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v3.21.2

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2021 | Apr. 30, 2020
--- | --- | ---
Deferred tax assets: |  |
Accrued employee benefit expenses | $ 296 | $ 402
Allowance for doubtful accounts | 154 | 150
Deferred compensation | 1,283 | 890
Tax credits (state, net of federal benefits) | 978 | 532
Foreign tax credit carryforwards | 638 | 638
Unrecognized actuarial loss, defined benefit plans | 1,196 | 2,616
Inventory reserves | 69 | 102
Net operating loss carryforwards | 572 | 457
Other | 568 | 506
Total deferred tax assets | 5,754 | 6,293
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (1,596) | (1,545)
Prepaid pension | (847) | (1,111)
APB 23 Assertion | (765) | (786)
Other | (122) | (304)
Total deferred tax liabilities | (3,330) | (3,746)
Valuation allowance | (2,731) | (2,612)
Net deferred tax liabilities | (307) | (65)
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax assets | 0 | 336
Deferred tax labilities | (307) | (401)
Net deferred tax liabilities | (307) | (65)
Current |  |
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax assets | 0 | 336
Non-current |  |
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax labilities | $ (307) | $ (401)

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