Accounts Receivable (Tables)

12 Months Ended

May 02, 2021

Receivables [Abstract]

Summary of Accounts Receivable

A summary of accounts receivable follows:

	May 2,			May 3,
(dollars in thousands)	2021			2020
customers	$	38,455		$	25,649
allowance for doubtful accounts		(591	)		(472	)
allowance for cash discounts		(124	)		(68	)
reserve for returns and allowances and discounts		(14	)		(16	)
	$	37,726		$	25,093

Allowance for Doubtful Accounts

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

(dollars in thousands)	2021			2020			2019
beginning balance	$	(472	)	$	(393	)	$	(357	)
provision for bad debts		(119	)		(79	)		(84	)
write-offs, net of recoveries		—			—			48
ending balance	$	(591	)	$	(472	)	$	(393	)

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)	2021			2020			2019
beginning balance	$	(84	)	$	(226	)	$	(1,433	)
adoption of ASC Topic 606		—			—			1,145
provision for returns and allowances and discounts		(1,665	)		(1,603	)		(2,180	)
credits issued and discounts taken		1,611			1,745			2,242
ending balance	$	(138	)	$	(84	)	$	(226	)