0001185185-20-001054 | 10-K | XBRL Viewer | Frequency Electronics INC

Compensation and Employee Benefit Plans [Text Block]

12. Employee Benefit Plans

Profit Sharing Plan:

The Company provides its U.S.-based employees with a profit-sharing plan and trust under § 401(k) of the Internal Revenue Code (“IRC”). This plan allows all eligible employees to defer a portion of their income through voluntary contributions to the plan. In accordance with the provisions of the plan, the Company can make discretionary matching contributions in the form of cash or common stock. For the years ended April 30, 2020 and 2019, the Company contributed 39,403 and 41,211 shares of common stock, respectively. The approximate value of these shares at the date of contribution was $417,000 and $412,000 in fiscal years 2020 and 2019, respectively. [Contributed shares are drawn from the Company’s common stock held in treasury] and are removed at the Company’s original cost of acquisition of such shares on a specific identification basis. In addition to changes in the treasury stock accounts, during fiscal years 2020 and 2019, such transactions increased additional paid in capital by $236,000 and $223,000, respectively. As of April 30, 2020, the plan held a total of 507,204 shares, which are allocated to the accounts of the individual participants.

Income Incentive Pool:

The Company maintains incentive bonus programs for certain employees which are based on operating profits of the individual subsidiaries to which the employees are assigned. The Company also adopted a plan for the President and Chief Executive Officer of the Company, which formula is based on consolidated pre-tax profits. Under these plans, the Company charged $195,000 to selling and administrative expenses for the fiscal year ended April 30, 2019. There was no incentive bonus recorded for the fiscal year ended April 30, 2020.

Employee Stock Plans:

The Company has various stock plans, some of which have been approved by the Company’s stockholders, for key management employees, including officers and directors who are employees, certain consultants and independent members of the Board of Directors. The plans are Nonqualified Stock Options (“NQSO”) plans, Incentive Stock Option (“ISO”) plans, and SAR plans. Under these plans, options or SAR are granted at the discretion of the Stock Option Committee at an exercise price not less than the fair market value of the Company’s common stock on the date of grant.

Typically, options and SAR vest over a four-year period from the date of grant. The options and SAR generally expire ten years after the date of grant (the most recent SAR awards expire in five years) and are subject to certain restrictions on transferability of the shares obtained on exercise. Under the Company’s 2005 Stock Award Plan (“Plan”) the Company provided option holders the opportunity to exercise stock options either by paying the exercise price for the shares or to do a cashless exercise whereby the individual receives the net number of shares of stock equal in value to the exercised number of shares times the difference between the current market value of the Company’s stock and the exercise price. Under the Plan, instruments granted under other plans which expire, are canceled, or are tendered in the exercise of such instruments, increase the shares available under the Plan.

As of April 30, 2020, eligible employees and directors had been granted SAR representing approximately 2,384,000 shares of Company stock, of which approximately 1,060,000 shares were outstanding and approximately 900,000 shares with a weighted average exercise price of $9.85 were exercisable. As of April 30, 2019, eligible employees and directors had been granted SAR representing approximately 2,384,000 shares of Company stock, of which approximately 1,500,000 shares were outstanding and approximately 1,216,000 shares with a weighted average exercise price of $9.12 were exercisable. When the SAR become exercisable, the Company will settle the SAR by issuing to exercising recipients the number of shares of stock from treasury stock, if available, equal to the appreciated value of the Company’s stock between the grant date and exercise date. At the time of exercise, the quantity of shares under the SAR grant equal to the exercise value divided by the then market value of the shares will be returned to the pool of available shares for future grant under the Plan. During the year ended April 30, 2020, employees exercised SAR representing 171,250 shares of Company stock and received 92,212 shares of Company stock. The 79,038 share difference was returned to the pool of available shares and may be used for future grants. During the year ended April 30, 2019, employees exercised SAR representing 145,750 shares of Company stock and received 71,111 shares of Company stock. The 74,639 share difference was returned to the pool of available shares and may be used for future grants.

The excess of the consideration received over the par value of the common stock or cost of treasury stock issued under both types of option plans is recognized as an increase in additional paid-in capital.

The following table summarizes information about stock option and SARs activity for the years ended April 30, 2020 and 2019:

	Stock Options and Stock Appreciation Rights
						Weighted Average
				Weighted-		Remaining
				Average		Contractual	Aggregate
	Shares			Exercise Price		Term	Intrinsic Value
Outstanding – April 30, 2018		1,488,000		$	8.93	3.7 years
Granted		162,500			8.50
Exercised		(145,750	)		5.95		$	889,588
Expired or Canceled		(5,000	)		9.55
Outstanding – April 30, 2019		1,499,750		$	9.17	3.0 years	$	6,660,150
Granted		-			-
Exercised		(171,250	)		5.48			781,680
Expired or Canceled		(269,000	)		9.26
Outstanding – April 30, 2020		1,059,500		$	9.74	2.2 years	$	5,416,783
Exercisable		896,275		$	9.85	2.1 years	$	4,739,209
Available for future grants		417,004

As of April 30, 2020, total unrecognized compensation cost related to non-vested options and SARs under the plans was approximately $300,000. These costs are expected to be recognized over a weighted average period of 1.7 years.

During the years ended April 30, 2020 and 2019, 100,625 and 104,250 shares, respectively, vested, the fair value of which was approximately $339,000 and $403,000, respectively. There were no SARs granted during the fiscal year 2020. The weighted average grant date fair value of SARs granted during the year ended April 30, 2019, was approximately $3.01.

Stock-based compensation costs capitalized as part of work in process inventory or included in the cost of sales of programs on which the Company recognizes revenue under the POC method were approximately $110,000 and $190,000 for the years ended April 30, 2020 and 2019, respectively. Selling and administrative expenses included stock-based compensation expense of approximately $141,000 and $298,000 for the years ended April 30, 2020 and 2019, respectively.

The Company classifies cash flows resulting from the tax benefits from tax deductions recognized upon the exercise of stock options or SAR (tax benefits) as financing cash flows. The Company did not recognize any tax benefits from the exercise of stock options and SAR for the fiscal years presented.

Restricted Stock Plan and Other Issuances:

During fiscal year 1990, the Company adopted a Restricted Stock Plan which provided that key management employees could be granted rights to purchase an aggregate of 375,000 shares of the Company’s common stock. The grants, transferability restrictions and purchase price were determined at the discretion of a special committee of the Board of Directors. The purchase price could not be less than the par value of the common stock. Transferability of shares is restricted for a four-year period, except in the event of a change in control as defined therein. As a result of the adoption by the Company’s stockholders of the 2005 Stock Award Plan, the Restricted Stock Plan was discontinued. No additional grants will be made under this plan. As of April 30, 2020, there are no outstanding shares available for purchase. As of April 30, 2019, grants for 7,500 shares were available to be purchased at a price of $4.00 per share.

During the years ended April 30, 2020 and 2019 the Company issued 1,850 shares and 1,100 shares from treasury stock, respectively, to select employees for milestone years of service to the Company. These shares are common stock and are fully vested at time of issuance.

In fiscal year 2020 the Company elected to issue Restricted Stock Units (“RSUs”) to directors, officers, and other key employees pursuant to the 2005 Stock Award Plan. The fair value of these awards is equivalent to the market value of our common stock on the grant date. RSUs are not shares of our common stock and do not have any rights or privileges thereof, including voting or dividend rights. On the applicable vesting date, the holder of an RSU becomes entitled to a share of our common stock. RSUs are subject to certain restrictions and forfeiture provisions prior to vesting. During the year ended April 30, 2020, the Company granted 13,000 RSUs, at a grant date fair value of $11.38, that will vest over a four-year period.

Deferred Compensation Agreements:

The Company has a series of agreements with key employees providing for the payment of benefits upon retirement or death. Under these agreements, each key employee receives specified retirement payments for the remainder of the employee’s life with a minimum payment of ten years’ benefits to either the employee or his or her beneficiaries. The agreements also provide for lump sum payments upon termination of employment without cause and reduced benefits upon early retirement. The Company pays the benefits out of its working capital but has also purchased whole life or term life insurance policies on the lives of certain of the participants to cover the optional lump sum obligations of the agreements upon the death of the participant. Deferred compensation expense charged to selling and administrative expenses during the years ended April 30, 2020 and 2019 was approximately $640,000 and $1.3 million, respectively.

Life Insurance Policies and Cash Held in Trust:

The whole-life insurance policies on the lives of certain participants covered by deferred compensation agreements have been placed in a trust. Upon the death of any insured participant, cash received from life insurance policies in excess of the Company’s deferred compensation obligations to the estate or beneficiaries of the deceased, are also placed in the trust. These assets belong to the Company until a change of control event, as defined in the trust agreement, should occur. At that time, the Company is required to add sufficient cash to the trust so as to match the deferred compensation liability described above. Such funds will be used to continue the deferred compensation arrangements following a change of control.

Income Taxes

12 Months Ended

Apr. 30, 2020

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

13. Income Taxes

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was enacted to provide economic relief to those impacted by the COVID-19 pandemic. The CARES Act includes provisions, among others, allowing for the carryback of net operating losses generated in tax years 2018, 2019 and 2020, refunds of alternative minimum tax credits, temporary modifications to the limitations placed on the tax deductibility of net interest expense, and technical corrections so that qualified improvement property can be immediately expensed under IRC § 168(k) and net operating losses arising in tax years beginning in 2017 and ending in 2018 can be carried back two years and forward twenty years.

The Loss before (benefit) provision for income taxes consisted of (in thousands):

	Year Ended April 30,
	2020			2019
U.S.	$	(11,768	)	$	(4,713	)
Foreign		-			2,240
	$	(11,768	)	$	(2,473	)

The (benefit) provision for income taxes consisted of the following (in thousands):

	Year Ended April 30,
	2020			2019
Current:
Federal	$	(1,713	)	$	8
Foreign		-			196
State		(37	)		99
Current (benefit) provision		(1,750	)		303
Deferred:
Federal		9			-
Foreign		-			(247	)
State		(1	)		-
Deferred tax (benefit)		8			(247	)

Total (benefit) provision	$	(1,742	)	$	56

The following table reconciles the reported income tax (benefit) expense, recorded primarily due to the (i) enactment of the CARES Act, which allowed the Company to recognize a tax benefit for a portion of its pretax loss, (ii) state and local taxes, (iii) and a change in the valuation allowance, with the amount computed using the federal statutory income tax rate (in thousands):

	Year Ended April 30,
	2020			2019
Statutory rate	$	(2,471	)	$	(519	)
State and local tax		(417	)		(32	)
Valuation allowance on deferred tax assets		2,009			1,419
Effect of foreign operations		-			(51	)
Nondeductible expenses		(134	)		87
Sale of Subsidiary Stock		-			(863	)
Uncertain tax positions		-			101
Nontaxable life insurance cash value increase		(73	)		(120	)
Tax credits		(46	)		(28	)
Change in tax rate		(120	)		225
Impact of CARES Act		(592	)		-
Other items		102			(163	)
Total (benefit) expense	$	(1,742	)	$	56

The components of deferred taxes are as follows (in thousands):

	Year Ended April 30,
	2020			2019
Deferred tax assets:
Employee benefits	$	4,794		$	5,092
Inventory		1,904			1,649
Accounts receivable		207			204
Tax credits		1,610			1,300
Other assets		1,073			148
Lease Liability		2,807			-
Capital Loss carry-forward		2,515			2,455
Net operating loss carryforwards		6,185			5,556
Total deferred tax asset		21,095			16,404
Deferred tax liabilities:
Property, plant and equipment		(1,518	)		(1,344	)
Right of use asset		(2,696	)
Other liabilities		(193	)		(343	)
Deferred state income tax		(842	)		(767	)
Net deferred tax asset		15,846			13,950
Valuation allowance		(15,854	)		(13,950	)
Net deferred tax (liability) asset	$	(8	)	$	-

In assessing the potential for realization of deferred tax assets, the Company considers whether it is more-likely-than-not that some portion or all of the deferred tax assets will be realized. A valuation allowance, if needed, reduces the deferred tax assets to the amounts expected to be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and/or net operating loss carryforwards can be utilized. We assess all positive and negative evidence when determining the amount of the net deferred tax assets that are more likely than not to be realized. This evidence includes, but is not limited to, prior earnings history, scheduled reversal of taxable temporary differences, tax planning strategies and projected future taxable income. Significant weight is given to positive and negative evidence that is objectively verifiable. As of April 30, 2020 and 2019, we have a full valuation allowance against our U.S. net deferred tax assets. If these estimates and assumptions change in the future, the Company may be required to reduce its existing valuation allowance resulting in less income tax expense.

For the year ended April 30, 2020, the valuation allowance increased by approximately $1.9 million from the prior year primarily due to the portion of the fiscal year ended April 30, 2020 pretax loss for which no tax benefit was provided.

The Company may amortize indefinite-lived intangible assets for tax purposes which are not amortizable for financial reporting purposes. As a result of the technical correction to net operating losses in the CARES Act, the Company recorded a deferred tax liability related to the tax effect of differences between financial reporting and tax bases of intangible assets that are not expected to reverse within the Company’s net operating loss carryforward periods. The utilization of indefinite lived net operating losses are limited to 80% of taxable income in an annual period.

As of April 30, 2020, the Company has U.S. federal net operating losses of $24.6 million of which $16.4 million begins to expire in Fiscal 2026 through 2038, including $3.4 million which is subject to annual limitation under IRC § 382. The remaining U.S. federal net operating losses of $8.2 million have an indefinite carry-forward period. The U.S. federal capital loss carry-forward of $10.0 million expires in 2023. The Company also has state net operating loss carryforwards, U.S. federal R&D tax credits, and state tax credits that expire in various years and amounts.

A reconciliation of the beginning and ending amounts of unrecognized tax benefits, is as follows (in thousands):

	2020			2019
Balance at the beginning of the fiscal year	$	1,258		$	1,264
Additions based on positions taken in the fiscal year ended April 30, 2020		15			-
Additions based on positions taken in prior years		119			142
Decreases based on positions taken in prior years		(2	)		(119	)
Lapse in statute of limitations		(36	)		(29	)
Balance at the end of the fiscal year	$	1,354		$	1,258

The entire amount reflected in the table above at April 30, 2020, if recognized, would reduce our effective tax rate. The effects of uncertain tax positions embedded in net operating losses would not affect the effective tax rate if the unrecognized tax benefits are resolved while a full valuation allowance is maintained. As of April 30, 2020, and 2019, the Company had $119,000 and $64,000, respectively, accrued for the payment of interest and penalties. For the fiscal years ended April 30, 2020 and 2019, the Company recognized interest and penalties of $60,000 and $54,000, respectively. Although it is difficult to predict or estimate the change in the Company’s unrecognized tax benefits over the next twelve months, the Company believes that it is reasonably possible that decreases in unrecognized tax benefits of up to $1.3 million may be recognized during the next twelve months.

The Company is subject to taxation in the U.S. federal, various state and local, and foreign jurisdictions. The Company is no longer subject to examination of its U.S. federal income tax returns by the Internal Revenue Service for fiscal years 2016 and prior. The Company is no longer subject to examination by the taxing authorities in foreign jurisdictions for fiscal years 2016 and prior. Net operating losses and tax attributes generated by domestic and foreign entities in closed years and utilized in open years are subject to adjustment by the tax authorities.

Segment Reporting Disclosure [Text Block]

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Segment Information

12 Months Ended

Apr. 30, 2020

Segment Reporting [Abstract]

14. Segment Information

The Company operates under two reportable segments based on the geographic locations of its subsidiaries:

(1)

FEI-NY – operates out of New York and its operations consist principally of precision time and frequency control products used in three principal markets- communication satellites (both commercial and U.S. Government-funded); terrestrial cellular telephone or other ground-based telecommunication stations; and other components and systems for the U.S. military.

The FEI-NY segment also includes the operations of the Company’s wholly-owned subsidiary, FEI-Elcom. FEI-Elcom, in addition to its own product line, provides design and technical support for the FEI-NY segment’s satellite business.

(2)

FEI-Zyfer – operates out of California and its products incorporate Global Positioning System (GPS) technologies into systems and subsystems for secure communications, both government and commercial, and other locator applications. This segment also provides sales and support for the Company’s wireline telecommunications family of products, including US5G, which are sold in the U.S. market.

The Company measures segment performance based on total revenues and profits generated by each geographic location rather than on the specific types of customers or end-users. Consequently, the Company determined that the segments indicated above most appropriately reflect the way the Company’s management views the business.

The accounting policies of the two segments are the same as those described in Note 1. The Company evaluates the performance of its segments and allocates resources to them based on operating profit which is defined as income before investment income, interest expense and taxes. All acquired assets, including intangible assets, are included in the assets of both reporting segments.

The table below presents information about reported segments for each of the years ended April 30, 2020 and 2019, respectively, with reconciliation of segment amounts to consolidated amounts as reported in the consolidated statements of operations or the consolidated balance sheets for each of the years (in thousands):

	2020			2019
Net revenues:
FEI-NY	$	31,751		$	38,096
FEI-Zyfer		10,914			12,235
Less intersegment revenues		(1,158	)		(822	)
Consolidated revenues	$	41,507		$	49,509

Operating loss:
FEI-NY	$	(9,910	)	$	(4,429	)
FEI-Zyfer		(673	)		1,730
Corporate		(339	)		(118	)
Consolidated operating loss	$	(10,922	)	$	(2,817	)

	2020			2019
Identifiable assets:
FEI-NY (approximately $1.5 in China in 2019)	$	44,599		$	54,295
FEI-Zyfer		13,344			10,478
less intersegment receivables		(8,586	)		(8,346	)
Corporate		41,919			30,344
Consolidated identifiable assets	$	91,276		$	86,771

Depreciation and amortization (allocated):
FEI-NY	$	3,192	$	2,695
FEI-Zyfer		112		92
Corporate		15		15
Consolidated depreciation and amortization expense	$	3,319	$	2,802

Major Customers

The Company’s products are sold to both commercial and governmental customers. For the years ended April 30, 2020 and 2019, approximately 83% and 87%, respectively, of the Company’s sales were made under contracts to the U.S. Government or subcontracts for U.S. Government end-use.

In Fiscal 2020 and 2019, revenues to four and two customers, respectively, of the FEI-NY segment accounted for more than 10% of that segment’s revenues. These customers also exceeded 10% of the Company’s consolidated revenues each year. In the FEI-Zyfer segment, two customers accounted for more than 10% of that segment’s revenues in Fiscal 2020.

The loss by the Company of any one of these customers would have a material adverse effect on the Company’s business. The Company believes its relationship with these customers is mutually satisfactory. Sales to the major customers referenced above can include commercial and governmental end users.

Foreign Sales

Revenues in each of the Company’s segments include sales to foreign governments or to companies located in foreign countries. For the years ended April 30, 2020 and 2019, revenues, based on the location of the procurement entity and excluding intersegment sales, were derived from the following countries (in thousands):

	2020		2019
Belgium	$	22	$	49
France		-		40
China		713		359
Russia		85		2
Germany		13		36
Italy		169		159
Israel		240		-
Singapore		82		215
Other		441		501
	$	1,765	$	1,361

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

Product Warranties Disclosures [Abstract]

Product Warranties

12 Months Ended

Apr. 30, 2020

Product Warranty Disclosure [Text Block]

15. Product Warranties

The Company generally provides its customers with a one-year warranty regarding the manufactured quality and functionality of its products. For some limited products, the warranty period has been extended. The Company establishes warranty reserves based on its product history, current information on repair costs and annual sales levels. As of April 30, 2020 and 2019, respectively, changes in the carrying amount of accrued product warranty costs, reported in accrued expenses on the consolidated balance sheets, were as follows (in thousands):

	2020			2019
Balance at beginning of year	$	529		$	520
Warranty costs incurred		(293	)		(398	)
Product warranty accrual		291			407
Balance at end of year	$	527		$	529

Other Comprehensive Income (Loss)

12 Months Ended

Apr. 30, 2020

Other Comprehensive Income, Noncontrolling Interest [Text Block]

16. Other Comprehensive Income (Loss)

Changes in Accumulated Other Comprehensive Income (Loss) (“AOCI”) by component and reclassifications from AOCI to Other income (expense), net, for the years ended April 30, 2020 and 2019, respectively, were as follows (in thousands):

	Change in						Foreign
	Market Value						Currency
	of Marketable						Translation
	Securities						Adjustment			Total
Balance April 30, 2018, net of taxes				$	(125	)	$	(790	)	$	(915	)
Items of other comprehensive income (loss) before reclassification, pretax					174			790			964
Tax effect					(1	)		-			(1	)
Items of other comprehensive income (loss) before reclassification, net of taxes					173			790			963
Reclassification adjustments, pretax **		(3	)
Tax effect		1			(2	)		-			(2	)
Total other comprehensive income (loss), net of taxes					171			790			961
Balance April 30, 2019, net of taxes					46			-			46
Items of other comprehensive income (loss) before reclassification, pretax					443			-			443
Tax effect					-			-			-
Items of other comprehensive income (loss) before reclassification, net of taxes					443			-			443
Reclassification adjustments, pretax **		(1	)
Tax effect		-			1			-			1
Total other comprehensive income (loss), net of taxes					444			-			444
Balance April 30, 2020, net of taxes				$	490		$	-		$	490

**The reclassification adjustments represent net realized gains on the sale or redemption of available-for-sale marketable securities that were reclassified from AOCI to Other income (expense), net.

Contingencies	12 Months Ended
Contingencies	Apr. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	17. Contingencies On January 28, 2020, Martin B. Bloch, the former Chief Scientist of the Company and a current member of the Company’s Board, filed a complaint against the Company and Jonathan Brolin, Lance W. Lord, Russell M. Sarachek, Richard Schwartz and Stanton D. Sloane, each in their capacity as members of the Board (collectively, the “Director Defendants”), in the Supreme Court of the State of New York, County of Nassau (Bloch v. Frequency Electronics, Inc., et al., Index No. 601369/2020 (N.Y. Sup. Ct. filed Jan. 28, 2020)). Mr. Bloch seeks compensatory damages and costs and attorney’s fees, among other things, based on allegations that he was wrongfully terminated “for cause” pursuant to his employment agreement, dated March 17, 2008, and his deferred compensation agreements, in each case as amended, with the Company, and that the Company and the Director Defendants discriminated against him based on his age. Mr. Bloch had originally also sought a declaratory judgment and claims for damage to his reputation and a derivative claim on behalf of the Company alleging that the Director Defendants breached their fiduciary duty in rendering their decision to terminate Mr. Bloch’s employment with the Company. However, Mr. Bloch removed those claims from a subsequently filed amended complaint after the Company and the Director Defendants moved to dismiss them. On June 11, 2020, the Company and the Director Defendants filed their answer to the amended complaint. Mr. Bloch filed a motion for summary judgment on June 23, 2020, which the Company and the Director Defendants opposed on July 10, 2020. Mr. Bloch’s motion seeks an order that the Company is liable for breach of his employment agreement because he purportedly resigned from the Company before he was terminated. On July 10, 2020, the Company and the Director Defendants opposed Mr. Bloch’s motion and also filed a motion for summary judgment seeking the dismissal of all claims in Mr. Bloch’s amended complaint. The Company and the Director Defendants believe that the Board was justified in its decision to terminate Mr. Bloch “for cause” and that Mr. Bloch’s complaint is entirely without merit. The Company intends to vigorously defend against all of Mr. Bloch’s allegations. At this time, the Company does not have sufficient information to determine whether liability, if any, arising out of these matters is probable or the possible loss, if any, that could result from an unfavorable outcome arising out of these matters. In addition, Mr. Bloch sought to initiate two arbitration proceedings under the AAA Rules (Bloch v. Frequency Electronics, Inc., the Compensation Committee of the Board of Directors of Frequency Electronics, Inc., and the Deferred Compensation Plan Agreement Dated March 7, 2008). One arbitration is brought under a deferred compensation agreement dated March 27, 1980 and the other under a second amended and restated deferred compensation agreement, dated March 7, 2008. Bloch submitted his Statements of Claim in both arbitrations on May 4, 2020. In both proceedings, Bloch claims that defendants violated ERISA rules by denying him the benefits he was allegedly entitled to under the deferred compensation agreements. On June 2, 2020, the Company filed a petition for a stay of arbitration and related declaratory relief against Mr. Bloch, in the Supreme Court of the State of New York, New York County (Frequency Electronics, Inc. v. Martin B. Bloch, Index No. 652191/2020 (N.Y. Sup. Ct. filed June 2, 2020)). The Company claims that Mr. Bloch may not arbitrate his claims for deferred compensation because he did not timely appeal the Company’s denial of those claims, and because he failed to comply with the arbitration procedures in the applicable deferred compensation agreement. Mr. Bloch filed a motion on June 16, 2020 seeking a change of venue to the County of Nassau, which the Company opposed on July 7, 2020. The motion is currently pending. At this time, the Company does not have sufficient information to determine the likelihood of success of this petition. On June 5, 2020, Mr. Bloch filed a petition against the Company, the Compensation Committee of the Company’s Board of Directors, and the Deferred Compensation Plan Agreement Dated March 7, 2008, as amended, for the appointment of an arbitrator in one of the arbitration proceedings that Mr. Bloch sought to initiate. The petition was filed in the Supreme Court of the State of New York, County of Nassau (Bloch v. Frequency Electronics, Inc. et al., Index No. 605380/2020 (N.Y. Sup. Ct. filed June 5, 2020)). On June 22, 2020, the Company moved to dismiss Mr. Bloch’s petition, and he opposed the Company’s motion on July 2, 2020. The motion is currently pending. Defendants dispute all of Bloch’s claims and intend to continue to vigorously defend the Company in this special proceeding. The likelihood of any outcome of this proceeding cannot be determined at this time.

Subsequent Events	12 Months Ended
Subsequent Events	Apr. 30, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	18. Subsequent Events As previously reported, on April 12, 2020, the Company received proceeds from a loan in the amount of $4,964,810 (the “PPP Loan”) from JPMorgan Chase Bank, N.A. as the Lender, pursuant to the Small Business Administration Paycheck Protection Program under the CARES Act. On May 6, 2020, the Company elected to repay the PPP Loan in full.

Accounting Policies, by Policy (Policies)

12 Months Ended

Apr. 30, 2020

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of Presentation and Principles of Consolidation:

COVID-19 Pandemic and the CARES Act, Policy [Policy Text Block]

COVID-19 Pandemic and the CARES Act

Liquidity and Capital Resources, Policy [Policy Text Block]

Liquidity and Capital Resources:

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents:

Marketable Securities, Policy [Policy Text Block]

Marketable Securities:

Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]

Allowance for Doubtful Accounts:

Property, Plant and Equipment, Policy [Policy Text Block]

Property, Plant and Equipment:

Inventory, Policy [Policy Text Block]

Inventories:

Inventories, which consist of finished goods, work-in-process, raw materials and components, are accounted for at the lower of cost (specific and average) and net realizable value.

Depreciation, Depletion, and Amortization [Policy Text Block]

Depreciation and Amortization:

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill:

Revenue [Policy Text Block]

Revenue and Cost Recognition:

Practical Expedients

The Company expenses sales commissions as sales and marketing expenses in the period they are incurred if the expected amortization period is one year or less.

Disaggregation of Revenue

	Year Ended April 30, 2020
	(In thousands)
	POC Revenue			POT Revenue			Total Revenue
FEI-NY	$	28,720		$	3,031		$	31,751
FEI-Zyfer		9,210			1,704			10,914
Intersegment		(88	)		(1,070	)		(1,158	)
Revenue	$	37,842		$	3,665		$	41,507

	Year Ended April 30, 2019
	(In thousands)
	POC Revenue			POT Revenue			Total Revenue
FEI-NY	$	35,588		$	2,508		$	38,096
FEI-Zyfer		9,803			2,432			12,235
Intersegment		(62	)		(760	)		(822	)
Revenue	$	45,329		$	4,180		$	49,509

	Years Ended April 30,
	(In thousands)
	2020		2019
Revenue by Product Line:
Satellite Revenue	$	20,422	$	22,810
Government Non-Space Revenue		16,939		22,771
Other Commercial & Industrial Revenue		4,146		3,928
Consolidated revenues	$	41,507	$	49,509

Comprehensive Income, Policy [Policy Text Block]

Comprehensive Loss:

Research and Development Expense, Policy [Policy Text Block]

Research and Development Expenses:

Income Tax, Policy [Policy Text Block]

Income Taxes:

Earnings Per Share, Policy [Policy Text Block]

Earnings/Loss per Share:

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Values of Financial Instruments:

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Foreign Operations and Foreign Currency Adjustments:

Share-based Payment Arrangement [Policy Text Block]

Equity-based Compensation:

	Years ended April 30
	2020			2019
Expected volatility		-	%		35	%
Dividend yield		-	%		0.0	%
Risk-free interest rate		-	%		2.81% - 3.07	%
Expected lives		-		5.0 years

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk

New Accounting Pronouncements, Policy [Policy Text Block]

New Accounting Pronouncements:

Newly Adopted Accounting Standards

Leases (Topic 842)

Summary of Accounting Policies (Tables)

12 Months Ended

Apr. 30, 2020

Accounting Policies [Abstract]

Disaggregation of Revenue [Table Text Block]

	Year Ended April 30, 2020
	(In thousands)
	POC Revenue			POT Revenue			Total Revenue
FEI-NY	$	28,720		$	3,031		$	31,751
FEI-Zyfer		9,210			1,704			10,914
Intersegment		(88	)		(1,070	)		(1,158	)
Revenue	$	37,842		$	3,665		$	41,507

	Year Ended April 30, 2019
	(In thousands)
	POC Revenue			POT Revenue			Total Revenue
FEI-NY	$	35,588		$	2,508		$	38,096
FEI-Zyfer		9,803			2,432			12,235
Intersegment		(62	)		(760	)		(822	)
Revenue	$	45,329		$	4,180		$	49,509

Revenue from External Customers by Products and Services [Table Text Block]

	Years Ended April 30,
	(In thousands)
	2020		2019
Revenue by Product Line:
Satellite Revenue	$	20,422	$	22,810
Government Non-Space Revenue		16,939		22,771
Other Commercial & Industrial Revenue		4,146		3,928
Consolidated revenues	$	41,507	$	49,509

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Years ended April 30
	2020			2019
Expected volatility		-	%		35	%
Dividend yield		-	%		0.0	%
Risk-free interest rate		-	%		2.81% - 3.07	%
Expected lives		-		5.0 years

Assets Held for Sale (Tables)

12 Months Ended

Apr. 30, 2020

Table Text Block Supplement [Abstract]

Disclosure of Long Lived Assets Held-for-sale [Table Text Block]

Cash and cash equivalents	$	35
Accounts receivable, net		348
Inventories, net		876
Other current assets		88
Property, plant and equipment, net		202
Total assets held for sale	$	1,549

Accounts payable – trade	$	707
Accrued liabilities		315
Other current liabilities		56
Other liabilities		2,253
Total liabilities held for sale	$	3,331

Earnings Per Share (Tables)

12 Months Ended

Apr. 30, 2020

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

Reconciliations of the weighted average shares outstanding for basic and diluted loss per share for the years ended April 30, 2020 and 2019, respectively, were as follows (in thousands):

	For the years ended April 30,
	2020		2019
Basic EPS Shares outstanding (weighted average)		9,073,609		8,916,250
Effect of Dilutive Securities		251,878		242,874
Diluted EPS Shares outstanding		9,325,487		9,159,124

Costs and Estimated Earnings in Excess of Billings (Tables)

12 Months Ended

Apr. 30, 2020

Contractors [Abstract]

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

At April 30, 2020 and 2019, costs and estimated earnings in excess of billings, net, consisted of the following (in thousands):

	2020			2019
Costs and estimated earnings in excess of billings	$	10,460		$	8,278
Billings in excess of costs and estimated earnings		(3,507	)		(1,608	)
Net asset	$	6,953		$	6,670

Inventories (Tables)

12 Months Ended

Apr. 30, 2020

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

Inventories, net at April 30, 2020 and 2019, respectively, consisted of the following (in thousands):

	2020		2019
Raw Materials and Component Parts	$	15,470	$	11,600
Work in Progress		6,104		8,896
Finished Goods		1,384		2,860
	$	22,958	$	23,356

Property, Plant and Equipment and Leases (Tables)

12 Months Ended

Apr. 30, 2020

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

Property, plant and equipment, net at April 30, 2020 and 2019, consisted of the following (in thousands):

	2020			2019
Buildings and building improvements	$	2,692		$	2,692
Machinery, equipment and furniture		57,916			57,157
		60,608			59,849
Less, accumulated depreciation and amortization		(49,341	)		(46,811	)
	$	11,267		$	13,038

Right-of-Use Assets and Lease Liabilities (Tables)

12 Months Ended

Apr. 30, 2020

Disclosure Text Block [Abstract]

Lessee, Operating Lease, Disclosure [Table Text Block]

Effective May 1, 2019, the Company adopted ASU 2016-02. The table below presents ROU assets and lease liabilities recorded on the consolidated balance sheet related to ASU 2016-02 as follows:

	Classification	April 30, 2020
		(in thousands)
Assets
Operating lease ROU assets	ROU assets - leases	$	10,864

Liabilities
Operating lease liabilities (short-term)	Lease liability, current		1,869
Operating lease liabilities (long-term)	Lease liability, non-current		9,444
Total lease liabilities		$	11,313

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

Fiscal Year Ending April 30,	Operating Leases
(in thousands)
2020	$	1,316
2021		1,521
2022		1,436
2023		1,469
2024		1,502
Thereafter		6,349
Total future minimum lease payments	$	13,593

Lessee, Operating Lease, Liability, Maturity [Table Text Block]

Fiscal Year Ending April 30,
(in thousands)

2021		1,919
2022		1,783
2023		1,801
2024		1,834
2025		1,723
Thereafter		5,492
Total lease payments		14,552
Less imputed interest		(3,239	)
Present value of future lease payments		11,313
Less current obligations under leases		(1,869	)
Long-term lease obligations	$	9,444

Marketable Securities (Tables)

12 Months Ended

Apr. 30, 2020

Investments, Debt and Equity Securities [Abstract]

Available-for-sale Securities [Table Text Block]

The cost, gross unrealized gains, gross unrealized losses and fair market value of available-for-sale securities at April 30, 2020 and 2019, respectively, were as follows (in thousands):

	April 30, 2020
			Gross		Gross			Fair
			Unrealized		Unrealized			Market
	Cost		Gains		Losses			Value
Fixed income securities	$	10,081	$	495	$	(6	)	$	10,570

	April 30, 2019
			Gross		Gross			Fair
			Unrealized		Unrealized			Market
	Cost		Gains		Losses			Value
Fixed income securities	$	8,152	$	71	$	(24	)	$	8,199

Unrealized Gain (Loss) on Investments [Table Text Block]

	Less than 12 months					12 Months or more					Total
	Fair		Unrealized			Fair		Unrealized			Fair		Unrealized
	Value		Losses			Value		Losses			Value		Losses
April 30, 2020
Fixed income securities	$	380	$	(6	)	$	-	$	-		$	380	$	(6	)

April 30, 2019
Fixed income securities	$	995	$	(4	)	$	3,349	$	(20	)	$	4,344	$	(24	)

Realized Gain (Loss) on Investments [Table Text Block]

	For the years ended April 30,
	2020			2019
Proceeds	$	3,539		$	1,812
Gross realized gains	$	-		$	3
Gross realized losses	$	(1	)	$	-

Fair Value, by Balance Sheet Grouping [Table Text Block]

Maturities of fixed income securities classified as available-for-sale at April 30, 2020 were as follows (at cost, in thousands):

Current	$	2,610
Due after one year through five years		4,280
Due after five years through ten years		3,191
	$	10,081

Accrued Liabilities (Tables)

12 Months Ended

Apr. 30, 2020

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Accrued liabilities at April 30, 2020 and 2019, respectively, consisted of the following (in thousands):

	2020		2019
Vacation and other compensation	$	1,437	$	1,659
Incentive compensation		107		346
Payroll taxes		379		155
Warranty reserve		527		529
Commissions		345		378
Other		1,187		504
	$	3,982	$	3,571

Employee Benefit Plans (Tables)

12 Months Ended

Apr. 30, 2020

Share-based Payment Arrangement, Option, Activity [Table Text Block]

The following table summarizes information about stock option and SARs activity for the years ended April 30, 2020 and 2019:

	Stock Options and Stock Appreciation Rights
						Weighted Average
				Weighted-		Remaining
				Average		Contractual	Aggregate
	Shares			Exercise Price		Term	Intrinsic Value
Outstanding – April 30, 2018		1,488,000		$	8.93	3.7 years
Granted		162,500			8.50
Exercised		(145,750	)		5.95		$	889,588
Expired or Canceled		(5,000	)		9.55
Outstanding – April 30, 2019		1,499,750		$	9.17	3.0 years	$	6,660,150
Granted		-			-
Exercised		(171,250	)		5.48			781,680
Expired or Canceled		(269,000	)		9.26
Outstanding – April 30, 2020		1,059,500		$	9.74	2.2 years	$	5,416,783
Exercisable		896,275		$	9.85	2.1 years	$	4,739,209
Available for future grants		417,004

Income Taxes (Tables)

12 Months Ended

Apr. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

The Loss before (benefit) provision for income taxes consisted of (in thousands):

	Year Ended April 30,
	2020			2019
U.S.	$	(11,768	)	$	(4,713	)
Foreign		-			2,240
	$	(11,768	)	$	(2,473	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The (benefit) provision for income taxes consisted of the following (in thousands):

	Year Ended April 30,
	2020			2019
Current:
Federal	$	(1,713	)	$	8
Foreign		-			196
State		(37	)		99
Current (benefit) provision		(1,750	)		303
Deferred:
Federal		9			-
Foreign		-			(247	)
State		(1	)		-
Deferred tax (benefit)		8			(247	)

Total (benefit) provision	$	(1,742	)	$	56

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended April 30,
	2020			2019
Statutory rate	$	(2,471	)	$	(519	)
State and local tax		(417	)		(32	)
Valuation allowance on deferred tax assets		2,009			1,419
Effect of foreign operations		-			(51	)
Nondeductible expenses		(134	)		87
Sale of Subsidiary Stock		-			(863	)
Uncertain tax positions		-			101
Nontaxable life insurance cash value increase		(73	)		(120	)
Tax credits		(46	)		(28	)
Change in tax rate		(120	)		225
Impact of CARES Act		(592	)		-
Other items		102			(163	)
Total (benefit) expense	$	(1,742	)	$	56

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred taxes are as follows (in thousands):

	Year Ended April 30,
	2020			2019
Deferred tax assets:
Employee benefits	$	4,794		$	5,092
Inventory		1,904			1,649
Accounts receivable		207			204
Tax credits		1,610			1,300
Other assets		1,073			148
Lease Liability		2,807			-
Capital Loss carry-forward		2,515			2,455
Net operating loss carryforwards		6,185			5,556
Total deferred tax asset		21,095			16,404
Deferred tax liabilities:
Property, plant and equipment		(1,518	)		(1,344	)
Right of use asset		(2,696	)
Other liabilities		(193	)		(343	)
Deferred state income tax		(842	)		(767	)
Net deferred tax asset		15,846			13,950
Valuation allowance		(15,854	)		(13,950	)
Net deferred tax (liability) asset	$	(8	)	$	-

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amounts of unrecognized tax benefits, is as follows (in thousands):

	2020			2019
Balance at the beginning of the fiscal year	$	1,258		$	1,264
Additions based on positions taken in the fiscal year ended April 30, 2020		15			-
Additions based on positions taken in prior years		119			142
Decreases based on positions taken in prior years		(2	)		(119	)
Lapse in statute of limitations		(36	)		(29	)
Balance at the end of the fiscal year	$	1,354		$	1,258

Segment Information (Tables)

12 Months Ended

Apr. 30, 2020

Segment Reporting [Abstract]

Reconciliation of Revenue from Segments to Consolidated [Table Text Block]

	2020			2019
Net revenues:
FEI-NY	$	31,751		$	38,096
FEI-Zyfer		10,914			12,235
Less intersegment revenues		(1,158	)		(822	)
Consolidated revenues	$	41,507		$	49,509

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

Operating loss:
FEI-NY	$	(9,910	)	$	(4,429	)
FEI-Zyfer		(673	)		1,730
Corporate		(339	)		(118	)
Consolidated operating loss	$	(10,922	)	$	(2,817	)

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

	2020			2019
Identifiable assets:
FEI-NY (approximately $1.5 in China in 2019)	$	44,599		$	54,295
FEI-Zyfer		13,344			10,478
less intersegment receivables		(8,586	)		(8,346	)
Corporate		41,919			30,344
Consolidated identifiable assets	$	91,276		$	86,771

Reconciliation of Other Significant Reconciling Items from Segments to Consolidated [Table Text Block]

Depreciation and amortization (allocated):
FEI-NY	$	3,192	$	2,695
FEI-Zyfer		112		92
Corporate		15		15
Consolidated depreciation and amortization expense	$	3,319	$	2,802

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

	2020		2019
Belgium	$	22	$	49
France		-		40
China		713		359
Russia		85		2
Germany		13		36
Italy		169		159
Israel		240		-
Singapore		82		215
Other		441		501
	$	1,765	$	1,361

Product Warranties (Tables)

12 Months Ended

Apr. 30, 2020

Product Warranties Disclosures [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

As of April 30, 2020 and 2019, respectively, changes in the carrying amount of accrued product warranty costs, reported in accrued expenses on the consolidated balance sheets, were as follows (in thousands):

	2020			2019
Balance at beginning of year	$	529		$	520
Warranty costs incurred		(293	)		(398	)
Product warranty accrual		291			407
Balance at end of year	$	527		$	529

Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Apr. 30, 2020

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Change in						Foreign
	Market Value						Currency
	of Marketable						Translation
	Securities						Adjustment			Total
Balance April 30, 2018, net of taxes				$	(125	)	$	(790	)	$	(915	)
Items of other comprehensive income (loss) before reclassification, pretax					174			790			964
Tax effect					(1	)		-			(1	)
Items of other comprehensive income (loss) before reclassification, net of taxes					173			790			963
Reclassification adjustments, pretax **		(3	)
Tax effect		1			(2	)		-			(2	)
Total other comprehensive income (loss), net of taxes					171			790			961
Balance April 30, 2019, net of taxes					46			-			46
Items of other comprehensive income (loss) before reclassification, pretax					443			-			443
Tax effect					-			-			-
Items of other comprehensive income (loss) before reclassification, net of taxes					443			-			443
Reclassification adjustments, pretax **		(1	)
Tax effect		-			1			-			1
Total other comprehensive income (loss), net of taxes					444			-			444
Balance April 30, 2020, net of taxes				$	490		$	-		$	490

**The reclassification adjustments represent net realized gains on the sale or redemption of available-for-sale marketable securities that were reclassified from AOCI to Other income (expense), net.

Summary of Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019	May 01, 2020
Summary of Accounting Policies (Details) [Line Items]
Retained Earnings (Accumulated Deficit)	$ (12,137)	$ (2,111)
Revenues	41,507	49,509
Operating Lease, Right-of-Use Asset	10,864	0	$ 12,100
POC Revenue [Member]
Summary of Accounting Policies (Details) [Line Items]
Revenues	$ 38,000	$ 45,300
Building [Member]
Summary of Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Other Depreciable Assets [Member] \| Minimum [Member]
Summary of Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Other Depreciable Assets [Member] \| Maximum [Member]
Summary of Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	10 years

Summary of Accounting Policies (Details) - Disaggregation of Revenue - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 41,507	$ 49,509
Frequency Electronics Inc New York [Member]
Disaggregation of Revenue [Line Items]
Revenue	31,751	38,096
Frequency Electronics Inc Zyfer [Member]
Disaggregation of Revenue [Line Items]
Revenue	10,914	12,235
Inter Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	(1,158)	(822)
Revenue	(1,158)	(822)
POC Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	37,842	45,329
POC Revenue [Member] \| Frequency Electronics Inc New York [Member]
Disaggregation of Revenue [Line Items]
Revenue	28,720	35,588
POC Revenue [Member] \| Frequency Electronics Inc Zyfer [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,210	9,803
POC Revenue [Member] \| Inter Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	(88)	(62)
POT Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,665	4,180
POT Revenue [Member] \| Frequency Electronics Inc New York [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,031	2,508
POT Revenue [Member] \| Frequency Electronics Inc Zyfer [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,704	2,432
POT Revenue [Member] \| Inter Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ (1,070)	$ (760)

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

Summary of Accounting Policies (Details) - Revenue from External Customers by Products and Services - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Revenue from External Customer [Line Items]
Revenue	$ 41,507	$ 49,509
Satellite Revenue [Member]
Revenue from External Customer [Line Items]
Revenue	20,422	22,810
Government Non-Space Revenue [Member]
Revenue from External Customer [Line Items]
Revenue	16,939	22,771
Other Commercial & Industrial Revenue [Member]
Revenue from External Customer [Line Items]
Revenue	$ 4,146	$ 3,928

Summary of Accounting Policies (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Summary of Accounting Policies (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Expected volatility	0.00%	35.00%
Dividend yield	0.00%	0.00%
Risk-free interest rate	0.00%
Expected lives	0 years	5 years
Minimum [Member]
Summary of Accounting Policies (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Risk-free interest rate		2.81%
Maximum [Member]
Summary of Accounting Policies (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Risk-free interest rate		3.07%

Assets Held for Sale (Details) - USD ($)	May 21, 2019	Apr. 27, 2018	Apr. 30, 2020
FEI-Asia [Member]
Assets Held for Sale (Details) [Line Items]
Proceeds from Sales of Business, Affiliate and Productive Assets	$ 130,000
Disposal Group, Including Discontinued Operation, Revenue	85,000
Gain (Loss) on Disposition of Business	$ (1,000,000)
Gillam Frequency Electronics Inc [Member]
Assets Held for Sale (Details) [Line Items]
Proceeds from Divestiture of Businesses		$ 1,000,000
Financing Receivable, before Allowance for Credit Loss, Noncurrent		$ 1,000,000
Financing Receivable, Allowance for Credit Loss, Current			$ 1,000,000

Assets Held for Sale (Details) - Disclosure of Long Lived Assets Held-for-sale - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Disclosure of Long Lived Assets Held-for-sale [Abstract]
Cash and cash equivalents	$ 0	$ 35
Accounts receivable, net		348
Inventories, net		876
Other current assets		88
Property, plant and equipment, net		202
Total assets held for sale		1,549
Accounts payable – trade		707
Accrued liabilities		315
Other current liabilities		56
Other liabilities		2,253
Total liabilities held for sale		$ 3,331

Earnings Per Share (Details) - shares	12 Months Ended
Earnings Per Share (Details) - shares	Apr. 30, 2020	Apr. 30, 2019
Earnings Per Share [Abstract]
Weighted Average Number of Shares Outstanding, Basic	9,073,609	8,916,250
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	896,375	1,216,000

Earnings Per Share (Details) - Schedule of Earnings Per Share, Basic and Diluted - shares	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Schedule of Earnings Per Share, Basic and Diluted [Abstract]
Basic EPS Shares outstanding (weighted average)	9,073,609	8,916,250
Effect of Dilutive Securities	251,878	242,874
Diluted EPS Shares outstanding	9,325,487	9,159,124

Costs and Estimated Earnings in Excess of Billings (Details) - Contracts Accounted for under Percentage of Completion [Member] - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Costs and Estimated Earnings in Excess of Billings (Details) [Line Items]
Revenues	$ 38,000,000	$ 45,300,000
Anticipated Loss on Contracts	$ 2,400,000	$ 136,000

Costs and Estimated Earnings in Excess of Billings (Details) - Costs and Estimated Earnings in Excess of Billings, Net - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Costs and Estimated Earnings in Excess of Billings, Net [Abstract]
Costs and estimated earnings in excess of billings	$ 10,460	$ 8,278
Billings in excess of costs and estimated earnings	(3,507)	(1,608)
Net asset	$ 6,953	$ 6,670

Inventories (Details) - USD ($) $ in Millions	Apr. 30, 2020	Apr. 30, 2019
Frequency Electronics Inc Zyfer [Member]
Inventories (Details) [Line Items]
Inventory Adjustments	$ 5.0	$ 1.1
Frequency Electronics Inc New York [Member]
Inventories (Details) [Line Items]
Inventory, Work in Process, Net of Reserves	$ 6.6

Inventories (Details) - Schedule of Inventory, Current - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Schedule of Inventory, Current [Abstract]
Raw Materials and Component Parts	$ 15,470	$ 11,600
Work in Progress	6,104	8,896
Finished Goods	1,384	2,860
	$ 22,958	$ 23,356

Property, Plant and Equipment and Leases (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Property, Plant and Equipment [Abstract]
Depreciation	$ 3.3	$ 2.8
Cost of Property Repairs and Maintenance	$ 706,000	$ 309,000

Property, Plant and Equipment and Leases (Details) - Schedule of Property, Plant and Equipment - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Schedule of Property, Plant and Equipment [Abstract]
Buildings and building improvements	$ 2,692	$ 2,692
Machinery, equipment and furniture	57,916	57,157
	60,608	59,849
Less, accumulated depreciation and amortization	(49,341)	(46,811)
	$ 11,267	$ 13,038

Right-of-Use Assets and Lease Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Disclosure Text Block [Abstract]
Operating Leases, Rent Expense	$ 1.6	$ 1.2
Operating Lease, Weighted Average Remaining Lease Term	8 years 109 days
Operating Lease, Weighted Average Discount Rate, Percent	6.19%
Operating Lease, Payments	$ 1.7
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 12.1

Right-of-Use Assets and Lease Liabilities (Details) - Lessee, Operating Lease, Disclosure - USD ($) $ in Thousands	May 01, 2020	Apr. 30, 2020	Apr. 30, 2019
Assets
Operating lease ROU assets	$ 12,100	$ 10,864	$ 0
Liabilities
Operating lease liabilities (short-term)		1,869	0
Operating lease liabilities (long-term)		9,444	$ 0
Total lease liabilities		$ 11,313

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of Future Minimum Rental Payments for Operating Leases $ in Thousands	Apr. 30, 2019 USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
2020	$ 1,316
2021	1,521
2022	1,436
2023	1,469
2024	1,502
Thereafter	6,349
Total future minimum lease payments	$ 13,593

Right-of-Use Assets and Lease Liabilities (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Lessee, Operating Lease, Liability, Maturity [Abstract]
2021	$ 1,919
2022	1,783
2023	1,801
2024	1,834
2025	1,723
Thereafter	5,492
Total lease payments	14,552
Less imputed interest	(3,239)
Present value of future lease payments	11,313
Less current obligations under leases	(1,869)	$ 0
Long-term lease obligations	$ 9,444	$ 0

Marketable Securities (Details) - Schedule of Available-for-sale Securities - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Schedule of Available-for-sale Securities [Abstract]
Cost	$ 10,081	$ 8,152
Gross Unrealized Gains	495	71
Gross Unrealized Losses	(6)	(24)
Fair Market Value	$ 10,570	$ 8,199

Marketable Securities (Details) - Schedule of Unrealized Gain (Loss) on Investments - Fixed Income Securities [Member] - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Marketable Securities (Details) - Schedule of Unrealized Gain (Loss) on Investments [Line Items]
Fair Value, Less than 12 months	$ 380	$ 995
Unrealized Losses, Less than 12 months	(6)	(4)
Fair Value, Morethan 12 months	0	3,349
Unrealized Losses, More than 12 months	0	(20)
Fair Value	380	4,344
Unrealized Losses	$ (6)	$ (24)

Marketable Securities (Details) - Schedule of Realized Gain (Loss) on Investments - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Schedule of Realized Gain (Loss) on Investments [Abstract]
Proceeds	$ 3,539	$ 1,812
Gross realized gains	0	3
Gross realized losses	$ (1)	$ 0

Marketable Securities (Details) - Schedule of Fair Value, by Balance Sheet Grouping - Fixed Income Securities [Member] $ in Thousands	Apr. 30, 2020 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Current	$ 2,610
Due after one year through five years	4,280
Due after five years through ten years	3,191
	$ 10,081

Debt Obligations (Details)	Apr. 12, 2020 USD ($)
Debt Disclosure [Abstract]
Loans Payable to Bank	$ 4,964,810

Accrued Liabilities (Details) - Schedule of Accrued Liabilities - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2018
Schedule of Accrued Liabilities [Abstract]
Vacation and other compensation	$ 1,437	$ 1,659
Incentive compensation	107	346
Payroll taxes	379	155
Warranty reserve	527	529	$ 520
Commissions	345	378
Other	1,187	504
	$ 3,982	$ 3,571

Investment in Morion, Inc. (Details) - Morion Inc [Member] - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Investment in Morion, Inc. (Details) [Line Items]
Cost Method Investment Ownership Percentage	4.60%
Investment Owned, at Cost	$ 800,000
Related Party Transaction, Purchases from Related Party	888,000	$ 437,000
Revenue from Related Parties	85,000	2,000
Accounts Receivable, Related Parties, Current		38,000
Proceeds from Dividends Received	$ 250,000	$ 105,000

Employee Benefit Plans (Details) - USD ($)	12 Months Ended
Employee Benefit Plans (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2017	Apr. 30, 1990
Employee Benefit Plans (Details) [Line Items]
Stock Issued During Period, Value, Employee Benefit Plan (in Dollars)	$ 417,000	$ 412,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	162,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,059,500	1,499,750	1,488,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	896,275
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 9.85
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	171,250	145,750
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	417,004
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount (in Dollars)	$ 300,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 255 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	100,625	104,250
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value (in Dollars)	$ 339,000	$ 403,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value (in Dollars per share)		$ 3.01
Employee Benefits and Share-based Compensation (in Dollars)	1,052,000	$ 1,672,000
Share-based Payment Arrangement, Noncash Expense (in Dollars)	$ 312,000	$ 500,000
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture	1,850	1,100
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	13,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$ 11.38
Share-based Payment Arrangement, Option [Member]
Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Employee Benefits and Share-based Compensation (in Dollars)	$ 110,000	$ 190,000
Share-based Payment Arrangement, Noncash Expense (in Dollars)	$ 141,000	$ 298,000
Stock Appreciation Rights (SARs) [Member]
Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	5 years
Stock Appreciation Rights (SARs) [Member] \| Employees and Directors [Member]
Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	2,384,000	2,384,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,060,000	1,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	900,000	1,216,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 9.85	$ 9.12
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	171,250	145,750
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture	92,212	71,111
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	79,038	74,639
United States Post-Retirement Benefit Plan of US Entity, Defined Benefit [Member]
Employee Benefit Plans (Details) [Line Items]
Stock Issued During Period, Shares, Employee Benefit Plan	39,403	41,211
Stock Issued During Period, Value, Employee Benefit Plan (in Dollars)	$ 417,000	$ 412,000
APIC, Share-based Payment Arrangement, ESPP, Increase for Cost Recognition (in Dollars)	$ 236,000	223,000
Common Stock, Capital Shares Reserved for Future Issuance	507,204
Income Incentive Pool [Member]
Employee Benefit Plans (Details) [Line Items]
Accrued Bonuses (in Dollars)		$ 195,000
Restricted Stock Plan [Member]
Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	0	7,500		375,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercise Price (in Dollars per share)		$ 4.00
Deferred Compensation Agreement [Member]
Employee Benefit Plans (Details) [Line Items]
Deferred Compensation Arrangement with Individual, Description	Under these agreements, each key employee receives specified retirement payments for the remainder of the employee’s life with a minimum payment of ten years’ benefits to either the employee or his or her beneficiaries. The agreements also provide for lump sum payments upon termination of employment without cause and reduced benefits upon early retirement.
Deferred Compensation Arrangement with Individual, Compensation Expense (in Dollars)	$ 640,000	$ 1,300,000

Employee Benefit Plans (Details) - Schedule of Share-based Compensation, Stock Options, Activity - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2018
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Options, Shares Outstanding	1,499,750		1,488,000
Options, Weighted-Average Exercise Price (in Dollars per share)	$ 9.17		$ 8.93
Options, Weighted Average Remaining Contractual Term	2 years 73 days	3 years	3 years 255 days
Options, Aggregate Intrinsic Value (in Dollars)	$ 6,660,150
Options, Shares Exercisable	896,275
Options, Weighted-Average Exercise Price Exercisable (in Dollars per share)	$ 9.85
Options, Weighted Average Remaining Contractual Term Exercisable	2 years 36 days
Options, Aggregate Intrinsic ValueExercisable (in Dollars)	$ 4,739,209
Available for future grants	417,004
Options, Shares Granted	0	162,500
Options, Weighted-Average Exercise Price Granted (in Dollars per share)	$ 0	$ 8.50
Options, Shares Exercised	(171,250)	(145,750)
Options, Weighted-Average Exercise Price Exercised (in Dollars per share)	$ 5.48	$ 5.95
Options, Aggregate Intrinsic Value Exercised (in Dollars)	$ 781,680	$ 889,588
Options, Shares Expired or Canceled	(269,000)	(5,000)
Options, Weighted-Average Exercise Price Expired or Canceled (in Dollars per share)	$ 9.26	$ 9.55
Options, Shares Outstanding	1,059,500	1,499,750
Options, Weighted-Average Exercise Price (in Dollars per share)	$ 9.74	$ 9.17
Options, Aggregate Intrinsic Value (in Dollars)	$ 5,416,783	$ 6,660,150

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Income Taxes (Details) [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 1,900,000
Tax Credit Carryforward, Expiration Year		2023
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	119,000	$ 64,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	60,000	$ 54,000
Decrease in Unrecognized Tax Benefits is Reasonably Possible	1.3
Domestic Tax Authority [Member]
Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	24,600,000
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	16,400,000
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	8,200,000
Tax Credit Carryforward, Amount	10,000,000
Annual Limitation [Member] \| Domestic Tax Authority [Member]
Income Taxes (Details) [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	$ 3,400,000

Income Taxes (Details) - Schedule of Income before Income Tax, Domestic and Foreign - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Schedule of Income before Income Tax, Domestic and Foreign [Abstract]
U.S.	$ (11,768)	$ (4,713)
Foreign	0	2,240
	$ (11,768)	$ (2,473)

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 20
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Income Taxes (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Schedule of Components of Income Tax Expense (Benefit) [Abstract]
Federal	$ (1,713)	$ 8
Foreign	0	196
State	(37)	99
Current (benefit) provision	(1,750)	303
Federal	9	0
Foreign	0	(247)
State	(1)	0
Deferred tax (benefit)	8	(247)
Total (benefit) provision	$ (1,742)	$ 56

Income Taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Statutory rate	$ (2,471)	$ (519)
State and local tax	(417)	(32)
Valuation allowance on deferred tax assets	2,009	1,419
Effect of foreign operations	0	(51)
Nondeductible expenses	(134)	87
Sale of Subsidiary Stock	0	(863)
Uncertain tax positions	0	101
Nontaxable life insurance cash value increase	(73)	(120)
Tax credits	(46)	(28)
Change in tax rate	(120)	225
Impact of CARES Act	(592)	0
Other items	102	(163)
Total (benefit) expense	$ (1,742)	$ 56

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Deferred tax assets:
Employee benefits	$ 4,794	$ 5,092
Inventory	1,904	1,649
Accounts receivable	207	204
Tax credits	1,610	1,300
Other assets	1,073	148
Lease Liability	2,807	0
Capital Loss carry-forward	2,515	2,455
Net operating loss carryforwards	6,185	5,556
Total deferred tax asset	21,095	16,404
Deferred tax liabilities:
Property, plant and equipment	(1,518)	(1,344)
Right of use asset	(2,696)
Other liabilities	(193)	(343)
Deferred state income tax	(842)	(767)
Net deferred tax asset	15,846	13,950
Valuation allowance	(15,854)	(13,950)
Net deferred tax (liability) asset	$ (8)	$ 0

Income Taxes (Details) - Schedule of Unrecognized Tax Benefits Roll Forward - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Schedule of Unrecognized Tax Benefits Roll Forward [Abstract]
Balance at the beginning of the fiscal year	$ 1,258	$ 1,264
Additions based on positions taken in the fiscal year ended April 30, 2020	15	0
Additions based on positions taken in prior years	119	142
Decreases based on positions taken in prior years	(2)	(119)
Lapse in statute of limitations	(36)	(29)
Balance at the end of the fiscal year	$ 1,354	$ 1,258

Segment Information (Details)	12 Months Ended
Segment Information (Details)	Apr. 30, 2020	Apr. 30, 2019
Segment Information (Details) [Line Items]
Number of Reportable Segments	2
Number of Operating Segments	2
Frequency Electronics Inc New York [Member]
Segment Information (Details) [Line Items]
Number Of Principal Markets	3
Customer Concentration Risk [Member] \| U.S. Government and U.S. Government Subcontractors [Member] \| Revenue Benchmark [Member]
Segment Information (Details) [Line Items]
Concentration Risk, Percentage	83.00%	87.00%

Segment Information (Details) - Reconciliation of Revenue from Segments to Consolidated - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Net revenues:
Revenues	$ 41,507	$ 49,509
Frequency Electronics Inc New York [Member]
Net revenues:
Revenues	31,751	38,096
Frequency Electronics Inc Zyfer [Member]
Net revenues:
Revenues	10,914	12,235
Inter Segment [Member]
Net revenues:
Revenues	$ (1,158)	$ (822)

Segment Information (Details) - Reconciliation of Operating Profit (Loss) from Segments to Consolidated - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Operating loss:
Operating profit (loss)	$ (10,922)	$ (2,817)
Frequency Electronics Inc New York [Member]
Operating loss:
Operating profit (loss)	(9,910)	(4,429)
Frequency Electronics Inc Zyfer [Member]
Operating loss:
Operating profit (loss)	(673)	1,730
Corporate Segment [Member]
Operating loss:
Operating profit (loss)	$ (339)	$ (118)

Segment Information (Details) - Schedule of Reconciliation of Assets from Segment to Consolidated - USD ($) $ in Thousands	Apr. 30, 2020	Apr. 30, 2019
Identifiable assets:
Identifiable Assets	$ 91,276	$ 86,771
Identifiable Assets	(91,276)	(86,771)
Frequency Electronics Inc New York [Member]
Identifiable assets:
Identifiable Assets	44,599	54,295
Identifiable Assets	(44,599)	(54,295)
Frequency Electronics Inc Zyfer [Member]
Identifiable assets:
Identifiable Assets	13,344	10,478
Identifiable Assets	(13,344)	(10,478)
Inter Segment [Member]
Identifiable assets:
Identifiable Assets	8,586	8,346
Identifiable Assets	(8,586)	(8,346)
Corporate Segment [Member]
Identifiable assets:
Identifiable Assets	41,919	30,344
Identifiable Assets	$ (41,919)	$ (30,344)

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (bb)
-URI http://asc.fasb.org/extlink&oid=121559654&loc=d3e5710-111685

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599