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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)