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v3.22.2.2

Note L - Correction of An Immaterial Error In Previously Issued Financial Statements (Tables) | 6 Months Ended
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Oct. 31, 2022
Notes Tables |
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block] |
|  | April 30, 2022 |
(In thousands) |  | As Previously Reported |  |  | Corrections |  |  | As Corrected |
Finance receivables, net |  | $ | 854,290 |  |  | $ | 9,384 |  |  | $ | 863,674 |
Deferred income tax liabilities, net |  |  | 28,233 |  |  |  | 2,216 |  |  |  | 30,449 |
Retained earnings |  |  | 658,242 |  |  |  | 7,168 |  |  |  | 665,410 |
|  | Six Months Ended October 31, 2021 |
(In thousands) |  | As Previously Reported |  |  | Corrections |  |  | As Corrected |
Sales |  | $ | 498,025 |  |  | $ | (6,602 | ) |  | $ | 491,423 |
Provision for credit losses |  |  | 115,055 |  |  |  | (8,714 | ) |  |  | 106,341 |
Provision for income taxes |  |  | 13,409 |  |  |  | 493 |  |  |  | 13,902 |
Net income |  |  | 47,860 |  |  |  | 1,619 |  |  |  | 49,479 |
Net income attributable to common shareholders |  |  | 47,840 |  |  |  | 1,619 |  |  |  | 49,459 |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 7.28 |  |  |  | 0.25 |  |  |  | 7.53 |
Diluted |  |  | 6.90 |  |  |  | 0.24 |  |  |  | 7.14 |
|  | Three Months Ended October 31, 2021 |
(In thousands) |  | As Previously Reported |  |  | Corrections |  |  | As Corrected |
Sales |  | $ | 251,282 |  |  | $ | (3,762 | ) |  | $ | 247,520 |
Provision for credit losses |  |  | 60,947 |  |  |  | (4,456 | ) |  |  | 56,491 |
Provision for income taxes |  |  | 6,618 |  |  |  | 162 |  |  |  | 6,780 |
Net income |  |  | 22,893 |  |  |  | 532 |  |  |  | 23,425 |
Net income attributable to common shareholders |  |  | 22,883 |  |  |  | 532 |  |  |  | 23,415 |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 3.50 |  |  |  | 0.09 |  |  |  | 3.59 |
Diluted |  |  | 3.33 |  |  |  | 0.08 |  |  |  | 3.41 |
|  | Three Months Ended July 31, 2022 |
(In thousands) |  | As Previously Reported |  |  | Corrections |  |  | As Corrected |
Sales |  | $ | 300,540 |  |  | $ | (6,064 | ) |  | $ | 294,476 |
Provision for credit losses |  |  | 82,903 |  |  |  | (6,662 | ) |  |  | 76,241 |
Provision for income taxes |  |  | 3,884 |  |  |  | 143 |  |  |  | 4,027 |
Net income |  |  | 13,242 |  |  |  | 455 |  |  |  | 13,697 |
Net income attributable to common shareholders |  |  | 13,242 |  |  |  | 455 |  |  |  | 13,697 |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 2.08 |  |  |  | 0.07 |  |  |  | 2.15 |
Diluted |  |  | 2.00 |  |  |  | 0.07 |  |  |  | 2.07 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794 + Details
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