0001185185-24-001209 | 10-Q | XBRL Viewer | Frequency Electronics INC

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EMPLOYEE BENEFIT PLANS (Details) - USD ($)	3 Months Ended		6 Months Ended
EMPLOYEE BENEFIT PLANS (Details) - USD ($)	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Stock Issued During Period, Shares, Employee Benefit Plan (in Shares)	17,577	12,885	44,034	29,898
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 140,000	$ 109,000	$ 283,000	$ 217,000
Deferred Compensation Arrangement with Individual, Distribution Paid	179,000	175,000	358,000	361,000
Interest Expense [Member]
EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 26,000	$ 29,000	$ 53,000	$ 60,000

INVENTORIES (Details) - Schedule of Inventory, Current - USD ($) $ in Thousands	Oct. 31, 2024	Apr. 30, 2024
Schedule Of Inventory Current Abstract
Raw materials and component parts	$ 15,515	$ 14,939
Work in progress	9,431	8,035
Finished goods	534	457
Inventories	$ 25,480	$ 23,431

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended		6 Months Ended
SEGMENT INFORMATION (Details) $ in Thousands	Oct. 31, 2024 USD ($)	Oct. 31, 2023 USD ($)	Oct. 31, 2024 USD ($)	Oct. 31, 2023 USD ($)
SEGMENT INFORMATION (Details) [Line Items]
Number of Reportable Segments	2
Number Of Principal Markets	3		3
Revenues	$ 15,820	$ 13,575	$ 30,898	$ 25,984
POC Revenue [Member]
SEGMENT INFORMATION (Details) [Line Items]
Revenues	15,124	12,296	29,632	24,018
POT Revenue [Member]
SEGMENT INFORMATION (Details) [Line Items]
Revenues	$ 696	$ 1,279	$ 1,266	$ 1,966

- Definition

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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+ Details

EARNINGS PER SHARE (Tables)

6 Months Ended

Oct. 31, 2024

Earnings Per Share [Abstract]

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

Reconciliation of the weighted average shares outstanding for basic and diluted income per share (“EPS”) for the three and six months ended October 31, 2024 and 2023, respectively, were as follows:

Periods ended October 31,

Three months

Six months

2024

2023

2024

2023

Weighted average shares outstanding:

Basic EPS shares outstanding (weighted average)

9,585,357

9,399,052

9,561,848

9,391,714

Effect of dilutive securities

Diluted EPS shares outstanding

9,585,357

9,399,052

9,561,848

9,391,714

** For the three and six months ended October 31, 2024 and 2023, dilutive securities are excluded from the calculation of EPS since the inclusion of such shares would be antidilutive. The exercisable shares excluded for the three and six months ended October 31, 2024 were 76,000 shares. The exercisable shares excluded for the three and six months ended October 31, 2023 were 97,000 shares.

INVESTMENT IN MORION, INC. (Details) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
INVESTMENT IN MORION, INC. (Details) [Line Items]
Investments	$ 0	$ 0
Morion Inc [Member]
INVESTMENT IN MORION, INC. (Details) [Line Items]
Cost Method Investment Ownership Percentage	4.60%	4.60%

EMPLOYEE BENEFIT PLANS

6 Months Ended

Oct. 31, 2024

Disclosure Text Block Supplement [Abstract]

Compensation and Employee Benefit Plans [Text Block]

NOTE D – EMPLOYEE BENEFIT PLANS

During the three and six months ended October 31, 2024, the Company made contributions of 17,577 shares and 44,034 shares, respectively, of its common stock to the Company’s profit-sharing plan and trust under Section 401(k) of the Internal Revenue Code. During the three and six months ended October 31, 2023, the Company made contributions of 12,885 shares and 29,898 shares, respectively, of its common stock to the Company’s profit-sharing plan and trust under Section 401(k) of the Internal Revenue Code. Such contributions are in accordance with the Company’s discretionary match of employee voluntary contributions to this plan.

Deferred compensation expense charged to selling and administrative expenses during the three and six months ended October 31, 2024, was approximately $140,000 and $283,000, respectively. Payments made related to deferred compensation, inclusive of approximately $26,000 and $53,000, respectively, of interest expense, were approximately $179,000 and $358,000 for the same periods. Deferred compensation expense charged to selling and administrative expenses during the three and six months ended October 31, 2023, was approximately $109,000 and $217,000, respectively. Payments made related to deferred compensation, inclusive of approximately $29,000 and $60,000, respectively, of interest expense were approximately $175,000 and $361,000 for the same periods.

SEGMENT INFORMATION (Details) - Reconciliation of Operating Profit (Loss) from Segments to Consolidated - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Operating income:
Consolidated operating income	$ 2,618	$ 938	$ 4,983	$ 2,998
Frequency Electronics Inc New York [Member]
Operating income:
Consolidated operating income	2,402	(231)	3,779	1,249
Frequency Electronics Inc Zyfer [Member]
Operating income:
Consolidated operating income	253	1,484	1,393	2,163
Inter Segment [Member]
Operating income:
Consolidated operating income	164	(79)	149	(140)
Corporate Segment [Member]
Operating income:
Consolidated operating income	$ (201)	$ (236)	$ (338)	$ (274)

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES

6 Months Ended

Oct. 31, 2024

Disclosure Text Block [Abstract]

Lessee, Operating Leases [Text Block]

NOTE F – RIGHT-OF-USE ASSETS AND LEASE LIABILITIES

The Company’s leases primarily represent offices, warehouses, vehicles, manufacturing facilities and Research and Development (“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 Company elected the practical expedient for short-term leases which allows leases with terms of 12 months or less to be recorded on a straight-line basis over the lease term without being recognized on the consolidated balance sheets.

The table below presents right-of-use (“ROU”) assets and liabilities recorded on the respective consolidated balance sheets as follows (in thousands):

	October 31, 2024		April 30, 2024
Assets
Operating lease ROU assets	$	5,276	$	6,036

Liabilities
Operating lease liabilities (short-term)		1,301		1,640
Operating lease liabilities (long-term)		4,044		4,545
Total lease liabilities	$	5,345	$	6,185

Total operating lease expense was $0.5 million and $0.9 million for the three and six months ended October 31, 2024, respectively, the majority of which is included in cost of revenues and the remaining amount in selling and administrative expenses on the unaudited condensed consolidated statements of operations. Total operating lease expense was $0.5 million and $0.9 million for the three and six months ended October 31, 2023, respectively, the majority of which is included in cost of revenues and the remaining amount in selling and administrative expenses on the unaudited condensed consolidated statements of operations.

The maturities of lease liabilities at October 31, 2024 are as follows:

Fiscal Year Ending April 30,
(in thousands)

Remainder of 2025	$	662
2026		1,362
2027		964
2028		1,262
2029		1,389
Thereafter		587
Total lease payments		6,226
Less imputed interest		(881	)
Present value of future lease payments		5,345
Less current obligations under leases		(1,301	)
Long-term lease obligations		4,044

As of October 31, 2024 and 2023, the weighted-average remaining lease term for all operating leases was 4.70 years and 5.27 years, respectively. The Company does not generally have access to the rate implicit in the leases and therefore selected a rate that is reflective of companies with similar credit ratings for secured debt as the discount rate. The weighted average discount rate for operating leases as of October 31, 2024 and 2023, was 6.38% and 6.28%, respectively.

SEGMENT INFORMATION (Details) - Schedule of Reconciliation of Assets from Segment to Consolidated - USD ($) $ in Thousands	Oct. 31, 2024	Apr. 30, 2024
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable Assets	$ 77,775	$ 83,253
Frequency Electronics Inc New York [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable Assets	38,607	36,512
Frequency Electronics Inc Zyfer [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable Assets	15,622	15,696
Inter Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable Assets	(88)	(237)
Corporate Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Identifiable Assets	$ 23,634	$ 31,282

- Definition

Amount of asset recognized for present right to economic benefit.

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-Paragraph 1B
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-Subparagraph (SX 210.9-03(11))
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-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

+ Details

SEGMENT INFORMATION (Details) - Revenue from External Customers by Products and Services - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Revenue from External Customer [Line Items]
Revenues	$ 15,820	$ 13,575	$ 30,898	$ 25,984
Satellite Revenue [Member]
Revenue from External Customer [Line Items]
Revenues	9,390	4,664	17,653	9,522
Government Non-Space Revenue [Member]
Revenue from External Customer [Line Items]
Revenues	5,839	8,201	12,110	15,080
Other Commercial & Industrial Revenue [Member]
Revenue from External Customer [Line Items]
Revenues	$ 591	$ 710	$ 1,135	$ 1,382

- Definition

+ References

+ Details

INVENTORIES

6 Months Ended

Oct. 31, 2024

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

NOTE E – INVENTORIES

Inventories, which are reported at the lower of cost and net realizable value, consisted of the following (in thousands):

	October 31, 2024		April 30, 2024
Raw materials and component parts	$	15,515	$	14,939
Work in progress		9,431		8,035
Finished goods		534		457
	$	25,480	$	23,431

SEGMENT INFORMATION (Tables)

6 Months Ended

Oct. 31, 2024

Segment Reporting [Abstract]

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

The tables below present information about reported segments with reconciliation of segment amounts to consolidated amounts as reported in the condensed consolidated statements of operations or the consolidated balance sheets for each of the periods (in thousands):

	Periods ended October 31,
	Three months						Six months
	2024			2023			2024			2023
Revenues:
FEI-NY	$	11,518		$	9,271		$	22,494		$	18,762
FEI-Zyfer		4,559			4,756			8,831			8,023
less intersegment revenues		(257	)		(452	)		(427	)		(801	)
Consolidated revenues	$	15,820		$	13,575		$	30,898		$	25,984

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

Operating income:
FEI-NY	$	2,402		$	(231	)	$	3,779		$	1,249
FEI-Zyfer		253			1,484			1,393			2,163
less intersegment profit		164			(79	)		149			(140	)
Corporate		(201	)		(236	)		(338	)		(274	)
Consolidated operating income	$	2,618		$	938		$	4,983		$	2,998

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

	October 31, 2024			April 30, 2024
Identifiable assets:
FEI-NY	$	38,607		$	36,512
FEI-Zyfer		15,622			15,696
less intersegment balances		(88	)		(237	)
Corporate		23,634			31,282
Consolidated identifiable assets	$	77,775		$	83,253

Disaggregation of Revenue [Table Text Block]

The amounts by segment and product line were as follows (in thousands):

	Three Months Ended October 31,
	2024								2023
	POC		POT			Total			POC		POT			Total
	Revenue		Revenue			Revenue			Revenue		Revenue			Revenue
FEI-NY	$	10,842	$	676		$	11,518		$	7,894	$	1,377		$	9,271
FEI-Zyfer		4,282		277			4,559			4,402		354			4,756
Intersegment		-		(257	)		(257	)		-		(452	)		(452	)
Revenues	$	15,124	$	696		$	15,820		$	12,296	$	1,279		$	13,575

	Six Months Ended October 31,
	2024								2023
	POC		POT			Total			POC		POT			Total
	Revenue		Revenue			Revenue			Revenue		Revenue			Revenue
FEI-NY	$	21,349	$	1,145		$	22,494		$	16,569	$	2,193		$	18,762
FEI-Zyfer		8,283		548			8,831			7,449		574			8,023
Intersegment		-		(427	)		(427	)		-		(801	)		(801	)
Revenues	$	29,632	$	1,266		$	30,898		$	24,018	$	1,966		$	25,984

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

	Periods ended October 31,
	Three months				Six months
	2024		2023		2024		2023
Revenues by product line:
Satellite revenue	$	9,390	$	4,664	$	17,653	$	9,522
Government non-space revenue		5,839		8,201		12,110		15,080
Other commercial & industrial revenue		591		710		1,135		1,382
Consolidated revenues	$	15,820	$	13,575	$	30,898	$	25,984

Condensed Consolidated Statements of Operations and Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Income Statement [Abstract]
Revenues	$ 15,820	$ 13,575	$ 30,898	$ 25,984
Cost of revenues	8,201	9,245	16,580	16,786
Gross margin	7,619	4,330	14,318	9,198
Selling and administrative expenses	3,388	2,552	6,234	4,853
Research and development expenses	1,613	840	3,101	1,347
Operating income	2,618	938	4,983	2,998
Other income (expense):
Investment income (expense)	203	(106)	427	(86)
Interest expense	(27)	(29)	(53)	(60)
Other expense, net	(1)	0	(1)	0
Income before provision for income taxes	2,793	803	5,356	2,852
Provision for income taxes	139	6	272	13
Net income	$ 2,654	$ 797	$ 5,084	$ 2,839
Net income per common share:
Basic and diluted income per share (in Dollars per share)	$ 0.28	$ 0.08	$ 0.53	$ 0.3
Basic and diluted income per share (in Dollars per share)	$ 0.28	$ 0.08	$ 0.53	$ 0.3
Weighted average shares outstanding:
Basic and diluted (in Shares)	9,585,357	9,399,052	9,561,848	9,391,714
Basic and diluted (in Shares)	9,585,357	9,399,052	9,561,848	9,391,714

CONTRACT ASSETS AND LIABILITIES

6 Months Ended

Oct. 31, 2024

Contractors [Abstract]

Long-Term Contracts or Programs Disclosure [Text Block]

NOTE C – CONTRACT ASSETS AND LIABILITIES

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. During the three and six months ended October 31, 2024, we recognized $8.3 million and $16.0 million, respectively, of our contract liabilities at April 30, 2024 as revenue. During the three and six months ended October 31, 2023, we recognized $4.4 million and $8.1 million, respectively, of our contract liabilities at April 30, 2023 as revenue. If contract losses are anticipated, a loss provision is recorded for the full amount of such losses when they are determinable. Contract losses for three and six months ended October 31, 2024 were approximately $0.2 million in both periods, offset by a loss reduction of approximately $0.3 million, mostly related to additional funding. Total contract losses for three and six months ended October 31, 2023 were approximately $1.4 million and $1.5 million, respectively. The liability for contract losses is presented as loss provision accrual within the consolidated balance sheets.

- Definition

The entire disclosure for long-term contracts or programs.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
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-Topic 605
-Publisher FASB
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Cover - shares	6 Months Ended
Cover - shares	Oct. 31, 2024	Dec. 11, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Oct. 31, 2024
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q2
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 Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
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		9,611,441

DEFERRED INCOME TAXES

6 Months Ended

Oct. 31, 2024

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE K – DEFERRED INCOME TAXES

Deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, which will result in taxable or deductible amounts in the future.

As required by the authoritative guidance on accounting for income taxes, we evaluate the realization of deferred tax assets on a jurisdictional basis at each reporting date. We consider all positive and negative evidence, including the reversal of deferred tax liabilities, projected future taxable income, tax planning strategies, and results of recent operations. Accounting for income taxes requires that a valuation allowance be established when it is more likely than not that all or a portion of the deferred tax assets will not be realized. In circumstances where there is sufficient negative evidence indicating that the deferred tax assets will not be realizable, we establish a valuation allowance. As of October 31, 2024, and April 30, 2024, the Company maintained a full valuation allowance against its deferred tax assets. If these estimates and assumptions change in the future, the Company may be required to adjust its existing valuation allowance resulting in changes to deferred income tax expense. It is reasonably possible the existing valuation allowance will be reduced within the next 12 months.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Condensed 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]	Total
Balance at Apr. 30, 2023	$ 9,374	$ 49,136	$ (25,621)	$ (3)	$ 32,886
Balance (in Shares) at Apr. 30, 2023	9,373,776			741
Contribution of stock to 401(k) plan	$ 17	96			113
Contribution of stock to 401(k) plan (in Shares)	17,013
Stock-based compensation expense		128			128
Net income			2,042		2,042
Balance at Jul. 31, 2023	$ 9,391	49,360	(23,579)	$ (3)	35,169
Balance (in Shares) at Jul. 31, 2023	9,390,789			741
Balance at Apr. 30, 2023	$ 9,374	49,136	(25,621)	$ (3)	$ 32,886
Balance (in Shares) at Apr. 30, 2023	9,373,776			741
Contribution of stock to 401(k) plan (in Shares)					29,898
Dividends paid					$ 0
Net income					2,839
Balance at Oct. 31, 2023	$ 9,405	49,636	(22,782)	$ (3)	36,256
Balance (in Shares) at Oct. 31, 2023	9,404,424			741
Balance at Jul. 31, 2023	$ 9,391	49,360	(23,579)	$ (3)	35,169
Balance (in Shares) at Jul. 31, 2023	9,390,789			741
Contribution of stock to 401(k) plan	$ 13	75			$ 88
Contribution of stock to 401(k) plan (in Shares)	12,885				12,885
Stock-based compensation expense	$ 1	201			$ 202
Stock-based compensation expense (in Shares)	750
Net income			797		797
Balance at Oct. 31, 2023	$ 9,405	49,636	(22,782)	$ (3)	36,256
Balance (in Shares) at Oct. 31, 2023	9,404,424			741
Balance at Apr. 30, 2024	$ 9,512	50,334	(20,027)	$ (3)	39,816
Balance (in Shares) at Apr. 30, 2024	9,511,560			741
Contribution of stock to 401(k) plan	$ 26	215			241
Contribution of stock to 401(k) plan (in Shares)	26,457
Stock-based compensation expense	$ 28	316			344
Stock-based compensation expense (in Shares)	27,815
Shares withheld on employee taxes on vested equity awards				$ (62)	(62)
Shares withheld on employee taxes on vested equity awards (in Shares)				4,569
Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price	$ 2	(2)
Exercise of stock options and stock appreciation rights - net of shares tendered for exercise price (in Shares)	1,819
Dividends payable		(9,567)			(9,567)
Net income			2,430		2,430
Balance at Jul. 31, 2024	$ 9,568	41,296	(17,597)	$ (65)	33,202
Balance (in Shares) at Jul. 31, 2024	9,567,651			5,310
Balance at Apr. 30, 2024	$ 9,512	50,334	(20,027)	$ (3)	$ 39,816
Balance (in Shares) at Apr. 30, 2024	9,511,560			741
Contribution of stock to 401(k) plan (in Shares)					44,034
Dividends paid					$ (9,567)
Net income					5,084
Balance at Oct. 31, 2024	$ 9,617	41,683	(14,943)	$ (165)	36,192
Balance (in Shares) at Oct. 31, 2024	9,617,355			13,203
Balance at Jul. 31, 2024	$ 9,568	41,296	(17,597)	$ (65)	33,202
Balance (in Shares) at Jul. 31, 2024	9,567,651			5,310
Contribution of stock to 401(k) plan	$ 17	195			$ 212
Contribution of stock to 401(k) plan (in Shares)	17,577				17,577
Stock-based compensation expense	$ 32	192			$ 224
Stock-based compensation expense (in Shares)	32,127
Shares withheld on employee taxes on vested equity awards				$ (100)	(100)
Shares withheld on employee taxes on vested equity awards (in Shares)				7,893
Dividends payable		9,567			9,567
Dividends paid		(9,567)			(9,567)
Net income			2,654		2,654
Balance at Oct. 31, 2024	$ 9,617	$ 41,683	$ (14,943)	$ (165)	$ 36,192
Balance (in Shares) at Oct. 31, 2024	9,617,355			13,203

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Tables)

6 Months Ended

Oct. 31, 2024

Disclosure Text Block [Abstract]

Lease, Cost [Table Text Block]

The table below presents right-of-use (“ROU”) assets and liabilities recorded on the respective consolidated balance sheets as follows (in thousands):

	October 31, 2024		April 30, 2024
Assets
Operating lease ROU assets	$	5,276	$	6,036

Liabilities
Operating lease liabilities (short-term)		1,301		1,640
Operating lease liabilities (long-term)		4,044		4,545
Total lease liabilities	$	5,345	$	6,185

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

The maturities of lease liabilities at October 31, 2024 are as follows:

Fiscal Year Ending April 30,
(in thousands)

Remainder of 2025	$	662
2026		1,362
2027		964
2028		1,262
2029		1,389
Thereafter		587
Total lease payments		6,226
Less imputed interest		(881	)
Present value of future lease payments		5,345
Less current obligations under leases		(1,301	)
Long-term lease obligations		4,044

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Disclosure Text Block [Abstract]
Operating Lease, Expense	$ 0.5	$ 500,000	$ 900,000	$ 900,000
Operating Lease, Weighted Average Remaining Lease Term	4 years 8 months 12 days	5 years 3 months 7 days	4 years 8 months 12 days	5 years 3 months 7 days
Operating Lease, Weighted Average Discount Rate, Percent	6.38%	6.28%	6.38%	6.28%

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

6 Months Ended

Oct. 31, 2024

Accounting Policies [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE A – CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

In the opinion of management of Frequency Electronics, Inc. (the “Company”), the accompanying unaudited condensed consolidated interim financial statements reflect all adjustments (which include only normal recurring adjustments) necessary to present fairly, in all material respects, the condensed consolidated financial position of the Company as of October 31, 2024 and the results of its operations, changes in stockholders’ equity for the three and six months ended October 31, 2024 and 2023, and cash flows for the six months ended October 31, 2024 and 2023. The April 30, 2024 condensed consolidated balance sheet was derived from audited financial statements. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These condensed consolidated interim financial statements should be read in conjunction with the annual consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended April 30, 2024, filed on August 2, 2024 with the Securities and Exchange Commission (the “Form 10-K”). The results of operations for such interim periods are not necessarily indicative of the operating results for the full fiscal year.

INVENTORIES (Tables)

6 Months Ended

Oct. 31, 2024

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

Inventories, which are reported at the lower of cost and net realizable value, consisted of the following (in thousands):

	October 31, 2024		April 30, 2024
Raw materials and component parts	$	15,515	$	14,939
Work in progress		9,431		8,035
Finished goods		534		457
	$	25,480	$	23,431

RESTRICTED CASH

6 Months Ended

Oct. 31, 2024

Disclosure Text Block Supplement [Abstract]

Restricted Assets Disclosure [Text Block]

NOTE I – RESTRICTED CASH

As of October 31, 2024 restricted cash consisted of approximately $1.3 million related to a letter of credit required for contractual restrictions during the period of performance for one of the Company’s contracts. 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. 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):

	October 31, 2024		April 30, 2024
Cash and cash equivalents	$	9,698	$	18,320
Restricted cash		1,342		945
Total cash and cash equivalents and restricted cash	$	11,040	$	19,265

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Details) - Lease, Cost - USD ($) $ in Thousands	Oct. 31, 2024	Apr. 30, 2024
Assets
Operating lease ROU assets	$ 5,276	$ 6,036
Liabilities
Operating lease liabilities (short-term)	1,301	1,640
Operating lease liabilities (long-term)	4,044	4,545
Total lease liabilities	$ 5,345	$ 6,185

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Oct. 31, 2024	Apr. 30, 2024
Statement of Financial Position [Abstract]
Accounts receivable, allowances (in Dollars)	$ 110	$ 110
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 issued	9,621	9,512
Common stock - authorized shares	20,000	20,000
Common stock - shares outstanding	9,604	9,511
Common stock reacquired and held in treasury - share	13	1

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 31, 2024	Apr. 30, 2024
Current assets:
Cash and cash equivalents	$ 9,698	$ 18,320
Accounts receivable, net of allowances of $110 at October 31, 2024 and April 30, 2024	4,088	4,614
Contract assets	12,092	10,523
Inventories	25,480	23,431
Prepaid income taxes	12	37
Prepaid expenses and other	1,578	1,196
Total current assets	52,948	58,121
Property, plant, and equipment, net	6,274	6,438
Goodwill	617	617
Cash surrender value of life insurance	10,443	10,221
Right-of-use assets – operating leases	5,276	6,036
Restricted cash	1,342	945
Other assets	875	875
Total assets	77,775	83,253
Current liabilities:
Accounts payable	1,330	2,348
Accrued liabilities	3,975	4,765
Loss provision accrual	244	404
Income taxes payable	0	0
Operating lease liability - current portion	1,301	1,640
Contract liabilities	22,659	21,639
Total current liabilities	29,509	30,796
Deferred compensation	8,011	8,088
Deferred taxes	19	8
Operating lease liability – non-current portion	4,044	4,545
Total liabilities	41,583	43,437
Stockholders’ equity:
Preferred stock - $1.00 par value; authorized 600 shares, no shares issued	0	0
Common stock - $1.00 par value; authorized 20,000 shares, 9,621 shares issued and 9,604 shares outstanding at October 31, 2024; 9,512 shares issued and 9,511 shares outstanding at April 30, 2024	9,617	9,512
Additional paid-in capital	41,683	50,334
Accumulated deficit	(14,943)	(20,027)
Common stock reacquired and held in treasury - at cost (13 shares at October 31, 2024 and 1 share at April 30, 2024)	(165)	(3)
Total stockholders’ equity	36,192	39,816
Total liabilities and stockholders’ equity	$ 77,775	$ 83,253

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Oct. 31, 2024	Jul. 31, 2024	Oct. 31, 2023	Jul. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 2,654	$ 2,430	$ 797	$ 2,042	$ 5,084	$ 2,839

- Definition

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

+ References

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+ Details

CONTRACT ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
CONTRACT ASSETS AND LIABILITIES (Details) [Line Items]
Revenues	$ 15,820	$ 13,575	$ 30,898	$ 25,984
Loss on Contracts	200	1,400	200	1,500
Increase (Decrease) in Contract with Customer, Liability	300		300
Contract Liabilities [Member]
CONTRACT ASSETS AND LIABILITIES (Details) [Line Items]
Revenues	$ 8,300	$ 4,400	$ 16,000	$ 8,100

- Definition

+ References

+ Details

RESTRICTED CASH (Details) - Reconciliation of Cash and Cash Equivalents And Restricted Cash - USD ($) $ in Thousands	Oct. 31, 2024	Apr. 30, 2024	Oct. 31, 2023	Apr. 30, 2023
Reconciliation Of Cash And Cash Equivalents And Restricted Cash Abstract
Cash and cash equivalents	$ 9,698	$ 18,320
Restricted cash	1,342	945
Total cash and cash equivalents and restricted cash	$ 11,040	$ 19,265	$ 8,708	$ 12,049

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	76,000	97,000	76,000	97,000
Common Stock, Dividends, Per Share, Declared (in Dollars per share)			$ 1
Payments of Dividends (in Dollars)	$ 9,567		$ 9,567	$ 0

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Oct. 31, 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

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

3 Months Ended

6 Months Ended

Oct. 31, 2024

Oct. 31, 2023

Oct. 31, 2024

Oct. 31, 2023

Weighted average shares outstanding:

Basic EPS shares outstanding (weighted average)

9,585,357

9,399,052

9,561,848

9,391,714

Effect of dilutive securities

^[1]

Diluted EPS shares outstanding

9,585,357

9,399,052

9,561,848

9,391,714

[1]

For the three and six months ended October 31, 2024 and 2023, dilutive securities are excluded from the calculation of EPS since the inclusion of such shares would be antidilutive. The exercisable shares excluded for the three and six months ended October 31, 2024 were 76,000 shares. The exercisable shares excluded for the three and six months ended October 31, 2023 were 97,000 shares.

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($) $ in Thousands	Oct. 31, 2024	Apr. 30, 2024
Lessee Operating Lease Liability Maturity Abstract
Remainder of 2025	$ 662
2026	1,362
2027	964
2028	1,262
2029	1,389
Thereafter	587
Total lease payments	6,226
Less imputed interest	(881)
Present value of future lease payments	5,345	$ 6,185
Less current obligations under leases	(1,301)	(1,640)
Long-term lease obligations	$ 4,044	$ 4,545

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Cash flows from operating activities:
Net income	$ 5,084	$ 2,839
Non-cash charges to earnings	2,534	2,191
Net changes in operating assets and liabilities	(5,266)	(8,011)
Net cash provided by (used in) operating activities	2,352	(2,981)
Cash flows from investing activities:
Purchase of property, plant, and equipment, and other assets	(848)	(360)
Net cash used in investing activities	(848)	(360)
Cash flows from financing activities:
Payment of dividend	(9,567)	0
Purchase of Treasury stock	(162)	0
Net cash used in financing activities	(9,729)	0
Net decrease in cash and cash equivalents and restricted cash	(8,225)	(3,341)
Cash and cash equivalents and restricted cash at beginning of period	19,265	12,049
Cash and cash equivalents and restricted cash at end of period	11,040	8,708
Cash paid during the period for:
Interest	53	60
Income taxes	$ 45	$ 9

RESTRICTED CASH (Details) - USD ($)	Oct. 31, 2024	Apr. 30, 2024
Disclosure Text Block Supplement [Abstract]
Restricted Cash	$ 1,300,000	$ 945,000

SEGMENT INFORMATION (Details) - Reconciliation of Revenue from Segments to Consolidated - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ 15,820	$ 13,575	$ 30,898	$ 25,984
Frequency Electronics Inc New York [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	11,518	9,271	22,494	18,762
Frequency Electronics Inc Zyfer [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	4,559	4,756	8,831	8,023
Inter Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ (257)	$ (452)	$ (427)	$ (801)

- Definition

+ References

+ Details

SEGMENT INFORMATION

6 Months Ended

Oct. 31, 2024

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE G – 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 communication 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. Summary of Accounting Policies” to the consolidated financial statements included in the Form 10-K. The Company evaluates the performance of its segments and allocates resources to them based on operating profit (loss). Investment income (expense), interest expense, and other expense, net, as reported in the Condensed Consolidated Statement of Operations and Comprehensive Income, are not allocated to or disclosed for each reportable segment and reconcile segment operating income (loss) to income before provision of income taxes. All acquired assets, including intangible assets, are included in the assets of the applicable reporting segment.

	Periods ended October 31,
	Three months						Six months
	2024			2023			2024			2023
Revenues:
FEI-NY	$	11,518		$	9,271		$	22,494		$	18,762
FEI-Zyfer		4,559			4,756			8,831			8,023
less intersegment revenues		(257	)		(452	)		(427	)		(801	)
Consolidated revenues	$	15,820		$	13,575		$	30,898		$	25,984

Operating income:
FEI-NY	$	2,402		$	(231	)	$	3,779		$	1,249
FEI-Zyfer		253			1,484			1,393			2,163
less intersegment profit		164			(79	)		149			(140	)
Corporate		(201	)		(236	)		(338	)		(274	)
Consolidated operating income	$	2,618		$	938		$	4,983		$	2,998

	October 31, 2024			April 30, 2024
Identifiable assets:
FEI-NY	$	38,607		$	36,512
FEI-Zyfer		15,622			15,696
less intersegment balances		(88	)		(237	)
Corporate		23,634			31,282
Consolidated identifiable assets	$	77,775		$	83,253

Total revenue recognized over time as Percentage of Completion (“POC”) and Passage of Title (“POT”) was approximately $15.1 million and $0.7 million, respectively, of the $15.8 million reported for the three months ended October 31, 2024. Total revenue recognized over time as POC and POT was approximately $29.6 million and $1.3 million, respectively, of the $30.9 million reported for the six months ended October 31, 2024. Total revenue recognized over time as POC and POT was approximately $12.3 million and $1.3 million, respectively, of the $13.6 million reported for the three months ended October 31, 2023. Total revenue recognized over time as POC and POT was approximately $24.0 million and $2.0 million, respectively, of the $26.0 million reported for the six months ended October 31, 2023. The amounts by segment and product line were as follows (in thousands):

	Three Months Ended October 31,
	2024								2023
	POC		POT			Total			POC		POT			Total
	Revenue		Revenue			Revenue			Revenue		Revenue			Revenue
FEI-NY	$	10,842	$	676		$	11,518		$	7,894	$	1,377		$	9,271
FEI-Zyfer		4,282		277			4,559			4,402		354			4,756
Intersegment		-		(257	)		(257	)		-		(452	)		(452	)
Revenues	$	15,124	$	696		$	15,820		$	12,296	$	1,279		$	13,575

	Six Months Ended October 31,
	2024								2023
	POC		POT			Total			POC		POT			Total
	Revenue		Revenue			Revenue			Revenue		Revenue			Revenue
FEI-NY	$	21,349	$	1,145		$	22,494		$	16,569	$	2,193		$	18,762
FEI-Zyfer		8,283		548			8,831			7,449		574			8,023
Intersegment		-		(427	)		(427	)		-		(801	)		(801	)
Revenues	$	29,632	$	1,266		$	30,898		$	24,018	$	1,966		$	25,984

	Periods ended October 31,
	Three months				Six months
	2024		2023		2024		2023
Revenues by product line:
Satellite revenue	$	9,390	$	4,664	$	17,653	$	9,522
Government non-space revenue		5,839		8,201		12,110		15,080
Other commercial & industrial revenue		591		710		1,135		1,382
Consolidated revenues	$	15,820	$	13,575	$	30,898	$	25,984

- Definition

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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+ Details

RECENT ACCOUNTING PRONOUNCEMENTS

6 Months Ended

Oct. 31, 2024

Accounting Standards Update and Change in Accounting Principle [Abstract]

Accounting Standards Update and Change in Accounting Principle [Text Block]

NOTE J – RECENT 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.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

INVESTMENT IN MORION, INC.

6 Months Ended

Oct. 31, 2024

Schedule of Investments [Abstract]

Investment Holdings [Text Block]

NOTE H – 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 previously 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 entirely written of in fiscal year 2022. Accordingly, the carrying value of this investment was $0 as of October 31, 2024 and April 30, 2024.

During the three and six months ended October 31, 2024 and 2023, the Company did not acquire any product from Morion. During the three and six months ended October 31, 2024 and 2023, the Company did not receive dividends from Morion.

Prior purchases of materials from Morion consisted mainly of quartz crystal blanks, which were used in the fabrication of quartz resonators. However, on October 30, 2024, the U.S. Department of Treasury’s Office of Foreign Assets Control designated Morion as a Specially Designated National, resulting in the blocking of all Morion property and property interests. As a result, the Company has terminated all commercial relationships with Morion, including the licensing of technology to Morion and the purchase of any products from Morion. The Company has established alternate sources of supply with respect to items previously acquired from Morion. The Company is also capable of fabricating the crystal blanks in-house.

SEGMENT INFORMATION (Details) - Disaggregation of Revenue - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 15,820	$ 13,575	$ 30,898	$ 25,984
POC Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	15,124	12,296	29,632	24,018
POT Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	696	1,279	1,266	1,966
Frequency Electronics Inc New York [Member]
Disaggregation of Revenue [Line Items]
Revenue	11,518	9,271	22,494	18,762
Frequency Electronics Inc New York [Member] \| POC Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	10,842	7,894	21,349	16,569
Frequency Electronics Inc New York [Member] \| POT Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	676	1,377	1,145	2,193
Frequency Electronics Inc Zyfer [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,559	4,756	8,831	8,023
Frequency Electronics Inc Zyfer [Member] \| POC Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	4,282	4,402	8,283	7,449
Frequency Electronics Inc Zyfer [Member] \| POT Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	277	354	548	574
Inter Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	(257)	(452)	(427)	(801)
Inter Segment [Member] \| POC Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Inter Segment [Member] \| POT Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ (257)	$ (452)	$ (427)	$ (801)

- Definition

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

- Definition

+ References

+ Details

RESTRICTED CASH (Tables)

6 Months Ended

Oct. 31, 2024

Disclosure Text Block Supplement [Abstract]

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):

	October 31, 2024		April 30, 2024
Cash and cash equivalents	$	9,698	$	18,320
Restricted cash		1,342		945
Total cash and cash equivalents and restricted cash	$	11,040	$	19,265

EARNINGS PER SHARE

6 Months Ended

Oct. 31, 2024

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE B – EARNINGS PER SHARE

Periods ended October 31,

Three months

Six months

2024

2023

2024

2023

Weighted average shares outstanding:

Basic EPS shares outstanding (weighted average)

9,585,357

9,399,052

9,561,848

9,391,714

Effect of dilutive securities

Diluted EPS shares outstanding

9,585,357

9,399,052

9,561,848

9,391,714

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 was paid on August 29, 2024, to stockholders of record as of the close of business on August 8, 2024. The total amount of the special dividend payment was approximately $9.6 million.