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EARNINGS PER SHARE

12 Months Ended

Apr. 30, 2025

EARNINGS PER SHARE

EARNINGS PER SHARE

(14)         EARNINGS PER SHARE

Earnings per share – basic is calculated by dividing net income by the weighted-average number of common shares outstanding during the period. The weighted-average number of common shares outstanding during the period includes shares issuable upon settlement of deferred stock units but does not include unvested shares of restricted common stock or shares issuable upon the exercise of stock options. The components of earnings per share – basic are as follows (amounts in thousands, except per share amounts):

​

​	​	​	​	​	​	​
​		Year Ended April 30,
​	​	2025			2024
Numerator:		​			​
Net income	​	$	12,716	​	$	6,690
​	​	​	​	​	​	​
Denominator:	​			​
Weighted average number of common shares outstanding – basic	​		5,318	​		5,300
​	​	​	​	​	​	​
Earnings per share – basic	​	$	2.39	​	$	1.26

​

Earnings per share – diluted is calculated by dividing net income by the sum of (1) the weighted-average number of common shares outstanding during the period plus (2) the dilutive effects of unvested shares of restricted common stock, shares issuable upon the exercise of stock options that are in-the-money and other potentially dilutive instruments. The components of earnings per share – diluted are as follows (amounts in thousands, except per share amounts):

​

​	​	​	​	​	​	​
​		Year Ended April 30,
​	​	2025			2024
Numerator:		​			​
Net income	​	$	12,716	​	$	6,690
​	​	​	​	​	​	​
Denominator:	​			​
Weighted average number of common shares outstanding – basic	​		5,318	​		5,300
Dilutive effect of unvested shares of restricted common stock	​		31	​		30
Dilutive effect of shares issuable upon the exercise of stock options that are in-the-money	​		20	​		17
Weighted average number of common shares outstanding – diluted	​		5,369	​		5,347
​	​	​	​	​	​	​
Earnings per share – diluted	​	$	2.37	​	$	1.25

​

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- References

No definition available.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/260/tableOfContent

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-3

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