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v3.25.2

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2025 | Apr. 30, 2024
--- | --- | ---
Deferred tax assets: |  |
Accrued employee benefit expenses | $ 417 | $ 152
Allowance for credit losses | 151 | 151
Deferred compensation | 1,345 | 950
Tax credits (state, net of federal benefits) | 170 | 170
Foreign tax credit carryforwards | 638 | 638
Section 174 R&E | 3,269 | 2,303
Warranty Accrual | 193 | 0
Unrecognized actuarial loss, defined benefit plans |  | 0
Inventory reserves and capitalized costs | 478 | 296
Net operating loss carryforwards | 147 | 152
Proceeds on sale leaseback | 6,550 | 6,316
Operating lease liabilities | 2,372 | 1,211
Other | 457 | 332
Total deferred tax assets | 16,187 | 12,671
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (3,024) | (1,678)
Book basis in excess of tax basis of sale leaseback property | (1,095) | (1,028)
Book basis in excess of tax basis of intangibles assets | (4,005) | 0
APB 23 Assertion | (1,507) | (1,572)
Right of use assets | (2,589) | (1,142)
Debt Issuance Cost on sale leaseback | (138) | (142)
Total deferred tax liabilities | (12,358) | (5,562)
Valuation allowance | (933) | (926)
Net deferred tax assets (liabilities) | 2,896 | 6,183
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax assets, non-current | 3,994 | 7,401
Deferred tax liabilities, non-current | (1,098) | (1,218)
Net deferred tax assets (liabilities) | $ 2,896 | $ 6,183

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