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EARNINGS PER SHARE (Tables)
 3 Months Ended
Jul. 31, 2024
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] Reconciliation of the weighted average shares outstanding for basic and diluted income per share (“EPS”) for the three months ended July 31, 2024 and 2023, respectively, were as follows:
   

Three months ended July 31,

  
   

2024

    

2023

  

Weighted average shares outstanding:

                

Basic EPS shares outstanding (weighted average)

     9,538,339       9,384,375  

Effect of dilutive securities

    
**
      
**
  

Diluted EPS shares outstanding

     9,538,339       9,384,375  

** For the three months ended July 31, 2024 and 2023, dilutive securities are excluded from the calculation of EPS since the inclusion of such shares would be antidilutive. The exercisable shares excluded for the three months ended July 31, 2024 were 76,000 shares. The exercisable shares excluded for the three months ended July 31, 2023 were 155,000 shares.