Acquisitions (Tables)

3 Months Ended

Jul. 31, 2022

Business Combinations [Abstract]

Summary of Preliminary Allocation of Purchase Price

The following table summarizes the preliminary allocation of the purchase price for the Grilla Grills acquisition (in thousands):

	Grilla Grills Acquisition (as reported)
Inventories	$	5,956
Property, plant, and equipment		105
Intangibles		18,495
Goodwill		3,534
Total assets acquired		28,090
Accounts payable		894
Accrued expenses		46
Accrued warranty		150
Total liabilities assumed		1,090
	$	27,000

Schedule of Unaudited Pro Forma Results of Operations Assumed

Additionally, the following table reflects the unaudited pro forma results of operations assuming that the Grilla Grills acquisition had occurred on May 1, 2021 (in thousands, except per share data):

	For the Three Months ended July 31, 2021
Net sales	$	65,193
Income from operations		4,240
Net income per share - diluted		0.24