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Accounts Receivable

12 Months Ended

Apr. 27, 2025

Receivables [Abstract]

Accounts Receivable

2.ACCOUNTS RECEIVABLE

A summary of accounts receivable follows:

		April 27,				April 28,				April 30,
(dollars in thousands)		2025				2024				2023
customers		$	22,799			$	21,660			$	25,244
allowance for doubtful accounts			(651	)			(356	)			(342	)
allowance for cash discounts			(108	)			(113	)			(96	)
reserve for returns and allowances and discounts			(196	)			(53	)			(28	)
		$	21,844			$	21,138			$	24,778

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

(dollars in thousands)		2025				2024				2023
beginning balance		$	(356	)		$	(342	)		$	(292	)
provision for bad debts			(342	)			(276	)			(121	)
write-offs, net of recoveries			47				262				71
ending balance		$	(651	)		$	(356	)		$	(342	)

As of April 27, 2025, and April 28, 2024, we assessed the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s: (i) financial position; (ii) past payment history; (iii) management’s general ability; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions. After our risk assessment was completed, we assigned credit grades to our customers, which, in turn, were used to determine our allowance for doubtful accounts totaling $651,000 and $356,000 as of April 27, 2025, and April 28, 2024, respectively.

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

(dollars in thousands)		2025				2024				2023
beginning balance		$	(166	)		$	(124	)		$	(95	)
provision for returns and allowances and discounts			(1,423	)			(1,173	)			(1,212	)
credits issued and discounts taken			1,285				1,131				1,183
ending balance		$	(304	)		$	(166	)		$	(124	)

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- Definition

The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310-10/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

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- References

No definition available.

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