ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Apr. 28, 2013

Summary of Accounts Receivable

A summary of accounts receivable follows:

	April 28,			April 29,
(dollars in thousands)	2013			2012
customers	$	24,715			26,100
allowance for doubtful accounts		(780	)		(567	)
reserve for returns and allowances and discounts		(543	)		(478	)
	$	23,392			25,055

Summary of the Activity in the Allowance for Doubtful Accounts

A summary of the activity in the allowance for doubtful accounts follows:

(dollars in thousands)	2013			2012			2011
beginning balance	$	(567	)		(776	)		(1,322	)
provision for bad debts		(283	)		(67	)		273
write-offs, net of recoveries		70			276			273
ending balance	$	(780	)		(567	)		(776	)

Summary of the Activity in the Allowance for Returns and Allowances and Discounts

A summary of the activity in the allowance for returns and allowances and discounts follows:

(dollars in thousands)	2013			2012			2011
beginning balance	$	(478	)		(577	)		(534	)
provision for returns and allowances		(2,454	)		(2,694	)		(2,236	)
and discounts
credits issued		2,389			2,793			2,193
ending balance	$	(543	)		(478	)		(577	)