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EARNINGS PER SHARE (Tables)
 3 Months Ended
Jul. 31, 2025
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 earnings per share (“EPS”) for the three months ended July 31, 2025 and 2024, respectively, were as follows:

 

   Three months ended July 31, 
   2025   2024 
Weighted average shares outstanding:        
Basic EPS shares outstanding (weighted average)   9,723,165    9,538,339 
Effect of dilutive securities    **      **  
Diluted EPS shares outstanding   9,723,165    9,538,339 

 

**For the three months ended July 31, 2025 there were no shares to exclude from the calculation of dilutive securities. For the three months ended July 31, 2024 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.