XML 57 R28.htm IDEA: XBRL DOCUMENT
v3.26.1

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Apr. 30, 2026
Accounting Policies [Abstract] |
Cash and Cash Equivalents and Restricted Cash | The reconciliation between the consolidated balance sheet and the consolidated statement of cash flows at April 30 is as follows:
$ in thousands |  | 2026 |  | 2025
Cash and cash equivalents |  | $ | 9,950 |  |  | $ | 14,942 |
Restricted cash |  | 1,667 |  |  | 2,222 |
Total cash, cash equivalents and restricted cash |  | $ | 11,617 |  |  | $ | 17,164 |
Schedule Of Allowance For Doubtful Accounts | The activity in the allowance for credit losses for each of the years ended April 30 was:
$ in thousands |  | 2026 |  | 2025
Balance at beginning of year |  | $ | 530 |  |  | $ | 588 |
Provision for credit losses |  | 343 |  |  | 68 |
Write-offs, net |  | (240) |  |  | (126) |
Balance at end of year |  | $ | 633 |  |  | $ | 530 |
Schedule of Property, Plant and Equipment | Property, plant and equipment consisted of the following at April 30:
$ in thousands |  | 2026 |  | 2025 |  | Useful Life
Land |  | $ | 41 |  |  | $ | 41 |  |  | N/A
Building and improvements |  | 19,086 |  |  | 18,240 |  |  | 2-40 years
Machinery and equipment |  | 55,248 |  |  | 53,702 |  |  | 2-10 years
Total |  | 74,375 |  |  | 71,983 |  |  |
Less accumulated depreciation |  | (52,008) |  |  | (48,809) |  |  |
Net property, plant and equipment |  | $ | 22,367 |  |  | $ | 23,174 |  |  |
Fair Value Hierarchy for Assets and Liabilities | The following tables summarize the Company's fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring and nonrecurring basis as of April 30, 2026 and 2025 (in thousands):
| 2026
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial Assets |  |  |  |  |  |  |
Trading securities held in non-qualified compensation plans (1) | $ | 2,720 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,720 |
Cash surrender value of life insurance policies (1) | — |  |  | 1,587 |  |  | — |  |  | 1,587 |
Total | $ | 2,720 |  |  | $ | 1,587 |  |  | $ | — |  |  | $ | 4,307 |
Financial Liabilities |  |  |  |  |  |  |
Non-qualified compensation plans (2) | $ | — |  |  | $ | 4,807 |  |  | $ | — |  |  | $ | 4,807 |
Total | $ | — |  |  | $ | 4,807 |  |  | $ | — |  |  | $ | 4,807 |
| 2025
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial Assets |  |  |  |  |  |  |
Trading securities held in non-qualified compensation plans (1) | $ | 1,861 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,861 |
Cash surrender value of life insurance policies (1) | — |  |  | 1,403 |  |  | — |  |  | 1,403 |
Total | $ | 1,861 |  |  | $ | 1,403 |  |  | $ | — |  |  | $ | 3,264 |
Financial Liabilities |  |  |  |  |  |  |
Non-qualified compensation plans (2) | $ | — |  |  | $ | 3,708 |  |  | $ | — |  |  | $ | 3,708 |
Total | $ | — |  |  | $ | 3,708 |  |  | $ | — |  |  | $ | 3,708 |
(1)The Company maintains two non-qualified compensation plans which include investment assets in a rabbi trust. These assets consist of marketable securities, which are valued using quoted market prices multiplied by the number of shares owned, and life insurance policies, which are valued at their cash surrender value. (2)Plan liabilities are equal to the individual participants' account balances and other earned retirement benefits.
Reconciliation of Basic to Diluted Weighted Average Shares Outstanding | The following is a reconciliation of basic to diluted weighted average common shares outstanding:
Shares in thousands |  | 2026 |  | 2025 |
Weighted average common shares outstanding |  |  |  |  |
Basic |  | 2,863 |  |  | 2,862 |  |
Dilutive effect of stock options and RSUs |  | 120 |  |  | 117 |  |
Weighted average common shares outstanding—diluted |  | 2,983 |  |  | 2,979 |  |

X
- Definition Tabular disclosure of the amount of bad debt provision charged against earnings and the amounts of accounts receivable written off. + References No definition available. + Details
Name: | kequ_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock
Namespace Prefix: | kequ_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Cash, Cash Equivalents, and Restricted Cash [Table Text Block] + References No definition available. + Details
Name: | kequ_ScheduleofCashCashEquivalentsandRestrictedCashTableTextBlock
Namespace Prefix: | kequ_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration