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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2017 | Apr. 30, 2016
--- | --- | ---
Deferred tax assets: |  |
Accrued employee benefit expenses | $ 549 | $ 529
Allowance for doubtful accounts | 67 | 74
Deferred compensation | 1,792 | 1,753
Tax credits | 208 | 224
Unrecognized actuarial loss, defined benefit plans | 3,223 | 3,850
Inventory Reserves | 360 | 118
Net operating loss carryforwards | 224 |
Other | 113 | 353
Total deferred tax assets | 6,536 | 6,901
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (1,600) | (1,655)
Prepaid pension | (1,696) | (1,854)
Total deferred tax liabilities | (3,296) | (3,509)
Less: valuation allowance | (82) |
Net deferred tax assets | 3,158 | 3,392
Deferred tax assets classified in the balance sheet: |  |
Non-current | 3,158 | 3,392
Net deferred tax assets | $ 3,158 | $ 3,392

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