Franchise (TAX) 10-Q 13 Mar 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Mar. 10, 2014
Document and Entity Information	'	'	'
Entity Registrant Name	'	'JTH Holding, Inc.	'
Entity Central Index Key	'	'0001528930	'
Document Type	'	'10-Q	'
Document Period End Date	31-Jan-14	'	'
Amendment Flag	'	'false	'
Current Fiscal Year End Date	'	'--04-30	'
Entity Filer Category	'	'Smaller Reporting Company	'
Document Fiscal Year Focus	'	'2014	'
Document Fiscal Period Focus	'Q3	'	'
Entity Common Stock, Shares Outstanding	'	'	12,155,628

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jan. 31, 2014	Apr. 30, 2013	Jan. 31, 2013
Current assets:	'	'	'
Cash and cash equivalents	$3,742,000	$19,013,000	$849,000
Receivables (note 2):	'	'	'
Trade accounts	43,749,000	41,856,000	31,869,000
Notes	89,566,000	34,156,000	96,933,000
Interest, net	4,887,000	877,000	5,433,000
Allowance for doubtful accounts	-4,636,000	-5,583,000	-4,649,000
Total receivables, net	133,566,000	71,306,000	129,586,000
Available-for-sale securities (note 3)	0	3,619,000	0
Income tax receivable	8,449,000	3,000	12,611,000
Deferred income taxes	4,442,000	4,232,000	3,144,000
Other current assets	18,527,000	4,960,000	18,675,000
Total current assets	168,726,000	103,133,000	164,865,000
Property, equipment, and software, net of accumulated depreciation of $21,229, $18,286, and $19,006, respectively	37,553,000	33,037,000	31,978,000
Notes receivable, excluding current portion, net of allowance for uncollectible amounts (note 2)	23,645,000	14,352,000	21,356,000
Goodwill (note 4)	6,279,000	5,685,000	5,721,000
Other intangible assets, net of accumulated amortization of $5,777, $3,847, and $3,998, respectively (note 4)	17,645,000	10,921,000	11,620,000
Other assets, net	2,124,000	2,402,000	5,706,000
Total assets	255,972,000	169,530,000	241,246,000
Current liabilities:	'	'	'
Current installments of long-term debt (note 5)	6,649,000	3,400,000	3,488,000
Accounts payable and accrued expenses	12,804,000	11,954,000	15,260,000
Due to area developers (note 2)	15,390,000	18,248,000	14,955,000
Income taxes payable	0	5,897,000	0
Deferred revenue - short-term portion	6,362,000	7,555,000	6,489,000
Total current liabilities	41,205,000	47,054,000	40,192,000
Long-term debt, excluding current installments (note 5)	22,337,000	24,283,000	24,775,000
Revolving credit facility (note 5)	104,592,000	0	108,105,000
Deferred revenue - long-term portion	8,510,000	10,381,000	9,935,000
Liability classified stock-based compensation awards (note 9)	0	5,111,000	0
Deferred income taxes	2,030,000	865,000	382,000
Total liabilities	178,674,000	87,694,000	183,389,000
Stockholders’ equity (notes 8 and 9):	'	'	'
Additional paid-in capital	9,053,000	1,920,000	6,752,000
Accumulated other comprehensive income, net of taxes	-129,000	1,194,000	810,000
Retained earnings	68,242,000	78,592,000	50,164,000
Total stockholders’ equity	77,298,000	81,836,000	57,857,000
Total liabilities and stockholders’ equity	255,972,000	169,530,000	241,246,000
Class A preferred stock	'	'	'
Stockholders’ equity (notes 8 and 9):	'	'	'
Preferred stock	0	0	0
Special voting preferred stock	'	'	'
Stockholders’ equity (notes 8 and 9):	'	'	'
Preferred stock	0	0	0
Class A common stock	'	'	'
Stockholders’ equity (notes 8 and 9):	'	'	'
Common stock	122,000	120,000	121,000
Class B common stock	'	'	'
Stockholders’ equity (notes 8 and 9):	'	'	'
Common stock	9,000	9,000	9,000
Exchangeable shares	'	'	'
Stockholders’ equity (notes 8 and 9):	'	'	'
Common stock	$1,000	$1,000	$1,000

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jan. 31, 2014	Apr. 30, 2013	Jan. 31, 2013
In Thousands, except Share data, unless otherwise specified
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$21,229	$19,006	$18,286
Notes receivable, excluding current portion, allowance for uncollectible amounts (in dollars)	'	'	'
Finite-Lived Intangible Assets, Accumulated Amortization	$5,777	$3,998	$3,847
Class A preferred stock	'	'	'
Preferred stock, par value (in dollars per share)	$0.01	$0.01	$0.01
Preferred stock, shares authorized	190,000	190,000	190,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Special voting preferred stock	'	'	'
Preferred stock, par value (in dollars per share)	$0.01	$0.01	$0.01
Preferred stock, shares authorized	10	10	10
Preferred stock, shares issued	10	10	10
Preferred stock, shares outstanding	10	10	10
Class A common stock	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	$0.01
Common stock, shares authorized	21,200,000	21,200,000	21,200,000
Common stock, shares issued	12,153,278	11,975,128	12,078,854
Common stock, shares outstanding	12,153,278	11,975,128	12,078,854
Class B common stock	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	$0.01
Common stock, shares authorized	1,000,000	1,000,000	1,000,000
Common stock, shares issued	900,000	900,000	900,000
Common stock, shares outstanding	900,000	900,000	900,000
Exchangeable shares	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	$0.01
Common stock, shares issued	100,000	100,000	100,000
Common stock, shares outstanding	100,000	100,000	100,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
Revenues:	'	'	'	'
Franchise fees	$1,247	$1,698	$3,172	$4,503
Area developer fees	1,311	1,741	4,994	5,742
Royalties and advertising fees	22,081	20,188	24,710	22,561
Financial products	9,864	8,039	10,482	8,510
Interest income (note 2)	3,001	3,140	7,435	8,339
Tax preparation fees, net of discounts	2,054	1,445	2,682	1,886
Other revenue	1,182	1,369	2,647	2,661
Total revenues	40,740	37,620	56,122	54,202
Operating expenses:	'	'	'	'
Employee compensation and benefits	10,318	10,285	24,603	24,566
General and administrative expenses	9,121	7,857	23,131	19,783
Area developer expense	7,909	6,814	9,442	8,646
Advertising expense	5,860	7,687	11,051	12,786
Depreciation, amortization, and impairment charges	2,267	1,424	5,590	4,447
Total operating expenses	35,475	34,067	73,817	70,228
Income (loss) from operations	5,265	3,553	-17,695	-16,026
Other income (expense):	'	'	'	'
Foreign currency transaction gains (losses)	-3	-1	-15	3
Gain on sale of available-for-sale securities	1,995	0	2,183	0
Interest expense (note 6)	-464	-819	-1,066	-1,623
Income (loss) before income taxes	6,793	2,733	-16,593	-17,646
Income tax expense (benefit) (note 7)	2,737	1,060	-6,244	-6,845
Net income (loss)	$4,056	$1,673	($10,349)	($10,801)
Earnings Per Share, Basic	$0.29	$0.12	($0.80)	($0.85)
Net income (loss) per share of Class A and Class B common stock:	'	'	'	'
Earnings Per Share, Diluted	$0.28	$0.12	($0.80)	($0.85)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Loss (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income (loss)	$4,056	$1,673	($10,349)	($10,801)
Interest rate swap agreements, net of taxes of $-, $130, $-, and $225, respectively	0	213	0	368
Unrealized gain (loss) on equity securities available for sale, net of taxes of $26, $26, $608, and $67, respectively (note 3)	44	-42	975	110
Reclassified gain on sale of available-for-sale securities included in income, net of taxes of $803, $-, $821, and $-, respectively (note 3)	-1,192	0	-1,362	0
Foreign currency translation adjustment	-839	-197	-1,155	-390
Forward contracts related to foreign currency exchange rates (note 6)	220	46	220	46
Comprehensive income (loss)	$2,289	$1,693	($11,671)	($10,667)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Comprehensive Loss (Parentheticals) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Taxes on interest rate swap	$0	$130	$0	$225
Taxes on unrealized gain on AFS security sale	26	-26	608	67
Reclassification gain on sale of available-for-sale securities, tax	$803	$0	$821	$0

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2012
Cash flows from operating activities:	'	'	'
Net income (loss)	($10,349)	($10,801)	'
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Provision for doubtful accounts	5,886	4,581	'
Depreciation, amortization, and impairment charges	5,590	4,447	'
Amortization of deferred financing costs	250	217	'
Stock-based compensation expense related to equity classified awards	1,394	1,232	'
Stock-based compensation expense related to liability classified awards	-872	0	'
Gain on bargain purchases and sales of company-owned offices	-629	-178	'
Equity in loss of affiliate	173	118	'
Deferred tax expense	955	4,952	'
Gain on sale of available-for-sale securities	-2,183	0	'
Changes in assets and liabilities decreasing cash flows from operating activities	-51,065	-56,383	'
Net cash used in operating activities	-50,850	-51,815	'
Cash flows from investing activities:	'	'	'
Issuance of operating loans to franchisees	-62,218	-60,875	'
Payments received on operating loans to franchisees	1,532	1,536	'
Purchases of area developer rights, company-owned offices, and acquired customer lists	-6,585	-3,741	'
Proceeds from sale of company-owned offices and area developer rights	2,368	2,252	'
Purchase of available-for-sale securities	0	-2,980	'
Proceeds from sale of available-for-sale securities	5,163	0	'
Purchase of property and equipment	-7,652	-9,177	'
Net cash used in investing activities	-67,392	-72,985	'
Cash flows from financing activities:	'	'	'
Proceeds from the exercise of stock options	6,122	1,592	'
Repurchase of common stock	-5,174	-1,634	'
Repayment of long-term debt	-2,897	-2,227	'
Borrowings under revolving credit facility	110,694	108,582	'
Repayments under revolving credit facility	-6,102	-478	'
Payment for debt issue costs	0	-281	'
Tax benefit of stock option exercises	554	269	'
Net cash provided by financing activities	103,197	105,823	'
Effect of exchange rate changes on cash, net	-226	-22	'
Net decrease in cash and cash equivalents	-15,271	-18,999	'
Cash and cash equivalents at beginning of period	19,013	19,848	'
Cash and cash equivalents at end of period	3,742	849	'
Supplemental disclosures of cash flow information:	'	'	'
Cash paid for interest, net of capitalized interest	'	851	1,310
Cash paid for taxes, net of refunds	'	6,388	6,958
Capital Expenditures Incurred but Not yet Paid	'	182	1,657
During the nine months ended January 31, 2014 and 2013, the Company acquired certain assets from franchisees, area developers, and third parties as follows:	'	'	'
Fair value of assets purchased	'	16,444	9,265
Receivables applied, net of amounts due ADs and related deferred revenue	'	-3,543	-3,224
Notes and accounts payable issued	'	-6,316	-2,300
Cash paid to franchisees, area developers, and third parties	'	6,585	3,741
During the nine months ended January 31, 2014 and 2013, the Company sold certain assets to franchisees and area developers as follows:	'	'	'
Book value of assets sold	'	6,209	5,601
Loss on sale	'	-160	-351
Deferred gain on sale	'	1,080	1,252
Notes received	'	-4,761	-4,250
Cash received from franchisees and area developers	'	$2,368	$2,252

Organization_and_Significant_A

Organization and Significant Accounting Policies	9 Months Ended
	Jan. 31, 2014
Accounting Policies [Abstract]	'
Organization and Significant Accounting Policies	'
	Organization and Significant Accounting Policies
	(a)  Organization
	JTH Holding, Inc. (the Company), a Delaware corporation, is a holding company engaged through its subsidiaries as a franchisor and operator of a system of income tax preparation offices located in the United States and Canada. The Company’s principal operations are conducted through JTH Tax, Inc. (d/b/a Liberty Tax Service), the Company’s largest subsidiary. Through this system of income tax preparation offices, the Company also facilitates refund-based tax settlement financial products, such as instant cash advances, electronic refund checks, and personal income tax refund discounting, for its customers. The Company also offers online tax preparation services.
	The Company’s operating revenues are seasonal in nature with peak revenues occurring in the months of January through April.  Therefore, results for interim periods are not indicative of results to be expected for the full year.
	Unless specifically noted otherwise, as used throughout these condensed consolidated financial statements, the term “Company” or “Liberty” refers to the consolidated entities of JTH Holding, Inc.
	(b) Principles of Consolidation and Unaudited Financial Statements
	The condensed consolidated financial statements include the accounts of JTH Holding, Inc. and its wholly-owned subsidiaries. Assets and liabilities of the Company’s Canadian operations have been translated into U.S. dollars using the exchange rate in effect at the end of the period. Revenues and expenses have been translated using the average exchange rates in effect each month of the period. Transaction gains and losses are recognized when incurred. The Company also consolidates any variable interest entities of which it is the primary beneficiary. When the Company does not have a controlling interest in an entity, but exerts significant influence over the entity, the Company applies the equity method of accounting. All intercompany balances and transactions have been eliminated in consolidation.
	The unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (US GAAP) for interim financial information.  The condensed consolidated financial statements, including these notes, are unaudited and exclude some of the disclosures only required in annual financial statements.  Consolidated balance sheet data as of April 30, 2013 was derived from the Company’s April 30, 2013 Annual Report on Form 10-K.
	In the opinion of management, all adjustments necessary for a fair presentation of such financial statements in accordance with US GAAP have been recorded.  These adjustments consisted only of normal recurring items.  The accompanying condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and notes thereto included in its April 30, 2013 Annual Report on Form 10-K.
	(c) Office Count
	The following table shows the U.S. office activity and the number of Canadian and company-owned offices for the 2014 and 2013 tax seasons:
		Tax Season
		2014		2013
	Franchised U.S. offices, operated during the prior tax season	4,028		3,845
	U.S. offices opened	558		596
	U.S. offices purchased from the Company	66		60
	U.S. offices acquired by the Company	(91	)	(64	)
	U.S. offices closed	(566	)	(409	)
	Franchised U.S. offices, operated during the tax season	3,995		4,028
	Franchised Canadian offices, operated during the tax season	227		231
	Total franchised offices, operated during the tax season	4,222		4,259
	Company-owned offices, operated during the tax season:
	U.S.	180		234
	Canadian	36		27
	Total	216		261
	Total offices, operated during the tax season	4,438		4,520
	(d) Use of Estimates
	Management has made a number of estimates and assumptions relating to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period, to prepare these condensed consolidated financial statements and accompanying notes in conformity with US GAAP. Actual results could differ from those estimates.
	(e) Foreign Operations
	Canadian operations contributed $352,000 and $1,158,000 in revenues for the three and nine months ended January 31, 2014, respectively and $328,000 and $1,103,000 in revenues for the three and nine months ended January 31, 2013, respectively.

Notes_and_Accounts_Receivable

Notes and Accounts Receivable	9 Months Ended
	Jan. 31, 2014
Receivables [Abstract]	'
Notes and Accounts Receivable	'
	Receivable
	The Company provides financing to franchisees for the purchase of franchises, clusters of territories, company-owned offices, and for working capital and equipment needs. The franchise-related notes generally are payable over five years and the working capital and equipment notes generally are due within one year. Most notes bear interest at 12%.  Activity related to notes receivable for the nine months ended January 31, 2014 and January 31, 2013 and for the fiscal year ended April 30, 2013 was as follows:
		31-Jan-14			January 31, 2013			30-Apr-13
		(In thousands)
	Balance at beginning of period	$	89,340		$	79,838		$	79,838
	Notes received for:
	Sales of franchises and clusters of territories	3,629			4,431			6,770
	Sales of certain assets to franchisees	9,259			11,073			15,130
	Franchisee to franchisee note assumptions	8,453			10,303			11,259
	Working capital and equipment loans to franchisees	62,218			60,875			75,642
	Refinancing of accounts receivable	7,140			18,486			18,527
		90,699			105,168			127,328
	Repayment of notes	(7,017		)	(6,515		)	(95,664		)
	Notes canceled	(16,864		)	(18,806		)	(21,981		)
	Foreign currency adjustment	(487		)	(127		)	(181		)
	Balance at end of period	155,671			159,558			89,340
	Unrecognized revenue portion of notes receivable	(41,686		)	(40,423		)	(39,731		)
	Notes receivable less unrecognized revenue	$	113,985		$	119,135		$	49,609
	Most of the notes receivable are due from the Company's franchisees and area developers (ADs) and are collateralized by the underlying franchise and, when the franchise or area owner is an entity, is generally guaranteed by the owners of the respective entity. The debtors' ability to repay the notes is dependent upon both the performance of the tax preparation industry as a whole and the individual franchisees' or ADs' areas.
	The refinancing of accounts receivable had resulted from a franchisee electing to deliver to the Company a promissory note for past-due royalties and advertising fees that had previously been recorded as accounts receivable in the condensed consolidated financial statements. Effective October 1, 2013, the Company reduced the interest rate on its past due accounts receivable from 18% to 12% and ceased its practice of refinancing accounts receivable into notes receivable. This is not expected to have a material effect on the Company's condensed consolidated financial statements.
	Notes canceled are comprised of the cancellation of existing unpaid notes of selling franchisees in franchisee to franchisee sales that include the assumption of debt by the acquiring franchisee, and any unpaid notes receivable from a franchisee or AD related to specific territories or clusters of territories that the Company reacquires. In the latter transactions, the cancellation of notes is part of the consideration paid by the Company, and any excess of the consideration paid over the fair value of assets acquired is written off to the allowance for doubtful accounts. Each quarter, the adequacy of the allowance for doubtful accounts is assessed and additional provision for bad debt recorded as deemed necessary.
	Unrecognized revenue relates to the financed portion of franchise fees and AD fees and, in the case of sales of company-owned offices, the financed portion of gains related to these sales, in each case where revenue has not yet been recognized. For franchise fees and gains related to the sale of company-owned offices, revenue is recorded as note payments are received by the Company. Payments on AD fee notes receivable generate a corresponding increase in deferred revenue, which is amortized into revenue over the life of the AD contract, generally 10 years.
	Accounts and notes receivable include royalties billed that relate to territories operated by franchisees located in AD territories. The Company has recorded amounts payable to ADs for their share of these receivables of $15,390,000, $14,955,000, and $18,248,000 at January 31, 2014, January 31, 2013, and April 30, 2013, respectively.
	At January 31, 2014, the Company had unfunded lending commitments for working capital loans to franchisees and area developers of $10,392,000.
	Allowance for Doubtful Accounts
	Management believes that the recorded allowance is adequate based upon its consideration of the estimated value of the franchises and AD areas supporting the receivables. Any adverse change in the tax preparation industry or the individual franchisees' or ADs' areas could affect the Company's estimate of the allowance. Activity in the allowance for doubtful accounts for the three and nine months ended January 31, 2014 and 2013 was as follows:
		Three Months Ended January 31,						Nine Months Ended January 31,
		2014			2013			2014			2013
		(In thousands)
	Balance at beginning of period	$	6,048		$	5,844		$	6,684		$	5,290
	Provision for doubtful accounts	2,456			1,317			5,886			4,581
	Write-offs	(3,039		)	(1,665		)	(7,067		)	(4,345		)
	Foreign currency adjustment	(55		)	(1		)	(93		)	(31		)
	Balance at end of period	$	5,410		$	5,495		$	5,410		$	5,495
	The allocation of the allowance for doubtful accounts between long-term and short-term as of January 31, 2014, January 31, 2013, and April 30, 2013 was as follows:
		31-Jan-14			January 31, 2013			30-Apr-13
		(In thousands)
	Short-term	$	4,636		$	4,649		$	5,583
	Long-term	774			846			1,101
	Total	$	5,410		$	5,495		$	6,684
	Management considers accounts and notes receivable to be impaired if the amounts due exceed the fair value of the underlying franchise and estimates an allowance for doubtful accounts based on that excess. Amounts due include contractually obligated accounts and notes receivable plus accrued interest less unrecognized revenue, reduced by the allowance for uncollected interest, amounts due ADs, related deferred revenue, and amounts owed to the franchisee by the Company. In establishing the fair value of the underlying franchise, management considers net fees of open offices earned during the most recently completed tax season and the number of unopened offices.
	The allowance for doubtful accounts at January 31, 2014, January 31, 2013, and April 30, 2013 was allocated as follows:
		31-Jan-14			January 31, 2013			30-Apr-13
		(In thousands)
	Impaired:
	Notes receivable, including interest, and less unrecognized revenue	$	7,633		$	6,351		$	9,399
	Accounts receivable	3,481			3,023			5,907
	Less allowance for uncollected interest, amounts due ADs, related deferred revenue and amounts due franchisees	(1,636		)	(1,678		)	(2,336		)
	Net amount due	$	9,478		$	7,696		$	12,970
	Allowance for doubtful accounts for impaired notes and accounts receivable	$	4,366		$	3,994		$	6,120
	Nonimpaired:
	Notes receivable, including interest, and less unrecognized revenue	$	112,233		$	119,787		$	42,459
	Accounts receivable	42,776			30,659			37,650
	Less allowance for uncollected interest, amounts due ADs, related deferred revenue and amounts due franchisees	(17,994		)	(17,537		)	(19,992		)
	Net amount due	$	137,015		$	132,909		$	60,117
	Allowance for doubtful accounts for non-impaired notes and accounts receivable	$	1,044		$	1,501		$	564
	Total allowance for doubtful accounts	$	5,410		$	5,495		$	6,684
	The Company’s average investment in impaired notes receivable during the nine months ended January 31, 2014 and 2013 was $8,515,000 and $6,539,000, respectively.  Interest income recognized related to performing impaired notes was $124,000 and $486,000 for the three and nine months ended January 31, 2014, respectively, and $107,000 and $352,000 for the three and nine months ended January 31, 2013, respectively.  The Company’s investment in notes receivable on nonaccrual status at January 31, 2014, January 31, 2013, and April 30, 2013 was $6,472,000, $4,286,000, and $8,375,000, respectively.
	Age Analysis of Past Due Receivables
	The aging of accounts and notes receivable at January 31, 2014 was as follows:
		Total			Allowance			Current			Total
		Past Due			for Uncollected						Receivables
					Interest
	(In thousands)
Accounts receivable	$	18,976		$	(2,508	)	$	27,281		$	43,749
Notes receivable	7,466			(994		)	112,400			118,872
Total	$	26,442		$	(3,502	)	$	139,681		$	162,621
Accounts receivable are considered to be past due if unpaid after 30 days and notes receivable are considered past due if unpaid after 90 days, at which time the notes are put on nonaccrual status.

Investments

Investments	9 Months Ended
	Jan. 31, 2014
Investments [Abstract]	'
Investments	'
	Investments
	During fiscal 2013, the Company purchased corporate equity securities, as a strategic investment in a business partner, for $2,980,000.  These securities were sold during the nine months ended January 31, 2014. A gross gain on the sale of $2,183,000 was recognized and reclassified out of accumulated other comprehensive income and recorded as other income.

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	9 Months Ended
	Jan. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets	'
	Goodwill and Intangible Assets
	Changes in the carrying amount of goodwill for the nine months ended January 31, 2014 and January 31, 2013 are as follows:
			January 31, 2014									January 31, 2013
			Goodwill			Accumulated impairment loss			Net			Goodwill			Accumulated impairment loss			Net
			(In thousands)
	Balance at beginning of period		$	6,457		$	(772	)	$	5,685		$	6,157		$	(757	)	$	5,400
	Acquisitions of assets from franchisees		4,071			—			4,071			2,840			—			2,840
	Disposals and foreign currency changes, net		(3,530		)	188			(3,342		)	(3,086		)	567			(2,519		)
	Impairments		—			(135		)	(135		)	—			—			—
	Balance at end of period		$	6,998		$	(719	)	$	6,279		$	5,911		$	(190	)	$	5,721
	Components of intangible assets are as follows as of January 31, 2014, January 31, 2013, and April 30, 2013:
			January 31, 2014									January 31, 2013									April 30, 2013
			Gross			Accumulated			Net			Gross			Accumulated			Net			Gross		Accumulated			Net
			carrying			amortization			carrying			carrying			amortization			carrying			carrying		amortization			carrying
			amount						amount			amount						amount			amount					amount
		(In thousands)
	Amortizable other intangible assets:
	Acquired customer lists		$	4,816		$	(634	)	$	4,182		$	1,587		$	(42	)	$	1,545		$	1,603	$	(171	)	$	1,432
	Assets acquired from franchisees:
	Customer lists and reacquired rights		4,163			(1,961		)	2,202			3,178			(1,287		)	1,891			3,474		(1,487		)	1,987
	Area developer rights		14,443			(3,182		)	11,261			10,702			(2,518		)	8,184			9,842		(2,340		)	7,502
			$	23,422		$	(5,777	)	$	17,645		$	15,467		$	(3,847	)	$	11,620		$	14,919	$	(3,998	)	$	10,921
	Intangible assets are amortized over six years for acquired customer lists, four years for customer lists acquired from franchisees, two years for reacquired rights acquired from franchisees, and ten years for area developer rights.
	In January 2014, the Company purchased certain assets of an online tax preparation software provider for $3,200,000, of which $1,600,000 was payable at the closing date with the remainder payable on April 30, 2014. The entire purchase price has been preliminarily allocated to the identifiable intangible assets.
	During the nine months ended January 31, 2014, the Company acquired the assets of various franchisees for $7,517,000.  These acquisitions were accounted for as business combinations, with all value allocated to intangible assets.  The acquired businesses are operated as Company-owned offices until a buyer is located and a new franchise agreement is entered into. The purchase price of assets acquired from franchisees was allocated as follows:
			Nine Months Ended January 31,
			2014			2013
			(In thousands)
	Customer lists and reacquired rights		$	3,446		$	2,424
	Goodwill		4,071			2,840
	Total		$	7,517		$	5,264

Debt

Debt	9 Months Ended
	Jan. 31, 2014
Debt Disclosure [Abstract]	'
Debt	'
	Debt
	The Company has a credit facility that consists of a $25,000,000 term loan and a revolving credit facility that currently allows borrowing of up to $143,350,000.  Outstanding borrowings accrue interest at one-month London Inter-Bank Offered Rate (LIBOR) plus a margin ranging from 1.50% to 2.25% depending on the Company’s leverage ratio. At January 31, 2014, the interest rate was 1.92%, and the average interest rate paid was 1.90% during the nine months ended January 31, 2014. The indebtedness is collateralized by substantially all the assets of the Company and both loans mature on April 30, 2017.  The credit facility contains certain financial covenants that the Company must meet, including leverage and fixed-charge coverage ratios as well as minimum net worth requirements.  The Company was in compliance with the financial covenants at January 31, 2014.
	Debt at January 31, 2014, January 31, 2013, and April 30, 2013 consisted of the following:
		31-Jan-14			January 31, 2013			30-Apr-13
		(In thousands)
	Credit Facility:
	Revolver	$	104,592		$	108,105		$	—
	Term loan	22,344			24,063			23,750
		126,936			132,168			23,750
	Amounts due to former ADs and mortgages	6,642			4,200			3,933
		133,578			136,368			27,683
	Less: current portion	(6,649		)	(3,488		)	(3,400		)
	Long-term debt	$	126,929		$	132,880		$	24,283

Income_Taxes

Income Taxes	9 Months Ended
	Jan. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	The Company computes its provision for or benefit from income taxes by applying the estimated annual effective tax rate to income or loss from recurring operations and adding the effects of any discrete income tax items specific to the period.
	In January 2013 the American Taxpayer Relief Act of 2012 was signed into law. The Act includes a reinstatement of the federal research and experimentation credit through December 31, 2013 that was retroactive to January 1, 2012. We recorded a discrete tax benefit of approximately $395,000 for the retroactive effect during the three months ended January 31, 2013. Due to the expiration of the credit on December 31, 2013, we have reduced the projected tax benefit of our fiscal 2014 credit by $140,000, which represents a third of our fiscal year projected credit. Should the credit again be extended retroactively, we will reallocate the benefit in the quarter of enactment.

Stockholders_Equity

Stockholders' Equity	9 Months Ended
	Jan. 31, 2014
Equity [Abstract]	'
Stockholders' Equity	'
	Stockholders’ Equity
	During the nine months ended January 31, 2014 and 2013, activity in stockholders’ equity was as follows:
		2014			2013
		(In thousands)
	Class A common shares issued from the exercise of stock options	409			151
	Class A common shares issued from the vesting of restricted stock	15			—
	Proceeds from exercise of stock options	$	6,122		$	1,592
	Class A common shares repurchased	246			119
	Payments for repurchased shares	$	5,174		$	1,634
	Tax benefit of stock option exercises	$	554		$	269
	Class A common shares issued upon conversion of Class A preferred shares	—			1,703
	The components of accumulated other comprehensive income at January 31, 2014 are a foreign currency translation adjustment of $(349,000) and a foreign currency forward contract of $220,000. The components of accumulated other comprehensive income at January 31, 2013 are a foreign currency translation adjustment of $723,000, an interest rate swap of $(69,000), a foreign currency forward contract of $46,000, and the unrealized gain on available-for-sale securities of $110,000. The components of accumulated other comprehensive income at April 30, 2013 are a foreign currency translation adjustment of $807,000 and the unrealized gain on available-for-sale securities of $387,000.
	Net Income (Loss) per Share
	Net income (loss) per share of Class A and Class B common stock is computed using the two-class method. Basic net income (loss) per share is computed by allocating undistributed earnings to common shares and participating securities (Class A preferred stock and exchangeable shares) and using the weighted-average number of common shares outstanding during the period.  Undistributed losses are not allocated to these participating securities because they do not meet the required criteria for such allocation.  During the nine months ended January 31, 2013, two of the Company’s major shareholders elected to convert 170,320 shares of the Class A preferred stock to 1,703,200 shares of Class A common stock.
	Diluted net income (loss) per share is computed using the weighted-average number of common shares and, if dilutive, the potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of stock options. The dilutive effect of outstanding stock options is reflected in diluted earnings per share by application of the treasury stock method. Additionally, the computation of the diluted net loss per share of Class A common stock assumes the conversion of Class B common stock, Class A preferred stock and exchangeable shares, while the diluted net income (loss) per share of Class B common stock does not assume conversion of those shares.
	The rights, including liquidation and dividend rights, of the holders of Class A and Class B common stock are identical, with the exception of the election of directors. As a result, the undistributed earnings for each year are allocated based on the contractual participation rights of the Class A and Class B common stock as if the earnings for the year had been distributed.  Participating securities have dividend rights that are identical to Class A and Class B common stock.
	The computation of basic and diluted net income (loss) per share for the three and nine months ended January 31, 2014 and 2013 was as follows:
		Three Months Ended
		January 31, 2014
		Class A			Class B
		Common Stock			Common Stock
		(in thousands, except for share and per
		share amounts)
	Basic net income per share:
	Numerator
	Allocation of undistributed earnings	$	3,775		$	281
	Amounts allocated to participating securities:
	Exchangeable shares	(270		)	(20		)
	Net income attributable to common stockholders	$	3,505		$	261
	Denominator
	Weighted-average common shares outstanding	12,091,857			900,000
	Basic net income per share	$	0.29		$	0.29
	Diluted net income per share:
	Numerator
	Allocation of undistributed earnings for basic computation	$	3,505		$	261
	Reallocation of undistributed earnings as a result of assumed conversion of:
	Class B common stock to Class A common stock	261
	Exchangeable shares to Class A common stock	290
		$	4,056		$	261
	Denominator
	Number of shares used in basic computation	12,091,857			900,000
	Weighted-average effect of dilutive securities
	Class B common stock to Class A common stock	900,000
	Exchangeable shares to Class A common stock	1,000,000
	Employee stock options	662,809			42,634
		14,654,666			942,634
	Diluted net income per share	$	0.28		$	0.28
		Nine Months Ended
		January 31, 2014
		Class A			Class B
		Common Stock			Common Stock
		(in thousands, except for share and per
		share amounts)
	Basic and diluted net loss per share:
	Numerator
	Allocation of undistributed losses	$	(9,629	)	$	(720	)
	Denominator
	Weighted-average common shares outstanding	12,037,734			900,000
	Basic and diluted net loss per share	$	(0.80	)	$	(0.80	)
	Diluted net income (loss) per share excludes the impact of shares of potential common stock from the exercise of options to purchase 225,000 and 2,190,000 shares for the three and nine months ended January 31, 2014, respectively, because the effect would be antidilutive.
		Three Months Ended
		January 31, 2013
		Class A			Class B
	Common Stock			Common Stock
	(in thousands, except for share and per
	share amounts)
Basic net income per share:
Numerator
Allocation of undistributed earnings	$	1,557		$	116
Amounts allocated to participating securities:
Exchangeable shares	(111		)	(8		)
Net income attributable to common stockholders	$	1,446		$	108
Denominator
Weighted-average common shares outstanding	12,090,238			900,000
Basic net income per share	$	0.12		$	0.12
Diluted net income per share:
Numerator
Allocation of undistributed earnings for basic computation	$	1,446		$	108
Reallocation of undistributed earnings as a result of assumed conversion of:
Class B common stock to Class A common stock	108			—
Exchangeable shares to Class A common stock	119			—
	$	1,673		$	108
Denominator
Number of shares used in basic computation	12,090,238			900,000
Weighted-average effect of dilutive securities:
Class B common stock to Class A common stock	900,000			—
Exchangeable shares to Class A common stock	1,000,000			—
Employee stock options	79,701			5,127
	14,069,939			905,127
Diluted net income per share	$	0.12		$	0.12
	Nine Months Ended
	January 31, 2013
	Class A			Class B
	Common Stock			Common Stock
	(in thousands, except for share and per
	share amounts)
Basic and diluted net loss per share:
Numerator
Allocation of undistributed losses	$	(10,037	)	$	(764	)
Denominator
Weighted-average common shares outstanding	11,831,496			900,000
Basic and diluted net loss per share	$	(0.85	)	$	(0.85	)
Diluted net income (loss) per share excludes the impact of shares of potential common stock from the exercise of options to purchase 2,546,000 and 2,745,000 shares for the three and nine months ended January 31, 2013, respectively, because the effect would be antidilutive.

Stock_Compensation_Plans

Stock Compensation Plans	9 Months Ended
	Jan. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock Compensation Plans	'
	Stock Compensation Plans
	Stock Options
	At January 31, 2014, 1,818,936 shares of Class A common stock are available for grant under the 2011 Equity and Cash Incentive Plan.
	The following table summarizes the information for options granted during the nine months ended January 31, 2014:
		2014
	Weighted average fair value of options granted	$	6.19
	Dividend yield	0		%
	Expected volatility	34.15% - 36.99%
	Expected terms (in years)	3.7 - 5.3
	Risk-free interest rates	0.79% - 1.49%
	The Company does not have enough public trading history to calculate volatility for the term of the granted options, therefore, it used a 50/50 weighted average volatility, equally weighing our public trading history and that of other public companies in the tax preparation industry.
	Stock option activity during the nine months ended January 31, 2014 was as follows:
		Number of			Weighted
		options			average
					exercise price
	Balance at beginning of period	2,534,683			$	14.81
	Granted	452,374			18.2
	Exercised	(408,798	)		14.98
	Canceled	(264,461	)		15.02
	Balance at end of period	2,313,798			15.42
	The Company granted 452,374 stock options to certain directors and employees in the nine months ended January 31, 2014. The total intrinsic value of options exercised during the nine months ended January 31, 2014 was approximately $2,458,000. Stock options vest from six months to five years from the date of grant and expire five years after the vesting date.
	Nonvested stock option (options that did not vest in the period in which granted) activity during the nine months ended January 31, 2014 was as follows:
		Nonvested			Weighted
		options			average
					exercise price
	Balance at beginning of period	132,500			$	15
	Granted	452,374			18.2
	Vested	(39,490	)		15.33
	Canceled	—			—
	Balance at end of period	545,384			17.63
	At January 31, 2014, unrecognized compensation costs related to nonvested stock options were $2,372,000. These costs are expected to be recognized between fiscal 2014 and fiscal 2016.
	The following table summarizes information about stock options outstanding and exercisable at January 31, 2014:
	Number of options outstanding at		Range of exercise prices				Weighted average exercise price		Weighted average remaining contractual life (in years)	Number of options exercisable at	Weighted average exercise price
	31-Jan-14									31-Jan-14
	117,500		$	10.5			$	10.5	1	117,500	$	10.5
	1,543,416		14.00-16.50				15.03		2.5	1,440,916	15.03
	200,508		15				15		3.3	200,508	15
	407,374		16.38 - 19.75				17.98		4.6	9,490	16.38
	45,000		20.19				20.19		6.2	—	—
	2,313,798						15.42			1,768,414	14.73
	During the fiscal year ended April 30, 2013, the settlement of certain stock option transactions caused a change in the classification of the related outstanding stock options to liability instruments from equity instruments, which resulted in an increase in stock compensation expense of $2,625,000. At April 30, 2013, the value of the liability for the 997,824 options that changed classifications from equity to liability instruments was $5,111,000. On June 11, 2013, the Company's board of directors voted to prohibit those types of transactions, therefore, the Company reclassified the stock options back to equity instruments, resulting in a reduction to stock compensation expense of $872,000. The liability was removed and the remainder was reclassified to additional paid-in capital.
	Restricted Stock Units
	During the nine months ended January 31, 2014, the Company awarded restricted stock units (RSUs) to its non-employee directors and certain employees. The weighted average fair value at grant date was $16.86 and the weighted average
	service period is 19 months. Compensation costs associated with these restricted shares are amortized over the service period and recognized as an increase in additional paid-in capital.
	Restricted stock activity during the nine months ended January 31, 2014 was as follows:
		Number of			Weighted
		RSUs			average fair value at grant date
	Balance at beginning of period	15,971			$	13.5
	Granted	23,565			16.86
	Vested	(14,598	)		13.36
	Canceled	(2,975	)		15.74
	Balance at end of period	21,963			16.9
	At January 31, 2014, unrecognized compensation costs related to restricted stock units were $252,000. These costs are expected to be recognized during fiscal 2014 and fiscal 2015.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	9 Months Ended
	Jan. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company uses the following methods and assumptions to estimate the fair value of financial instruments.
	Cash equivalents, accounts receivable, other current assets, accounts payable and accrued expenses, and due to area developers: The carrying amounts approximate fair value because of the short maturity of these instruments. Cash equivalent financial instruments consist of money market accounts.
	Notes receivable: The carrying amount of the Company’s notes receivable approximates fair value based upon the present value of expected future cash flows discounted at the interest rate currently offered by the Company, which approximates rates currently offered by local lending institutions for loans of similar terms to individuals/entities with comparable credit risk.
	Available-for-sale securities: Fair values for equity securities available for sale are based on published market prices. Equity securities available for sale are carried at their aggregate fair value.
	Nonfinancial assets and liabilities: The fair value of customer lists and reacquired rights is measured on a nonrecurring basis in the period that the Company deemed the assets impaired. Fair value is determined based on historical transactions involving sales of company-owned offices.
	Long-term debt: Because the Company's long-term debt has a variable interest component, the carrying amount approximates fair value.
	Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets and liabilities subject to fair value measurements on a recurring basis are classified according to a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. Valuation methodologies for the fair value hierarchy are as follows:
	•	Level 1 — quoted prices for identical assets and liabilities in active markets.
	•	Level 2 — quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and model-based valuations in which all significant inputs are observable in the market.
	•	Level 3 — unobservable inputs in which little or no market data exists, therefore, requiring an entity to develop its own assumptions.
	At January 31, 2014, January 31, 2013, and April 30, 2013, the following tables present, for each of the fair value hierarchy levels, the assets and liabilities that are measured at fair value on a recurring and nonrecurring basis (in thousands):
			January 31, 2014
					Fair value measurements using
			Total		Level 1		Level 2		Level 3
	Assets:
	Recurring:
	Forward contract related to foreign currency exchange rates		$	220	$	—	$	220	$	—
	Nonrecurring:
	Impaired accounts and notes receivable		5,647		—		—		5,647
	Total recurring and nonrecurring assets		$	5,867	$	—	$	220	$	5,647
			January 31, 2013
					Fair value measurements using
			Total		Level 1		Level 2		Level 3
	Assets:
	Recurring:
	Equity securities, available for sale		$	3,162	$	3,162	$	—	$	—
	Nonrecurring:
	Impaired accounts and notes receivable		4,399		—		—		4,399
	Total recurring and nonrecurring assets		$	7,561	$	3,162	$	—	$	4,399
	Liabilities:
	Recurring:
	Interest rate swap agreements		$	115	$	—	$	115	$	—
	Forward contract related to foreign currency exchange rates		46		—		46		—
	Total recurring liabilities		$	161	$	—	$	161	$	—
			April 30, 2013
					Fair value measurements using
			Total		Level 1		Level 2		Level 3
	Assets:
	Recurring:
	Cash equivalents		$	16,798	$	16,798	$	—	$	—
	Equity securities, available for sale		3,619		3,619		—		—
	Total recurring assets		20,417		20,417		—		—
	Nonrecurring:
	Impaired accounts and notes receivable		7,973		—		—		7,973
	Impaired goodwill		1,254		—		—		1,254
	Impaired reacquired rights		286		—		—		286
	Impaired customer lists		453		—		—		453
	Total nonrecurring assets		9,966		—		—		9,966
	Total recurring and nonrecurring assets		$	30,383	$	20,417	$	—	$	9,966
	Liabilities:
	Recurring:
	Liability classified share-based instrument		$	5,111	$	—	$	5,111	$	—
	The Company’s policy is to recognize transfers between levels of the fair value hierarchy on the date of the event or change in circumstances that caused the transfer. There were no transfers into or out of level 1 or 2 requiring fair value measurements for the nine months ended January 31, 2014.
	Management considers accounts and notes receivable to be impaired if the amount due exceeds the fair value of the underlying franchise. In establishing the estimated fair value of the underlying franchise, consideration is given to the net fees of open offices earned during the most recently completed tax season and the number of unopened offices.
	Management considers goodwill, reacquired rights, and customer lists, associated with a company-owned office, to be impaired if the net carrying amount exceeds the fair value of the underlying franchise. In establishing the fair value of the underlying franchise, consideration is given to historical transactions involving sales of company-owned offices and the net fees of the underlying franchise.
	Concentrations of credit risks: Financial instruments that could potentially subject the Company to concentrations of credit risks consist of accounts and notes receivable with its franchisees.
	The Company manages such risk by evaluating the financial position of the franchisee, value of the franchises, as well as the personal guarantee of the individual franchisees. At January 31, 2014, January 31, 2013, and April 30, 2013, there were no significant concentrations of credit risk associated with any individual franchisee or group of franchisees. The Company maintains an allowance for potential losses based on its expected collectability of the receivables, which the Company believes is adequate for its credit loss exposure.
	The Company maintains its cash and cash equivalents in bank deposit accounts, which at times may exceed federally insured limits. The Company has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on its cash and cash equivalents balances.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Jan. 31, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related Party Transactions
	The Company considers directors and their affiliated companies, executive officers of the Company, and members of their immediate family to be related parties. For the nine months ended January 31, 2014 and 2013, the Company repurchased common stock from related parties as follows (all repurchases were in conjunction with the exercise of stock options):
		2014		2013
	Common stock repurchases:
	Shares repurchased	147,618		20,077
	Amount	$	2,878,585	$	301,155

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Jan. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Commitments and Contingencies
	ERC class action litigation. The Company was sued in November 2011 in federal courts in Arkansas, California, Florida and Illinois, and additional lawsuits were filed in federal courts in January 2012 in Maryland and North Carolina, in February 2012 in Wisconsin, and in May 2012 in New York and Minnesota, since the initial filings. In April 2012, a motion to consolidate all of the then-pending cases before a single judge in federal court in the Northern District of Illinois was granted, and in June 2012, the plaintiffs filed a new complaint in the consolidated action. The consolidated complaint alleges that an electronic refund check (ERC) represents a form of refund anticipation loan (RAL) because the taxpayer is "loaned" the tax preparation fee, and that an ERC is therefore subject to federal truth-in-lending disclosure and state law requirements regulating RALs. The plaintiffs therefore allege violations of state-specific RAL and other consumer statutes. The lawsuit purports to be a class action, and the plaintiffs allege potential damages in excess of $5 million, but the Company may be able to recover any damages from the providers of the financial products that designed the programs and related disclosures. The Company is aware that virtually identical lawsuits have been filed against several of its competitors. The Company has not concluded that a loss related to this matter is probable, nor has the Company accrued a loss contingency related to this matter. The Company believes it has meritorious defenses to the claims in this case, and intends to defend the case vigorously, but there can be no assurances as to the outcome or the impact on the Company's consolidated financial position, results of operations and cash flows. The case is at an early procedural stage.
	TCPA class action litigation. The Company was sued in September 2013 in federal court in Illinois in connection with alleged violations of the Telephone Consumer Protection Act. Plaintiff alleges that the Company inappropriately made autodialed telephone calls to cellular telephones, seeks the certification of a nationwide class action, and claims statutory damages of $500-$1,500 per violation. The Company tendered the defense of this litigation to a third party entity that had contracted with the Company to solicit potential franchisees, and that third party entity has acknowledged its defense and indemnification obligations to the Company. However, because the third party contractor may not have the financial resources to satisfy its defense and indemnity obligations, the Company recently concluded that it may not be able to rely fully upon the fulfillment of those obligations. The Company has not concluded that a loss related to this matter is probable, nor has the Company accrued a loss contingency related to this matter. The Company intends to defend the case vigorously, but there can be no assurances as to the outcome or the impact on the Company's consolidated financial position, results of operations and cash flows. The case is at an early procedural stage.
	The Company is also party to claims and lawsuits that are considered to be ordinary, routine litigation incidental to the business, including claims and lawsuits concerning the preparation of customers' income tax returns, the fees charged to customers for various products and services, relationships with franchisees, intellectual property disputes, employment matters and contract disputes. Although the Company cannot provide assurance that it will ultimately prevail in each instance, the Company believes the amount, if any, it will be required to pay in the discharge of liabilities or settlements in these claims will not have a material adverse impact on its consolidated results of operations or cash flows.

Organization_and_Significant_A1

Organization and Significant Accounting Policies (Policies)	9 Months Ended
	Jan. 31, 2014
Accounting Policies [Abstract]	'
Organization [Policy Text Block]	'
	Organization
	JTH Holding, Inc. (the Company), a Delaware corporation, is a holding company engaged through its subsidiaries as a franchisor and operator of a system of income tax preparation offices located in the United States and Canada. The Company’s principal operations are conducted through JTH Tax, Inc. (d/b/a Liberty Tax Service), the Company’s largest subsidiary. Through this system of income tax preparation offices, the Company also facilitates refund-based tax settlement financial products, such as instant cash advances, electronic refund checks, and personal income tax refund discounting, for its customers. The Company also offers online tax preparation services.
	The Company’s operating revenues are seasonal in nature with peak revenues occurring in the months of January through April.  Therefore, results for interim periods are not indicative of results to be expected for the full year.
	Unless specifically noted otherwise, as used throughout these condensed consolidated financial statements, the term “Company” or “Liberty” refers to the consolidated entities of JTH Holding, Inc.
Principles of Consolidation and Unaudited Financial Statements	'
	Principles of Consolidation and Unaudited Financial Statements
	The condensed consolidated financial statements include the accounts of JTH Holding, Inc. and its wholly-owned subsidiaries. Assets and liabilities of the Company’s Canadian operations have been translated into U.S. dollars using the exchange rate in effect at the end of the period. Revenues and expenses have been translated using the average exchange rates in effect each month of the period. Transaction gains and losses are recognized when incurred. The Company also consolidates any variable interest entities of which it is the primary beneficiary. When the Company does not have a controlling interest in an entity, but exerts significant influence over the entity, the Company applies the equity method of accounting. All intercompany balances and transactions have been eliminated in consolidation.
	The unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (US GAAP) for interim financial information.  The condensed consolidated financial statements, including these notes, are unaudited and exclude some of the disclosures only required in annual financial statements.  Consolidated balance sheet data as of April 30, 2013 was derived from the Company’s April 30, 2013 Annual Report on Form 10-K.
	In the opinion of management, all adjustments necessary for a fair presentation of such financial statements in accordance with US GAAP have been recorded.  These adjustments consisted only of normal recurring items.  The accompanying condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and notes thereto included in its April 30, 2013 Annual Report on Form 10-K.
Office Count [Policy Text Block]	'
	Office Count
	The following table shows the U.S. office activity and the number of Canadian and company-owned offices for the 2014 and 2013 tax seasons:
		Tax Season
		2014		2013
	Franchised U.S. offices, operated during the prior tax season	4,028		3,845
	U.S. offices opened	558		596
	U.S. offices purchased from the Company	66		60
	U.S. offices acquired by the Company	(91	)	(64	)
	U.S. offices closed	(566	)	(409	)
	Franchised U.S. offices, operated during the tax season	3,995		4,028
	Franchised Canadian offices, operated during the tax season	227		231
	Total franchised offices, operated during the tax season	4,222		4,259
	Company-owned offices, operated during the tax season:
	U.S.	180		234
	Canadian	36		27
	Total	216		261
	Total offices, operated during the tax season	4,438		4,520
Use of Estimates	'
	Use of Estimates
	Management has made a number of estimates and assumptions relating to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period, to prepare these condensed consolidated financial statements and accompanying notes in conformity with US GAAP. Actual results could differ from those estimates.
Foreign Operations	'
	Foreign Operations
	Canadian operations contributed $352,000 and $1,158,000 in revenues for the three and nine months ended January 31, 2014, respectively and $328,000 and $1,103,000 in revenues for the three and nine months ended January 31, 2013, respectively.
Seasonality of Business	'

Forward_Contracts_Related_to_F

Forward Contracts Related to Foreign Currency Exchange Rates (Policies)	9 Months Ended
	Jan. 31, 2014
Forward Contracts Related to Foreign Currency Exchange Rates [Abstract]	'
Foreign Currency Disclosure [Text Block]	'
	Forward Contracts Related to Foreign Currency Exchange Rates
	In connection with short-term advances made to its Canadian subsidiary related to personal income tax refund discounting, the Company periodically enters into forward contracts to eliminate the exposure related to foreign currency fluctuations. Under the terms of the forward currency contracts, the exchange rate for repayments is fixed at the time an advance is made and the advances are repaid prior to April 30 of the fiscal year of the advance. These forward contracts are designated as cash flow hedges. At January 31, 2014 and 2013, the fair value of foreign currency contracts was an asset of $220,000, included in other assets, and a liability of $46,000, included accounts payable and accrued expenses, respectively. The Company had no outstanding forward contracts at April 30, 2013. During the nine months ended January 31, 2014 and 2013, these foreign currency hedges were effective and, therefore, no amounts were recognized in the consolidated statements of operations.

Organization_and_Significant_A2

Organization and Significant Accounting Policies Organization and Significant Accounting Policies (Tables)	9 Months Ended
	Jan. 31, 2014
Accounting Policies [Abstract]	'
Office Count [Table Text Block]	'
	The following table shows the U.S. office activity and the number of Canadian and company-owned offices for the 2014 and 2013 tax seasons:
		Tax Season
		2014		2013
	Franchised U.S. offices, operated during the prior tax season	4,028		3,845
	U.S. offices opened	558		596
	U.S. offices purchased from the Company	66		60
	U.S. offices acquired by the Company	(91	)	(64	)
	U.S. offices closed	(566	)	(409	)
	Franchised U.S. offices, operated during the tax season	3,995		4,028
	Franchised Canadian offices, operated during the tax season	227		231
	Total franchised offices, operated during the tax season	4,222		4,259
	Company-owned offices, operated during the tax season:
	U.S.	180		234
	Canadian	36		27
	Total	216		261
	Total offices, operated during the tax season	4,438		4,520

Notes_and_Accounts_Receivable_

Notes and Accounts Receivable (Tables)	9 Months Ended
	Jan. 31, 2014
Receivables [Abstract]	'
Schedule of activity related to notes receivable	'
	Activity related to notes receivable for the nine months ended January 31, 2014 and January 31, 2013 and for the fiscal year ended April 30, 2013 was as follows:
		31-Jan-14			January 31, 2013			30-Apr-13
		(In thousands)
	Balance at beginning of period	$	89,340		$	79,838		$	79,838
	Notes received for:
	Sales of franchises and clusters of territories	3,629			4,431			6,770
	Sales of certain assets to franchisees	9,259			11,073			15,130
	Franchisee to franchisee note assumptions	8,453			10,303			11,259
	Working capital and equipment loans to franchisees	62,218			60,875			75,642
	Refinancing of accounts receivable	7,140			18,486			18,527
		90,699			105,168			127,328
	Repayment of notes	(7,017		)	(6,515		)	(95,664		)
	Notes canceled	(16,864		)	(18,806		)	(21,981		)
	Foreign currency adjustment	(487		)	(127		)	(181		)
	Balance at end of period	155,671			159,558			89,340
	Unrecognized revenue portion of notes receivable	(41,686		)	(40,423		)	(39,731		)
	Notes receivable less unrecognized revenue	$	113,985		$	119,135		$	49,609
Schedule of activity in the allowance for doubtful accounts	'
	Activity in the allowance for doubtful accounts for the three and nine months ended January 31, 2014 and 2013 was as follows:
		Three Months Ended January 31,						Nine Months Ended January 31,
		2014			2013			2014			2013
		(In thousands)
	Balance at beginning of period	$	6,048		$	5,844		$	6,684		$	5,290
	Provision for doubtful accounts	2,456			1,317			5,886			4,581
	Write-offs	(3,039		)	(1,665		)	(7,067		)	(4,345		)
	Foreign currency adjustment	(55		)	(1		)	(93		)	(31		)
	Balance at end of period	$	5,410		$	5,495		$	5,410		$	5,495
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	'
	The allocation of the allowance for doubtful accounts between long-term and short-term as of January 31, 2014, January 31, 2013, and April 30, 2013 was as follows:
		31-Jan-14			January 31, 2013			30-Apr-13
		(In thousands)
	Short-term	$	4,636		$	4,649		$	5,583
	Long-term	774			846			1,101
	Total	$	5,410		$	5,495		$	6,684
Schedule of allocation of allowance for doubtful accounts	'
	The allowance for doubtful accounts at January 31, 2014, January 31, 2013, and April 30, 2013 was allocated as follows:
		31-Jan-14			January 31, 2013			30-Apr-13
		(In thousands)
	Impaired:
	Notes receivable, including interest, and less unrecognized revenue	$	7,633		$	6,351		$	9,399
	Accounts receivable	3,481			3,023			5,907
	Less allowance for uncollected interest, amounts due ADs, related deferred revenue and amounts due franchisees	(1,636		)	(1,678		)	(2,336		)
	Net amount due	$	9,478		$	7,696		$	12,970
	Allowance for doubtful accounts for impaired notes and accounts receivable	$	4,366		$	3,994		$	6,120
	Nonimpaired:
	Notes receivable, including interest, and less unrecognized revenue	$	112,233		$	119,787		$	42,459
	Accounts receivable	42,776			30,659			37,650
	Less allowance for uncollected interest, amounts due ADs, related deferred revenue and amounts due franchisees	(17,994		)	(17,537		)	(19,992		)
	Net amount due	$	137,015		$	132,909		$	60,117
	Allowance for doubtful accounts for non-impaired notes and accounts receivable	$	1,044		$	1,501		$	564
	Total allowance for doubtful accounts	$	5,410		$	5,495		$	6,684
Schedule of aging of accounts and notes receivable	'
	The aging of accounts and notes receivable at January 31, 2014 was as follows:
		Total			Allowance			Current			Total
		Past Due			for Uncollected						Receivables
					Interest
		(In thousands)
	Accounts receivable	$	18,976		$	(2,508	)	$	27,281		$	43,749
	Notes receivable	7,466			(994		)	112,400			118,872
	Total	$	26,442		$	(3,502	)	$	139,681		$	162,621

Goodwill_and_Intangible_Assets1

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Jan. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Goodwill	'
	Changes in the carrying amount of goodwill for the nine months ended January 31, 2014 and January 31, 2013 are as follows:
			January 31, 2014									January 31, 2013
			Goodwill			Accumulated impairment loss			Net			Goodwill			Accumulated impairment loss			Net
			(In thousands)
	Balance at beginning of period		$	6,457		$	(772	)	$	5,685		$	6,157		$	(757	)	$	5,400
	Acquisitions of assets from franchisees		4,071			—			4,071			2,840			—			2,840
	Disposals and foreign currency changes, net		(3,530		)	188			(3,342		)	(3,086		)	567			(2,519		)
	Impairments		—			(135		)	(135		)	—			—			—
	Balance at end of period		$	6,998		$	(719	)	$	6,279		$	5,911		$	(190	)	$	5,721
	The purchase price of assets acquired from franchisees was allocated as follows:
			Nine Months Ended January 31,
			2014			2013
			(In thousands)
	Customer lists and reacquired rights		$	3,446		$	2,424
	Goodwill		4,071			2,840
	Total		$	7,517		$	5,264
Schedule of the amortizable other intangible assets	'
	Components of intangible assets are as follows as of January 31, 2014, January 31, 2013, and April 30, 2013:
			January 31, 2014									January 31, 2013									April 30, 2013
			Gross			Accumulated			Net			Gross			Accumulated			Net			Gross		Accumulated			Net
			carrying			amortization			carrying			carrying			amortization			carrying			carrying		amortization			carrying
			amount						amount			amount						amount			amount					amount
		(In thousands)
	Amortizable other intangible assets:
	Acquired customer lists		$	4,816		$	(634	)	$	4,182		$	1,587		$	(42	)	$	1,545		$	1,603	$	(171	)	$	1,432
	Assets acquired from franchisees:
	Customer lists and reacquired rights		4,163			(1,961		)	2,202			3,178			(1,287		)	1,891			3,474		(1,487		)	1,987
	Area developer rights		14,443			(3,182		)	11,261			10,702			(2,518		)	8,184			9,842		(2,340		)	7,502
			$	23,422		$	(5,777	)	$	17,645		$	15,467		$	(3,847	)	$	11,620		$	14,919	$	(3,998	)	$	10,921

Debt_Tables

Debt (Tables)	9 Months Ended
	Jan. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of debt	'
	Debt at January 31, 2014, January 31, 2013, and April 30, 2013 consisted of the following:
		31-Jan-14			January 31, 2013			30-Apr-13
		(In thousands)
	Credit Facility:
	Revolver	$	104,592		$	108,105		$	—
	Term loan	22,344			24,063			23,750
		126,936			132,168			23,750
	Amounts due to former ADs and mortgages	6,642			4,200			3,933
		133,578			136,368			27,683
	Less: current portion	(6,649		)	(3,488		)	(3,400		)
	Long-term debt	$	126,929		$	132,880		$	24,283

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	9 Months Ended
	Jan. 31, 2014
Equity [Abstract]	'
Schedule of activity in stockholders' equity	'
	During the nine months ended January 31, 2014 and 2013, activity in stockholders’ equity was as follows:
		2014			2013
		(In thousands)
	Class A common shares issued from the exercise of stock options	409			151
	Class A common shares issued from the vesting of restricted stock	15			—
	Proceeds from exercise of stock options	$	6,122		$	1,592
	Class A common shares repurchased	246			119
	Payments for repurchased shares	$	5,174		$	1,634
	Tax benefit of stock option exercises	$	554		$	269
	Class A common shares issued upon conversion of Class A preferred shares	—			1,703
Schedule of computation of basic and diluted net income (loss) per share	'
	The computation of basic and diluted net income (loss) per share for the three and nine months ended January 31, 2014 and 2013 was as follows:
		Three Months Ended
		January 31, 2014
		Class A			Class B
		Common Stock			Common Stock
		(in thousands, except for share and per
		share amounts)
	Basic net income per share:
	Numerator
	Allocation of undistributed earnings	$	3,775		$	281
	Amounts allocated to participating securities:
	Exchangeable shares	(270		)	(20		)
	Net income attributable to common stockholders	$	3,505		$	261
	Denominator
	Weighted-average common shares outstanding	12,091,857			900,000
	Basic net income per share	$	0.29		$	0.29
	Diluted net income per share:
	Numerator
	Allocation of undistributed earnings for basic computation	$	3,505		$	261
	Reallocation of undistributed earnings as a result of assumed conversion of:
	Class B common stock to Class A common stock	261
	Exchangeable shares to Class A common stock	290
		$	4,056		$	261
	Denominator
	Number of shares used in basic computation	12,091,857			900,000
	Weighted-average effect of dilutive securities
	Class B common stock to Class A common stock	900,000
	Exchangeable shares to Class A common stock	1,000,000
	Employee stock options	662,809			42,634
		14,654,666			942,634
	Diluted net income per share	$	0.28		$	0.28
		Nine Months Ended
		January 31, 2014
		Class A			Class B
		Common Stock			Common Stock
		(in thousands, except for share and per
		share amounts)
	Basic and diluted net loss per share:
	Numerator
	Allocation of undistributed losses	$	(9,629	)	$	(720	)
	Denominator
	Weighted-average common shares outstanding	12,037,734			900,000
	Basic and diluted net loss per share	$	(0.80	)	$	(0.80	)
		Nine Months Ended
		January 31, 2013
		Class A			Class B
		Common Stock			Common Stock
		(in thousands, except for share and per
		share amounts)
	Basic and diluted net loss per share:
	Numerator
	Allocation of undistributed losses	$	(10,037	)	$	(764	)
	Denominator
	Weighted-average common shares outstanding	11,831,496			900,000
	Basic and diluted net loss per share	$	(0.85	)	$	(0.85	)

Stock_Compensation_Plans_Table

Stock Compensation Plans (Tables)	9 Months Ended
	Jan. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Summary of information for options granted	'
	The following table summarizes the information for options granted during the nine months ended January 31, 2014:
		2014
	Weighted average fair value of options granted	$	6.19
	Dividend yield	0		%
	Expected volatility	34.15% - 36.99%
	Expected terms (in years)	3.7 - 5.3
	Risk-free interest rates	0.79% - 1.49%
Schedule of stock option activity	'
	Stock option activity during the nine months ended January 31, 2014 was as follows:
		Number of			Weighted
		options			average
					exercise price
	Balance at beginning of period	2,534,683			$	14.81
	Granted	452,374			18.2
	Exercised	(408,798	)		14.98
	Canceled	(264,461	)		15.02
	Balance at end of period	2,313,798			15.42
Schedule of nonvested (options that did not vest in the period in which granted) stock option activity	'
	Nonvested stock option (options that did not vest in the period in which granted) activity during the nine months ended January 31, 2014 was as follows:
		Nonvested			Weighted
		options			average
					exercise price
	Balance at beginning of period	132,500			$	15
	Granted	452,374			18.2
	Vested	(39,490	)		15.33
	Canceled	—			—
	Balance at end of period	545,384			17.63
Summary of information about stock options outstanding and exercisable	'
	The following table summarizes information about stock options outstanding and exercisable at January 31, 2014:
	Number of options outstanding at		Range of exercise prices				Weighted average exercise price		Weighted average remaining contractual life (in years)	Number of options exercisable at	Weighted average exercise price
	31-Jan-14									31-Jan-14
	117,500		$	10.5			$	10.5	1	117,500	$	10.5
	1,543,416		14.00-16.50				15.03		2.5	1,440,916	15.03
	200,508		15				15		3.3	200,508	15
	407,374		16.38 - 19.75				17.98		4.6	9,490	16.38
	45,000		20.19				20.19		6.2	—	—
	2,313,798						15.42			1,768,414	14.73
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity	'
	Restricted stock activity during the nine months ended January 31, 2014 was as follows:
		Number of			Weighted
		RSUs			average fair value at grant date
	Balance at beginning of period	15,971			$	13.5
	Granted	23,565			16.86
	Vested	(14,598	)		13.36
	Canceled	(2,975	)		15.74
	Balance at end of period	21,963			16.9

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Jan. 31, 2014
Fair Value Disclosures [Abstract]	'
Schedule of the assets and liabilities that are measured at fair value on a recurring and nonrecurring basis, for each of the fair value hierarchy levels	'
	At January 31, 2014, January 31, 2013, and April 30, 2013, the following tables present, for each of the fair value hierarchy levels, the assets and liabilities that are measured at fair value on a recurring and nonrecurring basis (in thousands):
		January 31, 2014
				Fair value measurements using
		Total		Level 1		Level 2		Level 3
	Assets:
	Recurring:
	Forward contract related to foreign currency exchange rates	$	220	$	—	$	220	$	—
	Nonrecurring:
	Impaired accounts and notes receivable	5,647		—		—		5,647
	Total recurring and nonrecurring assets	$	5,867	$	—	$	220	$	5,647
		January 31, 2013
				Fair value measurements using
		Total		Level 1		Level 2		Level 3
	Assets:
	Recurring:
	Equity securities, available for sale	$	3,162	$	3,162	$	—	$	—
	Nonrecurring:
	Impaired accounts and notes receivable	4,399		—		—		4,399
	Total recurring and nonrecurring assets	$	7,561	$	3,162	$	—	$	4,399
	Liabilities:
	Recurring:
	Interest rate swap agreements	$	115	$	—	$	115	$	—
	Forward contract related to foreign currency exchange rates	46		—		46		—
	Total recurring liabilities	$	161	$	—	$	161	$	—
		April 30, 2013
				Fair value measurements using
		Total		Level 1		Level 2		Level 3
	Assets:
	Recurring:
	Cash equivalents	$	16,798	$	16,798	$	—	$	—
	Equity securities, available for sale	3,619		3,619		—		—
	Total recurring assets	20,417		20,417		—		—
	Nonrecurring:
	Impaired accounts and notes receivable	7,973		—		—		7,973
	Impaired goodwill	1,254		—		—		1,254
	Impaired reacquired rights	286		—		—		286
	Impaired customer lists	453		—		—		453
	Total nonrecurring assets	9,966		—		—		9,966
	Total recurring and nonrecurring assets	$	30,383	$	20,417	$	—	$	9,966
	Liabilities:
	Recurring:
	Liability classified share-based instrument	$	5,111	$	—	$	5,111	$	—

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	9 Months Ended
	Jan. 31, 2014
Related Party Transactions [Abstract]	'
Schedule of repurchase of common stock from related parties prior to going public	'
	For the nine months ended January 31, 2014 and 2013, the Company repurchased common stock from related parties as follows (all repurchases were in conjunction with the exercise of stock options):
		2014		2013
	Common stock repurchases:
	Shares repurchased	147,618		20,077
	Amount	$	2,878,585	$	301,155

Organization_and_Significant_A3

Organization and Significant Accounting Policies (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
Geographical concentration	'	'	'	'
Offices operated	4,438	4,520	4,438	4,520
Revenues	$40,740	$37,620	$56,122	$54,202
Canadian	'	'	'	'
Geographical concentration	'	'	'	'
Revenues	$352	$328	$1,158	$1,103

Organization_and_Significant_A4

Organization and Significant Accounting Policies Office Count (Details)	9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013
Number of Franchises [Roll Forward]	'	'
Franchised offices, end of period	4,222	4,259
Company-owned offices, end of period	216	261
Total offices	4,438	4,520
U.S.	'	'
Number of Franchises [Roll Forward]	'	'
Franchised offices, beginning of period	4,028	3,845
U.S. offices opened	558	596
U.S. offices purchased from the Company	66	60
U.S. offices acquired by the Company	91	64
U.S. offices closed	566	409
Franchised offices, end of period	3,995	4,028
Company-owned offices, end of period	180	234
Canadian	'	'
Number of Franchises [Roll Forward]	'	'
Franchised offices, end of period	227	231
Company-owned offices, end of period	36	27

Notes_and_Accounts_Receivable_1

Notes and Accounts Receivable (Details) (USD $)	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Sep. 30, 2013	Jan. 31, 2014	Jan. 31, 2013	Apr. 30, 2012	Apr. 30, 2013
Notes receivable	'	'	'	'	'	'	'	'
Annual finance charges on trade accounts receivable	'	'	12.00%	18.00%	'	'	'	'
Activity related to notes receivable	'	'	'	'	'	'	'	'
Balance at beginning of period	'	'	'	$89,340	$89,340	$79,838	'	'
Sales of franchises and clusters of territories	'	'	'	'	3,629	4,431	6,770	'
Sales of certain assets to franchisees	'	'	'	'	9,259	11,073	15,130	'
Franchisee to franchisee note assumptions	'	'	'	'	8,453	10,303	11,259	'
Working capital and equipment loans to franchisees	'	'	'	'	62,218	60,875	75,642	'
Refinancing of accounts receivable	'	'	'	'	7,140	18,486	18,527	'
Notes received	'	'	'	'	90,699	105,168	127,328	'
Repayment of notes	'	'	'	'	-7,017	6,515	-95,664	'
Notes canceled	'	'	'	'	-16,864	18,806	-21,981	'
Foreign currency adjustment	'	'	'	'	-487	-127	-181	'
Balance at end of period	155,671	159,558	155,671	'	155,671	159,558	79,838	'
Unrecognized revenue portion of notes receivable	-41,686	-40,423	-41,686	'	-41,686	-40,423	'	-39,731
Notes receivable less unrecognized revenue	113,985	119,135	113,985	'	113,985	119,135	'	49,609
Developer rights term	'	'	'	'	'10 years	'	'	'
Amounts payable to area developers for their share of receivables	15,390	14,955	15,390	'	15,390	14,955	'	18,248
Activity in the allowance for doubtful accounts	'	'	'	'	'	'	'	'
Balance at beginning of period	'	'	'	5,583	5,583	'	'	'
Provision for doubtful accounts	2,456	1,317	'	'	5,886	4,581	'	'
Write-offs	-3,039	-1,665	'	'	-7,067	-4,345	'	'
Foreign currency adjustment	-55	-1	'	'	-93	-31	'	'
Balance at end of period	$4,636	$4,649	$4,636	'	$4,636	$4,649	'	'
Franchise-related notes	'	'	'	'	'	'	'	'
Notes receivable	'	'	'	'	'	'	'	'
Notes Receivable	'	'	'	'	'5 years	'	'	'
Interest rate (as a percent)	'	'	'	'	12.00%	'	'	'
Working capital and equipment notes | Maximum	'	'	'	'	'	'	'	'
Notes receivable	'	'	'	'	'	'	'	'
Notes Receivable	'	'	'	'	'1 year	'	'	'

Notes_and_Accounts_Receivable_2

Notes and Accounts Receivable (Details 2) (USD $)	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Sep. 30, 2013	Jan. 31, 2014	Jan. 31, 2013	Oct. 31, 2013	Apr. 30, 2013	Oct. 31, 2012	Apr. 30, 2012
Allocation of allowance for doubtful accounts	'	'	'	'	'	'	'	'	'	'
Annual finance charges on trade accounts receivable	'	'	12.00%	18.00%	'	'	'	'	'	'
Allowance for Doubtful Accounts Receivable, Current	$4,636	$4,649	$4,636	'	$4,636	$4,649	'	$5,583	'	'
Allowance for Doubtful Accounts Receivable	5,410	5,495	5,410	'	5,410	5,495	6,048	6,684	5,844	5,290
Provision for doubtful accounts	2,456	1,317	'	'	5,886	4,581	'	'	'	'
Write-offs	-3,039	-1,665	'	'	-7,067	-4,345	'	'	'	'
Foreign currency adjustment	-55	-1	'	'	-93	-31	'	'	'	'
Impaired	'	'	'	'	'	'	'	'	'	'
Allocation of allowance for doubtful accounts	'	'	'	'	'	'	'	'	'	'
Less allowance for uncollected interest, amounts due ADs, related deferred revenue and amounts due franchisees	-1,636	-1,678	-1,636	'	-1,636	-1,678	'	-2,336	'	'
Net amount due	9,478	7,696	9,478	'	9,478	7,696	'	12,970	'	'
Allowance for Doubtful Accounts Receivable, Current	4,366	3,994	4,366	'	4,366	3,994	'	6,120	'	'
Non-impaired	'	'	'	'	'	'	'	'	'	'
Allocation of allowance for doubtful accounts	'	'	'	'	'	'	'	'	'	'
Less allowance for uncollected interest, amounts due ADs, related deferred revenue and amounts due franchisees	-17,994	-17,537	-17,994	'	-17,994	-17,537	'	-19,992	'	'
Net amount due	137,015	132,909	137,015	'	137,015	132,909	'	60,117	'	'
Allowance for Doubtful Accounts Receivable, Current	1,044	1,501	1,044	'	1,044	1,501	'	564	'	'
Notes receivable | Impaired	'	'	'	'	'	'	'	'	'	'
Allocation of allowance for doubtful accounts	'	'	'	'	'	'	'	'	'	'
Gross amount due	7,633	6,351	7,633	'	7,633	6,351	'	9,399	'	'
Notes receivable | Non-impaired	'	'	'	'	'	'	'	'	'	'
Allocation of allowance for doubtful accounts	'	'	'	'	'	'	'	'	'	'
Gross amount due	112,233	119,787	112,233	'	112,233	119,787	'	42,459	'	'
Accounts receivable | Impaired	'	'	'	'	'	'	'	'	'	'
Allocation of allowance for doubtful accounts	'	'	'	'	'	'	'	'	'	'
Gross amount due	3,481	3,023	3,481	'	3,481	3,023	'	5,907	'	'
Accounts receivable | Non-impaired	'	'	'	'	'	'	'	'	'	'
Allocation of allowance for doubtful accounts	'	'	'	'	'	'	'	'	'	'
Gross amount due	$42,776	$30,659	$42,776	'	$42,776	$30,659	'	$37,650	'	'

Notes_and_Accounts_Receivable_3

Notes and Accounts Receivable (Details 3) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014
Aging of accounts and notes receivable	'
Total Past Due	$26,442
Allowance for Uncollected Interest	-3,502
Current	139,681
Total Receivables	162,621
Accounts receivable	'
Aging of accounts and notes receivable	'
Total Past Due	18,976
Allowance for Uncollected Interest	-2,508
Current	27,281
Total Receivables	43,749
Past due period	'30 days
Notes receivable	'
Aging of accounts and notes receivable	'
Total Past Due	7,466
Allowance for Uncollected Interest	-994
Current	112,400
Total Receivables	$118,872
Past due period	'90 days

Notes_and_Accounts_Receivable_4

Notes and Accounts Receivable (Details 4) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013	Apr. 30, 2013
Impaired notes receivable	'	'	'	'	'
Unfunded lending commitments for working capital loans to franchisees and area developers	$10,392	'	$10,392	'	'
Notes receivable	'	'	'	'	'
Impaired notes receivable	'	'	'	'	'
Average investment in impaired notes receivable	'	'	8,515	6,539	'
Interest income related to impaired notes	124	107	486	352	'
Investment in notes receivable on nonaccrual status	$6,472	$4,286	$6,472	$4,286	$8,375

Notes_and_Accounts_Receivable_5

Notes and Accounts Receivable Allowance for Doubtful Accounts (Details) (USD $)	Jan. 31, 2014	Oct. 31, 2013	Apr. 30, 2013	Jan. 31, 2013	Oct. 31, 2012	Apr. 30, 2012
In Thousands, unless otherwise specified
Notes receivable	'	'	'	'	'	'
Allowance for Doubtful Accounts Receivable, Current	$4,636	'	$5,583	$4,649	'	'
Allowance for Doubtful Accounts Receivable, Noncurrent	774	'	1,101	846	'	'
Allowance for Doubtful Accounts Receivable	$5,410	$6,048	$6,684	$5,495	$5,844	$5,290

Investments_Details

Investments (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013	Apr. 30, 2013
Investments	'	'	'	'	'
Investments purchased	'	'	$0	$2,980	'
Available-for-sale securities (note 3)	0	0	0	0	3,619
Gross gain on available-for-sale securities	1,995	0	2,183	0	'
Other Income (Expense)	'	'	'	'	'
Investments	'	'	'	'	'
Gross gain on available-for-sale securities	'	'	2,183	'	'
Corporate equity securities	'	'	'	'	'
Investments	'	'	'	'	'
Investments purchased	'	'	$2,980	'	'

Goodwill_and_Intangible_Assets2

Goodwill and Intangible Assets (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014	Jan. 31, 2013
Goodwill [Roll Forward]	'	'
Goodwill, Balance at April 30, 2013	$6,457	$6,157
Accumulated impairment loss, Balance at April 30, 2013	-772	-757
Net, Balance at April 30, 2013	5,685	5,400
Acquisitions of assets from franchisees	4,071	2,840
Goodwill, Disposals and foreign currency changes, net	-3,530	-3,086
Accumulated impairment loss, Disposals and foreign currency changes, net	188	567
Net, Disposals and foreign currency changes, net	-3,342	-2,519
Goodwill Impairments, Gross	0	0
Impairments	0	0
Other Asset Impairment Charges	-135	0
Goodwill Impairment, Net	135	0
Goodwill, Balance at July 31, 2013	6,998	5,911
Accumulated impairment loss, Balance at July 31, 2013	-719	-190
Net, Balance at July 31, 2013	$6,279	$5,721

Goodwill_and_Intangible_Assets3

Goodwill and Intangible Assets (Details 2) (USD $)

Jan. 31, 2014

Jan. 01, 2014

Apr. 30, 2013

Jan. 31, 2013

Jan. 31, 2014

Apr. 30, 2013

Jan. 31, 2013

Jan. 31, 2014

Apr. 30, 2013

Jan. 31, 2013

Jan. 31, 2014

Jan. 31, 2014

Apr. 30, 2013

Jan. 31, 2013

Acquired customer lists

Acquired customer lists

Acquired customer lists

Customer lists

Customer lists

Customer lists

Reacquired rights

Area developer rights

Area developer rights

Area developer rights

Amortizable other intangible assets:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Finite-Lived Intangible Asset, Useful Life

'

'

'

'

'6 years

'

'

'4 years

'

'

'2 years

'10 years

'

'

Gross carrying amount

$23,422,000

'

$14,919,000

$15,467,000

$4,816,000

$1,603,000

$1,587,000

$4,163,000

$3,474,000

$3,178,000

'

$14,443,000

$9,842,000

$10,702,000

Accumulated amortization

-5,777,000

'

-3,998,000

-3,847,000

-634,000

-171,000

-42,000

-1,961,000

-1,487,000

-1,287,000

'

-3,182,000

-2,340,000

-2,518,000

Net carrying amount

$17,645,000

$3,200,000

$10,921,000

$11,620,000

$4,182,000

$1,432,000

$1,545,000

$2,202,000

$1,987,000

$1,891,000

'

$11,261,000

$7,502,000

$8,184,000

Goodwill_and_Intangible_Assets4

Goodwill and Intangible Assets (Details 3) (USD $)	9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 01, 2014	Apr. 30, 2013
Goodwill [Line Items]	'	'	'	'
Intangible Assets, Net (Excluding Goodwill)	$17,645,000	$11,620,000	$3,200,000	$10,921,000
Assets Acquired from Franchisees and Area Developers	'	'	1,600,000	'
Acquired assets of various franchisees	7,517,000	5,264,000	'	'
Acquired customer lists	'	'	'	'
Goodwill [Line Items]	'	'	'	'
Finite-Lived Intangible Asset, Useful Life	'6 years	'	'	'
Intangible Assets, Net (Excluding Goodwill)	4,182,000	1,545,000	'	1,432,000
Customer lists	'	'	'	'
Goodwill [Line Items]	'	'	'	'
Finite-Lived Intangible Asset, Useful Life	'4 years	'	'	'
Intangible Assets, Net (Excluding Goodwill)	2,202,000	1,891,000	'	1,987,000
Acquired assets of various franchisees	3,446,000	2,424,000	'	'
Goodwill	'	'	'	'
Goodwill [Line Items]	'	'	'	'
Acquired assets of various franchisees	$4,071,000	$2,840,000	'	'

Debt_Details

Debt (Details) (USD $)	9 Months Ended
	Jan. 31, 2014	Apr. 30, 2013	Jan. 31, 2013
Credit facility	'	'	'
Total debt	$133,578,000	$27,683,000	$136,368,000
Less: current portion	-6,649,000	-3,400,000	-3,488,000
Long-term debt	126,929,000	24,283,000	132,880,000
Credit facility	'	'	'
Credit facility	'	'	'
Interest rate base	'one-month London Inter-Bank Offered Rate (LIBOR)	'	'
Interest rate (as a percent)	1.92%	'	'
Total debt	126,936,000	23,750,000	132,168,000
Line of Credit Facility, Average Interest Rate Paid	1.90%	'	'
Credit facility | Maximum | one-month London Inter-Bank Offered Rate (LIBOR)	'	'	'
Credit facility	'	'	'
Interest rate margin (as a percent)	2.25%	'	'
Credit facility | Minimum | one-month London Inter-Bank Offered Rate (LIBOR)	'	'	'
Credit facility	'	'	'
Interest rate margin (as a percent)	1.50%	'	'
Revolver	'	'	'
Credit facility	'	'	'
Total debt	104,592,000	0	108,105,000
Revolver | Maximum	'	'	'
Credit facility	'	'	'
Maximum borrowing capacity	143,350,000	'	'
Term loan	'	'	'
Credit facility	'	'	'
Maximum borrowing capacity	25,000,000	'	'
Total debt	22,344,000	23,750,000	24,063,000
Other debt	'	'	'
Credit facility	'	'	'
Total debt	$6,642,000	$3,933,000	$4,200,000

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount	'	$395,000	'	'
Income tax benefit	-2,737,000	-1,060,000	6,244,000	6,845,000
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount_next FY	$140,000	'	$140,000	'

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	3 Months Ended		9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013	Jan. 31, 2014	Jan. 31, 2013	Apr. 30, 2013
Stockholders' Equity	'	'	'	'	'
Proceeds from the exercise of stock options	'	'	$6,122,000	$1,592,000	'
Payments for repurchased shares	'	'	5,174,000	1,634,000	'
Tax benefit of stock option exercises	'	'	554,000	269,000	'
Foreign currency adjustment	-349,000	723,000	-349,000	723,000	807,000
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	220,000	-69,000	220,000	-69,000	'
Unrealized gain on equity securities available for sale	'	110,000	'	110,000	387,000
Net Income (Loss) per Share	'	'	'	'	'
Number of shareholders elected to convert their shares	'	2	'	2	'
Net income (loss)	4,056,000	1,673,000	-10,349,000	-10,801,000	'
Basic net income per share	'	'	'	'	'
Basic net income per share (in dollars per share)	$0.29	$0.12	($0.80)	($0.85)	'
Denominator	'	'	'	'	'
Earnings Per Share, Diluted	$0.28	$0.12	($0.80)	($0.85)	'
Antidilutive securities	'	'	'	'	'
Impact of shares of common stock from the exercise of options excluded from computation of diluted net income per share because the effect would be antidilutive	225,000	2,546,000	2,190,000	2,745,000	'
Class A preferred stock	'	'	'	'	'
Net Income (Loss) per Share	'	'	'	'	'
Converted preferred stock	'	'	'	170,320	'
Class A common stock	'	'	'	'	'
Stockholders' Equity	'	'	'	'	'
Class A common shares issued from the exercise of stock options	'	'	409,000	151,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'	'	15,000	0	'
Class A common shares repurchased	'	'	246,000	119,000	'
Class A common shares issued upon conversion of Class A preferred shares	'	'	0	1,703,200	'
Net Income (Loss) per Share	'	'	'	'	'
Converted preferred stock	'	'	'	1,703,200	'
Net income (loss)	3,775,000	1,557,000	-9,629,000	-10,037,000	'
Weighted Average Number of Shares Outstanding, Basic and Diluted	'	'	12,037,734	11,831,496	'
Undistributed Earnings Allocated to Participating Securities Class A Preferred Stock	270,000	111,000	'	'	'
Numerator	'	'	'	'	'
Allocation of undistributed earnings for basic computation	3,505,000	1,446,000	'	'	'
Basic net income per share	'	'	'	'	'
Basic net income per share (in dollars per share)	$0.29	$0.12	'	'	'
Numerator	'	'	'	'	'
Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock	261,000	108,000	'	'	'
Reallocation of undistributed earnings as a result of assumed conversion of: Exchangeable shares to Class A common stock	290,000	119,000	'	'	'
Net Income (Loss) Available to Common Stockholders, Diluted	4,056,000	1,673,000	'	'	'
Denominator	'	'	'	'	'
Weighted average number of shares outstanding	12,091,857	12,090,238	'	'	'
Weighted-average effect of dilutive securities add the conversion of exercise of: Class B common stock to Class A common stock (in shares)	900,000	900,000	'	'	'
Weighted-average effect of dilutive securities add the conversion of exercise of: exchangeable shares to Class A common stock (in shares)	1,000,000	1,000,000	'	'	'
Weighted-average effect of dilutive securities add the conversion of exercise of employee stock options (in shares)	662,809	79,701	'	'	'
Denominator	'	'	'	'	'
Weighted Average Number of Shares Outstanding, Diluted	14,654,666	14,069,939	'	'	'
Earnings Per Share, Diluted	$0.28	$0.12	'	'	'
Earnings Per Share, Basic and Diluted	'	'	($0.80)	($0.85)	'
Class B common stock	'	'	'	'	'
Net Income (Loss) per Share	'	'	'	'	'
Net income (loss)	281,000	116,000	-720,000	-764,000	'
Weighted Average Number of Shares Outstanding, Basic and Diluted	'	'	900,000	900,000	'
Undistributed Earnings Allocated to Participating Securities Class A Preferred Stock	20,000	8,000	'	'	'
Numerator	'	'	'	'	'
Allocation of undistributed earnings for basic computation	261,000	108,000	'	'	'
Basic net income per share	'	'	'	'	'
Basic net income per share (in dollars per share)	$0.29	$0.12	'	'	'
Numerator	'	'	'	'	'
Net Income (Loss) Available to Common Stockholders, Diluted	261,000	108,000	'	'	'
Denominator	'	'	'	'	'
Weighted average number of shares outstanding	900,000	900,000	'	'	'
Weighted-average effect of dilutive securities add the conversion of exercise of employee stock options (in shares)	42,634	5,127	'	'	'
Denominator	'	'	'	'	'
Weighted Average Number of Shares Outstanding, Diluted	942,634	905,127	'	'	'
Earnings Per Share, Diluted	$0.28	$0.12	'	'	'
Earnings Per Share, Basic and Diluted	'	'	($0.80)	($0.85)	'
Employee Stock Option [Member]	'	'	'	'	'
Stockholders' Equity	'	'	'	'	'
Class A common shares issued from the exercise of stock options	'	'	408,798	'	'
Accounts Payable and Accrued Liabilities [Member]	'	'	'	'	'
Stockholders' Equity	'	'	'	'	'
Foreign Currency Cash Flow Hedge Liability	'	'	'	$46,000	'

Stock_Compensation_Plans_Detai

Stock Compensation Plans (Details) (USD $)	9 Months Ended
	Jan. 31, 2014
Information for options granted	'
Weighted average fair value of options granted (in dollars per share)	$6.19
Expected Volatility, min	34.15%
Expected Volatility, max	36.99%
Risk-free interest rates, min	0.79%
Risk-free interest rates, max	1.49%
Minimum	'
Information for options granted	'
Expected terms	'3 years 8 months 12 days
Maximum	'
Information for options granted	'
Expected terms	'5 years 3 months 18 days
Stock Option	'
Information for options granted	'
Dividend yield (as a percent)	0.00%
Stock option activity, Number of options	'
Outstanding at the beginning of the period (in shares)	2,534,683
Granted (in shares)	452,374
Exercised (in shares)	-408,798
Canceled (in shares)	-264,461
Outstanding at the end of the period (in shares)	2,313,798
Stock option activity, Weighted average exercise price	'
Outstanding at the beginning of the period (in dollars per share)	$14.81
Granted (in dollars per share)	$18.20
Exercised (in dollars per share)	$14.98
Canceled (in dollars per share)	$15.02
Outstanding at the end of the period (in dollars per share)	$15.42
Additional disclosures	'
Total intrinsic value of options exercised	$2,458,000
Nonvested stock option activity, Nonvested options	'
Outstanding at the beginning of the period (in shares)	132,500
Granted (in shares)	452,374
Vested (in shares)	-39,490
Canceled (in shares)	0
Outstanding at the end of the period (in shares)	545,384
Nonvested stock option activity, Weighted average exercise price	'
Outstanding at the beginning of the period (in dollars per share)	$15
Granted (in dollars per share)	$18.20
Vested (in dollars per share)	$15.33
Canceled (in dollars per share)	$0
Outstanding at the end of the period (in dollars per share)	$17.63
Unrecognized compensation costs related to nonvested stock options	'
Unrecognized compensation costs	2,372,000
Stock Option | Nonemployee directors	'
Stock compensation plan	'
Exercise period	'5 years
Stock Option | Minimum | Nonemployee directors	'
Stock compensation plan	'
Vesting period	'6 months
Stock Option | Maximum | Nonemployee directors	'
Stock compensation plan	'
Vesting period	'5 years
Restricted Stock Units	'
Stock compensation plan	'
Vesting period	'19 months
Unrecognized compensation costs related to nonvested stock options	'
Unrecognized compensation costs	$252,000
2011 Equity and Cash Incentive Plan	'
Stock compensation plan	'
Class A common stock available for grant (in shares)	1,818,936

Stock_Compensation_Plans_Detai1

Stock Compensation Plans (Details 2) (USD $)	0 Months Ended	9 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 11, 2013	Jan. 31, 2014	Apr. 30, 2013
Stock options outstanding and exercisable	'	'	'
Volatility calculated by company public trading history	'	50.00%	'
Volatility calculated by competitor public trading history	'	50.00%	'
Conversion of stock options from equity to liability	'	'	997,824
Share-based arrangement fair value disclosure	'	'	$5,111
Share based compensation credit due to reclass from liability to equity	872	'	'
Stock Option	'	'	'
Stock options outstanding and exercisable	'	'	'
Number of shares outstanding at the end of the period	'	2,313,798	'
Weighted average exercise price (in dollars per share)	'	$15.42	'
Number of shares exercisable at the end of the period	'	1,768,414	'
Weighted average exercise price (in dollars per share)	'	$14.73	'
Increase to reclass from equity to liability	'	'	$2,625
Restricted Stock Units	'	'	'
Stock options outstanding and exercisable	'	'	'
Fair value at grant date (in dollars per share)	'	$16.86	'
Vesting period	'	'19 months	'
$10.50 | Stock Option	'	'	'
Stock options outstanding and exercisable	'	'	'
Number of shares outstanding at the end of the period	'	117,500	'
Exercise price, low end of range (in dollars per share)	'	$10.50	'
Exercise price, high end of range (in dollars per share)	'	$10.50	'
Weighted average exercise price (in dollars per share)	'	$10.50	'
Weighted average remaining contractual life	'	'1 year	'
Number of shares exercisable at the end of the period	'	117,500	'
Weighted average exercise price (in dollars per share)	'	$10.50	'
$14.00-$16.50 | Stock Option	'	'	'
Stock options outstanding and exercisable	'	'	'
Number of shares outstanding at the end of the period	'	1,543,416	'
Exercise price, low end of range (in dollars per share)	'	$14	'
Exercise price, high end of range (in dollars per share)	'	$16.50	'
Weighted average exercise price (in dollars per share)	'	$15.03	'
Weighted average remaining contractual life	'	'2 years 6 months	'
Number of shares exercisable at the end of the period	'	1,440,916	'
Weighted average exercise price (in dollars per share)	'	$15.03	'
$15.00 | Stock Option	'	'	'
Stock options outstanding and exercisable	'	'	'
Number of shares outstanding at the end of the period	'	200,508	'
Exercise price, low end of range (in dollars per share)	'	$15	'
Exercise price, high end of range (in dollars per share)	'	$15	'
Weighted average exercise price (in dollars per share)	'	$15	'
Weighted average remaining contractual life	'	'3 years 3 months 18 days	'
Number of shares exercisable at the end of the period	'	200,508	'
Weighted average exercise price (in dollars per share)	'	$15	'
$16.38 | Stock Option	'	'	'
Stock options outstanding and exercisable	'	'	'
Number of shares outstanding at the end of the period	'	407,374	'
Exercise price, low end of range (in dollars per share)	'	$16.38	'
Exercise price, high end of range (in dollars per share)	'	$19.75	'
Weighted average exercise price (in dollars per share)	'	$17.98	'
Weighted average remaining contractual life	'	'4 years 7 months 6 days	'
Number of shares exercisable at the end of the period	'	9,490	'
Weighted average exercise price (in dollars per share)	'	$16.38	'
$17.95-$19.75 | Stock Option	'	'	'
Stock options outstanding and exercisable	'	'	'
Number of shares outstanding at the end of the period	'	45,000	'
Exercise price, low end of range (in dollars per share)	'	$20,190	'
Exercise price, high end of range (in dollars per share)	'	$20,190	'
Weighted average exercise price (in dollars per share)	'	$20.19	'
Weighted average remaining contractual life	'	'6 years 2 months 12 days	'
Number of shares exercisable at the end of the period	'	0	'
Weighted average exercise price (in dollars per share)	'	$0	'

Stock_Compensation_Plans_Detai2

Stock Compensation Plans (Details 3) (Restricted Stock Units, USD $)	9 Months Ended
	Jan. 31, 2014
Restricted Stock Units	'
Number of RSUs	'
Outstanding at April 30, 2013 (in shares)	15,971
Granted (in shares)	23,565
Exercised (in shares)	-14,598
Canceled (in shares)	-2,975
Outstanding at July 31, 2013 (in shares)	21,963
Weighted average fair value at grant date	'
Outstanding at April 30, 2013 (in dollars per share)	$13.50
Granted (in dollars per share)	$16.86
Exercised (in dollars per share)	$13.36
Canceled (in dollars per share)	$15.74
Outstanding at July 31, 2013 (in dollars per share)	$16.90

Fair_Value_of_Financial_Instru2

Fair Value of Financial Instruments (Details) (USD $)	Jan. 31, 2014	Apr. 30, 2013	Jan. 31, 2013
In Thousands, unless otherwise specified
Assets:	'	'	'
Available-for-sale securities (note 3)	$0	$3,619	$0
Total	'	'	'
Assets:	'	'	'
Total recurring and nonrecurring assets	6	30,383	7,561
Level 1	'	'	'
Assets:	'	'	'
Total recurring and nonrecurring assets	0	20,417	3,162
Level 2	'	'	'
Assets:	'	'	'
Total recurring and nonrecurring assets	0	0	0
Level 3	'	'	'
Assets:	'	'	'
Total recurring and nonrecurring assets	6	9,966	4,399
Nonrecurring | Total	'	'	'
Assets:	'	'	'
Impaired accounts and notes receivable	6	7,973	4,399
Impaired goodwill	'	1,254	'
Impaired reacquired rights	'	286	'
Impaired customer lists	'	453	'
Total nonrecurring assets	'	9,966	'
Nonrecurring | Level 1	'	'	'
Assets:	'	'	'
Impaired accounts and notes receivable	0	0	0
Impaired goodwill	'	0	'
Impaired reacquired rights	'	0	'
Impaired customer lists	'	0	'
Total nonrecurring assets	'	0	'
Nonrecurring | Level 2	'	'	'
Assets:	'	'	'
Impaired accounts and notes receivable	0	0	0
Impaired goodwill	'	0	'
Impaired reacquired rights	'	0	'
Impaired customer lists	'	0	'
Total nonrecurring assets	'	0	'
Nonrecurring | Level 3	'	'	'
Assets:	'	'	'
Impaired accounts and notes receivable	6	7,973	4,399
Impaired goodwill	'	1,254	'
Impaired reacquired rights	'	286	'
Impaired customer lists	'	453	'
Total nonrecurring assets	'	9,966	'
Recurring | Total	'	'	'
Assets:	'	'	'
Foreign Currency Contract, Asset, Fair Value Disclosure	0	'	'
Available-for-sale securities (note 3)	'	3,619	3,162
Interest Rate Derivative Liabilities, at Fair Value	'	'	115
Foreign Currency Contract, Asset, Fair Value Disclosure	'	'	46
Cash equivalents, money market account	'	16,798	'
Assets, Fair Value Disclosure, Recurring	'	20,417	'
Liabilities:	'	'	'
Liability classified share-based instrument	'	5,111	'
Liabilities, Fair Value Disclosure, Recurring	'	'	161
Recurring | Level 1	'	'	'
Assets:	'	'	'
Foreign Currency Contract, Asset, Fair Value Disclosure	0	'	'
Available-for-sale securities (note 3)	'	3,619	3,162
Interest Rate Derivative Liabilities, at Fair Value	'	'	0
Foreign Currency Contract, Asset, Fair Value Disclosure	'	'	0
Cash equivalents, money market account	'	16,798	'
Assets, Fair Value Disclosure, Recurring	'	20,417	'
Liabilities:	'	'	'
Liability classified share-based instrument	'	0	'
Liabilities, Fair Value Disclosure, Recurring	'	'	0
Recurring | Level 2	'	'	'
Assets:	'	'	'
Foreign Currency Contract, Asset, Fair Value Disclosure	0	'	'
Available-for-sale securities (note 3)	'	0	0
Interest Rate Derivative Liabilities, at Fair Value	'	'	115
Foreign Currency Contract, Asset, Fair Value Disclosure	'	'	46
Cash equivalents, money market account	'	0	'
Assets, Fair Value Disclosure, Recurring	'	0	'
Liabilities:	'	'	'
Liability classified share-based instrument	'	5,111	'
Liabilities, Fair Value Disclosure, Recurring	'	'	161
Recurring | Level 3	'	'	'
Assets:	'	'	'
Foreign Currency Contract, Asset, Fair Value Disclosure	0	'	'
Available-for-sale securities (note 3)	'	0	0
Interest Rate Derivative Liabilities, at Fair Value	'	'	0
Foreign Currency Contract, Asset, Fair Value Disclosure	'	'	0
Cash equivalents, money market account	'	0	'
Assets, Fair Value Disclosure, Recurring	'	0	'
Liabilities:	'	'	'
Liability classified share-based instrument	'	0	'
Liabilities, Fair Value Disclosure, Recurring	'	'	$0

Related_Party_Transactions_Det

Related Party Transactions (Details) (Common Stock, Directors and Affiliated Companies and Officers, USD $)	9 Months Ended
	Jan. 31, 2014	Jan. 31, 2013
Common Stock | Directors and Affiliated Companies and Officers	'	'
Related Party Transaction [Line Items]	'	'
Shares repurchased	147,618	20,077
Amount	$2,878,585	$301,155

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (ERC class action litigation, Minimum, USD $)	1 Months Ended
	Jun. 30, 2012
ERC class action litigation | Minimum	'
Commitments and contingencies	'
Potential damages sought by plaintiffs	$5,000,000

Forward_Contracts_Related_to_F1

Forward Contracts Related to Foreign Currency Exchange Rates (Details) (USD $)	9 Months Ended
	Jan. 31, 2013	Jan. 31, 2014
	Accounts Payable and Accrued Liabilities [Member]	Other Current Assets [Member]
Derivatives, Fair Value [Line Items]	'	'
Foreign Currency Cash Flow Hedge Asset	'	$220,000
Foreign Currency Cash Flow Hedge Liability	$46,000	'