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Note H - Income Taxes (Tables)

12 Months Ended

Apr. 30, 2024

Notes Tables

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

		Years Ended April 30,
(In thousands)		2024				2023				2022
Provision for income taxes
Current		$	12,765			$	(3,504	)		$	18,871
Deferred			(21,507	)			8,866				8,750
Total		$	(8,742	)		$	5,362			$	27,621

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

		Years Ended April 30,
(In thousands)		2024				2023				2022
Tax provision at statutory rate		$	(8,428	)		$	5,417			$	25,753
State taxes, net of federal benefit			(1,204	)			774				3,679
Tax benefit from option exercises			(227	)			(558	)			(1,356	)
Other, net			1,117				(271	)			(455	)
Total		$	(8,742	)		$	5,362			$	27,621

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

		Years Ended April 30,
(In thousands)		2024				2023
Deferred income tax liabilities related to:
Finance receivables		$	46,056			$	47,486
Property and equipment			3,222				3,262
Goodwill			426				281
Total			49,704				51,029
Deferred income tax assets related to:
Accrued liabilities			2,218				3,051
Inventory			152				204
Share based compensation			4,803				4,634
Net operating loss			20,700				164
Interest expense limitation			(7	)			-
Deferred revenue			4,030				3,661
Total			31,896				11,714
Deferred income tax liabilities, net		$	17,808			$	39,315

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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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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://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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