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Stock Options and Share-Based Compensation (Tables)

12 Months Ended

Apr. 30, 2023

Equity [Abstract]

Summary of RSU Activity and Weighted Average Exercise Price

The following table summarizes the RSU activity and weighted averages.

						2023												2022
						Number of RSUs						Weighted Average Grant Date Fair Value						Number of RSUs						Weighted Average Grant Date Fair Value
Outstanding at beginning of year						144,827						$	12.24					125,217						$	12.71
Granted						87,969						$	13.43					67,750						$	13.74
Vested						(50,315)						$	13.86					(31,943)						$	12.44
Forfeited						(22,841)						$	15.37					(16,197)						$	21.83
Outstanding at end of year						159,640						$	11.94					144,827						$	12.24

Summary of Stock Option Activity and Weighted Average Exercise Price

Stock option activity and weighted average exercise price are summarized as follows:

			2023												2022
			Number of Shares						Weighted Average Exercise Price						Number of Shares						Weighted Average Exercise Price
Outstanding at beginning of year			47,400						$	19.34					84,300						$	18.56
Canceled			(7,850)						$	20.08					(35,400)						$	17.94
Exercised			(5,650)						$	14.54					(1,500)						$	8.59
Outstanding at end of year			33,900						$	19.97					47,400						$	19.34
Exercisable at end of year			33,900						$	19.97					47,400						$	19.34

Summary of Options Outstanding, Exercisable, and Weighted Average Exercise Prices within Exercise Price Range

The number of options outstanding, exercisable, and their weighted average exercise prices were within the following ranges at April 30, 2023:

			$15.85-$23.62
Options outstanding			33,900
Weighted average exercise price			$	19.97
Weighted average remaining contractual life			2.5 years
Aggregate intrinsic value			$	1,400
Options exercisable			33,900
Weighted average exercise price			$	19.97
Aggregate intrinsic value			1,400

X

- Definition

Tabular disclosure of share-based payment arrangement.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
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- Definition

Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

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-Publisher FASB
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