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Accounts Receivable (Tables)
12 Months Ended
Apr. 28, 2024
Receivables [Abstract]  
Summary of Accounts Receivable

A summary of accounts receivable follows:

 

 

 

April 28,

 

 

April 30,

 

(dollars in thousands)

 

2024

 

 

2023

 

customers

 

$

21,660

 

 

$

25,244

 

allowance for doubtful accounts

 

 

(356

)

 

 

(342

)

allowance for cash discounts

 

 

(113

)

 

 

(96

)

reserve for returns and allowances and discounts

 

 

(53

)

 

 

(28

)

 

$

21,138

 

 

$

24,778

 

Summary of the Activity in the Allowance for Doubtful Accounts

A summary of the activity in the allowance for doubtful accounts follows:

 

(dollars in thousands)

 

2024

 

 

2023

 

 

2022

 

beginning balance

 

$

(342

)

 

$

(292

)

 

$

(591

)

provision for bad debts

 

 

(276

)

 

 

(121

)

 

 

74

 

write-offs, net of recoveries

 

 

262

 

 

 

71

 

 

 

225

 

ending balance

 

$

(356

)

 

$

(342

)

 

$

(292

)

Summary of the Activity in the Allowance for Returns and Allowances and Discounts

A summary of the activity in the allowance for returns and allowances and discounts follows:

 

(dollars in thousands)

 

2024

 

 

2023

 

 

2022

 

beginning balance

 

$

(124

)

 

$

(95

)

 

$

(138

)

provision for returns and allowances and discounts

 

 

(1,173

)

 

 

(1,212

)

 

 

(1,386

)

credits issued and discounts taken

 

 

1,131

 

 

 

1,183

 

 

 

1,429

 

ending balance

 

$

(166

)

 

$

(124

)

 

$

(95

)