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Fair Value of Financial Instruments (Tables) | 6 Months Ended
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Oct. 31, 2020
Fair Value Disclosures [Abstract] |
Summary of Fair Value Hierarchy for Financial Assets and Liabilities Measured Recurring Basis | The following tables summarize the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of October 31, 2020 and April 30, 2020 (in thousands):
|  | October 31, 2020
Financial Assets |  | Level 1 |  | Level 2 |  | Total
Trading securities held in non-qualified compensation plans (1) |  | $ | 2,484 |  |  | $ | — |  |  | $ | 2,484 |
Cash surrender value of life insurance policies (1) |  | — |  |  | 87 |  |  | 87 |
Total |  | $ | 2,484 |  |  | $ | 87 |  |  | $ | 2,571 |
Financial Liabilities |  |  |  |  |  |
Non-qualified compensation plans (2) |  | $ | — |  |  | $ | 2,951 |  |  | $ | 2,951 |
Total |  | $ | — |  |  | $ | 2,951 |  |  | $ | 2,951 |
|  | April 30, 2020
Financial Assets |  | Level 1 |  | Level 2 |  | Total
Trading securities held in non-qualified compensation plans (1) |  | $ | 2,485 |  |  | $ | — |  |  | $ | 2,485 |
Cash surrender value of life insurance policies (1) |  | — |  |  | 87 |  |  | 87 |
Total |  | $ | 2,485 |  |  | $ | 87 |  |  | $ | 2,572 |
Financial Liabilities |  |  |  |  |  |
Non-qualified compensation plans (2) |  | $ | — |  |  | $ | 2,899 |  |  | $ | 2,899 |
Total |  | $ | — |  |  | $ | 2,899 |  |  | $ | 2,899 |
(1)The Company maintains two non-qualified compensation plans which include investment assets in a rabbi trust. These assets consist of marketable securities, which are valued using quoted market prices multiplied by the number of shares owned, and life insurance policies, which are valued at their cash surrender value. (2)Plan liabilities are equal to the individual participants’ account balances and other earned retirement benefits.

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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