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RECENT ACCOUNTING PRONOUNCEMENTS
 3 Months Ended
Jul. 31, 2025
Accounting Standards Update and Change in Accounting Principle [Abstract]  
Accounting Standards Update and Change in Accounting Principle [Text Block]

NOTE J – RECENT ACCOUNTING PRONOUNCEMENTS

 

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), which requires companies to annually disclose categories in the effective tax rate reconciliation and additional information about income taxes paid. The new guidance is effective for annual periods beginning after December 15, 2024, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-09 as of July 31, 2025 and determined there to be no material impact to the interim financial statements.