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v3.22.2

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2022 | Apr. 30, 2021
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Deferred tax assets: |  |
Accrued employee benefit expenses | $ 228 | $ 296
Allowance for doubtful accounts | 142 | 154
Deferred compensation | 1,196 | 1,283
Tax credits (state, net of federal benefits) | 170 | 978
Foreign tax credit carryforwards | 638 | 638
Unrecognized actuarial loss, defined benefit plans | 1,202 | 1,196
Inventory reserves | 62 | 69
Net operating loss carryforwards | 112 | 572
Proceeds on Sale Leaseback | 7,215 | 0
Other | 497 | 568
Total deferred tax assets | 11,462 | 5,754
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (1,758) | (1,596)
Book basis in excess of tax basis of Sale Leaseback property | (1,122) | 0
Prepaid pension | (949) | (847)
APB 23 Assertion | (976) | (765)
Debt Issuance Cost on Sale Leaseback | (184) | 0
Other | 0 | (122)
Total deferred tax liabilities | (4,989) | (3,330)
Valuation allowance | (6,901) | (2,731)
Net deferred tax liabilities | (428) | (307)
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax labilities | (428) | (307)
Net deferred tax liabilities | (428) | (307)
Non-current |  |
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax labilities | $ (428) | $ (307)

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