13. Income Taxes (Tables)

12 Months Ended

Apr. 30, 2019

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

The income before provision for income taxes consisted of (in thousands):

	Year Ended April 30,
	2019			2018
U.S.	$	(4,713	)	$	(10,785	)
Foreign		2,240			(490	)
	$	(2,473	)	$	(11,275	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes consisted of the following (in thousands):

	2019			2018
Current:
Federal	$	8		$	(869	)
Foreign		196			-
State		99			(124	)
Current provision		303			(993	)
Deferred:
Federal		-			10,702
Foreign		(247	)		267
State		-			1,200
Deferred (benefit) tax		(247	)		12,169

Total provision	$	56		$	11,176

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The following table reconciles the reported income tax expense (benefit) with the amount computed using the federal statutory income tax rate (in thousands):

	2019			2018
Statutory rate	$	(519	)	$	(3,352	)
State and local tax		(32	)		(352	)
Valuation allowance on deferred tax assets		1,419			9,393
Effect of foreign operations		(51	)		606
Nondeductible expenses		87			1
Sale of Subsidiary Stock		(863	)		-
Uncertain tax positions		101			(388	)
Nontaxable life insurance cash value increase		(120	)		(111	)
Tax credits		(28	)		(163	)
Change in tax rate		225			5,323
Stock-based compensation		-			271
Other items		(163	)		(52	)
	$	56		$	11,176

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred taxes are as follows (in thousands):

	2019			2018
Deferred tax assets:
Employee benefits	$	5,092		$	5,078
Inventory		1,649			1,129
Accounts receivable		204			213
Tax credits		1,300			1,213
Other assets		148			139
Capital Loss carry-forward		2,455			1,385
Net operating loss carry-forwards		5,556			6,451
Total deferred tax asset		16,404			15,608
Deferred tax liabilities:
Property, plant and equipment		(1,344	)		(1,639	)
Other liabilities		(343	)		(821	)
Deferred state income tax		(767	)		(727	)
Net deferred tax asset		13,950			12,421
Valuation allowance		(13,950	)		(12,688	)
Net deferred tax liability	$	-		$	(267	)

	2019			2018
Gross deferred assets	$	13,950		$	12,421
Valuation allowance		(13,950	)		(12,688	)
Net deferred tax (liability) asset	$	-		$	(267	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amounts of unrecognized tax benefits, is as follows (in thousands):

	2019			2018
Balance at the beginning of the fiscal year	$	1,264		$	1,626
Additions based on positions taken in the current year		-			-
Additions based on positions taken in prior years		142			-
Decreases based on positions taken in prior years		(119	)		(304	)
Lapse in statute of limitations		(29	)		(58	)
Balance at the end of the fiscal year	$	1,258		$	1,264