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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2024 | Apr. 30, 2023
--- | --- | ---
Deferred tax assets: |  |
Accrued employee benefit expenses | $ 152 | $ 153
Allowance for credit losses | 151 | 114
Deferred compensation | 950 | 1,156
Tax credits (state, net of federal benefits) | 170 | 170
Foreign tax credit carryforwards | 638 | 638
Section 174 R&E Addback | 2,303 | 1,558
Unrecognized actuarial loss, defined benefit plans | 0 | 1,064
Inventory reserves and capitalized costs | 296 | 201
Net operating loss carryforwards | 152 | 249
Proceeds on Sale Leaseback | 6,316 | 6,963
Operating lease liabilities | 1,211 | 1,558
Other | 332 | 254
Total deferred tax assets | 12,671 | 14,078
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (1,678) | (1,417)
Book basis in excess of tax basis of Sale Leaseback property | (1,028) | (1,106)
Prepaid pension | 0 | (919)
APB 23 Assertion | (1,572) | (1,318)
Right of use assets | (1,142) | (1,526)
Debt Issuance Cost on Sale Leaseback | (142) | (167)
Total deferred tax liabilities | (5,562) | (6,453)
Valuation allowance | (926) | (8,568)
Net deferred tax assets | 6,183 |
Net deferred tax liabilities |  | (943)
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax assets, non-current | 7,401 | 0
Deferred tax liabilities, non-current | (1,218) | (943)
Net deferred tax assets | $ 6,183 |
Net deferred tax liabilities |  | $ (943)

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