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Retirement Benefits (Tables) | 12 Months Ended
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Apr. 30, 2025
Retirement Benefits [Abstract] |
Summary of Change in Projected Benefit Obligations and Change in Fair Value of Plan Assets | The change in projected benefit obligations and the change in fair value of plan assets for the non-contributory defined benefit pension plans for the year ended April 30, 2024 is summarized as follows:
$ in thousands |  | 2024
Accumulated Benefit Obligation, April 30 |  | $ | — |
Change in Projected Benefit Obligations |  |
Projected benefit obligations, beginning of year |  | $ | 18,368 |
Interest cost |  | 890 |
Actuarial gain (loss) |  | 53 |
Actual benefits paid |  | (1,558) |
Transfer to insurer |  | (17,753) |
Projected benefit obligations, end of year |  | $ | — |
Change in Plan Assets |  |
Fair value of plan assets, beginning of year |  | $ | 17,732 |
Actual return on plan assets |  | 1,292 |
Employer contributions |  | 287 |
Actual benefits paid |  | (1,558) |
Transfer to insurer |  | (17,753) |
Fair value of plan assets, end of year |  | $ | — |
Funded status—under |  | $ | — |
Amounts Recognized in the Consolidated Balance Sheets consist of: |  |
Non-current liabilities |  | $ | — |
Amounts Recognized in Accumulated Other Comprehensive Income (Loss) Consist of: |  |
Net actual loss |  | $ | — |
Deferred tax benefit |  | — |
After-tax actuarial loss |  | $ | — |
Weighted-Average Assumptions Used to Determine Benefit Obligations at April 30 |  |
Discount rate |  | N/A
Rate of compensation increase |  | N/A
Mortality table |  | N/A
Projection scale |  | N/A
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost |  | 2024
Discount rate |  | N/A
Expected long-term return on plan assets |  | N/A
Rate of compensation increase |  | N/A
Summary of Components of Net Periodic Pension Cost | The components of the net periodic pension (income) expense for the fiscal year ended April 30, 2024 are as follows:
$ in thousands |  |
Interest cost |  | $ | 890 |
Expected return on plan assets |  | (1,312) |
Recognition of net loss |  | 580 |
Net periodic pension expense |  | $ | 158 |
Effect of settlement |  | 4,019 |
Total net periodic pension expense plus special events |  | $ | 4,177 |

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- Definition Tabular disclosure of benefit obligation and plan assets of defined benefit plan with accumulated benefit obligation in excess of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480482/715-20-55-17 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-3 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-3 + Details
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- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (b) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
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