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Fair Value (Tables) | 6 Months Ended
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Oct. 31, 2021
Fair Value Disclosures [Abstract] |
Schedule of Assets Measured at Fair Value on a Recurring Basis | The following tables present information about assets measured at fair value on a recurring basis:
|  | Fair value measurements as of October 31, 2021, using: |
|  | Quoted prices |  |  | Significant |  |  |  |  |  |
|  | in active |  |  | other |  | Significant |  |  |  |
|  | markets for |  |  | observable |  | unobservable |  |  |  |
|  | identical assets |  |  | inputs |  | inputs |  |  |  |
(amounts in thousands) |  | Level 1 |  |  | Level 2 |  | Level 3 |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
U.S. Government Money Market Fund |  | $ | 8,351 |  |  | N/A |  | N/A |  | $ | 8,351 |
Bond Mutual Funds |  |  | 4,384 |  |  | N/A |  | N/A |  |  | 4,384 |
Inflation Protected Bond Mutual Funds |  |  | 2,975 |  |  | N/A |  | N/A |  |  | 2,975 |
Mortgage Securities Mutual Funds |  |  | 1,118 |  |  | N/A |  | N/A |  |  | 1,118 |
Large Cap Equity Mutual Funds |  |  | 694 |  |  | N/A |  | N/A |  |  | 694 |
Growth Allocation Mutual Funds |  |  | 449 |  |  | N/A |  | N/A |  |  | 449 |
Preferred Securities Mutual Fund |  |  | 282 |  |  | N/A |  | N/A |  |  | 282 |
U.S. Event Driven Equity Mutual Fund |  |  | 203 |  |  | N/A |  | N/A |  |  | 203 |
Moderate Allocation Mutual Fund |  |  | 88 |  |  | N/A |  | N/A |  |  | 88 |
Other |  |  | 201 |  |  | N/A |  | N/A |  |  | 201 |
|  | Fair value measurements as of November 1, 2020, using: |
|  | Quoted prices |  |  | Significant |  |  |  |  |  |
|  | in active |  |  | other |  | Significant |  |  |  |
|  | markets for |  |  | observable |  | unobservable |  |  |  |
|  | identical assets |  |  | inputs |  | inputs |  |  |  |
(amounts in thousands) |  | Level 1 |  |  | Level 2 |  | Level 3 |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Premier Money Market Fund |  | $ | 7,665 |  |  | N/A |  | N/A |  | $ | 7,665 |
Bond Mutual Funds |  |  | 5,462 |  |  | N/A |  | N/A |  |  | 5,462 |
Growth Allocation Mutual Funds |  |  | 255 |  |  | N/A |  | N/A |  |  | 255 |
Moderate Allocation Mutual Fund |  |  | 73 |  |  | N/A |  | N/A |  |  | 73 |
Other |  |  | 67 |  |  | N/A |  | N/A |  |  | 67 |
|  | Fair value measurements as of May 2, 2021, using: |
|  | Quoted prices |  |  | Significant |  |  |  |  |  |
|  | in active |  |  | other |  | Significant |  |  |  |
|  | markets for |  |  | observable |  | unobservable |  |  |  |
|  | identical assets |  |  | inputs |  | inputs |  |  |  |
(amounts in thousands) |  | Level 1 |  |  | Level 2 |  | Level 3 |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Premier Money Market Fund |  | $ | 7,879 |  |  | N/A |  | N/A |  | $ | 7,879 |
Bond Mutual Funds |  |  | 4,101 |  |  | N/A |  | N/A |  |  | 4,101 |
Inflation Protected Bond Mutual Funds |  |  | 722 |  |  | N/A |  | N/A |  |  | 722 |
Mortgage Securities Mutual Fund |  |  | 719 |  |  | N/A |  | N/A |  |  | 719 |
Growth Allocation Mutual Funds |  |  | 339 |  |  | N/A |  | N/A |  |  | 339 |
Moderate Allocation Mutual Fund |  |  | 86 |  |  | N/A |  | N/A |  |  | 86 |
Other |  |  | 111 |  |  | N/A |  | N/A |  |  | 111 |
Schedule of Assets Measured at Fair Value on a Nonrecurring Basis | During the three-month period ending May 2, 2021, we had assets and liabilities that were required to be measured at fair value on a nonrecurring basis that pertained to assets acquired and certain liabilities that were assumed in connection with the CIH business combination effective February 1, 2021. See Note 3 of the consolidated financial statements for further details regarding this business combination.
|  | Fair value measurements on February 1, 2021, using: |
|  | Quoted prices |  | Significant |  |  |  |  |  |  |  |  |
|  | in active |  | other |  |  | Significant |  |  |  |  |
|  | markets for |  | observable |  |  | unobservable |  |  |  |  |
|  | identical assets |  | inputs |  |  | inputs |  |  |  |  |
(amounts in thousands) |  | Level 1 |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Right of use assets |  | N/A |  |  | 2,544 |  |  | N/A |  |  | $ | 2,544 |
Equipment and leasehold improvements |  | N/A |  | N/A |  |  |  | 846 |  |  |  | 846 |
Inventory |  | N/A |  | N/A |  |  | 31 |  |  | 31 |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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