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Retirement Benefits (Tables)

12 Months Ended

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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- References

No definition available.

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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

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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

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