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v3.26.1

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Apr. 30, 2026 | Apr. 30, 2025
--- | --- | ---
Deferred tax assets: |  |
Accrued employee benefit expenses | $ 449 | $ 417
Allowance for credit losses | 160 | 151
Deferred compensation | 1,925 | 1,345
Tax credits (state, net of federal benefits) | 256 | 170
Foreign tax credit carryforwards | 638 | 638
Section 174 R&E | 1,892 | 3,269
Warranty Accrual | 210 | 193
Inventory reserves and capitalized costs | 593 | 478
Net operating loss carryforwards | 169 | 147
Proceeds on sale leaseback | 6,431 | 6,550
Operating lease liabilities | 2,076 | 2,372
Other | 451 | 457
Total deferred tax assets | 15,250 | 16,187
Deferred tax liabilities: |  |
Book basis in excess of tax basis of property, plant and equipment | (2,969) | (3,024)
Book basis in excess of tax basis of sale leaseback property | (1,108) | (1,095)
Book basis in excess of tax basis of intangibles assets | (3,758) | (4,005)
APB 23 Assertion | (1,376) | (1,507)
Right of use assets | (2,229) | (2,589)
Debt Issuance Cost on sale leaseback | (126) | (138)
Total deferred tax liabilities | (11,566) | (12,358)
Valuation allowance | (768) | (933)
Net deferred tax assets (liabilities) | 2,916 | 2,896
Deferred tax assets (liabilities) classified in the balance sheet: |  |
Deferred tax assets, non-current | 3,829 | 3,994
Deferred tax liabilities, non-current | (913) | (1,098)
Net deferred tax assets (liabilities) | $ 2,916 | $ 2,896

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