Allowance for Doubtful Accounts

9 Months Ended

Jan. 30, 2022

Receivables [Abstract]

Allowance for Doubtful Accounts

4. Allowance for Doubtful Accounts

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

	Nine Months Ended
(dollars in thousands)	January 30, 2022			January 31, 2021
Beginning balance	$	591		$	472
Provision for bad debts		86			163
Write-offs, net of recoveries		(34	)	$	—
Ending balance	$	643		$	635

During the nine-month periods ended January 30, 2022, and January 31, 2021, we assessed the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s (i) financial position; (ii) past payment history; (iii) management’s general ability; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions. After our risk assessment was completed, we assigned credit grades to our customers, which in turn, were used to determine our allowance for doubtful accounts totaling $643,000 and $635,000 as of January 30, 2022, and January 31, 2021, respectively.