CONSOLIDATED AND COMBINED BALANCE SHEETS - USD ($) $ in Thousands	Apr. 30, 2021	Apr. 30, 2020
Current assets:
Cash and cash equivalents	$ 60,801	$ 234
Accounts receivable, net of allowance for credit losses of $119 on April 30, 2021 and $448 on April 30, 2020	42,261	35,096
Inventories	74,296	59,999
Prepaid expenses and other current assets	2,324	3,244
Income tax receivable	149	104
Total current assets	179,831	98,677
Property, plant, and equipment, net	10,992	9,677
Intangible assets, net	53,643	69,152
Goodwill	64,315	64,315
Right-of-use assets	25,375	2,772
Deferred income taxes	6,683	3,580
Other assets	424	242
Total assets	341,263	248,415
Current liabilities:
Accounts payable	16,021	8,936
Accrued expenses	9,843	7,655
Accrued payroll and incentives	6,774	3,249
Lease liabilities, current	1,771	1,324
Accrued profit sharing	1,933	217
Total current liabilities	36,342	21,381
Lease liabilities, net of current portion	24,780	2,830
Other non-current liabilities	236	106
Total liabilities	61,358	24,317
Commitments and contingencies (Note 15)
Equity:
Preferred stock, $0.001 par value, 20,000,000 shares authorized, no shares issued or outstanding
Common stock, $0.001 par value, 100,000,000 shares authorized, 14,059,440 shares issued and outstanding on April 30, 2021	14
Former net parent company investment		224,098
Additional paid in capital	265,362
Retained earnings	14,529
Total equity	279,905	224,098
Total liabilities and equity	$ 341,263	$ 248,415