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Retirement Benefits (Tables) | 12 Months Ended
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Apr. 30, 2013
Compensation And Retirement Disclosure [Abstract] |
Summary of Change in Projected Benefit Obligations and Change in Fair Value of Plan Assets | The change in projected benefit obligations and the change in fair value of plan assets for the non-contributory defined benefit pension plans for each of the years ended April 30 are summarized as follows:
$ in thousands |  | 2013 |  |  | 2012 |
Accumulated Benefit Obligation, April 30 |  | $ | 20,683 |  |  | $ | 19,061 |
Change in Projected Benefit Obligations |  |  |  |  |  |  |  |
Projected benefit obligations, beginning of year |  | $ | 19,061 |  |  | $ | 17,328 |
Interest cost |  |  | 906 |  |  |  | 942 |
Actuarial loss |  |  | 1,610 |  |  |  | 1,611 |
Actual benefits paid |  |  | (894) |  |  |  | (820) |
Projected benefit obligations, end of year |  |  | 20,683 |  |  |  | 19,061 |
Change in Plan Assets |  |  |  |  |  |  |  |
Fair value of plan assets, beginning of year |  |  | 14,007 |  |  |  | 14,979 |
Actual return (loss) on plan assets |  |  | 1,302 |  |  |  | (554) |
Employer contributions |  |  | 1,000 |  |  |  | 402 |
Actual benefits paid |  |  | (894) |  |  |  | (820) |
Fair value of plan assets, end of year |  |  | 15,415 |  |  |  | 14,007 |
Funded status – under |  | $ | (5,268) |  |  | $ | (5,054) |
Amounts Recognized in the Consolidated Balance Sheets consist of: |  |  |  |  |  |  |  |
Noncurrent assets |  | $ | — |  |  | $ | — |
Noncurrent liabilities |  |  | (5,268) |  |  |  | (5,054) |
Net amount recognized |  | $ | (5,268) |  |  | $ | (5,054) |
Amounts recognized in accumulated other comprehensive income (loss) consist of: |  |  |  |  |  |  |  |
Net actual loss |  | $ | 11,078 |  |  | $ | 10,658 |
Deferred tax benefit |  |  | (4,310) |  |  |  | (4,146) |
After-tax actuarial loss |  | $ | 6,768 |  |  | $ | 6,512 |
Weighted-Average Assumptions Used to Determine Benefit Obligations at April 30 |  |  |  |  |  |  |  |
Discount rate |  |  | 4.25% |  |  |  | 4.75% |
Rate of compensation increase |  |  | N/A |  |  |  | N/A |
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost for Years Ended April 30 |  |  |  |  |  |  |  |
Discount rate |  |  | 4.75% |  |  |  | 5.60% |
Expected long-term return on plan assets |  |  | 8.50% |  |  |  | 8.75% |
Rate of compensation increase |  |  | N/A |  |  |  | N/A |
Summary of Components of Net Periodic Pension Cost | The components of the net periodic pension cost for each of the fiscal years ended April 30 are as follows:
$ in thousands |  | 2013 |  |  | 2012 |  |  | 2011 |
Interest cost |  | $ | 906 |  |  | $ | 942 |  |  | $ | 959 |
Expected return on plan assets |  |  | (1,213) |  |  |  | (1,306) |  |  |  | (1,155) |
Recognition of net loss |  |  | 1,102 |  |  |  | 717 |  |  |  | 687 |
Net periodic pension cost |  | $ | 795 |  |  | $ | 353 |  |  | $ | 491 |
Summary of Expected Benefit Payments | The following benefit payments are expected to be paid from the benefit plans in the fiscal years ending April 30:
$ in thousands |  | Amount |
2014 |  | $ | 1,050 |
2015 |  |  | 1,122 |
2016 |  |  | 1,199 |
2017 |  |  | 1,220 |
2018 |  |  | 1,266 |
2019-2023 |  |  | 6,684 |
Summary of Plan Assets by Asset Categories | Plan assets by asset categories as of April 30, 2013 and 2012 were as follows:
$ in thousands |  | 2013 |  |  | 2012 |
Asset Category |  | Amount |  |  | % |  |  | Amount |  |  | % |
Equity Securities |  | $ | 7,754 |  |  |  | 50 |  |  | $ | 9,417 |  |  |  | 67 |
Fixed Income Securities |  |  | 4,475 |  |  |  | 29 |  |  |  | 4,547 |  |  |  | 33 |
Cash and Cash Equivalents |  |  | 3,186 |  |  |  | 21 |  |  |  | 43 |  |  |  | — |
Totals |  | $ | 15,415 |  |  |  | 100 |  |  | $ | 14,007 |  |  |  | 100 |
Summary of Fair Value Assets in Defined Benefit Pension Plans | The following tables present the fair value of the assets in our defined benefit pension plans at April 30, 2013 and 2012:
|  | 2013 |
Asset Category |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Large Cap |  | $ | 5,875 |  |  | $ | — |  |  | $ | — |
Small/Mid Cap |  |  | 1,535 |  |  |  | — |  |  |  | — |
Emerging Markets |  |  | 216 |  |  |  | — |  |  |  | — |
Real Estate/Commodities |  |  | 128 |  |  |  | — |  |  |  | — |
Fixed Income |  |  | 4,475 |  |  |  | — |  |  |  | — |
Cash and Cash Equivalents |  |  | 3,186 |  |  |  | — |  |  |  | — |
Totals |  | $ | 15,415 |  |  | $ | — |  |  | $ | — |
|  | 2012 |
Asset Category |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Large Cap |  | $ | 5,225 |  |  | $ | — |  |  | $ | — |
Small/Mid Cap |  |  | 1,329 |  |  |  | — |  |  |  | — |
International |  |  | 1,202 |  |  |  | — |  |  |  | — |
Emerging Markets |  |  | 1,134 |  |  |  | — |  |  |  | — |
Real Estate/Commodities |  |  | 527 |  |  |  | — |  |  |  | — |
Fixed Income |  |  | 4,547 |  |  |  | — |  |  |  | — |
Cash and Cash Equivalents |  |  | 43 |  |  |  | — |  |  |  | — |
Totals |  | $ | 14,007 |  |  | $ | — |  |  | $ | — |

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- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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