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Note H - Income Taxes (Tables)

12 Months Ended

Apr. 30, 2020

Notes Tables

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

		Years Ended April 30,
(In thousands)		2020				2019				2018
Provision for income taxes
Current		$	14,288			$	10,525			$	8,757
Deferred			(1,280	)			1,701				(6,360	)
Total		$	13,008			$	12,226			$	2,397

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

		Years Ended April 30,
(In thousands)		2020				2019				2018
Tax provision at statutory rate		$	13,514			$	12,569			$	11,827
State taxes, net of federal benefit			1,931				1,796				1,077
Tax benefit from option exercises			(1,498	)			(1,961	)			(1,721	)
Deferred tax adjustment related to Tax Act			-				-				(8,083	)
Other, net			(939	)			(178	)			(703	)
Total		$	13,008			$	12,226			$	2,397

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

		Years Ended April 30,
(In thousands)		2020				2019
Deferred income tax liabilities related to:
Finance receivables		$	19,342			$	19,254
Property and equipment			69				-
Goodwill			90				76
Total			19,501				19,330
Deferred income tax assets related to:
Accrued liabilities			1,565				1,638
Inventory			107				127
Disallowed interest deduction			1,365				-
Share based compensation			2,490				2,186
Property and equipment			-				76
State net operating loss			42				29
Deferred revenue			953				1,015
Total			6,522				5,071
Deferred income tax liabilities, net		$	12,979			$	14,259

X

- Definition

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

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X

- Definition

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

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- Definition

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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