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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)