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Note H - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Apr. 30, 2021 | Apr. 30, 2020
--- | --- | ---
Finance receivables | $ 26,373 | $ 19,342
Property and equipment | 372 | 69
Goodwill | 141 | 90
Total | 26,886 | 19,501
Deferred income tax assets related to: |  |
Accrued liabilities | 2,140 | 1,565
Inventory | 213 | 107
Disallowed interest deduction | 0 | 1,365
Share based compensation | 3,109 | 2,490
State net operating loss | 42 | 42
Deferred revenue | 1,375 | 953
Total | 6,879 | 6,522
Deferred income tax liabilities, net | $ 20,007 | $ 12,979

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