0001185185-24-000753 | 10-K | XBRL Viewer | Frequency Electronics INC

Restricted Assets Disclosure [Text Block]

11. Restricted Cash

As of April 30, 2024 restricted cash consisted of approximately $945,000 related to a letter of credit required for contractual restrictions during the period of performance for one of the Company’s contracts. There was no restricted cash in the prior fiscal year. Restricted cash is classified as current or non-current based on the remaining performance period of the contract.

A reconciliation of cash and cash equivalents and restricted cash from the condensed consolidated balance sheets to the condensed consolidated statements of cash flows is shown below (in thousands):

	April 30, 2024		April 30, 2023
Cash and cash equivalents	$	18,320	$	12,049
Restricted cash		945		-
Total cash and cash equivalents and restricted cash	$	19,265	$	12,049

Accrued Liabilities (Details) - Schedule of Accrued Liabilities - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Schedule Of Accrued Liabilities Abstract
Vacation and other compensation	$ 1,519	$ 1,408
Incentive compensation	978	175
Payroll taxes	370	341
Warranty reserve	542	529
Commissions	85	197
Deferred compensation payable	600	762
Other	671	522
	$ 4,765	$ 3,934

Product Warranties (Tables)

12 Months Ended

Apr. 30, 2024

Product Warranties Disclosures [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

As of April 30, 2024 and 2023, 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):

	2024			2023
Balance at beginning of year	$	529		$	519
Warranty costs incurred		(390	)		(499	)
Product warranty accrual		403			509
Balance at end of year	$	542		$	529

Audit Information	12 Months Ended
Audit Information	Apr. 30, 2024
Auditor [Table]
Auditor Name	GRANT THORNTON LLP
Auditor Firm ID	248
Auditor Location	Melville, NY

Segment Information (Details) - Schedule of Reconciliation of Assets from Segment to Consolidated - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Identifiable assets:
Identifiable Assets	$ 83,253	$ 74,496
Frequency Electronics Inc New York [Member]
Identifiable assets:
Identifiable Assets	36,512	39,005
Frequency Electronics Inc Zyfer [Member]
Identifiable assets:
Identifiable Assets	15,696	10,699
Inter Segment [Member]
Identifiable assets:
Identifiable Assets	(237)	(58)
Corporate Segment [Member]
Identifiable assets:
Identifiable Assets	$ 31,282	$ 24,850

Amount of asset recognized for present right to economic benefit.

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Income Tax Disclosure [Text Block]

Restricted Cash (Details) - Reconciliation of Cash and Cash Equivalents And Restricted Cash - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022
Reconciliation Of Cash And Cash Equivalents And Restricted Cash Abstract
Cash and cash equivalents	$ 18,320	$ 12,049
Restricted cash	945	0
Total cash and cash equivalents and restricted cash	$ 19,265	$ 12,049	$ 11,561

Income Taxes

12 Months Ended

Apr. 30, 2024

Income Tax Disclosure [Abstract]

13. Income Taxes

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

	Fiscal Year Ended April 30,
	2024			2023
Current:
Federal	$	(127	)	$	61
State		(3	)		13
Current (benefit) provision		(130	)		74
Deferred:
Federal		-			-
State		-			-
Deferred tax (benefit) provision		-			-

Total (benefit) provision	$	(130	)	$	74

The following table reconciles the reported income tax provision with the amount computed using the federal statutory income tax rate (in thousands):

	Fiscal Year Ended April 30,
	2024			2023
Statutory rate	$	1,147		$	(1,140	)
State and local tax		167			110
Valuation allowance on deferred tax assets		(1,060	)		(1,701	)
Nondeductible expenses		4			(9	)
Uncertain tax positions		(127	)		7
Nontaxable life insurance cash value increase		(63	)		(49	)
Taxable life insurance gain		-			8
Capital loss		(8	)		2,251
Stock compensation		106			173
Tax credits		(16	)		(27	)
Change in tax rate		(244	)		362
Other items		(36	)		89
Total (benefit) provision	$	(130	)	$	74

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

	Fiscal Year Ended April 30,
	2024			2023
Deferred tax assets:
Employee benefits	$	2,826		$	2,739
Inventory		2,536			2,507
Accounts receivable		70			78
Tax credits		2,173			2,164
Other assets		984			1,001
Lease liability		1,547			1,834
Capital loss carry-forward		212			223
Research & development		1,104			570
Net operating loss carryforwards		6,320			8,039
Total deferred tax asset		17,772			19,155
Deferred tax liabilities:
Property, plant and equipment		(191	)		(251	)
Right of use asset		(1,510	)		(1,773	)
Other liabilities		(61	)		(81	)
Deferred state income tax		(791	)		(771	)
Net deferred tax asset		15,219			16,279
Valuation allowance		(15,227	)		(16,287	)
Net deferred tax liability	$	(8	)	$	(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, 2024 and 2023, 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 fiscal year ended April 30, 2024, the valuation allowance decreased by approximately $1.1 million from the prior fiscal year primarily due a decrease in the net deferred tax asset for which no tax benefit was provided.

The Company has a net deferred tax liability related to the tax effect of differences between financial reporting and tax basis 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, 2024, the Company has U.S. federal net operating losses of $24.2 million of which $8.5 million begins to expire in fiscal years 2025 through 2038, including $2.0 million which is subject to annual limitation under Internal Revenue Code § 382. The remaining U.S. federal net operating losses of $15.7 million have an indefinite carry-forward period. The U.S. federal capital loss carry-forward of $0.8 million expires in fiscal years 2025 and 2028. U.S. federal R&D credits of $1.0 million begin to expire in fiscal years 2036 through 2040. The Company also has state net operating loss carryforwards, 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):

	2024			2023
Balance at the beginning of the fiscal year	$	230		$	230
Additions based on positions taken in the current year		-			-
Additions based on positions taken in prior years		-			-
Decreases based on positions taken in prior years		-			-
Lapse in statute of limitations		(119	)		-
Balance at the end of the fiscal year	$	111		$	230

The entire amount reflected in the above table at April 30, 2024, if recognized, would reduce our effective tax rate. As of April 30, 2024, and 2023, the Company had $0 and $8,325, respectively, accrued for the payment of interest and penalties. For the fiscal years ended April 30, 2024 and 2023, the Company recognized interest of $(8,325) and $7,149, 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 $0 will be recognized in 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 2020 and prior. Net operating losses and tax attributes generated in closed years and utilized in open years are subject to adjustment by the tax authorities.

The entire disclosure for income tax.

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Long-Term Contracts or Programs Disclosure [Text Block]

Income Taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Schedule Of Effective Income Tax Rate Reconciliation Abstract
Statutory rate	$ 1,147	$ (1,140)
State and local tax	167	110
Valuation allowance on deferred tax assets	(1,060)	(1,701)
Nondeductible expenses	4	(9)
Uncertain tax positions	(127)	7
Nontaxable life insurance cash value increase	(63)	(49)
Taxable life insurance gain	0	8
Capital loss	(8)	2,251
Stock compensation	106	173
Tax credits	(16)	(27)
Change in tax rate	(244)	362
Other items	(36)	89
Total (benefit) provision	$ (130)	$ 74

Contract Assets and Liabilities

12 Months Ended

Apr. 30, 2024

Contractors [Abstract]

3. Contract Assets and Liabilities

At April 30, 2024 and 2023, contract assets and liabilities, consisted of the following (in thousands):

	April 30, 2024			April 30, 2023

Contract Assets	$	10,523		$	10,009
Contract Liabilities	$	(21,639	)	$	(18,586	)

Contract assets and contract liabilities at April 30, 2022, were $8,857 and ($11,098), respectively.

Contract assets primarily relate to the Company’s rights to consideration for work completed but not billed at the reporting date on contracts with customers. Contract assets are transferred to accounts receivable when the rights become unconditional. Contract liabilities primarily relate to contracts where advance payments or deposits have been received, but performance obligations have not yet been satisfied, and therefore, revenue has not been recognized. In fiscal year 2024, we recognized $15.8 million of our contract liabilities at April 30, 2023 as revenue. In fiscal year 2023, we recognized $7.1 million of our contract liabilities at April 30, 2022 as revenue. If contract losses are anticipated, a loss provision is recorded for the full amount of such losses when they are determinable. Total contract losses for the fiscal years ended April 30, 2024 and 2023 were approximately $3.1 million and $429,000, respectively. The liability for contract losses is presented as loss provision accrual within the consolidated balance sheets.

The entire disclosure for long-term contracts or programs.

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Product Warranties Disclosures [Abstract]

Product Warranties

12 Months Ended

Apr. 30, 2024

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, 2024 and 2023, 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):

	2024			2023
Balance at beginning of year	$	529		$	519
Warranty costs incurred		(390	)		(499	)
Product warranty accrual		403			509
Balance at end of year	$	542		$	529

Income Taxes (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Current:
Federal	$ (127)	$ 61
State	(3)	13
Current (benefit) provision	(130)	74
Deferred:
Federal	0	0
State	0	0
Deferred tax (benefit) provision	0	0
Total (benefit) provision	$ (130)	$ 74

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Apr. 30, 2022	$ 9,298	$ 57,956	$ (20,120)	$ (6)	$ (440)	$ 46,688
Balance (in Shares) at Apr. 30, 2022	9,298,178			1,375
Contribution of stock to 401(k) plan	$ 62	351		$ 3		416
Contribution of stock to 401(k) plan (in Shares)	61,897			(634)
Stock-based compensation expense	$ 14	183				197
Stock-based compensation expense (in Shares)	13,701
Other comprehensive income, net of tax					440	440
Dividends paid		(9,354)				(9,354)
Net income (loss)			(5,501)			(5,501)
Balance at Apr. 30, 2023	$ 9,374	49,136	(25,621)	$ (3)	0	32,886
Balance (in Shares) at Apr. 30, 2023	9,373,776			741
Contribution of stock to 401(k) plan	$ 59	455				514
Contribution of stock to 401(k) plan (in Shares)	58,987
Stock-based compensation expense	$ 79	743				822
Stock-based compensation expense (in Shares)	78,797
Net income (loss)			5,594			5,594
Balance at Apr. 30, 2024	$ 9,512	$ 50,334	$ (20,027)	$ (3)	$ 0	$ 39,816
Balance (in Shares) at Apr. 30, 2024	9,511,560			741

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount after tax and reclassification adjustments of other comprehensive income (loss).

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-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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Property, Plant and Equipment [Abstract]

Right-of-Use Assets and Lease Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Disclosure Text Block [Abstract]
Operating Lease, Expense	$ 1.9	$ 1.9
Variable Lease, Cost	0.4	0.4
Operating Lease, Payments	$ 1.8	$ 1.9
Operating Lease, Weighted Average Remaining Lease Term	4 years 10 months 24 days	5 years 7 months 6 days
Operating Lease, Weighted Average Discount Rate, Percent	6.31%	6.23%

Property, Plant and Equipment, Net

12 Months Ended

Apr. 30, 2024

Property, Plant and Equipment Disclosure [Text Block]

5. Property, Plant and Equipment, net

Property, plant and equipment, net, at April 30, 2024 and 2023, consisted of the following (in thousands):

	April 30, 2024			April 30, 2023

Buildings and building improvements	$	2,616		$	2,597
Machinery, equipment and furniture		61,943			60,792
		64,559			63,389
Less accumulated depreciation		(58,121	)		(56,296	)
	$	6,438		$	7,093

Depreciation and amortization expense was $2.1 million and $2.4 million for the fiscal years ended April 30, 2024 and 2023, respectively.

Product Warranties (Details)	12 Months Ended
Product Warranties (Details)	Apr. 30, 2024
Product Warranties Disclosures [Abstract]
Standard Product Warranty Description	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.

Restricted Cash (Details)	Apr. 30, 2024 USD ($)
Disclosure Text Block Supplement [Abstract]
Restricted Cash	$ 945,000

Contract Assets and Liabilities (Details) - Costs and Estimated Earnings in Excess of Billings, Net - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022
Costs And Estimated Earnings In Excess Of Billings Net Abstract
Contract Assets	$ 10,523	$ 10,009	$ 8,857
Contract Liabilities	$ (21,639)	$ (18,586)	$ (11,098)

Employee Benefit Plans (Details) - USD ($)	12 Months Ended
Employee Benefit Plans (Details) - USD ($)	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022
Employee Benefit Plans (Details) [Line Items]
Stock Issued During Period, Value, Employee Benefit Plan	$ 514,000	$ 416,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in Shares)	86,000	243,625	429,125
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in Shares)	746,920
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares (in Shares)		35,625
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value		$ 106,000
Employee Benefits and Share-Based Compensation	$ 756,000	$ 1,054,000
Shares Issued, Shares, Share-Based Payment Arrangement, before Forfeiture (in Shares)	3,300	1,300
Share-Based Payment Arrangement, Noncash Expense	$ 822,000	$ 197,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 521,000	124,000
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	$ 0	2,000
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, Total Grants from Inception, Gross (in Shares)	2,385,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in Shares)	86,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in Shares)	86,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 13.01
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in Shares)	157,625
Restricted Stock Units (RSUs) [Member]
Employee Benefit Plans (Details) [Line Items]
Employee Benefits and Share-Based Compensation	$ 487,000	186,000
Share-Based Payment Arrangement, Noncash Expense	$ 301,000	$ 200
Performance Shares [Member]
Employee Benefit Plans (Details) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	4 years
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 (in Shares)	58,987	61,897
Stock Issued During Period, Value, Employee Benefit Plan	$ 514,000	$ 413,000
APIC, Share-Based Payment Arrangement, ESPP, Increase for Cost Recognition	$ 455,000	$ 351,000
Common Stock, Capital Shares Reserved for Future Issuance (in Shares)	495,395	499,328
Income Incentive Pool [Member]
Employee Benefit Plans (Details) [Line Items]
Accrued Bonuses	$ 489,000	$ 175,000
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	$ 219,000	$ 643,000

Marketable Securities

12 Months Ended

Apr. 30, 2024

Investments, Debt and Equity Securities [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

7. Marketable Securities

During the fiscal year ended April 30, 2024, the Company had no holdings related to Marketable Securities. The Company liquidated all holdings related to Marketable Securities during the fiscal year ended April 30, 2023.

Proceeds from the sale or redemption of available-for-sale securities and the resulting gross realized gains and losses included in the determination of net income (loss) for the year ended April 30, 2023, were as follows (in thousands):

	For the year ended April 30,
	2023
Proceeds	$	10,967
Gross realized gains	$	-
Gross realized losses	$	(784	)

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Apr. 30, 2024	Jul. 24, 2024	Oct. 31, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Apr. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	DOCUMENTS INCORPORATED BY REFERENCE: PART III incorporates information by reference from the definitive proxy statement to be filed with the Securities and Exchange Commission with respect to the Annual Meeting of Stockholders to be held on or about October 8, 2024.
Entity Information [Line Items]
Entity Registrant Name	FREQUENCY ELECTRONICS, INC.
Entity Central Index Key	0000039020
Entity File Number	1-8061
Entity Tax Identification Number	11-1986657
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--04-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 34,200,000
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	55 CHARLES LINDBERGH BLVD.
Entity Address, City or Town	MITCHEL FIELD
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11553
Entity Phone Fax Numbers [Line Items]
City Area Code	516
Local Phone Number	794-4500
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock (par value $1.00 per share)
Trading Symbol	FEIM
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		9,537,284

Earnings Per Share (Details) - shares	12 Months Ended
Earnings Per Share (Details) - shares	Apr. 30, 2024	Apr. 30, 2023
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	86,000	243,625

Property, Plant and Equipment, Net (Details) - USD ($) $ in Millions	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 2.1	$ 2.4

Income Taxes (Details) - Schedule of Unrecognized Tax Benefits Roll Forward - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Schedule Of Unrecognized Tax Benefits Roll Forward Abstract
Balance at the beginning of the fiscal year	$ 230	$ 230
Additions based on positions taken in the current year	0	0
Additions based on positions taken in prior years	0	0
Decreases based on positions taken in prior years	0	0
Lapse in statute of limitations	(119)	0
Balance at the end of the fiscal year	$ 111	$ 230

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Income Statement [Abstract]
Revenues	$ 55,274	$ 40,777
Cost of revenues	36,691	32,928
Gross margin	18,583	7,849
Selling and administrative expenses	10,184	9,372
Research and development expenses	3,380	3,149
Operating income (loss)	5,019	(4,672)
Other income (expense):
Income (loss) on investments	561	(606)
Interest expense	(109)	(156)
Other income (expense), net	(7)	7
Income (loss) before (benefit) provision from income taxes	5,464	(5,427)
(Benefit) provision from income taxes	(130)	74
Net income (loss)	$ 5,594	$ (5,501)
Net income (loss) per common share:
Basic and diluted earnings (loss) per share (in Dollars per share)	$ 0.59	$ (0.59)
Weighted average shares outstanding:
Basic and diluted (in Shares)	9,431	9,337
Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)	$ 5,594	$ (5,501)
Unrealized gain on marketable securities:
Change in market value of marketable securities before reclassification, net of tax	0	(179)
Reclassification adjustment for realized gains included in net income, net of tax	0	619
Total unrealized gain on marketable securities, net of tax	0	440
Comprehensive income (loss)	$ 5,594	$ (5,061)

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Income Taxes (Details) [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 1,100,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	0	$ 8,325
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	(8,325)	7,149
Tax Adjustments, Settlements, and Unusual Provisions		$ 0
Research Tax Credit Carryforward [Member]
Income Taxes (Details) [Line Items]
Tax Credit Carryforward, Amount	1,000,000
Domestic Tax Jurisdiction [Member]
Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	24,200,000
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	8,500,000
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	15,700,000
Tax Credit Carryforward, Amount	800,000
Domestic Tax Jurisdiction [Member] \| Annual Limitation [Member]
Income Taxes (Details) [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	$ 2,000,000

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 5,594	$ (5,501)

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Employee Benefit Plans

12 Months Ended

Apr. 30, 2024

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. 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 fiscal years ended April 30, 2024 and 2023, the Company contributed 58,987 and 61,897 shares of common stock, respectively. The approximate value of these shares at the date of contribution was $514,000 and $413,000 in fiscal years 2024 and 2023, respectively. Contributed shares are drawn from the Company’s common stock and during fiscal years 2024 and 2023, such transactions increased additional paid in capital by $455,000 and $351,000, respectively. As of April 30, 2024, the plan held a total of 495,395 shares, which were allocated to the accounts of the individual participants. As of April 30, 2023, the plan held a total of 499,328 shares, which were allocated to the accounts of the individual participants.

Income Incentive Pool:

The Company maintains incentive bonus programs for certain employees that 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 the formula is based on consolidated pre-tax profits, bookings, and revenue. The incentive bonus recorded for the fiscal year ended April 30, 2024 was $489,000. The incentive bonus recorded for the fiscal year ended April 30, 2023 was $175,000.

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 plans, Incentive Stock Option plans, and Stock Appreciation Rights (“SAR”) plans. Under these plans, options or SARs are granted at the discretion of the Stock Option Committee or the Compensation Committee of the Board of Directors 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 SARs vest over a four-year period from the date of grant. The options and SARs generally expire ten years after the date of grant (the most recent SARs awards, beginning in fiscal year 2017, 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, 2024, eligible employees and directors had been granted total SARs representing approximately 2,385,000 shares of the Company’s common stock, of which approximately 86,000 shares were outstanding and approximately 86,000 shares with a weighted average exercise price of $13.01 were exercisable. There were no SARs granted during the fiscal year 2024. When the SARs become exercisable, the Company will settle the SARs by issuing to exercising recipients the number of shares of stock from common stock or 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 SARs 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 fiscal year ended April 30, 2024, no employees exercised SARs and no shares were granted. There were 157,625 shares returned to the pool of available shares and may be used for future grants under the Plan. Forfeitures are recorded as they occur.

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, 2024 and 2023:

	Stock Options and Stock Appreciation Rights
									Weighted Average
				Weighted-Average		Grant Date			Remaining	Aggregate
	Shares			Exercise Price		Fair Value			Contractual Term	Intrinsic Value
Outstanding – April 30, 2022		429,125		$	9.94	$	4,264,749		1.3 years	$	2,141,905
Granted		-			-		-
Exercised		-			-		-
Expired or canceled		(185,500	)		8.84		(1,639,970	)
Outstanding – April 30, 2023		243,625		$	10.77	$	2,624,779		0.8 years	$	1,592,089
Granted		-			-		-
Exercised		-			-		-
Expired or canceled		(157,625	)		9.56		(1,506,139	)
Outstanding – April 30, 2024		86,000		$	13.01	$	1,118,640		0.9 years	$	-
Available for future grants		746,920

As of April 30, 2024 and 2023, respectively, there were no unrecognized compensation cost related to non-vested options and SARs under the plans.

During the fiscal year ended April 30, 2024 there were no shares that vested. During the fiscal year ended April 30, 2023, 35,625 shares vested, the fair value of which was approximately $106,000.

Stock-based compensation costs, for options and SARs, included in the cost of revenues of programs on which the Company recognizes revenue under the POC method were approximately $0 and $2,000 for the fiscal years ended April 30, 2024 and 2023, respectively. There was no stock-based compensation expense included in selling and administrative expenses related to options and SARs during the fiscal years ended April 30, 2024 and 2023, respectively.

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

Restricted Stock Plan and Other Issuances:

Under the 2005 Stock Award Plan the Company began issuing Restricted Stock Units (“RSUs”) to eligible employees in fiscal year 2020. The fair value of these awards is equivalent to the market value of the Company’s common stock on the grant date and vests over a period of time. On the applicable vesting date, the holder of an RSU becomes entitled to share of the Company’s common stock. A portion of the RSUs awarded will vest annually until fiscal year 2028, the remaining represent awards that cliff vest in fiscal year 2029.

During the fiscal year ended April 30, 2024 and 2023, the Company issued 3,300 shares of common stock and 1,300 shares of common stock, respectively, to select employees for milestone years of service to the Company. These shares were issued under the 2005 Stock Award Plan, are shares of the Company’s common stock, and are fully vested at time of issuance.

In fiscal year 2021 the Company elected to issue Performance Stock Units (“PSUs”). The fair value of these awards is equivalent to the market value of the Company’s common stock on the grant date and requires an assessment of the probability that the specified performance criteria will be achieved, which is updated at each reporting date. PSUs are not shares of the Company’s common stock and do not have any rights or privileges thereof, including voting or dividend rights. On the applicable vesting date, subject to the attainment of the specified performance criteria, the holder of a PSU becomes entitled to a share of the Company’s common stock. PSUs are subject to certain restrictions and forfeiture provisions, in addition to performance vesting conditions, prior to vesting. The PSUs awarded will vest, subject to specified performance criteria, annually until fiscal year 2028.

Stock-based compensation costs, related to RSUs and PSUs, included in the cost of revenues of programs on which the Company recognizes revenue under the POC method were approximately $487,000 and $186,000 for the fiscal years ended April 30, 2024 and 2023, respectively. Stock-based compensation expense, for RSUs and PSUs, included in selling and administrative expenses were approximately $301,000 and $200 for the fiscal years ended April 30, 2024 and 2023, respectively. The fair value of RSUs and PSUs vested were approximately $521,000 and $124,000 for the fiscal years ended April 30, 2024 and 2023, respectively.

The following table summarizes activity for the RSUs and PSUs awards that reduce available capacity under the 2005 Stock Award Plan for the fiscal years ended April 30, 2024 and 2023:

				Weighted-Average
	Shares			Grant Date Fair Value
Balance – April 30, 2022		65,609		$	10.26
Granted		265,000			6.29
Vested		(12,401	)		10.01
Forfeited		(24,812	)		9.90
Balance – April 30, 2023		293,396		$	6.64
Granted		309,232			7.18
Vested		(75,497	)		6.90
Forfeited		(52,562	)		6.58
Balance – April 30, 2024		474,569		$	6.94

As of April 30, 2024, all performance conditions related to substantially all outstanding PSUs have been met. The PSU’s will continue to vest, the same as RSUs, annually 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. Annual amounts relating to these plans are recorded based on actuarial projections, which include various actuarial assumptions, including discount rates, mortality rates, assumed rates of return compensation increases, and turnover rates. The actuarial assumptions used to determine deferred compensation liabilities and expense are reviewed annually and modified based on current economic conditions and trends. The discount rate used to measure obligations is based on a corporate bond rate yield curve that matches projected future benefit payments.

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 fiscal year ended April 30, 2024 was approximately $219,000. Deferred compensation expense charged to selling and administrative expenses during the fiscal year ended April 30, 2023 was approximately $643,000.

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.

Earnings Per Share (Tables)

12 Months Ended

Apr. 30, 2024

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 earnings (loss) per share for the fiscal years ended April 30, 2024 and 2023, respectively, were as follows:

	For the Fiscal Years Ended April 30,
	2024		2023
Weighted average shares outstanding:
Basic EPS Shares outstanding (weighted average)		9,431,264		9,337,444
Effect of Dilutive Securities		**		**
Diluted EPS Shares outstanding		9,431,264		9,337,444

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Schedule Of Deferred Tax Assets And Liabilities Abstract
Employee benefits	$ 2,826	$ 2,739
Inventory	2,536	2,507
Accounts receivable	70	78
Tax credits	2,173	2,164
Other assets	984	1,001
Lease liability	1,547	1,834
Capital loss carry-forward	212	223
Research & development	1,104	570
Net operating loss carryforwards	6,320	8,039
Total deferred tax asset	17,772	19,155
Property, plant and equipment	(191)	(251)
Right of use asset	(1,510)	(1,773)
Other liabilities	(61)	(81)
Deferred state income tax	(791)	(771)
Net deferred tax asset	15,219	16,279
Valuation allowance	(15,227)	(16,287)
Net deferred tax liability	$ (8)	$ (8)

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Apr. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Restricted Cash (Tables)

12 Months Ended

Apr. 30, 2024

Restrictions on Cash and Cash Equivalents [Table Text Block]

A reconciliation of cash and cash equivalents and restricted cash from the condensed consolidated balance sheets to the condensed consolidated statements of cash flows is shown below (in thousands):

	April 30, 2024		April 30, 2023
Cash and cash equivalents	$	18,320	$	12,049
Restricted cash		945		-
Total cash and cash equivalents and restricted cash	$	19,265	$	12,049

Income Taxes (Tables)

12 Months Ended

Apr. 30, 2024

Income Tax Disclosure [Abstract]

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

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

	Fiscal Year Ended April 30,
	2024			2023
Current:
Federal	$	(127	)	$	61
State		(3	)		13
Current (benefit) provision		(130	)		74
Deferred:
Federal		-			-
State		-			-
Deferred tax (benefit) provision		-			-

Total (benefit) provision	$	(130	)	$	74

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

The following table reconciles the reported income tax provision with the amount computed using the federal statutory income tax rate (in thousands):

	Fiscal Year Ended April 30,
	2024			2023
Statutory rate	$	1,147		$	(1,140	)
State and local tax		167			110
Valuation allowance on deferred tax assets		(1,060	)		(1,701	)
Nondeductible expenses		4			(9	)
Uncertain tax positions		(127	)		7
Nontaxable life insurance cash value increase		(63	)		(49	)
Taxable life insurance gain		-			8
Capital loss		(8	)		2,251
Stock compensation		106			173
Tax credits		(16	)		(27	)
Change in tax rate		(244	)		362
Other items		(36	)		89
Total (benefit) provision	$	(130	)	$	74

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

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

	Fiscal Year Ended April 30,
	2024			2023
Deferred tax assets:
Employee benefits	$	2,826		$	2,739
Inventory		2,536			2,507
Accounts receivable		70			78
Tax credits		2,173			2,164
Other assets		984			1,001
Lease liability		1,547			1,834
Capital loss carry-forward		212			223
Research & development		1,104			570
Net operating loss carryforwards		6,320			8,039
Total deferred tax asset		17,772			19,155
Deferred tax liabilities:
Property, plant and equipment		(191	)		(251	)
Right of use asset		(1,510	)		(1,773	)
Other liabilities		(61	)		(81	)
Deferred state income tax		(791	)		(771	)
Net deferred tax asset		15,219			16,279
Valuation allowance		(15,227	)		(16,287	)
Net deferred tax liability	$	(8	)	$	(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):

	2024			2023
Balance at the beginning of the fiscal year	$	230		$	230
Additions based on positions taken in the current year		-			-
Additions based on positions taken in prior years		-			-
Decreases based on positions taken in prior years		-			-
Lapse in statute of limitations		(119	)		-
Balance at the end of the fiscal year	$	111		$	230

Inventories (Tables)

12 Months Ended

Apr. 30, 2024

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

Inventories at April 30, 2024 and 2023, consisted of the following (in thousands):

	April 30, 2024		April 30, 2023
Raw materials and component parts	$	14,939	$	12,460
Work in progress		8,035		7,547
Finished goods		457		519
	$	23,431	$	20,526

Segment Information (Details) $ in Thousands	12 Months Ended
Segment Information (Details) $ in Thousands	Apr. 30, 2024 USD ($)	Apr. 30, 2023 USD ($)
Segment Information (Details) [Line Items]
Number of Reportable Segments	2
Number of Operating Segments	2
Revenues	$ 55,274	$ 40,777
Customer Concentration Risk [Member] \| U.S. Government and U.S. Government Subcontractors [Member] \| Revenue Benchmark [Member]
Segment Information (Details) [Line Items]
Concentration Risk, Percentage	98.00%	95.00%
Frequency Electronics Inc New York [Member]
Segment Information (Details) [Line Items]
Number Of Principal Markets	3
Frequency Electronics Inc New York [Member] \| Customer One [Member]
Segment Information (Details) [Line Items]
Revenues	$ 7,500	$ 7,300
Frequency Electronics Inc New York [Member] \| Customer Two [Member]
Segment Information (Details) [Line Items]
Revenues	10,900	5,800
Frequency Electronics Inc New York [Member] \| Customer Three [Member]
Segment Information (Details) [Line Items]
Revenues	4,700	5,100
Frequency Electronics Inc New York [Member] \| Customer Four [Member]
Segment Information (Details) [Line Items]
Revenues	4,500	4,000
Frequency Electronics Inc Zyfer [Member] \| Customer One [Member]
Segment Information (Details) [Line Items]
Revenues	4,200	4,000
Frequency Electronics Inc Zyfer [Member] \| Customer Two [Member]
Segment Information (Details) [Line Items]
Revenues	$ 5,200	$ 1,500

Accrued Liabilities

12 Months Ended

Apr. 30, 2024

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

9. Accrued Liabilities

Accrued liabilities at April 30, 2024 and 2023, respectively, consisted of the following (in thousands):

	2024		2023
Vacation and other compensation	$	1,519	$	1,408
Incentive compensation		978		175
Payroll taxes		370		341
Warranty reserve		542		529
Commissions		85		197
Deferred compensation payable		600		762
Other		671		522
	$	4,765	$	3,934

Right-of-Use Assets and Lease Liabilities (Details) - Lease, Cost - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Assets
Operating lease ROU assets	$ 6,036	$ 7,382
Liabilities
Operating lease liabilities (short-term)	1,640	1,753
Operating lease liabilities (long-term)	4,545	5,883
Total lease liabilities	$ 6,185	$ 7,636

Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Apr. 30, 2024

Other Comprehensive Income, Noncontrolling Interest [Text Block]

16. Accumulated Other Comprehensive Income (Loss)

The Company did not have Accumulated Other Comprehensive Income (Loss) (“AOCI”) as of April 30, 2024 and 2023, and there was no change in AOCI during the fiscal year ended April 30, 2024. Changes in the AOCI during the fiscal year ended April 30, 2023 were as follows (in thousands):

	Change in
	Market Value
	of Marketable
	Securities
Balance April 30, 2022, net of taxes				$	(440	)
Items of other comprehensive income (loss) before reclassification, pretax					(344	)
Tax effect					165
Items of other comprehensive income (loss) before reclassification, net of taxes					(179	)
Reclassification adjustments, pretax **		784
Tax effect		(165	)		619
Total other comprehensive income (loss), net of taxes					440
Balance April 30, 2023, net of taxes				$	-

**The reclassification adjustments represent net realized (gains) losses 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) - Disaggregation of Revenue - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 55,274	$ 40,777
NEW YORK
Disaggregation of Revenue [Line Items]
Revenue	40,261	32,314
CALIFORNIA
Disaggregation of Revenue [Line Items]
Revenue	18,138	9,932
UNITED STATES
Disaggregation of Revenue [Line Items]
Revenue	(3,125)	(1,469)
POC Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	52,134	39,083
POC Revenue [Member] \| NEW YORK
Disaggregation of Revenue [Line Items]
Revenue	35,225	29,800
POC Revenue [Member] \| CALIFORNIA
Disaggregation of Revenue [Line Items]
Revenue	16,909	9,283
POC Revenue [Member] \| UNITED STATES
Disaggregation of Revenue [Line Items]
Revenue	0	0
POT Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,140	1,694
POT Revenue [Member] \| NEW YORK
Disaggregation of Revenue [Line Items]
Revenue	5,036	2,514
POT Revenue [Member] \| CALIFORNIA
Disaggregation of Revenue [Line Items]
Revenue	1,229	649
POT Revenue [Member] \| UNITED STATES
Disaggregation of Revenue [Line Items]
Revenue	$ (3,125)	$ (1,469)

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

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).

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Commitments and Contingencies Disclosure [Abstract]

Segment Information (Details) - Reconciliation of Operating Profit (Loss) from Segments to Consolidated - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Operating Income (Loss)	$ 5,019	$ (4,672)
Frequency Electronics Inc New York [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Operating Income (Loss)	2,410	(4,234)
Frequency Electronics Inc Zyfer [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Operating Income (Loss)	3,295	(160)
Inter Segment [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Operating Income (Loss)	(179)	68
Corporate Segment [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Operating Income (Loss)	$ (507)	$ (346)

Contingencies

12 Months Ended

Apr. 30, 2024

Commitments and Contingencies Disclosure [Text Block]

17. Contingencies

In the normal course of its business, the Company may be involved in various claims, negotiations and legal actions. As of April 30, 2024, the Company was not a party to any litigation in which an unfavorable outcome or material claim is probable or in which losses associated with the litigation can be reasonably estimated.

Right-of-Use Assets and Lease Liabilities (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Lessee Operating Lease Liability Maturity Abstract
2025	$ 1,687
2026	1,363
2027	964
2028	1,262
2029	1,389
Thereafter	587
Total lease payments	7,252
Less imputed interest	(1,067)
Present value of future lease payments	6,185	$ 7,636
Less current obligations under leases	(1,640)	(1,753)
Long-term lease obligations	$ 4,545	$ 5,883

Employee Benefit Plans (Tables)

12 Months Ended

Apr. 30, 2024

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, 2024 and 2023:

	Stock Options and Stock Appreciation Rights
									Weighted Average
				Weighted-Average		Grant Date			Remaining	Aggregate
	Shares			Exercise Price		Fair Value			Contractual Term	Intrinsic Value
Outstanding – April 30, 2022		429,125		$	9.94	$	4,264,749		1.3 years	$	2,141,905
Granted		-			-		-
Exercised		-			-		-
Expired or canceled		(185,500	)		8.84		(1,639,970	)
Outstanding – April 30, 2023		243,625		$	10.77	$	2,624,779		0.8 years	$	1,592,089
Granted		-			-		-
Exercised		-			-		-
Expired or canceled		(157,625	)		9.56		(1,506,139	)
Outstanding – April 30, 2024		86,000		$	13.01	$	1,118,640		0.9 years	$	-
Available for future grants		746,920

Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

The following table summarizes activity for the RSUs and PSUs awards that reduce available capacity under the 2005 Stock Award Plan for the fiscal years ended April 30, 2024 and 2023:

				Weighted-Average
	Shares			Grant Date Fair Value
Balance – April 30, 2022		65,609		$	10.26
Granted		265,000			6.29
Vested		(12,401	)		10.01
Forfeited		(24,812	)		9.90
Balance – April 30, 2023		293,396		$	6.64
Granted		309,232			7.18
Vested		(75,497	)		6.90
Forfeited		(52,562	)		6.58
Balance – April 30, 2024		474,569		$	6.94

Right-of-Use Assets and Lease Liabilities

12 Months Ended

Apr. 30, 2024

Disclosure Text Block [Abstract]

Lessee, Operating Leases [Text Block]

6. Right-of-Use Assets and Lease Liabilities

The Company’s leases primarily represent offices, warehouses, vehicles, manufacturing and R&D facilities which expire at various times through 2029 and are operating leases. Contractual arrangements are evaluated at inception to determine if the agreement contains a lease. The leases contain renewal options, early termination, rent abatement, and escalation clauses that are factored into our determination of lease payments when appropriate. We include options to extend or terminate leases in the right-of-use (ROU) operating lease asset and liability when it is reasonably certain we will exercise these options. As of April 30, 2024, lease options were not included in the calculation of the ROU operating lease asset and liability. ROU assets and lease liabilities are recorded based on the present value of future lease payments which will factor in certain qualifying initial direct costs incurred as well as any lease incentives that may have been received. Lease expenses for operating lease payments are recognized on a straight-line basis over the lease term.

The Company elected the practical expedient for short-term leases which allows leases with terms of twelve months or less to be recorded on a straight-line basis over the lease term without being recognized on the consolidated balance sheet. The Company has also elected the practical expedient to account for lease and non-lease components as a single component.

The table below presents ROU assets and lease liabilities recorded on the consolidated balance sheets as follows:

	Classification	April 30, 2024		April 30, 2023
		(In thousands)
Assets
Right-of-use assets - operating leases	Right-of-use assets leases	$	6,036	$	7,382

Liabilities
Operating lease liabilities, current portion	Lease liability, current		1,640		1,753
Operating lease liabilities, non-current portion	Lease liability, non-current		4,545		5,883
Total lease liabilities		$	6,185	$	7,636

Total operating lease expense was approximately $1.9 million, of which approximately $0.4 million was attributable to variable lease expenses, for both the fiscal years ended April 30, 2024 and 2023, the majority of which is included in cost of revenues and the remaining amount in selling and administrative expenses on the consolidated statements of operations. In addition, the Company made cash payments of $1.8 million and $1.9 million for operating leases during the fiscal years ended April 30, 2024 and 2023, respectively, which are included in cash flows from operating activities in our consolidated statements of cash flows. As of April 30, 2024, the Company had no operating lease liabilities that had not commenced.

The table below reconciles the undiscounted cash flows for each of the next five fiscal years and total of the remaining fiscal years to the operating lease liabilities recorded on the consolidated balance sheet as of April 30, 2024:

Fiscal Year Ending April 30,
(in thousands)

2025	$	1,687
2026		1,363
2027		964
2028		1,262
2029		1,389
Thereafter		587
Total lease payments		7,252
Less imputed interest		(1,067	)
Present value of future lease payments		6,185
Less current obligations under leases		(1,640	)
Long-term lease obligations	$	4,545

As of April 30, 2024 and 2023, the weighted-average remaining lease term for all operating leases was 4.9 years and 5.6 years, respectively. The Company does not generally have access to the rate implicit in the leases, therefore, we use a discount rate based on our incremental borrowing rate, which is determined using our credit rating and information available as of the commencement date. The weighted average discount rate for operating leases as of April 30, 2024 and 2023, was 6.31% and 6.23%, respectively.

Accrued Liabilities (Tables)

12 Months Ended

Apr. 30, 2024

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Accrued liabilities at April 30, 2024 and 2023, respectively, consisted of the following (in thousands):

	2024		2023
Vacation and other compensation	$	1,519	$	1,408
Incentive compensation		978		175
Payroll taxes		370		341
Warranty reserve		542		529
Commissions		85		197
Deferred compensation payable		600		762
Other		671		522
	$	4,765	$	3,934

Segment Information (Details) - Reconciliation of Revenue from Segments to Consolidated - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ 55,274	$ 40,777
NEW YORK
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	40,261	32,314
CALIFORNIA
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	18,138	9,932
Operating Segments [Member] \| NEW YORK
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	40,261	32,314
Operating Segments [Member] \| CALIFORNIA
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	18,138	9,932
Intersegment Eliminations [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ (3,125)	$ (1,469)

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Investments, Debt and Equity Securities [Abstract]

Marketable Securities (Tables)

12 Months Ended

Apr. 30, 2024

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

	For the year ended April 30,
	2023
Proceeds	$	10,967
Gross realized gains	$	-
Gross realized losses	$	(784	)

Earnings Per Share (Details) - Schedule of Earnings Per Share, Basic and Diluted - shares

12 Months Ended

Apr. 30, 2024

Apr. 30, 2023

Weighted average shares outstanding:

Basic EPS Shares outstanding (weighted average)

9,431,264

9,337,444

Effect of Dilutive Securities

^[1]

Diluted EPS Shares outstanding

9,431,264

9,337,444

[1]

Dilutive securities above exclude any such securities whose affect would be anti-dilutive. For the fiscal year ended April 30, 2024 all securities would be anti-dilutive because the current stock price is below the exercise price. For the fiscal year ended April 30, 2023, all securities would be anti-dilutive due to the Company’s net loss position. The anti-dilutive shares excluded in the above table for fiscal years ended April 30, 2024 and 2023 were 86,000 and 243,625, respectively.

Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Current assets:
Cash and cash equivalents	$ 18,320	$ 12,049
Accounts receivable, net of allowances of $110 at April 30, 2024 and $111 at April 30, 2023	4,614	4,622
Contract assets	10,523	10,009
Inventories	23,431	20,526
Prepaid income taxes	37	30
Prepaid expenses and other	1,196	1,071
Total current assets	58,121	48,307
Property, plant, and equipment, net	6,438	7,093
Goodwill	617	617
Cash surrender value of life insurance	10,221	10,220
Right-of-use assets – operating leases	6,036	7,382
Restricted cash	945	0
Other assets	875	877
Total assets	83,253	74,496
Current liabilities:
Accounts payable – trade	2,348	1,464
Accrued liabilities	4,765	3,934
Loss provision accrual	404	1,544
Operating lease liability, current portion	1,640	1,753
Contract liabilities	21,639	18,586
Total current liabilities	30,796	27,281
Deferred compensation	8,088	8,314
Deferred taxes	8	8
Operating lease liability, non-current portion	4,545	5,883
Other liabilities	0	124
Total liabilities	43,437	41,610
Contingencies (Note 17)
Stockholders’ equity:
Preferred stock - $1.00 par value; authorized 600 shares, no shares issued and outstanding	0	0
Common stock - $1.00 par value; authorized 20,000 shares, 9,512 shares issued and 9,511 shares outstanding at April 30, 2024; 9,374 shares issued and 9,373 shares outstanding at April 30, 2023	9,512	9,374
Additional paid-in capital	50,334	49,136
Accumulated deficit	(20,027)	(25,621)
Common stock reacquired and held in treasury - at cost (1 shares at April 30, 2024 and April 30, 2023)	(3)	(3)
Accumulated other comprehensive income (loss)	0	0
Total stockholders’ equity	39,816	32,886
Total liabilities and stockholders’ equity	$ 83,253	$ 74,496

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Cash flows from operating activities:
Net income (loss)	$ 5,594	$ (5,501)
Depreciation and amortization	2,124	2,434
Non-cash lease expense	(104)	(39)
Provision for losses on accounts receivable, other assets and warranty reserve	(171)	(33)
Provision for inventory reserve	912	600
Loss provision accrual	(1,140)	(2,699)
Loss on marketable securities	0	784
Loss on sale of fixed and other assets	23	34
Employee benefit plans expense	756	1,054
Stock-based compensation expense	822	197
Changes in operating assets and liabilities:
Accounts receivable	10	(332)
Contract assets	(368)	(1,110)
Inventories	(3,817)	(1,220)
Prepaid expenses and other	(125)	91
Other assets	0	(366)
Accounts payable - trade	884	384
Accrued liabilities	856	217
Contract liabilities	3,054	7,487
Prepaid income taxes	(7)	239
Other liabilities	(595)	(1,046)
Net cash provided by operating activities	8,708	1,175
Cash flows from investing activities:
Purchase of marketable securities	0	(1,382)
Proceeds from sale or redemption of marketable securities	0	10,967
Capital expenditures	(1,492)	(918)
Net cash (used in) provided by investing activities	(1,492)	8,667
Cash flows from financing activities:
Payment of dividend	0	(9,354)
Net cash used in financing activities	0	(9,354)
Net increase in cash and cash equivalents and restricted cash	7,216	488
Cash and cash equivalents and restricted cash at beginning of year	12,049	11,561
Cash and equivalents and restricted cash at end of year	19,265	12,049
Supplemental disclosures of cash flow information:
Interest	114	129
Income taxes	13	7
Income taxes	$ 0	$ 176

Inventories

12 Months Ended

Apr. 30, 2024

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

4. Inventories

Inventories at April 30, 2024 and 2023, consisted of the following (in thousands):

	April 30, 2024		April 30, 2023
Raw materials and component parts	$	14,939	$	12,460
Work in progress		8,035		7,547
Finished goods		457		519
	$	23,431	$	20,526

Inventory reserves included in inventory were $9.1 million and $8.1 million for the fiscal years ended April 30, 2024 and 2023, respectively.

Subsequent Event

12 Months Ended

Apr. 30, 2024

Subsequent Events [Abstract]

Subsequent Events [Text Block]

18. Subsequent Event

On July 22, 2024 the Company’s Board of Directors declared a special cash dividend of $1.00 per share of common stock. The special dividend is payable on August 29, 2024, to stockholders of record as of the close of business on August 8, 2024. Based on the current number of shares outstanding, the total amount of the special dividend payment will be approximately $9.4 million.

Property, Plant and Equipment, Net (Tables)

12 Months Ended

Apr. 30, 2024

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

Property, plant and equipment, net, at April 30, 2024 and 2023, consisted of the following (in thousands):

	April 30, 2024			April 30, 2023

Buildings and building improvements	$	2,616		$	2,597
Machinery, equipment and furniture		61,943			60,792
		64,559			63,389
Less accumulated depreciation		(58,121	)		(56,296	)
	$	6,438		$	7,093

Accumulated Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Apr. 30, 2024

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

	Change in
	Market Value
	of Marketable
	Securities
Balance April 30, 2022, net of taxes				$	(440	)
Items of other comprehensive income (loss) before reclassification, pretax					(344	)
Tax effect					165
Items of other comprehensive income (loss) before reclassification, net of taxes					(179	)
Reclassification adjustments, pretax **		784
Tax effect		(165	)		619
Total other comprehensive income (loss), net of taxes					440
Balance April 30, 2023, net of taxes				$	-

Debt Obligations

12 Months Ended

Apr. 30, 2024

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

8. Debt Obligations

As of April 30, 2024, the Company neither had any borrowings nor any borrowing capacity pursuant to a credit facility. As of April 30, 2023, the Company retired its advisory credit arrangement with UBS Bank USA. Prior to retiring the advisory credit arrangement, no borrowings were made during fiscal 2023.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Segment Reporting Disclosure [Text Block]

Marketable Securities (Details) - Schedule of Realized Gain (Loss) on Investments $ in Thousands	12 Months Ended
	Apr. 30, 2023 USD ($)
Schedule Of Realized Gain Loss On Investments Abstract
Proceeds	$ 10,967
Gross realized gains	0
Gross realized losses	$ (784)

Segment Information

12 Months Ended

Apr. 30, 2024

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, 2024 and 2023, 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 fiscal years (in thousands):

	For the Fiscal Years Ended April 30,
	2024			2023
Revenues:
FEI-NY	$	40,261		$	32,314
FEI-Zyfer		18,138			9,932
Less intersegment revenues		(3,125	)		(1,469	)
Consolidated revenues	$	55,274		$	40,777

Operating income (loss):
FEI-NY	$	2,410		$	(4,234	)
FEI-Zyfer		3,295			(160	)
Less intersegment		(179	)		68
Corporate		(507	)		(346	)
Consolidated operating income (loss)	$	5,019		$	(4,672	)

	For the Fiscal Years Ended April 30,
	2024			2023

Identifiable assets:
FEI-NY	$	36,512		$	39,005
FEI-Zyfer		15,696			10,699
less intersegment balances		(237	)		(58	)
Corporate		31,282			24,850
Consolidated identifiable assets	$	83,253		$	74,496

Depreciation and amortization (allocated):
FEI-NY	$	1,944	$	2,229
FEI-Zyfer		180		205
Corporate		-		-
Consolidated depreciation and amortization expense	$	2,124	$	2,434

Major Customers

The Company’s products are sold to both commercial and governmental customers. For the fiscal years ended April 30, 2024 and 2023, approximately 98% and 95%, respectively, of the Company’s sales were made under contracts to the U.S. Government or subcontracts for U.S. Government end-use.

In the fiscal year ended April 30, 2024, revenues from four customers of the FEI-NY segment, which each accounted for more than 10% of that segment’s revenues, were $7.5 million, $10.9 million, $4.7 million, and $4.5 million. In the fiscal year ended April 30, 2023, revenues from four customers of the FEI-NY segment, which each accounted for more than 10% of that segment’s revenues, were $7.3 million, $5.8 million, $5.1 million, and $4.0 million. In the FEI-Zyfer segment, two customers, which each accounted for more than 10% of that segment’s revenues, were $4.2 million and $5.2 million in the fiscal year ended April 30, 2024. In the fiscal year ended April 30, 2023, revenues from two customers of the FEI-Zyfer segment, which each accounted for more than 10% of that segment’s revenues, were $4.0 million and $1.5 million.

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 fiscal years ended April 30, 2024 and 2023, revenues, based on the location of the procurement entity were derived from the following locations (in thousands):

	For the Fiscal Years Ended April 30,
	2024		2023
Domestic	$	53,185	$	39,564
Foreign		2,089		1,213
	$	55,274	$	40,777

As of April 30, 2024 and 2023, there were no material foreign sales to one specific foreign country.

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.

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Inventories (Details) - Schedule of Inventory, Current - USD ($) $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Schedule Of Inventory Current Abstract
Raw Materials and Component Parts	$ 14,939	$ 12,460
Work in Progress	8,035	7,547
Finished Goods	457	519
	$ 23,431	$ 20,526

Segment Information (Details) - Revenue from External Customers by Geographic Areas - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Segment Information (Details) - Revenue from External Customers by Geographic Areas [Line Items]
Revenues	$ 55,274	$ 40,777
Geographic Distribution, Domestic [Member]
Segment Information (Details) - Revenue from External Customers by Geographic Areas [Line Items]
Revenues	53,185	39,564
Geographic Distribution, Foreign [Member]
Segment Information (Details) - Revenue from External Customers by Geographic Areas [Line Items]
Revenues	$ 2,089	$ 1,213

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

Contract Assets and Liabilities (Tables)

12 Months Ended

Apr. 30, 2024

Contractors [Abstract]

At April 30, 2024 and 2023, contract assets and liabilities, consisted of the following (in thousands):

	April 30, 2024			April 30, 2023

Contract Assets	$	10,523		$	10,009
Contract Liabilities	$	(21,639	)	$	(18,586	)

Summary of Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Summary of Accounting Policies (Details) [Line Items]
Revenues	$ 55,274	$ 40,777
POC Revenue [Member]
Summary of Accounting Policies (Details) [Line Items]
Revenues	$ 52,100	$ 39,100
Building [Member]
Summary of Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Minimum [Member] \| Other Depreciable Assets [Member]
Summary of Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] \| Other Depreciable Assets [Member]
Summary of Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Cost of Sales [Member]
Summary of Accounting Policies (Details) [Line Items]
Prior Period Reclassification Adjustment	$ 900

Summary of Accounting Policies (Tables)

12 Months Ended

Apr. 30, 2024

Accounting Policies [Abstract]

Disaggregation of Revenue [Table Text Block]

Total revenue recognized over time using the POC method was approximately $52.1 million and $39.1 million of the $55.3 million and $40.8 million reported for the years ended April 30, 2024 and 2023, respectively. The amounts by segment and product line were as follows:

	Fiscal Year Ended April 30, 2024
	(In thousands)
	POC		POT			Total
	Revenue		Revenue			Revenue
FEI-NY	$	35,225	$	5,036		$	40,261
FEI-Zyfer		16,909		1,229			18,138
Intersegment		-		(3,125	)		(3,125	)
Revenue	$	52,134	$	3,140		$	55,274

	Fiscal Year Ended April 30, 2023
	(In thousands)
	POC		POT			Total
	Revenue		Revenue			Revenue
FEI-NY	$	29,800	$	2,514		$	32,314
FEI-Zyfer		9,283		649			9,932
Intersegment		-		(1,469	)		(1,469	)
Revenue	$	39,083	$	1,694		$	40,777

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

	Fiscal Years Ended April 30,
	(in thousands)
	2024		2023
Revenues by Product Line:
Satellite revenue	$	23,223	$	17,918
Government non-space revenue		28,981		20,282
Other commercial & industrial revenue		3,070		2,577
Consolidated revenues	$	55,274	$	40,777

Summary of Accounting Policies

12 Months Ended

Apr. 30, 2024

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

1. Summary of Accounting Policies

Organization

The Company is principally engaged in the design, development and manufacture of precision time and frequency control products and components for microwave integrated circuit applications.

Basis of Presentation and Principles of Consolidation:

The consolidated financial statements include the accounts of Frequency Electronics, Inc. and its wholly-owned subsidiaries (the “Company” or “Registrant”). References to “FEI” are to the parent company alone and do not refer to any of its subsidiaries. See Note 14 for information regarding the Company’s business segments: (1) FEI-NY (which includes the subsidiaries FEI Government Systems, Inc., FEI Communications, Inc., and FEI-Elcom Tech, Inc. (“FEI-Elcom”)), and (2) FEI-Zyfer, Inc. (“FEI-Zyfer”). Intercompany accounts and transactions are eliminated in consolidation.

Use of Estimates:

These consolidated financial statements have been prepared in conformity with United States generally accepted accounting principles (“U.S. GAAP”) and require management to make estimates and assumptions that affect amounts reported and disclosed in the consolidated financial statements and related notes. Actual results could differ from these estimates. Significant estimates include, but are not limited to, accounting for revenue recognition using a cost-to-cost input model, inventory reserves, deferred compensation plans, impairment of goodwill and other long-lived assets, stock-based compensation, and income taxes including deferred income taxes.

Cash Equivalents:

The Company considers certificates of deposit and other highly liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company places its temporary cash investments with high credit quality financial institutions. Such investments may at times be in excess of the Federal Deposit Insurance Corporation (“FDIC”) and Securities Investor Protection Corporation insurance limits. No losses have been experienced on such investments.

Marketable Securities:

Marketable securities consisted of corporate debt securities, certificates-of-deposit, and debt securities of U.S. Government agencies. No marketable securities were held during the fiscal year ended April 30, 2024. Investments in debt securities were categorized as available-for-sale and were carried at fair value, with unrealized gains and losses excluded from income and recorded directly to stockholders’ equity. The Company recognizes gains or losses when securities are sold using the specific identification method. The Company liquidated all holdings related to marketable securities during the fiscal year ended April 30, 2023.

Accounts Receivable and Allowance for Credit Losses:

Accounts receivable, net, consists of amounts collectible from customers recorded at the original invoiced amount. Management analyzes accounts receivable and the potential for credit losses based on customer concentrations, credit worthiness, current economic trends and changes in customer payment terms. Accounts receivable are recorded at their stated amount, less allowance for credit losses. When it is determined amounts are not recoverable, the receivable is written off against the allowance.

Property, Plant and Equipment:

Property, plant and equipment is recorded at cost, net of accumulated depreciation and amortization. Expenditures for betterments are capitalized; maintenance and repairs are charged to operations when incurred. When fixed assets are sold or retired, the cost and related accumulated depreciation and amortization are eliminated from the respective accounts and any gain or loss is credited or charged to operations.

If events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable, the Company estimates the future cash flows expected to result from the use of the asset and its eventual disposition. If the sum of the expected future cash flows (undiscounted and without interest charges) is less than the carrying amount of the long-lived asset, an impairment loss is recognized based on the excess of the carrying amount over the fair value of the long-lived asset. No impairment losses have been recognized in the years ended April 30, 2024 and 2023.

Depreciation and Amortization:

Depreciation of property, plant and equipment is computed on the straight-line method based upon the estimated useful lives of the assets (40 years for buildings and 3 to 10 years for other depreciable assets). Leasehold improvements are amortized on the straight-line method over the lesser of the lease term or the estimated useful life of the asset.

Inventories:

Inventories, which consist of raw materials, work-in-process and finished goods are accounted for at the lower of cost (specific and average) and net realizable value. The cost of work-in-process and finished goods generally include the cost of materials, labor, overhead and other costs that are directly related to their production. The Company reviews its inventories quarterly to determine reserves for excess or obsolete inventory based upon historical sales trends, expected production usage, and other factors. Changes to inventory are charged to cost of revenues in the period when such changes are identified.

Inventories represent raw materials, work-in-process, and finished goods that relate to non-customized products sold to customers at a point in time. Inventories also represent raw materials and in-process and completed components parts that are used in multiple customer projects but have not been allocated to a specific customer project or incorporated in the creation of customized products that are sold to specific customers over a period of time.

Goodwill:

The Company records goodwill as the excess of purchase price over the fair value of identifiable net assets acquired. The Company performs a qualitative evaluation of events and circumstances impacting each reporting unit to determine the likelihood of goodwill impairment. Based on this evaluation, if it is determined that it is more likely than not that the fair value of a reporting unit exceeds its carrying amount, no further evaluation is necessary. Otherwise, the Company will perform a quantitative impairment test to compare the fair value of a reporting unit to its carrying value, including goodwill. If the fair value of a reporting unit exceeds its carrying value, goodwill of the reporting unit is not impaired. If the carrying value of the reporting unit, including goodwill, exceeds its fair value, a goodwill impairment loss will be recognized in an amount equal to that excess. Management has determined that goodwill was not impaired as of April 30, 2024 and 2023, based on its qualitative assessment of impairment for each period.

Revenue and Cost Recognition:

Revenue is recognized when or as performance obligations are satisfied, which is when control over goods or services are transferred to the customer, in an amount that reflects the consideration to which the Company expects to receive. A performance obligation is a distinct product or service that is transferred to the customer based on the contract. The transaction price is allocated to each performance obligation and is recognized as revenue upon satisfaction of that performance obligation.

The Company derives a majority of its revenue through contracts with customers that involve the sale of goods and services with specifications, frequencies and significant customization to address the requirements of a specific customer and contracts where the end user is the U.S. Government. These contracts generally include one performance obligation, which is typically a customized product or a series of distinct customized products. Control over this performance obligation transfers to the customer over time as the Company creates the customized product because such product does not have an alternative use to the Company and the contract provides the Company with an enforceable right to payment for performance completed to date. In certain cases, the customer also controls the product as it is being created by the Company. Accordingly, revenue is reported in operating results over time using the percentage-of-completion (“POC”) cost-to-cost method. Under this method, revenue is recorded based on the ratio of costs incurred over total estimated contract costs. This method provides a faithful depiction of the transfer of the customized product to the customer because the costs incurred represent the Company’s inputs towards satisfying the performance obligation. Each month management reviews estimated contract costs through a process of aggregating actual costs incurred and estimating additional costs to complete based on current available information, project status, historical experience with similar contracts, changes to product specifications, and other factors. The estimation of total costs through completion is complicated and subject to many variables. Total cost estimates can be affected by a number of factors such as changes in the assessment of the nature and complexity of the work; design challenges including changes to design specifications; technical challenges including those related to quality control; production challenges including those resulting from the timeliness of customer funding, and the unavailability or reduced productivity of qualified labor; supplier challenges including the cost, availability, and quality of raw materials and subcontractor services; changes in laws or regulations; actions necessary for long-term customer satisfaction; and natural disasters or other matters. Changes in these cost estimates could result in the recognition of unfavorable cumulative catch-up adjustments to the Company’s operating results of the period when such changes are made. Costs to satisfy the performance obligation, which include direct materials, direct labor, manufacturing overhead and other direct costs, are expensed as incurred except when the Company determines that the total estimated costs through completion will exceed total revenue, resulting in a contract loss. Such contract loss is accrued for immediately in the period when the loss is identified.

The Company also derives its revenue through contracts or purchase orders from customers that involve the sale of goods and services that are not significantly customized and therefore, such goods and services have an alternative use to the Company because they can be resold to other customers. These contracts typically include one performance obligation, which is a non-customized product or service ordered by the customer. Control over this performance obligation transfers to the customer and revenue is recorded at a point time when passage-of-title (“POT”) occurs as reflected by either (i) shipment of the product or (ii) performance of the services, which are generally completed within a very short period. When payment is contingent upon customer acceptance, revenue is deferred until such acceptance is received. Costs directly related to the production of a non-customized product are capitalized in inventory and are generally expensed when the product is shipped to or accepted by the customer. Cost of services are expensed as incurred.

Contract costs include all direct material costs, direct labor costs, manufacturing overhead and other direct costs related to contract performance. Selling, general and administrative costs are charged to expense as incurred.

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.

The Company expenses costs, other than sales commissions, to obtain a contract in the period for which they are incurred as these amounts would have been incurred even if the contract had not been obtained.

The Company elected the practical expedient to account for shipping and handling activities that occur after the customer has obtained control of a good as fulfillment activities rather than as a promised service.

The Company elected the practical expedient not to disclose the transaction price allocated to the remaining performance obligations because the duration of the Company’s contracts is typically one year or less in consideration of the customer’s option to terminate the contract for convenience without incurring a substantive termination penalty.

Payments under long-term contracts may be received before or after revenue is recognized. The U.S. Government customer typically withholds payment of a small portion of the contract price until contract completion. Therefore, long-term contracts typically generate unbilled receivables (contract assets) but may generate advances and progress billings (contract liabilities). Long-term contract unbilled receivables and advances and progress billings are not considered a significant financing component because they are intended to protect either the customer or the Company in the event that some or all of the obligations under the contract are not completed. In addition, the Company does not assess whether a significant financing component exists if the period between when the Company performs its obligations under the contract and when the customer pays is one year or less.

Disaggregation of Revenue

	Fiscal Year Ended April 30, 2024
	(In thousands)
	POC		POT			Total
	Revenue		Revenue			Revenue
FEI-NY	$	35,225	$	5,036		$	40,261
FEI-Zyfer		16,909		1,229			18,138
Intersegment		-		(3,125	)		(3,125	)
Revenue	$	52,134	$	3,140		$	55,274

	Fiscal Year Ended April 30, 2023
	(In thousands)
	POC		POT			Total
	Revenue		Revenue			Revenue
FEI-NY	$	29,800	$	2,514		$	32,314
FEI-Zyfer		9,283		649			9,932
Intersegment		-		(1,469	)		(1,469	)
Revenue	$	39,083	$	1,694		$	40,777

	Fiscal Years Ended April 30,
	(in thousands)
	2024		2023
Revenues by Product Line:
Satellite revenue	$	23,223	$	17,918
Government non-space revenue		28,981		20,282
Other commercial & industrial revenue		3,070		2,577
Consolidated revenues	$	55,274	$	40,777

Comprehensive Income (Loss):

Comprehensive income (loss) consists of net income or loss and other comprehensive income/loss. Other comprehensive income/loss includes changes in unrealized gains or losses, net of tax, on securities available for sale during the year.

Research and Development:

The Company engages in R&D activities to identify new applications for its core technologies, to improve existing products and to improve manufacturing processes to achieve cost reductions and manufacturing efficiencies. R&D costs include basic research, applied research, concept formulation studies, design, development, related test activities, and all associated direct labor, manufacturing overhead, direct materials and contracted services. Such costs are expensed as incurred. The Company also engages in customer-funded R&D activity. The customer funds received in connection therewith appear in revenues and the associated expenses are included in cost of revenues and are not included in R&D expenses.

Income Taxes:

The Company recognizes deferred tax liabilities and assets based on the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Valuation allowances are established and adjusted when necessary to increase or reduce deferred tax assets to the amount expected to be realized.

The Company analyzes its tax positions under accounting standards which prescribe recognition thresholds that must be met before a tax benefit is recognized in the financial statements and provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Under these standards, the Company may only recognize or continue to recognize tax positions that meet a “more likely than not” threshold. Interest and penalties recognized on income taxes are recorded as income tax expense.

Earnings (Loss) per Share:

Basic earnings (loss) per share are computed by dividing net earnings (loss) by the weighted average number of shares of common stock outstanding. Diluted earnings (loss) per share are computed by dividing net earnings (loss) by the sum of the weighted average number of shares of common stock and the if-converted effect of unexercised stock options and stock appreciation rights (“SARs”). Diluted earnings (loss) per share are not computed where the if-converted effect of such items would be anti-dilutive.

Fair Values of Financial Instruments:

Cash and cash equivalents, restricted cash, marketable securities, accounts receivable, accounts payable, short-term credit obligations, and cash surrender value of life insurance are reflected in the accompanying consolidated balance sheets at amounts considered by management to reasonably approximate fair value based upon the nature of the instrument and current market conditions. Management is not aware of any factors that would significantly affect the value of these amounts. The Company also has an investment in a privately-held Russian company, Morion, Inc. (“Morion”), see Note 10 for additional information.

The fair value accounting framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

The levels of the fair value hierarchy are described below:

	Level 1	Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities.

	Level 2	Inputs to the valuation methodology include: -Inputs other than quoted prices that are observable for the asset or liability; and -Inputs that are derived principally from or corroborated by observable market data by correlation or other means.

	Level 3	Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Equity-based Compensation:

The cost of employee services received in exchange for awards of equity instruments are based on the grant-date fair value of the award. We recognize the fair value of the award as compensation expense over the period during which an employee is required to provide service in exchange for the award. For awards with performance conditions, we recognize the fair value of the award as compensation expense when it is probable that the performance condition will be achieved. The Company has elected an accounting policy to account for award forfeitures as they occur, with no adjustment for estimated forfeitures.

Concentration of Credit Risk:

Financial instruments, which potentially subject the Company to concentration of credit risk, consist principally of cash and cash equivalents and trade receivables. The Company maintains cash accounts at several commercial banks at which the balances exceed FDIC limits. The Company has not experienced any losses on such amounts. Concentration of credit risk with respect to trade receivables is generally diversified due to the large number of entities comprising the Company’s customer base and their dispersion across geographic areas, principally within the U.S. The Company routinely addresses the financial strength of its customers and, as a consequence, believes that its receivable credit risk exposure is limited. The Company does not require customers to post collateral.

New Accounting Pronouncements:

In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which expands on the required disclosure of incremental segment information. The new guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is evaluating the effect on its consolidated financial statements when adopted in fiscal year 2025 but does not expect the effect to be material.

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), which requires companies to annually disclose categories in the effective tax rate reconciliation and additional information about income taxes paid. The new guidance is effective for annual periods beginning after December 15, 2024, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is in the process of evaluating the impact that the adoption of ASU No. 2023-09 will have to the financial statements and related disclosures.

Out of Period Adjustment:

As of and for the year ended April 30, 2024, the Company recorded an out of period adjustment related to its loss provision accrual to account for its contracts where the expected costs exceed the total expected revenues. The out of period adjustment resulted in a decrease to cost of revenues and a decrease to loss provision accrual of $0.9 million. The adjustment did not have any impact on cash flows for the Company and does not have any continuing impact on future cash flows or earnings. The Company has evaluated the effects of this error, both qualitatively and quantitatively, and does not believe the correction was material to any current or prior interim or annual periods that were affected.

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

12 Months Ended

Apr. 30, 2024

Disclosure Text Block [Abstract]

Lease, Cost [Table Text Block]

The table below presents ROU assets and lease liabilities recorded on the consolidated balance sheets as follows:

	Classification	April 30, 2024		April 30, 2023
		(In thousands)
Assets
Right-of-use assets - operating leases	Right-of-use assets leases	$	6,036	$	7,382

Liabilities
Operating lease liabilities, current portion	Lease liability, current		1,640		1,753
Operating lease liabilities, non-current portion	Lease liability, non-current		4,545		5,883
Total lease liabilities		$	6,185	$	7,636

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

Fiscal Year Ending April 30,
(in thousands)

2025	$	1,687
2026		1,363
2027		964
2028		1,262
2029		1,389
Thereafter		587
Total lease payments		7,252
Less imputed interest		(1,067	)
Present value of future lease payments		6,185
Less current obligations under leases		(1,640	)
Long-term lease obligations	$	4,545

Subsequent Event (Details) - Subsequent Event [Member] $ / shares in Units, $ in Millions	Jul. 22, 2024 USD ($) $ / shares
Subsequent Event (Details) [Line Items]
Common Stock, Dividends, Per Share, Declared \| $ / shares	$ 1
Dividends Payable, Current \| $	$ 9.4
Dividends Declared [Member]
Subsequent Event (Details) [Line Items]
Dividends Payable, Date Declared	Jul. 22, 2024
Dividends Payable, Date to be Paid	Aug. 29, 2024
Dividends Payable, Date of Record	Aug. 08, 2024

Investment in Morion, Inc.

12 Months Ended

Apr. 30, 2024

Schedule of Investments [Abstract]

Investment Holdings [Text Block]

10. Investment in Morion, Inc.

The Company has an investment in Morion, a privately-held Russian company, which manufactures high precision quartz resonators and crystal oscillators. The Company has also licensed certain technology to Morion.

The Company’s investment consists of 4.6% of Morion’s outstanding shares. However, due to the Russia Ukraine conflict and resulting sanctions the future status of FEI’s investment in Morion became uncertain and accordingly, such investment was written of in fiscal year 2022. The carrying value of this investment is $0 as of April 30, 2024 and 2023.

During the fiscal years ended April 30, 2024 and 2023, the Company acquired product from Morion in the aggregate amount of approximately $89,000 and $196,000, respectively. During the fiscal years ended April 30, 2024 and 2023, the Company sold no product and no training devices to Morion, and the Company received no dividends from Morion.

Purchases of materials from Morion consist mainly of quartz crystal blanks which are used in the fabrication of quartz resonators. In the event that these items become unavailable from Morion, the Company is in the process of establishing alternate sources of supply. The Company is also capable of fabricating the crystal blanks in-house.

Employee Benefit Plans (Details) - Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity - RSUs and PSUs [Member] - $ / shares	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022
Employee Benefit Plans (Details) - Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Line Items]
Balance, Shares	474,569	293,396	65,609
Balance, Weighted-Average Exercise Price	$ 6.94	$ 6.64	$ 10.26
Shares Granted	309,232	265,000
Granted, Weighted-Average Exercise Price	$ 7.18	$ 6.29
Shares Vested	(75,497)	(12,401)
Vested, Weighted-Average Exercise Price	$ 6.9	$ 10.01
Shares Forfeited	(52,562)	(24,812)
Forfeited, Weighted-Average Exercise Price	$ 6.58	$ 9.9

Investment in Morion, Inc. (Details) - USD ($)	12 Months Ended
Investment in Morion, Inc. (Details) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Schedule of Investments [Abstract]
Cost Method Investment Ownership Percentage	4.60%
Investments	$ 0	$ 0
Revenue from Contract with Customer, Including Assessed Tax	$ 89,000	$ 196,000

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.

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Contract Assets and Liabilities (Details) - USD ($)	12 Months Ended
Contract Assets and Liabilities (Details) - USD ($)	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022
Contract Assets and Liabilities (Details) [Line Items]
Contract with Customer, Asset, before Allowance for Credit Loss	$ 10,523,000	$ 10,009,000	$ 8,857,000
Contract with Customer, Liability	21,639,000	18,586,000	$ 11,098,000
Revenues	55,274,000	40,777,000
Loss on Contracts	3,100,000	429,000
Contract Liabilities [Member]
Contract Assets and Liabilities (Details) [Line Items]
Revenues	$ 15,800,000	$ 7,100,000

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

Segment Information (Tables)

12 Months Ended

Apr. 30, 2024

Segment Reporting [Abstract]

	For the Fiscal Years Ended April 30,
	2024			2023
Revenues:
FEI-NY	$	40,261		$	32,314
FEI-Zyfer		18,138			9,932
Less intersegment revenues		(3,125	)		(1,469	)
Consolidated revenues	$	55,274		$	40,777

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

Operating income (loss):
FEI-NY	$	2,410		$	(4,234	)
FEI-Zyfer		3,295			(160	)
Less intersegment		(179	)		68
Corporate		(507	)		(346	)
Consolidated operating income (loss)	$	5,019		$	(4,672	)

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

	For the Fiscal Years Ended April 30,
	2024			2023

Identifiable assets:
FEI-NY	$	36,512		$	39,005
FEI-Zyfer		15,696			10,699
less intersegment balances		(237	)		(58	)
Corporate		31,282			24,850
Consolidated identifiable assets	$	83,253		$	74,496

Segment, Reconciliation of Other Items from Segments to Consolidated [Table Text Block]

Depreciation and amortization (allocated):
FEI-NY	$	1,944	$	2,229
FEI-Zyfer		180		205
Corporate		-		-
Consolidated depreciation and amortization expense	$	2,124	$	2,434

Revenue from External Customers by Geographic Areas [Table Text Block]

	For the Fiscal Years Ended April 30,
	2024		2023
Domestic	$	53,185	$	39,564
Foreign		2,089		1,213
	$	55,274	$	40,777

Product Warranties (Details) - Schedule of Product Warranty Liability - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Schedule Of Product Warranty Liability Abstract
Balance at beginning of year	$ 529	$ 519
Warranty costs incurred	(390)	(499)
Product warranty accrual	403	509
Balance at end of year	$ 542	$ 529

Accounting Policies, by Policy (Policies)

12 Months Ended

Apr. 30, 2024

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of Presentation and Principles of Consolidation:

Use of Estimates, Policy [Policy Text Block]

Use of Estimates:

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents:

Marketable Securities, Policy [Policy Text Block]

Marketable Securities:

Receivable [Policy Text Block]

Accounts Receivable and Allowance for Credit Losses:

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

Property, Plant and Equipment:

Depreciation, Depletion, and Amortization [Policy Text Block]

Depreciation and Amortization:

Inventory, Policy [Policy Text Block]

Inventories:

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

	Fiscal Year Ended April 30, 2024
	(In thousands)
	POC		POT			Total
	Revenue		Revenue			Revenue
FEI-NY	$	35,225	$	5,036		$	40,261
FEI-Zyfer		16,909		1,229			18,138
Intersegment		-		(3,125	)		(3,125	)
Revenue	$	52,134	$	3,140		$	55,274

	Fiscal Year Ended April 30, 2023
	(In thousands)
	POC		POT			Total
	Revenue		Revenue			Revenue
FEI-NY	$	29,800	$	2,514		$	32,314
FEI-Zyfer		9,283		649			9,932
Intersegment		-		(1,469	)		(1,469	)
Revenue	$	39,083	$	1,694		$	40,777

	Fiscal Years Ended April 30,
	(in thousands)
	2024		2023
Revenues by Product Line:
Satellite revenue	$	23,223	$	17,918
Government non-space revenue		28,981		20,282
Other commercial & industrial revenue		3,070		2,577
Consolidated revenues	$	55,274	$	40,777

Comprehensive Income, Policy [Policy Text Block]

Comprehensive Income (Loss):

Research and Development Expense, Policy [Policy Text Block]

Research and Development:

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:

The levels of the fair value hierarchy are described below:

	Level 1	Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities.

	Level 2	Inputs to the valuation methodology include: -Inputs other than quoted prices that are observable for the asset or liability; and -Inputs that are derived principally from or corroborated by observable market data by correlation or other means.

	Level 3	Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Share-Based Payment Arrangement [Policy Text Block]

Equity-based Compensation:

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

Concentration of Credit Risk:

New Accounting Pronouncements, Policy [Policy Text Block]

New Accounting Pronouncements:

Reclassification, Comparability Adjustment [Policy Text Block]

Out of Period Adjustment:

Accumulated Other Comprehensive Income (Loss) (Details) - Schedule of Accumulated Other Comprehensive Income (Loss) - USD ($)
$ in Thousands

12 Months Ended

Apr. 30, 2024

Apr. 30, 2023

Apr. 30, 2022

Schedule Of Accumulated Other Comprehensive Income Loss Abstract

Balance, Change in Market Value of Marketable Securities

$ 0

$ (440)

Items of other comprehensive income (loss) before reclassification, pretax

(344)

Tax effect

165

Items of other comprehensive income (loss) before reclassification, net of taxes

$ 0

(179)

Reclassification adjustments, pretax **

^[1]

784

Tax effect

(165)

Tax effect

$ 0

619

Total other comprehensive income (loss), net of taxes

$ 440

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

Amount after tax and reclassification adjustments of other comprehensive income (loss).

Consolidated Balance Sheets (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Apr. 30, 2024	Apr. 30, 2023
Statement of Financial Position [Abstract]
Allowances (in Dollars)	$ 110	$ 111
Preferred stock, par value (in Dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	600	600
Preferred stock, shares issued	0	0
Common stock, par value (in Dollars per share)	$ 1	$ 1
Common stock, shares authorized	20,000	20,000
Common stock shares issued	9,512	9,374
Common stock shares outstanding	9,511	9,373
Common stock reacquired and held in treasury, shares	1	1

Summary of Accounting Policies (Details) - Revenue from External Customers by Products and Services - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Revenue from External Customer [Line Items]
Revenue	$ 55,274	$ 40,777
Satellite Revenue [Member]
Revenue from External Customer [Line Items]
Revenue	23,223	17,918
Government Non-Space Revenue [Member]
Revenue from External Customer [Line Items]
Revenue	28,981	20,282
Other Commercial & Industrial Revenue [Member]
Revenue from External Customer [Line Items]
Revenue	$ 3,070	$ 2,577

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