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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) | Apr. 30, 2019 | Apr. 30, 2018
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Deferred tax assets: |  |
Accrued employee benefit expenses | $ 466,000 | $ 418,000
Allowance for doubtful accounts | 28,000 | 41,000
Deferred compensation | 922,000 | 1,205,000
Tax credits (state, net of federal benefits) | 434,000 | 221,000
Foreign tax credit carryforwards | 638,321 | 0
Unrecognized actuarial loss, defined benefit plans | 1,772,000 | 1,825,000
Inventory reserves | 290,000 | 378,000
Net operating loss carryforwards | 257,000 | 261,000
Revenue recognition | (31,000) | 0
LIFO change | (156,000) | (162,000)
Other | 183,000 | 79,000
Total deferred tax assets | 4,803,000 | 4,266,000
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (850,000) | (1,043,000)
Prepaid pension | (1,218,000) | (1,093,000)
Total deferred tax liabilities | (2,068,000) | (2,136,000)
Less: valuation allowance | (906,000) | (261,000)
Net deferred tax assets | 1,829,000 | 1,869,000
Deferred tax assets classified in the balance sheet: |  |
Non-current | 1,829,000 | 1,869,000
Net deferred tax assets | $ 1,829,000 | $ 1,869,000

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