Summary of Significant Accounting Policies (Tables)

12 Months Ended

Apr. 30, 2021

Accounting Policies [Abstract]

Summary of Estimated Useful Lives

A summary of the estimated useful lives is as follows:

Description	Useful Life
Machinery and equipment	2 to 10 years
Software and hardware	2 to 7 years
Leasehold improvements	10 to 20 years

Schedule of Trade Channel Net Sales

The following table sets forth certain information regarding trade channel net sales for the fiscal years ended April 30, 2021, 2020, and 2019 (dollars in thousands):

	2021		2020		$ Change		% Change			2019
e-commerce channels	$	108,726	$	54,316	$	54,410		100.2	%	$	47,429
Traditional channels		167,961		113,063		54,898		48.6	%		129,934
Total net sales	$	276,687	$	167,379	$	109,308		65.3	%	$	177,363

Schedule of Geographic Makeup of Net Sales

The following table sets forth certain information regarding geographic makeup of net sales included in the above table for the fiscal years ended April 30, 2021, 2020, and 2019 (dollars in thousands):

	2021		2020		$ Change		% Change			2019
Domestic net sales	$	267,573	$	160,905	$	106,668		66.3	%	$	170,621
International net sales		9,114		6,474		2,640		40.8	%		6,742
Total net sales	$	276,687	$	167,379	$	109,308		65.3	%	$	177,363

Change in Accrued Warranties Recorded as Non-Current Liability

The following table sets forth the change in accrued warranties, a portion of which is recorded as a non-current liability, in the fiscal years ended April 30, 2021, 2020, and 2019 (in thousands):

	April 30, 2021			April 30, 2020			April 30, 2019
Beginning Balance		336			587			1,720
Warranties issued and adjustments to provisions		875			193			135
Changes related to preexisting product recall accruals		-			(180	)		(589	)
Warranty claims		(494	)		(264	)		(679	)
Ending Balance		717			336			587

Reconciliation of Net Income/(Loss) Amounts and Weighted Average Number of Common and Common Equivalent Shares Used to Determine Basic and Diluted Earnings(Loss) per Common Share

The following table provides a reconciliation of the net income/(loss) amounts and weighted average number of common and common equivalent shares used to determine basic and diluted earnings/(loss) per common share (in thousands, except per share data):

	For the Years Ended April 30,
	2021								2020										2019
	Net					Per Share			Net						Per Share				Net						Per Share
	Income			Shares		Amount			Loss				Shares		Amount				Loss				Shares		Amount
Basic earnings/(loss)	$		18,405		13,997	$	1.31		$		(96,201	)		13,975	$		(6.88	)	$		(9,521	)		13,975	$		(0.68	)
Effect of dilutive stock awards		—			228		(0.02	)		—			—			—				—			—			—
Diluted earnings/(loss)	$		18,405		14,225	$	1.29		$		(96,201	)		13,975	$		(6.88	)	$		(9,521	)		13,975	$		(0.68	)