NATURE OF OPERATIONS, ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Apr. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Useful Life of Property, Plant, and Equipment

Description	Estimated useful life
Building and improvements	39 years or the shorter of the estimated useful life of the asset or the underlying lease term
Aircraft	5 years
Machinery and equipment	5 years
Office furniture and fixtures	5 years
Leasehold improvements	Shorter of the estimated useful life of the asset or the underlying lease term

Schedule of Other Assets

Other assets net values are as follows:

(dollars in thousands)	2025		2024
Privilege fee	$	5,500	$	5,500
Less amortized costs	5,500		5,218
Privilege fee balance	$	-	$	282
Intangible gaming equipment	$	7,884	$	7,215
Less amortized costs	6,961		6,406
Intangible gaming equipment balance	$	923	$	809
JET autopilot intellectual property	$	-	$	1,417
Less amortized costs	-		1,417
JET autopilot intellectual property balance	$	-	$	-
Miscellaneous other assets	$	127	$	128

Schedule of Earnings Per Share, Basic and Diluted

The computation of the Company basic and diluted earnings per common share is as follows:

(in thousands, except share and per share data)	2025		2024
Net income attributable to Butler National Corporation	$	12,551	$	12,512
Weighted average common shares outstanding	67,819,328		70,435,752
Dilutive effect of unvested restricted stock	16,249		-
Weighted average common shares outstanding, assuming dilution	67,835,577		70,435,752
Potential common shares if all options were exercised and shares issued	67,835,577		70,435,752
Basic earnings per common share	$	0.19	$	0.18
Diluted earnings per common share	$	0.19	$	0.18