0001185185-25-001203 | 10-Q | XBRL Viewer | Frequency Electronics INC

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RESTRICTED CASH - Schedule of Reconciliation of Cash and Cash Equivalents And Restricted Cash (Details) - USD ($) $ in Thousands	Jul. 31, 2025	Apr. 30, 2025	Jul. 31, 2024	Apr. 30, 2024
Schedule Of Reconciliation Of Cash And Cash Equivalents And Restricted Cash Abstract
Cash and cash equivalents	$ 4,512	$ 4,720
Restricted cash	1,375	1,365
Total cash and cash equivalents and restricted cash	$ 5,887	$ 6,085	$ 17,418	$ 19,265

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended
SEGMENT INFORMATION (Details) $ in Thousands	Jul. 31, 2025 USD ($)	Jul. 31, 2024 USD ($)
SEGMENT INFORMATION (Details) [Line Items]
Number of Reportable Segments	2
Number of Operating Segments	2
Revenues	$ 13,812	$ 15,077
POC Revenue [Member]
SEGMENT INFORMATION (Details) [Line Items]
Revenues	12,428	14,508
POT Revenue [Member]
SEGMENT INFORMATION (Details) [Line Items]
Revenues	$ 1,384	569
Frequency Electronics Inc New York [Member]
SEGMENT INFORMATION (Details) [Line Items]
Number Of Principal Markets	3
Other Operating Income	$ 2,700	2,100
Revenues	10,354	10,975
Frequency Electronics Inc New York [Member] \| POC Revenue [Member]
SEGMENT INFORMATION (Details) [Line Items]
Revenues	9,748	10,507
Frequency Electronics Inc New York [Member] \| POT Revenue [Member]
SEGMENT INFORMATION (Details) [Line Items]
Revenues	606	468
Frequency Electronics Inc Zyfer [Member]
SEGMENT INFORMATION (Details) [Line Items]
Other Operating Income	700	600
Revenues	3,718	4,272
Frequency Electronics Inc Zyfer [Member] \| POC Revenue [Member]
SEGMENT INFORMATION (Details) [Line Items]
Revenues	2,680	4,001
Frequency Electronics Inc Zyfer [Member] \| POT Revenue [Member]
SEGMENT INFORMATION (Details) [Line Items]
Revenues	$ 1,038	$ 271

INVENTORIES (Tables)

3 Months Ended

Jul. 31, 2025

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):

	July 31, 2025		April 30, 2025
Raw materials and component parts	$	14,765	$	14,668
Work in progress		9,500		8,444
Finished goods		507		375
	$	24,772	$	23,487

RESTRICTED CASH (Tables)

3 Months Ended

Jul. 31, 2025

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):

	July 31, 2025		April 30, 2025
Cash and cash equivalents	$	4,512	$	4,720
Restricted cash		1,375		1,365
Total cash and cash equivalents and restricted cash	$	5,887	$	6,085

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Details) - USD ($)	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Disclosure Text Block [Abstract]
Operating Lease, Expense	$ 600,000	$ 500,000
Operating Lease Liabilities	$ 0
Operating Lease, Weighted Average Remaining Lease Term	4 years 3 months 18 days	4 years 9 months 21 days
Operating Lease, Weighted Average Discount Rate, Percent	6.86%	6.34%

EMPLOYEE BENEFIT PLANS (Details) - USD ($)	3 Months Ended
EMPLOYEE BENEFIT PLANS (Details) - USD ($)	Jul. 31, 2025	Jul. 31, 2024	Apr. 30, 2025
EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Stock Issued During Period, Shares, Employee Benefit Plan (in Shares)	12,405	26,457
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 133,000	$ 143,000
Assets, Fair Value Disclosure	7,000,000		$ 7,000,000
Interest Expense [Member]
EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Deferred Compensation Arrangement with Individual, Compensation Expense	23,000	27,000
Deferred Compensation Arrangement with Individual, Distribution Paid	183,000	$ 179,000
UNITED STATES \| Fair Value, Inputs, Level 1 [Member]
EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Assets, Fair Value Disclosure	3,700,000		3,500,000
UNITED STATES \| Fair Value, Inputs, Level 2 [Member]
EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Assets, Fair Value Disclosure	$ 400,000		$ 400,000

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained earnings (accumulated deficit) [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Total
Beginning Balance at Apr. 30, 2024	$ 9,512	$ 50,334	$ (20,027)	$ (3)	$ 0	$ 39,816
Beginning 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					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
Ending Balance at Jul. 31, 2024	$ 9,568	41,296	(17,597)	$ (65)	0	33,202
Ending Balance (in Shares) at Jul. 31, 2024	9,567,651			5,310
Beginning Balance at Apr. 30, 2025	$ 9,717	42,475	3,659	$ (231)	0	55,620
Beginning Balance (in Shares) at Apr. 30, 2025	9,716,999			13,088
Contribution of stock to 401(k) plan	$ 12	269				$ 281
Contribution of stock to 401(k) plan (in Shares)	12,405					12,405
Stock-based compensation expense	$ 55	312				$ 367
Stock-based compensation expense (in Shares)	54,866
Shares withheld on employee taxes on vested equity awards				$ (583)		(583)
Shares withheld on employee taxes on vested equity awards (in Shares)				21,910
Net income			634			634
Ending Balance at Jul. 31, 2025	$ 9,784	$ 43,056	$ 4,293	$ (814)	$ 0	$ 56,319
Ending Balance (in Shares) at Jul. 31, 2025	9,784,270			34,998

EMPLOYEE BENEFIT PLANS

3 Months Ended

Jul. 31, 2025

Disclosure Text Block Supplement [Abstract]

Compensation and Employee Benefit Plans [Text Block]

NOTE D – EMPLOYEE BENEFIT PLANS

During the three months ended July 31, 2025, the Company made contributions of 12,405 shares 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 months ended July 31, 2024, the Company made contributions of 26,457 shares 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 months ended July 31, 2025, was approximately $133,000, inclusive of approximately $23,000 of interest expense. Payments made related to deferred compensation were approximately $183,000 for the same period. Deferred compensation expense charged to selling and administrative expenses during the three months ended July 31, 2024, was approximately $143,000, inclusive of approximately $27,000 of interest expense. Payments made related to deferred compensation were approximately $179,000 for the same period.

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. The Life Insurance Policies amounted to $7.0 million at July 31, 2025 and at April 30, 2025. The business account and U.S. securities within the Trust are valued on a Level 1 basis and amounted to $3.7 million and $3.5 million at July 31, 2025 and April 30, 2025, respectively. The fixed income corporate debt securities within the Trust are valued on a Level 2 basis and amounted to $0.4 million at July 31, 2025 and at April 30, 2025. Level 2 securities are valued at the closing prices and are consistent with quoted prices of similar assets reported in active markets.

CONTRACT ASSETS AND LIABILITIES (Details) - USD ($) $ in Millions	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Contract Liabilities [Member]
CONTRACT ASSETS AND LIABILITIES (Details) [Line Items]
Revenues	$ 4.1	$ 7.7

- 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

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Income Statement [Abstract]
Revenues	$ 13,812	$ 15,077
Cost of revenues	8,730	8,379
Gross margin	5,082	6,698
Selling and administrative expenses	3,585	2,845
Research and development expenses	1,133	1,488
Operating income	364	2,365
Other income (expense):
Income on investments	218	224
Interest expense	(23)	(26)
Other expense, net	(2)	0
Income before (benefit) provision for income taxes	557	2,563
(Benefit) provision for income taxes	(77)	133
Net income	$ 634	$ 2,430
Net income per common share:
Basic income per share (in Dollars per share)	$ 0.07	$ 0.25
Diluted income per share (in Dollars per share)	$ 0.07	$ 0.25
Weighted average shares outstanding:
Basic (in Shares)	9,723,165	9,538,339
Diluted (in Shares)	9,723,165	9,538,339

DEFERRED INCOME TAXES (Details) $ in Millions	3 Months Ended
DEFERRED INCOME TAXES (Details) $ in Millions	Jul. 31, 2025 USD ($)
Income Tax Disclosure [Abstract]
Percentage of Permanent Provision for Maximum Bonus Depreciation Deductions for Tangible Assets	100.00%
Recovery Period	20 years
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 1.4

SEGMENT INFORMATION - Schedule of Operating income (Details) - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Operating income:
Operating income	$ 364	$ 2,365
Frequency Electronics Inc New York [Member]
Operating income:
Operating income	166	1,377
Frequency Electronics Inc Zyfer [Member]
Operating income:
Operating income	300	1,140
Inter Segment [Member]
Operating income:
Operating income	48	(15)
Corporate Segment [Member]
Operating income:
Operating income	$ (150)	$ (137)

- Definition

The net result for the period of deducting operating expenses from operating revenues.

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+ Details

RECENT ACCOUNTING PRONOUNCEMENTS

3 Months Ended

Jul. 31, 2025

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 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 adopted ASU 2023-09 as of July 31, 2025 and determined there to be no material impact to the interim financial statements.

- 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

SEGMENT INFORMATION - Schedule of Reconciliation of Assets from Segment to Consolidated (Details) - USD ($) $ in Thousands	Jul. 31, 2025	Apr. 30, 2025
Identifiable assets:
Identifiable Assets	$ 93,203	$ 93,737
Frequency Electronics Inc New York [Member]
Identifiable assets:
Identifiable Assets	38,235	39,125
Frequency Electronics Inc Zyfer [Member]
Identifiable assets:
Identifiable Assets	23,946	23,865
Inter Segment [Member]
Identifiable assets:
Identifiable Assets	(92)	(140)
Corporate Segment [Member]
Identifiable assets:
Identifiable Assets	$ 31,114	$ 30,887

- Definition

Amount of asset recognized for present right to economic benefit.

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+ Details

EARNINGS PER SHARE (Tables)

3 Months Ended

Jul. 31, 2025

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 earnings per share (“EPS”) for the three months ended July 31, 2025 and 2024, respectively, were as follows:

	Three months ended July 31,
	2025		2024
Weighted average shares outstanding:
Basic EPS shares outstanding (weighted average)		9,723,165		9,538,339
Effect of dilutive securities		**		**
Diluted EPS shares outstanding		9,723,165		9,538,339

For the three months ended July 31, 2025 there were no shares to exclude from the calculation of dilutive securities. For the three months ended July 31, 2024 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 months ended July 31, 2024 were 76,000 shares.

PRODUCT WARRANTIES

3 Months Ended

Jul. 31, 2025

Product Warranties Disclosures [Abstract]

Product Warranty Disclosure [Text Block]

NOTE L – PRODUCT WARRANTIES

The Company generally provides its customers with a one-year warranty regarding the manufactured quality and functionality of its products. The Company establishes warranty reserves based on its product history, current information on repair costs and annual sales levels. As of July 31, 2025 and April 30, 2025, 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):

	July 31, 2025			April 30, 2025
Balance at beginning of year	$	567		$	542
Warranty costs incurred		(72	)		(253	)
Product warranty accrual		68			278
Balance at end of year	$	563		$	567

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES - Lease, Cost (Details) - USD ($) $ in Thousands	Jul. 31, 2025	Apr. 30, 2025
Assets
Right-of-use assets - operating leases	$ 8,249	$ 8,659
Liabilities
Operating lease liabilities, current portion	2,067	2,027
Operating lease liabilities, non-current portion	6,292	6,729
Total lease liabilities	$ 8,359	$ 8,756

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 31, 2025	Apr. 30, 2025
Current assets:
Cash and cash equivalents	$ 4,512	$ 4,720
Accounts receivable, net of allowances of $102 at July 31, 2025 and $110 April 30, 2025	7,440	5,914
Contract assets	14,213	17,914
Inventories	24,772	23,487
Prepaid expenses and other	1,406	1,071
Total current assets	52,343	53,106
Property, plant, and equipment, net	6,494	6,188
Deferred taxes	12,122	12,045
Goodwill	617	617
Cash surrender value of life insurance and assets held in trust	11,128	10,882
Right-of-use assets – operating leases	8,249	8,659
Restricted cash	1,375	1,365
Other assets	875	875
Total assets	93,203	93,737
Current liabilities:
Accounts payable – trade	1,095	1,359
Accrued liabilities	6,213	5,899
Loss provision accrual	133	460
Income taxes payable	103	103
Operating lease liability – current portion	2,067	2,027
Contract liabilities	13,105	13,607
Total current liabilities	22,716	23,455
Deferred compensation	7,876	7,933
Operating lease liability – non-current portion	6,292	6,729
Total liabilities	36,884	38,117
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, 9,784 shares issued and 9,749 shares outstanding at July 31, 2025; 9,717 shares issued and 9,704 shares outstanding at April 30, 2025	9,784	9,717
Additional paid-in capital	43,056	42,475
Retained earnings	4,293	3,659
Common stock reacquired and held in treasury -at cost (35 shares at July 31, 2025 and 13 shares at April 30, 2025)	(814)	(231)
Total stockholders’ equity	56,319	55,620
Total liabilities and stockholders’ equity	$ 93,203	$ 93,737

SEGMENT INFORMATION - Schedule of Cost of revenues (Details) - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Cost of revenues:
Cost of revenues	$ 8,730	$ 8,379
Intersegment Eliminations [Member]
Cost of revenues:
Cost of revenues	(308)	(155)
NEW YORK \| Operating Segments [Member]
Cost of revenues:
Cost of revenues	6,947	6,588
CALIFORNIA \| Operating Segments [Member]
Cost of revenues:
Cost of revenues	$ 2,091	$ 1,946

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

+ References

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+ Details

INVESTMENT IN MORION, INC.

3 Months Ended

Jul. 31, 2025

Schedule of Investments [Abstract]

Investment Holdings [Text Block]

NOTE H – INVESTMENT IN MORION, INC.

The Company has an investment in Morion, Inc., 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 off in fiscal year 2022. Accordingly, the carrying value of this investment was $0 as of July 31, 2025 and April 30, 2025.

During the three months ended July 31, 2025 and 2024, the Company did not acquire any product from Morion. During the three months ended July 31, 2025 and 2024, the Company did not receive dividends from Morion.

Prior purchases of materials from Morion consisted primarily 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.

RESTRICTED CASH (Details) - USD ($) $ in Millions	Jul. 31, 2025	Apr. 30, 2025
Disclosure Text Block Supplement [Abstract]
Restricted Cash	$ 1.4	$ 1.4

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	76,000
Common Stock, Dividends, Per Share, Declared (in Dollars per share)	$ 1
Dividends Payable (in Dollars)		$ 9,567

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Jul. 31, 2025	Apr. 30, 2025
Statement of Financial Position [Abstract]
Accounts receivable, allowances (in Dollars)	$ 102	$ 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	9,784	9,717
Common stock - authorized shares	20,000	20,000
Common stock - shares outstanding	9,749	9,704
Common stock reacquired and held in treasury - share	35	13

SEGMENT INFORMATION

3 Months Ended

Jul. 31, 2025

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 chief operating decision maker (“CODM”) 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. Our Chief Executive Officer (“CEO”) serves as our CODM who evaluates the segment performance and allocates resources to them based on operating income which is defined as income before investment income, interest expense, other expenses, and income taxes. Operating income by segment is used to monitor segment results compared to prior periods, forecasted results, and the annual plan. All acquired assets, including intangible assets, are included in the assets of both reporting segments.

The tables below present segment revenues, significant segment expenses, which consist of segment cost of revenues and segment R&D expenses, and segment operating income for each reportable segment and on a consolidated basis as reported in the consolidated statements of operations for the three months ended July 31, 2025 and 2024 (in thousands):

	Three Months Ended July 31,
	2025			2024
Revenues:
FEI-NY	$	10,354		$	10,975
FEI-Zyfer		3,718			4,272
Less intersegment revenues		(260	)		(170	)
Consolidated revenues	$	13,812		$	15,077


Cost of revenues:
FEI-NY	$	6,947		$	6,588
FEI-Zyfer		2,091			1,946
Less intersegment cost of revenues		(308	)		(155	)
Consolidated cost of revenues	$	8,730		$	8,379


Research and development expenses:
FEI-NY	$	550	$	881
FEI-Zyfer		583		607
Consolidated research and development expenses	$	1,133	$	1,488


Operating income:
FEI-NY	$	166		$	1,377
FEI-Zyfer		300			1,140
Less intersegment margin		48			(15	)
Corporate		(150	)		(137	)
Consolidated operating income	$	364		$	2,365

Included in the determination of operating income is selling, general, and administrative expenses of $2.7 million and $2.1 million for the three months ended July 31, 2025 and 2024, respectively, for the FEI-NY segment, and $0.7 million and $0.6 million for the three months ended July 31, 2025 and 2024, respectively, for the FEI-Zyfer segment.

The tables below present the identifiable assets of each reportable segment and on a consolidated basis as reported in the consolidated balance sheets as of July 31, 2025 and April 30, 2025 and the depreciation and amortization charges related to these identifiable assets for the three months then ended (in thousands):

	July 31, 2025			April 30, 2025
Identifiable assets:
FEI-NY	$	38,235		$	39,125
FEI-Zyfer		23,946			23,865
Less intersegment balances		(92	)		(140	)
Corporate		31,114			30,887
Consolidated identifiable assets	$	93,203		$	93,737

	Three Months Ended July 31,
	2025		2024

Depreciation and amortization:
FEI-NY	$	432	$	433
FEI-Zyfer		38		28
Consolidated depreciation and amortization expense	$	470	$	461

Total revenue recognized over time as Percentage of Completion (“POC”) and Passage of Title (“POT”) was approximately $12.4 million and $1.4 million, respectively, of the $13.8 million reported for the three months ended July 31, 2025. Total revenue recognized over time as POC and POT was approximately $14.5 million and $0.6 million, respectively, of the $15.1 million reported for the three months ended July 31, 2024.

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

	Three Months Ended July 31,
	2025								2024
	POC Revenue		POT Revenue			Total Revenue			POC Revenue		POT Revenue			Total Revenue
FEI-NY	$	9,748	$	606		$	10,354		$	10,507	$	468		$	10,975
FEI-Zyfer		2,680		1,038			3,718			4,001		271			4,272
Intersegment		-		(260	)		(260	)		-		(170	)		(170	)
Revenue	$	12,428	$	1,384		$	13,812		$	14,508	$	569		$	15,077

	Three Months Ended July 31,
	2025		2024
Revenues by product line:
Satellite revenue	$	6,514	$	8,263
Government non-space revenue		6,859		6,270
Other commercial & industrial revenue		439		544
Consolidated revenues	$	13,812	$	15,077

- 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.

+ References

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+ Details

INVENTORIES - Schedule of Inventory, Current (Details) - USD ($) $ in Thousands	Jul. 31, 2025	Apr. 30, 2025
Schedule Of Inventory Current Abstract
Raw materials and component parts	$ 14,765	$ 14,668
Work in progress	9,500	8,444
Finished goods	507	375
Inventories	$ 24,772	$ 23,487

SEGMENT INFORMATION - Schedule of Research and development expenses (Details) - Operating Segments [Member] - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Research and development expenses:
Research and development expenses	$ 1,133	$ 1,488
NEW YORK
Research and development expenses:
Research and development expenses	550	881
CALIFORNIA
Research and development expenses:
Research and development expenses	$ 583	$ 607

RESTRICTED CASH

3 Months Ended

Jul. 31, 2025

Disclosure Text Block Supplement [Abstract]

Restricted Assets Disclosure [Text Block]

NOTE I – RESTRICTED CASH

As of July 31, 2025 and April 30, 2025, restricted cash consisted of approximately $1.4 million, in both periods, primarily 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):

	July 31, 2025		April 30, 2025
Cash and cash equivalents	$	4,512	$	4,720
Restricted cash		1,375		1,365
Total cash and cash equivalents and restricted cash	$	5,887	$	6,085

SEGMENT INFORMATION - Schedule of Revenue from External Customers by Products and Services (Details) - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Revenues by product line:
Revenues	$ 13,812	$ 15,077
Satellite Revenue [Member]
Revenues by product line:
Revenues	6,514	8,263
Government Non-Space Revenue [Member]
Revenues by product line:
Revenues	6,859	6,270
Other Commercial & Industrial Revenue [Member]
Revenues by product line:
Revenues	$ 439	$ 544

- Definition

+ References

+ Details

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Cash flows from operating activities:
Net income	$ 634	$ 2,430
Non-cash charges to earnings	1,268	1,328
Net changes in operating assets and liabilities	(741)	(5,216)
Net cash provided by (used in) operating activities	1,161	(1,458)
Cash flows from investing activities:
Purchase of fixed assets	(776)	(327)
Net cash used in investing activities	(776)	(327)
Cash flows from financing activities:
Purchase of Treasury stock	(583)	(62)
Net cash used in financing activities	(583)	(62)
Net decrease in cash and cash equivalents and restricted cash	(198)	(1,847)
Cash and cash equivalents and restricted cash at beginning of period	6,085	19,265
Cash and cash equivalents and restricted cash at end of period	5,887	17,418
Cash paid during the period for:
Interest	23	27
Income Taxes	$ 0	$ 7

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

3 Months Ended

Jul. 31, 2025

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 July 31, 2025 and the results of its operations, changes in stockholders’ equity for the three months ended July 31, 2025 and 2024, and cash flows for the three months ended July 31, 2025 and 2024. The April 30, 2025 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, 2025, filed on July 18, 2025 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.

Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the previously reported changes in net assets.

SEGMENT INFORMATION (Tables)

3 Months Ended

Jul. 31, 2025

Segment Reporting [Abstract]

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

	Three Months Ended July 31,
	2025			2024
Revenues:
FEI-NY	$	10,354		$	10,975
FEI-Zyfer		3,718			4,272
Less intersegment revenues		(260	)		(170	)
Consolidated revenues	$	13,812		$	15,077

Schedule of Cost of Sales by Segment [Table Text Block]


Cost of revenues:
FEI-NY	$	6,947		$	6,588
FEI-Zyfer		2,091			1,946
Less intersegment cost of revenues		(308	)		(155	)
Consolidated cost of revenues	$	8,730		$	8,379

Schedule of Research and Development Expenses by Segment [Table Text Block]


Research and development expenses:
FEI-NY	$	550	$	881
FEI-Zyfer		583		607
Consolidated research and development expenses	$	1,133	$	1,488

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


Operating income:
FEI-NY	$	166		$	1,377
FEI-Zyfer		300			1,140
Less intersegment margin		48			(15	)
Corporate		(150	)		(137	)
Consolidated operating income	$	364		$	2,365

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

	July 31, 2025			April 30, 2025
Identifiable assets:
FEI-NY	$	38,235		$	39,125
FEI-Zyfer		23,946			23,865
Less intersegment balances		(92	)		(140	)
Corporate		31,114			30,887
Consolidated identifiable assets	$	93,203		$	93,737

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

	Three Months Ended July 31,
	2025		2024

Depreciation and amortization:
FEI-NY	$	432	$	433
FEI-Zyfer		38		28
Consolidated depreciation and amortization expense	$	470	$	461

Disaggregation of Revenue [Table Text Block]

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

	Three Months Ended July 31,
	2025								2024
	POC Revenue		POT Revenue			Total Revenue			POC Revenue		POT Revenue			Total Revenue
FEI-NY	$	9,748	$	606		$	10,354		$	10,507	$	468		$	10,975
FEI-Zyfer		2,680		1,038			3,718			4,001		271			4,272
Intersegment		-		(260	)		(260	)		-		(170	)		(170	)
Revenue	$	12,428	$	1,384		$	13,812		$	14,508	$	569		$	15,077

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

	Three Months Ended July 31,
	2025		2024
Revenues by product line:
Satellite revenue	$	6,514	$	8,263
Government non-space revenue		6,859		6,270
Other commercial & industrial revenue		439		544
Consolidated revenues	$	13,812	$	15,077

CONTRACT ASSETS AND LIABILITIES

3 Months Ended

Jul. 31, 2025

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 months ended July 31, 2025, we recognized $4.1 million of our contract liabilities at April 30, 2025 as revenue. During the three months ended July 31, 2024, we recognized $7.7 million of our contract liabilities at April 30, 2024 as revenue. If contract losses are anticipated, a loss provision is recorded for the full amount of such losses when they are determinable.

- Definition

The entire disclosure for long-term contracts or programs.

+ References

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+ Details

SEGMENT INFORMATION - Schedule of Depreciation and amortization (Details) - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Depreciation and amortization:
Depreciation and amortization	$ 470	$ 461
Frequency Electronics Inc New York [Member]
Depreciation and amortization:
Depreciation and amortization	432	433
Frequency Electronics Inc Zyfer [Member]
Depreciation and amortization:
Depreciation and amortization	$ 38	$ 28

- Definition

The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

+ References + Details

PRODUCT WARRANTIES - Schedule of Product Warranty Liability (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jul. 31, 2025	Apr. 30, 2025
Schedule Of Product Warranty Liability Abstract
Balance at beginning of year	$ 567	$ 542
Warranty costs incurred	(72)	(253)
Product warranty accrual	68	278
Balance at end of year	$ 563	$ 567

INVENTORIES

3 Months Ended

Jul. 31, 2025

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):

	July 31, 2025		April 30, 2025
Raw materials and component parts	$	14,765	$	14,668
Work in progress		9,500		8,444
Finished goods		507		375
	$	24,772	$	23,487

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES - Lessee, Operating Lease, Liability, Maturity (Details) - USD ($) $ in Thousands	Jul. 31, 2025	Apr. 30, 2025
Lessee Operating Lease Liability Maturity Abstract
Remainder of 2026	$ 1,553
2027	1,942
2028	2,265
2029	2,416
2030	1,550
Thereafter	0
Total lease payments	9,726
Less imputed interest	(1,367)
Present value of future lease payments	8,359	$ 8,756
Less current obligations under leases	(2,067)	(2,027)
Long-term lease obligations	$ 6,292	$ 6,729

EARNINGS PER SHARE

3 Months Ended

Jul. 31, 2025

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE B – EARNINGS PER SHARE

Reconciliation of the weighted average shares outstanding for basic and diluted earnings per share (“EPS”) for the three months ended July 31, 2025 and 2024, respectively, were as follows:

	Three months ended July 31,
	2025		2024
Weighted average shares outstanding:
Basic EPS shares outstanding (weighted average)		9,723,165		9,538,339
Effect of dilutive securities		**		**
Diluted EPS shares outstanding		9,723,165		9,538,339

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.

Cover - shares	3 Months Ended
Cover - shares	Jul. 31, 2025	Sep. 10, 2025
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	Jul. 31, 2025
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1
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		9,749,271

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES

3 Months Ended

Jul. 31, 2025

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 and research and development (“R&D”) facilities, which expire at various times through 2030 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 July 31, 2025, 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 liabilities recorded on the respective consolidated balance sheets as follows (in thousands):

	July 31, 2025		April 30, 2025
Assets
Right-of-use assets - operating leases	$	8,249	$	8,659

Liabilities
Operating lease liabilities, current portion		2,067		2,027
Operating lease liabilities, non-current portion		6,292		6,729
Total lease liabilities	$	8,359	$	8,756

Total operating lease expense was $0.6 million and $0.5 million for the three months ended July 31, 2025 and 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. There were no ROU assets or lease liabilities that were recorded for any leases that had not commenced as of July 31, 2025.

The maturities of lease liabilities at July 31, 2025 are as follows:

Fiscal Year Ending April 30,
(in thousands)

Remainder of 2026	$	1,553
2027		1,942
2028		2,265
2029		2,416
2030		1,550
Thereafter		-
Total lease payments		9,726
Less imputed interest		(1,367	)
Present value of future lease payments		8,359
Less current obligations under leases		(2,067	)
Long-term lease obligations		6,292

As of July 31, 2025 and 2024, the weighted-average remaining lease term for all operating leases was 4.30 years and 4.81 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 July 31, 2025 and 2024, was 6.86% and 6.34%, respectively.

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

3 Months Ended

Jul. 31, 2025

Jul. 31, 2024

Weighted average shares outstanding:

Basic EPS shares outstanding (weighted average)

9,723,165

9,538,339

Effect of dilutive securities

^[1]

Diluted EPS shares outstanding

9,723,165

9,538,339

[1]

SEGMENT INFORMATION - Schedule of Reconciliation of Revenue from Segments to Consolidated (Details) - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Revenues:
Revenues	$ 13,812	$ 15,077
Intersegment Eliminations [Member]
Revenues:
Revenues	(260)	(170)
NEW YORK \| Operating Segments [Member]
Revenues:
Revenues	10,354	10,975
CALIFORNIA \| Operating Segments [Member]
Revenues:
Revenues	$ 3,718	$ 4,272

- Definition

+ References

+ Details

SEGMENT INFORMATION - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Jul. 31, 2025	Jul. 31, 2024
Disaggregation of Revenue [Line Items]
Revenue	$ 13,812	$ 15,077
Frequency Electronics Inc New York [Member]
Disaggregation of Revenue [Line Items]
Revenue	10,354	10,975
Frequency Electronics Inc Zyfer [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,718	4,272
Inter Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	(260)	(170)
POC Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	12,428	14,508
POC Revenue [Member] \| Frequency Electronics Inc New York [Member]
Disaggregation of Revenue [Line Items]
Revenue	9,748	10,507
POC Revenue [Member] \| Frequency Electronics Inc Zyfer [Member]
Disaggregation of Revenue [Line Items]
Revenue	2,680	4,001
POC Revenue [Member] \| Inter Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
POT Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,384	569
POT Revenue [Member] \| Frequency Electronics Inc New York [Member]
Disaggregation of Revenue [Line Items]
Revenue	606	468
POT Revenue [Member] \| Frequency Electronics Inc Zyfer [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,038	271
POT Revenue [Member] \| Inter Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ (260)	$ (170)

- 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.

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Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jul. 31, 2025
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

INVESTMENT IN MORION, INC. (Details) - USD ($)	3 Months Ended
INVESTMENT IN MORION, INC. (Details) - USD ($)	Jul. 31, 2025	Jul. 31, 2024	Apr. 30, 2025
Schedule of Investments [Abstract]
Cost Method Investment Ownership Percentage	4.60%
Investments	$ 0		$ 0
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

- Definition

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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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

+ Details

DEFERRED INCOME TAXES

3 Months Ended

Jul. 31, 2025

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.

On July 4, 2025, President Trump signed H.R.1, the One Big Beautiful Bill Act (“OBBBA”) into law. In accordance with U.S. GAAP, the Company will account for the tax effects of changes in tax law in the period of enactment which is the quarter ended July 31, 2025. The OBBBA made changes to the U.S. tax code, including, but not limited to: (1) allowing taxpayers to fully deduct domestic research expenditures for tax years beginning after December 31, 2024, (2) provides a catch-up relief provision for taxpayers to accelerate deductions for unamortized domestic research expenditures, (3) provides a permanent provision for 100% bonus depreciation deductions for most tangible personal property with a recovery period of 20 years or less, acquired and placed in service after January 19, 2025, and (4) for tax years beginning after December 31, 2024, restores Adjusted Taxable Income by adding back amortization and depreciation to calculate the limitation on interest deductions (effectively returning to EBITDA).

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. In general, the favorable research and expenditure provisions and permanent bonus depreciation provision will allow the Company to accelerate deductions and reduce cash taxes. The enactment of the OBBBA did not have a material impact on our provision or effective tax rate as of July 31, 2025. We continue to evaluate the OBBBA and its requirements, as well as its application to our business and its impact on cash taxes and our effective tax rate.

As of July 31, 2025, the Company maintains a valuation allowance of $1.4 million primarily against certain deferred tax assets, including state tax credits and capital losses because the realization of these tax attributes requires sufficient taxable income be sourced to the respective state jurisdiction and capital gain income is required to utilize capital losses. If these estimates and assumptions change in the future, the Company may be required to adjust its existing valuation allowance resulting in a change to deferred income tax expense.

- Definition

The entire disclosure for income tax.

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+ Details

PRODUCT WARRANTIES (Tables)

3 Months Ended

Jul. 31, 2025

Product Warranties Disclosures [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

As of July 31, 2025 and April 30, 2025, 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):

	July 31, 2025			April 30, 2025
Balance at beginning of year	$	567		$	542
Warranty costs incurred		(72	)		(253	)
Product warranty accrual		68			278
Balance at end of year	$	563		$	567

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

3 Months Ended

Jul. 31, 2025

Disclosure Text Block [Abstract]

Lease, Cost [Table Text Block]

The table below presents ROU assets and liabilities recorded on the respective consolidated balance sheets as follows (in thousands):

	July 31, 2025		April 30, 2025
Assets
Right-of-use assets - operating leases	$	8,249	$	8,659

Liabilities
Operating lease liabilities, current portion		2,067		2,027
Operating lease liabilities, non-current portion		6,292		6,729
Total lease liabilities	$	8,359	$	8,756

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

The maturities of lease liabilities at July 31, 2025 are as follows:

Fiscal Year Ending April 30,
(in thousands)

Remainder of 2026	$	1,553
2027		1,942
2028		2,265
2029		2,416
2030		1,550
Thereafter		-
Total lease payments		9,726
Less imputed interest		(1,367	)
Present value of future lease payments		8,359
Less current obligations under leases		(2,067	)
Long-term lease obligations		6,292

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Jul. 31, 2025	Jul. 31, 2024
Pay vs Performance Disclosure
Net Income (Loss)	$ 634	$ 2,430

- Definition

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

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+ Details