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v3.5.0.2

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2016 | Apr. 30, 2015
--- | --- | ---
Deferred tax assets: |  |
Accrued employee benefit expenses | $ 529 | $ 535
Allowance for doubtful accounts | 74 | 53
Deferred compensation | 1,753 | 1,573
Tax credits | 224 | 237
Unrecognized actuarial loss, defined benefit plans | 3,850 | 4,206
Inventory Reserves | 118 | 0
Other | 353 | 354
Total deferred tax assets | 6,901 | 6,958
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (1,655) | (1,594)
Prepaid pension | (1,854) | (2,164)
Other |  | 134
Total deferred tax liabilities | (3,509) | (3,624)
Less: valuation allowance |  | (10)
Net deferred tax assets (liabilities) | 3,392 | 3,324
Deferred tax assets classified in the balance sheet: |  |
Current |  | 856
Non-current | 3,392 | 2,468
Net deferred tax assets (liabilities) | $ 3,392 | $ 3,324

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