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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2018 | Apr. 30, 2017
--- | --- | ---
Deferred tax assets: |  |
Accrued employee benefit expenses | $ 418 | $ 549
Allowance for doubtful accounts | 41 | 67
Deferred compensation | 1,205 | 1,792
Tax credits | 221 | 208
Unrecognized actuarial loss, defined benefit plans | 1,825 | 3,223
Inventory Reserves | 378 | 360
Net operating loss carryforwards | 261 | 224
Other | 79 | 113
Total deferred tax assets | 4,428 | 6,536
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (1,043) | (1,600)
Prepaid pension | (1,093) | (1,696)
Total deferred tax liabilities | (2,136) | (3,296)
Less: valuation allowance | (261) | (82)
Net deferred tax assets | 2,031 | 3,158
Deferred tax assets classified in the balance sheet: |  |
Non-current | 2,031 | 3,158
Net deferred tax assets | $ 2,031 | $ 3,158

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