Credit Concentration

12 Months Ended

Apr. 30, 2012

Credit Concentration [Abstract]

Credit Concentration

Note L -- Credit Concentration

Credit is extended to customers based on an evaluation of each customer's financial condition and generally collateral is not required. The Company's customers operate in the new home construction and home remodeling markets.

The Company maintains an allowance for bad debt based upon management's evaluation and judgment of potential net loss. The allowance is estimated based upon historical experience, the effects of current developments and economic conditions and of each customer’s current and anticipated financial condition. Estimates and assumptions are periodically reviewed and updated. Any resulting adjustments to the allowance are reflected in current operating results.

At April 30, 2012, the Company's two largest customers, Customers A and B, represented 26.5% and 30.7% of the Company's gross customer receivables, respectively. At April 30, 2011, Customers A and B represented 29.7% and 40.2% of the Company’s gross customer receivables, respectively.

The following table summarizes the percentage of sales to the Company's two largest customers for the last three fiscal years:

	PERCENT OF ANNUAL GROSS SALES
	2012	2011	2010
Customer A	41.5	38.7	35.1
Customer B	26.0	34.2	36.3