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v3.23.2

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2023 | Apr. 30, 2022
--- | --- | ---
Deferred tax assets: |  |
Accrued employee benefit expenses | $ 153 | $ 228
Allowance for doubtful accounts | 114 | 142
Deferred compensation | 1,156 | 1,196
Tax credits (state, net of federal benefits) | 170 | 170
Foreign tax credit carryforwards | 638 | 638
Section 174 R&E Addback | 1,558 | 0
Unrecognized actuarial loss, defined benefit plans | 1,064 | 1,202
Inventory reserves and capitalized costs | 201 | 110
Net operating loss carryforwards | 249 | 112
Proceeds on Sale Leaseback | 6,963 | 7,215
Operating lease liabilities | 1,558 | 0
Other | 254 | 449
Total deferred tax assets | 14,078 | 11,462
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (1,417) | (1,758)
Book basis in excess of tax basis of Sale Leaseback property | (1,106) | (1,122)
Prepaid pension | (919) | (949)
APB 23 Assertion | (1,318) | (976)
Right of use assets | (1,526) | 0
Debt Issuance Cost on Sale Leaseback | (167) | (184)
Total deferred tax liabilities | (6,453) | (4,989)
Valuation allowance | (8,568) | (6,901)
Net deferred tax liabilities | (943) | (428)
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax labilities | (943) | (428)
Net deferred tax liabilities | (943) | (428)
Non-current |  |
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax labilities | $ (943) | $ (428)

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