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EMPLOYEE BENEFIT PLAN
6 Months Ended
Oct. 31, 2024
EMPLOYEE BENEFIT PLAN  
EMPLOYEE BENEFIT PLAN

10.  EMPLOYEE BENEFIT PLAN 

Barnes & Noble Education sponsors defined contribution plans for the benefit of substantially all of its employees. MBS Textbook Exchange, LLC (“MBS”), a subsidiary of Barnes & Noble Education, maintains a profit-sharing plan covering substantially all full-time employees of MBS. For all plans, Barnes & Noble Education is responsible to fund the employer contributions directly, if any. There was no benefit expense for these plans during the period from June 10, 2024, to October 26, 2024.