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v3.23.2

BENEFIT PLANS - Changes in the pension plan's benefit obligation and assets (Details) - USD ($) | 12 Months Ended
--- | ---
Apr. 30, 2023 | Apr. 30, 2022
BENEFIT PLANS |  |
Benefit obligation at beginning of year | $ 17,964,000 | $ 21,578,000
Service cost | 106,000 | 150,000
Interest cost | 603,000 | 503,000
Actuarial gain | (1,667,000) | (2,414,000)
Benefits paid | (1,366,000) | (1,853,000)
Settlement | (15,357,000) |
Benefit obligation at end of year | 283,000 | 17,964,000
Change in plan assets: |  |
Fair value of plan assets at beginning of year | 18,054,000 | 21,102,000
Actual return on plan assets | (103,000) | (1,239,000)
Company contributions | 0 | 0
Benefits paid | (1,366,000) | (1,703,000)
Plan expenses | (198,000) | (106,000)
Settlement | (15,357,000) |
Fair value of plan assets at end of year | 1,030,000 | 18,054,000
Overfunded status | $ 747,000 | $ 90,000

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- Definition Amount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
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- Definition Amount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 60 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480266/715-60-50-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(6) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
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