COSTS AND ESTIMATED EARNINGS IN EXCESS OF BILLINGS, NET (Tables)

6 Months Ended

Oct. 31, 2021

Contractors [Abstract]

Costs and Estimated Earnings in Excess of Billings, Net [Table Text Block]

At October 31, 2021 and April 30, 2021, billings in excess of costs and estimated earnings and costs and estimated earnings in excess of billings, net, respectively, consisted of the following:

	October 31, 2021			April 30, 2021
	(In thousands)
Costs and estimated earnings in excess of billings	$	9,882		$	12,640
Billings in excess of costs and estimated earnings		(13,361	)		(10,692	)
Net (liability) asset	$	(3,479	)	$	1,948