to vigorously defend the Company in this special proceeding.&nbsp;The likelihood of any outcome of this proceeding cannot be determined at this time.</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left"><b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b><a id="p2i6" name="p2i6" title="p2i6"></a>Item 6.&nbsp; </b><u><b>Exhibits</b></u></p>

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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">31.1 -</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><a href="ex_203522.htm" style="-sec-extract:exhibit;">Certification by the Chief Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><a href="ex_203523.htm" style="-sec-extract:exhibit;">Certification by the Chief Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">32 -</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><a href="ex_203524.htm" style="-sec-extract:exhibit;">Certifications by the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</a></p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">The following materials from the Frequency Electronics, Inc. Quarterly Report on Form 10-Q for the quarter ended July 31, 2020 formatted in eXtensible Business Reporting Language (XBRL): (i) Condensed Consolidated Balance Sheets, (ii) Condensed Consolidated Statements of Operations and Comprehensive Loss, (iii) Condensed Consolidated Statements of Cash Flows, (iv) Condensed Consolidated Statements of Changes in Stockholders&#8217; Equity and (v) Notes to Condensed Consolidated Financial Statements.</p>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b><a id="sig" name="sig" title="sig"></a>SIGNATURES</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:225pt;"><b>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; FREQUENCY ELECTRONICS, INC.</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:225pt;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (Registrant)</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Date: September 14, 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; By:&nbsp;<u>&nbsp;&nbsp;/s/&nbsp;&nbsp;&nbsp;Steven L. Bernstein&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:265.5pt;">Steven L. Bernstein</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:265.5pt;">Chief Financial Officer, Secretary and Treasurer</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:265.5pt;">Signing on behalf of the registrant and as principal financial officer</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;"><b>Exhibit 31.1</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>CERTIFICATION PURSUANT TO</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>SECTION 302 OF</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>THE SARBANES-OXLEY ACT OF 2002</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">I, Stanton Sloane, certify that:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">1.&nbsp;&nbsp;I have reviewed this quarterly report on Form 10-Q of Frequency Electronics, Inc.;</p>

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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2.&nbsp;&nbsp;Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">3.&nbsp;&nbsp;Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">4.&nbsp;&nbsp;The registrant&#8217;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))&nbsp;and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(a)&nbsp;&nbsp;Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(b)&nbsp;&nbsp;Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(c)&nbsp;&nbsp;Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(d)&nbsp;&nbsp;Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting; and</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">5.&nbsp;&nbsp;The registrant&#8217;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#8217;s auditors and the audit committee of the registrant&#8217;s board of directors (or persons performing the equivalent functions):</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(a)&nbsp;&nbsp;All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(b)&nbsp;&nbsp;Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s internal control over financial reporting.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;<u>&nbsp;/s/&nbsp;&nbsp;&nbsp;Stanton Sloane&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;September 14, 2020</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Stanton Sloane</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">President and Chief Executive Officer</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

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<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>ex_203523.htm
<DESCRIPTION>EXHIBIT 31.2
<TEXT>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;"><b>Exhibit 31.2</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>CERTIFICATION PURSUANT TO</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>SECTION 302 OF</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>THE SARBANES-OXLEY ACT OF 2002</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">I, Steven L. Bernstein, certify that</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">1.&nbsp;&nbsp;I have reviewed this quarterly report on Form 10-Q of Frequency Electronics, Inc.;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2.&nbsp;&nbsp;Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">3.&nbsp;&nbsp;Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">4.&nbsp;&nbsp;The registrant&#8217;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))&nbsp;and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(a)&nbsp;&nbsp;Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(b)&nbsp;&nbsp;Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(c)&nbsp;&nbsp;Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(d)&nbsp;&nbsp;Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting; and</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">5.&nbsp;&nbsp;The registrant&#8217;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#8217;s auditors and the audit committee of the registrant&#8217;s board of directors (or persons performing the equivalent functions):</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(a)&nbsp;&nbsp;All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(b)&nbsp;&nbsp;Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s internal control over financial reporting.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;<u>&nbsp;/s/&nbsp;&nbsp;&nbsp;Steven L. Bernstein&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; September 14, 2020</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Steven L. Bernstein</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Chief Financial Officer, Secretary and Treasurer</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

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<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>4
<FILENAME>ex_203524.htm
<DESCRIPTION>EXHIBIT 32
<TEXT>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;"><b>Exhibit 32</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>CERTIFICATION PURSUANT TO</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>18 U.S.C. SECTION 1350</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>ADOPTED PURSUANT TO</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u><b>Certification of CEO</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">In connection with the Quarterly Report of Frequency Electronics, Inc. (the &#8220;Company&#8221;) on Form 10-Q for the period ended July 31, 2020 as filed with the Securities and Exchange Commission on the date hereof (the &#8220;Report&#8221;), I, Stanton Sloane, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">(1)&nbsp;&nbsp;The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">(2)&nbsp;&nbsp;The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<u>&nbsp;/s/&nbsp;&nbsp;&nbsp;Stanton Sloane&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; September 14, 2020</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Stanton Sloane</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">President and Chief Executive Officer</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>******************</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u><b>Certification of CFO</b></u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">In connection with the Quarterly Report of Frequency Electronics, Inc. (the &#8220;Company&#8221;) on Form 10-Q for the period ended July 31, 2020 as filed with the Securities and Exchange Commission on the date hereof (the &#8220;Report&#8221;), I, Steven L. Bernstein, Chief Financial Officer, Secretary and Treasurer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">(1)&nbsp;&nbsp;The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">(2)&nbsp;&nbsp;The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<u>&nbsp;/s/&nbsp;&nbsp;&nbsp;Steven L. Bernstein&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; September 14, 2020</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Steven L. Bernstein</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Chief Financial Officer, Secretary and Treasurer</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request<b>.</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">This certification accompanies this Report on Form 10-Q pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by such Act, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;).&nbsp;&nbsp;Such certification will not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except to the extent that the Company specifically incorporates it by reference.</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

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  <us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan unitRef="usd" contextRef="c27_From1May2020To31Jul2020_TreasuryStockMember" decimals="-3">68000</us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan>
  <us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan unitRef="usd" contextRef="c0_From1May2020To31Jul2020" decimals="-3">136000</us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan>
  <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation unitRef="usd" contextRef="c26_From1May2020To31Jul2020_AdditionalPaidInCapitalMember" decimals="-3">54000</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
  <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation unitRef="usd" contextRef="c0_From1May2020To31Jul2020" decimals="-3">54000</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
  <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised unitRef="usd" contextRef="c26_From1May2020To31Jul2020_AdditionalPaidInCapitalMember" decimals="-3">-109000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c27_From1May2020To31Jul2020_TreasuryStockMember" decimals="INF">-23808</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised unitRef="usd" contextRef="c27_From1May2020To31Jul2020_TreasuryStockMember" decimals="-3">109000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
  <us-gaap:OtherComprehensiveIncomeLossNetOfTax unitRef="usd" contextRef="c28_From1May2020To31Jul2020_AccumulatedOtherComprehensiveIncomeMember" decimals="-3">171000</us-gaap:OtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossNetOfTax unitRef="usd" contextRef="c0_From1May2020To31Jul2020" decimals="-3">171000</us-gaap:OtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:NetIncomeLoss unitRef="usd" contextRef="c29_From1May2020To31Jul2020_RetainedEarningsMember" decimals="-3">-262000</us-gaap:NetIncomeLoss>
  <us-gaap:SharesOutstanding unitRef="shares" contextRef="c30_AsOf31Jul2020_CommonStockMember" decimals="INF">9163940</us-gaap:SharesOutstanding>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c30_AsOf31Jul2020_CommonStockMember" decimals="-3">9164000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c31_AsOf31Jul2020_AdditionalPaidInCapitalMember" decimals="-3">56927000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c32_AsOf31Jul2020_RetainedEarningsMember" decimals="-3">-12399000</us-gaap:StockholdersEquity>
  <us-gaap:SharesOutstanding unitRef="shares" contextRef="c33_AsOf31Jul2020_TreasuryStockMember" decimals="INF">3962</us-gaap:SharesOutstanding>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c33_AsOf31Jul2020_TreasuryStockMember" decimals="-3">-18000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity unitRef="usd" contextRef="c34_AsOf31Jul2020_AccumulatedOtherComprehensiveIncomeMember" decimals="-3">661000</us-gaap:StockholdersEquity>
  <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE A &amp;#x2013; CONDENSED CONSOLIDATED FINANCIAL STATEMENTS&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;In the opinion of management of Frequency Electronics, Inc. (the &amp;#x201c;Company&amp;#x201d;), the accompanying unaudited condensed consolidated interim financial statements reflect all adjustments (which include only normal recurring adjustments) necessary to present fairly, in all material respects, the consolidated financial position of the Company as of July 31, 2020 and the results of its operations and cash flows for the three months ended July 31, 2020 and July 31, 2019.&amp;#xa0;&amp;#xa0;The April 30, 2020 condensed consolidated balance sheet was derived from audited financial statements.&amp;#xa0;&amp;#xa0;Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (&amp;#x201c;U.S. GAAP&amp;#x201d;) have been condensed or omitted.&amp;#xa0;&amp;#xa0;These condensed consolidated financial statements should be read in conjunction with the Company&amp;#x2019;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020 with the Securities and Exchange Commission, and the financial statements and notes thereto.&amp;#xa0;&amp;#xa0;The results of operations for such interim periods are not necessarily indicative of the operating results for the full fiscal year.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&lt;b&gt;COVID-19 Pandemic and the CARES Act&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;On January 30, 2020, the World Health Organization (&amp;#x201c;WHO&amp;#x201d;) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the &amp;#x201c;COVID-19 outbreak&amp;#x201d;) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic may have on the Company&amp;#x2019;s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2021.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The Company faces various risks related to COVID-19 outbreak. The Company is dependent on its workforce to deliver its products primarily to the U.S. Government. If significant portions of the Company&amp;#x2019;s workforce are unable to work effectively, or if the U.S. Government and/or other customers&amp;#x2019; operations are curtailed due to illness, quarantines, government actions, facility closures, or other restrictions in connection with the COVID-19 pandemic, the Company&amp;#x2019;s operations will likely be impacted. The Company may be unable to perform fully on its contracts and costs may increase as a result of the COVID-19 outbreak. These cost increases may not be fully recoverable or adequately covered by insurance.&amp;#xa0; Since the COVID-19 outbreak began, no facilities have been fully shut down (other than temporarily for disinfecting) and such measures to disinfect facilities have not had a significant impact on production. Certain of the Company&amp;#x2019;s vendors have been unable to deliver materials on time due to the COVID-19 outbreak.&amp;#xa0; Such delays have negatively impacted the Company&amp;#x2019;s production, and the Company plans to continue to monitor these and its other vendors and, if necessary, seek alternative suppliers.&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;At this time, the Company&amp;#x2019;s management cannot predict the impact of the COVID-19 pandemic, but management continues to monitor the situation, to assess further possible implications to operations, the supply chain, and customers, and to take actions in an effort to mitigate adverse consequences. Further, the pandemic may have an adverse effect on the Company&amp;#x2019;s results of operations, financial position, and liquidity in fiscal year 2021.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;On March 27, 2020, President Trump signed into law the &amp;#x201c;Coronavirus Aid, Relief, and Economic&amp;#xa0;Security (CARES) Act.&amp;#x201d; The CARES Act, among other things, includes provisions relating to&amp;#xa0;refundable payroll tax credits, deferment of employer side social security payments, net operating&amp;#xa0;loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest&amp;#xa0;deduction limitations, increased limitations on qualified charitable contributions, and technical&amp;#xa0;corrections to tax depreciation methods for qualified improvement property. The CARES Act also appropriated funds for the Small Business Administration (SBA) Paycheck Protection Program loans that are forgivable in&amp;#xa0;certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID-19.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
  <us-gaap:EarningsPerShareTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE B &amp;#x2013; EARNINGS PER SHARE&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt 7.2pt;text-align:justify;text-indent:36pt;&quot;&gt;Reconciliation of the weighted average shares outstanding for basic and diluted loss per share for the three months ended July 31, 2020 and 2019, respectively, were as follows:&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-830&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-831&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three months ended July 31,&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-832&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-833&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-834&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-835&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-836&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-837&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-838&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Weighted average shares outstanding:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-839&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-840&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-841&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-842&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-843&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-844&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-845&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-846&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Basic EPS Shares outstanding (weighted average)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-847&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-848&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-849&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;9,139,130&lt;/td&gt;
			&lt;td id=&quot;new_id-850&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-851&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-852&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-853&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;9,001,324&lt;/td&gt;
			&lt;td id=&quot;new_id-854&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Effect of Dilutive Securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-855&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-856&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-857&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;**&lt;/td&gt;
			&lt;td id=&quot;new_id-858&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-859&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-860&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-861&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;**&lt;/td&gt;
			&lt;td id=&quot;new_id-862&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Basic and Diluted EPS Shares outstanding&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-863&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-864&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-865&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;9,139,130&lt;/td&gt;
			&lt;td id=&quot;new_id-866&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-867&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-868&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-869&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;9,001,324&lt;/td&gt;
			&lt;td id=&quot;new_id-870&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;**For the three-month periods ended July 31, 2020 and 2019 dilutive securities are excluded from the calculation of earnings per share since the inclusion of such shares would be antidilutive due to the net loss for both periods.&amp;#xa0;&amp;#xa0;Basic and diluted shares outstanding for the three months ended July 31, 2020 and 2019 are 9,139,130 and 9,001,324, respectively. Additionally, there are anti-dilutive exercisable shares excluded in the above table for the three months ended July 31, 2020 and 2019 of 676,000 and 1,201,125, respectively.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted unitRef="shares" contextRef="c0_From1May2020To31Jul2020" decimals="INF">9139130</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted unitRef="shares" contextRef="c4_From1May2019To31Jul2019" decimals="INF">9001324</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c0_From1May2020To31Jul2020" decimals="INF">676000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c4_From1May2019To31Jul2019" decimals="INF">1201125</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;div&gt;Reconciliation of the weighted average shares outstanding for basic and diluted loss per share for the three months ended July 31, 2020 and 2019, respectively, were as follows:&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-830&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-831&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three months ended July 31,&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-832&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-833&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-834&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-835&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-836&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-837&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-838&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Weighted average shares outstanding:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-839&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-840&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-841&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-842&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-843&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-844&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-845&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-846&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Basic EPS Shares outstanding (weighted average)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-847&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-848&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-849&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;9,139,130&lt;/td&gt;
			&lt;td id=&quot;new_id-850&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-851&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-852&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-853&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;9,001,324&lt;/td&gt;
			&lt;td id=&quot;new_id-854&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Effect of Dilutive Securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-855&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-856&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-857&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;**&lt;/td&gt;
			&lt;td id=&quot;new_id-858&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-859&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-860&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-861&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;**&lt;/td&gt;
			&lt;td id=&quot;new_id-862&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Basic and Diluted EPS Shares outstanding&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-863&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-864&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-865&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;9,139,130&lt;/td&gt;
			&lt;td id=&quot;new_id-866&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-867&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-868&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-869&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;9,001,324&lt;/td&gt;
			&lt;td id=&quot;new_id-870&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;**For the three-month periods ended July 31, 2020 and 2019 dilutive securities are excluded from the calculation of earnings per share since the inclusion of such shares would be antidilutive due to the net loss for both periods.&amp;#xa0;&amp;#xa0;Basic and diluted shares outstanding for the three months ended July 31, 2020 and 2019 are 9,139,130 and 9,001,324, respectively. Additionally, there are anti-dilutive exercisable shares excluded in the above table for the three months ended July 31, 2020 and 2019 of 676,000 and 1,201,125, respectively.&lt;/p&gt;&lt;/div&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic unitRef="shares" contextRef="c0_From1May2020To31Jul2020" decimals="INF">9139130</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic unitRef="shares" contextRef="c4_From1May2019To31Jul2019" decimals="INF">9001324</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment id="_WeightedAverageNumberDilutedSharesOutstandingAdjustment-c0_From1May2020To31Jul2020_shares" unitRef="shares" contextRef="c0_From1May2020To31Jul2020" xs:nil="true"/>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment id="_WeightedAverageNumberDilutedSharesOutstandingAdjustment-c4_From1May2019To31Jul2019_shares" unitRef="shares" contextRef="c4_From1May2019To31Jul2019" xs:nil="true"/>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding unitRef="shares" contextRef="c0_From1May2020To31Jul2020" decimals="INF">9139130</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding unitRef="shares" contextRef="c4_From1May2019To31Jul2019" decimals="INF">9001324</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:LongTermContractsOrProgramsDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE C &amp;#x2013; COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;At July 31, 2020 and April 30, 2020, costs and estimated earnings in excess of billings, net, consisted of the following:&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-871&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-872&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-873&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-874&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-875&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-876&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-877&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-878&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-879&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Costs and estimated earnings in excess of billings&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-880&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-881&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-882&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;17,466&lt;/td&gt;
			&lt;td id=&quot;new_id-883&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-884&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-885&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-886&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;10,460&lt;/td&gt;
			&lt;td id=&quot;new_id-887&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Billings in excess of costs and estimated earnings&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-888&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-889&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-890&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(10,534&lt;/td&gt;
			&lt;td id=&quot;new_id-891&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-892&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-893&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-894&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(3,507&lt;/td&gt;
			&lt;td id=&quot;new_id-895&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Net asset&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-896&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-897&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-898&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;6,932&lt;/td&gt;
			&lt;td id=&quot;new_id-899&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-900&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-901&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-902&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;6,953&lt;/td&gt;
			&lt;td id=&quot;new_id-903&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;Such amounts represent revenue recognized on long-term contracts that had not been billed at the balance sheet dates or represent a liability for amounts billed in excess of the revenue recognized.&amp;#xa0;&amp;#xa0;Amounts are billed to customers pursuant to contract terms. In general, the recorded amounts will be billed and collected or revenue recognized within twelve months of the balance sheet date.&amp;#xa0;&amp;#xa0;Revenue on these long-term contracts is accounted for on the percentage of completion (&amp;#x201c;POC&amp;#x201d;) basis. During the three months ended July 31, 2020 and 2019, revenue recognized under POC contracts was approximately $11.7 million and $11.5 million, respectively. If contract losses are anticipated, costs and estimated earnings in excess of billings are reduced for the full amount of such losses when they are determinable. Contract losses of approximately $611,000 and $314,000 were recorded for the three months ended July 31, 2020 and July 31, 2019, respectively.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:LongTermContractsOrProgramsDisclosureTextBlock>
  <us-gaap:Revenues unitRef="usd" contextRef="c35_From1May2020To31Jul2020_ContractsAccountedForUnderPercentageOfCompletionMember" decimals="-5">11700000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c36_From1May2019To31Jul2019_ContractsAccountedForUnderPercentageOfCompletionMember" decimals="-5">11500000</us-gaap:Revenues>
  <us-gaap:LossOnContracts unitRef="usd" contextRef="c0_From1May2020To31Jul2020" decimals="-6">611000000000</us-gaap:LossOnContracts>
  <us-gaap:LossOnContracts unitRef="usd" contextRef="c4_From1May2019To31Jul2019" decimals="-6">314000000000</us-gaap:LossOnContracts>
  <feim:CostsAndEstimatedEarningsInExcessOfBillingsNetTableTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;div&gt;At July 31, 2020 and April 30, 2020, costs and estimated earnings in excess of billings, net, consisted of the following:&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-871&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-872&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-873&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-874&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-875&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-876&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-877&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-878&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-879&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Costs and estimated earnings in excess of billings&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-880&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-881&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-882&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;17,466&lt;/td&gt;
			&lt;td id=&quot;new_id-883&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-884&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-885&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-886&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;10,460&lt;/td&gt;
			&lt;td id=&quot;new_id-887&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Billings in excess of costs and estimated earnings&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-888&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-889&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-890&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(10,534&lt;/td&gt;
			&lt;td id=&quot;new_id-891&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-892&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-893&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-894&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(3,507&lt;/td&gt;
			&lt;td id=&quot;new_id-895&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Net asset&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-896&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-897&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-898&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;6,932&lt;/td&gt;
			&lt;td id=&quot;new_id-899&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-900&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-901&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-902&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;6,953&lt;/td&gt;
			&lt;td id=&quot;new_id-903&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</feim:CostsAndEstimatedEarningsInExcessOfBillingsNetTableTextBlock>
  <us-gaap:ContractWithCustomerAssetGross unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">17466000</us-gaap:ContractWithCustomerAssetGross>
  <us-gaap:ContractWithCustomerAssetGross unitRef="usd" contextRef="c3_AsOf30Apr2020" decimals="-3">10460000</us-gaap:ContractWithCustomerAssetGross>
  <us-gaap:ContractWithCustomerLiability unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">10534000</us-gaap:ContractWithCustomerLiability>
  <us-gaap:ContractWithCustomerLiability unitRef="usd" contextRef="c3_AsOf30Apr2020" decimals="-3">3507000</us-gaap:ContractWithCustomerLiability>
  <us-gaap:ContractWithCustomerAssetNet unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">6932000</us-gaap:ContractWithCustomerAssetNet>
  <us-gaap:ContractWithCustomerAssetNet unitRef="usd" contextRef="c3_AsOf30Apr2020" decimals="-3">6953000</us-gaap:ContractWithCustomerAssetNet>
  <us-gaap:TreasuryStockTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE D &amp;#x2013; TREASURY STOCK TRANSACTIONS&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;During the three month period ended July 31, 2020, the Company made contributions of 14,926 shares of its common stock held in treasury to the Company&amp;#x2019;s profit-sharing plan and trust under Section 401(k) of the Internal Revenue Code.&amp;#xa0;&amp;#xa0;Such contributions are in accordance with the Company&amp;#x2019;s discretionary match of employee voluntary contributions to this plan.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:TreasuryStockTextBlock>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c0_From1May2020To31Jul2020" decimals="INF">14926</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:InventoryDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE E &amp;#x2013; INVENTORIES&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;Inventories, which are reported at the lower of cost and net realizable value, consisted of the following:&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-904&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-905&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-906&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-907&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-908&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-909&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-910&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-911&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-912&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Raw Materials and Component Parts&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-913&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-914&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-915&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;13,942&lt;/td&gt;
			&lt;td id=&quot;new_id-916&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-917&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-918&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-919&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;15,470&lt;/td&gt;
			&lt;td id=&quot;new_id-920&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Work in Progress&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-921&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-922&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-923&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;6,788&lt;/td&gt;
			&lt;td id=&quot;new_id-924&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-925&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-926&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-927&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;6,104&lt;/td&gt;
			&lt;td id=&quot;new_id-928&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Finished Goods&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-929&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-930&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-931&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;953&lt;/td&gt;
			&lt;td id=&quot;new_id-932&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-933&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-934&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-935&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;1,384&lt;/td&gt;
			&lt;td id=&quot;new_id-936&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-937&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-938&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-939&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;21,683&lt;/td&gt;
			&lt;td id=&quot;new_id-940&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-941&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-942&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-943&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;22,958&lt;/td&gt;
			&lt;td id=&quot;new_id-944&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The amounts above are net of reserves of $6.8 million and $6.6 million as of July 31, 2020 and April 30, 2020, respectively.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:InventoryDisclosureTextBlock>
  <us-gaap:InventoryNet unitRef="usd" contextRef="c37_AsOf31Jul2020_US" decimals="-5">6800000</us-gaap:InventoryNet>
  <us-gaap:InventoryNet unitRef="usd" contextRef="c38_AsOf30Apr2020_US" decimals="-5">6600000</us-gaap:InventoryNet>
  <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;div&gt;Inventories, which are reported at the lower of cost and net realizable value, consisted of the following:&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-904&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-905&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-906&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-907&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-908&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-909&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-910&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-911&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-912&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Raw Materials and Component Parts&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-913&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-914&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-915&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;13,942&lt;/td&gt;
			&lt;td id=&quot;new_id-916&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-917&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-918&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-919&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;15,470&lt;/td&gt;
			&lt;td id=&quot;new_id-920&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Work in Progress&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-921&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-922&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-923&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;6,788&lt;/td&gt;
			&lt;td id=&quot;new_id-924&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-925&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-926&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-927&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;6,104&lt;/td&gt;
			&lt;td id=&quot;new_id-928&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Finished Goods&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-929&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-930&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-931&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;953&lt;/td&gt;
			&lt;td id=&quot;new_id-932&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-933&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-934&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-935&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;1,384&lt;/td&gt;
			&lt;td id=&quot;new_id-936&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;1&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-937&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-938&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-939&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;21,683&lt;/td&gt;
			&lt;td id=&quot;new_id-940&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-941&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-942&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-943&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;22,958&lt;/td&gt;
			&lt;td id=&quot;new_id-944&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
  <us-gaap:InventoryRawMaterials unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">13942000</us-gaap:InventoryRawMaterials>
  <us-gaap:InventoryRawMaterials unitRef="usd" contextRef="c3_AsOf30Apr2020" decimals="-3">15470000</us-gaap:InventoryRawMaterials>
  <us-gaap:InventoryWorkInProcess unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">6788000</us-gaap:InventoryWorkInProcess>
  <us-gaap:InventoryWorkInProcess unitRef="usd" contextRef="c3_AsOf30Apr2020" decimals="-3">6104000</us-gaap:InventoryWorkInProcess>
  <us-gaap:InventoryFinishedGoods unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">953000</us-gaap:InventoryFinishedGoods>
  <us-gaap:InventoryFinishedGoods unitRef="usd" contextRef="c3_AsOf30Apr2020" decimals="-3">1384000</us-gaap:InventoryFinishedGoods>
  <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE F &amp;#x2013; RIGHT-OF-USE ASSETS AND LEASE LIABILITIES&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The Company&amp;#x2019;s leases primarily represent offices, warehouses, vehicles, and manufacturing and research and development facilities which expire at various times through 2029 and are generally operating leases. Contractual arrangements are evaluated at inception to determine if the agreement contains a lease. Certain lease agreements contain renewal options, rent abatement, and escalation clauses that are factored into our determination of lease payments when appropriate. Right-of-use (&amp;#x201c;ROU&amp;#x201d;) assets and lease liabilities are recorded based on the present value of future lease payments which will factor in certain qualifying initial direct costs incurred as well as any lease incentives that may have been received. Lease expenses for operating lease payments are recognized on a straight-line basis over the lease term. Lease terms may factor in options to extend or terminate the lease.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The Company elected the practical expedient for short-term leases which allows leases with terms of twelve months or less to be recorded on a straight-line basis over the lease term without being recognized on the balance sheet.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;Effective May 1, 2019, the Company adopted ASU 2016-02. The table below presents ROU assets and liabilities recorded on the respective consolidated balance sheets, related to ASU 2016-02 (in thousands):&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 23.2%; border-bottom: 1px solid black;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Classification&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-945&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-946&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-947&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-948&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-949&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-950&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-951&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-952&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;(unaudited)&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-953&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-954&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-955&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-956&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-957&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 38.8%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-958&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-959&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-960&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-961&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-962&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-963&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-964&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-965&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;Operating lease ROU assets&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Right-of-Use assets leases&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-966&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-967&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-968&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;10,546&lt;/td&gt;
			&lt;td id=&quot;new_id-969&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-970&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-971&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-972&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;10,864&lt;/td&gt;
			&lt;td id=&quot;new_id-973&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-974&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-975&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-976&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-977&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-978&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-979&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-980&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-981&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-982&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-983&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-984&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-985&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-986&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-987&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-988&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-989&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;Operating lease liabilities (short-term)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Lease liability, current&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-990&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-991&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-992&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;1,822&lt;/td&gt;
			&lt;td id=&quot;new_id-993&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-994&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-995&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-996&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;1,869&lt;/td&gt;
			&lt;td id=&quot;new_id-997&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;Operating lease liabilities (long-term)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Lease liability, non-current&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-998&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-999&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1000&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;9,172&lt;/td&gt;
			&lt;td id=&quot;new_id-1001&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1002&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1003&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1004&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;9,444&lt;/td&gt;
			&lt;td id=&quot;new_id-1005&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;Total lease liabilities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1006&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1007&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1008&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;10,994&lt;/td&gt;
			&lt;td id=&quot;new_id-1009&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1010&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1011&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1012&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;11,313&lt;/td&gt;
			&lt;td id=&quot;new_id-1013&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;Total operating lease expense was $478,000 and $504,000 for the three months ended July 31, 2020 and July 31, 2019, the majority of which is included in cost of revenues and the remaining amount in selling and administrative expenses on the unaudited condensed consolidated statements of operations. There were no new leases entered into during the three months ended July 31, 2020.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities recorded on the unaudited consolidated balance sheet as of July 31, 2020:&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:80%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td colspan=&quot;4&quot; style=&quot;vertical-align:bottom;width:98.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fiscal Year Ending July 31,&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td colspan=&quot;4&quot; style=&quot;vertical-align:bottom;width:98.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;(&lt;/b&gt;in thousands&lt;b&gt;)&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Remainder of 2021&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,312&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;2022&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,886&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;2023&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,815&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;2024&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,834&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;2025&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,723&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Thereafter&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;5,492&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Total lease payments&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;14,062&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Less imputed interest&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(3,068&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Present value of future lease payments&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;10,994&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Less current obligations under leases&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(1,822&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Long-term lease obligations&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;9,172&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;As of July 31, 2020, the weighted-average remaining lease term for all operating leases was 8.1 years. The Company does not generally have access to the rate implicit in the leases and therefore utilized the Company&amp;#x2019;s borrowing rate as the discount rate. The weighted average discount rate for operating leases as of July 31, 2020 was 6.20%.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
  <us-gaap:LeaseAndRentalExpense unitRef="usd" contextRef="c0_From1May2020To31Jul2020" decimals="0">478000</us-gaap:LeaseAndRentalExpense>
  <us-gaap:LeaseAndRentalExpense unitRef="usd" contextRef="c4_From1May2019To31Jul2019" decimals="0">504000</us-gaap:LeaseAndRentalExpense>
  <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c2_AsOf31Jul2020">P8Y36D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
  <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent unitRef="pure" contextRef="c2_AsOf31Jul2020" decimals="4">0.0620</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
  <us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;div&gt;Effective May 1, 2019, the Company adopted ASU 2016-02. The table below presents ROU assets and liabilities recorded on the respective consolidated balance sheets, related to ASU 2016-02 (in thousands):&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 23.2%; border-bottom: 1px solid black;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Classification&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-945&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-946&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-947&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-948&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-949&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-950&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-951&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-952&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;(unaudited)&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-953&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-954&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-955&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-956&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-957&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 38.8%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-958&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-959&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-960&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-961&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-962&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-963&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-964&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-965&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;Operating lease ROU assets&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Right-of-Use assets leases&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-966&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-967&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-968&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;10,546&lt;/td&gt;
			&lt;td id=&quot;new_id-969&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-970&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-971&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-972&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;10,864&lt;/td&gt;
			&lt;td id=&quot;new_id-973&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-974&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-975&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-976&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-977&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-978&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-979&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-980&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-981&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-982&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-983&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-984&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-985&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-986&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-987&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-988&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
			&lt;td id=&quot;new_id-989&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&lt;b&gt;&amp;#xa0;&lt;/b&gt;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;Operating lease liabilities (short-term)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Lease liability, current&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-990&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-991&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-992&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;1,822&lt;/td&gt;
			&lt;td id=&quot;new_id-993&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-994&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-995&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-996&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;1,869&lt;/td&gt;
			&lt;td id=&quot;new_id-997&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;Operating lease liabilities (long-term)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Lease liability, non-current&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-998&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-999&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1000&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;9,172&lt;/td&gt;
			&lt;td id=&quot;new_id-1001&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1002&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1003&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1004&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;9,444&lt;/td&gt;
			&lt;td id=&quot;new_id-1005&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;text-align: justify; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;&amp;#xa0;Total lease liabilities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1006&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1007&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1008&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;10,994&lt;/td&gt;
			&lt;td id=&quot;new_id-1009&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1010&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1011&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1012&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;11,313&lt;/td&gt;
			&lt;td id=&quot;new_id-1013&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock>
  <us-gaap:OperatingLeaseLiability unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">10994000</us-gaap:OperatingLeaseLiability>
  <us-gaap:OperatingLeaseLiability unitRef="usd" contextRef="c3_AsOf30Apr2020" decimals="-3">11313000</us-gaap:OperatingLeaseLiability>
  <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;div&gt;The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities recorded on the unaudited consolidated balance sheet as of July 31, 2020:&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:80%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td colspan=&quot;4&quot; style=&quot;vertical-align:bottom;width:98.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fiscal Year Ending July 31,&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td colspan=&quot;4&quot; style=&quot;vertical-align:bottom;width:98.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;(&lt;/b&gt;in thousands&lt;b&gt;)&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Remainder of 2021&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,312&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;2022&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,886&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;2023&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,815&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;2024&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,834&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;2025&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,723&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Thereafter&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;5,492&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Total lease payments&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;14,062&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Less imputed interest&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(3,068&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Present value of future lease payments&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;10,994&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Less current obligations under leases&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(1,822&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:80.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Long-term lease obligations&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:15.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;9,172&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1.5%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">1312000</us-gaap:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">1886000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">1815000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">1834000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">1723000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">5492000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDue unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">14062000</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
  <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-3">3068000</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt9uvRsJTXMeMewLyH9HKj6I6pbvcDxjLAKrtdGPgh+T35CKv1CUlmsKBwkQA6U3a8QdSyY4KQ7I6xW8zuYY+LjT1H6JAIQE2h+WNkcoRdDBWhPvMlebB4zy3wA/QhSlYjZLN70hFYtMsxe5xr1BGCS1PusmbRD2IMnTrurPxO/kEKIDDXkallYZBhuzrvVjT+VXUc6dbP0azfbkpibhKPm6YPZawnM1q+fgBvBbwTWLUA==] CSR-->
  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE G &amp;#x2013; SEGMENT INFORMATION&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The Company operates under two reportable segments based on the geographic locations of its subsidiaries:&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:100%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:middle;width:4%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:5.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;(1)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:90.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;FEI-NY &amp;#x2013; operates out of New York and its operations consist principally of precision time and frequency control products used in three principal markets: satellites (both commercial and U.S. Government-funded); terrestrial cellular telephone or other ground-based telecommunication stations; and other components and systems for the U.S. military.&lt;/p&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;The FEI-NY segment also includes the operations of the Company&amp;#x2019;s wholly-owned subsidiary, FEI-Elcom. FEI-Elcom, in addition to its own product line, provides design and technical support for the FEI-NY segment&amp;#x2019;s satellite business.&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:100%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:middle;width:4%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:5.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;(2)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:90.7%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;FEI-Zyfer &amp;#x2013; operates out of California and its products incorporate Global Positioning System (GPS) technologies into systems and subsystems for secure communications, both government and commercial, and other locator applications. FEI-Zyfer&amp;#x2019;s products also incorporate precision time references for terrestrial secure communications and command and control, and frequency products that incorporate GPS.&amp;#xa0; FEI-Zyfer&amp;#x2019;s GPS capability complements the Company&amp;#x2019;s existing technologies and permits the combined entities to provide a broader range of embedded systems for a variety of timing functions and anti-spoofing (&amp;#x201c;SAASM&amp;#x201d;) applications.&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The Company measures segment performance based on total revenues and profits generated by each geographic location rather than on the specific types of customers or end-users.&amp;#xa0; Consequently, the Company determined that the segments indicated above most appropriately reflect the way the Company&amp;#x2019;s management views the business.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The accounting policies of the two segments are the same as those described in the &amp;#x201c;Summary of Significant Accounting Policies&amp;#x201d; in the Company&amp;#x2019;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020 with the Securities and Exchange Commission. The Company evaluates the performance of its segments and allocates resources to them based on operating profit which is defined as income before investment income, interest expense and taxes.&amp;#xa0; All acquired assets, including intangible assets, are included in the assets of both reporting segments.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The tables below present information about reported segments with reconciliation of segment amounts to consolidated amounts as reported in the condensed consolidated statements of operations or the condensed consolidated balance sheets for each of the periods (in thousands):&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1014&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-1015&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three months ended July 31,&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1016&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1017&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1018&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1019&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1020&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1021&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1022&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Revenues:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1023&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1024&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1025&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1026&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1027&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1028&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1029&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1030&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-NY&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1031&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1032&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1033&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;9,839&lt;/td&gt;
			&lt;td id=&quot;new_id-1034&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1035&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1036&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1037&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;9,010&lt;/td&gt;
			&lt;td id=&quot;new_id-1038&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-Zyfer&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1039&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1040&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1041&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;3,922&lt;/td&gt;
			&lt;td id=&quot;new_id-1042&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1043&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1044&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1045&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;3,701&lt;/td&gt;
			&lt;td id=&quot;new_id-1046&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;less intersegment revenues&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1047&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1048&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1049&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(810&lt;/td&gt;
			&lt;td id=&quot;new_id-1050&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1051&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1052&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1053&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(157&lt;/td&gt;
			&lt;td id=&quot;new_id-1054&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Consolidated revenues&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1055&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1056&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1057&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;12,951&lt;/td&gt;
			&lt;td id=&quot;new_id-1058&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1059&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1060&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1061&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;12,554&lt;/td&gt;
			&lt;td id=&quot;new_id-1062&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Operating (loss) profit:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1063&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1064&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1065&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1066&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1067&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1068&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1069&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1070&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-NY&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1071&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1072&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1073&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;(623&lt;/td&gt;
			&lt;td id=&quot;new_id-1074&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1075&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1076&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1077&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;(1,232&lt;/td&gt;
			&lt;td id=&quot;new_id-1078&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-Zyfer&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1079&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1080&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1081&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;361&lt;/td&gt;
			&lt;td id=&quot;new_id-1082&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1083&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1084&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1085&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;517&lt;/td&gt;
			&lt;td id=&quot;new_id-1086&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Corporate&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1087&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1088&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1089&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(75&lt;/td&gt;
			&lt;td id=&quot;new_id-1090&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1091&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1092&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1093&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(65&lt;/td&gt;
			&lt;td id=&quot;new_id-1094&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Consolidated operating&amp;#xa0;loss&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1095&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1096&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1097&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;(337&lt;/td&gt;
			&lt;td id=&quot;new_id-1098&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1099&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1100&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1101&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;(780&lt;/td&gt;
			&lt;td id=&quot;new_id-1102&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1103&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1104&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1105&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1106&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1107&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1108&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Identifiable assets:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1109&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1110&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1111&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1112&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1113&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1114&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1115&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1116&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-NY&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1117&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1118&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1119&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;42,732&lt;/td&gt;
			&lt;td id=&quot;new_id-1120&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1121&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1122&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1123&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;44,599&lt;/td&gt;
			&lt;td id=&quot;new_id-1124&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-Zyfer&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1125&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1126&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1127&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;14,786&lt;/td&gt;
			&lt;td id=&quot;new_id-1128&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1129&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1130&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1131&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;13,344&lt;/td&gt;
			&lt;td id=&quot;new_id-1132&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;less intersegment balances&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1133&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1134&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1135&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;-&lt;/td&gt;
			&lt;td id=&quot;new_id-1136&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1137&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1138&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1139&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;(8,586&lt;/td&gt;
			&lt;td id=&quot;new_id-1140&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Corporate&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1141&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1142&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1143&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;31,426&lt;/td&gt;
			&lt;td id=&quot;new_id-1144&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1145&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1146&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1147&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;41,919&lt;/td&gt;
			&lt;td id=&quot;new_id-1148&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Consolidated identifiable assets&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1149&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1150&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1151&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;88,944&lt;/td&gt;
			&lt;td id=&quot;new_id-1152&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1153&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1154&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1155&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;91,276&lt;/td&gt;
			&lt;td id=&quot;new_id-1156&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;Total revenue recognized over time as POC and Passage of Title (&amp;#x201c;POT&amp;#x201d;) were approximately $11.7 million and $1.3 million, respectively, of the $13.0 million reported for the three months ended July 31, 2020. The amounts recognized over time as POC and POT were approximately $11.5 million and $1.1 million of the $12.6 million reported for the three months ended July 31, 2019. The amounts by segment and product line were as follows:&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:100%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;10&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:34%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three Months Ended July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;10&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:34.1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three Months Ended July 31, 2019&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;10&quot; style=&quot;vertical-align:bottom;width:34%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;10&quot; style=&quot;vertical-align:bottom;width:34.1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;POC Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;POT Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Total Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;POC Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;POT Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Total Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;&quot;&gt;FEI-NY&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;8,622&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,217&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;9,839&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;8,160&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;850&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;9,010&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;&quot;&gt;FEI-Zyfer&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;3,038&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;884&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;3,922&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;3,323&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;378&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;3,701&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;&quot;&gt;Intersegment&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(9)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(801&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(810&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;26&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(183&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(157&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;&quot;&gt;Revenue&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;11,651&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,300&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;12,951&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;11,509&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,045&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;12,554&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1157&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-1158&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three Months Ended July 31,&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1159&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1160&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1161&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1162&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1163&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1164&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1165&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1166&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-1167&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1168&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Revenue by Product Line:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1169&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1170&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1171&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1172&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1173&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1174&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1175&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1176&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Satellite Revenue&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1177&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1178&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1179&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;6,651&lt;/td&gt;
			&lt;td id=&quot;new_id-1180&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1181&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1182&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1183&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;3,895&lt;/td&gt;
			&lt;td id=&quot;new_id-1184&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Government Non-Space Revenue&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1185&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1186&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1187&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;5,335&lt;/td&gt;
			&lt;td id=&quot;new_id-1188&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1189&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1190&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1191&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;6,744&lt;/td&gt;
			&lt;td id=&quot;new_id-1192&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Other Commercial &amp;amp; Industrial Revenue&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1193&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1194&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1195&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;965&lt;/td&gt;
			&lt;td id=&quot;new_id-1196&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1197&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1198&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1199&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;1,915&lt;/td&gt;
			&lt;td id=&quot;new_id-1200&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Consolidated revenues&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1201&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1202&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1203&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;12,951&lt;/td&gt;
			&lt;td id=&quot;new_id-1204&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1205&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1206&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1207&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;12,554&lt;/td&gt;
			&lt;td id=&quot;new_id-1208&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
  <us-gaap:NumberOfReportableSegments unitRef="pure" contextRef="c0_From1May2020To31Jul2020" decimals="INF">2</us-gaap:NumberOfReportableSegments>
  <feim:NumberOfPrincipalMarkets unitRef="pure" contextRef="c39_AsOf31Jul2020_FrequencyElectronicsIncNewYorkMember" decimals="INF">3</feim:NumberOfPrincipalMarkets>
  <us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;div&gt;The tables below present information about reported segments with reconciliation of segment amounts to consolidated amounts as reported in the condensed consolidated statements of operations or the condensed consolidated balance sheets for each of the periods (in thousands):&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1014&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-1015&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three months ended July 31,&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1016&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1017&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1018&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1019&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1020&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1021&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1022&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Revenues:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1023&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1024&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1025&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1026&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1027&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1028&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1029&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1030&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-NY&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1031&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1032&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1033&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;9,839&lt;/td&gt;
			&lt;td id=&quot;new_id-1034&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1035&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1036&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1037&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;9,010&lt;/td&gt;
			&lt;td id=&quot;new_id-1038&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-Zyfer&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1039&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1040&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1041&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;3,922&lt;/td&gt;
			&lt;td id=&quot;new_id-1042&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1043&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1044&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1045&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;3,701&lt;/td&gt;
			&lt;td id=&quot;new_id-1046&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;less intersegment revenues&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1047&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1048&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1049&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(810&lt;/td&gt;
			&lt;td id=&quot;new_id-1050&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1051&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1052&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1053&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(157&lt;/td&gt;
			&lt;td id=&quot;new_id-1054&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Consolidated revenues&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1055&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1056&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1057&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;12,951&lt;/td&gt;
			&lt;td id=&quot;new_id-1058&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1059&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1060&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1061&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;12,554&lt;/td&gt;
			&lt;td id=&quot;new_id-1062&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock>
  <us-gaap:Revenues unitRef="usd" contextRef="c44_From1May2020To31Jul2020_FrequencyElectronicsIncNewYorkMember" decimals="-3">9839000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c45_From1May2019To31Jul2019_FrequencyElectronicsIncNewYorkMember" decimals="-3">9010000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c46_From1May2020To31Jul2020_FrequencyElectronicsIncZyferMember" decimals="-3">3922000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c47_From1May2019To31Jul2019_FrequencyElectronicsIncZyferMember" decimals="-3">3701000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c48_From1May2020To31Jul2020_InterSegmentMember" decimals="-3">-810000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c49_From1May2019To31Jul2019_InterSegmentMember" decimals="-3">-157000</us-gaap:Revenues>
  <us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Operating (loss) profit:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1063&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1064&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1065&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1066&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1067&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1068&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1069&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1070&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-NY&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1071&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1072&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1073&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;(623&lt;/td&gt;
			&lt;td id=&quot;new_id-1074&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1075&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1076&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1077&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;(1,232&lt;/td&gt;
			&lt;td id=&quot;new_id-1078&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-Zyfer&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1079&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1080&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1081&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;361&lt;/td&gt;
			&lt;td id=&quot;new_id-1082&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1083&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1084&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1085&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;517&lt;/td&gt;
			&lt;td id=&quot;new_id-1086&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Corporate&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1087&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1088&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1089&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(75&lt;/td&gt;
			&lt;td id=&quot;new_id-1090&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1091&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1092&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1093&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;(65&lt;/td&gt;
			&lt;td id=&quot;new_id-1094&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Consolidated operating&amp;#xa0;loss&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1095&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1096&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1097&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;(337&lt;/td&gt;
			&lt;td id=&quot;new_id-1098&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1099&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1100&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1101&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;(780&lt;/td&gt;
			&lt;td id=&quot;new_id-1102&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock>
  <us-gaap:OperatingIncomeLoss unitRef="usd" contextRef="c44_From1May2020To31Jul2020_FrequencyElectronicsIncNewYorkMember" decimals="-3">-623000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss unitRef="usd" contextRef="c45_From1May2019To31Jul2019_FrequencyElectronicsIncNewYorkMember" decimals="-3">-1232000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss unitRef="usd" contextRef="c46_From1May2020To31Jul2020_FrequencyElectronicsIncZyferMember" decimals="-3">361000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss unitRef="usd" contextRef="c47_From1May2019To31Jul2019_FrequencyElectronicsIncZyferMember" decimals="-3">517000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss unitRef="usd" contextRef="c50_From1May2020To31Jul2020_CorporateMember" decimals="-3">-75000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss unitRef="usd" contextRef="c51_From1May2019To31Jul2019_CorporateMember" decimals="-3">-65000</us-gaap:OperatingIncomeLoss>
  <us-gaap:ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1103&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1104&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1105&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1106&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1107&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1108&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Identifiable assets:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1109&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1110&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1111&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1112&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1113&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1114&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1115&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1116&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-NY&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1117&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1118&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1119&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;42,732&lt;/td&gt;
			&lt;td id=&quot;new_id-1120&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1121&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1122&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1123&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;44,599&lt;/td&gt;
			&lt;td id=&quot;new_id-1124&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;FEI-Zyfer&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1125&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1126&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1127&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;14,786&lt;/td&gt;
			&lt;td id=&quot;new_id-1128&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1129&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1130&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1131&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;13,344&lt;/td&gt;
			&lt;td id=&quot;new_id-1132&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;less intersegment balances&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1133&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1134&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1135&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;-&lt;/td&gt;
			&lt;td id=&quot;new_id-1136&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1137&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1138&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1139&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;(8,586&lt;/td&gt;
			&lt;td id=&quot;new_id-1140&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Corporate&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1141&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1142&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1143&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;31,426&lt;/td&gt;
			&lt;td id=&quot;new_id-1144&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1145&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1146&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1147&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;41,919&lt;/td&gt;
			&lt;td id=&quot;new_id-1148&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;&quot;&gt;Consolidated identifiable assets&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1149&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1150&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1151&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;88,944&lt;/td&gt;
			&lt;td id=&quot;new_id-1152&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1153&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1154&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1155&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;91,276&lt;/td&gt;
			&lt;td id=&quot;new_id-1156&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock>
  <us-gaap:Assets unitRef="usd" contextRef="c39_AsOf31Jul2020_FrequencyElectronicsIncNewYorkMember" decimals="-3">42732000</us-gaap:Assets>
  <us-gaap:Assets unitRef="usd" contextRef="c52_AsOf30Apr2020_FrequencyElectronicsIncNewYorkMember" decimals="-3">44599000</us-gaap:Assets>
  <us-gaap:Assets unitRef="usd" contextRef="c53_AsOf31Jul2020_FrequencyElectronicsIncZyferMember" decimals="-3">14786000</us-gaap:Assets>
  <us-gaap:Assets unitRef="usd" contextRef="c54_AsOf30Apr2020_FrequencyElectronicsIncZyferMember" decimals="-3">13344000</us-gaap:Assets>
  <us-gaap:Assets unitRef="usd" contextRef="c55_AsOf31Jul2020_InterSegmentMember" decimals="-3">0</us-gaap:Assets>
  <us-gaap:Assets unitRef="usd" contextRef="c56_AsOf30Apr2020_InterSegmentMember" decimals="-3">8586000</us-gaap:Assets>
  <us-gaap:Assets unitRef="usd" contextRef="c57_AsOf31Jul2020_CorporateMember" decimals="-3">31426000</us-gaap:Assets>
  <us-gaap:Assets unitRef="usd" contextRef="c58_AsOf30Apr2020_CorporateMember" decimals="-3">41919000</us-gaap:Assets>
  <us-gaap:DisaggregationOfRevenueTableTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;div&gt;The amounts by segment and product line were as follows:&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:100%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;10&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:34%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three Months Ended July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;10&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:34.1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three Months Ended July 31, 2019&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;10&quot; style=&quot;vertical-align:bottom;width:34%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;10&quot; style=&quot;vertical-align:bottom;width:34.1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;POC Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;POT Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Total Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;POC Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;POT Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Total Revenue&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;&quot;&gt;FEI-NY&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;8,622&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,217&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;9,839&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;8,160&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;850&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;9,010&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;&quot;&gt;FEI-Zyfer&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;3,038&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;884&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;3,922&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;3,323&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;378&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;3,701&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;&quot;&gt;Intersegment&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(9)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(801&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(810&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;26&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(183&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(157&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;&quot;&gt;Revenue&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;11,651&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,300&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;12,951&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;11,509&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;1,045&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;12,554&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:0.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:DisaggregationOfRevenueTableTextBlock>
  <us-gaap:Revenues unitRef="usd" contextRef="c59_From1May2020To31Jul2020_POCRevenueMember_FrequencyElectronicsIncNewYorkMember" decimals="-3">8622000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c60_From1May2020To31Jul2020_POTRevenueMember_FrequencyElectronicsIncNewYorkMember" decimals="-3">1217000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c61_From1May2019To31Jul2019_POCRevenueMember_FrequencyElectronicsIncNewYorkMember" decimals="-3">8160000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c62_From1May2019To31Jul2019_POTRevenueMember_FrequencyElectronicsIncNewYorkMember" decimals="-3">850000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c63_From1May2020To31Jul2020_POCRevenueMember_FrequencyElectronicsIncZyferMember" decimals="-3">3038000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c64_From1May2020To31Jul2020_POTRevenueMember_FrequencyElectronicsIncZyferMember" decimals="-3">884000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c65_From1May2019To31Jul2019_POCRevenueMember_FrequencyElectronicsIncZyferMember" decimals="-3">3323000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c66_From1May2019To31Jul2019_POTRevenueMember_FrequencyElectronicsIncZyferMember" decimals="-3">378000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c67_From1May2020To31Jul2020_POCRevenueMember_InterSegmentMember" decimals="-3">-9000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c68_From1May2020To31Jul2020_POTRevenueMember_InterSegmentMember" decimals="-3">-801000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c69_From1May2019To31Jul2019_POCRevenueMember_InterSegmentMember" decimals="-3">26000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c70_From1May2019To31Jul2019_POTRevenueMember_InterSegmentMember" decimals="-3">-183000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c40_From1May2020To31Jul2020_POCRevenueMember" decimals="-3">11651000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c41_From1May2020To31Jul2020_POTRevenueMember" decimals="-3">1300000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c42_From1May2019To31Jul2019_POCRevenueMember" decimals="-3">11509000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c43_From1May2019To31Jul2019_POTRevenueMember" decimals="-3">1045000</us-gaap:Revenues>
  <us-gaap:ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1157&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-1158&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Three Months Ended July 31,&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1159&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1160&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1161&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1162&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1163&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1164&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1165&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1166&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; id=&quot;new_id-1167&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;(In thousands)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1168&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Revenue by Product Line:&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1169&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1170&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1171&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1172&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1173&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1174&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1175&quot; style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1176&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Satellite Revenue&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1177&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1178&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1179&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;6,651&lt;/td&gt;
			&lt;td id=&quot;new_id-1180&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1181&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1182&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1183&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;3,895&lt;/td&gt;
			&lt;td id=&quot;new_id-1184&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Government Non-Space Revenue&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1185&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1186&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1187&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;5,335&lt;/td&gt;
			&lt;td id=&quot;new_id-1188&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1189&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1190&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1191&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;6,744&lt;/td&gt;
			&lt;td id=&quot;new_id-1192&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Other Commercial &amp;amp; Industrial Revenue&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1193&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1194&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1195&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;965&lt;/td&gt;
			&lt;td id=&quot;new_id-1196&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1197&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1198&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1199&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;1,915&lt;/td&gt;
			&lt;td id=&quot;new_id-1200&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Consolidated revenues&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1201&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1202&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1203&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;12,951&lt;/td&gt;
			&lt;td id=&quot;new_id-1204&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1205&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1206&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1207&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;12,554&lt;/td&gt;
			&lt;td id=&quot;new_id-1208&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock>
  <us-gaap:Revenues unitRef="usd" contextRef="c71_From1May2020To31Jul2020_SatelliteRevenueMember" decimals="-3">6651000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c72_From1May2019To31Jul2019_SatelliteRevenueMember" decimals="-3">3895000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c73_From1May2020To31Jul2020_GovernmentNonSpaceRevenueMember" decimals="-3">5335000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c74_From1May2019To31Jul2019_GovernmentNonSpaceRevenueMember" decimals="-3">6744000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c75_From1May2020To31Jul2020_OtherCommercialIndustrialRevenueMember" decimals="-3">965000</us-gaap:Revenues>
  <us-gaap:Revenues unitRef="usd" contextRef="c76_From1May2019To31Jul2019_OtherCommercialIndustrialRevenueMember" decimals="-3">1915000</us-gaap:Revenues>
  <us-gaap:InvestmentHoldingsTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE H &amp;#x2013; INVESTMENT IN MORION, INC.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The Company has an investment in Morion, Inc. (&amp;#x201c;Morion&amp;#x201d;), a privately-held Russian company, which manufactures high precision quartz resonators and crystal oscillators. The Company has also licensed certain technology to Morion.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The Company&amp;#x2019;s investment consists of 4.6% of Morion&amp;#x2019;s outstanding shares, accordingly, the Company accounts for its investment in Morion on the cost basis.&amp;#xa0;&amp;#xa0;This investment of approximately $800,000 is included in other assets in the accompanying condensed consolidated balance sheets. During the three months ended July 31, 2020 and 2019, the Company acquired product from Morion in the aggregate amount of approximately $150,000 and $245,000, respectively. There were no sales to Morion during the three months ended July 31, 2020. The Company sold product and training services to Morion in the aggregate amount of approximately $47,000 during the three months ended July 31, 2019, which is included in revenues in the unaudited condensed consolidated statements of operations as part of the FEI-NY segment. At July 31, 2020 there was approximately $34,000 payable to Morion. There were no amounts payable to Morion at April 30, 2020. There were no receivables related to Morion for either period ended July 31, 2020 and April 30. 2020. The Company did not receive dividends from Morion during the three months ended July 31, 2020. During the three months ended July 31, 2019, the Company received a dividend from Morion in the amount of approximately $125,000, which is included in other income, net in the condensed consolidated statements of operations as part of the FEI-NY segment.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;Morion is a less than wholly-owned subsidiary of Gazprombank, a state-owned Russian bank.&amp;#xa0; The U.S. Ukraine-related sanctions regime has since 2014 included a list of sectoral sanctions identifications (&amp;#x201c;SSI&amp;#x201d;) pursuant to Executive Order 13662, which prohibits certain transactions, including certain extensions of credit, with an entity designated as an SSI or certain affiliates of an entity designated as an SSI.&amp;#xa0; On July 16, 2014, after the Company&amp;#x2019;s investment in Morion, Gazprombank was designated as an SSI.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;In light of Morion&amp;#x2019;s relationship with Gazprombank, the Company recently evaluated, with the assistance of external legal counsel, certain sales to Morion and the timing of payments by Morion to the Company in connection with those sales to determine whether payments by Morion may have inadvertently constituted extensions of credit in violation of Directive 1 under Executive Order 13662.&amp;#xa0; The Company determined that certain payments by Morion &amp;#x2013; the majority of which occurred more than five years ago &amp;#x2013; were not timely.&amp;#xa0; Following the evaluation, on May 7, 2020, the Company voluntarily disclosed its findings to the Office of Foreign Assets Control (&amp;#x201c;OFAC&amp;#x201d;).&amp;#xa0; The Company&amp;#x2019;s voluntary disclosure to OFAC relates solely to delays in collection of accounts receivable that exceeded then-applicable payment windows set forth in sanctions regulations and do not relate to any other type of payment or transaction.&amp;#xa0; On July 22, 2020, OFAC informed the Company that it is conducting a civil investigation of the matter.&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The ongoing OFAC civil investigation subjects the Company to a number of financial and business risks.&amp;#xa0; OFAC has broad enforcement discretion, and the imposition of sanctions, fines or remedial measures could have a material adverse effect on the Company&amp;#x2019;s business, prospects, reputation, financial condition, liquidity, results of operations or cash flows. Given the matter is in an early stage, however, the Company does not have sufficient information to (i) determine whether any liability (including penalties, sanctions, or remedial actions) as a result of the voluntary disclosure is probable or (ii) estimate the magnitude of any liability.&amp;#xa0; While we are currently unable to predict what if any actions OFAC might take, or what the likely outcome of any such actions might be, or estimate the range of reasonably possible fines or penalties, such outcome may be material.&amp;#xa0; Also, the Company is unable to predict the duration, scope, result or related costs of the investigation, including legal fees.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:InvestmentHoldingsTextBlock>
  <feim:CostMethodInvestmentOwnershipPercentage unitRef="pure" contextRef="c77_AsOf31Jul2020_MorionIncMember" decimals="3">0.046</feim:CostMethodInvestmentOwnershipPercentage>
  <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty unitRef="usd" contextRef="c78_From1May2020To31Jul2020_MorionIncMember" decimals="0">150000</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
  <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty unitRef="usd" contextRef="c79_From1May2019To31Jul2019_MorionIncMember" decimals="0">245000</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
  <us-gaap:RevenueFromRelatedParties unitRef="usd" contextRef="c79_From1May2019To31Jul2019_MorionIncMember" decimals="0">47000</us-gaap:RevenueFromRelatedParties>
  <us-gaap:DueToRelatedPartiesCurrentAndNoncurrent unitRef="usd" contextRef="c77_AsOf31Jul2020_MorionIncMember" decimals="0">34000</us-gaap:DueToRelatedPartiesCurrentAndNoncurrent>
  <us-gaap:ProceedsFromDividendsReceived unitRef="usd" contextRef="c80_From1Nov2019To31Jan2020_MorionIncMember" decimals="0">125000</us-gaap:ProceedsFromDividendsReceived>
  <us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE I &amp;#x2013; FAIR VALUE OF FINANCIAL INSTRUMENTS&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The cost, gross unrealized gains, gross unrealized losses, and fair market value of available-for-sale securities at July 31, 2020 and April 30, 2020, respectively, were as follows (in thousands):&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;width: 100%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1209&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;14&quot; id=&quot;new_id-1210&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1211&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1212&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1213&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1214&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1215&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1216&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Gross Unrealized Gains&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1217&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1218&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1219&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Gross Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1220&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1221&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1222&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Market Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1223&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;Fixed income securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1224&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1225&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1226&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;9,350&lt;/td&gt;
			&lt;td id=&quot;new_id-1227&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1228&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1229&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1230&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;661&lt;/td&gt;
			&lt;td id=&quot;new_id-1231&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1232&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1233&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1234&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;-&lt;/td&gt;
			&lt;td id=&quot;new_id-1235&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1236&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1237&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1238&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;10,011&lt;/td&gt;
			&lt;td id=&quot;new_id-1239&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;width: 100%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1240&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;14&quot; id=&quot;new_id-1241&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1242&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1243&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1244&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1245&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1246&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1247&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Gross Unrealized Gains&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1248&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1249&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1250&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Gross Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1251&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1252&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1253&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Market Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1254&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;Fixed income securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1255&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1256&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1257&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;10,081&lt;/td&gt;
			&lt;td id=&quot;new_id-1258&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1259&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1260&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1261&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;495&lt;/td&gt;
			&lt;td id=&quot;new_id-1262&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1263&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1264&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1265&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;(6&lt;/td&gt;
			&lt;td id=&quot;new_id-1266&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1267&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1268&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1269&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;10,570&lt;/td&gt;
			&lt;td id=&quot;new_id-1270&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The following table presents the fair value and unrealized losses, aggregated by investment type and length of time that individual securities have been in a continuous unrealized loss position (in thousands):&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:100%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Less than 12 months&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;12 Months or more&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;July 31, 2020&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;Fixed Income Securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;April 30, 2020&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;Fixed Income Securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;380&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(6&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;380&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(6&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;During the three months ended July 31, 2020, the Company sold or redeemed available-for-sale securities of approximately $725,000, realizing gains of approximately $3,000.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;Maturities of fixed income securities classified as available-for-sale at July 31, 2020 were as follows, at cost (in thousands):&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 81%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Current&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1271&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1272&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1273&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;2,724&lt;/td&gt;
			&lt;td id=&quot;new_id-1274&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Due after one year through five years&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1275&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1276&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1277&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;3,438&lt;/td&gt;
			&lt;td id=&quot;new_id-1278&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Due after five years&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1279&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1280&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1281&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;3,188&lt;/td&gt;
			&lt;td id=&quot;new_id-1282&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1283&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1284&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1285&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;9,350&lt;/td&gt;
			&lt;td id=&quot;new_id-1286&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The fair value accounting framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value.&amp;#xa0;&amp;#xa0;The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The levels of the fair value hierarchy are described below:&lt;/p&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:100%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:middle;width:1.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:6.8%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Level 1&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:91.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access.&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:middle;width:1.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:6.8%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:91.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:middle;width:1.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:6.8%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Level 2&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:91.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Inputs to the valuation methodology include:&lt;/p&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;-Quoted prices for similar assets or liabilities in active markets;&lt;/p&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;-Quoted prices for identical or similar assets or liabilities in inactive markets;&lt;/p&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;-Inputs other than quoted prices that are observable for the asset or liability; and&lt;/p&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;-Inputs that are derived principally from or corroborated by observable market data by correlation or other means.&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:middle;width:1.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:6.8%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:91.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:middle;width:1.9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:6.8%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Level 3&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:top;width:91.3%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;Inputs to the valuation methodology are unobservable and significant to the fair value measurement.&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;The asset&amp;#x2019;s or liability&amp;#x2019;s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.&amp;#xa0;&amp;#xa0;Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.&amp;#xa0;&amp;#xa0;The Company&amp;#x2019;s money market, business account, and U.S. securities are valued on a Level 1 basis. The Company&amp;#x2019;s fixed income corporate debt securities and certificates of deposit are valued on a Level 2 basis.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock>
  <us-gaap:ProceedsFromSaleOfAvailableForSaleSecuritiesDebt unitRef="usd" contextRef="c0_From1May2020To31Jul2020" decimals="0">725000</us-gaap:ProceedsFromSaleOfAvailableForSaleSecuritiesDebt>
  <us-gaap:AvailableForSaleSecuritiesGrossRealizedGains unitRef="usd" contextRef="c0_From1May2020To31Jul2020" decimals="0">3000</us-gaap:AvailableForSaleSecuritiesGrossRealizedGains>
  <us-gaap:ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;div&gt;The cost, gross unrealized gains, gross unrealized losses, and fair market value of available-for-sale securities at July 31, 2020 and April 30, 2020, respectively, were as follows (in thousands):&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;width: 100%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1209&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;14&quot; id=&quot;new_id-1210&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;July 31, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1211&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1212&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1213&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1214&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1215&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1216&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Gross Unrealized Gains&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1217&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1218&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1219&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Gross Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1220&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1221&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1222&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Market Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1223&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;Fixed income securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1224&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1225&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1226&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;9,350&lt;/td&gt;
			&lt;td id=&quot;new_id-1227&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1228&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1229&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1230&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;661&lt;/td&gt;
			&lt;td id=&quot;new_id-1231&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1232&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1233&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1234&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;-&lt;/td&gt;
			&lt;td id=&quot;new_id-1235&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1236&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1237&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1238&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;10,011&lt;/td&gt;
			&lt;td id=&quot;new_id-1239&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;width: 100%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1240&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;14&quot; id=&quot;new_id-1241&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;April 30, 2020&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1242&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom;&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1243&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1244&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1245&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1246&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1247&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Gross Unrealized Gains&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1248&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1249&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1250&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Gross Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1251&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1252&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; id=&quot;new_id-1253&quot; style=&quot;text-align: center; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Market Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1254&quot; style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;Fixed income securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1255&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1256&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1257&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;10,081&lt;/td&gt;
			&lt;td id=&quot;new_id-1258&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1259&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1260&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1261&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;495&lt;/td&gt;
			&lt;td id=&quot;new_id-1262&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1263&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1264&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1265&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;(6&lt;/td&gt;
			&lt;td id=&quot;new_id-1266&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1267&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1268&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1269&quot; style=&quot;width: 12%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;10,570&lt;/td&gt;
			&lt;td id=&quot;new_id-1270&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock>
  <us-gaap:AvailableForSaleSecuritiesAmortizedCost unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">9350000</us-gaap:AvailableForSaleSecuritiesAmortizedCost>
  <us-gaap:AvailableForSaleSecuritiesGrossUnrealizedGains unitRef="usd" contextRef="c82_From1May2020To31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">661000</us-gaap:AvailableForSaleSecuritiesGrossUnrealizedGains>
  <us-gaap:AvailableForSaleSecuritiesGrossUnrealizedLoss unitRef="usd" contextRef="c82_From1May2020To31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:AvailableForSaleSecuritiesGrossUnrealizedLoss>
  <us-gaap:AvailableForSaleSecuritiesCurrent unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">10011000</us-gaap:AvailableForSaleSecuritiesCurrent>
  <us-gaap:AvailableForSaleSecuritiesAmortizedCost unitRef="usd" contextRef="c83_AsOf30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">10081000</us-gaap:AvailableForSaleSecuritiesAmortizedCost>
  <us-gaap:AvailableForSaleSecuritiesGrossUnrealizedGains unitRef="usd" contextRef="c84_From1May2019To30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">495000</us-gaap:AvailableForSaleSecuritiesGrossUnrealizedGains>
  <us-gaap:AvailableForSaleSecuritiesGrossUnrealizedLoss unitRef="usd" contextRef="c84_From1May2019To30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">6000</us-gaap:AvailableForSaleSecuritiesGrossUnrealizedLoss>
  <us-gaap:AvailableForSaleSecuritiesCurrent unitRef="usd" contextRef="c83_AsOf30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">10570000</us-gaap:AvailableForSaleSecuritiesCurrent>
  <us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValueTableTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;div&gt;The following table presents the fair value and unrealized losses, aggregated by investment type and length of time that individual securities have been in a continuous unrealized loss position (in thousands):&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width:100%;text-indent:0;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;&quot;&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Less than 12 months&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;12 Months or more&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;6&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Fair Value&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td colspan=&quot;2&quot; style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&lt;b&gt;Unrealized Losses&lt;/b&gt;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;July 31, 2020&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;Fixed Income Securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;April 30, 2020&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:center;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;vertical-align:bottom;width:28%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;Fixed Income Securities&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;380&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(6&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;-&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;380&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;&amp;#xa0;&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;$&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:right;&quot;&gt;(6&lt;/p&gt;
			&lt;/td&gt;
			&lt;td style=&quot;vertical-align:bottom;width:1%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;)&lt;/p&gt;
			&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValueTableTextBlock>
  <us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue>
  <us-gaap:DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss>
  <us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue>
  <us-gaap:DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss>
  <us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValue unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValue>
  <us-gaap:DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss>
  <us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue unitRef="usd" contextRef="c83_AsOf30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">380000</us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue>
  <us-gaap:DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss unitRef="usd" contextRef="c83_AsOf30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">6000</us-gaap:DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss>
  <us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue unitRef="usd" contextRef="c83_AsOf30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue>
  <us-gaap:DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss unitRef="usd" contextRef="c83_AsOf30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">0</us-gaap:DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss>
  <us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValue unitRef="usd" contextRef="c83_AsOf30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">380000</us-gaap:AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValue>
  <us-gaap:DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss unitRef="usd" contextRef="c83_AsOf30Apr2020_FixedIncomeSecuritiesMember" decimals="-3">6000</us-gaap:DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss>
  <us-gaap:InvestmentsClassifiedByContractualMaturityDateTableTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family:  &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size:  10pt; &quot;&gt;
&lt;div&gt;Maturities of fixed income securities classified as available-for-sale at July 31, 2020 were as follows, at cost (in thousands):&lt;/div&gt;&lt;br/&gt;&lt;br/&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;finTable&quot; style=&quot;margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; text-indent: 0px;&quot;&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 81%;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Current&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1271&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1272&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1273&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;2,724&lt;/td&gt;
			&lt;td id=&quot;new_id-1274&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Due after one year through five years&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1275&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1276&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1277&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;3,438&lt;/td&gt;
			&lt;td id=&quot;new_id-1278&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204, 238, 255);&quot;&gt;
			&lt;td style=&quot;text-align: left; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt;&quot;&gt;
			&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;Due after five years&lt;/p&gt;
			&lt;/td&gt;
			&lt;td id=&quot;new_id-1279&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1280&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1281&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);&quot;&gt;3,188&lt;/td&gt;
			&lt;td id=&quot;new_id-1282&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
		&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(255, 255, 255);&quot;&gt;
			&lt;td style=&quot;font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1283&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt;&quot;&gt;&amp;#xa0;&lt;/td&gt;
			&lt;td id=&quot;new_id-1284&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;$&lt;/td&gt;
			&lt;td id=&quot;new_id-1285&quot; style=&quot;width: 16%; text-align: right; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);&quot;&gt;9,350&lt;/td&gt;
			&lt;td id=&quot;new_id-1286&quot; style=&quot;width: 1%; font-family: &amp;quot;Times New Roman&amp;quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;&quot;&gt;&amp;#xa0;&lt;/td&gt;
		&lt;/tr&gt;
&lt;/table&gt;&lt;/div&gt;</us-gaap:InvestmentsClassifiedByContractualMaturityDateTableTextBlock>
  <us-gaap:AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">2724000</us-gaap:AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue>
  <us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">3438000</us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue>
  <us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterFiveThroughTenYearsFairValue unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">3188000</us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterFiveThroughTenYearsFairValue>
  <us-gaap:AvailableForSaleSecurities unitRef="usd" contextRef="c81_AsOf31Jul2020_FixedIncomeSecuritiesMember" decimals="-3">9350000</us-gaap:AvailableForSaleSecurities>
  <us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE J&amp;#xa0;&amp;#x2013; RECENT ACCOUNTING PRONOUNCEMENTS&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;In January 2017, the FASB issued ASU No. 2017-04, &lt;i&gt;Intangibles &amp;#x2013; Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment &lt;/i&gt;(&amp;#x201c;ASU 2017-04&amp;#x201d;), which simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test.&amp;#xa0; Under ASU 2017-04 goodwill impairment will be tested by comparing the fair value of a reporting unit with its carrying amount, and recognizing an impairment charge for the amount by which the carrying amount exceeds the reporting unit&amp;#x2019;s fair value.&amp;#xa0; The new guidance must be applied on a prospective basis and is effective for periods beginning after December 15, 2022, with early adoption permitted. The Company will not be adopting ASU 2017-04 early, and is in the process of determining the effect that ASU 2017-04 may have. However, the Company expects the new standard to have an immaterial effect on its consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;In June 2016, the FASB issued ASU No. 2016-13, &lt;i&gt;Financial Instruments &amp;#x2013; Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments&lt;/i&gt; (&amp;#x201c;ASU 2016-13&amp;#x201d;) which replaces the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The new guidance is effective for fiscal years beginning after December 15, 2022. The Company is evaluating the effect, if any, the update will have on its consolidated financial statements when adopted in fiscal year 2023.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock>
  <us-gaap:DebtDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE K &amp;#x2013; CREDIT FACILITY&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;As of July 31, 2020, the Company had available credit with UBS Bank USA at variable terms based on its securities holdings under an advisory arrangement, under which the Company has borrowed $3 million. On April 12, 2020, the Company received proceeds from a loan in the amount of $4,964,810 (the &amp;#x201c;PPP Loan&amp;#x201d;) from JPMorgan Chase Bank, N.A. as the Lender, pursuant to the SBA Paycheck Protection Program under the CARES Act. The PPP Loan was repaid in full on May 6, 2020.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:LineOfCredit unitRef="usd" contextRef="c2_AsOf31Jul2020" decimals="-6">3000000</us-gaap:LineOfCredit>
  <us-gaap:LoansPayableToBank unitRef="usd" contextRef="c85_AsOf12Apr2020" decimals="0">4964810</us-gaap:LoansPayableToBank>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;&quot;&gt;NOTE L &amp;#x2013; VALUATION ALLOWANCE ON DEFERRED TAX ASSETS&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;Deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, which will result in taxable or deductible amounts in the future.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;As required by the authoritative guidance on accounting for income taxes, we evaluate the realizability of deferred tax assets on a jurisdictional basis at each reporting date. We consider all positive and negative evidence, including the reversal of deferred tax liabilities, projected future taxable income, tax planning strategies, and results of recent operations. Accounting for income taxes requires that a valuation allowance be established when it is more likely than not that all or a portion of the deferred tax assets will not be realized. In circumstances where there is sufficient negative evidence indicating that the deferred tax assets will not be realizable, we establish a valuation allowance. As of July 31, 2020, and April 30, 2020, the Company maintained a full valuation allowance against its deferred tax assets. If these estimates and assumptions change in the future, the Company may be required to adjust its existing valuation allowance resulting in changes to deferred income tax expense.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c0_From1May2020To31Jul2020">&lt;div style=&quot;font-family: &apos;Times New Roman&apos;, Times, serif; font-size: 10pt; &quot;&gt;
&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:left;&quot;&gt;NOTE M &amp;#x2013; COMMITMENTS AND CONTINGENCIES&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;On January 28, 2020, Martin B. Bloch, the former Chief Scientist of the Company and a former member of the Company&amp;#x2019;s Board, filed a complaint against the Company and Jonathan Brolin, Lance W. Lord, Russell M. Sarachek, Richard Schwartz and Stanton D. Sloane, each in their capacity as members of the Board (collectively, the &amp;#x201c;Director Defendants&amp;#x201d;), in the Supreme Court of the State of New York, County of Nassau (&lt;i&gt;Bloch v. Frequency Electronics, Inc., et al&lt;/i&gt;., Index No. 601369/2020 (N.Y. Sup. Ct. filed Jan. 28, 2020)). Mr. Bloch seeks compensatory damages and costs and attorney&amp;#x2019;s fees, among other things, based on allegations that he was wrongfully terminated &amp;#x201c;for cause&amp;#x201d; pursuant to his employment agreement, dated March 17, 2008, and that the Company and the Director Defendants discriminated against him based on his age. Mr. Bloch had originally also sought a declaratory judgment and claims for damage to his reputation and a derivative claim on behalf of the Company alleging that the Director Defendants breached their fiduciary duty in rendering their decision to terminate Mr. Bloch&amp;#x2019;s employment with the Company. However, Mr. Bloch removed those claims from a subsequently filed amended complaint after the Company and the Director Defendants moved to dismiss them. On June 11, 2020, the Company and the Director Defendants filed their answer to the amended complaint. Mr. Bloch filed a motion for summary judgment on June 23, 2020, which the Company and the Director Defendants opposed on July 10, 2020. Mr. Bloch&amp;#x2019;s motion seeks an order that the Company is liable for breach of his employment agreement because he purportedly resigned from the Company before he was terminated. On July 10, 2020, the Company and the Director Defendants opposed Mr. Bloch&amp;#x2019;s motion and also filed a motion for summary judgment seeking the dismissal of all claims in Mr. Bloch&amp;#x2019;s amended complaint. The Parties&amp;#x2019; respective motions are pending. The Company and the Director Defendants believe that the Board was justified in its decision to terminate Mr. Bloch &amp;#x201c;for cause&amp;#x201d; and that Mr. Bloch&amp;#x2019;s complaint is entirely without merit.&amp;#xa0; The Company intends to vigorously defend against all of Mr. Bloch&amp;#x2019;s allegations. At this time, the Company does not have sufficient information to determine whether liability, if any, arising out of these matters is probable or the possible loss, if any that could result from an unfavorable outcome arising out of these matters.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;In addition, Mr. Bloch sought to initiate&lt;i&gt;&lt;b&gt; &lt;/b&gt;&lt;/i&gt;two arbitration proceedings under the AAA Rules (&lt;i&gt;Bloch v. Frequency Electronics, Inc., the Compensation Committee of the Board of Directors of Frequency Electronics, Inc., and the Deferred Compensation Plan Agreement Dated March 7, 2008&lt;/i&gt;).&amp;#xa0;One arbitration is brought under a deferred compensation agreement dated March 27, 1980 and the other under a second amended and restated deferred compensation agreement, dated March 7, 2008. Bloch submitted his Statements of Claim in both arbitrations on May 4, 2020.&amp;#xa0; In both proceedings, Mr. Bloch claims that defendants violated ERISA rules by denying him deferred compensation benefits. He seeks an award for allegedly past due deferred compensation benefits plus interest, clarification as to his future rights to deferred compensation benefits, and attorneys&amp;#x2019; fees and costs.&amp;#xa0;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;On June 2, 2020, the Company filed a petition for a stay of arbitration and related declaratory relief against Mr. Bloch, in the Supreme Court of the State of New York, New York County (&lt;i&gt;Frequency Electronics, Inc. v. Martin B. Bloch&lt;/i&gt;, Index No. 652191/2020 (N.Y. Sup. Ct. filed June 2, 2020)). The Company claims that Mr. Bloch may not arbitrate his claims for deferred compensation because he did not timely appeal the Company&amp;#x2019;s denial of those claims, and because he failed to comply with the arbitration procedures in the applicable deferred compensation agreement. Mr. Bloch filed a motion on June 16, 2020 seeking a change of venue to the County of Nassau, which the Company opposed on July 7, 2020. The motion is currently pending. At this time, the Company does not have sufficient information to determine the likelihood of success of this petition.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font-family:&apos;Times New Roman&apos;, Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;&quot;&gt;On June 5, 2020, Mr. Bloch filed a petition against the Company, the Compensation Committee of the Company&amp;#x2019;s Board of Directors, and the Deferred Compensation Plan Agreement Dated March 7, 2008, as amended, for the appointment of an arbitrator in one of the arbitration proceedings that Mr. Bloch sought to initiate. The petition was filed in the Supreme Court of the State of New York, County of Nassau&lt;i&gt;&lt;b&gt; &lt;/b&gt;(Bloch v. Frequency Electronics, Inc. et al.,&lt;/i&gt; Index No. 605380/2020 (N.Y. Sup. Ct. filed June 5, 2020)).&lt;b&gt;&amp;#xa0;&lt;/b&gt;On June 22, 2020, the Company moved to dismiss Mr. Bloch&amp;#x2019;s petition, and he opposed the Company&amp;#x2019;s motion on July 2, 2020. The motion is currently pending. Defendants dispute all of Bloch&amp;#x2019;s claims and intend to continue to vigorously defend the Company in this special proceeding.&amp;#xa0;The likelihood of any outcome of this proceeding cannot be determined at this time.&lt;/p&gt;&lt;br/&gt;&lt;/div&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
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  <xs:element name="LesseeOperatingLeaseLiabilityMaturityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="feim_LesseeOperatingLeaseLiabilityMaturityAbstract"/>
  <xs:element name="ReconciliationOfRevenueFromSegmentsToConsolidatedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="feim_ReconciliationOfRevenueFromSegmentsToConsolidatedAbstract"/>
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  <xs:element name="InvestmentHoldingsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="feim_InvestmentHoldingsAbstract"/>
  <xs:element name="ScheduleOfAvailableForSaleSecuritiesReconciliationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="feim_ScheduleOfAvailableForSaleSecuritiesReconciliationAbstract"/>
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</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>7
<FILENAME>feim-20200731_cal.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Mon Sep 14 15:43:05 EDT 2020 -->
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>8
<FILENAME>feim-20200731_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE
<TEXT>
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<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
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    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityCurrentReportingStatus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityFilerCategory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentFiscalPeriodFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntitySmallBusiness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityEmergingGrowthCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityShellCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityInteractiveDataCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="15" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>9
<FILENAME>feim-20200731_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Mon Sep 14 15:43:05 EDT 2020 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MarketableSecuritiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MarketableSecuritiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketableSecuritiesCurrent_lbl" xml:lang="en-US">Marketable securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesCurrent" xlink:to="us-gaap_MarketableSecuritiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net of allowance for doubtful accounts of $183 at July 31, 2020 and April 30, 2020</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance for doubtful accounts (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ContractWithCustomerAssetNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerAssetNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerAssetNetCurrent_lbl" xml:lang="en-US">Costs and estimated earnings in excess of billings, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerAssetNetCurrent" xlink:to="us-gaap_ContractWithCustomerAssetNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InventoryNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryNet_lbl0" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryNet_lbl1" xml:lang="en-US">Inventory, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidTaxes" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PrepaidTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidTaxes_lbl" xml:lang="en-US">Prepaid income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidTaxes" xlink:to="us-gaap_PrepaidTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property, plant and equipment, at cost, net of accumulated depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_CashSurrenderValueOfLifeInsuranceAndCashHeldInTrust" xlink:href="feim-20200731.xsd#feim_CashSurrenderValueOfLifeInsuranceAndCashHeldInTrust"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="feim_CashSurrenderValueOfLifeInsuranceAndCashHeldInTrust_lbl" xml:lang="en-US">Cash surrender value of life insurance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_CashSurrenderValueOfLifeInsuranceAndCashHeldInTrust" xlink:to="feim_CashSurrenderValueOfLifeInsuranceAndCashHeldInTrust_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Right-of-Use assets &#8211; operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl0" xml:lang="en-US">Operating lease ROU assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Identifiable Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_Assets_lbl1" xml:lang="en-US">Identifiable Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableTradeCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableTradeCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableTradeCurrent_lbl" xml:lang="en-US">Accounts payable &#8211; trade</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableTradeCurrent" xlink:to="us-gaap_AccountsPayableTradeCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl" xml:lang="en-US">Loss provision accrual</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Operating lease liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl0" xml:lang="en-US">Operating lease liabilities (short-term)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl1" xml:lang="en-US">Less current obligations under leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent_lbl" xml:lang="en-US">Deferred compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent" xlink:to="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Operating lease liability &#8211; non-current</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Deferred rent and other liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingencies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">Commitments and contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred stock - $1.00 par value; authorized 600 shares, no shares issued</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock - $1.00 par value; authorized 20,000 shares, 9,164 shares issued and 9,160 shares outstanding at July 31, 2020; 9,121 shares outstanding at April 30, 2020</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityBeforeTreasuryStock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityBeforeTreasuryStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityBeforeTreasuryStock_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityBeforeTreasuryStock" xlink:to="us-gaap_StockholdersEquityBeforeTreasuryStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TreasuryStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Common stock reacquired and held in treasury - at cost (4 shares at July 31, 2020 and 43 shares at April 30, 2020)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockShares" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TreasuryStockShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockShares_lbl" xml:lang="en-US">Treasury stock, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockShares" xlink:to="us-gaap_TreasuryStockShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total stockholders&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_lbl1" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and stockholders&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Revenues_lbl0" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Revenues_lbl1" xml:lang="en-US">Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross margin</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling and administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating profit (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterest" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentIncomeInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentIncomeInterest_lbl" xml:lang="en-US">Investment income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentIncomeInterest" xlink:to="us-gaap_InvestmentIncomeInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other income (expense), net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Loss before provision for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net loss</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecurities" xlink:to="us-gaap_AvailableForSaleSecurities_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityInteractiveDataCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntityShellCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2019/dei-2019-01-31.xsd#dei_EntitySmallBusiness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current assets:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermDebtCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtCurrent_lbl" xml:lang="en-US">Current debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxLiabilitiesNet_lbl" xml:lang="en-US">Deferred taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:to="us-gaap_DeferredIncomeTaxLiabilitiesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders&#8217; equity:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred stock - shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred stock - shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock - authorized shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock - shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_OtherIncomeExpenseAbstract" xlink:href="feim-20200731.xsd#feim_OtherIncomeExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_OtherIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (expense):</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_OtherIncomeExpenseAbstract" xlink:to="feim_OtherIncomeExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_NetLossPerCommonShareAbstract" xlink:href="feim-20200731.xsd#feim_NetLossPerCommonShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_NetLossPerCommonShareAbstract_lbl" xml:lang="en-US">Net loss per common share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_NetLossPerCommonShareAbstract" xlink:to="feim_NetLossPerCommonShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_WeightedAverageSharesOutstandingAbstract" xlink:href="feim-20200731.xsd#feim_WeightedAverageSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_WeightedAverageSharesOutstandingAbstract_lbl" xml:lang="en-US">Weighted average shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_WeightedAverageSharesOutstandingAbstract" xlink:to="feim_WeightedAverageSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_CondensedConsolidatedStatementsOfComprehensiveLossAbstract" xlink:href="feim-20200731.xsd#feim_CondensedConsolidatedStatementsOfComprehensiveLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_CondensedConsolidatedStatementsOfComprehensiveLossAbstract_lbl" xml:lang="en-US">Condensed Consolidated Statements of Comprehensive Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_CondensedConsolidatedStatementsOfComprehensiveLossAbstract" xlink:to="feim_CondensedConsolidatedStatementsOfComprehensiveLossAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_UnrealizedGainLossOnMarketableSecuritiesAbstract" xlink:href="feim-20200731.xsd#feim_UnrealizedGainLossOnMarketableSecuritiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_UnrealizedGainLossOnMarketableSecuritiesAbstract_lbl" xml:lang="en-US">Unrealized gain (loss) on marketable securities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_UnrealizedGainLossOnMarketableSecuritiesAbstract" xlink:to="feim_UnrealizedGainLossOnMarketableSecuritiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_CashFlowsFromOperatingActivitiesAbstract" xlink:href="feim-20200731.xsd#feim_CashFlowsFromOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_CashFlowsFromOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_CashFlowsFromOperatingActivitiesAbstract" xlink:to="feim_CashFlowsFromOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_CashFlowsFromInvestingActivitiesAbstract" xlink:href="feim-20200731.xsd#feim_CashFlowsFromInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_CashFlowsFromInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_CashFlowsFromInvestingActivitiesAbstract" xlink:to="feim_CashFlowsFromInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_NetCashUsedInFinancingActivitiesAbstract" xlink:href="feim-20200731.xsd#feim_NetCashUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_NetCashUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Net cash used in financing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_NetCashUsedInFinancingActivitiesAbstract" xlink:to="feim_NetCashUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl" xml:lang="en-US">Proceeds from UBS line of credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_SupplementalDisclosuresOfCashFlowInformationAbstract" xlink:href="feim-20200731.xsd#feim_SupplementalDisclosuresOfCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_SupplementalDisclosuresOfCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental disclosures of cash flow information:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_SupplementalDisclosuresOfCashFlowInformationAbstract" xlink:to="feim_SupplementalDisclosuresOfCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_CashPaidDuringThePeriodForAbstract" xlink:href="feim-20200731.xsd#feim_CashPaidDuringThePeriodForAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_CashPaidDuringThePeriodForAbstract_lbl" xml:lang="en-US">Cash paid during the period for:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_CashPaidDuringThePeriodForAbstract" xlink:to="feim_CashPaidDuringThePeriodForAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_lbl" xml:lang="en-US">Contribution of stock to 401(k) plan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan" xlink:to="us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan_lbl" xml:lang="en-US">Contribution of stock to 401(k) plan (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan" xlink:to="us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockMember" xlink:to="us-gaap_TreasuryStockMember_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_WeightedAverageSharesOutstandingAbstract0_lbl" xml:lang="en-US">Weighted average shares outstanding:</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic EPS Shares outstanding (weighted average)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermContractsOrProgramsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermContractsOrProgramsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermContractsOrProgramsDisclosureTextBlock_lbl" xml:lang="en-US">Long-term Contracts or Programs Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermContractsOrProgramsDisclosureTextBlock" xlink:to="us-gaap_LongTermContractsOrProgramsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_CostsAndEstimatedEarningsInExcessOfBillingsNetTableTextBlock" xlink:href="feim-20200731.xsd#feim_CostsAndEstimatedEarningsInExcessOfBillingsNetTableTextBlock"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_CostsAndEstimatedEarningsInExcessOfBillingsNetTableTextBlock" xlink:to="feim_CostsAndEstimatedEarningsInExcessOfBillingsNetTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TreasuryStockTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockTextBlock_lbl" xml:lang="en-US">Treasury Stock [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockTextBlock" xlink:to="us-gaap_TreasuryStockTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl" xml:lang="en-US">Inventory Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureTextBlock" xlink:to="us-gaap_InventoryDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl" xml:lang="en-US">Lessee, Operating Leases [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock_lbl" xml:lang="en-US">Lessee, Operating Lease, Disclosure [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock" xlink:to="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_AssetsAbstract0" xlink:href="feim-20200731.xsd#feim_AssetsAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_AssetsAbstract0_lbl" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_AssetsAbstract0" xlink:to="feim_AssetsAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, Maturity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_lbl" xml:lang="en-US">Remainder of 2021</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl" xml:lang="en-US">2022</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_lbl" xml:lang="en-US">Thereafter</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss" xlink:to="us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_lbl" xml:lang="en-US">Unrealized Losses, 12 Months or more</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss" xlink:to="us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_lbl" xml:lang="en-US">Unrealized Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss" xlink:to="us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_FrequencyElectronicsIncNewYorkMember" xlink:href="feim-20200731.xsd#feim_FrequencyElectronicsIncNewYorkMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_FrequencyElectronicsIncNewYorkMember_lbl" xml:lang="en-US">Frequency Electronics Inc New York [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_FrequencyElectronicsIncNewYorkMember" xlink:to="feim_FrequencyElectronicsIncNewYorkMember_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_FrequencyElectronicsIncZyferMember" xlink:href="feim-20200731.xsd#feim_FrequencyElectronicsIncZyferMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_FrequencyElectronicsIncZyferMember_lbl" xml:lang="en-US">Frequency Electronics Inc Zyfer [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_FrequencyElectronicsIncZyferMember" xlink:to="feim_FrequencyElectronicsIncZyferMember_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_InterSegmentMember" xlink:href="feim-20200731.xsd#feim_InterSegmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_InterSegmentMember_lbl" xml:lang="en-US">Inter Segment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_InterSegmentMember" xlink:to="feim_InterSegmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CorporateMember" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CorporateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CorporateMember_lbl" xml:lang="en-US">Corporate Segment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CorporateMember" xlink:to="us-gaap_CorporateMember_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_POCRevenueMember" xlink:href="feim-20200731.xsd#feim_POCRevenueMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_POCRevenueMember_lbl" xml:lang="en-US">POC Revenue [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_POCRevenueMember" xlink:to="feim_POCRevenueMember_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_POTRevenueMember" xlink:href="feim-20200731.xsd#feim_POTRevenueMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_POTRevenueMember_lbl" xml:lang="en-US">POT Revenue [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_POTRevenueMember" xlink:to="feim_POTRevenueMember_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_SatelliteRevenueMember" xlink:href="feim-20200731.xsd#feim_SatelliteRevenueMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_SatelliteRevenueMember_lbl" xml:lang="en-US">Satellite Revenue [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_SatelliteRevenueMember" xlink:to="feim_SatelliteRevenueMember_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_GovernmentNonSpaceRevenueMember" xlink:href="feim-20200731.xsd#feim_GovernmentNonSpaceRevenueMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_GovernmentNonSpaceRevenueMember_lbl" xml:lang="en-US">Government Non-Space Revenue [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_GovernmentNonSpaceRevenueMember" xlink:to="feim_GovernmentNonSpaceRevenueMember_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_OtherCommercialIndustrialRevenueMember" xlink:href="feim-20200731.xsd#feim_OtherCommercialIndustrialRevenueMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_OtherCommercialIndustrialRevenueMember_lbl" xml:lang="en-US">Other Commercial &amp; Industrial Revenue [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_OtherCommercialIndustrialRevenueMember" xlink:to="feim_OtherCommercialIndustrialRevenueMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FixedIncomeSecuritiesMember" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FixedIncomeSecuritiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FixedIncomeSecuritiesMember_lbl" xml:lang="en-US">Fixed Income Securities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FixedIncomeSecuritiesMember" xlink:to="us-gaap_FixedIncomeSecuritiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ChangeInAccountingEstimateByTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ChangeInAccountingEstimateByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ChangeInAccountingEstimateByTypeAxis_lbl" xml:lang="en-US">Change in Accounting Estimate by Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ChangeInAccountingEstimateByTypeAxis" xlink:to="us-gaap_ChangeInAccountingEstimateByTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_StatementGeographicalAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementGeographicalAxis_lbl" xml:lang="en-US">Geographical [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_StatementGeographicalAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl" xml:lang="en-US">Investment, Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic and Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LossOnContracts" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LossOnContracts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LossOnContracts_lbl" xml:lang="en-US">Loss on Contracts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossOnContracts" xlink:to="us-gaap_LossOnContracts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseAndRentalExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseAndRentalExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LeaseAndRentalExpense_lbl" xml:lang="en-US">Operating Leases, Rent Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="us-gaap_LeaseAndRentalExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Operating Lease, Weighted Average Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Operating Lease, Weighted Average Discount Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NumberOfReportableSegments" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NumberOfReportableSegments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NumberOfReportableSegments_lbl" xml:lang="en-US">Number of Reportable Segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NumberOfReportableSegments" xlink:to="us-gaap_NumberOfReportableSegments_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_NumberOfPrincipalMarkets" xlink:href="feim-20200731.xsd#feim_NumberOfPrincipalMarkets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_NumberOfPrincipalMarkets_lbl" xml:lang="en-US">Number Of Principal Markets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_NumberOfPrincipalMarkets" xlink:to="feim_NumberOfPrincipalMarkets_lbl"/>
    <loc xlink:type="locator" xlink:label="feim_CostMethodInvestmentOwnershipPercentage" xlink:href="feim-20200731.xsd#feim_CostMethodInvestmentOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="feim_CostMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Cost Method Investment Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="feim_CostMethodInvestmentOwnershipPercentage" xlink:to="feim_CostMethodInvestmentOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl" xml:lang="en-US">Related Party Transaction, Purchases from Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:to="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueFromRelatedParties" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueFromRelatedParties_lbl" xml:lang="en-US">Revenue from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromRelatedParties" xlink:to="us-gaap_RevenueFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DueToRelatedPartiesCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent_lbl" xml:lang="en-US">Due to Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromDividendsReceived" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromDividendsReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromDividendsReceived_lbl" xml:lang="en-US">Proceeds from Dividends Received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromDividendsReceived" xlink:to="us-gaap_ProceedsFromDividendsReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt_lbl" xml:lang="en-US">Proceeds from Sale of Debt Securities, Available-for-sale</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt" xlink:to="us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AvailableForSaleSecuritiesGrossRealizedGains" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleSecuritiesGrossRealizedGains"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AvailableForSaleSecuritiesGrossRealizedGains_lbl" xml:lang="en-US">Available-for-sale Securities, Gross Realized Gains</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesGrossRealizedGains" xlink:to="us-gaap_AvailableForSaleSecuritiesGrossRealizedGains_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LineOfCredit_lbl" xml:lang="en-US">Long-term Line of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCredit" xlink:to="us-gaap_LineOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayableToBank" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LoansPayableToBank"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansPayableToBank_lbl" xml:lang="en-US">Loans Payable to Bank</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableToBank" xlink:to="us-gaap_LoansPayableToBank_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ContractsAccountedForUnderPercentageOfCompletionMember" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractsAccountedForUnderPercentageOfCompletionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ContractsAccountedForUnderPercentageOfCompletionMember_lbl" xml:lang="en-US">Contracts Accounted for under Percentage of Completion [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractsAccountedForUnderPercentageOfCompletionMember" xlink:to="us-gaap_ContractsAccountedForUnderPercentageOfCompletionMember_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="feim_CostMethodInvestmentOwnershipPercentage_lbl1" xml:lang="en-US">CostMethodInvestmentOwnershipPercentage</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="feim_OtherCommercialIndustrialRevenueMember_lbl1" xml:lang="en-US">OtherCommercialIndustrialRevenueMember</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="feim_CashPaidDuringThePeriodForAbstract_lbl0" xml:lang="en-US">CashPaidDuringThePeriodForAbstract</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="feim_POTRevenueMember_lbl1" xml:lang="en-US">POTRevenueMember</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValueTableTextBlock_lbl0" xml:lang="en-US">Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, Undiscounted Excess Amount</label>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>10
<FILENAME>feim-20200731_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Mon Sep 14 15:43:05 EDT 2020 -->
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145121745272">
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<td class="text">false<span></span>
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<td class="text">false<span></span>
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<td class="text">Yes<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145120716392">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 2,431<span></span>
</td>
<td class="nump">$ 3,808<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable securities</a></td>
<td class="nump">10,011<span></span>
</td>
<td class="nump">10,570<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net of allowance for doubtful accounts of $183 at July 31, 2020 and April 30, 2020</a></td>
<td class="nump">6,201<span></span>
</td>
<td class="nump">4,392<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerAssetNetCurrent', window );">Costs and estimated earnings in excess of billings, net</a></td>
<td class="nump">6,932<span></span>
</td>
<td class="nump">6,953<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories, net</a></td>
<td class="nump">21,683<span></span>
</td>
<td class="nump">22,958<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidTaxes', window );">Prepaid income taxes</a></td>
<td class="nump">525<span></span>
</td>
<td class="nump">849<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other</a></td>
<td class="nump">1,850<span></span>
</td>
<td class="nump">1,705<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">49,633<span></span>
</td>
<td class="nump">51,235<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, at cost, net of accumulated depreciation and amortization</a></td>
<td class="nump">10,731<span></span>
</td>
<td class="nump">11,267<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetIncludingGoodwill', window );">Goodwill</a></td>
<td class="nump">617<span></span>
</td>
<td class="nump">617<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_CashSurrenderValueOfLifeInsuranceAndCashHeldInTrust', window );">Cash surrender value of life insurance</a></td>
<td class="nump">14,964<span></span>
</td>
<td class="nump">14,790<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">Other assets</a></td>
<td class="nump">2,453<span></span>
</td>
<td class="nump">2,503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Right-of-Use assets &#8211; operating leases</a></td>
<td class="nump">10,546<span></span>
</td>
<td class="nump">10,864<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">88,944<span></span>
</td>
<td class="nump">91,276<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableTradeCurrent', window );">Accounts payable &#8211; trade</a></td>
<td class="nump">1,461<span></span>
</td>
<td class="nump">1,424<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td>
<td class="nump">3,924<span></span>
</td>
<td class="nump">3,982<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Loss provision accrual</a></td>
<td class="nump">519<span></span>
</td>
<td class="nump">748<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liability</a></td>
<td class="nump">1,822<span></span>
</td>
<td class="nump">1,869<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Current debt</a></td>
<td class="nump">3,012<span></span>
</td>
<td class="nump">4,965<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">10,738<span></span>
</td>
<td class="nump">12,988<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent', window );">Deferred compensation</a></td>
<td class="nump">14,334<span></span>
</td>
<td class="nump">14,258<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxLiabilitiesNet', window );">Deferred taxes</a></td>
<td class="nump">8<span></span>
</td>
<td class="nump">8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liability &#8211; non-current</a></td>
<td class="nump">9,172<span></span>
</td>
<td class="nump">9,444<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">Deferred rent and other liabilities</a></td>
<td class="nump">357<span></span>
</td>
<td class="nump">342<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="nump">34,609<span></span>
</td>
<td class="nump">37,040<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders&#8217; equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock - $1.00 par value; authorized 600 shares, no shares issued</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock - $1.00 par value; authorized 20,000 shares, 9,164 shares issued and 9,160 shares outstanding at July 31, 2020; 9,121 shares outstanding at April 30, 2020</a></td>
<td class="nump">9,164<span></span>
</td>
<td class="nump">9,164<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="nump">56,927<span></span>
</td>
<td class="nump">56,914<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(12,399)<span></span>
</td>
<td class="num">(12,137)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityBeforeTreasuryStock', window );"></a></td>
<td class="nump">53,692<span></span>
</td>
<td class="nump">53,941<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Common stock reacquired and held in treasury - at cost (4 shares at July 31, 2020 and 43 shares at April 30, 2020)</a></td>
<td class="num">(18)<span></span>
</td>
<td class="num">(195)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive income</a></td>
<td class="nump">661<span></span>
</td>
<td class="nump">490<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders&#8217; equity</a></td>
<td class="nump">54,335<span></span>
</td>
<td class="nump">54,236<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders&#8217; equity</a></td>
<td class="nump">$ 88,944<span></span>
</td>
<td class="nump">$ 91,276<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_CashSurrenderValueOfLifeInsuranceAndCashHeldInTrust">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carry amount, as of the balance sheet date, of the cash surrender value of life insurance and cash held in trust.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_CashSurrenderValueOfLifeInsuranceAndCashHeldInTrust</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableTradeCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6935-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableTradeCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121593590&amp;loc=d3e4428-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121593590&amp;loc=d3e4531-111522<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669686-108580<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e681-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a),19)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121557415&amp;loc=d3e14326-108349<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerAssetNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130531-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130533-203044<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130549-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerAssetNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable beyond one year (or the operating cycle, if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=d3e31931-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=d3e31917-109318<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetIncludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsNetIncludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in marketable security, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncurrent assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6904-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6911-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for income and other taxes that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6787-107765<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=68074540&amp;loc=d3e5879-108316<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityBeforeTreasuryStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total amount of stockholders' equity (deficit) items including stock value, paid in capital, retained earnings and including equity attributable to noncontrolling interests and before deducting the carrying value of treasury stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityBeforeTreasuryStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6405813&amp;loc=d3e23239-112655<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145120647992">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts (in Dollars)</a></td>
<td class="nump">$ 183<span></span>
</td>
<td class="nump">$ 183<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 1.00<span></span>
</td>
<td class="nump">$ 1.00<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock - shares authorized</a></td>
<td class="nump">600<span></span>
</td>
<td class="nump">600<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock - shares issued</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 1.00<span></span>
</td>
<td class="nump">$ 1.00<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock shares issued</a></td>
<td class="nump">9,164<span></span>
</td>
<td class="nump">9,164<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock - authorized shares</a></td>
<td class="nump">20,000<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock - shares outstanding</a></td>
<td class="nump">9,164<span></span>
</td>
<td class="nump">9,160<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockShares', window );">Treasury stock, shares</a></td>
<td class="nump">4<span></span>
</td>
<td class="nump">43<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121611835&amp;loc=d3e5074-111524<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121599878&amp;loc=SL82895884-210446<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6405813&amp;loc=d3e23239-112655<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145122689144">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 12,951<span></span>
</td>
<td class="nump">$ 12,554<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="nump">8,863<span></span>
</td>
<td class="nump">8,601<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross margin</a></td>
<td class="nump">4,088<span></span>
</td>
<td class="nump">3,953<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling and administrative expenses</a></td>
<td class="nump">3,228<span></span>
</td>
<td class="nump">2,453<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expense</a></td>
<td class="nump">1,197<span></span>
</td>
<td class="nump">2,280<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(337)<span></span>
</td>
<td class="num">(780)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_OtherIncomeExpenseAbstract', window );"><strong>Other income (expense):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentIncomeInterest', window );">Investment income</a></td>
<td class="nump">107<span></span>
</td>
<td class="nump">177<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="num">(39)<span></span>
</td>
<td class="num">(24)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income (expense), net</a></td>
<td class="nump">16<span></span>
</td>
<td class="nump">56<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss before provision for income taxes</a></td>
<td class="num">(253)<span></span>
</td>
<td class="num">(571)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for income taxes</a></td>
<td class="nump">9<span></span>
</td>
<td class="nump">20<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (262)<span></span>
</td>
<td class="num">$ (591)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_NetLossPerCommonShareAbstract', window );"><strong>Net loss per common share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Basic and diluted loss per share (in Dollars per share)</a></td>
<td class="num">$ (0.03)<span></span>
</td>
<td class="num">$ (0.07)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_WeightedAverageSharesOutstandingAbstract', window );"><strong>Weighted average shares outstanding:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Basic and diluted (in Shares)</a></td>
<td class="nump">9,139,130<span></span>
</td>
<td class="nump">9,001,324<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_CondensedConsolidatedStatementsOfComprehensiveLossAbstract', window );"><strong>Condensed Consolidated Statements of Comprehensive Loss</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (262)<span></span>
</td>
<td class="num">$ (591)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_UnrealizedGainLossOnMarketableSecuritiesAbstract', window );"><strong>Unrealized gain (loss) on marketable securities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax', window );">Change in market value of marketable securities before reclassification, net of tax</a></td>
<td class="nump">173<span></span>
</td>
<td class="nump">135<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax', window );">Reclassification adjustment for realized gains included in net income, net of tax</a></td>
<td class="num">(2)<span></span>
</td>
<td class="num">(1)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Total unrealized gain on marketable securities, net of tax</a></td>
<td class="nump">171<span></span>
</td>
<td class="nump">134<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
<td class="num">$ (91)<span></span>
</td>
<td class="num">$ (457)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_CondensedConsolidatedStatementsOfComprehensiveLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_CondensedConsolidatedStatementsOfComprehensiveLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_NetLossPerCommonShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_NetLossPerCommonShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_OtherIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_OtherIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_UnrealizedGainLossOnMarketableSecuritiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_UnrealizedGainLossOnMarketableSecuritiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_WeightedAverageSharesOutstandingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_WeightedAverageSharesOutstandingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e4984-109258<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22644-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e3842-109258<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=68072869&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120385591&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=119993939&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentIncomeInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentIncomeInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: 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-SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax and before adjustment, of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax and adjustment, of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669646-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669646-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of reclassification adjustment from accumulated other comprehensive income for unrealized gain (loss) realized upon the sale of available-for-sale securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e689-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27357-111563<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17A<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL34724391-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1505-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145120931240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_CashFlowsFromOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (262)<span></span>
</td>
<td class="num">$ (591)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNoncashIncomeExpense', window );">Non-cash charges to earnings</a></td>
<td class="nump">1,205<span></span>
</td>
<td class="nump">2,506<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapital', window );">Net changes in operating assets and liabilities</a></td>
<td class="num">(881)<span></span>
</td>
<td class="num">(1,762)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by operating activities</a></td>
<td class="nump">62<span></span>
</td>
<td class="nump">153<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_CashFlowsFromInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities', window );">Proceeds on redemption of marketable securities</a></td>
<td class="nump">725<span></span>
</td>
<td class="nump">750<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireMarketableSecurities', window );">Purchase of marketable securities</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(1,435)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of fixed assets and other assets</a></td>
<td class="num">(211)<span></span>
</td>
<td class="num">(912)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash provided by (used in) investing activities</a></td>
<td class="nump">514<span></span>
</td>
<td class="num">(1,597)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_NetCashUsedInFinancingActivitiesAbstract', window );"><strong>Net cash used in financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfDebt', window );">Repayment of PPP Loan</a></td>
<td class="num">(4,965)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLinesOfCredit', window );">Proceeds from UBS line of credit</a></td>
<td class="nump">3,012<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );"></a></td>
<td class="num">(1,953)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Net decrease in cash and cash equivalents</a></td>
<td class="num">(1,377)<span></span>
</td>
<td class="num">(1,444)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations', window );">Cash and cash equivalents at beginning of period</a></td>
<td class="nump">3,808<span></span>
</td>
<td class="nump">3,683<span></span>
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</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations', window );">Cash and cash equivalents at end of period</a></td>
<td class="nump">2,431<span></span>
</td>
<td class="nump">2,239<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_SupplementalDisclosuresOfCashFlowInformationAbstract', window );"><strong>Supplemental disclosures of cash flow information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Interest</a></td>
<td class="nump">39<span></span>
</td>
<td class="nump">24<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIncomeTaxRefunds', window );">Income taxes</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_CashFlowsFromInvestingActivitiesAbstract</td>
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<td><strong> Data Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_CashFlowsFromOperatingActivitiesAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_NetCashUsedInFinancingActivitiesAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_SupplementalDisclosuresOfCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the entity and the disposal group, cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValueIncludingDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=98513438&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period of all assets and liabilities used in operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, including, but not limited to, capitalized interest and payment to settle zero-coupon bond attributable to accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount; classified as operating and investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNoncashIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNoncashIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireMarketableSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for purchase of marketable security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121553693&amp;loc=d3e26853-111562<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireMarketableSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIncomeTaxRefunds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash received during the period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIncomeTaxRefunds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLinesOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(f))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromLinesOfCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the aggregate amount received by the entity through sale or maturity of marketable securities  (held-to-maturity or available-for-sale) during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145122345656">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Treasury Stock [Member]</div></th>
<th class="th"><div>AOCI Attributable to Parent [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Apr. 30, 2019</a></td>
<td class="nump">$ 9,164<span></span>
</td>
<td class="nump">$ 56,831<span></span>
</td>
<td class="num">$ (2,111)<span></span>
</td>
<td class="num">$ (841)<span></span>
</td>
<td class="nump">$ 46<span></span>
</td>
<td class="nump">$ 63,089<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Apr. 30, 2019</a></td>
<td class="nump">9,163,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">183,661<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan', window );">Contribution of stock to 401(k) plan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">74<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">124<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan', window );">Contribution of stock to 401(k) plan (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10,906)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock-based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(189)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 189<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(41,325)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax', window );">Other comprehensive income, net of tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">134<span></span>
</td>
<td class="nump">134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(591)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(591)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Jul. 31, 2019</a></td>
<td class="nump">$ 9,164<span></span>
</td>
<td class="nump">56,796<span></span>
</td>
<td class="num">(2,702)<span></span>
</td>
<td class="num">$ (602)<span></span>
</td>
<td class="nump">180<span></span>
</td>
<td class="nump">62,836<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Jul. 31, 2019</a></td>
<td class="nump">9,163,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">131,430<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Apr. 30, 2020</a></td>
<td class="nump">$ 9,164<span></span>
</td>
<td class="nump">56,914<span></span>
</td>
<td class="num">(12,137)<span></span>
</td>
<td class="num">$ (195)<span></span>
</td>
<td class="nump">490<span></span>
</td>
<td class="nump">54,236<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Apr. 30, 2020</a></td>
<td class="nump">9,163,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42,696<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan', window );">Contribution of stock to 401(k) plan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">68<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 68<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">136<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan', window );">Contribution of stock to 401(k) plan (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(14,926)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock-based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">54<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 54<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(109)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 109<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(23,808)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,926<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax', window );">Other comprehensive income, net of tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">171<span></span>
</td>
<td class="nump">$ 171<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(262)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(262)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Jul. 31, 2020</a></td>
<td class="nump">$ 9,164<span></span>
</td>
<td class="nump">$ 56,927<span></span>
</td>
<td class="num">$ (12,399)<span></span>
</td>
<td class="num">$ (18)<span></span>
</td>
<td class="nump">$ 661<span></span>
</td>
<td class="nump">$ 54,335<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Jul. 31, 2020</a></td>
<td class="nump">9,163,940<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,962<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of other comprehensive income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121640130&amp;loc=d3e1436-108581<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesEmployeeBenefitPlan</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:sharesItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145216304744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED FINANCIAL STATEMENTS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock', window );">Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]</a></td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE A &#x2013; CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In the opinion of management of Frequency Electronics, Inc. (the &#x201c;Company&#x201d;), the accompanying unaudited condensed consolidated interim financial statements reflect all adjustments (which include only normal recurring adjustments) necessary to present fairly, in all material respects, the consolidated financial position of the Company as of July 31, 2020 and the results of its operations and cash flows for the three months ended July 31, 2020 and July 31, 2019.&#xa0;&#xa0;The April 30, 2020 condensed consolidated balance sheet was derived from audited financial statements.&#xa0;&#xa0;Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (&#x201c;U.S. GAAP&#x201d;) have been condensed or omitted.&#xa0;&#xa0;These condensed consolidated financial statements should be read in conjunction with the Company&#x2019;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020 with the Securities and Exchange Commission, and the financial statements and notes thereto.&#xa0;&#xa0;The results of operations for such interim periods are not necessarily indicative of the operating results for the full fiscal year.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>COVID-19 Pandemic and the CARES Act</b></p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On January 30, 2020, the World Health Organization (&#x201c;WHO&#x201d;) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the &#x201c;COVID-19 outbreak&#x201d;) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic may have on the Company&#x2019;s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2021.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company faces various risks related to COVID-19 outbreak. The Company is dependent on its workforce to deliver its products primarily to the U.S. Government. If significant portions of the Company&#x2019;s workforce are unable to work effectively, or if the U.S. Government and/or other customers&#x2019; operations are curtailed due to illness, quarantines, government actions, facility closures, or other restrictions in connection with the COVID-19 pandemic, the Company&#x2019;s operations will likely be impacted. The Company may be unable to perform fully on its contracts and costs may increase as a result of the COVID-19 outbreak. These cost increases may not be fully recoverable or adequately covered by insurance.&#xa0; Since the COVID-19 outbreak began, no facilities have been fully shut down (other than temporarily for disinfecting) and such measures to disinfect facilities have not had a significant impact on production. Certain of the Company&#x2019;s vendors have been unable to deliver materials on time due to the COVID-19 outbreak.&#xa0; Such delays have negatively impacted the Company&#x2019;s production, and the Company plans to continue to monitor these and its other vendors and, if necessary, seek alternative suppliers.&#xa0;</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">At this time, the Company&#x2019;s management cannot predict the impact of the COVID-19 pandemic, but management continues to monitor the situation, to assess further possible implications to operations, the supply chain, and customers, and to take actions in an effort to mitigate adverse consequences. Further, the pandemic may have an adverse effect on the Company&#x2019;s results of operations, financial position, and liquidity in fiscal year 2021.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On March 27, 2020, President Trump signed into law the &#x201c;Coronavirus Aid, Relief, and Economic&#xa0;Security (CARES) Act.&#x201d; The CARES Act, among other things, includes provisions relating to&#xa0;refundable payroll tax credits, deferment of employer side social security payments, net operating&#xa0;loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest&#xa0;deduction limitations, increased limitations on qualified charitable contributions, and technical&#xa0;corrections to tax depreciation methods for qualified improvement property. The CARES Act also appropriated funds for the Small Business Administration (SBA) Paycheck Protection Program loans that are forgivable in&#xa0;certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID-19.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -URI http://asc.fasb.org/topic&amp;trid=2122149<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -URI http://asc.fasb.org/topic&amp;trid=2197479<br></p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145125063976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER SHARE<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE B &#x2013; EARNINGS PER SHARE</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt 7.2pt;text-align:justify;text-indent:36pt;">Reconciliation of the weighted average shares outstanding for basic and diluted loss per share for the three months ended July 31, 2020 and 2019, respectively, were as follows:</p><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
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			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-830" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="6" id="new_id-831" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three months ended July 31,</b></p>
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			<td id="new_id-832" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-833" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-834" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2020</b></p>
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			<td id="new_id-835" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-836" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-837" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2019</b></p>
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			<td id="new_id-838" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Weighted average shares outstanding:</p>
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			<td id="new_id-839" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-840" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-841" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-842" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-843" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-844" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-845" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-846" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Basic EPS Shares outstanding (weighted average)</p>
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			<td id="new_id-847" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-848" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-849" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,139,130</td>
			<td id="new_id-850" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-851" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-852" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-853" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,001,324</td>
			<td id="new_id-854" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Effect of Dilutive Securities</p>
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			<td id="new_id-855" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-856" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-857" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">**</td>
			<td id="new_id-858" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-859" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-860" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-861" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">**</td>
			<td id="new_id-862" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Basic and Diluted EPS Shares outstanding</p>
			</td>
			<td id="new_id-863" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-864" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-865" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,139,130</td>
			<td id="new_id-866" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-867" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-868" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-869" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,001,324</td>
			<td id="new_id-870" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">**For the three-month periods ended July 31, 2020 and 2019 dilutive securities are excluded from the calculation of earnings per share since the inclusion of such shares would be antidilutive due to the net loss for both periods.&#xa0;&#xa0;Basic and diluted shares outstanding for the three months ended July 31, 2020 and 2019 are 9,139,130 and 9,001,324, respectively. Additionally, there are anti-dilutive exercisable shares excluded in the above table for the three months ended July 31, 2020 and 2019 of 676,000 and 1,201,125, respectively.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109243012&amp;loc=SL65017193-207537<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -URI http://asc.fasb.org/topic&amp;trid=2144383<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3630-109257<br></p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208384856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE C &#x2013; COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">At July 31, 2020 and April 30, 2020, costs and estimated earnings in excess of billings, net, consisted of the following:</p><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
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			<td id="new_id-874" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<td id="new_id-876" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-877" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td id="new_id-879" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Costs and estimated earnings in excess of billings</p>
			</td>
			<td id="new_id-880" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-881" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-882" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">17,466</td>
			<td id="new_id-883" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-884" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-885" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-886" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,460</td>
			<td id="new_id-887" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Billings in excess of costs and estimated earnings</p>
			</td>
			<td id="new_id-888" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-889" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-890" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(10,534</td>
			<td id="new_id-891" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-892" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-893" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-894" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(3,507</td>
			<td id="new_id-895" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Net asset</p>
			</td>
			<td id="new_id-896" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-897" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-898" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">6,932</td>
			<td id="new_id-899" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-900" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-901" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-902" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">6,953</td>
			<td id="new_id-903" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Such amounts represent revenue recognized on long-term contracts that had not been billed at the balance sheet dates or represent a liability for amounts billed in excess of the revenue recognized.&#xa0;&#xa0;Amounts are billed to customers pursuant to contract terms. In general, the recorded amounts will be billed and collected or revenue recognized within twelve months of the balance sheet date.&#xa0;&#xa0;Revenue on these long-term contracts is accounted for on the percentage of completion (&#x201c;POC&#x201d;) basis. During the three months ended July 31, 2020 and 2019, revenue recognized under POC contracts was approximately $11.7 million and $11.5 million, respectively. If contract losses are anticipated, costs and estimated earnings in excess of billings are reduced for the full amount of such losses when they are determinable. Contract losses of approximately $611,000 and $314,000 were recorded for the three months ended July 31, 2020 and July 31, 2019, respectively.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-term contracts or programs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -URI http://asc.fasb.org/topic&amp;trid=2122208<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 35<br> -URI http://asc.fasb.org/subtopic&amp;trid=2197326<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 910<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6471471&amp;loc=d3e48698-109348<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 912<br> -URI http://asc.fasb.org/topic&amp;trid=2145070<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 910<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=119991564&amp;loc=SL119991590-234733<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 910<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=119991564&amp;loc=SL119991585-234733<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(c)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermContractsOrProgramsDisclosureTextBlock</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208321176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>TREASURY STOCK TRANSACTIONS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockSupplementAbstract', window );"><strong>Disclosure Text Block Supplement [Abstract]</strong></a></td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE D &#x2013; TREASURY STOCK TRANSACTIONS</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">During the three month period ended July 31, 2020, the Company made contributions of 14,926 shares of its common stock held in treasury to the Company&#x2019;s profit-sharing plan and trust under Section 401(k) of the Internal Revenue Code.&#xa0;&#xa0;Such contributions are in accordance with the Company&#x2019;s discretionary match of employee voluntary contributions to this plan.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for treasury stock, including, but not limited to, average cost per share, description of share repurchase program, shares repurchased, shares held for each class of treasury stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -URI http://asc.fasb.org/subtopic&amp;trid=2208821<br></p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208395736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVENTORIES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE E &#x2013; INVENTORIES</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Inventories, which are reported at the lower of cost and net realizable value, consisted of the following:&#xa0;</p><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-904" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-905" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
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			<td id="new_id-906" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-907" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-908" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
			</td>
			<td id="new_id-909" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-910" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="6" id="new_id-911" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
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			<td id="new_id-912" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Raw Materials and Component Parts</p>
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			<td id="new_id-913" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-914" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-915" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">13,942</td>
			<td id="new_id-916" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-917" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-918" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-919" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">15,470</td>
			<td id="new_id-920" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Work in Progress</p>
			</td>
			<td id="new_id-921" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-922" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-923" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,788</td>
			<td id="new_id-924" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-925" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-926" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-927" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,104</td>
			<td id="new_id-928" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Finished Goods</p>
			</td>
			<td id="new_id-929" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-930" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-931" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">953</td>
			<td id="new_id-932" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-933" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-934" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-935" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,384</td>
			<td id="new_id-936" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-937" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-938" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-939" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">21,683</td>
			<td id="new_id-940" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-941" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-942" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-943" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">22,958</td>
			<td id="new_id-944" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The amounts above are net of reserves of $6.8 million and $6.6 million as of July 31, 2020 and April 30, 2020, respectively.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.</p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145125043320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RIGHT-OF-USE ASSETS AND LEASE LIABILITIES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeasesTextBlock', window );">Lessee, Operating Leases [Text Block]</a></td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE F &#x2013; RIGHT-OF-USE ASSETS AND LEASE LIABILITIES</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company&#x2019;s leases primarily represent offices, warehouses, vehicles, and manufacturing and research and development facilities which expire at various times through 2029 and are generally operating leases. Contractual arrangements are evaluated at inception to determine if the agreement contains a lease. Certain lease agreements contain renewal options, rent abatement, and escalation clauses that are factored into our determination of lease payments when appropriate. Right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities are recorded based on the present value of future lease payments which will factor in certain qualifying initial direct costs incurred as well as any lease incentives that may have been received. Lease expenses for operating lease payments are recognized on a straight-line basis over the lease term. Lease terms may factor in options to extend or terminate the lease.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company elected the practical expedient for short-term leases which allows leases with terms of twelve months or less to be recorded on a straight-line basis over the lease term without being recognized on the balance sheet.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Effective May 1, 2019, the Company adopted ASU 2016-02. The table below presents ROU assets and liabilities recorded on the respective consolidated balance sheets, related to ASU 2016-02 (in thousands):</p><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 23.2%; border-bottom: 1px solid black;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Classification</b></p>
			</td>
			<td id="new_id-945" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-946" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
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			<td id="new_id-947" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-948" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-949" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
			</td>
			<td id="new_id-950" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-951" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-952" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
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			<td id="new_id-953" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-954" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-955" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-956" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-957" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
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			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 38.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>Assets</b></p>
			</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-958" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-959" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-960" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-961" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-962" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-963" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-964" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-965" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
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		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;Operating lease ROU assets</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Right-of-Use assets leases</p>
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			<td id="new_id-966" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-967" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-968" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,546</td>
			<td id="new_id-969" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-970" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-971" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-972" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,864</td>
			<td id="new_id-973" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td>&#xa0;</td>
			<td>&#xa0;</td>
			<td id="new_id-974">&#xa0;</td>
			<td id="new_id-975">&#xa0;</td>
			<td id="new_id-976">&#xa0;</td>
			<td id="new_id-977">&#xa0;</td>
			<td id="new_id-978">&#xa0;</td>
			<td id="new_id-979">&#xa0;</td>
			<td id="new_id-980">&#xa0;</td>
			<td id="new_id-981">&#xa0;</td>
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		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>Liabilities</b></p>
			</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-982" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-983" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-984" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-985" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-986" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-987" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-988" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-989" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;Operating lease liabilities (short-term)</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Lease liability, current</p>
			</td>
			<td id="new_id-990" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-991" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-992" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,822</td>
			<td id="new_id-993" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-994" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-995" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-996" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,869</td>
			<td id="new_id-997" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;Operating lease liabilities (long-term)</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Lease liability, non-current</p>
			</td>
			<td id="new_id-998" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-999" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1000" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">9,172</td>
			<td id="new_id-1001" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1002" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1003" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1004" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">9,444</td>
			<td id="new_id-1005" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="2" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;Total lease liabilities</p>
			</td>
			<td id="new_id-1006" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1007" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1008" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,994</td>
			<td id="new_id-1009" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1010" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1011" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1012" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">11,313</td>
			<td id="new_id-1013" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Total operating lease expense was $478,000 and $504,000 for the three months ended July 31, 2020 and July 31, 2019, the majority of which is included in cost of revenues and the remaining amount in selling and administrative expenses on the unaudited condensed consolidated statements of operations. There were no new leases entered into during the three months ended July 31, 2020.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities recorded on the unaudited consolidated balance sheet as of July 31, 2020:</p><br/><table border="0" cellpadding="0" cellspacing="0" style="width:80%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td colspan="4" style="vertical-align:bottom;width:98.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fiscal Year Ending July 31,</b></p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td colspan="4" style="vertical-align:bottom;width:98.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>(</b>in thousands<b>)</b></p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Remainder of 2021</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,312</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2022</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,886</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2023</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,815</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2024</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,834</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2025</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,723</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Thereafter</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">5,492</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Total lease payments</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">14,062</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Less imputed interest</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(3,068</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">)</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Present value of future lease payments</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">10,994</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Less current obligations under leases</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(1,822</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Long-term lease obligations</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,172</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">As of July 31, 2020, the weighted-average remaining lease term for all operating leases was 8.1 years. The Company does not generally have access to the rate implicit in the leases and therefore utilized the Company&#x2019;s borrowing rate as the discount rate. The weighted average discount rate for operating leases as of July 31, 2020 was 6.20%.</p><br/></div><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -URI http://asc.fasb.org/subtopic&amp;trid=77888251<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeasesTextBlock</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208318344">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT INFORMATION<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">Segment Reporting Disclosure [Text Block]</a></td>
<td class="text"><div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; ">
<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE G &#x2013; SEGMENT INFORMATION</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company operates under two reportable segments based on the geographic locations of its subsidiaries:</p><br/><table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td style="vertical-align:middle;width:4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:5.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(1)</p>
			</td>
			<td style="vertical-align:top;width:90.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">FEI-NY &#x2013; operates out of New York and its operations consist principally of precision time and frequency control products used in three principal markets: satellites (both commercial and U.S. Government-funded); terrestrial cellular telephone or other ground-based telecommunication stations; and other components and systems for the U.S. military.</p>
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;</p>
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">The FEI-NY segment also includes the operations of the Company&#x2019;s wholly-owned subsidiary, FEI-Elcom. FEI-Elcom, in addition to its own product line, provides design and technical support for the FEI-NY segment&#x2019;s satellite business.</p>
			</td>
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</table><br/><table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td style="vertical-align:middle;width:4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:5.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">(2)</p>
			</td>
			<td style="vertical-align:top;width:90.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">FEI-Zyfer &#x2013; operates out of California and its products incorporate Global Positioning System (GPS) technologies into systems and subsystems for secure communications, both government and commercial, and other locator applications. FEI-Zyfer&#x2019;s products also incorporate precision time references for terrestrial secure communications and command and control, and frequency products that incorporate GPS.&#xa0; FEI-Zyfer&#x2019;s GPS capability complements the Company&#x2019;s existing technologies and permits the combined entities to provide a broader range of embedded systems for a variety of timing functions and anti-spoofing (&#x201c;SAASM&#x201d;) applications.</p>
			</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company measures segment performance based on total revenues and profits generated by each geographic location rather than on the specific types of customers or end-users.&#xa0; Consequently, the Company determined that the segments indicated above most appropriately reflect the way the Company&#x2019;s management views the business.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The accounting policies of the two segments are the same as those described in the &#x201c;Summary of Significant Accounting Policies&#x201d; in the Company&#x2019;s Annual Report on Form 10-K for the year ended April 30, 2020, filed on July 29, 2020 with the Securities and Exchange Commission. The Company evaluates the performance of its segments and allocates resources to them based on operating profit which is defined as income before investment income, interest expense and taxes.&#xa0; All acquired assets, including intangible assets, are included in the assets of both reporting segments.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The tables below present information about reported segments with reconciliation of segment amounts to consolidated amounts as reported in the condensed consolidated statements of operations or the condensed consolidated balance sheets for each of the periods (in thousands):</p><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1014" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="6" id="new_id-1015" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three months ended July 31,</b></p>
			</td>
			<td id="new_id-1016" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1017" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1018" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2020</b></p>
			</td>
			<td id="new_id-1019" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1020" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1021" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2019</b></p>
			</td>
			<td id="new_id-1022" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Revenues:</p>
			</td>
			<td id="new_id-1023" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1024" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1025" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1026" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1027" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1028" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1029" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1030" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
			</td>
			<td id="new_id-1031" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1032" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1033" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,839</td>
			<td id="new_id-1034" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1035" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1036" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1037" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,010</td>
			<td id="new_id-1038" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
			</td>
			<td id="new_id-1039" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1040" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1041" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,922</td>
			<td id="new_id-1042" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1043" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1044" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1045" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,701</td>
			<td id="new_id-1046" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">less intersegment revenues</p>
			</td>
			<td id="new_id-1047" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1048" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1049" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(810</td>
			<td id="new_id-1050" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1051" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1052" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1053" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(157</td>
			<td id="new_id-1054" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated revenues</p>
			</td>
			<td id="new_id-1055" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1056" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1057" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,951</td>
			<td id="new_id-1058" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1059" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1060" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1061" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,554</td>
			<td id="new_id-1062" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Operating (loss) profit:</p>
			</td>
			<td id="new_id-1063" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1064" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1065" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1066" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1067" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1068" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1069" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1070" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
			</td>
			<td id="new_id-1071" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1072" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1073" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(623</td>
			<td id="new_id-1074" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1075" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1076" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1077" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(1,232</td>
			<td id="new_id-1078" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
			</td>
			<td id="new_id-1079" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1080" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1081" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">361</td>
			<td id="new_id-1082" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1083" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1084" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1085" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">517</td>
			<td id="new_id-1086" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Corporate</p>
			</td>
			<td id="new_id-1087" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1088" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1089" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(75</td>
			<td id="new_id-1090" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1091" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1092" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1093" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(65</td>
			<td id="new_id-1094" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated operating&#xa0;loss</p>
			</td>
			<td id="new_id-1095" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1096" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1097" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(337</td>
			<td id="new_id-1098" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1099" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1100" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1101" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(780</td>
			<td id="new_id-1102" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
</table><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1103" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1104" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
			</td>
			<td id="new_id-1105" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1106" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1107" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
			</td>
			<td id="new_id-1108" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Identifiable assets:</p>
			</td>
			<td id="new_id-1109" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1110" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1111" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1112" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1113" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1114" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1115" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1116" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
			</td>
			<td id="new_id-1117" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1118" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1119" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">42,732</td>
			<td id="new_id-1120" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1121" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1122" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1123" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">44,599</td>
			<td id="new_id-1124" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
			</td>
			<td id="new_id-1125" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1126" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1127" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">14,786</td>
			<td id="new_id-1128" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1129" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1130" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1131" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">13,344</td>
			<td id="new_id-1132" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">less intersegment balances</p>
			</td>
			<td id="new_id-1133" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1134" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1135" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">-</td>
			<td id="new_id-1136" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1137" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1138" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1139" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(8,586</td>
			<td id="new_id-1140" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Corporate</p>
			</td>
			<td id="new_id-1141" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1142" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1143" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">31,426</td>
			<td id="new_id-1144" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1145" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1146" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1147" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">41,919</td>
			<td id="new_id-1148" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated identifiable assets</p>
			</td>
			<td id="new_id-1149" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1150" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1151" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">88,944</td>
			<td id="new_id-1152" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1153" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1154" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1155" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">91,276</td>
			<td id="new_id-1156" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Total revenue recognized over time as POC and Passage of Title (&#x201c;POT&#x201d;) were approximately $11.7 million and $1.3 million, respectively, of the $13.0 million reported for the three months ended July 31, 2020. The amounts recognized over time as POC and POT were approximately $11.5 million and $1.1 million of the $12.6 million reported for the three months ended July 31, 2019. The amounts by segment and product line were as follows:</p><br/><table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:34%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three Months Ended July 31, 2020</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:34.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three Months Ended July 31, 2019</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;width:34%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;width:34.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POC Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POT Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POC Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POT Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">FEI-NY</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">8,622</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,217</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,839</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">8,160</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">850</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,010</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">FEI-Zyfer</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,038</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">884</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,922</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,323</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">378</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,701</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Intersegment</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(9)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(801</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(810</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">26</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(183</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(157</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Revenue</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">11,651</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,300</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">12,951</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">11,509</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,045</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">12,554</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1157" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three Months Ended July 31,</b></p>
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			<td id="new_id-1159" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1160" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2020</b></p>
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			<td id="new_id-1162" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1163" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1164" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2019</b></p>
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			<td id="new_id-1165" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1166" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="6" id="new_id-1167" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
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			<td id="new_id-1168" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Revenue by Product Line:</p>
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			<td id="new_id-1169" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1170" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1171" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1172" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1173" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1174" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1175" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1176" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Satellite Revenue</p>
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			<td id="new_id-1177" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1178" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1179" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,651</td>
			<td id="new_id-1180" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1181" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1182" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1183" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,895</td>
			<td id="new_id-1184" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Government Non-Space Revenue</p>
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			<td id="new_id-1185" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1186" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1187" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">5,335</td>
			<td id="new_id-1188" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1189" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1190" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1191" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,744</td>
			<td id="new_id-1192" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Other Commercial &amp; Industrial Revenue</p>
			</td>
			<td id="new_id-1193" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1194" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1195" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">965</td>
			<td id="new_id-1196" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1197" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1198" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1199" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,915</td>
			<td id="new_id-1200" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Consolidated revenues</p>
			</td>
			<td id="new_id-1201" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1202" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1203" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,951</td>
			<td id="new_id-1204" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1205" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1206" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1207" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,554</td>
			<td id="new_id-1208" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145209506104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVESTMENT IN MORION, INC.<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_InvestmentHoldingsAbstract', window );"><strong>Investment Holdings [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE H &#x2013; INVESTMENT IN MORION, INC.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company has an investment in Morion, Inc. (&#x201c;Morion&#x201d;), a privately-held Russian company, which manufactures high precision quartz resonators and crystal oscillators. The Company has also licensed certain technology to Morion.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The Company&#x2019;s investment consists of 4.6% of Morion&#x2019;s outstanding shares, accordingly, the Company accounts for its investment in Morion on the cost basis.&#xa0;&#xa0;This investment of approximately $800,000 is included in other assets in the accompanying condensed consolidated balance sheets. During the three months ended July 31, 2020 and 2019, the Company acquired product from Morion in the aggregate amount of approximately $150,000 and $245,000, respectively. There were no sales to Morion during the three months ended July 31, 2020. The Company sold product and training services to Morion in the aggregate amount of approximately $47,000 during the three months ended July 31, 2019, which is included in revenues in the unaudited condensed consolidated statements of operations as part of the FEI-NY segment. At July 31, 2020 there was approximately $34,000 payable to Morion. There were no amounts payable to Morion at April 30, 2020. There were no receivables related to Morion for either period ended July 31, 2020 and April 30. 2020. The Company did not receive dividends from Morion during the three months ended July 31, 2020. During the three months ended July 31, 2019, the Company received a dividend from Morion in the amount of approximately $125,000, which is included in other income, net in the condensed consolidated statements of operations as part of the FEI-NY segment.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Morion is a less than wholly-owned subsidiary of Gazprombank, a state-owned Russian bank.&#xa0; The U.S. Ukraine-related sanctions regime has since 2014 included a list of sectoral sanctions identifications (&#x201c;SSI&#x201d;) pursuant to Executive Order 13662, which prohibits certain transactions, including certain extensions of credit, with an entity designated as an SSI or certain affiliates of an entity designated as an SSI.&#xa0; On July 16, 2014, after the Company&#x2019;s investment in Morion, Gazprombank was designated as an SSI.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In light of Morion&#x2019;s relationship with Gazprombank, the Company recently evaluated, with the assistance of external legal counsel, certain sales to Morion and the timing of payments by Morion to the Company in connection with those sales to determine whether payments by Morion may have inadvertently constituted extensions of credit in violation of Directive 1 under Executive Order 13662.&#xa0; The Company determined that certain payments by Morion &#x2013; the majority of which occurred more than five years ago &#x2013; were not timely.&#xa0; Following the evaluation, on May 7, 2020, the Company voluntarily disclosed its findings to the Office of Foreign Assets Control (&#x201c;OFAC&#x201d;).&#xa0; The Company&#x2019;s voluntary disclosure to OFAC relates solely to delays in collection of accounts receivable that exceeded then-applicable payment windows set forth in sanctions regulations and do not relate to any other type of payment or transaction.&#xa0; On July 22, 2020, OFAC informed the Company that it is conducting a civil investigation of the matter.&#xa0;</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The ongoing OFAC civil investigation subjects the Company to a number of financial and business risks.&#xa0; OFAC has broad enforcement discretion, and the imposition of sanctions, fines or remedial measures could have a material adverse effect on the Company&#x2019;s business, prospects, reputation, financial condition, liquidity, results of operations or cash flows. Given the matter is in an early stage, however, the Company does not have sufficient information to (i) determine whether any liability (including penalties, sanctions, or remedial actions) as a result of the voluntary disclosure is probable or (ii) estimate the magnitude of any liability.&#xa0; While we are currently unable to predict what if any actions OFAC might take, or what the likely outcome of any such actions might be, or estimate the range of reasonably possible fines or penalties, such outcome may be material.&#xa0; Also, the Company is unable to predict the duration, scope, result or related costs of the investigation, including legal fees.</p><br/></div><span></span>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208408648">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE I &#x2013; FAIR VALUE OF FINANCIAL INSTRUMENTS</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The cost, gross unrealized gains, gross unrealized losses, and fair market value of available-for-sale securities at July 31, 2020 and April 30, 2020, respectively, were as follows (in thousands):</p><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1209" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="14" id="new_id-1210" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
			</td>
			<td id="new_id-1211" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1212" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1213" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Cost</b></p>
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			<td id="new_id-1214" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1215" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1216" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Gross Unrealized Gains</b></p>
			</td>
			<td id="new_id-1217" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1218" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1219" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Gross Unrealized Losses</b></p>
			</td>
			<td id="new_id-1220" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1221" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1222" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Market Value</b></p>
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			<td id="new_id-1223" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;Fixed income securities</p>
			</td>
			<td id="new_id-1224" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1225" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1226" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,350</td>
			<td id="new_id-1227" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1228" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1229" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1230" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">661</td>
			<td id="new_id-1231" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1232" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1233" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1234" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td>
			<td id="new_id-1235" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1236" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1237" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1238" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,011</td>
			<td id="new_id-1239" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1240" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="14" id="new_id-1241" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
			</td>
			<td id="new_id-1242" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1243" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1244" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Cost</b></p>
			</td>
			<td id="new_id-1245" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1246" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1247" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Gross Unrealized Gains</b></p>
			</td>
			<td id="new_id-1248" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1249" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1250" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Gross Unrealized Losses</b></p>
			</td>
			<td id="new_id-1251" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1252" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1253" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Market Value</b></p>
			</td>
			<td id="new_id-1254" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;Fixed income securities</p>
			</td>
			<td id="new_id-1255" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1256" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1257" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,081</td>
			<td id="new_id-1258" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1259" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1260" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1261" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">495</td>
			<td id="new_id-1262" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1263" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1264" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1265" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(6</td>
			<td id="new_id-1266" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1267" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1268" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1269" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,570</td>
			<td id="new_id-1270" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The following table presents the fair value and unrealized losses, aggregated by investment type and length of time that individual securities have been in a continuous unrealized loss position (in thousands):</p><br/><table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Less than 12 months</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>12 Months or more</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">July 31, 2020</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;Fixed Income Securities</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&#xa0;</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&#xa0;</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&#xa0;</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
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			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
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			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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			</td>
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			</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
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			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">April 30, 2020</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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			</td>
			<td style="vertical-align:bottom;width:1%;">
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			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;Fixed Income Securities</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">380</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(6</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&#xa0;</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">380</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(6</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">During the three months ended July 31, 2020, the Company sold or redeemed available-for-sale securities of approximately $725,000, realizing gains of approximately $3,000.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Maturities of fixed income securities classified as available-for-sale at July 31, 2020 were as follows, at cost (in thousands):</p><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 81%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Current</p>
			</td>
			<td id="new_id-1271" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1272" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1273" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,724</td>
			<td id="new_id-1274" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Due after one year through five years</p>
			</td>
			<td id="new_id-1275" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1276" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1277" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,438</td>
			<td id="new_id-1278" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Due after five years</p>
			</td>
			<td id="new_id-1279" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1280" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1281" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,188</td>
			<td id="new_id-1282" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1283" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1284" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1285" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,350</td>
			<td id="new_id-1286" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The fair value accounting framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value.&#xa0;&#xa0;The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The levels of the fair value hierarchy are described below:</p><br/><table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td style="vertical-align:middle;width:1.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Level 1</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access.</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:1.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:1.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Level 2</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Inputs to the valuation methodology include:</p>
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">-Quoted prices for similar assets or liabilities in active markets;</p>
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">-Quoted prices for identical or similar assets or liabilities in inactive markets;</p>
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">-Inputs other than quoted prices that are observable for the asset or liability; and</p>
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">-Inputs that are derived principally from or corroborated by observable market data by correlation or other means.</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:1.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:1.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:top;width:6.8%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Level 3</p>
			</td>
			<td style="vertical-align:top;width:91.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Inputs to the valuation methodology are unobservable and significant to the fair value measurement.</p>
			</td>
		</tr>
</table><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The asset&#x2019;s or liability&#x2019;s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.&#xa0;&#xa0;Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.&#xa0;&#xa0;The Company&#x2019;s money market, business account, and U.S. securities are valued on a Level 1 basis. The Company&#x2019;s fixed income corporate debt securities and certificates of deposit are valued on a Level 2 basis.</p><br/></div><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for  investments in certain debt and equity securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -URI http://asc.fasb.org/subtopic&amp;trid=2209399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 320<br> -URI http://asc.fasb.org/subtopic&amp;trid=2324412<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -URI http://asc.fasb.org/topic&amp;trid=2196928<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -URI http://asc.fasb.org/subtopic&amp;trid=2176304<br></p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208401400">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS<br></strong></div></th>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE J&#xa0;&#x2013; RECENT ACCOUNTING PRONOUNCEMENTS</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In January 2017, the FASB issued ASU No. 2017-04, <i>Intangibles &#x2013; Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment </i>(&#x201c;ASU 2017-04&#x201d;), which simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test.&#xa0; Under ASU 2017-04 goodwill impairment will be tested by comparing the fair value of a reporting unit with its carrying amount, and recognizing an impairment charge for the amount by which the carrying amount exceeds the reporting unit&#x2019;s fair value.&#xa0; The new guidance must be applied on a prospective basis and is effective for periods beginning after December 15, 2022, with early adoption permitted. The Company will not be adopting ASU 2017-04 early, and is in the process of determining the effect that ASU 2017-04 may have. However, the Company expects the new standard to have an immaterial effect on its consolidated financial statements.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In June 2016, the FASB issued ASU No. 2016-13, <i>Financial Instruments &#x2013; Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments</i> (&#x201c;ASU 2016-13&#x201d;) which replaces the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The new guidance is effective for fiscal years beginning after December 15, 2022. The Company is evaluating the effect, if any, the update will have on its consolidated financial statements when adopted in fiscal year 2023.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.</p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208271976">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CREDIT FACILITY<br></strong></div></th>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE K &#x2013; CREDIT FACILITY</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">As of July 31, 2020, the Company had available credit with UBS Bank USA at variable terms based on its securities holdings under an advisory arrangement, under which the Company has borrowed $3 million. On April 12, 2020, the Company received proceeds from a loan in the amount of $4,964,810 (the &#x201c;PPP Loan&#x201d;) from JPMorgan Chase Bank, N.A. as the Lender, pursuant to the SBA Paycheck Protection Program under the CARES Act. The PPP Loan was repaid in full on May 6, 2020.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145284958008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>VALUATION ALLOWANCE ON DEFERRED TAX ASSETS<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">Income Tax Disclosure [Text Block]</a></td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">NOTE L &#x2013; VALUATION ALLOWANCE ON DEFERRED TAX ASSETS</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">Deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, which will result in taxable or deductible amounts in the future.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">As required by the authoritative guidance on accounting for income taxes, we evaluate the realizability of deferred tax assets on a jurisdictional basis at each reporting date. We consider all positive and negative evidence, including the reversal of deferred tax liabilities, projected future taxable income, tax planning strategies, and results of recent operations. Accounting for income taxes requires that a valuation allowance be established when it is more likely than not that all or a portion of the deferred tax assets will not be realized. In circumstances where there is sufficient negative evidence indicating that the deferred tax assets will not be realizable, we establish a valuation allowance. As of July 31, 2020, and April 30, 2020, the Company maintained a full valuation allowance against its deferred tax assets. If these estimates and assumptions change in the future, the Company may be required to adjust its existing valuation allowance resulting in changes to deferred income tax expense.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32857-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330215-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32809-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32705-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 270<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6424409&amp;loc=d3e44925-109338<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -URI http://asc.fasb.org/topic&amp;trid=2144680<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br></p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208271976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">Commitments and Contingencies Disclosure [Text Block]</a></td>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">NOTE M &#x2013; COMMITMENTS AND CONTINGENCIES</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On January 28, 2020, Martin B. Bloch, the former Chief Scientist of the Company and a former member of the Company&#x2019;s Board, filed a complaint against the Company and Jonathan Brolin, Lance W. Lord, Russell M. Sarachek, Richard Schwartz and Stanton D. Sloane, each in their capacity as members of the Board (collectively, the &#x201c;Director Defendants&#x201d;), in the Supreme Court of the State of New York, County of Nassau (<i>Bloch v. Frequency Electronics, Inc., et al</i>., Index No. 601369/2020 (N.Y. Sup. Ct. filed Jan. 28, 2020)). Mr. Bloch seeks compensatory damages and costs and attorney&#x2019;s fees, among other things, based on allegations that he was wrongfully terminated &#x201c;for cause&#x201d; pursuant to his employment agreement, dated March 17, 2008, and that the Company and the Director Defendants discriminated against him based on his age. Mr. Bloch had originally also sought a declaratory judgment and claims for damage to his reputation and a derivative claim on behalf of the Company alleging that the Director Defendants breached their fiduciary duty in rendering their decision to terminate Mr. Bloch&#x2019;s employment with the Company. However, Mr. Bloch removed those claims from a subsequently filed amended complaint after the Company and the Director Defendants moved to dismiss them. On June 11, 2020, the Company and the Director Defendants filed their answer to the amended complaint. Mr. Bloch filed a motion for summary judgment on June 23, 2020, which the Company and the Director Defendants opposed on July 10, 2020. Mr. Bloch&#x2019;s motion seeks an order that the Company is liable for breach of his employment agreement because he purportedly resigned from the Company before he was terminated. On July 10, 2020, the Company and the Director Defendants opposed Mr. Bloch&#x2019;s motion and also filed a motion for summary judgment seeking the dismissal of all claims in Mr. Bloch&#x2019;s amended complaint. The Parties&#x2019; respective motions are pending. The Company and the Director Defendants believe that the Board was justified in its decision to terminate Mr. Bloch &#x201c;for cause&#x201d; and that Mr. Bloch&#x2019;s complaint is entirely without merit.&#xa0; The Company intends to vigorously defend against all of Mr. Bloch&#x2019;s allegations. At this time, the Company does not have sufficient information to determine whether liability, if any, arising out of these matters is probable or the possible loss, if any that could result from an unfavorable outcome arising out of these matters.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">In addition, Mr. Bloch sought to initiate<i><b> </b></i>two arbitration proceedings under the AAA Rules (<i>Bloch v. Frequency Electronics, Inc., the Compensation Committee of the Board of Directors of Frequency Electronics, Inc., and the Deferred Compensation Plan Agreement Dated March 7, 2008</i>).&#xa0;One arbitration is brought under a deferred compensation agreement dated March 27, 1980 and the other under a second amended and restated deferred compensation agreement, dated March 7, 2008. Bloch submitted his Statements of Claim in both arbitrations on May 4, 2020.&#xa0; In both proceedings, Mr. Bloch claims that defendants violated ERISA rules by denying him deferred compensation benefits. He seeks an award for allegedly past due deferred compensation benefits plus interest, clarification as to his future rights to deferred compensation benefits, and attorneys&#x2019; fees and costs.&#xa0;</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On June 2, 2020, the Company filed a petition for a stay of arbitration and related declaratory relief against Mr. Bloch, in the Supreme Court of the State of New York, New York County (<i>Frequency Electronics, Inc. v. Martin B. Bloch</i>, Index No. 652191/2020 (N.Y. Sup. Ct. filed June 2, 2020)). The Company claims that Mr. Bloch may not arbitrate his claims for deferred compensation because he did not timely appeal the Company&#x2019;s denial of those claims, and because he failed to comply with the arbitration procedures in the applicable deferred compensation agreement. Mr. Bloch filed a motion on June 16, 2020 seeking a change of venue to the County of Nassau, which the Company opposed on July 7, 2020. The motion is currently pending. At this time, the Company does not have sufficient information to determine the likelihood of success of this petition.</p><br/><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On June 5, 2020, Mr. Bloch filed a petition against the Company, the Compensation Committee of the Company&#x2019;s Board of Directors, and the Deferred Compensation Plan Agreement Dated March 7, 2008, as amended, for the appointment of an arbitrator in one of the arbitration proceedings that Mr. Bloch sought to initiate. The petition was filed in the Supreme Court of the State of New York, County of Nassau<i><b> </b>(Bloch v. Frequency Electronics, Inc. et al.,</i> Index No. 605380/2020 (N.Y. Sup. Ct. filed June 5, 2020)).<b>&#xa0;</b>On June 22, 2020, the Company moved to dismiss Mr. Bloch&#x2019;s petition, and he opposed the Company&#x2019;s motion on July 2, 2020. The motion is currently pending. Defendants dispute all of Bloch&#x2019;s claims and intend to continue to vigorously defend the Company in this special proceeding.&#xa0;The likelihood of any outcome of this proceeding cannot be determined at this time.</p><br/></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -URI http://asc.fasb.org/topic&amp;trid=2127136<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -URI http://asc.fasb.org/topic&amp;trid=2144648<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559207&amp;loc=d3e25336-109308<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559207&amp;loc=d3e25336-109308<br></p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208389352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER SHARE (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<td class="text">&#160;<span></span>
</td>
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<div>Reconciliation of the weighted average shares outstanding for basic and diluted loss per share for the three months ended July 31, 2020 and 2019, respectively, were as follows:</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
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			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-830" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<td id="new_id-832" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2020</b></p>
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			<td id="new_id-835" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-836" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2019</b></p>
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			<td id="new_id-838" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Weighted average shares outstanding:</p>
			</td>
			<td id="new_id-839" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-840" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-841" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-842" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-843" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-844" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-845" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-846" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Basic EPS Shares outstanding (weighted average)</p>
			</td>
			<td id="new_id-847" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-848" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-849" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,139,130</td>
			<td id="new_id-850" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-851" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-852" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-853" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,001,324</td>
			<td id="new_id-854" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Effect of Dilutive Securities</p>
			</td>
			<td id="new_id-855" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-856" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-857" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">**</td>
			<td id="new_id-858" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-859" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-860" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-861" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">**</td>
			<td id="new_id-862" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Basic and Diluted EPS Shares outstanding</p>
			</td>
			<td id="new_id-863" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-864" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-865" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,139,130</td>
			<td id="new_id-866" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-867" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-868" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-869" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,001,324</td>
			<td id="new_id-870" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table><p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">**For the three-month periods ended July 31, 2020 and 2019 dilutive securities are excluded from the calculation of earnings per share since the inclusion of such shares would be antidilutive due to the net loss for both periods.&#xa0;&#xa0;Basic and diluted shares outstanding for the three months ended July 31, 2020 and 2019 are 9,139,130 and 9,001,324, respectively. Additionally, there are anti-dilutive exercisable shares excluded in the above table for the three months ended July 31, 2020 and 2019 of 676,000 and 1,201,125, respectively.</p></div><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208271976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
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<div>At July 31, 2020 and April 30, 2020, costs and estimated earnings in excess of billings, net, consisted of the following:</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-871" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-872" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
			</td>
			<td id="new_id-873" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-874" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-875" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
			</td>
			<td id="new_id-876" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-877" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="6" id="new_id-878" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td id="new_id-879" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Costs and estimated earnings in excess of billings</p>
			</td>
			<td id="new_id-880" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-881" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-882" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">17,466</td>
			<td id="new_id-883" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-884" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-885" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-886" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,460</td>
			<td id="new_id-887" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Billings in excess of costs and estimated earnings</p>
			</td>
			<td id="new_id-888" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-889" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-890" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(10,534</td>
			<td id="new_id-891" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-892" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-893" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-894" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(3,507</td>
			<td id="new_id-895" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
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		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Net asset</p>
			</td>
			<td id="new_id-896" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-897" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-898" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">6,932</td>
			<td id="new_id-899" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-900" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-901" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-902" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">6,953</td>
			<td id="new_id-903" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to costs and estimated earnings in excess of billings, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208381784">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVENTORIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock', window );">Schedule of Inventory, Current [Table Text Block]</a></td>
<td class="text"><div style="font-family:  &quot;Times New Roman&quot;, Times, serif; font-size:  10pt; ">
<div>Inventories, which are reported at the lower of cost and net realizable value, consisted of the following:</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-904" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-905" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
			</td>
			<td id="new_id-906" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-907" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-908" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
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			<td id="new_id-909" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-910" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="6" id="new_id-911" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
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			<td id="new_id-912" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Raw Materials and Component Parts</p>
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			<td id="new_id-913" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-914" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-915" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">13,942</td>
			<td id="new_id-916" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-917" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-918" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-919" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">15,470</td>
			<td id="new_id-920" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Work in Progress</p>
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			<td id="new_id-921" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-922" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-923" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,788</td>
			<td id="new_id-924" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-925" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-926" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-927" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,104</td>
			<td id="new_id-928" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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			<td colspan="1" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
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			<td id="new_id-929" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-930" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-931" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">953</td>
			<td id="new_id-932" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-933" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-934" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-935" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,384</td>
			<td id="new_id-936" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="1" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-937" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-938" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-939" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">21,683</td>
			<td id="new_id-940" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-941" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-942" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-943" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">22,958</td>
			<td id="new_id-944" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145125117880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock', window );">Lessee, Operating Lease, Disclosure [Table Text Block]</a></td>
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<div>Effective May 1, 2019, the Company adopted ASU 2016-02. The table below presents ROU assets and liabilities recorded on the respective consolidated balance sheets, related to ASU 2016-02 (in thousands):</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Classification</b></p>
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			<td colspan="2" id="new_id-946" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
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			<td id="new_id-947" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-948" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-949" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
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			<td id="new_id-951" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<td id="new_id-953" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-954" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-955" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-956" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
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			<td id="new_id-963" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-964" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-965" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;Operating lease ROU assets</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Right-of-Use assets leases</p>
			</td>
			<td id="new_id-966" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-967" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-968" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,546</td>
			<td id="new_id-969" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-970" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-971" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-972" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">10,864</td>
			<td id="new_id-973" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td>&#xa0;</td>
			<td>&#xa0;</td>
			<td id="new_id-974">&#xa0;</td>
			<td id="new_id-975">&#xa0;</td>
			<td id="new_id-976">&#xa0;</td>
			<td id="new_id-977">&#xa0;</td>
			<td id="new_id-978">&#xa0;</td>
			<td id="new_id-979">&#xa0;</td>
			<td id="new_id-980">&#xa0;</td>
			<td id="new_id-981">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><b>Liabilities</b></p>
			</td>
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-982" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-983" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-984" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-985" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-986" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-987" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-988" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
			<td id="new_id-989" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>&#xa0;</b></td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;Operating lease liabilities (short-term)</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Lease liability, current</p>
			</td>
			<td id="new_id-990" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-991" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-992" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,822</td>
			<td id="new_id-993" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-994" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-995" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-996" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">1,869</td>
			<td id="new_id-997" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;Operating lease liabilities (long-term)</p>
			</td>
			<td style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Lease liability, non-current</p>
			</td>
			<td id="new_id-998" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-999" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1000" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">9,172</td>
			<td id="new_id-1001" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1002" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1003" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1004" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">9,444</td>
			<td id="new_id-1005" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td colspan="2" style="text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;&#xa0;Total lease liabilities</p>
			</td>
			<td id="new_id-1006" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1007" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1008" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,994</td>
			<td id="new_id-1009" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1010" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1011" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1012" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">11,313</td>
			<td id="new_id-1013" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table></div><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Lessee, Operating Lease, Liability, Maturity [Table Text Block]</a></td>
<td class="text"><div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; ">
<div>The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities recorded on the unaudited consolidated balance sheet as of July 31, 2020:</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" style="width:80%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td colspan="4" style="vertical-align:bottom;width:98.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fiscal Year Ending July 31,</b></p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td colspan="4" style="vertical-align:bottom;width:98.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>(</b>in thousands<b>)</b></p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Remainder of 2021</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,312</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2022</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,886</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2023</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,815</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2024</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,834</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">2025</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,723</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Thereafter</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">5,492</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Total lease payments</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">14,062</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Less imputed interest</p>
			</td>
			<td style="vertical-align:bottom;width:0.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1.3%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:15.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(3,068</p>
			</td>
			<td style="vertical-align:bottom;width:1.5%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">)</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:80.7%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Present value of future lease payments</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145123598120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT INFORMATION (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<div>The tables below present information about reported segments with reconciliation of segment amounts to consolidated amounts as reported in the condensed consolidated statements of operations or the condensed consolidated balance sheets for each of the periods (in thousands):</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three months ended July 31,</b></p>
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			<td id="new_id-1016" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<td id="new_id-1017" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1018" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2020</b></p>
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			<td id="new_id-1019" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1020" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1021" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2019</b></p>
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			<td id="new_id-1022" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Revenues:</p>
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			<td id="new_id-1023" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1024" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1025" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1026" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1027" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1028" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1029" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1030" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
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			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
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			<td id="new_id-1031" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1032" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1033" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,839</td>
			<td id="new_id-1034" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1035" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1036" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1037" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">9,010</td>
			<td id="new_id-1038" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
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			<td id="new_id-1039" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1040" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1041" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,922</td>
			<td id="new_id-1042" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1043" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1044" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1045" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,701</td>
			<td id="new_id-1046" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">less intersegment revenues</p>
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			<td id="new_id-1047" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1048" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1049" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(810</td>
			<td id="new_id-1050" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1051" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1052" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1053" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(157</td>
			<td id="new_id-1054" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
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		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated revenues</p>
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			<td id="new_id-1055" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1056" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1057" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,951</td>
			<td id="new_id-1058" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1059" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1060" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1061" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,554</td>
			<td id="new_id-1062" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table></div><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock', window );">Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]</a></td>
<td class="text"><div style="font-family:  &quot;Times New Roman&quot;, Times, serif; font-size:  10pt; ">
<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Operating (loss) profit:</p>
			</td>
			<td id="new_id-1063" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1064" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1065" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1066" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1067" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1068" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1069" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1070" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
			</td>
			<td id="new_id-1071" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1072" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1073" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(623</td>
			<td id="new_id-1074" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1075" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1076" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1077" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(1,232</td>
			<td id="new_id-1078" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
			</td>
			<td id="new_id-1079" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1080" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1081" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">361</td>
			<td id="new_id-1082" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1083" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1084" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1085" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">517</td>
			<td id="new_id-1086" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Corporate</p>
			</td>
			<td id="new_id-1087" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1088" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1089" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(75</td>
			<td id="new_id-1090" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1091" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1092" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1093" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(65</td>
			<td id="new_id-1094" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 1px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated operating&#xa0;loss</p>
			</td>
			<td id="new_id-1095" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1096" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1097" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(337</td>
			<td id="new_id-1098" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1099" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1100" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1101" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(780</td>
			<td id="new_id-1102" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
</table></div><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock', window );">Reconciliation of Assets from Segment to Consolidated [Table Text Block]</a></td>
<td class="text"><div style="font-family:  &quot;Times New Roman&quot;, Times, serif; font-size:  10pt; ">
<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1103" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1104" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
			</td>
			<td id="new_id-1105" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1106" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1107" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
			</td>
			<td id="new_id-1108" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Identifiable assets:</p>
			</td>
			<td id="new_id-1109" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1110" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1111" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1112" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1113" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1114" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1115" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1116" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-NY</p>
			</td>
			<td id="new_id-1117" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1118" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1119" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">42,732</td>
			<td id="new_id-1120" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1121" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1122" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1123" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">44,599</td>
			<td id="new_id-1124" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">FEI-Zyfer</p>
			</td>
			<td id="new_id-1125" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1126" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1127" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">14,786</td>
			<td id="new_id-1128" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1129" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1130" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1131" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">13,344</td>
			<td id="new_id-1132" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">less intersegment balances</p>
			</td>
			<td id="new_id-1133" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1134" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1135" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">-</td>
			<td id="new_id-1136" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1137" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1138" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1139" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">(8,586</td>
			<td id="new_id-1140" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Corporate</p>
			</td>
			<td id="new_id-1141" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1142" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1143" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">31,426</td>
			<td id="new_id-1144" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1145" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1146" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1147" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">41,919</td>
			<td id="new_id-1148" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Consolidated identifiable assets</p>
			</td>
			<td id="new_id-1149" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1150" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1151" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">88,944</td>
			<td id="new_id-1152" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1153" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1154" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1155" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">91,276</td>
			<td id="new_id-1156" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table></div><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueTableTextBlock', window );">Disaggregation of Revenue [Table Text Block]</a></td>
<td class="text"><div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; ">
<div>The amounts by segment and product line were as follows:</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:34%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three Months Ended July 31, 2020</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:34.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three Months Ended July 31, 2019</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;width:34%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="10" style="vertical-align:bottom;width:34.1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POC Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POT Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POC Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>POT Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total Revenue</b></p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">FEI-NY</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">8,622</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,217</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,839</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">8,160</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">850</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">9,010</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">FEI-Zyfer</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,038</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">884</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,922</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,323</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">378</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">3,701</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Intersegment</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(9)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(801</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(810</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">26</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(183</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(157</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">)</p>
			</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Revenue</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">11,651</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,300</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">12,951</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">11,509</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">1,045</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">12,554</p>
			</td>
			<td style="vertical-align:bottom;width:0.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
</table></div><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock', window );">Revenue from External Customers by Products and Services [Table Text Block]</a></td>
<td class="text"><div style="font-family:  &quot;Times New Roman&quot;, Times, serif; font-size:  10pt; ">
<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1157" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="6" id="new_id-1158" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Three Months Ended July 31,</b></p>
			</td>
			<td id="new_id-1159" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1160" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1161" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2020</b></p>
			</td>
			<td id="new_id-1162" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1163" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1164" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>2019</b></p>
			</td>
			<td id="new_id-1165" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1166" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="6" id="new_id-1167" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">(In thousands)</p>
			</td>
			<td id="new_id-1168" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom;">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 62%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Revenue by Product Line:</p>
			</td>
			<td id="new_id-1169" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1170" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1171" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1172" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1173" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1174" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1175" style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1176" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Satellite Revenue</p>
			</td>
			<td id="new_id-1177" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1178" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1179" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,651</td>
			<td id="new_id-1180" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1181" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1182" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1183" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,895</td>
			<td id="new_id-1184" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Government Non-Space Revenue</p>
			</td>
			<td id="new_id-1185" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1186" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1187" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">5,335</td>
			<td id="new_id-1188" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1189" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1190" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1191" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">6,744</td>
			<td id="new_id-1192" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Other Commercial &amp; Industrial Revenue</p>
			</td>
			<td id="new_id-1193" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1194" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1195" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">965</td>
			<td id="new_id-1196" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1197" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1198" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1199" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,915</td>
			<td id="new_id-1200" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Consolidated revenues</p>
			</td>
			<td id="new_id-1201" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1202" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1203" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,951</td>
			<td id="new_id-1204" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1205" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1206" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1207" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">12,554</td>
			<td id="new_id-1208" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table></div><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130545-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145123630568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Jul. 31, 2020</div></th></tr>
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<div>The cost, gross unrealized gains, gross unrealized losses, and fair market value of available-for-sale securities at July 31, 2020 and April 30, 2020, respectively, were as follows (in thousands):</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1209" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="14" id="new_id-1210" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>July 31, 2020</b></p>
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			<td id="new_id-1211" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1212" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1213" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Cost</b></p>
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			<td id="new_id-1214" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1215" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1216" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Gross Unrealized Gains</b></p>
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			<td id="new_id-1217" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1218" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1219" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Gross Unrealized Losses</b></p>
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			<td id="new_id-1220" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1221" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1222" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Market Value</b></p>
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			<td id="new_id-1223" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;Fixed income securities</p>
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			<td id="new_id-1224" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1225" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1226" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,350</td>
			<td id="new_id-1227" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1228" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1229" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1230" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">661</td>
			<td id="new_id-1231" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1232" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1233" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1234" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td>
			<td id="new_id-1235" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1236" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1237" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1238" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,011</td>
			<td id="new_id-1239" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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		<tr style="vertical-align: bottom;">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1240" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="14" id="new_id-1241" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>April 30, 2020</b></p>
			</td>
			<td id="new_id-1242" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
		</tr>
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1243" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1244" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Cost</b></p>
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			<td id="new_id-1245" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1246" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1247" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Gross Unrealized Gains</b></p>
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			<td id="new_id-1248" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1249" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1250" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Gross Unrealized Losses</b></p>
			</td>
			<td id="new_id-1251" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
			<td id="new_id-1252" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td colspan="2" id="new_id-1253" style="text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Market Value</b></p>
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			<td id="new_id-1254" style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px;">&#xa0;</td>
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		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 40%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;Fixed income securities</p>
			</td>
			<td id="new_id-1255" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1256" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1257" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,081</td>
			<td id="new_id-1258" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1259" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1260" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1261" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">495</td>
			<td id="new_id-1262" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
			<td id="new_id-1263" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1264" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1265" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">(6</td>
			<td id="new_id-1266" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; padding-bottom: 3px; white-space: nowrap;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td id="new_id-1267" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1268" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1269" style="width: 12%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">10,570</td>
			<td id="new_id-1270" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
</table></div><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValueTableTextBlock', window );">Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]</a></td>
<td class="text"><div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; ">
<div>The following table presents the fair value and unrealized losses, aggregated by investment type and length of time that individual securities have been in a continuous unrealized loss position (in thousands):</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" style="width:100%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Less than 12 months</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>12 Months or more</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="6" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:22%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Total</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Fair Value</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td colspan="2" style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:10%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Unrealized Losses</b></p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">July 31, 2020</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
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			</td>
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			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
		</tr>
		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;Fixed Income Securities</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&#xa0;</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
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			</td>
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			</td>
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			</td>
			<td style="vertical-align:bottom;width:1%;">&#xa0;</td>
		</tr>
		<tr style="background-color: rgb(255, 255, 255);">
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			</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">April 30, 2020</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
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			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:solid 1px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
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		<tr style="background-color: rgb(204, 238, 255);">
			<td style="vertical-align:bottom;width:28%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;Fixed Income Securities</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">380</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(6</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">-</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">&#xa0;</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">380</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&#xa0;</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">$</p>
			</td>
			<td style="vertical-align:bottom;border-bottom:double 3px #000000;;width:9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:right;">(6</p>
			</td>
			<td style="vertical-align:bottom;width:1%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">)</p>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsClassifiedByContractualMaturityDateTableTextBlock', window );">Investments Classified by Contractual Maturity Date [Table Text Block]</a></td>
<td class="text"><div style="font-family:  &quot;Times New Roman&quot;, Times, serif; font-size:  10pt; ">
<div>Maturities of fixed income securities classified as available-for-sale at July 31, 2020 were as follows, at cost (in thousands):</div><br/><br/><table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 10%; margin-left: 10%; width: 80%; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; text-indent: 0px;">
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; width: 81%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Current</p>
			</td>
			<td id="new_id-1271" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1272" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">$</td>
			<td id="new_id-1273" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">2,724</td>
			<td id="new_id-1274" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Due after one year through five years</p>
			</td>
			<td id="new_id-1275" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1276" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1277" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">3,438</td>
			<td id="new_id-1278" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);">
			<td style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Due after five years</p>
			</td>
			<td id="new_id-1279" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1280" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">&#xa0;</td>
			<td id="new_id-1281" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,188</td>
			<td id="new_id-1282" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
		</tr>
		<tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);">
			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1283" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&#xa0;</td>
			<td id="new_id-1284" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td>
			<td id="new_id-1285" style="width: 16%; text-align: right; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">9,350</td>
			<td id="new_id-1286" style="width: 1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt; white-space: nowrap;">&#xa0;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of fair value of investments in debt and equity securities in an unrealized loss position categorized neither as held-to-maturity nor trading securities.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.</p></div>
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<html>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145209449112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER SHARE (Details) - shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Earnings Per Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Weighted Average Number of Shares Outstanding, Basic and Diluted</a></td>
<td class="nump">9,139,130<span></span>
</td>
<td class="nump">9,001,324<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</a></td>
<td class="nump">676,000<span></span>
</td>
<td class="nump">1,201,125<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145123589160">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER SHARE  (Details) - Schedule of Earnings Per Share, Basic and Diluted - shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_WeightedAverageSharesOutstandingAbstract0', window );"><strong>Weighted average shares outstanding:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic EPS Shares outstanding (weighted average)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,139,130<span></span>
</td>
<td class="nump">9,001,324<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Effect of Dilutive Securities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Basic and Diluted EPS Shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,139,130<span></span>
</td>
<td class="nump">9,001,324<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">For the three-month periods ended July 31, 2020 and 2019 dilutive securities are excluded from the calculation of earnings per share since the inclusion of such shares would be antidilutive due to the net loss for both periods. Basic and diluted shares outstanding for the three months ended July 31, 2020 and 2019 are 9,139,130 and 9,001,324, respectively. Additionally, there are anti-dilutive exercisable shares excluded in the above table for the three months ended July 31, 2020 and 2019 of 676,000 and 1,201,125, respectively.</td>
</tr></table></td></tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_WeightedAverageSharesOutstandingAbstract0</td>
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<td>xbrli:stringItemType</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1505-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1448-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145214957768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_COSTSANDESTIMATEDEARNINGSINEXCESSOFBILLINGSNETDetailsLineItems', window );"><strong>COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 12,951<span></span>
</td>
<td class="nump">$ 12,554<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossOnContracts', window );">Loss on Contracts</a></td>
<td class="nump">611,000,000<span></span>
</td>
<td class="nump">314,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ChangeInAccountingEstimateByTypeAxis=us-gaap_ContractsAccountedForUnderPercentageOfCompletionMember', window );">Contracts Accounted for under Percentage of Completion [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_COSTSANDESTIMATEDEARNINGSINEXCESSOFBILLINGSNETDetailsLineItems', window );"><strong>COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 11,700<span></span>
</td>
<td class="nump">$ 11,500<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">feim_COSTSANDESTIMATEDEARNINGSINEXCESSOFBILLINGSNETDetailsLineItems</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Losses recognized in the current period on contracts which are expected to generate losses, which are probable and can be reasonably estimated, in a future period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 35<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=68068069&amp;loc=d3e57763-111642<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossOnContracts</td>
</tr>
<tr>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_Revenues</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ChangeInAccountingEstimateByTypeAxis=us-gaap_ContractsAccountedForUnderPercentageOfCompletionMember</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145123708456">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET  (Details) - Costs and Estimated Earnings in Excess of Billings, Net - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_CostsAndEstimatedEarningsInExcessOfBillingsNetAbstract', window );"><strong>Costs and Estimated Earnings in Excess of Billings, Net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerAssetGross', window );">Costs and estimated earnings in excess of billings</a></td>
<td class="nump">$ 17,466<span></span>
</td>
<td class="nump">$ 10,460<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiability', window );">Billings in excess of costs and estimated earnings</a></td>
<td class="num">(10,534)<span></span>
</td>
<td class="num">(3,507)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerAssetNet', window );">Net asset</a></td>
<td class="nump">$ 6,932<span></span>
</td>
<td class="nump">$ 6,953<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of right to consideration in exchange for good or service transferred to customer, when right is conditioned on something other than passage of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130531-203044<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130533-203044<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerAssetGross</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130549-203045<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130531-203044<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130533-203044<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130531-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130549-203045<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130532-203044<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145214979752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>TREASURY STOCK TRANSACTIONS (Details)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th">
<div>Jul. 31, 2020 </div>
<div>shares</div>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</a></td>
<td class="nump">14,926<span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<head>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145123694648">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>INVENTORIES (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_US', window );">UNITED STATES</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_INVENTORIESDetailsLineItems', window );"><strong>INVENTORIES (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventory, Net</a></td>
<td class="nump">$ 6.8<span></span>
</td>
<td class="nump">$ 6.6<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_INVENTORIESDetailsLineItems">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_INVENTORIESDetailsLineItems</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_US</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145127464472">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>INVENTORIES  (Details) - Schedule of Inventory, Current - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_ScheduleOfInventoryCurrentAbstract', window );"><strong>Schedule of Inventory, Current [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRawMaterials', window );">Raw Materials and Component Parts</a></td>
<td class="nump">$ 13,942<span></span>
</td>
<td class="nump">$ 15,470<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcess', window );">Work in Progress</a></td>
<td class="nump">6,788<span></span>
</td>
<td class="nump">6,104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoods', window );">Finished Goods</a></td>
<td class="nump">953<span></span>
</td>
<td class="nump">1,384<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );"></a></td>
<td class="nump">$ 21,683<span></span>
</td>
<td class="nump">$ 22,958<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_ScheduleOfInventoryCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_ScheduleOfInventoryCurrentAbstract</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryFinishedGoods</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterials">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryRawMaterials</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWorkInProcess</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
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<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145209449112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockAbstract', window );"><strong>Disclosure Text Block [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseAndRentalExpense', window );">Operating Leases, Rent Expense</a></td>
<td class="nump">$ 478,000<span></span>
</td>
<td class="nump">$ 504,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Operating Lease, Weighted Average Remaining Lease Term</a></td>
<td class="text">8 years 36 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Operating Lease, Weighted Average Discount Rate, Percent</a></td>
<td class="nump">6.20%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseAndRentalExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseAndRentalExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145121744680">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Details) - Lessee, Operating Lease, Disclosure - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_AssetsAbstract0', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease ROU assets</a></td>
<td class="nump">$ 10,546<span></span>
</td>
<td class="nump">$ 10,864<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liabilities (short-term)</a></td>
<td class="nump">1,822<span></span>
</td>
<td class="nump">1,869<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liabilities (long-term)</a></td>
<td class="nump">9,172<span></span>
</td>
<td class="nump">9,444<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Total lease liabilities</a></td>
<td class="nump">$ 10,994<span></span>
</td>
<td class="nump">$ 11,313<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_AssetsAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_AssetsAbstract0</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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							e.nextSibling.style.display='block';
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<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145122592616">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_LesseeOperatingLeaseLiabilityMaturityAbstract', window );"><strong>Lessee, Operating Lease, Liability, Maturity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear', window );">Remainder of 2021</a></td>
<td class="nump">$ 1,312<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears', window );">2022</a></td>
<td class="nump">1,886<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears', window );">2023</a></td>
<td class="nump">1,815<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears', window );">2024</a></td>
<td class="nump">1,834<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears', window );">2025</a></td>
<td class="nump">1,723<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter', window );">Thereafter</a></td>
<td class="nump">5,492<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue', window );">Total lease payments</a></td>
<td class="nump">14,062<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less imputed interest</a></td>
<td class="num">(3,068)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Present value of future lease payments</a></td>
<td class="nump">10,994<span></span>
</td>
<td class="nump">$ 11,313<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Less current obligations under leases</a></td>
<td class="num">(1,822)<span></span>
</td>
<td class="num">(1,869)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Long-term lease obligations</a></td>
<td class="nump">$ 9,172<span></span>
</td>
<td class="nump">$ 9,444<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_LesseeOperatingLeaseLiabilityMaturityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_LesseeOperatingLeaseLiabilityMaturityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145126266952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT INFORMATION (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Jul. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 31, 2019 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_SEGMENTINFORMATIONDetailsLineItems', window );"><strong>SEGMENT INFORMATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NumberOfReportableSegments', window );">Number of Reportable Segments</a></td>
<td class="nump">2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 12,951<span></span>
</td>
<td class="nump">$ 12,554<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncNewYorkMember', window );">Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_SEGMENTINFORMATIONDetailsLineItems', window );"><strong>SEGMENT INFORMATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_NumberOfPrincipalMarkets', window );">Number Of Principal Markets</a></td>
<td class="nump">3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 9,839<span></span>
</td>
<td class="nump">9,010<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POCRevenueMember', window );">POC Revenue [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_SEGMENTINFORMATIONDetailsLineItems', window );"><strong>SEGMENT INFORMATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">11,651<span></span>
</td>
<td class="nump">11,509<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POCRevenueMember', window );">POC Revenue [Member] | Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_SEGMENTINFORMATIONDetailsLineItems', window );"><strong>SEGMENT INFORMATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">8,622<span></span>
</td>
<td class="nump">8,160<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POTRevenueMember', window );">POT Revenue [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_SEGMENTINFORMATIONDetailsLineItems', window );"><strong>SEGMENT INFORMATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">1,300<span></span>
</td>
<td class="nump">1,045<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POTRevenueMember', window );">POT Revenue [Member] | Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_SEGMENTINFORMATIONDetailsLineItems', window );"><strong>SEGMENT INFORMATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 1,217<span></span>
</td>
<td class="nump">$ 850<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_NumberOfPrincipalMarkets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of Principal Markets</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_NumberOfPrincipalMarkets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_SEGMENTINFORMATIONDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_SEGMENTINFORMATIONDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NumberOfReportableSegments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8672-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NumberOfReportableSegments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncNewYorkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncNewYorkMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=feim_POCRevenueMember</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=feim_POTRevenueMember</td>
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145122333640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT INFORMATION  (Details) - Reconciliation of Revenue from Segments to Consolidated - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 12,951<span></span>
</td>
<td class="nump">$ 12,554<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncNewYorkMember', window );">Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">9,839<span></span>
</td>
<td class="nump">9,010<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncZyferMember', window );">Frequency Electronics Inc Zyfer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">3,922<span></span>
</td>
<td class="nump">3,701<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_InterSegmentMember', window );">Inter Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="num">$ (810)<span></span>
</td>
<td class="num">$ (157)<span></span>
</td>
</tr>
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<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td><strong> Name:</strong></td>
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145122305688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT INFORMATION  (Details) - Reconciliation of Operating Profit (Loss) from Segments to Consolidated - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_OperatingLossProfitAbstract', window );"><strong>Operating (loss) profit:</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
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<td class="num">$ (337)<span></span>
</td>
<td class="num">$ (780)<span></span>
</td>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncNewYorkMember', window );">Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_OperatingLossProfitAbstract', window );"><strong>Operating (loss) profit:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating profit (loss)</a></td>
<td class="num">(623)<span></span>
</td>
<td class="num">(1,232)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncZyferMember', window );">Frequency Electronics Inc Zyfer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_OperatingLossProfitAbstract', window );"><strong>Operating (loss) profit:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating profit (loss)</a></td>
<td class="nump">361<span></span>
</td>
<td class="nump">517<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember', window );">Corporate Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_OperatingLossProfitAbstract', window );"><strong>Operating (loss) profit:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
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<td class="num">$ (75)<span></span>
</td>
<td class="num">$ (65)<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145121890488">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SEGMENT INFORMATION  (Details) - Schedule of Reconciliation of Assets from Segment to Consolidated - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_IdentifiableAssetsAbstract', window );"><strong>Identifiable assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="nump">$ 88,944<span></span>
</td>
<td class="nump">$ 91,276<span></span>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="num">(88,944)<span></span>
</td>
<td class="num">(91,276)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncNewYorkMember', window );">Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_IdentifiableAssetsAbstract', window );"><strong>Identifiable assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="nump">42,732<span></span>
</td>
<td class="nump">44,599<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="num">(42,732)<span></span>
</td>
<td class="num">(44,599)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncZyferMember', window );">Frequency Electronics Inc Zyfer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_IdentifiableAssetsAbstract', window );"><strong>Identifiable assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="nump">14,786<span></span>
</td>
<td class="nump">13,344<span></span>
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<td class="num">(14,786)<span></span>
</td>
<td class="num">(13,344)<span></span>
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<tr class="rh">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_IdentifiableAssetsAbstract', window );"><strong>Identifiable assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">8,586<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(8,586)<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember', window );">Corporate Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_IdentifiableAssetsAbstract', window );"><strong>Identifiable assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="nump">31,426<span></span>
</td>
<td class="nump">41,919<span></span>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Identifiable Assets</a></td>
<td class="num">$ (31,426)<span></span>
</td>
<td class="num">$ (41,919)<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
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<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncZyferMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=feim_InterSegmentMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember</td>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145122109736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT INFORMATION  (Details) - Disaggregation of Revenue - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">$ 12,951<span></span>
</td>
<td class="nump">$ 12,554<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncNewYorkMember', window );">Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">9,839<span></span>
</td>
<td class="nump">9,010<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_FrequencyElectronicsIncZyferMember', window );">Frequency Electronics Inc Zyfer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">3,922<span></span>
</td>
<td class="nump">3,701<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=feim_InterSegmentMember', window );">Inter Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="num">(810)<span></span>
</td>
<td class="num">(157)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POCRevenueMember', window );">POC Revenue [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">11,651<span></span>
</td>
<td class="nump">11,509<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POCRevenueMember', window );">POC Revenue [Member] | Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">8,622<span></span>
</td>
<td class="nump">8,160<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POCRevenueMember', window );">POC Revenue [Member] | Frequency Electronics Inc Zyfer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">3,038<span></span>
</td>
<td class="nump">3,323<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POCRevenueMember', window );">POC Revenue [Member] | Inter Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="num">(9)<span></span>
</td>
<td class="nump">26<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POTRevenueMember', window );">POT Revenue [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">1,300<span></span>
</td>
<td class="nump">1,045<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POTRevenueMember', window );">POT Revenue [Member] | Frequency Electronics Inc New York [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">1,217<span></span>
</td>
<td class="nump">850<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POTRevenueMember', window );">POT Revenue [Member] | Frequency Electronics Inc Zyfer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">884<span></span>
</td>
<td class="nump">378<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=feim_POTRevenueMember', window );">POT Revenue [Member] | Inter Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="num">$ (801)<span></span>
</td>
<td class="num">$ (183)<span></span>
</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisaggregationOfRevenueLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisaggregationOfRevenueLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT INFORMATION  (Details) - Revenue from External Customers by Products and Services - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
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<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems', window );"><strong>Revenue from External Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=feim_SatelliteRevenueMember</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=feim_GovernmentNonSpaceRevenueMember</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145121862072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVESTMENT IN MORION, INC. (Details) - Morion Inc [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="3">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jan. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_INVESTMENTINMORIONINCDetailsLineItems', window );"><strong>INVESTMENT IN MORION, INC. (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_CostMethodInvestmentOwnershipPercentage', window );">Cost Method Investment Ownership Percentage</a></td>
<td class="nump">4.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty', window );">Related Party Transaction, Purchases from Related Party</a></td>
<td class="nump">$ 150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 245,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromRelatedParties', window );">Revenue from Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 47,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrentAndNoncurrent', window );">Due to Related Parties</a></td>
<td class="nump">$ 34,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromDividendsReceived', window );">Proceeds from Dividends Received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 125,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership in the investee accounted for under the cost method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_INVESTMENTINMORIONINCDetailsLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(3),(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrentAndNoncurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromDividendsReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Dividends received on equity and other investments during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3337-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromDividendsReceived</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07.1(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401555&amp;loc=SL114874292-224272<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(e))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromRelatedParties</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=feim_MorionIncMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145208213448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS (Details)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th">
<div>Jul. 31, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt', window );">Proceeds from Sale of Debt Securities, Available-for-sale</a></td>
<td class="nump">$ 725,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesGrossRealizedGains', window );">Available-for-sale Securities, Gross Realized Gains</a></td>
<td class="nump">$ 3,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesGrossRealizedGains">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the gross profit realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesGrossRealizedGains</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from sale of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121553693&amp;loc=d3e26853-111562<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3151-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3179-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145211699720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Schedule of Available-for-sale Securities Reconciliation - Fixed Income Securities [Member] - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_FAIRVALUEOFFINANCIALINSTRUMENTSDetailsScheduleofAvailableforsaleSecuritiesReconciliationLineItems', window );"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Schedule of Available-for-sale Securities Reconciliation [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesAmortizedCost', window );">Cost</a></td>
<td class="nump">$ 9,350<span></span>
</td>
<td class="nump">$ 10,081<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesGrossUnrealizedGains', window );">Gross Unrealized Gains</a></td>
<td class="nump">661<span></span>
</td>
<td class="nump">495<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesGrossUnrealizedLoss', window );">Gross Unrealized Losses</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(6)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesCurrent', window );">Fair Market Value</a></td>
<td class="nump">$ 10,011<span></span>
</td>
<td class="nump">$ 10,570<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_FAIRVALUEOFFINANCIALINSTRUMENTSDetailsScheduleofAvailableforsaleSecuritiesReconciliationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_FAIRVALUEOFFINANCIALINSTRUMENTSDetailsScheduleofAvailableforsaleSecuritiesReconciliationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesAmortizedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesAmortizedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in debt and equity securities categorized neither as trading securities nor held-to-maturity securities and intended be sold or mature one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesGrossUnrealizedGains">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain before deducting unrealized loss on investments in debt and equity securities classified as available-for-sale securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesGrossUnrealizedGains</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesGrossUnrealizedLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesGrossUnrealizedLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=us-gaap_FixedIncomeSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_FixedIncomeSecuritiesMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145121658856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value - Fixed Income Securities [Member] - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_FAIRVALUEOFFINANCIALINSTRUMENTSDetailsAvailableforsaleSecuritiesContinuousUnrealizedLossPositionFairValueLineItems', window );"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue', window );">Fair Value, Less than 12 months</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 380<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss', window );">Unrealized Losses, Less than 12 months</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(6)<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue', window );">Fair Value, 12 Months or more</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss', window );">Unrealized Losses, 12 Months or more</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValue', window );">Fair Value</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">380<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss', window );">Unrealized Losses</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="num">$ (6)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_FAIRVALUEOFFINANCIALINSTRUMENTSDetailsAvailableforsaleSecuritiesContinuousUnrealizedLossPositionFairValueLineItems</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the aggregate fair value of investments in debt and equity securities in an unrealized loss position which are categorized neither as held-to-maturity nor trading securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the aggregate fair value of investments in debt and equity securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for less than twelve months.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the aggregate fair value of investments in debt and equity securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for twelve months or longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for 12 months or longer, without allowance for credit loss. Includes beneficial interest in securitized financial asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27337-111563<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121582814&amp;loc=SL82922890-210455<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for less than 12 months, without allowance for credit loss. Includes beneficial interest in securitized financial asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121582814&amp;loc=SL82922890-210455<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27337-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position, without allowance for credit loss. Includes beneficial interest in securitized financial asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27290-111563<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121582814&amp;loc=SL82922888-210455<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=us-gaap_FixedIncomeSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_FixedIncomeSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<head>
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145209434600">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Investments Classified by Contractual Maturity Date - Fixed Income Securities [Member]<br> $ in Thousands</strong></div></th>
<th class="th">
<div>Jul. 31, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_feim_FAIRVALUEOFFINANCIALINSTRUMENTSDetailsInvestmentsClassifiedbyContractualMaturityDateLineItems', window );"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Investments Classified by Contractual Maturity Date [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue', window );">Current</a></td>
<td class="nump">$ 2,724<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue', window );">Due after one year through five years</a></td>
<td class="nump">3,438<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterFiveThroughTenYearsFairValue', window );">Due after five years</a></td>
<td class="nump">3,188<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecurities', window );"></a></td>
<td class="nump">$ 9,350<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_feim_FAIRVALUEOFFINANCIALINSTRUMENTSDetailsInvestmentsClassifiedbyContractualMaturityDateLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">feim_FAIRVALUEOFFINANCIALINSTRUMENTSDetailsInvestmentsClassifiedbyContractualMaturityDateLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>feim_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterFiveThroughTenYearsFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), with single maturity date and allocated without single maturity date, maturing in sixth through tenth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27198-111563<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120252992&amp;loc=SL120269850-112803<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterFiveThroughTenYearsFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), with single maturity date and allocated without single maturity date, maturing in second through fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27198-111563<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120252992&amp;loc=SL120269850-112803<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), with single maturity date and allocated without single maturity date, maturing in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120252992&amp;loc=SL120269850-112803<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27198-111563<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm140145122707064">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CREDIT FACILITY (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 12, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCredit', window );">Long-term Line of Credit</a></td>
<td class="nump">$ 3,000,000<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayableToBank', window );">Loans Payable to Bank</a></td>
<td class="text">&#160;<span></span>
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<td class="nump">$ 4,964,810<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br></p></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
