Franchise (TAX) 10-K/A 10 Oct 18 2018 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2018	Oct. 01, 2018	Oct. 31, 2017
Document and Entity Information
Entity Registrant Name	Liberty Tax, Inc.
Entity Central Index Key	1,528,930
Document Type	10-K
Document Period End Date	Apr. 30, 2018
Amendment Flag	true
Amendment Description	EXPLANATORY NOTE This Amendment No. 1 to the Annual Report on Form 10-K of Liberty Tax, Inc. (the “Company”) amends the Company’s Annual Report on Form 10-K for the year ended April 30, 2018, which was filed with the Securities and Exchange Commission on October 5, 2018 (the “Original Filing”). This Amendment No. 1 is being filed solely to correct the date on the Report of Independent Registered Public Accounting Firm of KPMG LLP referenced in Part II, Item 8 and included in Part IV, Item 15 of this Amendment No. 1 from "October 5, 2018" to "July 7, 2017." This change does not in any way affect the conclusions expressed by KPMG LLP in the Original Filing, or any other disclosure included in Part II, Item 8, Part II, Item 9, or Part IV, Item 15 of the Original Filing. In accordance with applicable Securities and Exchange Commission rules and as required by rule 12b-15 under the Securities Exchange Act of 1934, as amended, Item 15 of this Amendment No. 1 reflects a new consents of Cherry Bekaert LLP (Exhibit 23.1) and KPMG LLP (Exhibit 23.2), and currently dated certifications from the Company’s Chief Executive Officer (Exhibits 31.1 and 32.1) and Chief Financial Officer (Exhibits 31.2 and 32.2). Except as described above, this Amendment No. 1 does not amend, update, or change any other information contained in the Original Filing. For ease of reference, the entire Annual Report on Form 10-K is included with this Amendment No. 1.
Current Fiscal Year End Date	--04-30
Entity Filer Category	Accelerated Filer
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Common Stock, Shares Outstanding		14,036,684
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 113,476,272

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 30, 2018	Apr. 30, 2017
Current assets:
Cash and cash equivalents	$ 18,522	$ 16,427
Receivables:
Accounts receivable	52,517	54,723
Notes receivable - current	24,295	27,845
Interest receivable, net of uncollectible amounts	1,526	1,967
Allowance for doubtful accounts - current	(11,522)	(10,052)
Total current receivables, net	66,816	74,483
Assets Held for Sale_New	8,941	11,989
Assets Held for Sale	8,941	11,989
Deferred income tax asset	0	6,956
Other Assets, Current	5,429	5,812
Total current assets	99,708	115,667
Property, equipment, and software, net	38,636	39,789
Notes, Loans and Financing Receivable, Gross, Noncurrent	6,554	18,213
Allowance for Doubtful Accounts Receivable, Noncurrent	(965)	(1,968)
Accounts, Notes, Loans and Financing Receivable, Net, Noncurrent	5,589	16,245
Goodwill	8,640	8,576
Other intangible assets, net	22,837	21,224
Deferred income taxes	343	0
Other assets, net	2,250	2,767
Total assets	178,003	204,268
Current liabilities:
Current installments of long-term debt	18,113	7,738
Accounts payable and accrued expenses	14,521	12,953
Due to Area Developers (ADs)	17,906	23,143
Income taxes payable	4,511	6,442
Deferred revenue - current	2,021	2,892
Total current liabilities	57,072	53,168
Long-term debt, excluding current installments	2,270	18,461
Deferred revenue - non-current	4,692	5,817
Deferred income tax liability	1,397	10,367
Long-term income taxes payable	1,070	0
Total liabilities	66,501	87,813
Stockholders' equity:
Additional paid-in capital	11,570	8,371
Accumulated other comprehensive income (loss), net of taxes	(1,347)	(2,084)
Retained earnings	101,139	110,029
Stockholders' Equity Attributable to Parent	111,502	116,455
Total liabilities and stockholders' equity	178,003	204,268
Special voting preferred stock
Stockholders' equity:
Preferred stock	0	0
Class A Common stock
Stockholders' equity:
Common stock	128	127
Class B Common stock
Stockholders' equity:
Common stock	2	2
Exchangeable shares
Stockholders' equity:
Common stock	$ 10	$ 10

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2018	Apr. 30, 2017
Special voting preferred stock
Par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	10	10
Preferred stock, shares issued (in shares)	10	10
Preferred stock, shares outstanding (in shares)	10	10
Class A Common stock
Par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	21,200,000	21,200,000
Common stock, shares issued (in shares)	12,823,020	12,682,550
Common stock, shares outstanding	12,823,020	12,682,550
Class B Common stock
Par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000	1,000,000
Common stock, shares issued (in shares)	200,000	200,000
Common stock, shares outstanding	200,000	200,000
Exchangeable shares
Par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares issued (in shares)	1,000,000	1,000,000
Common stock, shares outstanding	1,000,000	1,000,000

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Revenues:
Franchise fees	$ 1,793	$ 2,659	$ 5,038
AD fees	2,751	4,177	6,008
Royalties and advertising fees	68,559	74,291	80,274
Financial products	47,225	51,829	45,327
Interest income	9,895	12,955	13,578
Tax preparation fees, net of discounts	26,645	21,600	15,775
Electronic Filing Fee	10,772	0	0
Other revenue	7,232	6,474	7,429
Total revenues	174,872	173,985	173,429
Operating expenses:
Employee compensation and benefits	50,003	44,615	42,882
Selling, general, and administrative expenses	69,012	58,159	43,927
AD expense	16,564	22,461	27,686
Advertising expense	12,326	11,073	16,420
Depreciation, amortization, and impairment charges	14,416	14,356	10,026
Restructuring expense	4,952	0	0
Total operating expenses	167,273	150,664	140,941
Income from operations	7,599	23,321	32,488
Other income (expense):
Foreign currency transaction loss	63	(47)	29
Net Realized and Unrealized Gain (Loss) on Trading Securities	0	50	0
Interest expense	(3,181)	(2,557)	(2,039)
Income before income taxes	4,481	20,767	30,478
Income tax expense	4,346	7,754	11,058
Net income	135	13,013	19,420
Undistributed Earnings Allocated to Participating Securities Class A Preferred Stock	(10)	(936)	(1,406)
Net Income (Loss) Available to Common Stockholders, Basic	$ 125	$ 12,077	$ 18,014
Earnings Per Share, Basic	$ 0.01	$ 0.94	$ 1.41
Earnings Per Share, Diluted	$ 0.01	$ 0.94	$ 1.38
Net income per share attributable to Class A and Class B common stockholders:
Weighted Average Number of Shares Outstanding, Basic	12,928,762	12,895,561	12,814,774
Weighted Average Number of Shares Outstanding, Diluted	13,977,748	13,916,908	14,024,671
Common Stock, Dividends, Per Share, Declared	$ 640	$ 640	$ 640

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Net income	$ 135	$ 13,013	$ 19,420
Interest rate swap agreements, net of taxes of $-, $-, and $-, respectively	58	(25)	0
Payments of Dividends	8,922	8,891	8,852
Unrealized gain (loss) on available-for-sale securities, net of taxes of $0, $345, and $326, respectively	0	580	(550)
Reclassified loss on sale of available-for-sale securities included in income, net of taxes of $0, $20, and $0, respectively	0	(30)	0
Foreign currency translation adjustment	679	(911)	(451)
Comprehensive income	872	12,627	18,419
AOCI Attributable to Parent [Member]
Net income	$ 0	0	0
Unrealized gain (loss) on available-for-sale securities, net of taxes of $0, $345, and $326, respectively		580
Reclassified loss on sale of available-for-sale securities included in income, net of taxes of $0, $20, and $0, respectively		$ (30)
Foreign currency translation adjustment			$ (451)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Statement of Comprehensive Income [Abstract]
Taxes on unrealized gain on AFS securities	$ 0	$ 580	$ (550)
Taxes on reclassified gain on sale of AFS securities included in income	0	(30)	0
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Portion Attributable to Parent	$ 58	$ (25)	$ 0

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Additional paid-in capital	Accumulated other comprehensive income (loss), net	Retained earnings	Class A Common stock	Class B Common stock	Special voting preferred stock	Exchangeable shares
Stock Issued During Period, Shares, Vesting					13	0	0
Stock Issued During Period, Shares, Conversion of Convertible Securities					$ 0	$ 0	$ 0
Balance at beginning of period (in shares) at Apr. 30, 2015					11,905	900	0	1,000
Balance at beginning of period at Apr. 30, 2015	$ 98,862	$ 4,082	$ (697)	$ 95,339	$ 119	$ 9	$ 0	$ 10
Increase (Decrease) in Stockholders' Equity
Exercise of stock options (in shares)					155	0	0	0
Exercise of stock options	2,286	2,284	0	0	$ 2	$ 0	$ 0	$ 0
Stock Issued During Period, New Issues (in shares)					2	0	0
Stock Issued During Period, New Issues					$ 0	$ 0	$ 0
Repurchase of common stock (in shares)					(82)	0	0	0
Repurchase of common stock	(1,977)	(1,976)	0	0	$ (1)	$ 0	$ 0	$ 0
Stock-based compensation expense (in shares)								0
Stock-based compensation expense	1,863	1,863	0	0				$ 0
Tax benefit of stock option exercises (in shares)								0
Adjustment to Additional Paid in Capital, Income Tax Effect from Share-based Compensation, Net	900	900	0	0				$ 0
Net income (in shares)								0
Net income (As Restated)	19,420	0	0	19,420	$ 18,056	$ 1,364		$ 0
Cash dividends ($0.16 per share) (in shares)								0
Payments of Dividends	(8,852)	0	0	(8,852)				$ 0
Foreign currency translation (in shares)								0
Foreign currency translation adjustment	(451)	0	(451)	0				$ 0
Unrealized gain (in shares)								0
Reclassified loss on sale of available-for-sale securities included in income, net of taxes	0
Unrealized gain on available-for-sale securities, net of taxes	(550)	0	(550)	0				$ 0
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	$ (550)
Balance at end of period (in shares) at Apr. 30, 2016	11,993				11,993	900	0	1,000
Balance at end of period at Apr. 30, 2016	$ 111,501	7,153	(1,698)	105,907	$ 120	$ 9	$ 0	$ 10
Increase (Decrease) in Stockholders' Equity
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Portion Attributable to Parent	0
Stock Issued During Period, Shares, Vesting					17	0	0
Stock Issued During Period, Shares, Conversion of Convertible Securities					$ 0	$ 0	$ 0
Exercise of stock options (in shares)								0
Exercise of stock options	0	0	0	0				$ 0
Stock Issued During Period, New Issues (in shares)					6	0	0
Stock Issued During Period, New Issues					$ 0	$ 0	$ 0
Repurchase of common stock (in shares)					(33)	0	0	0
Repurchase of common stock	(420)	(420)	0	0	$ 0	$ 0	$ 0	$ 0
Converted Class B shares to Class A shares (in shares)					700	(700)	0
Converted Class B shares to Class A shares					$ 7	$ (7)	$ 0
Stock-based compensation expense (in shares)								0
Stock-based compensation expense	2,016	2,016	0	0				$ 0
Tax benefit of stock option exercises (in shares)								0
Adjustment to Additional Paid in Capital, Income Tax Effect from Share-based Compensation, Net	(378)	(378)	0	0				$ 0
Net income (in shares)								0
Net income (As Restated)	13,013	0	0	13,013	$ 12,745	$ 268		$ 0
Cash dividends ($0.16 per share) (in shares)								0
Payments of Dividends	(8,891)	0	0	(8,891)				$ 0
Foreign currency translation (in shares)								0
Foreign currency translation adjustment	(911)	0		0				$ 0
Unrealized gain (in shares)								0
Reclassified loss on sale of available-for-sale securities included in income, net of taxes	(30)	0	(30)					$ 0
Unrealized gain on available-for-sale securities, net of taxes	580	0	30	0				$ 0
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	580		580
Unrealized Loss on Interest Rate Swap, Shares								0
Unrealized Loss on Interest Rate Swap, Value	(25)	0						$ 0
Balance at end of period (in shares) at Apr. 30, 2017					12,683	200	0	1,000
Balance at end of period at Apr. 30, 2017	116,455	8,371	(2,084)	110,029	$ 127	$ 2	$ 0	$ 10
Increase (Decrease) in Stockholders' Equity
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Portion Attributable to Parent	(25)
Stock Issued During Period, Shares, Vesting					131	0	0
Stock Issued During Period, Shares, Conversion of Convertible Securities					$ 1	$ 0	$ 0
Exercise of stock options (in shares)					9	0	0	0
Exercise of stock options	95	95	0	0	$ 0	$ 0	$ 0	$ 0
Repurchase of common stock (in shares)								0
Repurchase of common stock	(575)	(576)	0	0				$ 0
Stock-based compensation expense (in shares)								0
Stock-based compensation expense	3,680	3,680	0	0				$ 0
Net income (in shares)								0
Net income (As Restated)	135	0	0		$ 133	$ 2		$ 0
Cash dividends ($0.16 per share) (in shares)								0
Payments of Dividends	(9,025)	0	0	(9,025)				$ 0
Foreign currency translation (in shares)								0
Foreign currency translation adjustment	679	0		0				$ 0
Reclassified loss on sale of available-for-sale securities included in income, net of taxes	0
Unrealized gain on available-for-sale securities, net of taxes			0
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	0
Unrealized Loss on Interest Rate Swap, Shares								0
Unrealized Loss on Interest Rate Swap, Value	58	0		0				$ 0
Balance at end of period (in shares) at Apr. 30, 2018					12,823	200	0	1,000
Balance at end of period at Apr. 30, 2018	111,502	$ 11,570	$ (1,347)	$ 101,139	$ 128	$ 2	$ 0	$ 10
Increase (Decrease) in Stockholders' Equity
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Portion Attributable to Parent	$ 58

Consolidated Statement of Sto_2

Consolidated Statement of Stockholders' Equity Consolidated Statement of Stockholders' Equity (Parenthetical) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Statement of Stockholders' Equity [Abstract]
Cash dividend per share	$ 0.64	$ 0.64	$ 0.64

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Cash flows from operating activities:
Net income	$ 135	$ 13,013	$ 19,420
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for doubtful accounts	12,396	10,378	7,282
Depreciation and amortization	11,454	8,325	6,872
Impairment of goodwill and other intangible assets	2,962	6,031	3,154
Amortization of deferred financing costs	155	526	477
Impairment of Long-Lived Assets to be Disposed of	5,261	(387)	14
Share-based Compensation Related To The Equity Classified Awards	3,680	2,016	1,863
Gain on bargain purchases and sales of Company-owned offices	(2,401)	(1,100)	(855)
Available-for-sale Securities, Gross Realized Gain (Loss)	0	(50)	0
Equity in loss of affiliate	(71)	(11)	73
Deferred tax expense	(2,369)	129	7,384
Changes in:
Accounts, notes, and interest receivable and deferred revenue	(3,360)	(10,437)	(14,228)
Prepaid expenses and other assets	553	125	210
Accounts payable and accrued expenses	1,494	556	(6,238)
Due to ADs	(1,446)	845	2,631
Income taxes	(798)	2,487	1,758
Net cash provided by operating activities	27,645	32,446	29,817
Cash flows from investing activities:
Issuance of operating loans to franchisees	(73,796)	(94,133)	(101,552)
Payments received on operating loans to franchisees	72,647	89,562	89,786
Purchases of Company-owned offices, AD rights, and acquired customer lists	(2,926)	(10,049)	(4,787)
Proceeds from sale of Company-owned offices and AD rights	451	1,339	2,934
Purchase of available-for-sale securities	0	0	(4,999)
Proceeds from Sale of Short-term Investments	0	5,049	0
Purchases of property, equipment, and software	(5,388)	(5,022)	(10,692)
Net cash used in investing activities	(9,012)	(13,254)	(29,310)
Cash flows from financing activities:
Proceeds from the exercise of stock options	95	0	2,286
Repurchase of common stock	1	(420)	(1,977)
Dividends paid	(8,922)	(8,891)	(8,852)
Repayment of other long-term debt	0	(3,740)	(1,742)
Borrowings under revolving credit facility	178,251	151,400	166,232
Repayments under revolving credit facility	(178,251)	(151,400)	(166,232)
Proceeds from Issuance of Long-term Debt	0	2,200	0
Payment for debt issue costs	0	(35)	0
Tax benefit of stock option exercises	0	60	900
Cash paid for taxes on exercises/vesting of stock-based compensation	(576)	0	0
Net cash provided by (used in) financing activities	(16,834)	(12,367)	(11,814)
Effect of exchange rate changes on cash, net	296	(304)	(174)
Net increase (decrease) in cash and cash equivalents	2,095	6,521	(11,481)
Cash and cash equivalents at beginning of year	16,427	9,906	21,387
Cash and cash equivalents at end of year	18,522	16,427	9,906
Repayments of Amounts Due to Former ADs	$ (7,432)	$ (1,541)	$ (2,429)

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows Consolidated Statements of Cash Flows - Supplemental Disclosures - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Supplemental disclosures of cash flow information:
Accrued capitalized software costs included in accounts payable	$ 3,383	$ 2,187	$ 1,628
Cash paid for taxes, net of refunds	7,393	5,058	1,025
Deferred Tax Assets, Net, Current	0	6,956
Accrued capitalized software costs included in accounts payable	0	55	407
During the years ended April 30, 2015, 2014, and 2013, the Company acquired certain assets from franchisees, ADs, and third parties as follows:
Fair value of assets purchased	12,428	29,732	19,726
Receivables applied, net of amounts due ADs and related deferred revenue	(6,229)	(10,465)	(12,050)
Franchisee Accounts Payable Canceled	(1,350)	(809)	(552)
Notes and accounts payable issued	(1,923)	(8,409)	(2,337)
Cash paid to franchisees, ADs, and third parties	2,926	10,049	4,787
During the years ended April 30, 2015, 2014, and 2013, the Company sold certain assets to franchisees and ADs as follows:
Book value of assets sold	1,127	7,555	9,585
Loss on Sale from Franchisees	88	(107)	(131)
Gain on sale - revenue deferred	18	618	1,688
Notes received	(782)	(6,727)	(8,208)
Cash received from franchisees and ADs	$ 451	$ 1,339	$ 2,934

Consolidated Statements of Ca_3

Consolidated Statements of Cash Flows Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Statement of Cash Flows [Abstract]
Interest Costs Capitalized	$ 443	$ 235	$ 325

Organization and Significant Ac

Organization and Significant Accounting Policies - Text Blocks	12 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Organization and Significant Accounting Policies	Description of Business and Summary of Significant Accounting Policies Description of Business Liberty Tax, Inc. (the "Company"), a Delaware corporation, is a holding company engaged through its subsidiaries as a franchisor and, to a lesser degree, an operator of a system of income tax preparation offices located in the United States of America (the "U.S.") 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 Refund Transfer products in the U.S. and personal income tax refund discounting in Canada. The Company also offers online tax preparation services. In fiscal 2015, the Company changed its name from JTH Holding, Inc. to Liberty Tax, Inc. The Company provides a substantial amount of lending to its franchisees and area developers ("ADs"). The Company allows franchisees and ADs to defer a portion of the franchise fee and AD fee, which are paid over time. The Company also offers its franchisees working capital loans to assist in funding their operations between tax seasons. Basis of Presentation The consolidated financial statements include the accounts of Liberty Tax, 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 year. Revenues and expenses have been translated using the average exchange rates in effect each month of the year. Foreign exchange transaction gains and losses are recognized when incurred. The Company consolidates any entities in which it has a controlling interest, the usual condition of which is ownership of a majority voting interest. The Company also considers for consolidation an entity in which the Company has certain interest where a controlling financial interest may be achieved through arrangements that do not involve voting interests. Such an entity, known as a variable interest entity ("VIE"), is required to be consolidated by its primary beneficiary. The Company does not possess any ownership interests in franchisee entities; however, the Company may provide financial support to franchisee entities. Because the Company's franchise arrangements provide franchisee entities the power to direct the activities that most significantly impact their economic performance, the Company does not consider itself the primary beneficiary of any such entity that might be a VIE. Based on the results of management's analysis of potential VIEs, the Company has not consolidated any franchisee entities. The Company's maximum exposure to loss resulting from involvement with potential VIEs is attributable to accounts and notes receivables and future lease payments due from franchisees. 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. Intercompany balances and transactions have been eliminated in consolidation. The audited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. ("GAAP"). In the opinion of management, all adjustments necessary for a fair presentation of such financial statements in accordance with GAAP have been recorded. Office Count The following table shows the U.S. office activity, the number of processing centers and Canadian offices, and a breakdown of Company-owned and franchised offices for the 2018 , 2017 , and 2016 tax seasons. Tax Season 2018 2017 2016 U.S. Office Locations: Permanent Office Locations: Operated during the prior tax season 3,710 3,960 3,764 Offices opened 65 172 453 Offices closed (493 ) (422 ) (257 ) Operated during the current tax season 3,282 3,710 3,960 Seasonal Office Locations: Operated during the prior tax season 67 211 262 Offices opened 2 37 127 Offices closed (45 ) (181 ) (178 ) Operated during the current tax season 24 67 211 Processing Centers 37 46 54 Total U.S. Office Locations 3,343 3,823 4,225 Canada Office Locations 267 254 262 Total Office Locations 3,610 4,077 4,487 Additional Office Information: Company-owned offices 344 362 310 Franchised offices 3,266 3,715 4,177 Total office locations 3,610 4,077 4,487 SiempreTax+, operated 77 offices during the 2018 tax season compared to 159 during the 2017 season and 144 in the 2016 season. These offices consist of second offices opened by current franchisees in territories they already owned, conversions of existing Liberty Tax offices, and offices opened in new territories. Territory Sales The Company sold 61 , 73 , and 184 new territories during fiscal 2018 , 2017 and 2016 , respectively. New territories include territories sold to new franchisees and additional territories sold to existing franchisees. Significant Accounting Policies Cash and Cash Equivalents - The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents. Cash and cash equivalents are maintained in bank deposit accounts, which at times may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on its cash and cash equivalents balances. Accounts Receivable - Accounts receivable are recorded at the invoiced amount net of an allowance for doubtful accounts and accrue finance charges at a 12% annual rate, compounded monthly, if unpaid after 30 days. Account balances are charged off against the allowance after all possible means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its accounts receivable. Notes Receivable - Notes receivable are recorded less unrecognized revenue, net of an allowance for doubtful accounts. 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 such sales in each case where revenue has not yet been recognized. Interest income is accrued on the unpaid principal balance. The Company puts notes receivable on non-accrual status and provides an allowance against accrued interest if it is determined the likelihood of collecting substantially all of the note and accrued interest is not probable. Generally, payments received on notes receivable on non-accrual status are applied to the principal note balance until the note is current and then to interest income. Notes are written off against the allowance when all possible means of collection have been exhausted and the potential for recovery is considered remote. Concentrations of Credit Risk - Financial instruments that could potentially subject the Company to concentrations of credit risk consist of accounts and notes receivable with its franchisees. The Company manages such risk by evaluating the financial position and value of the franchisees as well as obtaining the personal guarantee of the individual franchisees. At April 30, 2018 and 2017 , there were no significant concentrations of credit risk associated with any individual franchisee or group of franchisees. Allowance for Doubtful Accounts - The allowance for doubtful accounts includes the Company's best estimate of the amount of probable credit losses in the Company's existing accounts and notes receivable. Because the repayment of accounts and notes receivable is dependent on the performance of the underlying franchises, management estimates the amount of the allowance for doubtful accounts based on a comparison of amounts due to the estimated fair value of the underlying franchises which collateralize such receivables. Management believes the allowance is adequate to cover the Company's credit loss exposure. If the carrying amount exceeds the fair value, the receivable is considered impaired. Available-for-sale Securities - From time to time, the Company purchases corporate equity securities that are classified as available-for-sale; changes in fair value of such securities are recognized, net of tax, in accumulated other comprehensive loss in the stockholders' equity section of the balance sheet. Cash flows for the purchase and sale of these investments are classified as investing activities. Assets Held for Sale - Assets held for sale consist of Company-owned offices that the Company intends to sell to a new or existing franchisee within one year. Assets held for sale are recorded at the lower of the carrying value or the estimated sales price, less costs to sell, and are evaluated for impairment at least annually. If in the opinion of management, the Company will not be able to sell such offices, within two years from their acquisition dates, the carrying amount is reclassified to held for use and a cumulative adjustment is recorded to depreciation and amortization expense. Property, Equipment, and Software - Property, equipment, and software are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the assets, generally three to five years for computer equipment, three to seven years for software, five to seven years for furniture and fixtures, and twenty to thirty years for buildings. Leasehold improvements are amortized over the lesser of the lease term or the estimated useful lives of the assets. Certain allowable costs of software developed or obtained for internal use are capitalized and typically amortized over the estimated useful life of the software. Goodwill - Goodwill represents the excess of costs over fair value of assets of businesses acquired. The reporting unit for the acquisition of assets from various franchisees is considered to be the franchise territory, and these assets are operated as Company-owned offices. Goodwill is not amortized, but instead tested for impairment at least annually. Goodwill is tested for impairment more frequently if events and circumstances indicate that the asset might be impaired. The Company performed its annual impairment testing as of April 30, 2018 . Revenue Recognition - The Company earns revenue from the sales of franchises and granting of AD rights. Additionally, the Company earns revenue from royalties and advertising fees and other products and services. Typically, franchise rights are granted to franchisees for a term of five years with an option to renew at no additional cost. In exchange for franchise fees and royalties and advertising fees, the Company is obligated by its franchise agreements to provide training, an operations manual, site selection guidance, tax preparation software, operational assistance, tax and technical support, the ability to perform electronic filing, and marketing and advertising. Franchise fee revenue for the sales of individual territories is recognized when the obligations of the Company to prepare the franchisee for operation are substantially complete, up to the amount of cash received. AD rights have historically been granted for a term of ten years . The Company changed the term of new AD contracts to six years in fiscal 2015. AD fees are recognized as revenue on a straight-line basis over the initial contract term of each AD agreement with the cumulative amount of revenue recognized not to exceed the amount of cash received. Amounts due to ADs for their services under an AD agreement are expensed as the related franchise fees and royalty revenues are recognized. Royalties and advertising fees are recognized as franchise territories generate sales. Tax return preparation fees and financial products revenue are recognized as revenue in the period the related tax return is filed for the customer. Discounts for promotional programs are recorded at the time the return is filed and are recorded as reductions to revenues. Interest income on notes receivable is recognized based on the outstanding principal note balance less unrecognized revenue unless it is put on non-accrual status. Interest income on the unrecognized revenue portion of notes receivable is recognized when received. For accounts receivable, interest income is recognized based on the outstanding receivable balance over 30 days old, net of an allowance. Gains on sales of Company-owned offices are recognized when cash is received. Losses on sales of Company-owned offices are recognized immediately. Deferred Revenue - Deferred revenue represents the amount of cash received for AD fees in excess of the revenue recognized. Derivative Instruments and Hedging Activities - The Company recognizes all derivative instruments as either assets or liabilities in the balance sheet at their respective fair values. For derivatives designated in hedging relationships, changes in fair value are either offset through earnings against the change in fair value of the hedged item attributable to the risk being hedged or recognized in accumulated other comprehensive loss to the extent the derivative is effective at offsetting the changes in cash flows being hedged until the hedged item affects earnings. The Company only enters into a derivative contract when it intends to designate the contract as a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (cash flow hedge). For all hedging relationships, the Company formally documents the hedging relationship and its risk-management objective and strategy for undertaking the hedge, the hedging instrument, the hedged transaction, the nature of the risk being hedged, how the hedging instrument's effectiveness in offsetting the hedged risk will be assessed prospectively and retrospectively, and a description of the method used to measure ineffectiveness. The Company also formally assesses, both at the inception of the hedging relationship and on an ongoing basis, whether the derivatives that are used in hedging relationships are highly effective in offsetting changes in cash flows of hedged transactions. For derivative instruments that are designated and qualify as part of a cash flow hedging relationship, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings. The Company discontinues hedge accounting prospectively when it determines that the derivative is no longer effective in offsetting cash flows attributable to the hedged risk; the derivative expires or is sold, terminated, or exercised; the cash flow hedge is de-designated because a forecasted transaction is not probable of occurring; or management determines to remove the designation of the cash flow hedge. In all situations in which hedge accounting is discontinued and the derivative remains outstanding, the Company continues to carry the derivative at its fair value on the balance sheet and recognizes any subsequent changes in its fair value in earnings. When it is no longer probable that a forecasted transaction will occur, the Company discontinues hedge accounting and recognizes immediately in earnings gains and losses that were accumulated in other comprehensive loss related to the hedging relationship. Please see "Note 8 - Derivative Instruments and Hedging Activities" for a description of the cash flow hedge the Company entered into during fiscal 2017. Deferred Income Taxes - In December 2017, the U.S. enacted the Tax Cuts & Jobs Act, which made significant changes to U.S. federal income tax law, including a reduction of the statutory federal corporate income tax rate from 35.0% to 21.0% and changes or limitations to certain deductions. Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities, which are shown on our consolidated balance sheets, are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company has elected to classify interest charged on a tax settlement in interest expense, and accrued penalties, if any, in selling, general, and administrative expenses. The determination of the Company's provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items. The Company records unrecognized tax benefit liabilities for known or anticipated tax issues based on an analysis of whether, and the extent to which, additional taxes will be due. Intangible Assets and Asset Impairment - Amortization of intangible assets is calculated using the straight-line method over the estimated useful lives of the assets, generally from two to ten years. Long-lived assets, such as property, equipment, and software, and other purchased intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. Recognition and measurement of a potential impairment is performed for these assets at the lowest level where cash flows are individually identifiable. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Fair value is determined through various valuation techniques, including discounted cash flow models, quoted market values, and third-party independent appraisals, as considered necessary. Assets expected to be sold within one year are no longer depreciated or amortized. These assets are classified as held-for-sale and are presented separately in the appropriate section of the consolidated balance sheets at the lower of their carrying amount or fair value less estimated cost to sell. Comprehensive Income - Comprehensive income consists of net income, foreign currency translation adjustments, reclassified gain on sale of available-for-sale securities, net of taxes, and the unrealized gains or losses on equity securities available for sale and derivatives determined to be cash flow hedges, net of taxes. Advertising Expenses - Advertising costs, which consists primarily of direct mail, radio, print media and online advertisements intended to attract new franchisees and customers, are expensed in the period incurred. Office Closing Costs - Closed office liabilities are provided on the basis of the present value of estimated remaining non-cancellable lease payments, net of estimated subtenant income. The Company estimates the net lease liability using a discount rate to calculate the present value of the remaining net rent payments on closed offices. Closed office lease liabilities are paid over the lease terms associated with the closed offices, which generally have remaining terms ranging from one to seven years. Stock-Based Compensation - The Company records the cost of its employee stock-based compensation as compensation expense in its consolidated statements of income. Compensation costs related to stock options are based on the grant-date fair value of awards using the Black-Scholes-Merton option pricing model and considering forfeitures. Compensation costs related to restricted stock units are based on the grant-date fair value and are amortized on a straight-line basis over the vesting period. For liability classified awards the Company records costs based on the fair value at the reporting date. The Company recognizes compensation costs for an equity-classified award that has a graded vesting schedule on a straight-line basis over the requisite service period for the entire award; changes in the fair value of liability-classified awards are recognized as they occur. The Company reflects the excess tax benefits related to stock option exercises as additional paid-in capital on its consolidated balance sheets and as financing cash flows on its consolidated statements of cash flows. Lease Accounting - The Company leases its store locations under operating leases. The Company recognizes minimum rent expense beginning when possession of the property is taken from the landlord. When a lease contains a predetermined fixed escalation of the minimum rent, the Company recognizes the related rent expense on a straight-line basis and records the difference between the recognized rental expense and the amounts payable under the lease as deferred rent. Use of Estimates Management has made a number of estimates and assumptions related to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period to prepare these consolidated financial statements and accompanying notes in conformity with GAAP. Actual results could differ from those estimates. Accounting Pronouncements On May 1, 2017, the Company adopted Accounting Standards Update ("ASU") No. 2016-09, "Compensation-Stock Compensation (Topic 718) Improvements to Employee Share-Based Payment Accounting." This update provides for simplification of the accounting for share-based payment transactions, including the income tax consequences and classification on the statement of cash flows. Under the update, the excess tax benefits and deficiencies that result from the difference between the deduction for tax purposes and the compensation cost recognized for financial reporting purposes should be recognized as income tax expense or benefit in the reporting period in which they occur. Previously, the excess tax benefits were recognized in additional paid-in capital and tax deficiencies were recognized either as an offset to accumulated excess tax benefits, if any, or in the consolidated statements of income. The update also provides that excess tax benefits should be classified along with other income tax cash flows as an operating activity on the consolidated statement of cash flows. Prior to the update, excess tax benefits were separated from other income tax cash flows and classified as a financing activity. These amendments have been adopted by the Company on a prospective transition method basis. Additionally, cash paid by an employer when directly withholding shares for tax-withholding purposes should be classified as a financing activity on the consolidated statement of cash flows. Previously, no guidance was provided for cash flow classification of cash paid for tax-withholding purposes for shares withheld for tax purposes. This amendment has been adopted by the Company on a retrospective basis. There were no reclassifications of prior periods required as a result of the retrospective adoption of this amendment. Under the update, an entity can elect to either estimate the number of awards that are expected to vest or account for forfeitures as they occur. The Company has elected to account for forfeitures when they occur. The impact to retained earnings as a result of the adoption was immaterial. All amendments of the update have been adopted for all periods beginning on or after May 1, 2017. On May 1, 2017, the Company adopted ASU 2015-17, "Income Taxes (Topic 740)," which requires entities with a classified balance sheet to present all deferred tax assets and liabilities as non-current. The update has been adopted prospectively to all deferred tax liabilities and assets and prior periods have not been retrospectively adjusted. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, "Revenue from Contracts with Customers." ASU 2014-09 replaces existing revenue recognition guidance and requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 is effective for the Company in fiscal year 2019, which began on May 1, 2018. The Company is in the process of implementing ASU 2014-09, and has made significant progress with its implementation plan. The Company expects ASU 2014-09 will have an impact on the Company’s financial statements, including the balance sheet, the statement of income, the statement of comprehensive income, the statement of stockholder's equity, the statement of cash flows, and disclosures. However, the Company has not completed its assessment or quantified the impact. The Company’s preliminary conclusion is ASU 2014-09 will change the timing of revenue recognition of initial franchise fees and area developer fees. Currently, franchise fees are recognized when the Company’s obligations to prepare the franchise for operations have been substantially completed and cash has been received. AD fees are recognized on a straight-line basis over the contract term not to exceed the amount of cash received. The Company’s preliminary conclusion is those fees will be recognized over the term of the related franchise or AD agreements under ASU 2014-09. The amount recognized for those fees will reflect the Company’s estimates of the amount of consideration to which it expects to be entitled, which may be lower than the contractual amounts of the fees. The Company’s preliminary conclusion is ASU 2014-09 will not materially impact the timing of revenue recognition of royalty and advertising fees, financial products revenue, or tax preparation fees. The Company plans to adopt ASU 2014-09 using the modified retrospective method. The Company will record a cumulative effective adjustment to retained earnings as of May 1, 2018. Results for reporting periods beginning after May 1, 2018 will be presented under the new guidance issued in ASU 2014-09. Prior period amounts will not be adjusted and will continue to be reported under the previous accounting standards. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)." This update will replace existing lease guidance in GAAP and will require lessees to recognize lease assets and lease liabilities on the balance sheet for all leases and disclose key information about leasing arrangements, such as information about variable lease payments and options to renew and terminate leases. When implemented, lessees and lessors will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The update is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. The Company is currently finalizing its implementation plan and evaluating the impact of the new pronouncement on its consolidated financial statements. The Company expects the adoption of this pronouncement to result in a material increase in the assets and liabilities on its consolidated balance sheets and to not have a material impact on its consolidated statements of income. In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows (Topic 230)", which clarifies how companies present and classify certain cash receipts and cash payments in the statement of cash flows. The update is intended to reduce the existing diversity in practice and is effective for the Company beginning with its first quarterly filing in fiscal year 2019. The Company will adopt the update for all periods beginning on or after May 1, 2018. In June 2016, the FASB issued ASU No. 2016-13, "Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments", which changes how companies will measure credit losses for most financial assets and certain other instruments that aren't measured at fair value through net income. The standard replaces the "incurred loss" approach with an "expected loss" model for instruments measured at amortized cost (which generally will result in the earlier recognition of allowances for losses) and requires companies to record allowances for available-for-sale debt securities, rather than reduce the carrying amount. In addition, companies will have to disclose significantly more information, including information used to track credit quality by year of origination, for most financing receivables. The ASU should be applied as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the standard is effective. The ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for all entities for annual periods beginning after December 15, 2018, and interim periods therein. The ASU is effective for the Company beginning in the first quarter of fiscal year 2021. The Company is currently evaluating the impact of the adoption of this newly issued standard to its consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, "Business Combinations (Topic 805): Clarifying the Definition of a Business", which clarifies the definition of a business with the objection of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill and consolidation. The ASU is effective for the Company beginning in the first quarter of fiscal year 2019. The Company will adopt the update for all periods beginning on or after May 1, 2018 and does not believe it will have an impact on its current accounting for business combinations. In January 2017, the FASB issued ASU 2017-04, “Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” This new standard eliminates Step 2 from the goodwill impairment test. Instead, an entity should compare the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The standard will be effective for the Company in the first quarter of our fiscal year 2021. Early adoption is permitted. The Company is currently evaluating the impact of the adoption of this newly issued standard to its consolidated financial statements. Segment Reporting Management has identified two operating segments, U.S. operations and Canadian operations. Although there are two operating segments, each segment is engaged in providing tax return preparation and related services and products. These two operating segments, which have similar gross margin and sales trends, have been aggregated into a single reporting segment because both segments are similar in the nature of services offered, production process, type of customer, the distribution methods, and the regulatory environment in which they operate. Canadian operations contributed $8.1 million , $7.0 million , and $7.0 million in revenues for the years ended April 30, 2018 , 2017 , and 2016 , respectively.

Accounts and Notes Receivable -

Accounts and Notes Receivable - Text Blocks	12 Months Ended
	Apr. 30, 2018
Receivables [Abstract]
Notes and Accounts Receivable	Notes and Accounts Receivable The Company provides select financing to franchisees and ADs for the purchase of franchises, areas and Company-owned offices, and operating loans for working capital and equipment needs. The franchise-related notes generally are payable over five years and the operating loans generally are due within one year. Most notes bear interest at 12% . Notes and interest receivable, net of unrecognized revenue, as of April 30, 2018 and 2017 are presented in the consolidated balance sheets as follows: 2018 2017 (In thousands) Notes receivable - current $ 24,295 $ 27,845 Notes receivable - non-current 6,554 18,213 Interest receivable, net of uncollectible amounts 1,526 1,967 Total notes and interest receivable, net of unrecognized revenue $ 32,375 $ 48,025 Most of the notes receivable are due from the Company's franchisees and ADs and are collateralized by the underlying franchise and, when the franchise or AD is an entity, are 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 table above does not include unrecognized revenue. 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. In fiscal 2015 the Company changed the term of new AD contracts to six years from ten years and the revenue for these contracts will be recognized over that period, subject to the receipt of cash. Unrecognized revenue was $12.5 million and $29.4 million at April 30, 2018 and 2017 , respectively. Allowance for Doubtful Accounts The adequacy of the allowance for doubtful accounts is assessed on a quarterly basis and adjusted as deemed necessary. Management believes the recorded allowance is adequate based upon its consideration of the estimated value of the franchises and AD areas, which collateralize 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 years ended April 30, 2018 , 2017 , and 2016 was as follows. 2018 2017 2016 (In thousands) Balance at beginning of year $ 12,020 $ 8,850 $ 7,355 Provision for doubtful accounts 12,396 10,378 7,282 Write-offs (12,024 ) (7,119 ) (5,737 ) Foreign currency adjustment 95 (89 ) (50 ) Balance at end of year $ 12,487 $ 12,020 $ 8,850 Management considers specific accounts and notes receivable to be impaired if the net amounts due exceed the fair value of the underlying franchise at the time of the annual valuation and estimates an allowance for doubtful accounts based on that excess. In establishing the fair value of the underlying franchise, management considers a variety of factors including recent sales of Company-owned stores, recent sales between franchisees, net fees of open offices earned during the most recently completed tax season, and the number of unopened offices. While not specifically identifiable as of the balance sheet date, the Company's experience also indicates that a portion of other accounts and notes receivable are also impaired, because management does not expect to collect all principal and interest due under the current contractual terms. Net amounts due include contractually obligated accounts and notes receivable plus accrued interest, net of unrecognized revenue, reduced by the allowance for uncollected interest, amounts due to ADs, related deferred revenue, and amounts owed to the franchisee by the Company. The allowance for doubtful accounts at April 30, 2018 and 2017 was allocated as follows. 2018 2017 (In thousands) Impaired: Accounts receivable $ 13,891 $ 11,396 Notes and interest receivable, net of unrecognized revenue 11,654 14,646 Less amounts due to ADs and franchisees (1,907 ) (1,834 ) Amounts receivable less amounts due to ADs and franchisees $ 23,638 $ 24,208 Allowance for doubtful accounts for impaired accounts and notes receivable $ 10,322 $ 9,542 Non-impaired: Accounts receivable $ 38,626 $ 43,327 Notes and interest receivable, net of unrecognized revenue 20,721 33,379 Less amounts due to ADs and franchisees (11,722 ) (23,119 ) Amounts receivable less amounts due to ADs and franchisees $ 47,625 $ 53,587 Allowance for doubtful accounts for non-impaired accounts and notes receivable $ 2,165 $ 2,478 Total: Accounts receivable $ 52,517 $ 54,723 Notes and interest receivable, net of unrecognized revenue 32,375 48,025 Less amounts due to ADs and franchisees (13,629 ) (24,953 ) Amounts receivable less amounts due to ADs and franchisees $ 71,263 $ 77,795 Total allowance for doubtful accounts $ 12,487 $ 12,020 The Company's average investment in impaired notes receivable during the fiscal years ended April 30, 2018 , 2017 , and 2016 was $13.2 million, $11.3 million, and $ 9.0 million , respectively. Interest income recognized related to performing impaired notes was $5.7 million , $1.2 million , and $0.9 million for the fiscal years ended April 30, 2018 , 2017 , and 2016 , respectively. Analysis of Past Due Receivables The breakdown of accounts and notes receivable past due at April 30, 2018 and 2017 was as follows. 2018 Past due Current Interest receivable, net Total receivables (In thousands) Accounts receivable $ 24,477 $ 28,040 $ — $ 52,517 Notes and interest receivable, net 13,647 17,202 1,526 32,375 Total accounts, notes, and interest receivable, net $ 38,124 $ 45,242 $ 1,526 $ 84,892 2017 Past due Current Interest receivable, net Total receivables (In thousands) Accounts receivable $ 28,892 $ 25,831 $ — $ 54,723 Notes and interest receivable, net 7,034 39,024 1,967 48,025 Total accounts, notes, and interest receivable, net $ 35,926 $ 64,855 $ 1,967 $ 102,748 Accounts receivable are considered to be past due if unpaid 30 days after billing and notes receivable are considered past due if unpaid 90 days after due date. If it is determined the likelihood of collecting substantially all of the note and accrued interest is not probable the notes are put on non-accrual status. The Company's investment in notes receivable on nonaccrual status at April 30, 2018 and 2017 was $13.6 million and $7.0 million, respectively. Payments received on notes in nonaccrual status are applied to the principal note balance until the note is current and then to interest income. Nonaccrual notes that are paid current are moved back into accrual status during the next annual review.

Property, Equipment, and Softwa

Property, Equipment, and Software, Net - Text Blocks	12 Months Ended
	Apr. 30, 2018
Property, Plant and Equipment [Abstract]
Property, Equipment, and Software, Net	Property, Equipment, and Software, Net Property, equipment, and software at April 30, 2018 and 2017 was as follows: 2018 2017 (In thousands) Land and land improvements $ 1,464 $ 1,464 Buildings and building improvements 8,142 7,964 Leasehold improvements 124 132 Furniture, fixtures, and equipment 6,171 5,788 Software 54,274 50,413 Property, equipment, and software, gross 70,175 65,761 Less accumulated depreciation and amortization 31,539 25,972 Property, equipment, and software, net $ 38,636 $ 39,789 The software included above includes both internally developed software and purchased software. Included in software are $0.1 million and $20.2 million of assets that had not been placed into service at April 30, 2018 and 2017 , respectively. Total depreciation and amortization expense on property, equipment, and software was $5.6 million , $4.2 million , and $4.7 million for the years ended April 30, 2018 , 2017 , and 2016 , respectively. The Company is obligated under various operating leases for office space that expire at various dates. At April 30, 2018 , future minimum lease payments under non-cancelable operating leases with initial or remaining lease terms in excess of one year, together with amounts due from franchisees under subleases, were as follows: Lease payments Sublease receipts (In thousands) Year ending April 30: 2019 $ 6,208 $ 3,009 2020 3,860 2,007 2021 1,702 926 2022 661 505 2023 214 114 Thereafter 81 — Total minimum lease payments $ 12,726 $ 6,561 Total rent expense for operating leases, net of subleases, was $ 8.4 million , $7.7 million , and $4.7 million for the years ended April 30, 2018 , 2017 , and 2016 , respectively.

Restructuring Expense

Restructuring Expense	12 Months Ended
	Apr. 30, 2018
Restructuring and Related Activities [Abstract]
Restructuring Expense	Restructuring Expense In 2018, the Company began restructuring initiatives involving a review of Company-owned stores and service providers to improve the Company's overall long-term profitability. The Company incurred approximately $5.0 million of expenses in fiscal 2018 related to these initiatives. The expenses incurred are presented in the Restructuring expense line item in the accompanying consolidated statements of income. The composition of the restructuring expenses incurred for fiscal 2018 were as follows (in thousands): Expense Cash Accrued Expenses Non-cash Total Expense Contract termination costs - maintenance $ 715 $ 1,359 $ — $ 2,074 Contract termination costs - impairment — — 549 549 Property and intangible impairments and exit costs 254 — 1,866 2,120 Employee termination costs 209 — — 209 Other — — — — Total $ 1,178 $ 1,359 $ 2,415 $ 4,952 The Company has incurred additional expenses and charges in fiscal 2019 comprised of expenses related to lease obligations and non-cash charges associated with intangible write-downs. The restructuring initiatives are expected to be completed by October 2018. The accrued restructuring expenses of $1.4 million are related to maintenance contract termination costs. $0.7 million is included in "Accounts payable and accrued expenses" and $0.7 million is included in "Deferred revenue and other - non-current" lines in the accompanying consolidated balance sheets.

Goodwill and Intangible Assets

Goodwill and Intangible Assets - Text Blocks	12 Months Ended
	Apr. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Changes in the carrying amount of goodwill for the years ended April 30, 2018 and 2017 were as follows: 2018 2017 (In thousands) Balance at beginning of year $ 8,576 $ 4,228 Acquisitions of assets from franchisees and third parties 1,846 3,649 Disposals and foreign currency changes, net (641 ) (226 ) Impairments (109 ) (184 ) Purchase price reallocation (1,032 ) 1,109 Balance at end of year $ 8,640 $ 8,576 The Company performed its annual impairment review of goodwill and recorded impairment of $0.1 million and $0.2 million for the years ended April 30, 2018 and 2017 , respectively. The impairment recorded above was determined using the fair value of the underlying franchise, and where appropriate a discounted cash flow model, and is included in the depreciation, amortization and impairment charges in the accompanying consolidated statements of income. Components of amortizable intangible assets as of April 30, 2018 and 2017 were as follows: April 30, 2018 Weighted average amortization period Gross carrying amount Accumulated amortization Net carrying amount (In thousands) Customer lists acquired from unrelated third parties 5 years $ 3,187 $ (1,555 ) $ 1,632 Tradenames 3 years 431 (172 ) 259 Non-compete agreements 2 years 241 (145 ) 96 Assets acquired from franchisees: Customer lists 4 years 1,842 (1,427 ) 415 Reacquired rights 2 years 1,436 (1,393 ) 43 AD rights 9 years 30,907 (10,515 ) 20,392 Total intangible assets $ 38,044 $ (15,207 ) $ 22,837 April 30, 2017 Weighted average amortization period Gross carrying amount Accumulated amortization Net carrying amount (In thousands) Customer lists acquired from unrelated third parties 4 years $ 2,827 $ (899 ) $ 1,928 Assets acquired from franchisees: Customer lists 4 years 1,189 (908 ) 281 Reacquired rights 2 years 935 (919 ) 16 AD rights 10 years 26,427 (7,428 ) 18,999 Total intangible assets $ 31,378 $ (10,154 ) $ 21,224 For the years ended April 30, 2018 and 2017 the Company recorded intangible assets of less than $0.3 million , and $0.1 million , respectively, from acquisitions of various franchises and third parties. During fiscal 2018 and fiscal 2017, the majority of assets acquired in the U.S. were recorded as assets held for sale, while assets acquired in Canada were recorded as intangible assets. All franchise acquisitions were accounted for as business combinations. The purchase price of assets acquired from franchisees and third parties and recorded as customer lists, reacquired rights, and goodwill and held for use during fiscal 2018 and 2017 , was allocated as follows. 2018 2017 (In thousands) Customer lists $ 65 $ 13 Reacquired rights 52 11 Goodwill 119 25 Purchase price of assets acquired from franchisees, not held for sale $ 236 $ 49 During the third and fourth quarters of fiscal 2017, the Company acquired the assets of six unrelated offices of smaller regional or local accounting firms for cash of $2.3 million and $2.7 million of contingent consideration of which $1.4 million is still owed and included in long-term obligations. These offices perform year-round accounting services. The following table summarizes the preliminary estimates of the fair values of the identifiable assets acquired and liabilities assumed as of the acquisition dates. The preliminary estimates of the fair value of identifiable assets acquired and liabilities assumed were subject to revisions, which resulted in adjustments to the values presented below. The changes are due to continued refinement of management's appraisals and estimates. In conjunction with the change in the preliminary estimate, the estimated life of customer lists was revised from four years to six years. We did not record an impairment related to the business in fiscal 2018. Previously Reported As Revised 4/30/2017 4/30/2018 Adjustments (In thousands) Accounts receivable $ 261 $ 261 $ — Property, equipment and software, net 55 55 — Customer lists 1,120 1,480 360 Tradenames — 431 431 Non-compete agreements — 241 241 Goodwill 3,624 2,592 (1,032 ) Total purchase price $ 5,060 $ 5,060 $ — During the years ended April 30, 2018 and 2017 , an impairment analysis was performed for amortizable intangible assets. Write-downs of assets acquired from franchisees relate to Company-owned offices that were subsequently closed and impairment of the fair value of existing assets of Company-owned offices. As a result, the carrying values of assets acquired from franchisees were reduced by less than $0.1 million for the fiscal years ended April 30, 2018 , 2017 , and 2016 . These amounts were included in depreciation, amortization and impairment charges, in the accompanying consolidated statements of income. The Company estimated the fair value of assets associated with Company-owned offices based on various models. For the years ended April 30, 2018 , 2017 , and 2016 , amortization expense was $5.7 million , $4.1 million , and $2.3 million , respectively. Annual amortization expense for the next five years is estimated to be as follows (in thousands): Year ending April 30: 2019 $ 4,269 2020 3,820 2021 3,572 2022 3,210 2023 2,629 Total estimated amortization expense $ 17,500

Assets Held for Sale - Text Blo

Assets Held for Sale - Text Blocks	12 Months Ended
	Apr. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
assets held for sale [Text Block]	Assets Held for Sale During fiscal 2018 , the Company acquired $7.1 million in assets from U.S. franchisees and third parties that were first accounted for as business combinations, comprised of customer lists and reacquired rights of $3.6 million and goodwill of $3.5 million which are recorded as assets held for sale. During fiscal 2017 , the Company acquired $16.6 million in assets from U.S. franchisees and third parties that were first accounted for as business combinations, with the value allocated to customer lists and reacquired rights of $8.3 million and goodwill of $8.3 million prior to being recorded as assets held for sale. The Company intends to sell the majority of assets associated with Company-owned offices within one year. The acquired businesses are operated as Company-owned offices until a buyer is located and a new franchise agreement is entered into. Changes in the carrying amounts of assets held for sale for the fiscal years ended April 30, 2018 and 2017 were as follows: 2018 2017 (In thousands) Balance at beginning of year $ 11,989 $ 9,886 Reacquired, acquired from third parties, and other 7,102 16,600 Sold or terminated (3,394 ) (7,994 ) Impairment (3,246 ) (5,663 ) Transferred to assets held for use (3,510 ) (2,428 ) Transferred from property and equipment — 1,588 Balance at end of year $ 8,941 $ 11,989 During fiscal 2018, the Company reviewed assets held for sale for assets that were deemed unlikely to be sold in the next 12 months. Assets totaling $3.5 million , comprised of $1.0 million of customer lists, $0.8 million of reacquired rights and $1.7 million of goodwill, were identified and transferred to assets held for use. Amortization expense was recorded on a cumulative basis for customer lists and reacquired rights for $0.8 million and less than $0.1 million , respectively. During fiscal 2017, the Company transferred a building it had previously been using and was classified as fixed assets to assets held for sale.

Debt - Text Blocks

Debt - Text Blocks	12 Months Ended
	Apr. 30, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Obligations The Company has an amended credit facility that consists of a term loan with original principal of $21.2 million and a revolving credit facility that currently allows borrowing of up to $193.8 million with an accordion feature that permits the Company to request an increase in availability of up to an additional $50.0 million . Outstanding borrowings accrue interest, which is paid monthly, at a rate of the one-month London Interbank Offered Rate ("LIBOR") plus a margin ranging from 1.50% to 2.25% depending on the Company's leverage ratio. At April 30, 2018 and 2017 , the interest rate was 3.64% and 2.73% , respectively, and the average interest rate paid during the fiscal year ended April 30, 2018 was 3.11% . A commitment fee is paid monthly that varies from 0.25% to 0.50% depending on the Company's leverage ratio on the unused portion of the credit facility. The indebtedness is collateralized by substantially all the assets of the Company and both loans mature on April 30, 2019 (except as to the commitments of one smaller lender under the revolving credit facility, which matured on September 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. In addition, the Company must reduce the outstanding balance under its revolving loan to zero for a period of at least 45 consecutive days each fiscal year. The Company's borrowing availability on the credit facility at April 30, 2018 was $173.4 million . At April 30, 2018 and 2017 , the Company had no outstanding borrowings under its revolving credit facility. The Company was in compliance with the financial covenants of its credit facility at April 30, 2018 . The credit facility also contains certain events of default that may cause the bank syndicate to terminate the credit facility and declare amounts owed to become immediately payable if they occur. At April 30, 2018 , the Company had not incurred an event of default. Debt at April 30, 2018 and 2017 was as follows: 2018 2017 (In thousands) Term loan payable in quarterly principal installments of 2.50%, and 3.13% of the original amount borrowed for the years ending April 30, 2018 and 2019, respectively; on April 30, 2019 a balloon payment of $13,016 is payable. $ 14,855 $ 17,471 Mortgage note payable to a bank in monthly installments ranging from $10 to $14 including interest at LIBOR plus 1.85%, which was 3.75% at April 30, 2018, through December 1, 2026; at that time a balloon payment of $779 is payable; subject to a prepayment penalty; collateralized by land and building. 2,038 2,160 Amounts due to former ADs, franchisees and third parties at zero percent interest; due May 2018 through May 2022. 3,490 6,568 Total long-term obligations 20,383 26,199 Less current installments 18,113 7,738 Total long-term obligations, less current installments $ 2,270 $ 18,461 Aggregate maturities of long-term debt at April 30, 2018 were as follows (in thousands): Year ending April 30: 2019 $ 18,113 2020 474 2021 141 2022 146 2023 151 Thereafter 1,358 Total long-term debt $ 20,383

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities - Text Blocks	12 Months Ended
	Apr. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities From time to time, the Company uses interest-rate-related derivative financial instruments to manage its exposure related to changes in interest rates on its variable-rate line of credit and forward contracts to manage its exposure to foreign currency fluctuation related to short-term advances made to its Canadian subsidiary. The Company does not speculate using derivative instruments nor does it enter into derivative instruments for any purpose other than cash flow hedging. By using derivative financial instruments to hedge exposures to changes in interest rates, the Company exposes itself to credit risk and market risk. Credit risk is the failure of the counterparty to perform under the terms of the derivative contract. When the fair value of a derivative contract is positive, the counterparty owes the Company money, which creates credit risk for the Company. When the fair value of a derivative contract is negative, the Company owes the counterparty money, and therefore, the Company is not exposed to the counterparty's credit risk in those circumstances. The Company minimizes counterparty credit risk in derivative instruments by entering into transactions with high-quality counterparties. The derivative instruments entered into by the Company do not contain credit-risk-related contingent features. Market risk is the adverse effect on the value of a derivative instrument that results from a change in interest rates. The market risk associated with interest rates is managed by establishing and monitoring parameters that limit the types and degree of market risk that may be undertaken. The Company assesses interest rate risk by continually identifying and monitoring changes in interest rates that may adversely impact expected future cash flows and by evaluating hedging opportunities. The Company maintains risk management control systems to monitor interest rate risk attributable to both the Company's outstanding or forecasted debt obligations and forecasted revenues as well as the Company's offsetting hedge positions. The risk management control systems involve the use of analytical techniques, including cash flow sensitivity analysis, to estimate the expected impact of changes in interest rates and foreign currency rates on the Company's future cash flows. Interest rate swap agreements. In December 2016, in connection with obtaining a mortgage payable to a bank, the Company entered into an interest rate swap agreement, with a notional amount of $2.2 million , equal to the mortgage amount, which allows it to manage fluctuations in cash flow resulting from changes in the interest rate on the mortgage. This swap effectively changes the variable-rate of the Company's mortgage into a fixed rate of 4.12% .The Company has designated this swap agreement as a cash flow hedge. At April 30, 2018 , the fair value of the interest rate swap is less than $0.1 million and is included in "Accounts payable and accrued expenses" on the accompanying consolidated balance sheets. The interest rate swap expires in December 2026. 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 entered 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 advance is made and the advances are repaid prior to April 30 of each year. These forward contracts are designated as cash flow hedges. At April 30, 2018 and 2017 , there were no remaining forward contracts outstanding. During the years ended April 30, 2018 , 2017 , and 2016 , these foreign currency hedges were effective and, therefore, no amounts were recognized in the consolidated statements of income. At April 30, 2018 , there were no deferred gains related to forward contracts for foreign currency exchange rates accumulated in other comprehensive income.

Stockholders' Equity - Text Blo

Stockholders' Equity - Text Blocks	12 Months Ended
	Apr. 30, 2018
Equity [Abstract]
Shareholders' Equity and Share-based Payments [Text Block]	Stockholders' Equity Preferred Stock and Exchangeable Shares The Company has 190,000 shares of authorized Class A preferred stock with a par value of $0.01 , of which none were issued and outstanding at April 30, 2018 and 2017 . The Company also has 10 shares of special voting preferred stock authorized, issued and outstanding with a par value of $0.01 and no liquidation value. Each share of special voting preferred stock entitles the holder to vote as if it represents 100,000 shares of Class A common stock. In conjunction with the special voting preferred stock, there are 1,000,000 exchangeable shares with a par value of $0.01 that are exchangeable at any time into an equal number of shares of Class A common stock of the Company. The special voting preferred stock will be canceled at the time the holder exchanges the exchangeable shares. Common Stock The Company is authorized to issue 21,200,000 shares of Class A common stock, par value $0.01 per share, and 1,000,000 shares of Class B common stock, par value $0.01 per share. Class A common stock and Class B common stock entitle the holders to the same rights and privileges and are identical in all respects as to all matters, except the holders of Class B common stock are entitled to elect one more director than the number of directors elected by holders of all other classes of stock combined. Additionally, a holder of Class B common stock may, at the holder's option, elect to convert the Class B common stock into an equal number of fully paid and non-assessable shares of Class A common stock. Accumulated Other Comprehensive Loss The components of accumulated other comprehensive loss at April 30, 2018 and 2017 are as follows. 2018 2017 (In thousands) Foreign currency adjustment $ (1,381 ) $ (2,059 ) Unrealized loss on equity securities available for sale, net of taxes — 30 Gain on sale of available-for-sale securities, net of taxes — (30 ) Interest rate swap agreements, net of tax 34 (25 ) Total accumulated other comprehensive loss $ (1,347 ) $ (2,084 ) Net Income per Share Net income per share of Class A and Class B common stock is computed using the two-class method. Basic net income 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 participating securities because they do not meet the required criteria for such allocation. Diluted net income 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 and vesting of restricted stock units. The dilutive effect of outstanding stock options and restricted stock units is reflected in dilutive earnings per share by application of the treasury stock method. Additionally, the computation of diluted net income per share of Class A common stock assumes the conversion of Class B common stock and exchangeable shares, if dilutive, while the diluted net income 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 per share for the years ended April 30, 2018 , 2017 , and 2016 is as follows. 2018 Class A common stock Class B common stock (In thousands, except for share and per share amounts) Basic net income per share: Numerator: Allocation of undistributed earnings $ 133 $ 2 Amounts allocated to participating securities: Exchangeable shares (10 ) — Net income attributable to common stockholders $ 123 $ 2 Denominator: Weighted-average common shares outstanding 12,728,762 200,000 Basic net income per share $ 0.01 $ 0.01 Diluted net income per share: Numerator: Allocation of undistributed earnings for basic computation $ 123 $ 2 Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock 2 — Exchangeable shares to Class A common stock 10 — Net income attributable to stockholders $ 135 $ 2 Denominator: Number of shares used in basic computation 12,728,762 200,000 Weighted-average effect of dilutive securities: Class B common stock to Class A common stock 200,000 — Exchangeable shares to Class A common stock 1,000,000 — Employee stock options and restricted stock units 48,986 703 Weighted-average diluted shares outstanding 13,977,748 200,703 Diluted net income per share $ 0.01 $ 0.01 2017 Class A common stock Class B common stock (In thousands, except for share and per share amounts) Basic net income per share: Numerator: Allocation of undistributed earnings $ 12,745 $ 268 Amounts allocated to participating securities: Exchangeable shares (917 ) (19 ) Net income attributable to common stockholders $ 11,828 $ 249 Denominator: Weighted-average common shares outstanding 12,630,356 265,205 Basic net income per share $ 0.94 $ 0.94 Diluted net income per share: Numerator: Allocation of undistributed earnings for basic computation $ 11,828 $ 249 Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock 249 — Exchangeable shares to Class A common stock 936 — Net income attributable to stockholders $ 13,013 $ 249 Denominator: Number of shares used in basic computation 12,630,356 265,205 Weighted-average effect of dilutive securities: Class B common stock to Class A common stock 265,205 — Exchangeable shares to Class A common stock 1,000,000 — Employee stock options and restricted stock units 21,347 407 Weighted-average diluted shares outstanding 13,916,908 265,612 Diluted net income per share $ 0.94 $ 0.94 2016 Class A common stock Class B common stock (In thousands, except for share and per share amounts) Basic net income per share: Numerator: Allocation of undistributed earnings $ 18,056 $ 1,364 Amounts allocated to participating securities: Exchangeable shares (1,307 ) (99 ) Net income attributable to common stockholders $ 16,749 $ 1,265 Denominator: Weighted-average common shares outstanding 11,914,775 900,000 Basic net income per share $ 1.41 $ 1.41 Diluted net income per share: Numerator: Allocation of undistributed earnings for basic computation $ 16,749 $ 1,265 Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock 1,265 — Exchangeable shares to Class A common stock 1,406 — Net income attributable to stockholders $ 19,420 $ 1,265 Denominator: Number of shares used in basic computation 11,914,775 900,000 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 and restricted stock units 209,896 13,674 Weighted-average diluted shares outstanding 14,024,671 913,674 Diluted net income per share $ 1.38 $ 1.38 Diluted net income per share excludes the impact of shares of potential common stock from the exercise of options and vesting of restricted stock units to purchase 1,213,252 , 1,320,162 and 429,644 shares for the years ended April 30, 2018 , 2017 , and 2016 , respectively, because the effect would be anti-dilutive.

Stock Compensation Plan - Text

Stock Compensation Plan - Text Blocks	12 Months Ended
	Apr. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Compensation Plan	Stock Compensation Plan Stock Options In August 2011, the Board of Directors approved the JTH Holding, Inc. 2011 Equity and Cash Incentive Plan. Employees and outside directors are eligible to receive awards and a total of 2,500,000 shares of Class A common stock were authorized for grant under the plan. At April 30, 2018 , 1,836,173 shares of Class A common stock remained available for grant. The following table summarizes the information for options granted in the years ended April 30, 2018 , 2017 , and 2016 . 2018 2017 2016 Weighted-average fair value of options granted $3.16 $2.45 $5.05 Dividend yield 4.5% - 5.9% 5.0% - 6.1% 2.8% - 3.7% Expected volatility 36.8% - 51.3% 32.8% - 35.4% 32.4% - 35.6% Expected terms 5 - 6 years 5 - 6 years 4 - 6 years Risk-free interest rates 1.9% - 2.1% 1.2% - 2.1% 1.4% - 1.7% Stock option activity during the years ended April 30, 2018 , 2017 , and 2016 was as follows: Number of options Weighted average exercise price Outstanding at April 30, 2015 1,343,559 $ 19.28 Granted 227,387 22.30 Exercised (154,594 ) 14.79 Forfeited or expired (151,790 ) 24.31 Outstanding at April 30, 2016 1,264,562 19.77 Granted 512,119 12.61 Exercised — — Forfeited or expired (389,350 ) 16.59 Outstanding at April 30, 2017 1,387,331 18.02 Granted 272,502 13.25 Exercised (9,000 ) 10.51 Forfeited or expired (1,178,330 ) 17.22 Outstanding at April 30, 2018 472,503 $ 17.41 Intrinsic value is defined as the fair value of the stock less the cost to exercise. The total intrinsic value of options exercised in fiscal 2018 was less than $ 0.1 million. The total intrinsic value of options exercised was $0.0 million and $0.9 million during the years ended April 30, 2017 and 2016 , respectively. The total intrinsic value of stock options outstanding at April 30, 2018 was $0.0 million . Outstanding options have vesting terms that range from one to six years from the date of grant and expire from four to five years after the vesting date. Nonvested stock options (options that had not vested in the period reported) activity during the years ended April 30, 2018 , 2017 , and 2016 was as follows: Nonvested options Weighted average exercise price Outstanding at April 30, 2015 385,416 $ 27.56 Granted 227,387 22.30 Vested (173,750 ) 25.16 Forfeited (50,000 ) 33.79 Outstanding at April 30, 2016 389,053 24.76 Granted 512,119 12.61 Vested (223,054 ) 23.88 Forfeited — — Outstanding at April 30, 2017 678,118 15.88 Granted 272,502 13.25 Vested (563,118 ) 14.61 Forfeited (120,069 ) 20.73 Outstanding at April 30, 2018 267,433 $ 14.27 At April 30, 2018 , unrecognized compensation cost related to non-vested stock options was $0.1 million . These costs are expected to be expensed through fiscal 2021 . The following table summarizes information about stock options outstanding and exercisable at April 30, 2018 . Options outstanding Options exercisable Range of Exercise Prices Number of options outstanding Weighted average exercise price Weighted average remaining contractual life (in years) Number of options exercisable Weighted average exercise price 10.90 - 12.79 124,738 $ 11.72 4.1 54,393 $ 12.79 12.80 - 16.38 189,986 14.32 6.0 1,898 16.38 16.39 - 26.17 105,071 21.75 3.4 96,071 21.64 26.18 - 33.38 52,708 33.38 4.0 52,708 33.38 472,503 $ 17.41 205,070 $ 22.26 Restricted Stock Units The Company has awarded restricted stock units to its non-employee directors and certain employees. Restricted stock units are valued at the closing stock price the day preceding the grant date. Compensation costs associated with these restricted shares are amortized on a straight-line basis over the vesting period and recognized as an increase in additional paid-in capital. At April 30, 2018 , unrecognized compensation cost related to restricted stock units was $1.0 million . These costs are expected to be recognized through fiscal 2021 . Restricted stock activity during the years ended April 30, 2018 , 2017 and 2016 was as follows. Number of RSUs Weighted Average Fair Value at Grant Date Balance at April 30, 2015 28,929 $ 30.63 Granted 32,056 23.06 Vested (13,394 ) 27.99 Forfeited (4,799 ) 27.89 Balance at April 30, 2016 42,792 26.10 Granted 165,454 12.62 Vested (17,118 ) 24.58 Forfeited (14,732 ) 25.94 Balance at April 30, 2017 176,396 13.61 Granted 192,560 12.21 Vested (187,364 ) 13.04 Forfeited (54,562 ) 13.34 Balance at April 30, 2018 127,030 $ 12.48

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Apr. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as 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 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. The Company measures or monitors certain of its assets and liabilities on a fair value basis. Fair value is used on a recurring basis for those assets and liabilities for which fair value is the primary basis of accounting. Other assets and liabilities are measured at fair value on a nonrecurring basis; that is, they are subject to fair value adjustment in certain circumstances, such as when there is evidence of impairment. 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 at April 30, 2018 and 2017 . April 30, 2018 Fair value measurements using Total Level 1 Level 2 Level 3 (In thousands) Recurring assets: Cash equivalents $ 12,056 $ 12,056 $ — $ — Interest rate swap agreement 57 — 57 — Total recurring assets 12,113 12,056 57 — Nonrecurring assets: Impaired accounts and notes receivable, net of unearned revenue 15,223 — — 15,223 Impaired goodwill 109 — — 109 Impaired customer lists 4 — — 4 Assets held for sale 8,941 — — 8,941 Total nonrecurring assets 24,277 — — 24,277 Total recurring and nonrecurring assets $ 36,390 $ 12,056 $ 57 $ 24,277 Recurring liabilities Contingent consideration included in obligations due former ADs, franchisees and others $ 1,545 $ — $ — $ 1,545 Total recurring liabilities $ 1,545 $ — $ — $ 1,545 April 30, 2017 Fair value measurements using Total Level 1 Level 2 Level 3 (In thousands) Recurring assets: Cash equivalents $ 10,393 $ 10,393 $ — $ — Total recurring assets 10,393 10,393 — — Nonrecurring assets: Impaired accounts and notes receivable, net of unearned revenue 16,500 — — 16,500 Impaired goodwill 94 — — 94 Impaired customer lists 18 — — 18 Assets held for sale 11,989 — — 11,989 Total nonrecurring assets 28,601 — — 28,601 Total recurring and nonrecurring assets $ 38,994 $ 10,393 $ — $ 28,601 Recurring liabilities Contingent consideration included in obligations due former ADs, franchisees and others $ 3,215 $ — $ — $ 3,215 Total recurring liabilities $ 3,215 $ — $ — $ 3,215 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 recurring fair value measurements for the years ended April 30, 2018 and 2017 . The following methods and assumptions are used to estimate the fair value of our financial instruments. Cash equivalents: The carrying amounts approximate fair value because of the short maturity of these instruments. Cash equivalent financial instruments consist of money market accounts. Impaired accounts and notes receivable: Accounts and notes receivable are considered to be impaired if the net amounts due exceed the fair value of the underlying franchise or if management considers it probable that all principal and interest will not be collected when contractually due. In establishing the estimated fair value of the underlying franchise, consideration is given to a variety of factors, including, recent comparable sales of Company-owned stores, sales between franchisees, the net fees of open offices, and the number of unopened offices. Impaired goodwill, reacquired rights, and customer lists: Goodwill, reacquired rights, and customer lists associated with a Company-owned office are considered to be impaired if the net carrying amount exceeds the fair value of the underlying office. In establishing the fair value of the underlying office, consideration is given to the related net fees, subjected to a floor of the value of a new franchise. Assets held for sale: Assets held for sale are recorded at the lower of the carrying value or the expected sales price, less costs to sell, which approximates fair value. The expected sales price is generally calculated as a percentage of the prior year's net fees. Contingent consideration included in long-term obligations: Contingent consideration is carried at fair value. The fair value of these obligations was determined based upon the estimated future net revenues of the acquired businesses. Other Fair Value Measurements Accounting standards require the disclosure of the estimated fair value of financial instruments that are not recorded at fair value. For the financial instruments not recorded at fair value, estimates of fair value are made at a point in time based on relevant market data and information about the financial instrument. No readily available market exists for a significant portion of the Company's financial instruments. Fair value estimates for these instruments are based on current economic conditions, interest rate risk characteristics, and other factors. Many of these estimates involve uncertainties and matters of significant judgment and cannot be determined with precision. Therefore, the calculated fair value estimates in many instances cannot be substantiated by comparison to independent markets and, in many cases, may not be realizable in a current sale of the instrument. In addition, changes in assumptions could significantly affect these fair value estimates. The following methods and assumptions were used by the Company in estimating the fair value of these financial instruments. Receivables other than notes, other current assets, accounts payable and accrued expenses, and due to ADs: The carrying amounts approximate fair value because of the short maturity of these instruments (Level 1). Notes receivable: The carrying amount approximates fair value because the interest rate charged by the Company on these notes approximates rates currently offered by local lending institutions for loans of similar terms to individuals/entities with comparable credit risk (Level 3). Long-term debt: The carrying amount approximates fair value because the interest rate paid has a variable component (Level 2).

Employee 401(k) Plan

Employee 401(k) Plan	12 Months Ended
	Apr. 30, 2018
Retirement Benefits [Abstract]
Employee 401(k) Plan	Employee 401(k) Plan The Company sponsors a defined-contribution 401(k) profit sharing plan. Under the plan, employees who are 18 years of age and have completed 90 days of service are eligible to make voluntary contributions to the plan. The Company matches 50% of each employee's contribution up to 3% of the employee's salary. Total compensation expense related to these contributions was $0.5 million for each of the three years ended April 30, 2018 , 2017 , and 2016 .

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On December 20, 2017, the United States Congress passed legislation making significant changes to income taxation at the federal level for individuals, pass-through entities, and corporations. The legislation, known as the Tax Cuts and Jobs Act, was signed into law by the President on December 22, 2017. For corporations, the changes include a reduction in the statutory rate on taxable income from 35% to 21%, and a move from a worldwide tax system to a modified territorial tax system for companies with foreign operations. Under the territorial system, except in certain situations or for certain types of income, earnings from foreign operations will generally no longer be subject to U.S. taxation. The law accommodates the move from the previous worldwide tax system by providing for a one-time transition tax on the undistributed post-1986 earnings of foreign subsidiaries as of either November 2, 2017 or December 31, 2017, whichever undistributed earnings amount is greater. Other provisions of the Tax Act allow for immediate expensing of investments in property, plant, and equipment, and impose limitations on the deductibility of interest, executive compensation, meals and entertainment, and lobbying expenses. Under the applicable accounting guidance, corporations are required to account for the effects of changes in income tax law on their financial statements as a component of taxes provided on income from continuing operations in the period those changes are enacted, which for the Company is the fiscal quarter and nine-month period ended January 31, 2018. Due to the complexities associated with understanding and applying various aspects of the Tax Act and quantifying or estimating amounts upon which calculations required to account for the Tax Act are based, the SEC recognized that it may be difficult for many companies to complete the determination of all accounting effects of the Tax Act within the available timeframe for issuing their financial statements for the period of enactment. As a result, the SEC provided guidance under Staff Accounting Bulletin 118, permitting corporations to record and report specific items impacted by the new law on the basis of reasonable estimates if final amounts have not been determined and designate them as provisional amounts, or to continue to account for specific items under the previous law if it is not possible to develop reasonable estimates within the timeframe for issuance of the financial statements. In subsequent reporting periods, as the accounting for those items is finalized, companies are expected to record the appropriate adjustments to the initial accounting, removing the provisional designation on an item in the period that the accounting for that item is completed. A measurement period of no more than one year from the date of enactment of the Tax Act is provided under the SEC guidance to complete all such adjustments. In determining the recorded effect of the Tax Act presented above, the Company developed reasonable estimates and made reasonable interpretations with respect to the application of the law in areas that will likely receive future clarification. The primary effects of the Tax Act on the Company’s financial statements for the current reporting periods, as reflected in the below table, are considered provisional at this time in order to allow additional time to complete the accounting. The Company continues to analyze the Tax Act, and future treasury regulations, technical corrections, notices, rulings, and other guidance issued by the government that could result in changes or refinements to amounts recorded in the current reporting period. The most significant effects of the Tax Act on the Company's financial statements for the current reporting period are: (1) an adjustment of recorded deferred tax assets and liabilities to the tax rates at which they are expected to reverse in the future, and (2) a liability recorded for U.S. income taxes on undistributed foreign earnings expected to be paid under the one-time transition tax provisions of the Tax Act. The net impact of accounting for these and other less significant effects of the Tax Act was an increase in consolidated income tax expense for fiscal year 2018 of approximately $0.5 million . Upon enactment of the Tax Act in the third quarter of the year, the Company recorded an income tax benefit of approximately $0.4 million under the provisional accounting guidance; however, that amount was adjusted by an approximate increase of $0.9 million in income tax expense in the fourth quarter, reflecting the revised remeasurement of deferreds based on year-end amounts versus estimates projected at January 31, 2018. Specifically, the remeasurement of the Company’s deferreds based on year-end amounts equated to a tax benefit of $0.7 million due to the reduced corporate tax rate of 21%. Also included in the $0.5 million increase in fiscal year 2018 income tax expense for the effect of the Tax Act is a $1.2 million transition tax related to the undistributed earnings of its Canadian controlled foreign corporation (“CFC”) Liberty Tax Services. Prior to the enactment of the Tax Act, under its accounting for income taxes, the Company had undistributed earnings of its foreign subsidiary, Liberty Tax Services, that were classified as permanently reinvested. The Tax Act replaces the U.S. income tax that would have been paid on those earnings in the future (if remitted back to the U.S. from Canada) with the one-time transition tax, which is allowed to be paid over an eight year period. The total liability recorded by the Company for this transition tax is approximately $1.2 million . The Company continues to analyze certain aspects of the Tax Act, and future treasury regulations, tax law technical corrections, notices, rulings, and other guidance issued by the government could result in changes or refinements to the amounts currently recorded. These include potential refinements of the Company's calculations of the adjustments to deferred tax assets and liabilities and the U.S. tax liability for undistributed foreign earnings, which could be adjusted based on continuing review of the Company's calculation of the one-time transition tax, including further analysis of the undistributed earnings amounts represented by cash and other specified assets held by its foreign subsidiaries. As a result, those amounts continue to be classified as provisional, and additional adjustments, which could be material, may be recorded in future reporting periods within the allowed one-year measurement period as the final accounting is completed. Components of income tax expense for the fiscal years ended April 30, 2018 , 2017 , and 2016 were as follows: 2018 2017 2016 (In thousands) Current: Federal 4,895 6,125 2,748 State 1,097 1,160 598 Foreign 723 293 328 Current Tax expense 6,715 7,578 3,674 Deferred: Federal (2,125 ) 315 6,079 State (69 ) (183 ) 1,322 Foreign (175 ) 44 (17 ) Deferred tax expense (benefit) (2,369 ) 176 7,384 Total income tax expense 4,346 7,754 11,058 For the years ended April 30, 2018 , 2017 , and 2016 , income before taxes consisted of the following: 2018 2017 2016 (In thousands) U.S. operations $ 3,176 $ 19,558 $ 28,954 Foreign operations 1,305 1,209 1,524 Income before income taxes $ 4,481 $ 20,767 $ 30,478 Income tax expense differed from the amounts computed by applying the U.S. federal income tax rate of 30.4% to pre-tax income from continuing operations as a result of the following for years ended April 30, 2018 , 2017 and 2016 are as follows: 2018 2017 2016 (In thousands) Computed "expected" income tax expense $ 1,362 $ 7,269 $ 10,667 Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 66 634 1,126 Nondeductible expenses 367 211 246 Tax credits — (140 ) (370 ) Domestic production deduction (133 ) (158 ) (538 ) Stock compensation expense 2,060 58 31 Foreign tax rate differential (50 ) (86 ) (222 ) Rate change — (64 ) — Remeasurement of deferreds (695 ) — — Transition tax 1,223 — — FIN48 (uncertain tax position) 153 — — Other (7 ) 30 118 Total income tax expense $ 4,346 $ 7,754 $ 11,058 The tax effect of temporary differences between the financial statement carrying amounts and tax basis of assets and liabilities that give rise to significant portions of deferred tax assets and liabilities as of April 30, 2018 and 2017 are as follows: 2018 2017 (In thousands) Deferred tax assets: Unexercised nonqualified stock options $ 259 $ 2,260 Goodwill, intangible assets, and assets held for sale 3,773 3,140 Allowance for doubtful accounts 4,149 5,136 Deferred revenue 4,493 11,286 Accounts payable and accrued expense 968 1,954 Net operating loss 203 148 Property, equipment and software (Canada) 133 — Unvested restricted stock units 167 — Unrealized gain/loss 173 — Total deferred tax assets 14,318 23,924 Deferred tax liabilities Property, equipment and software (U.S.) (9,128 ) (12,916 ) Deferred contingencies (99 ) (137 ) Other current assets (350 ) (505 ) Section 481 (a) adjustment - change in accounting method (5,663 ) (11,729 ) Intangible assets (132 ) (2,048 ) Total deferred tax liabilities (15,372 ) (27,335 ) Net deferred tax liability $ (1,054 ) $ (3,411 ) In assessing the realizability of the gross deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more likely than not that the benefits of these deductible differences will be realized. The tax credits, carry-forwards, and net operating losses expire from 2018 to 2036. In fiscal 2018, the Company offset $1.5 million of net operating losses for state taxes. The Company adopted the accounting and disclosure requirements for uncertain tax positions, which require a two-step approach to evaluate tax positions. This approach involves recognizing any tax positions that are more likely than not to occur and then measuring those positions to determine the amounts to be recognized in the financial statements. The Company determined no reserves for uncertain tax positions were required as of April 30, 2018 or 2017 for the U.S. However, the Company did record an uncertain tax position of $0.2 million (in USD) related to its Canadian entity’s treatment of franchise losses. A reconciliation of the beginning and ending balance of the gross liability for uncertain tax positions for the fiscal years ended April 30, 2018 , 2017 and 2016 , is as follows: 2018 2017 2016 (In thousands) Liability for uncertain tax positions, beginning of year $ — $ — $ — Addition: related to Canadian tax positions for fiscal 2015 through fiscal 2017 153 — — Liability for uncertain tax positions, end of year $ 153 $ — $ — The Company and its subsidiaries file a U.S. federal consolidated income tax return, as well as returns in several U.S. states and Canada. As of April 30, 2018 , the Company's earliest open tax year for U.S. federal income tax purposes was its fiscal year ended April 30, 2015.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Apr. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company considers directors and their affiliated companies as well as executive officers and their immediate family to be related parties. For the years ended April 30, 2018 , 2017 , and 2016 , the Company repurchased common stock from related parties as follows. 2018 2017 2016 (In thousands) Common stock: Shares repurchased — 30 — Amount $ — $ 378 $ — During fiscal 2015, the Company entered into a multi-year contract to purchase a license for the use of Canadian tax software at a price of $0.7 million from a company in which it has an investment accounted for under the equity method. One of the members of the Company's Board of Directors is affiliated with the company providing this service. This contract expired during the second quarter of fiscal 2017. At that same time, the Company entered into a new three -year contract with the same company at a price of $0.9 million . Nicole Ossenfort’s (Chief Executive Officer) franchise and AD agreements The Company is or was a participant in the following related party transactions with Ms. Ossenfort since the beginning of fiscal 2018: Ossenfort Franchise . Ms. Ossenfort, together with her husband, Scott Ossenfort (together, with Ms. Ossenfort, the “Ossenforts”), jointly own a Company franchise through JL Enterprises. JL Enterprises borrows operating funds for working capital to operate the franchises each year. During fiscal 2018, JL Enterprises borrowed operating funds for working capital to operate the franchises in the amount of $ 243,888 , of which $0 remained outstanding and payable to the Company as of April 30, 2018. In fiscal 2018, the Company has recorded $ 224,970 of accounts receivable from the Ossenforts for royalties, advertising and financial product charges, of which a balance of $ 1,857 remained outstanding and payable to the Company as of April 30, 2018. Ossenfort AD . In January 2012, the Ossenforts acquired AD territories covering Western South Dakota and Western Nebraska from the Company. A note of $ 429,246 was issued by the Company, and the outstanding principal balance was $ 208,266 as of the end of fiscal 2017. On September 6, 2017, the Company entered into an agreement to re-acquire the AD territories from the Ossenforts for $ 268,000 of which $ 198,000 consisted of debt forgiveness on the note, with a balance of $ 34,852 payable to the Ossenforts on July 1, 2018. In fiscal 2018, the Company recorded $ 166 of accounts receivable from the Ossenforts for new franchise leads and interest, which along with prior year accounts receivable balances were forgiven as a part of the agreement to re-acquire the AD territories. The Ossenforts earned $ 10,814 for their portion of franchise fees, royalties and interest in fiscal 2018. Shaun York’s (Chief Operating Officer) franchises and AD agreements The Company is or was a participant in the following related party transactions with Mr. York since the beginning of fiscal 2018: York Franchises . Mr. York operates eleven Company franchises through Yorkompany LLC, S&P Holding Group LLC, My Business Group LLC and Core Fitness Partners LLC (the “York Franchise Entities”). The York Franchise Entities borrow operating funds from the Company for working capital to operate the franchises each year. During fiscal 2018, the York Franchise Entities borrowed operating funds in the amount of $ 285,670 , of which $ 0 remained outstanding and payable to the Company as of April 30, 2018. In addition, during fiscal 2018 the Company recorded $ 307,752 of accounts receivable from the York Franchise Entities for royalties, advertising and financial product charges, of which $ 76,417 remained outstanding and payable to the Company as of April 30, 2018. York AD . Mr. York has Area Development arrangements with the Company that are conducted through Yorkompany LLC, S&P Holding Group LLC and TNT Florida Investments LLC (the “York AD Entities”). The York AD Entities were acquired by Mr. York through various transactions with the Company and through third party agreements with AD sellers. In connection with those transactions, the York AD Entities financed a total of $ 4,059,460 through the Company to acquire the Area Development territories and associated rights. The loans are payable by the York AD Entities in annual installments at 12% interest. As of April 30, 2018, the aggregate outstanding principal balance owed by the York AD Entities on the notes was $ 1,886,093 . In fiscal 2018, the Company recorded $ 18,104 of accounts receivable from the York AD Entities for new franchise leads and interest, of which $ 1,916 remains unpaid as of April 30, 2018. The York AD Entities earned $ 578,344 for their portion of franchise fees, royalties and interest in fiscal 2018. York Debt Guarantees . Mr. York also has entered into multiple guarantee agreements with the Company whereby Mr. York has guaranteed all or a portion of the indebtedness owed by other franchisees and ADs to the Company as related to certain financial transactions for which Mr. York had an interest. The indebtedness owed by these franchisees and ADs as of April 30, 2018 is approximately $ 2,930,814 . John Seal’s (Director) AD agreement The Company is or was a participant in the following related party transactions with Mr. Seal since the beginning of fiscal 2018: JMS Tax, an entity controlled by John Seal, a former director of the Company, owns an AD territory in Texas which a portion of the purchase price was financed through a note issued by the Company. The outstanding principal balance on the note was $ 170,013 as of April 30, 2018. In fiscal 2018, the Company recorded $ 19,026 of accounts receivable from JMS Tax for new franchise leads and interest of which $ 9,354 remains unpaid as of April 30, 2018. JMS Tax earned $ 131,269 for their portion of franchise fees, royalties and interest in fiscal 2018.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Apr. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies In the ordinary course of operations, the Company may become a party to legal proceedings. Based upon information currently available, management believes that such legal proceedings, individually or in the aggregate, will not have a material adverse effect on the Company's business, financial condition, cash flows, or results of operations except as provided below. Delaware Derivative Litigation Asbestos Workers’ Philadelphia Pension Fund, derivatively on behalf of Liberty Tax, Inc., v. John Hewitt, Defendant, and Liberty Tax, Inc., Nominal Defendan t , Case No. 2017-0883, filed in the Court of Chancery of the State of Delaware on December 12, 2017. Plaintiff alleges that the Company's former CEO, John T. Hewitt (“Hewitt”), breached his fiduciary duties as an officer based upon certain allegations of misconduct on his part. The Plaintiff also alleges breach of fiduciary duty against Hewitt in his capacity as a director of LT, Inc. The Complaint seeks compensatory damages and attorney’s fees. No claim or relief is asserted against the Company, which is named solely as a Nominal Defendant. Erie County Employees Retirement System, derivatively on behalf of Liberty Tax, Inc., v. John T. Hewitt, Defendant, and Liberty Tax, Inc., Nominal Defendant, Case No. 2017-0914, brought a second derivative suit filed in the Court of Chancery of the State of Delaware on December 22, 2017. Plaintiff also alleges that Hewitt breached his fiduciary duties as an officer based upon certain allegations of misconduct on his part. The Plaintiff also alleges breach of fiduciary duty against Hewitt in his capacity as a director of the Company. The Complaint seeks to enjoin Hewitt from managing our business operations, and seeks compensatory damages and attorney’s fees. On December 27, 2017, the two above-referenced shareholder matters were consolidated into the case with the caption In Re: Liberty Tax, Inc. Stockholder Litigation, C.A. No. 2017-0883. On April 17, 2018, Plaintiffs filed an amended complaint (the "Amended Complaint"). The Amended Complaint added Gordon D’Angelo, Ellen McDowell, Nicole Ossenfort, and John Seal, with Hewitt as individual defendants (the “Individual Defendants”) and asserted class action allegations. Plaintiff seeks (i) a declaration that the Individual Defendants have breached the Company's Nominating Charter; (ii) a declaration that the Individual Defendants have breached their fiduciary duties; (iii) an award to the Plaintiffs and the Class in the amount of damages sustained as a result of the Individual breaches; (iv) certification of the action as a class action; (v) an award to the Company in the amount of damages sustained as a result of the Individual Defendants’ breaches of their fiduciary duties; (vi) a grant of further appropriate equitable relief to remedy the Individual Defendants’ breaches, including injunctive relief; (vii) an award to Plaintiffs of the costs and disbursements of this action, including reasonable attorneys’ fees, accountants’ and experts’ fees, costs and expenses; and (viii) such further relief as the Court deems just and proper. The Company has answered the Amended Complaint and discovery is underway. The individuals have filed a notice of motion to dismiss. No briefing schedule has been set on the motion. A scheduling order has been entered which currently schedules trial in this matter to begin on March 18, 2019. Eastern District of New York Securities Litigation Rose Mauro, individually and on behalf of all others similarly situated v. Liberty Tax, Inc., Edward L. Brunot, John T. Hewitt, and Kathleen E. Donovan , filed in the United States District Court for the Eastern District of New York on January 12, 2018, Case No. 18 CV 245. Plaintiff filed a securities class action asserting violations of Section 10(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") and Rule 10b-5 against all defendants and a second count for violations of Section 20(a) of the Exchange Act against the individual defendants. According to the complaint, throughout the class period, LT, Inc. allegedly issued materially false and misleading statements and/or failed to disclose that: (1) Hewitt created an inappropriate tone at the top; (2) the inappropriate tone at the top led to ineffective entity level controls over the organization; and (3) as a result, defendants’ statements about the operations and prospects were materially false and misleading and/or lacked a reasonable basis at all relevant times. Patrick Beland, individually and on behalf of all others similarly situated vs. Liberty Tax, Inc., Edward L. Brunot, John T. Hewitt, and Kathleen E. Donovan , filed in the United States District Court for the Eastern District of New York on December 15, 2017, case number 17 CV 7327. Plaintiff filed a securities class action asserting violations of Section 10(b) of the Exchange Act and Rule 10b-5 against all defendants and a second count for violations of Section 20(a) of the Exchange Act against the individual defendants. According to the complaint, throughout the class period, LT, Inc. allegedly issued materially false and misleading statements and/or failed to disclose that: (1) Hewitt created an inappropriate tone at the top; (2) the inappropriate tone at the top led to ineffective entity level controls over the organization; and (3) as a result, defendants’ statements about the business, operations and prospects were materially false and misleading and/or lacked a reasonable basis at all relevant times. These actions were consolidated with the caption In Re Liberty Tax, Inc. Securities Litigation , Case No. 27 CV 07327 and IBEW Local 98 Pension Fund was appointed the Lead Plaintiff ("Lead Plaintiff"). On June 12, 2018, Lead Plaintiff filed its Consolidated Amended Class Action Complaint, which removed Brunot as a defendant, and added additional securities claim based on Section 14(a) of the Exchange Act and Rules 14-a3 and 14-a9. The Consolidated Amended Class Action Complaint, among other things, asserts that the Company’s SEC filings over a multi-year period failed to disclose the alleged misconduct of the individual defendants and that disclosure of the alleged misconduct caused the Company’s stock price to drop and, thereby harm the purported class of shareholders. The Class Period is alleged to be October 1, 2013 through February 23, 2018. Defendants filed a joint motion to dismiss the Consolidated Amended Class Action Complaint on September 17, 2018. Lead Plaintiff will file its opposition within forty-five (45) days thereafter, and Defendants will have twenty-one (21) days to file their reply brief(s). Eastern District of Virginia Securities and Derivative Litigation RSL Senior Partners LLC, derivatively and on behalf of Liberty Tax, Inc. v. Edward L. Brunot, John T. Hewitt, Kathleen E. Donovan, Gordon D’Angelo, John Garel, Thomas Herskovits, Robert M. Howard, Ross N. Longfield. Steven Ibbotson, Ellen M. McDowell, Nicole Ossenfort, George Robson and John Seal and Liberty Tax. Inc. (Nominal Defendant) , Case No. 18 cv 127, filed on March 7, 2018 in the United States District Court for the Eastern District of Virginia. This shareholder derivative action was filed on behalf of the Company seeking to address the alleged wrongs of the Company's directors and officers. The complaint alleges that certain conduct created an inappropriate tone at the top, which resulted in the loss of key executives, employees, directors and otherwise harmed the Company. The complaint asserts claims under Section 14(a) of the Exchange Act, 10b and 10b-5 and 20(a) of the Exchange Act, breach of fiduciary duty, unjust enrichment, abuse of control, gross mismanagement, and waste of corporate assets. The Complaint seeks the following relief: (a) declaring that Plaintiff may maintain this action on behalf of the Company, and that Plaintiff is an adequate representative of the Company; (b) declaring that the Individual Defendants have breached and/or aided and abetted the breach of their fiduciary duties to the Company; (c) determining and awarding to the Company the damages sustained by it as a result of the violations set forth above from each of the Individual Defendants, jointly and severally, together with pre-judgment and post-judgment interest thereon; (d) directing the Company and the Individual Defendants to take all necessary actions to reform and improve its corporate governance and internal procedures to comply with applicable laws and to protect the Company and its shareholders from a repeat of the damaging events described herein, including, but not limited to, putting forward for shareholder vote the following resolutions for amendments to the Company’s Bylaws or Articles of Incorporation and the following actions as may be necessary to ensure proper corporate governance policies: (1) a proposal to strengthen the Board’s supervision of operations and develop and implement procedures for greater shareholder input into the policies and guidelines of the board; (2) a provision to permit the Class A shareholders of the Company to nominate at least five candidates for election to the board; (3) a proposal to ensure the establishment of effective oversight of compliance with applicable laws, rules, and regulations; (4) a proposal to revise the Code of Conduct to include provisions prohibiting sexual harassment and discrimination, and governing the maintenance and disclosure of sexual and romantic relationships between individuals associated with the Company. (e) awarding the Company restitution from Individual Defendants, and each of them; (f) awarding Plaintiff the costs and disbursements of this action, including reasonable attorneys’ and experts’ fees, costs, and expenses; and (g) granting such other and further relief as the Court may deem just and proper. No claim or relief is asserted against the Company, which is named solely as a Nominal Defendant. On July 30, 2018, various motions were filed: (i) Defendants Hewitt, McDowell, Ossenfort and Seal collectively moved to dismiss the Complaint; (ii) Defendants Garel, Herskovits, Howard, Ibbotson, Longfield, and Robson collectively moved to dismiss the Complaint; (iii) Defendants Brunot and Donovan collectively moved to dismiss the Complaint; (iv) Company moved to stay the action pending resolution of parallel state (Delaware) and/or federal (New York) proceedings. Plaintiff’s oppositions are due by August 31, 2018. Defendants’ replies to Plaintiff’s oppositions were filed on September 10, 2018. Franchise Litigation JTH Tax, Inc. and SiempreTax LLC v. Gregory Aime, Aime Consulting, LLC, Aime Consulting, Inc. and Wolf Ventures, Inc. The Company filed suit in the United States District Court for the Eastern District of Virginia against the defendants, former Company franchisees, on June 9, 2016, as amended on June 22, 2016, claiming the defendants breached the purchase and sale agreement (the “PSA”) entered between the parties on January 21, 2016 and that the defendants had failed to comply with the post termination obligations of the franchise agreements (together with the PSA, the “Aime Agreements”). The Company sought damages in an amount equal to three times the defendants’ earnings and profits, as well as injunctive relief to enforce the defendants to comply with the post termination obligations of the Aime Agreements, to be determined by the trier of fact. The Company specifically sought, in part, to enjoin the defendants from continued operation of a tax preparation business using the Company’s protected trademarks, enforcement of the non-compete provision of the Aime Agreements, and an order that the defendants assign all of the leases related to the franchised businesses to the Company. On July 1, 2016, the Magistrate Judge issued a report and recommendation finding a likelihood of success on the merits and recommending entry of the requested temporary restraining order (the “TRO”) in favor of the Company, which was adopted in part on August 3, 2016. On September 9, 2016, the defendants filed an answer and counterclaim against the Company, alleging breach of the PSA, breach of the implied covenant of good faith and fair dealing and fraud and seeking approximately $2.4 million in damages, plus future loss profits, punitive damages and other expenses. After a three -day bench trial, on January 13, 2017, the court vacated the TRO, finding in favor of the defendants. On February 15, 2017, the court issued its written opinion and order granting the defendants’ breach of contract and breach of the implied covenant of good faith and fair dealing claims, denying the Company’s claims against the defendants and finding certain post termination obligations to be unenforceable. Judgment was entered in favor of the defendants for approximately $2.7 million . The Company has accrued $2.7 million as of the fourth quarter of fiscal 2017 in connection with the judgment, which is recorded in "Accounts payable and accrued expense" in the accompanying consolidated balance sheets. The Company has filed an appeal of the judgment with the Fourth Circuit Court of Appeals. On August 8, 2018, the Fourth Circuit Court of Appeals issued an unpublished opinion affirming in part, vacating in part, and remanding to the District Court with instructions via the opinion. The Court of Appeals affirmed the District Courts finding that the Company breached the PSA first, however, the Court of Appeals concluded the District Court erred as a matter of law when it determined that Aime was entitled to lost profits based on the purported extension of the PSA buyback deadline. The Court of Appeals held the alleged extension was not supported by independent consideration and thus not enforceable. It remanded the case for the District Court to recalculate damages consistent with said opinion. On August 23, 2018, the defendants filed a petition for rehearing of the Fourth Circuit's decision. On September 5, 2018 the Fourth Circuit issued an order denying the petition for rehearing. On September 13, 2018 the Fourth Circuit issued a mandate that the judgment of the Fourth Circuit entered August 8, 2018 takes effect as of the same date of said filing. The matter has now officially be sent back to the District Court to recalculate damages consistent with the Fourth Circuit’s decision. The ultimate outcome of this action and the timing of such outcome is uncertain and there can be no assurance that the Company will benefit financially from such litigation. Class Action Litigation Broward Psychology P.A., v. JTH Tax, Inc . (Case 0:18-cv-60412). On February 26, 2018, a class action complaint was filed in the U.S. District Court for the Southern District of Florida by an individual plaintiff for itself and on behalf of all other “similarly situated” persons. The Complaint alleges, among other things, that from March 10, 2014 to 2018, the Company allegedly violated the Telephone Consumer Protection Act of 1991, as amended by the Junk Fax Prevention Act of 2005 (collectively, the “TCPA”), by sending a facsimile advertisement to plaintiff and other putative class members that either were unsolicited and/or did not contain a valid opt-out notice. The complaint seeks certification of the lawsuit as a class action and the award to class members of the greater of actual damages or the sum of $ 500 for each violation and injunctive and other relief. Under the TCPA, the statutory remedy of $ 500 per violation may be trebled ( i.e. , $ 1,500 per violation) if the court finds the violations to be willful or knowing. On March 30, 2018 the Company filed a dispositive motion arguing that Plaintiff lacked Article III standing to sue Company. By Order dated August 21, 2018, the Court denied the Company’s motion. The Company plans on filing a motion for reconsideration of the Court’s August 21, 2018 Order. Discovery in the case is proceeding. A mediation was held on September 20, 2018 and the case was settled. Rene Labrado v. JTH Tax, Inc. (Case BC 715076). On July 3, 2018, a class action complaint was filed in the Superior Court of California, County of Los Angeles by a former employee for herself and on behalf of all other “similarly situated” persons. The Complaint alleges, among other things, that the Company allegedly violated various provisions of the California Labor Code, including: unpaid overtime, unpaid meal period premiums, unpaid rest premiums, unpaid minimum wages, final wages not timely paid, wages not timely paid, non-compliant wage statements, failure to keep pay records, unreimbursed business expenses and violation of California Business and Profession Code Section 17200. The Complaint seeks actual, consequential and incidental losses and damages, injunctive relief and other damages. The Company highly contest the allegations set forth in the Complaint and plans on filing a dispositive motion. The Company intends to defend the case vigorously. 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, it 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, financial position, or cash flows.

Quarterly FInancial Data

Quarterly FInancial Data	12 Months Ended
	Apr. 30, 2018
Quarterly Financial Data [Abstract]
Quarterly Financial Data (Unaudited)	Quarterly Financial Data (Unaudited) Three Months Ended April 30, 2018 January 31, 2018 October 31, 2017 July 31, 2017 (In thousands, except per share amounts) Revenue $ 110,669 $ 48,244 $ 7,771 $ 8,188 Net income (loss) $ 24,518 $ (1,522 ) $ (13,103 ) $ (9,758 ) Weighted-average basic shares outstanding 12,996,125 12,934,941 12,903,626 12,882,550 Weighted-average dilutive shares outstanding 14,015,096 12,934,941 12,903,626 12,882,550 Net income (loss) per share of Class A and Class B common stock: Basic $ 1.75 $ (0.11 ) $ (1.02 ) $ (0.76 ) Diluted $ 1.75 $ (0.11 ) $ (1.02 ) $ (0.76 ) Cash dividends declared per share of common stock and common stock equivalents $ 0.16 $ 0.16 $ 0.16 $ 0.16 Three Months Ended April 30, 2017 January 31, 2017 October 31, 2016 July 31, 2016 (In thousands, except per share amounts) Revenue $ 111,179 $ 48,423 $ 7,234 $ 7,149 Net income (loss) $ 29,330 $ 2,455 $ (9,342 ) $ (9,430 ) Weighted-average basic shares outstanding 12,882,550 12,902,577 12,901,955 12,894,740 Weighted-average dilutive shares outstanding 13,934,941 13,924,210 12,901,955 12,894,740 Net income (loss) per share of Class A and Class B common stock: Basic $ 2.11 $ 0.18 $ (0.72 ) $ (0.73 ) Diluted $ 2.10 $ 0.18 $ (0.72 ) $ (0.73 ) Cash dividends declared per share of common stock and common stock equivalents $ 0.16 $ 0.16 $ 0.16 $ 0.16 Because most of the Company's customers file their tax returns during the period from January through April of each year, most of the Company's revenues are earned during this period. As a result, the Company generally operates at a loss through the first eight months of the fiscal year.

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On May 9, 2018, Nicholas Bates, Vice President and Chief Financial Officer of the Company, provided notice of his resignation which was effective on June 15, 2018. On June 15, 2018, the Company hired Michael S. Piper as Chief Financial Officer. On May 29, 2018, the Company held a special meeting of stockholders whereby G. William Minner, Jr., Thomas Herskovits, Patrick A. Cozza and Lawrence Miller were elected as Class A Directors to the Company’s Board of Directors. The Board appointed Mr. Minner to serve as a member of each of the Audit Committee, the Compensation Committee and the Nominating and Corporate Governance Committee of the Board, and designated him as Chairman of the Audit Committee. The Board appointed Mr. Herskovits to serve as a member of each of the Audit Committee, the Nominating and Corporate Governance Committee, and the Strategic Planning Committee of the Board, and designated him as Chairman of the Nominating and Corporate Governance Committee and Strategic Planning Committee. The Board appointed Mr. Cozza to serve as a member of the Audit Committee and the Compensation Committee of the Board, and designated him as Chairman of the Compensation Committee. The Board appointed Mr. Miller to serve as a member of each of the Nominating and Corporate Governance Committee, the Compensation Committee and the Risk Committee of the Board, and designated him as Chairman of the Risk Committee. On May 29, 2018, Mr. Hewitt, the Chairman of the Board and the sole holder of the Company’s Class B common stock, elected Nicole Ossenfort to serve on the Board. The appointment of Ms. Ossenfort by Mr. Hewitt filled a vacancy created by the Board’s reduction of the total number of directors constituting the entire Board of Directors from eleven to nine and the subsequent election of two former Class B Director designees as Class A Directors. The Amended and Restated Certificate of Incorporation of the Company permitted Mr. Hewitt, as the sole owner of all of the Class B common stock, to elect the Class B Director designees. The Board appointed Ms. Ossenfort to serve as a member of the Risk Committee and Strategic Planning Committee of the Board. On June 5, 2018, CRI provided notice of its resignation as the independent registered public accounting firm of the Company, effective as of the same date. CRI’s decision to resign was not recommended or approved by either the Audit Committee or the Board of Directors of the Company. CRI did not complete any audits of the Company’s financial statements, and, therefore, CRI did not issue an adverse opinion or disclaimer of opinion, and no report was qualified or modified as to uncertainty, audit scope or accounting principles. On June 28, 2018, the Audit Committee of the Board of Directors of the Company engaged Cherry Bekaert LLP as its independent registered public accounting firm for the fiscal year ended April 30, 2018. On July 5, 2018 , the Company's Board of Directors approved a cash dividend of $0.16 per share payable on August 10, 2018 to holders of record of common stock and common stock equivalents on July 27, 2018 . On July 18, 2018, the Company entered into a Sixth Amendment to the Revolving Credit and Term Loan Agreement with the lenders and SunTrust Bank, as administrative agent, dated as of April 30, 2012. The Sixth Amendment reduces the Aggregate Revolving Commitment Amount from $ 193,750,000 to $ 170,000,000 . On July 24, 2018, the Company announced that Mr. Hewitt entered into a stock purchase agreement, dated July 19, 2018, to sell all of the shares of the Company’s Class A common stock and Class B common stock owned directly and indirectly by him to Vintage Tributum LP, an affiliate of Vintage Capital Management, LLC (“Vintage”), as an unaffiliated third party (the "Sale"). In connection with the Sale, the shares of the Company’s Class B common stock converted into shares of the Company’s Class A common stock, and no shares of the Company’s Class B common stock remained outstanding. In addition to the stock purchase agreement with Mr. Hewitt, Vintage also entered into a stock purchase agreement with other stockholders of the Company to purchase additional shares of Class A common stock of the Company. On July 31, 2018, the Company received formal notice from the Nasdaq indicating that the Nasdaq Hearings Panel (the "Panel") had determined to delist the Company’s securities from Nasdaq based upon the Company’s non-compliance with the filing requirements set forth in Nasdaq Listing Rule 5250(c)(1). As a result of the Panel’s decision, Nasdaq suspended trading in the Company’s securities effective at the open of business on Thursday, August 2, 2018, and indicated that it intended to file a Form 25 NSE Notification of Delisting with the SEC once all applicable appeal and review periods have expired in order to effect the formal delisting of the Company’s securities from Nasdaq. On August 3, 2018, in connection with the Sale, Mr. Hewitt agreed to tender his resignation to the Board and agreed to cause the following members of the Board previously elected to the Board by Mr. Hewitt to tender their resignations to the Board, in each case, effective upon the closing of the Sale: Gordon D’Angelo, Ellen M. McDowell, Nicole Ossenfort and John Seal. Ms. Ossenfort continues to serve as the Company’s President and Chief Executive Officer following her resignation from the Board. Following the Sale, the Company decreased the size of the Board to five members with one vacancy. Also in connection with the Sale and at the request of Vintage, the Company agreed that the Board would take all necessary action to increase the size of the Board to nine directors, resulting in five vacancies. Vintage indicated to the Company its intent to fill the five vacancies in the near term by the written consent of at least a majority of the outstanding shares of the Company’s Class A common stock (the “Written Consent”) and agreed that at least three of the individuals elected to fill the vacancies would, in Vintage’s reasonable judgment, meet the standards necessary for the Board to reasonably determine they are “independent” for purposes of the Nasdaq Listing Rules. The Company’s action to increase the size of the Board to nine directors would become effective on the date immediately prior to the effective date of the Written Consent. On August 9, 2018, the Company received the Written Consent executed by stockholders representing a majority of the outstanding shares of the Company’s Class A common stock electing Brian R. Kahn, Andrew M. Laurence, Matthew Avril, Bryant R. Riley, and Kenneth M. Young as directors of the Company to serve until the Company’s next annual meeting of stockholders and until their successors are duly elected and qualified. On September 5, 2018, the Company submitted its appeal of the Panel’s determination to delist the Company’s Class A common stock to the Nasdaq Listing and Review Council. Pending the outcome of the appeal, the Company’s Class A common stock will continue to be quoted on the OTC Market under the symbol “TAXA”.

Organization and Significant _2

Organization and Significant Accounting Policies - Policy Text Blocks (Policies)	12 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Organization and Plan of Reorganization	Description of Business Liberty Tax, Inc. (the "Company"), a Delaware corporation, is a holding company engaged through its subsidiaries as a franchisor and, to a lesser degree, an operator of a system of income tax preparation offices located in the United States of America (the "U.S.") 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 Refund Transfer products in the U.S. and personal income tax refund discounting in Canada. The Company also offers online tax preparation services. In fiscal 2015, the Company changed its name from JTH Holding, Inc. to Liberty Tax, Inc. The Company provides a substantial amount of lending to its franchisees and area developers ("ADs"). The Company allows franchisees and ADs to defer a portion of the franchise fee and AD fee, which are paid over time. The Company also offers its franchisees working capital loans to assist in funding their operations between tax seasons.
Principles of Consolidation	Basis of Presentation The consolidated financial statements include the accounts of Liberty Tax, 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 year. Revenues and expenses have been translated using the average exchange rates in effect each month of the year. Foreign exchange transaction gains and losses are recognized when incurred. The Company consolidates any entities in which it has a controlling interest, the usual condition of which is ownership of a majority voting interest. The Company also considers for consolidation an entity in which the Company has certain interest where a controlling financial interest may be achieved through arrangements that do not involve voting interests. Such an entity, known as a variable interest entity ("VIE"), is required to be consolidated by its primary beneficiary. The Company does not possess any ownership interests in franchisee entities; however, the Company may provide financial support to franchisee entities. Because the Company's franchise arrangements provide franchisee entities the power to direct the activities that most significantly impact their economic performance, the Company does not consider itself the primary beneficiary of any such entity that might be a VIE. Based on the results of management's analysis of potential VIEs, the Company has not consolidated any franchisee entities. The Company's maximum exposure to loss resulting from involvement with potential VIEs is attributable to accounts and notes receivables and future lease payments due from franchisees. 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. Intercompany balances and transactions have been eliminated in consolidation. The audited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. ("GAAP"). In the opinion of management, all adjustments necessary for a fair presentation of such financial statements in accordance with GAAP have been recorded.
Office Count [Table Text Block]	Office Count The following table shows the U.S. office activity, the number of processing centers and Canadian offices, and a breakdown of Company-owned and franchised offices for the 2018 , 2017 , and 2016 tax seasons. Tax Season 2018 2017 2016 U.S. Office Locations: Permanent Office Locations: Operated during the prior tax season 3,710 3,960 3,764 Offices opened 65 172 453 Offices closed (493 ) (422 ) (257 ) Operated during the current tax season 3,282 3,710 3,960 Seasonal Office Locations: Operated during the prior tax season 67 211 262 Offices opened 2 37 127 Offices closed (45 ) (181 ) (178 ) Operated during the current tax season 24 67 211 Processing Centers 37 46 54 Total U.S. Office Locations 3,343 3,823 4,225 Canada Office Locations 267 254 262 Total Office Locations 3,610 4,077 4,487 Additional Office Information: Company-owned offices 344 362 310 Franchised offices 3,266 3,715 4,177 Total office locations 3,610 4,077 4,487 SiempreTax+, operated 77 offices during the 2018 tax season compared to 159 during the 2017 season and 144 in the 2016 season. These offices consist of second offices opened by current franchisees in territories they already owned, conversions of existing Liberty Tax offices, and offices opened in new territories.
Territory Sales Policy [Policy Text Block]	Territory Sales The Company sold 61 , 73 , and 184 new territories during fiscal 2018 , 2017 and 2016 , respectively. New territories include territories sold to new franchisees and additional territories sold to existing franchisees.
Cash and Cash Equivalents	Cash and Cash Equivalents - The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents. Cash and cash equivalents are maintained in bank deposit accounts, which at times may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on its cash and cash equivalents balances.
Trade Accounts Receivable	Accounts Receivable - Accounts receivable are recorded at the invoiced amount net of an allowance for doubtful accounts and accrue finance charges at a 12% annual rate, compounded monthly, if unpaid after 30 days. Account balances are charged off against the allowance after all possible means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its accounts receivable.
Notes Receivable	Notes Receivable - Notes receivable are recorded less unrecognized revenue, net of an allowance for doubtful accounts. 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 such sales in each case where revenue has not yet been recognized. Interest income is accrued on the unpaid principal balance.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk - Financial instruments that could potentially subject the Company to concentrations of credit risk consist of accounts and notes receivable with its franchisees. The Company manages such risk by evaluating the financial position and value of the franchisees as well as obtaining the personal guarantee of the individual franchisees. At April 30, 2018 and 2017 , there were no significant concentrations of credit risk associated with any individual franchisee or group of franchisees.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts - The allowance for doubtful accounts includes the Company's best estimate of the amount of probable credit losses in the Company's existing accounts and notes receivable. Because the repayment of accounts and notes receivable is dependent on the performance of the underlying franchises, management estimates the amount of the allowance for doubtful accounts based on a comparison of amounts due to the estimated fair value of the underlying franchises which collateralize such receivables. Management believes the allowance is adequate to cover the Company's credit loss exposure. If the carrying amount exceeds the fair value, the receivable is considered impaired.
Available-for-sale Securities [Table Text Block]
Finance, Loan and Lease Receivables, Held-for-sale, Policy [Policy Text Block]
Property, Equipment, and Software	Property, Equipment, and Software - Property, equipment, and software are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the assets, generally three to five years for computer equipment, three to seven years for software, five to seven years for furniture and fixtures, and twenty to thirty years for buildings. Leasehold improvements are amortized over the lesser of the lease term or the estimated useful lives of the assets. Certain allowable costs of software developed or obtained for internal use are capitalized and typically amortized over the estimated useful life of the software.
Goodwill	Goodwill - Goodwill represents the excess of costs over fair value of assets of businesses acquired. The reporting unit for the acquisition of assets from various franchisees is considered to be the franchise territory, and these assets are operated as Company-owned offices. Goodwill is not amortized, but instead tested for impairment at least annually. Goodwill is tested for impairment more frequently if events and circumstances indicate that the asset might be impaired. The Company performed its annual impairment testing as of April 30, 2018 .
Investments	Deferred Revenue - Deferred revenue represents the amount of cash received for AD fees in excess of the revenue recognized.
Deferred Revenue and Revenue Recognition	Revenue Recognition - The Company earns revenue from the sales of franchises and granting of AD rights. Additionally, the Company earns revenue from royalties and advertising fees and other products and services. Typically, franchise rights are granted to franchisees for a term of five years with an option to renew at no additional cost. In exchange for franchise fees and royalties and advertising fees, the Company is obligated by its franchise agreements to provide training, an operations manual, site selection guidance, tax preparation software, operational assistance, tax and technical support, the ability to perform electronic filing, and marketing and advertising. Franchise fee revenue for the sales of individual territories is recognized when the obligations of the Company to prepare the franchisee for operation are substantially complete, up to the amount of cash received. AD rights have historically been granted for a term of ten years . The Company changed the term of new AD contracts to six years in fiscal 2015. AD fees are recognized as revenue on a straight-line basis over the initial contract term of each AD agreement with the cumulative amount of revenue recognized not to exceed the amount of cash received. Amounts due to ADs for their services under an AD agreement are expensed as the related franchise fees and royalty revenues are recognized. Royalties and advertising fees are recognized as franchise territories generate sales. Tax return preparation fees and financial products revenue are recognized as revenue in the period the related tax return is filed for the customer. Discounts for promotional programs are recorded at the time the return is filed and are recorded as reductions to revenues. Interest income on notes receivable is recognized based on the outstanding principal note balance less unrecognized revenue unless it is put on non-accrual status. Interest income on the unrecognized revenue portion of notes receivable is recognized when received. For accounts receivable, interest income is recognized based on the outstanding receivable balance over 30 days old, net of an allowance. Gains on sales of Company-owned offices are recognized when cash is received. Losses on sales of Company-owned offices are recognized immediately.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities - The Company recognizes all derivative instruments as either assets or liabilities in the balance sheet at their respective fair values. For derivatives designated in hedging relationships, changes in fair value are either offset through earnings against the change in fair value of the hedged item attributable to the risk being hedged or recognized in accumulated other comprehensive loss to the extent the derivative is effective at offsetting the changes in cash flows being hedged until the hedged item affects earnings. The Company only enters into a derivative contract when it intends to designate the contract as a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (cash flow hedge). For all hedging relationships, the Company formally documents the hedging relationship and its risk-management objective and strategy for undertaking the hedge, the hedging instrument, the hedged transaction, the nature of the risk being hedged, how the hedging instrument's effectiveness in offsetting the hedged risk will be assessed prospectively and retrospectively, and a description of the method used to measure ineffectiveness. The Company also formally assesses, both at the inception of the hedging relationship and on an ongoing basis, whether the derivatives that are used in hedging relationships are highly effective in offsetting changes in cash flows of hedged transactions. For derivative instruments that are designated and qualify as part of a cash flow hedging relationship, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings. The Company discontinues hedge accounting prospectively when it determines that the derivative is no longer effective in offsetting cash flows attributable to the hedged risk; the derivative expires or is sold, terminated, or exercised; the cash flow hedge is de-designated because a forecasted transaction is not probable of occurring; or management determines to remove the designation of the cash flow hedge. In all situations in which hedge accounting is discontinued and the derivative remains outstanding, the Company continues to carry the derivative at its fair value on the balance sheet and recognizes any subsequent changes in its fair value in earnings. When it is no longer probable that a forecasted transaction will occur, the Company discontinues hedge accounting and recognizes immediately in earnings gains and losses that were accumulated in other comprehensive loss related to the hedging relationship. Please see "Note 8 - Derivative Instruments and Hedging Activities" for a description of the cash flow hedge the Company entered into during fiscal 2017.
Income Taxes	Deferred Income Taxes - In December 2017, the U.S. enacted the Tax Cuts & Jobs Act, which made significant changes to U.S. federal income tax law, including a reduction of the statutory federal corporate income tax rate from 35.0% to 21.0% and changes or limitations to certain deductions. Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities, which are shown on our consolidated balance sheets, are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company has elected to classify interest charged on a tax settlement in interest expense, and accrued penalties, if any, in selling, general, and administrative expenses. The determination of the Company's provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items. The Company records unrecognized tax benefit liabilities for known or anticipated tax issues based on an analysis of whether, and the extent to which, additional taxes will be due.
Long-Lived Assets	Intangible Assets and Asset Impairment - Amortization of intangible assets is calculated using the straight-line method over the estimated useful lives of the assets, generally from two to ten years. Long-lived assets, such as property, equipment, and software, and other purchased intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. Recognition and measurement of a potential impairment is performed for these assets at the lowest level where cash flows are individually identifiable. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Fair value is determined through various valuation techniques, including discounted cash flow models, quoted market values, and third-party independent appraisals, as considered necessary. Assets expected to be sold within one year are no longer depreciated or amortized. These assets are classified as held-for-sale and are presented separately in the appropriate section of the consolidated balance sheets at the lower of their carrying amount or fair value less estimated cost to sell.
Comprehensive Income	Comprehensive Income - Comprehensive income consists of net income, foreign currency translation adjustments, reclassified gain on sale of available-for-sale securities, net of taxes, and the unrealized gains or losses on equity securities available for sale and derivatives determined to be cash flow hedges, net of taxes
Advertising Expenses	Advertising Expenses - Advertising costs, which consists primarily of direct mail, radio, print media and online advertisements intended to attract new franchisees and customers, are expensed in the period incurred.
Office Closing Costs [Policy Text Block]	Office Closing Costs - Closed office liabilities are provided on the basis of the present value of estimated remaining non-cancellable lease payments, net of estimated subtenant income. The Company estimates the net lease liability using a discount rate to calculate the present value of the remaining net rent payments on closed offices. Closed office lease liabilities are paid over the lease terms associated with the closed offices, which generally have remaining terms ranging from one to seven years.
Stock-Based Compensation	Stock-Based Compensation - The Company records the cost of its employee stock-based compensation as compensation expense in its consolidated statements of income. Compensation costs related to stock options are based on the grant-date fair value of awards using the Black-Scholes-Merton option pricing model and considering forfeitures. Compensation costs related to restricted stock units are based on the grant-date fair value and are amortized on a straight-line basis over the vesting period. For liability classified awards the Company records costs based on the fair value at the reporting date. The Company recognizes compensation costs for an equity-classified award that has a graded vesting schedule on a straight-line basis over the requisite service period for the entire award; changes in the fair value of liability-classified awards are recognized as they occur. The Company reflects the excess tax benefits related to stock option exercises as additional paid-in capital on its consolidated balance sheets and as financing cash flows on its consolidated statements of cash flows.
Use of Estimates	Use of Estimates Management has made a number of estimates and assumptions related to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period to prepare these consolidated financial statements and accompanying notes in conformity with GAAP. Actual results could differ from those estimates.
Recently Issued Accounting Standards	Accounting Pronouncements On May 1, 2017, the Company adopted Accounting Standards Update ("ASU") No. 2016-09, "Compensation-Stock Compensation (Topic 718) Improvements to Employee Share-Based Payment Accounting." This update provides for simplification of the accounting for share-based payment transactions, including the income tax consequences and classification on the statement of cash flows. Under the update, the excess tax benefits and deficiencies that result from the difference between the deduction for tax purposes and the compensation cost recognized for financial reporting purposes should be recognized as income tax expense or benefit in the reporting period in which they occur. Previously, the excess tax benefits were recognized in additional paid-in capital and tax deficiencies were recognized either as an offset to accumulated excess tax benefits, if any, or in the consolidated statements of income. The update also provides that excess tax benefits should be classified along with other income tax cash flows as an operating activity on the consolidated statement of cash flows. Prior to the update, excess tax benefits were separated from other income tax cash flows and classified as a financing activity. These amendments have been adopted by the Company on a prospective transition method basis. Additionally, cash paid by an employer when directly withholding shares for tax-withholding purposes should be classified as a financing activity on the consolidated statement of cash flows. Previously, no guidance was provided for cash flow classification of cash paid for tax-withholding purposes for shares withheld for tax purposes. This amendment has been adopted by the Company on a retrospective basis. There were no reclassifications of prior periods required as a result of the retrospective adoption of this amendment. Under the update, an entity can elect to either estimate the number of awards that are expected to vest or account for forfeitures as they occur. The Company has elected to account for forfeitures when they occur. The impact to retained earnings as a result of the adoption was immaterial. All amendments of the update have been adopted for all periods beginning on or after May 1, 2017. On May 1, 2017, the Company adopted ASU 2015-17, "Income Taxes (Topic 740)," which requires entities with a classified balance sheet to present all deferred tax assets and liabilities as non-current. The update has been adopted prospectively to all deferred tax liabilities and assets and prior periods have not been retrospectively adjusted. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, "Revenue from Contracts with Customers." ASU 2014-09 replaces existing revenue recognition guidance and requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 is effective for the Company in fiscal year 2019, which began on May 1, 2018. The Company is in the process of implementing ASU 2014-09, and has made significant progress with its implementation plan. The Company expects ASU 2014-09 will have an impact on the Company’s financial statements, including the balance sheet, the statement of income, the statement of comprehensive income, the statement of stockholder's equity, the statement of cash flows, and disclosures. However, the Company has not completed its assessment or quantified the impact. The Company’s preliminary conclusion is ASU 2014-09 will change the timing of revenue recognition of initial franchise fees and area developer fees. Currently, franchise fees are recognized when the Company’s obligations to prepare the franchise for operations have been substantially completed and cash has been received. AD fees are recognized on a straight-line basis over the contract term not to exceed the amount of cash received. The Company’s preliminary conclusion is those fees will be recognized over the term of the related franchise or AD agreements under ASU 2014-09. The amount recognized for those fees will reflect the Company’s estimates of the amount of consideration to which it expects to be entitled, which may be lower than the contractual amounts of the fees. The Company’s preliminary conclusion is ASU 2014-09 will not materially impact the timing of revenue recognition of royalty and advertising fees, financial products revenue, or tax preparation fees. The Company plans to adopt ASU 2014-09 using the modified retrospective method. The Company will record a cumulative effective adjustment to retained earnings as of May 1, 2018. Results for reporting periods beginning after May 1, 2018 will be presented under the new guidance issued in ASU 2014-09. Prior period amounts will not be adjusted and will continue to be reported under the previous accounting standards. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)." This update will replace existing lease guidance in GAAP and will require lessees to recognize lease assets and lease liabilities on the balance sheet for all leases and disclose key information about leasing arrangements, such as information about variable lease payments and options to renew and terminate leases. When implemented, lessees and lessors will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The update is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. The Company is currently finalizing its implementation plan and evaluating the impact of the new pronouncement on its consolidated financial statements. The Company expects the adoption of this pronouncement to result in a material increase in the assets and liabilities on its consolidated balance sheets and to not have a material impact on its consolidated statements of income. In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows (Topic 230)", which clarifies how companies present and classify certain cash receipts and cash payments in the statement of cash flows. The update is intended to reduce the existing diversity in practice and is effective for the Company beginning with its first quarterly filing in fiscal year 2019. The Company will adopt the update for all periods beginning on or after May 1, 2018. In June 2016, the FASB issued ASU No. 2016-13, "Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments", which changes how companies will measure credit losses for most financial assets and certain other instruments that aren't measured at fair value through net income. The standard replaces the "incurred loss" approach with an "expected loss" model for instruments measured at amortized cost (which generally will result in the earlier recognition of allowances for losses) and requires companies to record allowances for available-for-sale debt securities, rather than reduce the carrying amount. In addition, companies will have to disclose significantly more information, including information used to track credit quality by year of origination, for most financing receivables. The ASU should be applied as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the standard is effective. The ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for all entities for annual periods beginning after December 15, 2018, and interim periods therein. The ASU is effective for the Company beginning in the first quarter of fiscal year 2021. The Company is currently evaluating the impact of the adoption of this newly issued standard to its consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, "Business Combinations (Topic 805): Clarifying the Definition of a Business", which clarifies the definition of a business with the objection of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill and consolidation. The ASU is effective for the Company beginning in the first quarter of fiscal year 2019. The Company will adopt the update for all periods beginning on or after May 1, 2018 and does not believe it will have an impact on its current accounting for business combinations. In January 2017, the FASB issued ASU 2017-04, “Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” This new standard eliminates Step 2 from the goodwill impairment test. Instead, an entity should compare the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The standard will be effective for the Company in the first quarter of our fiscal year 2021. Early adoption is permitted. The Company is currently evaluating the impact of the adoption of this newly issued standard to its consolidated financial statements.
Segment Reporting	Segment Reporting Management has identified two operating segments, U.S. operations and Canadian operations. Although there are two operating segments, each segment is engaged in providing tax return preparation and related services and products. These two operating segments, which have similar gross margin and sales trends, have been aggregated into a single reporting segment because both segments are similar in the nature of services offered, production process, type of customer, the distribution methods, and the regulatory environment in which they operate. Canadian operations contributed $8.1 million , $7.0 million , and $7.0 million in revenues for the years ended April 30, 2018 , 2017 , and 2016 , respectively.

Organization and Significant _3

Organization and Significant Accounting Policies - Table Text Blocks (Tables)	12 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Office Count Rollforward	The following table shows the U.S. office activity, the number of processing centers and Canadian offices, and a breakdown of Company-owned and franchised offices for the 2018 , 2017 , and 2016 tax seasons. Tax Season 2018 2017 2016 U.S. Office Locations: Permanent Office Locations: Operated during the prior tax season 3,710 3,960 3,764 Offices opened 65 172 453 Offices closed (493 ) (422 ) (257 ) Operated during the current tax season 3,282 3,710 3,960 Seasonal Office Locations: Operated during the prior tax season 67 211 262 Offices opened 2 37 127 Offices closed (45 ) (181 ) (178 ) Operated during the current tax season 24 67 211 Processing Centers 37 46 54 Total U.S. Office Locations 3,343 3,823 4,225 Canada Office Locations 267 254 262 Total Office Locations 3,610 4,077 4,487 Additional Office Information: Company-owned offices 344 362 310 Franchised offices 3,266 3,715 4,177 Total office locations 3,610 4,077 4,487

Accounts and Notes Receivable_2

Accounts and Notes Receivable - Table Text Blocks (Tables)	12 Months Ended
	Apr. 30, 2018
Receivables [Abstract]
Schedule of activity related to notes receivable	Notes and interest receivable, net of unrecognized revenue, as of April 30, 2018 and 2017 are presented in the consolidated balance sheets as follows: 2018 2017 (In thousands) Notes receivable - current $ 24,295 $ 27,845 Notes receivable - non-current 6,554 18,213 Interest receivable, net of uncollectible amounts 1,526 1,967 Total notes and interest receivable, net of unrecognized revenue $ 32,375 $ 48,025
Schedule of activity in the allowance for doubtful accounts	Activity in the allowance for doubtful accounts for the years ended April 30, 2018 , 2017 , and 2016 was as follows. 2018 2017 2016 (In thousands) Balance at beginning of year $ 12,020 $ 8,850 $ 7,355 Provision for doubtful accounts 12,396 10,378 7,282 Write-offs (12,024 ) (7,119 ) (5,737 ) Foreign currency adjustment 95 (89 ) (50 ) Balance at end of year $ 12,487 $ 12,020 $ 8,850
Schedule of allocation of allowance for doubtful accounts	The allowance for doubtful accounts at April 30, 2018 and 2017 was allocated as follows. 2018 2017 (In thousands) Impaired: Accounts receivable $ 13,891 $ 11,396 Notes and interest receivable, net of unrecognized revenue 11,654 14,646 Less amounts due to ADs and franchisees (1,907 ) (1,834 ) Amounts receivable less amounts due to ADs and franchisees $ 23,638 $ 24,208 Allowance for doubtful accounts for impaired accounts and notes receivable $ 10,322 $ 9,542 Non-impaired: Accounts receivable $ 38,626 $ 43,327 Notes and interest receivable, net of unrecognized revenue 20,721 33,379 Less amounts due to ADs and franchisees (11,722 ) (23,119 ) Amounts receivable less amounts due to ADs and franchisees $ 47,625 $ 53,587 Allowance for doubtful accounts for non-impaired accounts and notes receivable $ 2,165 $ 2,478 Total: Accounts receivable $ 52,517 $ 54,723 Notes and interest receivable, net of unrecognized revenue 32,375 48,025 Less amounts due to ADs and franchisees (13,629 ) (24,953 ) Amounts receivable less amounts due to ADs and franchisees $ 71,263 $ 77,795 Total allowance for doubtful accounts $ 12,487 $ 12,020
Schedule of aging of accounts and notes receivable	The breakdown of accounts and notes receivable past due at April 30, 2018 and 2017 was as follows. 2018 Past due Current Interest receivable, net Total receivables (In thousands) Accounts receivable $ 24,477 $ 28,040 $ — $ 52,517 Notes and interest receivable, net 13,647 17,202 1,526 32,375 Total accounts, notes, and interest receivable, net $ 38,124 $ 45,242 $ 1,526 $ 84,892 2017 Past due Current Interest receivable, net Total receivables (In thousands) Accounts receivable $ 28,892 $ 25,831 $ — $ 54,723 Notes and interest receivable, net 7,034 39,024 1,967 48,025 Total accounts, notes, and interest receivable, net $ 35,926 $ 64,855 $ 1,967 $ 102,748

Property, Equipment, and Soft_2

Property, Equipment, and Software, Net - Table Text Blocks (Tables)	12 Months Ended
	Apr. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of future minimum rental payments for operating leases	At April 30, 2018 , future minimum lease payments under non-cancelable operating leases with initial or remaining lease terms in excess of one year, together with amounts due from franchisees under subleases, were as follows: Lease payments Sublease receipts (In thousands) Year ending April 30: 2019 $ 6,208 $ 3,009 2020 3,860 2,007 2021 1,702 926 2022 661 505 2023 214 114 Thereafter 81 — Total minimum lease payments $ 12,726 $ 6,561
Schedule of property, equipment, and software	Property, equipment, and software at April 30, 2018 and 2017 was as follows: 2018 2017 (In thousands) Land and land improvements $ 1,464 $ 1,464 Buildings and building improvements 8,142 7,964 Leasehold improvements 124 132 Furniture, fixtures, and equipment 6,171 5,788 Software 54,274 50,413 Property, equipment, and software, gross 70,175 65,761 Less accumulated depreciation and amortization 31,539 25,972 Property, equipment, and software, net $ 38,636 $ 39,789

Restructuring Expense Restructu

Restructuring Expense Restructuring Expense (Tables)	12 Months Ended
	Apr. 30, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The composition of the restructuring expenses incurred for fiscal 2018 were as follows (in thousands): Expense Cash Accrued Expenses Non-cash Total Expense Contract termination costs - maintenance $ 715 $ 1,359 $ — $ 2,074 Contract termination costs - impairment — — 549 549 Property and intangible impairments and exit costs 254 — 1,866 2,120 Employee termination costs 209 — — 209 Other — — — — Total $ 1,178 $ 1,359 $ 2,415 $ 4,952

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Table Text Blocks (Tables)	12 Months Ended
	Apr. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Allocation of Impairment Loss [Table Text Block]	Components of amortizable intangible assets as of April 30, 2018 and 2017 were as follows: April 30, 2018 Weighted average amortization period Gross carrying amount Accumulated amortization Net carrying amount (In thousands) Customer lists acquired from unrelated third parties 5 years $ 3,187 $ (1,555 ) $ 1,632 Tradenames 3 years 431 (172 ) 259 Non-compete agreements 2 years 241 (145 ) 96 Assets acquired from franchisees: Customer lists 4 years 1,842 (1,427 ) 415 Reacquired rights 2 years 1,436 (1,393 ) 43 AD rights 9 years 30,907 (10,515 ) 20,392 Total intangible assets $ 38,044 $ (15,207 ) $ 22,837 April 30, 2017 Weighted average amortization period Gross carrying amount Accumulated amortization Net carrying amount (In thousands) Customer lists acquired from unrelated third parties 4 years $ 2,827 $ (899 ) $ 1,928 Assets acquired from franchisees: Customer lists 4 years 1,189 (908 ) 281 Reacquired rights 2 years 935 (919 ) 16 AD rights 10 years 26,427 (7,428 ) 18,999 Total intangible assets $ 31,378 $ (10,154 ) $ 21,224
Schedule of Goodwill	Changes in the carrying amount of goodwill for the years ended April 30, 2018 and 2017 were as follows: 2018 2017 (In thousands) Balance at beginning of year $ 8,576 $ 4,228 Acquisitions of assets from franchisees and third parties 1,846 3,649 Disposals and foreign currency changes, net (641 ) (226 ) Impairments (109 ) (184 ) Purchase price reallocation (1,032 ) 1,109 Balance at end of year $ 8,640 $ 8,576
Purchase Price of Assets Acquired from Franchisees	The purchase price of assets acquired from franchisees and third parties and recorded as customer lists, reacquired rights, and goodwill and held for use during fiscal 2018 and 2017 , was allocated as follows. 2018 2017 (In thousands) Customer lists $ 65 $ 13 Reacquired rights 52 11 Goodwill 119 25 Purchase price of assets acquired from franchisees, not held for sale $ 236 $ 49 Previously Reported As Revised 4/30/2017 4/30/2018 Adjustments (In thousands) Accounts receivable $ 261 $ 261 $ — Property, equipment and software, net 55 55 — Customer lists 1,120 1,480 360 Tradenames — 431 431 Non-compete agreements — 241 241 Goodwill 3,624 2,592 (1,032 ) Total purchase price $ 5,060 $ 5,060 $ —
Schedule of estimated amortization expense	Annual amortization expense for the next five years is estimated to be as follows (in thousands): Year ending April 30: 2019 $ 4,269 2020 3,820 2021 3,572 2022 3,210 2023 2,629 Total estimated amortization expense $ 17,500

Assets Held for Sale - Table Te

Assets Held for Sale - Table Text Blocks (Tables)	12 Months Ended
	Apr. 30, 2018
Assets Held for Sale [Abstract]
Carrying amounts of assets HFS	Changes in the carrying amounts of assets held for sale for the fiscal years ended April 30, 2018 and 2017 were as follows: 2018 2017 (In thousands) Balance at beginning of year $ 11,989 $ 9,886 Reacquired, acquired from third parties, and other 7,102 16,600 Sold or terminated (3,394 ) (7,994 ) Impairment (3,246 ) (5,663 ) Transferred to assets held for use (3,510 ) (2,428 ) Transferred from property and equipment — 1,588 Balance at end of year $ 8,941 $ 11,989

Debt - Table Text Blocks (Table

Debt - Table Text Blocks (Tables)	12 Months Ended
	Apr. 30, 2018
Debt Disclosure [Abstract]
Schedule of long-term debt	Debt at April 30, 2018 and 2017 was as follows: 2018 2017 (In thousands) Term loan payable in quarterly principal installments of 2.50%, and 3.13% of the original amount borrowed for the years ending April 30, 2018 and 2019, respectively; on April 30, 2019 a balloon payment of $13,016 is payable. $ 14,855 $ 17,471 Mortgage note payable to a bank in monthly installments ranging from $10 to $14 including interest at LIBOR plus 1.85%, which was 3.75% at April 30, 2018, through December 1, 2026; at that time a balloon payment of $779 is payable; subject to a prepayment penalty; collateralized by land and building. 2,038 2,160 Amounts due to former ADs, franchisees and third parties at zero percent interest; due May 2018 through May 2022. 3,490 6,568 Total long-term obligations 20,383 26,199 Less current installments 18,113 7,738 Total long-term obligations, less current installments $ 2,270 $ 18,461
Schedule of aggregate maturities of long-term debt	Aggregate maturities of long-term debt at April 30, 2018 were as follows (in thousands): Year ending April 30: 2019 $ 18,113 2020 474 2021 141 2022 146 2023 151 Thereafter 1,358 Total long-term debt $ 20,383

Stockholders' Equity - Table Te

Stockholders' Equity - Table Text Blocks (Tables)	12 Months Ended
	Apr. 30, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The components of accumulated other comprehensive loss at April 30, 2018 and 2017 are as follows. 2018 2017 (In thousands) Foreign currency adjustment $ (1,381 ) $ (2,059 ) Unrealized loss on equity securities available for sale, net of taxes — 30 Gain on sale of available-for-sale securities, net of taxes — (30 ) Interest rate swap agreements, net of tax 34 (25 ) Total accumulated other comprehensive loss $ (1,347 ) $ (2,084 )
Schedule of computation of basic and diluted net income per share	The computation of basic and diluted net income per share for the years ended April 30, 2018 , 2017 , and 2016 is as follows. 2018 Class A common stock Class B common stock (In thousands, except for share and per share amounts) Basic net income per share: Numerator: Allocation of undistributed earnings $ 133 $ 2 Amounts allocated to participating securities: Exchangeable shares (10 ) — Net income attributable to common stockholders $ 123 $ 2 Denominator: Weighted-average common shares outstanding 12,728,762 200,000 Basic net income per share $ 0.01 $ 0.01 Diluted net income per share: Numerator: Allocation of undistributed earnings for basic computation $ 123 $ 2 Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock 2 — Exchangeable shares to Class A common stock 10 — Net income attributable to stockholders $ 135 $ 2 Denominator: Number of shares used in basic computation 12,728,762 200,000 Weighted-average effect of dilutive securities: Class B common stock to Class A common stock 200,000 — Exchangeable shares to Class A common stock 1,000,000 — Employee stock options and restricted stock units 48,986 703 Weighted-average diluted shares outstanding 13,977,748 200,703 Diluted net income per share $ 0.01 $ 0.01 2017 Class A common stock Class B common stock (In thousands, except for share and per share amounts) Basic net income per share: Numerator: Allocation of undistributed earnings $ 12,745 $ 268 Amounts allocated to participating securities: Exchangeable shares (917 ) (19 ) Net income attributable to common stockholders $ 11,828 $ 249 Denominator: Weighted-average common shares outstanding 12,630,356 265,205 Basic net income per share $ 0.94 $ 0.94 Diluted net income per share: Numerator: Allocation of undistributed earnings for basic computation $ 11,828 $ 249 Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock 249 — Exchangeable shares to Class A common stock 936 — Net income attributable to stockholders $ 13,013 $ 249 Denominator: Number of shares used in basic computation 12,630,356 265,205 Weighted-average effect of dilutive securities: Class B common stock to Class A common stock 265,205 — Exchangeable shares to Class A common stock 1,000,000 — Employee stock options and restricted stock units 21,347 407 Weighted-average diluted shares outstanding 13,916,908 265,612 Diluted net income per share $ 0.94 $ 0.94 2016 Class A common stock Class B common stock (In thousands, except for share and per share amounts) Basic net income per share: Numerator: Allocation of undistributed earnings $ 18,056 $ 1,364 Amounts allocated to participating securities: Exchangeable shares (1,307 ) (99 ) Net income attributable to common stockholders $ 16,749 $ 1,265 Denominator: Weighted-average common shares outstanding 11,914,775 900,000 Basic net income per share $ 1.41 $ 1.41 Diluted net income per share: Numerator: Allocation of undistributed earnings for basic computation $ 16,749 $ 1,265 Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock 1,265 — Exchangeable shares to Class A common stock 1,406 — Net income attributable to stockholders $ 19,420 $ 1,265 Denominator: Number of shares used in basic computation 11,914,775 900,000 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 and restricted stock units 209,896 13,674 Weighted-average diluted shares outstanding 14,024,671 913,674 Diluted net income per share $ 1.38 $ 1.38

Stock Compensation Plan - Table

Stock Compensation Plan - Table Text Blocks (Tables)	12 Months Ended
	Apr. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of information for options granted	The following table summarizes the information for options granted in the years ended April 30, 2018 , 2017 , and 2016 . 2018 2017 2016 Weighted-average fair value of options granted $3.16 $2.45 $5.05 Dividend yield 4.5% - 5.9% 5.0% - 6.1% 2.8% - 3.7% Expected volatility 36.8% - 51.3% 32.8% - 35.4% 32.4% - 35.6% Expected terms 5 - 6 years 5 - 6 years 4 - 6 years Risk-free interest rates 1.9% - 2.1% 1.2% - 2.1% 1.4% - 1.7%
Schedule of stock option activity	Stock option activity during the years ended April 30, 2018 , 2017 , and 2016 was as follows: Number of options Weighted average exercise price Outstanding at April 30, 2015 1,343,559 $ 19.28 Granted 227,387 22.30 Exercised (154,594 ) 14.79 Forfeited or expired (151,790 ) 24.31 Outstanding at April 30, 2016 1,264,562 19.77 Granted 512,119 12.61 Exercised — — Forfeited or expired (389,350 ) 16.59 Outstanding at April 30, 2017 1,387,331 18.02 Granted 272,502 13.25 Exercised (9,000 ) 10.51 Forfeited or expired (1,178,330 ) 17.22 Outstanding at April 30, 2018 472,503 $ 17.41
Schedule of nonvested (options that did not vest in the period in which granted) stock option activity	Nonvested stock options (options that had not vested in the period reported) activity during the years ended April 30, 2018 , 2017 , and 2016 was as follows: Nonvested options Weighted average exercise price Outstanding at April 30, 2015 385,416 $ 27.56 Granted 227,387 22.30 Vested (173,750 ) 25.16 Forfeited (50,000 ) 33.79 Outstanding at April 30, 2016 389,053 24.76 Granted 512,119 12.61 Vested (223,054 ) 23.88 Forfeited — — Outstanding at April 30, 2017 678,118 15.88 Granted 272,502 13.25 Vested (563,118 ) 14.61 Forfeited (120,069 ) 20.73 Outstanding at April 30, 2018 267,433 $ 14.27
Summary of information about stock options outstanding and exercisable	The following table summarizes information about stock options outstanding and exercisable at April 30, 2018 . Options outstanding Options exercisable Range of Exercise Prices Number of options outstanding Weighted average exercise price Weighted average remaining contractual life (in years) Number of options exercisable Weighted average exercise price 10.90 - 12.79 124,738 $ 11.72 4.1 54,393 $ 12.79 12.80 - 16.38 189,986 14.32 6.0 1,898 16.38 16.39 - 26.17 105,071 21.75 3.4 96,071 21.64 26.18 - 33.38 52,708 33.38 4.0 52,708 33.38 472,503 $ 17.41 205,070 $ 22.26
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Restricted stock activity during the years ended April 30, 2018 , 2017 and 2016 was as follows. Number of RSUs Weighted Average Fair Value at Grant Date Balance at April 30, 2015 28,929 $ 30.63 Granted 32,056 23.06 Vested (13,394 ) 27.99 Forfeited (4,799 ) 27.89 Balance at April 30, 2016 42,792 26.10 Granted 165,454 12.62 Vested (17,118 ) 24.58 Forfeited (14,732 ) 25.94 Balance at April 30, 2017 176,396 13.61 Granted 192,560 12.21 Vested (187,364 ) 13.04 Forfeited (54,562 ) 13.34 Balance at April 30, 2018 127,030 $ 12.48

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Apr. 30, 2018
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	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 at April 30, 2018 and 2017 . April 30, 2018 Fair value measurements using Total Level 1 Level 2 Level 3 (In thousands) Recurring assets: Cash equivalents $ 12,056 $ 12,056 $ — $ — Interest rate swap agreement 57 — 57 — Total recurring assets 12,113 12,056 57 — Nonrecurring assets: Impaired accounts and notes receivable, net of unearned revenue 15,223 — — 15,223 Impaired goodwill 109 — — 109 Impaired customer lists 4 — — 4 Assets held for sale 8,941 — — 8,941 Total nonrecurring assets 24,277 — — 24,277 Total recurring and nonrecurring assets $ 36,390 $ 12,056 $ 57 $ 24,277 Recurring liabilities Contingent consideration included in obligations due former ADs, franchisees and others $ 1,545 $ — $ — $ 1,545 Total recurring liabilities $ 1,545 $ — $ — $ 1,545 April 30, 2017 Fair value measurements using Total Level 1 Level 2 Level 3 (In thousands) Recurring assets: Cash equivalents $ 10,393 $ 10,393 $ — $ — Total recurring assets 10,393 10,393 — — Nonrecurring assets: Impaired accounts and notes receivable, net of unearned revenue 16,500 — — 16,500 Impaired goodwill 94 — — 94 Impaired customer lists 18 — — 18 Assets held for sale 11,989 — — 11,989 Total nonrecurring assets 28,601 — — 28,601 Total recurring and nonrecurring assets $ 38,994 $ 10,393 $ — $ 28,601 Recurring liabilities Contingent consideration included in obligations due former ADs, franchisees and others $ 3,215 $ — $ — $ 3,215 Total recurring liabilities $ 3,215 $ — $ — $ 3,215

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense	Components of income tax expense for the fiscal years ended April 30, 2018 , 2017 , and 2016 were as follows: 2018 2017 2016 (In thousands) Current: Federal 4,895 6,125 2,748 State 1,097 1,160 598 Foreign 723 293 328 Current Tax expense 6,715 7,578 3,674 Deferred: Federal (2,125 ) 315 6,079 State (69 ) (183 ) 1,322 Foreign (175 ) 44 (17 ) Deferred tax expense (benefit) (2,369 ) 176 7,384 Total income tax expense 4,346 7,754 11,058
Schedule of income before taxes, domestic and foreign	For the years ended April 30, 2018 , 2017 , and 2016 , income before taxes consisted of the following: 2018 2017 2016 (In thousands) U.S. operations $ 3,176 $ 19,558 $ 28,954 Foreign operations 1,305 1,209 1,524 Income before income taxes $ 4,481 $ 20,767 $ 30,478
Schedule of reconciliation of amounts computed by applying the U.S. federal income tax rate to pretax income from continuing operations	Income tax expense differed from the amounts computed by applying the U.S. federal income tax rate of 30.4% to pre-tax income from continuing operations as a result of the following for years ended April 30, 2018 , 2017 and 2016 are as follows: 2018 2017 2016 (In thousands) Computed "expected" income tax expense $ 1,362 $ 7,269 $ 10,667 Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 66 634 1,126 Nondeductible expenses 367 211 246 Tax credits — (140 ) (370 ) Domestic production deduction (133 ) (158 ) (538 ) Stock compensation expense 2,060 58 31 Foreign tax rate differential (50 ) (86 ) (222 ) Rate change — (64 ) — Remeasurement of deferreds (695 ) — — Transition tax 1,223 — — FIN48 (uncertain tax position) 153 — — Other (7 ) 30 118 Total income tax expense $ 4,346 $ 7,754 $ 11,058
Schedule of significant portions of deferred tax assets and liabilities	The tax effect of temporary differences between the financial statement carrying amounts and tax basis of assets and liabilities that give rise to significant portions of deferred tax assets and liabilities as of April 30, 2018 and 2017 are as follows: 2018 2017 (In thousands) Deferred tax assets: Unexercised nonqualified stock options $ 259 $ 2,260 Goodwill, intangible assets, and assets held for sale 3,773 3,140 Allowance for doubtful accounts 4,149 5,136 Deferred revenue 4,493 11,286 Accounts payable and accrued expense 968 1,954 Net operating loss 203 148 Property, equipment and software (Canada) 133 — Unvested restricted stock units 167 — Unrealized gain/loss 173 — Total deferred tax assets 14,318 23,924 Deferred tax liabilities Property, equipment and software (U.S.) (9,128 ) (12,916 ) Deferred contingencies (99 ) (137 ) Other current assets (350 ) (505 ) Section 481 (a) adjustment - change in accounting method (5,663 ) (11,729 ) Intangible assets (132 ) (2,048 ) Total deferred tax liabilities (15,372 ) (27,335 ) Net deferred tax liability $ (1,054 ) $ (3,411 )
Schedule of Uncertain Tax Positions Liability	A reconciliation of the beginning and ending balance of the gross liability for uncertain tax positions for the fiscal years ended April 30, 2018 , 2017 and 2016 , is as follows: 2018 2017 2016 (In thousands) Liability for uncertain tax positions, beginning of year $ — $ — $ — Addition: related to Canadian tax positions for fiscal 2015 through fiscal 2017 153 — — Liability for uncertain tax positions, end of year $ 153 $ — $ —

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Apr. 30, 2018
Related Party Transactions [Abstract]
Schedule of repurchase of common stock from related parties	For the years ended April 30, 2018 , 2017 , and 2016 , the Company repurchased common stock from related parties as follows. 2018 2017 2016 (In thousands) Common stock: Shares repurchased — 30 — Amount $ — $ 378 $ —

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Apr. 30, 2018
Quarterly Financial Data [Abstract]
Schedule of quarterly financial data	Three Months Ended April 30, 2018 January 31, 2018 October 31, 2017 July 31, 2017 (In thousands, except per share amounts) Revenue $ 110,669 $ 48,244 $ 7,771 $ 8,188 Net income (loss) $ 24,518 $ (1,522 ) $ (13,103 ) $ (9,758 ) Weighted-average basic shares outstanding 12,996,125 12,934,941 12,903,626 12,882,550 Weighted-average dilutive shares outstanding 14,015,096 12,934,941 12,903,626 12,882,550 Net income (loss) per share of Class A and Class B common stock: Basic $ 1.75 $ (0.11 ) $ (1.02 ) $ (0.76 ) Diluted $ 1.75 $ (0.11 ) $ (1.02 ) $ (0.76 ) Cash dividends declared per share of common stock and common stock equivalents $ 0.16 $ 0.16 $ 0.16 $ 0.16 Three Months Ended April 30, 2017 January 31, 2017 October 31, 2016 July 31, 2016 (In thousands, except per share amounts) Revenue $ 111,179 $ 48,423 $ 7,234 $ 7,149 Net income (loss) $ 29,330 $ 2,455 $ (9,342 ) $ (9,430 ) Weighted-average basic shares outstanding 12,882,550 12,902,577 12,901,955 12,894,740 Weighted-average dilutive shares outstanding 13,934,941 13,924,210 12,901,955 12,894,740 Net income (loss) per share of Class A and Class B common stock: Basic $ 2.11 $ 0.18 $ (0.72 ) $ (0.73 ) Diluted $ 2.10 $ 0.18 $ (0.72 ) $ (0.73 ) Cash dividends declared per share of common stock and common stock equivalents $ 0.16 $ 0.16 $ 0.16 $ 0.16

Organization and Significant _4

Organization and Significant Accounting Policies - Number of Processing Centers and Offices (Details) - office	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2015
Franchisor Disclosure [Line Items]
Offices	3,610	4,077	4,487
UNITED STATES
Franchisor Disclosure [Line Items]
Offices	3,343	3,823	4,225
UNITED STATES | Permanent Office
Franchisor Disclosure [Line Items]
Offices	3,282	3,710	3,960
Permanent Office Locations:	65	172	453
Offices closed	(493)	(422)	(257)
UNITED STATES | permanent, prior year [Member]
Franchisor Disclosure [Line Items]
Offices		3,710	3,960	3,764
UNITED STATES | Seasonal Office
Franchisor Disclosure [Line Items]
Offices	24	67	211
Permanent Office Locations:	2	37	127
Offices closed	(45)	(181)	(178)
UNITED STATES | seasonalpriortaxseason [Member]
Franchisor Disclosure [Line Items]
Offices		67	211	262
UNITED STATES | Processing Center
Franchisor Disclosure [Line Items]
Offices	37	46	54
UNITED STATES | Company Owned
Franchisor Disclosure [Line Items]
Offices	344	362	310
UNITED STATES | Franchise Owned
Franchisor Disclosure [Line Items]
Offices	3,266	3,715	4,177
CANADA
Franchisor Disclosure [Line Items]
Offices	267	254	262

Organization and Significant _5

Organization and Significant Accounting Policies - Narratives (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2018USD ($)office	Jan. 31, 2018USD ($)	Oct. 31, 2017USD ($)	Jul. 31, 2017USD ($)	Apr. 30, 2017USD ($)office	Jan. 31, 2017USD ($)	Oct. 31, 2016USD ($)	Jul. 31, 2016USD ($)	Apr. 30, 2018USD ($)territoryofficeoperating_segment	Apr. 30, 2017USD ($)territoryoffice	Apr. 30, 2016USD ($)territoryoffice
Property, Equipment, and Software
Territories Sold | territory									61	73	184
Offices	3,610				4,077				3,610	4,077	4,487
Trade Accounts Receivable Annual Finance Charges Percentage									12.00%
Period after which unpaid trade accounts receivable accrue finance charges									30 days
Franchise rights term									5 years
Developer rights term									6 years		10 years
Number of operating segments | operating_segment									2
Total revenues | $	$ 110,669	$ 48,244	$ 7,771	$ 8,188	$ 111,179	$ 48,423	$ 7,234	$ 7,149	$ 174,872	$ 173,985	$ 173,429
UNITED STATES
Property, Equipment, and Software
Offices	3,343				3,823				3,343	3,823	4,225
CANADA
Property, Equipment, and Software
Offices	267				254				267	254	262
Total revenues | $									$ 8,100	$ 7,000	$ 7,000
SiempreTax [Member] | UNITED STATES
Property, Equipment, and Software
Offices	77				159				77	159	144
Minimum
Property, Equipment, and Software
Lease Term									one
Finite-Lived Intangible Asset, Useful Life									2 years
Maximum
Property, Equipment, and Software
Lease Term									seven
Finite-Lived Intangible Asset, Useful Life									10 years
Computer equipment | Minimum
Property, Equipment, and Software
Estimated useful lives of the depreciable assets									3 years
Computer equipment | Maximum
Property, Equipment, and Software
Estimated useful lives of the depreciable assets									5 years
Software | Minimum
Property, Equipment, and Software
Estimated useful lives of the depreciable assets									3 years
Software | Maximum
Property, Equipment, and Software
Estimated useful lives of the depreciable assets									7 years
Furniture, fixtures, and equipment | Minimum
Property, Equipment, and Software
Estimated useful lives of the depreciable assets									5 years
Furniture, fixtures, and equipment | Maximum
Property, Equipment, and Software
Estimated useful lives of the depreciable assets									7 years
Building | Minimum
Property, Equipment, and Software
Estimated useful lives of the depreciable assets									20 years
Building | Maximum
Property, Equipment, and Software
Estimated useful lives of the depreciable assets									30 years

Accounts and Notes Receivable_3

Accounts and Notes Receivable - Notes and Interest Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2016	Apr. 30, 2017
Receivables [Abstract]
Developer Rights Term	6 years	10 years
Notes receivable - current	$ 24,295		$ 27,845
Notes receivable - non-current	6,554		18,213
Interest receivable, net of uncollectible amounts	1,526		1,967
Total notes and interest receivable, net	$ 32,375		$ 48,025

Accounts and Notes Receivable_4

Accounts and Notes Receivable - Activity in the Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Receivables [Abstract]
Allowance for doubtful accounts receivable, beginning of period	$ 12,020	$ 8,850	$ 7,355
Provision for doubtful accounts	12,396	10,378	7,282
Write-offs	(12,024)	(7,119)	(5,737)
Foreign currency adjustment	95	(89)	(50)
Allowance for doubtful accounts receivable, end of period	$ 12,487	$ 12,020	$ 8,850

Accounts and Notes Receivable_5

Accounts and Notes Receivable - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2015
Allocation of allowance for doubtful accounts
Gross amount due	$ 84,892	$ 102,748
Less amounts due to ADs and franchisees	(13,629)	(24,953)
Amounts receivable less amounts due to ADs and franchisees	71,263	77,795
Allowance for Doubtful Accounts Receivable	12,487	12,020	$ 8,850	$ 7,355
Impaired:
Allocation of allowance for doubtful accounts
Less amounts due to ADs and franchisees	(1,907)	(1,834)
Amounts receivable less amounts due to ADs and franchisees	23,638	24,208
Allowance for doubtful accounts for notes and accounts receivable	10,322	9,542
Non-impaired:
Allocation of allowance for doubtful accounts
Less amounts due to ADs and franchisees	(11,722)	(23,119)
Amounts receivable less amounts due to ADs and franchisees	47,625	53,587
Allowance for doubtful accounts for notes and accounts receivable	2,165	2,478
Accounts receivable
Allocation of allowance for doubtful accounts
Gross amount due	32,375	48,025
Accounts receivable | Impaired:
Allocation of allowance for doubtful accounts
Gross amount due	13,891	11,396
Accounts receivable | Non-impaired:
Allocation of allowance for doubtful accounts
Gross amount due	38,626	43,327
Notes and interest receivable, net of unrecognized revenue
Allocation of allowance for doubtful accounts
Gross amount due	52,517	54,723
Notes and interest receivable, net of unrecognized revenue | Impaired:
Allocation of allowance for doubtful accounts
Gross amount due	11,654	14,646
Notes and interest receivable, net of unrecognized revenue | Non-impaired:
Allocation of allowance for doubtful accounts
Gross amount due	$ 20,721	$ 33,379

Accounts and Notes Receivable_6

Accounts and Notes Receivable - Accounts and Notes Receivable Past Due (Details) - USD ($) $ in Thousands	Apr. 30, 2018	Apr. 30, 2017
Aging of accounts and notes receivable
Past due	$ 38,124	$ 35,926
Current	45,242	64,855
Financing Receivable, Recorded Investment, Current	1,526	1,967
Accounts and Notes Receivable Gross	84,892	102,748
Notes and interest receivable, net of unrecognized revenue
Aging of accounts and notes receivable
Past due	24,477	28,892
Current	28,040	25,831
Financing Receivable, Recorded Investment, Current	0	0
Accounts and Notes Receivable Gross	52,517	54,723
Accounts receivable
Aging of accounts and notes receivable
Past due	13,647	7,034
Current	17,202	39,024
Financing Receivable, Recorded Investment, Current	1,526	1,967
Accounts and Notes Receivable Gross	$ 32,375	$ 48,025

Accounts and Notes Receivable_7

Accounts and Notes Receivable - Narratives (Details) - USD ($) $ in Millions	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade Accounts Receivable Annual Finance Charges Percentage	12.00%
Developer rights term	6 years		10 years
Unrecognized Revenue	$ 12.5	$ 29.4
Impaired Financing Receivable, Average Recorded Investment	13.2	11.3	$ 9
Interest income related to impaired notes	5.7	1.2	$ 0.9
Investment in notes receivable on nonaccrual status	$ 13.6	$ 7
Franchise related notes
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes Receivable Due Period	5 years
Working capital and equipment notes
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes Receivable Due Period	1 year
Notes and interest receivable, net of unrecognized revenue
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period	30 days
Accounts receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due period	90 days

Property, Equipment, and Soft_3

Property, Equipment, and Software, Net - Property, Equipment and Software (Details) - USD ($) $ in Thousands	Apr. 30, 2018	Apr. 30, 2017
Property, equipment, and software, net
Property, equipment, and software, gross	$ 70,175	$ 65,761
Less accumulated depreciation and amortization	31,539	25,972
Property, equipment, and software, net	38,636	39,789
Land and land improvements
Property, equipment, and software, net
Property, equipment, and software, gross	1,464	1,464
Buildings and building improvements
Property, equipment, and software, net
Property, equipment, and software, gross	8,142	7,964
Leasehold improvements
Property, equipment, and software, net
Property, equipment, and software, gross	124	132
Furniture, fixtures, and equipment
Property, equipment, and software, net
Property, equipment, and software, gross	6,171	5,788
Software
Property, equipment, and software, net
Property, equipment, and software, gross	$ 54,274	$ 50,413

Property, Equipment, and Soft_4

Property, Equipment, and Software, Net - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Apr. 30, 2018	Apr. 30, 2017
Property, Plant and Equipment [Abstract]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 6,208
Operating Leases, Future Minimum Payments, Due in Two Years	3,860
Operating Leases, Future Minimum Payments, Due in Three Years	1,702
Operating Leases, Future Minimum Payments, Due in Four Years	661
Operating Leases, Future Minimum Payments, Due in Five Years	214
Operating Leases, Future Minimum Payments, Due Thereafter	81
Operating Leases, Future Minimum Payments Due	$ 12,726
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Next Twelve Months		$ 3,009
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling after Year Five		2,007
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Three Years		926
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Four Years		505
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Five Years		114
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Thereafter		0
Future Minimum Sublease Rentals, Sale Leaseback Transactions		$ 6,561

Property, Equipment, and Soft_5

Property, Equipment, and Software, Net - Narratives (Details) - USD ($) $ in Millions	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Property, Plant and Equipment [Abstract]
Total depreciation expense	$ 5.6	$ 4.2	$ 4.7
Assets not placed in service	0.1	20.2
Operating Leases, Rent Expense, Net	$ 8.4	$ 7.7	$ 4.7

Restructuring Expense - Narrati

Restructuring Expense - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 4,952	$ 0	$ 0
Accrued Expenses	1,359
Contract Termination Costs, Maintenance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	2,074
Accrued Expenses	1,359
Accounts Payable and Accrued Liabilities [Member] | Contract Termination Costs, Maintenance [Member]
Restructuring Cost and Reserve [Line Items]
Accrued Expenses	700
Deferred Revenue and Other Noncurrent [Member] | Contract Termination Costs, Maintenance [Member]
Restructuring Cost and Reserve [Line Items]
Accrued Expenses	$ 700

Restructuring Expense - Summary

Restructuring Expense - Summary of Restructuring Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Restructuring Cost and Reserve [Line Items]
Cash	$ 1,178
Accrued Expenses	1,359
Non-cash	2,415
Restructuring expense	4,952	$ 0	$ 0
Contract Termination Costs, Maintenance [Member]
Restructuring Cost and Reserve [Line Items]
Cash	715
Accrued Expenses	1,359
Non-cash	0
Restructuring expense	2,074
Contract Termination Costs, Impairment [Member]
Restructuring Cost and Reserve [Line Items]
Cash	0
Accrued Expenses	0
Non-cash	549
Restructuring expense	549
Property and Intangible Impairments and Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Cash	254
Accrued Expenses	0
Non-cash	1,866
Restructuring expense	2,120
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Cash	209
Accrued Expenses	0
Non-cash	0
Restructuring expense	209
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Cash	0
Accrued Expenses	0
Non-cash	0
Restructuring expense	$ 0

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Changes in the Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Goodwill [Line Items]
Goodwill reclassified to assets held for sale, gross	$ (1,032)	$ 1,109
Goodwill, balance at beginning of year	8,576	4,228
Acquisitions of assets from franchisees	1,846	3,649
Disposals and foreign currency changes, net	641	226
Impairments	(109)	(184)
Goodwill, balance at end of year	$ 8,640	$ 8,576

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Components of Amortizable Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 38,044	$ 31,378
Accumulated amortization	(15,207)	(10,154)
Net carrying amount	22,837	$ 21,224
Finite-Lived Intangible Assets, Net	$ 22,837
Acquired customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	5 years	4 years
Gross carrying amount	$ 3,187	$ 2,827
Accumulated amortization	(1,555)	(899)
Net carrying amount	$ 1,632	$ 1,928
Tradenames
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	3 years
Gross carrying amount	$ 431
Accumulated amortization	(172)
Net carrying amount	$ 259
Non-compete agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	2 years
Gross carrying amount	$ 241
Accumulated amortization	(145)
Net carrying amount	$ 96
Customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	4 years	4 years
Gross carrying amount	$ 1,842	$ 1,189
Accumulated amortization	(1,427)	(908)
Net carrying amount	$ 415	$ 281
Reacquired rights
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	2 years	2 years
Gross carrying amount	$ 1,436	$ 935
Accumulated amortization	(1,393)	(919)
Net carrying amount	$ 43	$ 16
AD rights
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	9 years	10 years
Gross carrying amount	$ 30,907	$ 26,427
Accumulated amortization	(10,515)	(7,428)
Net carrying amount	$ 20,392	$ 18,999

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Purchase Price of Assets Acquired from Franchisees (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Purchase price of assets acquired from franchisees, not held for sale	$ 300	$ 100
Goodwill and Intangible Assets Acquired	236	49
Customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Purchase price of assets acquired from franchisees, not held for sale	65	13
Reacquired rights
Acquired Finite-Lived Intangible Assets [Line Items]
Purchase price of assets acquired from franchisees, not held for sale	52	11
Goodwill
Acquired Finite-Lived Intangible Assets [Line Items]
Purchase price of assets acquired from franchisees, not held for sale	$ 119	$ 25

- Annual Amortization Expenses

- Annual Amortization Expenses for the Next Five Years (Details) $ in Thousands	Apr. 30, 2018USD ($)
Estimated amortization expense for next five years
2,014	$ 4,269
2,015	3,820
2,016	3,572
2,017	3,210
2,018	2,629
Total estimated amortization expense	$ 17,500

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets - Narratives (Details) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Apr. 30, 2016USD ($)	Apr. 30, 2017USD ($)office	Apr. 30, 2018USD ($)	Apr. 30, 2017USD ($)	Apr. 30, 2016USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill, Impairment Loss			$ 100	$ 200
Finite-lived Intangible Assets Acquired			300	100
Tangible Asset Impairment Charges	$ 100		100	100
Amortization of Intangible Assets			5,700	4,100	$ 2,300
Customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired			$ 65	$ 13
Weighted average amortization period			4 years	4 years
Six Smaller Regional or Local Accounting Firms
Acquired Finite-Lived Intangible Assets [Line Items]
Business Combination, Number Of Offices Acquired | office		6
Payments to Acquire Businesses, Gross		$ 2,300
Contingent consideration		$ 2,700	$ 1,400	$ 2,700
Six Smaller Regional or Local Accounting Firms | Customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			6 years	4 years

Goodwill and Intangible Asset_7

Goodwill and Intangible Assets Fair Value of Identifiable Assets (Details) $ in Thousands	12 Months Ended
	Apr. 30, 2018USD ($)
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	$ 5,060
Accounts Receivable
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	261
Property, Plant and Equipment
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	55
Customer Lists
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	1,480
Trade Names
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	431
Noncompete Agreements
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	241
Goodwill
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	2,592
Scenario, Previously Reported
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	5,060
Scenario, Previously Reported | Accounts Receivable
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	261
Scenario, Previously Reported | Property, Plant and Equipment
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	55
Scenario, Previously Reported | Customer Lists
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	1,120
Scenario, Previously Reported | Trade Names
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	0
Scenario, Previously Reported | Noncompete Agreements
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	0
Scenario, Previously Reported | Goodwill
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	3,624
Restatement Adjustment
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	0
Restatement Adjustment | Accounts Receivable
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	0
Restatement Adjustment | Property, Plant and Equipment
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	0
Restatement Adjustment | Customer Lists
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	360
Restatement Adjustment | Trade Names
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	431
Restatement Adjustment | Noncompete Agreements
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	241
Restatement Adjustment | Goodwill
Fair Value of Intangible Assets [Line Items]
Intangible Assets Acquired	$ (1,032)

Assets Held for Sale - Amounts

Assets Held for Sale - Amounts Reclassified From Various Categories (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Assets held for sale transferred	$ 7,102	$ 16,600
Impairment charge on assets held for sale	3,246	5,663
Total assets held for sale	$ (8,941)	$ (11,989)	$ (9,886)

Assets Held for Sale - Changes

Assets Held for Sale - Changes in Carrying Amounts of Assets Held For Sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Carrying Amounts of Assets HFS [Abstract]
Assets held for sale, beginning of period	$ 11,989	$ 9,886
Reaquired	7,102	16,600
Dispositions	(3,394)	(7,994)
Impairment	(3,246)	(5,663)
Assets held for sale, end of period	8,941	11,989
Assets Held for Sale, Transferred From	(3,510)	(2,428)
Assets Held For Sale, Transferred To	$ 0	$ 1,588

Assets Held for Sale - Narrativ

Assets Held for Sale - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Acquired Finite-Lived Intangible Assets [Line Items]
Assets Held for Sale, Transferred From	$ 3,510	$ 2,428
Finite-lived Intangible Assets Acquired	300	100
Impairment charge on assets held for sale	3,246	5,663
Amortization of Intangible Assets	5,700	4,100	$ 2,300
Customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	65	13
Goodwill
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	119	25
UNITED STATES
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	7,100	16,600
UNITED STATES | Customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	3,600	8,300
UNITED STATES | Goodwill
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	3,500	$ 8,300
Customer lists
Acquired Finite-Lived Intangible Assets [Line Items]
Assets Held for Sale, Transferred From	1,000
Amortization of Intangible Assets	800
Reacquired Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Assets Held for Sale, Transferred From	800
Amortization of Intangible Assets	100
Goodwill
Acquired Finite-Lived Intangible Assets [Line Items]
Assets Held for Sale, Transferred From	$ 1,700

Debt - Debt (Details)

Debt - Debt (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Credit facility
Total long-term Debt	$ 20,383,000	$ 26,199,000
Long-term Debt and Capital Lease Obligations, Current	18,113,000	7,738,000
Total long-term debt, less current installments	2,270,000	18,461,000
Revolving Credit Facility
Credit facility
Outstanding Borrowings	0	0
Term loan
Credit facility
Total long-term Debt	14,855,000	17,471,000
Notes payable to banks
Credit facility
Total long-term Debt	2,038,000	2,160,000
Notes payable, other payables
Credit facility
Total long-term Debt	$ 3,490,000	$ 6,568,000

Debt - Debt Phantoms (Details)

Debt - Debt Phantoms (Details) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Term loan
Debt Instrument [Line Items]
Balloon payment	$ 13,016,000
Revolving Credit Facility
Debt Instrument [Line Items]
Outstanding Borrowings	0	$ 0
Notes payable to banks
Debt Instrument [Line Items]
Balloon payment	$ 779,000
Long Term Debt Monthly Installments	3.75%
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	0.00%
Term loan
Debt Instrument [Line Items]
Long Term Debt, Quarterly Principal Installments as Percentage of Original Amounts Borrowed for Next Twelve Months	2.50%
Long Term Debt, Quarterly Principal Installments as Percentage of Original Amounts Borrowed for Year Two	3.125%
Minimum
Debt Instrument [Line Items]
Note amount paid due date	May 31, 2018
Minimum | Notes payable to banks
Debt Instrument [Line Items]
Notes Payable	$ 10,000
Maximum
Debt Instrument [Line Items]
Note amount paid due date	Apr. 30, 2020
Maximum | Notes payable to banks
Debt Instrument [Line Items]
Notes Payable	$ 14,000
LIBOR | Notes payable to banks
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	1.85%

Debt - Aggregate Maturities of

Debt - Aggregate Maturities of Long-term Debt (Details) - USD ($) $ in Thousands	Apr. 30, 2018	Apr. 30, 2017
Debt Disclosure [Abstract]
Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year	$ 18,113
Long-term Debt, Maturities, Repayments of Principal in Year Two	474
Long-term Debt, Maturities, Repayments of Principal in Year Three	141
Long-term Debt, Maturities, Repayments of Principal in Year Four	146
Long-term Debt, Maturities, Repayments of Principal in Year Five	151
Long-term Debt, Maturities, Repayments of Principal after Year Five	1,358
Total long-term Debt	$ 20,383	$ 26,199

Debt - Narrative (Details)

Debt - Narrative (Details) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Term loan
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 21,200,000
Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	193,750,000
Line of credit facility, increased availability	50,000,000
Outstanding Borrowings	0	$ 0
Line of Credit Facility, Remaining Borrowing Capacity	$ 173,400,000
Line of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Interest Rate at Period End	3.64%	2.73%
Maximum | Line of Credit [Member] | LIBOR
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Line of Credit Facility, Commitment Fee Percentage	0.50%
Weighted Average [Member] | Line of Credit [Member] | LIBOR
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.11%
Minimum | Line of Credit [Member] | LIBOR
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Line of Credit Facility, Commitment Fee Percentage	0.25%

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities - Narratives (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017	Dec. 31, 2016	Apr. 30, 2016
Derivative instruments and hedging activities
Interest Rate Derivatives, at Fair Value, Net	$ 100,000
Foreign Currency Contracts, Liability, Fair Value Disclosure	0	$ 0
Foreign currency adjustment	$ 0	$ 0		$ 0
Interest Rate Swap [Member]
Derivative instruments and hedging activities
Derivative, Notional Amount			$ 2,200,000
Interest Rate Swap [Member]
Derivative instruments and hedging activities
Long Term Debt, Monthly Installments Based on Percentage of Original Debt	4.12%

Stockholders' Equity - Componen

Stockholders' Equity - Components of Accumulated Other Comprehensive Income (loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Foreign currency adjustment		$ (1,381)	$ (2,059)
Accumulated other comprehensive income, net of tax	$ 1,347	2,084
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax		580	(550)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	0	30	0
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Interest Rate Swap	34	(25)
AOCI Attributable to Parent [Member]
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax	$ 0	30	$ (550)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax		$ 30

Stockholders' Equity - Computat

Stockholders' Equity - Computation of Basic and Diluted Net Income per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018	Oct. 31, 2017	Jul. 31, 2017	Apr. 30, 2017	Jan. 31, 2017	Oct. 31, 2016	Jul. 31, 2016	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Numerator:
Net income	$ 24,518	$ (1,522)	$ (13,103)	$ (9,758)	$ 29,330	$ 2,455	$ (9,342)	$ (9,430)	$ 135	$ 13,013	$ 19,420
Undistributed Earnings Allocated to Participating Securities Class A Preferred Stock									(10)	(936)	(1,406)
Allocation of undistributed earnings for basic computation									$ 125	$ 12,077	$ 18,014
Earnings Per Share, Basic and Diluted	$ 1.75	$ (0.11)	$ (1.02)	$ (0.76)	$ 2.11	$ 0.18	$ (0.72)	$ (0.73)	$ 0.01	$ 0.94	$ 1.41
Numerator:
Allocation of undistributed earnings for basic computation									$ 125	$ 12,077	$ 18,014
Weighted Average Number of Shares Outstanding, Basic	12,996,125	12,934,941	12,903,626	12,882,550	12,882,550	12,902,577	12,901,955	12,894,740	12,928,762	12,895,561	12,814,774
Denominator:
Weighted Average Number of Shares Outstanding, Diluted									13,977,748	13,916,908	14,024,671
Earnings Per Share, Diluted	$ 1.75	$ (0.11)	$ (1.02)	$ (0.76)	$ 2.10	$ 0.18	$ (0.72)	$ (0.73)	$ 0.01	$ 0.94	$ 1.38
Class A common stock
Numerator:
Net income									$ 133	$ 12,745	$ 18,056
Undistributed Earnings Allocated to Participating Securities Class A Preferred Stock									(10)	(917)	(1,307)
Allocation of undistributed earnings for basic computation									$ 123	$ 11,828	$ 16,749
Earnings Per Share, Basic and Diluted									$ 0.01	$ 0.94	$ 1.41
Numerator:
Allocation of undistributed earnings for basic computation									$ 123	$ 11,828	$ 16,749
Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock									2	249	1,265
Amount of Dilutive Securities Exchangeable Shares									10	936	1,406
Net Income (Loss) Available to Common Stockholders, Diluted									$ 135	$ 13,013	$ 19,420
Weighted Average Number of Shares Outstanding, Basic									12,728,762	12,630,356	11,914,775
Denominator:
Weighted-average effect of dilutive securities add the conversion of exercise of: Class B common stock to Class A common stock (in shares)									200,000	265,205	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	1,000,000
Weighted-average effect of dilutive securities add the conversion of exercise of employee stock options (in shares)									48,986	21,347	209,896
Weighted Average Number of Shares Outstanding, Diluted									13,977,748	13,916,908	14,024,671
Earnings Per Share, Diluted									$ 0.01	$ 0.94	$ 1.38
Class B common stock
Numerator:
Net income									$ 2	$ 268	$ 1,364
Undistributed Earnings Allocated to Participating Securities Class A Preferred Stock									0	(19)	(99)
Allocation of undistributed earnings for basic computation									$ 2	$ 249	$ 1,265
Earnings Per Share, Basic and Diluted									$ 0.01	$ 0.94	$ 1.41
Numerator:
Allocation of undistributed earnings for basic computation									$ 2	$ 249	$ 1,265
Reallocation of undistributed earnings as a result of assumed conversion of: Class B common stock to Class A common stock									0	0	0
Amount of Dilutive Securities Exchangeable Shares									0	0	0
Net Income (Loss) Available to Common Stockholders, Diluted									$ 2	$ 249	$ 1,265
Weighted Average Number of Shares Outstanding, Basic									200,000	265,205	900,000
Denominator:
Weighted-average effect of dilutive securities add the conversion of exercise of: Class B common stock to Class A common stock (in shares)									0	0	0
Weighted-average effect of dilutive securities add the conversion of exercise of: exchangeable shares to Class A common stock (in shares)									0	0	0
Weighted-average effect of dilutive securities add the conversion of exercise of employee stock options (in shares)									703	407	13,674
Weighted Average Number of Shares Outstanding, Diluted									200,703	265,612	913,674
Earnings Per Share, Diluted									$ 0.01	$ 0.94	$ 1.38

Stockholders' Equity - Narrativ

Stockholders' Equity - Narratives (Details)	12 Months Ended
	Apr. 30, 2018Director$ / sharesshares	Apr. 30, 2017$ / sharesshares	Apr. 30, 2016shares
Common stock
Number of directors entitled to be elected more than the number of directors elected by holders of all other classes of stock combined | Director	1
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	1,213,252	1,320,162	429,644
Class A common stock
Preferred stock and exchangeable shares
Common stock, shares issued (in shares)	12,823,020	12,682,550
Common stock
Common stock, shares authorized (in shares)	21,200,000	21,200,000
Par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01
Class B common stock
Preferred stock and exchangeable shares
Common stock, shares issued (in shares)	200,000	200,000
Common stock
Common stock, shares authorized (in shares)	1,000,000	1,000,000
Par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01
Class A preferred stock
Preferred stock and exchangeable shares
Preferred stock, shares authorized (in shares)	190,000
Par value (in dollars per share) | $ / shares	$ 0.01
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Special voting preferred stock
Preferred stock and exchangeable shares
Preferred stock, shares authorized (in shares)	10	10
Par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01
Number of shares represented as voting for each preferred share (in shares)	100,000
Preferred stock, shares issued (in shares)	10	10
Preferred stock, shares outstanding (in shares)	10	10
Exchangeable shares
Preferred stock and exchangeable shares
Common stock, shares issued (in shares)	1,000,000	1,000,000
Common stock
Par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01

Stock Compensation Plan (Detail

Stock Compensation Plan (Details) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016	Aug. 31, 2011
Nonvested stock option activity, Nonvested options
Canceled (in shares)	(120,069)	0	(50,000)
Nonvested stock option activity, Weighted average exercise price
Canceled (in dollars per share)	$ 20,730	$ 0	$ 33.79
Total intrinsic value of options exercised	$ 100,000	$ 0	$ 900,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 0
Minimum
Stock compensation plan
Vesting period	1 year
Exercise period after the vesting date	4 years
Maximum
Stock compensation plan
Vesting period	6 years
Exercise period after the vesting date	5 years
Nonvested Stock Option [Member]
Nonvested stock option activity, Weighted average exercise price
Unrecognized compensation costs	$ 100,000
Stock Option Plan [Member]
Stock option activity, Number of options
Outstanding at the start of the period (in shares)	1,387,331	1,264,562	1,343,559
Granted (in shares)	272,502	512,119	227,387
Exercised (in shares)	(9,000)	0	(154,594)
Canceled (in shares)	(1,178,330)	(389,350)	(151,790)
Outstanding at the end of the period (in shares)	472,503	1,387,331	1,264,562
Stock option activity, Weighted average exercise price
Outstanding at the beginning of the period (in dollars per share)	$ 18,020	$ 19,770	$ 19.28
Granted (in dollars per share)	13.25	12,610	22,300
Exercised (in dollars per share)	10.51	0	14,790
Canceled (in dollars per share)	17.22	16,590	24,310
Outstanding at the end of the period (in dollars per share)	17,410	18,020	19,770
Stock Option
Information for options granted
Weighted-average fair value of options granted (in dollars per share)	$ 3.16	$ 2.45	$ 5.05
Expected volatility, minimum (as a percent)	36.80%	32.80%	32.40%
Expected volatility, maximum (as a percent)	51.30%	35.40%	35.60%
Risk-free interest rates, minimum (as a percent)	1.90%	1.20%	1.40%
Risk-free interest rates, maximum (as a percent)	2.10%	2.10%	1.70%
Stock option activity, Number of options
Outstanding at the end of the period (in shares)	472,503
Nonvested stock option activity, Nonvested options
Outstanding at the beginning of the period (in shares)	678,118	389,053	385,416
Granted (in shares)	272,502	512,119	227,387
Vested (in shares)	(563,118)	(223,054)	(173,750)
Outstanding at the end of the period (in shares)	267,433	678,118	389,053
Nonvested stock option activity, Weighted average exercise price
Outstanding at the beginning of the period (in dollars per share)	$ 15,880	$ 24.76	$ 27.56
Granted (in dollars per share)	13,250	12,610	22.30
Vested (in dollars per share)	14,610	23,880	25.16
Outstanding at the end of the period (in dollars per share)	$ 14,270	$ 15,880	$ 24.76
Stock Option | Minimum
Information for options granted
Dividend yield (as a percent)	4.50%	5.00%	2.80%
Expected terms	5 years	5 years	4 years
Stock Option | Maximum
Information for options granted
Dividend yield (as a percent)	5.90%	6.10%	3.70%
Expected terms	6 years	6 years	6 years
Restricted Stock Units
Nonvested stock option activity, Weighted average exercise price
Unrecognized compensation costs	$ 1,000,000
Equity Plan 2011 [Member]
Stock compensation plan
Class A common stock authorized for grant under the Plan (in shares)				2,500,000
Class A common stock available for grant (in shares)	1,836,173

Stock Compensation Plan (Deta_2

Stock Compensation Plan (Details 2)	12 Months Ended
	Apr. 30, 2018USD ($)$ / sharesshares
Stock options outstanding and exercisable
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 0
Minimum
Stock options outstanding and exercisable
Vesting period	1 year
Share Based Compensation Arrangement by Share Based Payment Award Exercise Period	4 years
Maximum
Stock options outstanding and exercisable
Vesting period	6 years
Share Based Compensation Arrangement by Share Based Payment Award Exercise Period	5 years
Stock Option
Stock options outstanding and exercisable
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	472,503
Weighted average exercise price (in dollars per share)	$ 17.41
Number of options exercisable | shares	205,070
Weighted average exercise price (in dollars per share)	$ 22.26
Range of exercise prices - $15.00 | Stock Option
Stock options outstanding and exercisable
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	124,738
Exercise price, low end of range (in dollars per share)	$ 10.90
Exercise price, high end of range (in dollars per share)	12.79
Weighted average exercise price (in dollars per share)	$ 11.72
Weighted average remaining contractual life (in years)	4 years 1 month 6 days
Number of options exercisable | shares	54,393
Weighted average exercise price (in dollars per share)	$ 12.79
Range of exercise prices - $16.38 - $19.75 | Stock Option
Stock options outstanding and exercisable
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	189,986
Exercise price, low end of range (in dollars per share)	$ 12.80
Exercise price, high end of range (in dollars per share)	16.38
Weighted average exercise price (in dollars per share)	$ 14.32
Weighted average remaining contractual life (in years)	6 years
Number of options exercisable | shares	1,898
Weighted average exercise price (in dollars per share)	$ 16.38
Exercise Price, Range Three [Member] | Stock Option
Stock options outstanding and exercisable
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	105,071
Exercise price, low end of range (in dollars per share)	$ 16.39
Exercise price, high end of range (in dollars per share)	26.17
Weighted average exercise price (in dollars per share)	$ 21.75
Weighted average remaining contractual life (in years)	3 years 4 months 24 days
Number of options exercisable | shares	96,071
Weighted average exercise price (in dollars per share)	$ 21.64
Exercise Price, Range Four [Member] | Stock Option
Stock options outstanding and exercisable
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	52,708
Exercise price, low end of range (in dollars per share)	$ 26.18
Exercise price, high end of range (in dollars per share)	33.38
Weighted average exercise price (in dollars per share)	$ 33.38
Weighted average remaining contractual life (in years)	4 years
Number of options exercisable | shares	52,708
Weighted average exercise price (in dollars per share)	$ 33.38

Stock Compensation Plan Restric

Stock Compensation Plan Restricted Stock (Details) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2015
Stock compensation plan
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 0
Restricted Stock Units
Stock compensation plan
Share Based Compensation Arrangement by Share Based Payment Award Options Nonvested Granted in Period Weighted Average Exercise Price	$ 12,210	$ 12.62	$ 23.06
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	127,030,000	176,396,000	42,792,000	28,929,000
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Weighted Average Grant Date Fair Value	$ 12,480	$ 13.61	$ 26.10	$ 30.63
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	192,560,000	165,454,000	32,056,000
Share Based Compensation Arrangement by Share Based Payment Award Options Vested in Period	(187,364,000)	(17,118,000)	(13,394,000)
Share Based Compensation Arrangement by Share Based Payment Award Options Nonvested Forfeited in Period	(54,562,000)	(14,732,000)	(4,799,000)
Share Based Compensation Arrangement by Share Based Payment Award Options Vested in Period Weighted Average Exercise Price	$ 13,040	$ 24.58	$ 27.99
Share Based Compensation Arrangement by Share Based Payment Award Options Nonvested Forfeited in Period Weighted Average Exercise Price	$ 13,340	$ 25.94	$ 27.89

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Assets:
Assets, Fair Value Disclosure	$ 36,390,000	$ 38,994,000
Fair Value, Inputs, Level 1 [Member]
Assets:
Assets, Fair Value Disclosure	12,056,000	10,393,000
Fair Value, Inputs, Level 2 [Member]
Assets:
Assets, Fair Value Disclosure	57,000	0
Fair Value, Inputs, Level 3 [Member]
Assets:
Assets, Fair Value Disclosure	24,277,000	28,601,000
Fair Value, Measurements, Recurring [Member]
Assets:
Cash equivalents	12,056,000	10,393,000
Interest rate swap agreement	57,000
Assets, Fair Value Disclosure, Recurring	(12,113,000)	(10,393,000)
Contingent consideration included in obligations due former ADs, franchisees and others	1,545,000	3,215,000
Total recurring liabilities	1,545,000	3,215,000
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Assets:
Cash equivalents	12,056,000	10,393,000
Interest rate swap agreement	0
Assets, Fair Value Disclosure, Recurring	(12,056,000)	(10,393,000)
Contingent consideration included in obligations due former ADs, franchisees and others	0	0
Total recurring liabilities	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Assets:
Cash equivalents	0	0
Interest rate swap agreement	57,000
Assets, Fair Value Disclosure, Recurring	(57,000)	0
Contingent consideration included in obligations due former ADs, franchisees and others	0	0
Total recurring liabilities	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Assets:
Cash equivalents	0	0
Interest rate swap agreement	0
Assets, Fair Value Disclosure, Recurring	0	0
Contingent consideration included in obligations due former ADs, franchisees and others	1,545,000	3,215,000
Total recurring liabilities	1,545,000	3,215,000
Fair Value, Measurements, Nonrecurring [Member]
Assets:
Impaired accounts and notes receivable, net of unearned revenue	15,223,000	16,500,000
Impaired goodwill	109,000	94,000
Impaired customer lists	4,000	18,000
Assets Held for Sale, net of impairment	8,941,000	11,989,000
Assets, Fair Value Disclosure, Nonrecurring	24,277,000	28,601,000
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Assets:
Impaired accounts and notes receivable, net of unearned revenue	0	0
Impaired goodwill	0	0
Impaired customer lists	0	0
Assets Held for Sale, net of impairment	0	0
Assets, Fair Value Disclosure, Nonrecurring	0	0
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Assets:
Impaired accounts and notes receivable, net of unearned revenue	0	0
Impaired goodwill	0	0
Impaired customer lists	0	0
Assets Held for Sale, net of impairment	0	0
Assets, Fair Value Disclosure, Nonrecurring	0	0
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Assets:
Impaired accounts and notes receivable, net of unearned revenue	15,223,000	16,500,000
Impaired goodwill	109,000	94,000
Impaired customer lists	4,000	18,000
Assets Held for Sale, net of impairment	8,941,000	11,989,000
Assets, Fair Value Disclosure, Nonrecurring	$ 24,277,000	$ 28,601,000

Employee 401(k) Plan (Details)

Employee 401(k) Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Retirement Benefits [Abstract]
Requisite age of the employees eligible to make voluntary contributions to the plan	18 years
Requisite completion period of service of employees eligible to make voluntary contributions to the plan	90 days
Matching contribution as a percentage of each employee's contribution	50.00%
Maximum percentage of the employee's salary up to which the employer matches its contribution	3.00%
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 0.5	$ 0.5	$ 0.5

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Income Tax Disclosure [Abstract]
Tax Cuts and Jobs Act, income tax expense (benefit)	$ 900		$ 500
Tax Cuts and Jobs Act, provisional income tax expense (benefit)		$ 400
Tax Cuts and Jobs Act, change in tax rate, income tax expense (benefit)			700
Tax Cuts and Jobs Act, transition tax for accumulated foreign earnings, income tax expense			1,200
Current:
Federal			4,895	$ 6,125	$ 2,748
State			1,097	1,160	598
Foreign			723	293	328
Current tax expense			6,715	7,578	3,674
Deferred:
Federal			(2,125)	315	6,079
Deferred State and Local Income Tax Expense (Benefit)			(69)	(183)	1,322
Foreign			(175)	44	(17)
Deferred tax expense (benefit)			(2,369)	176	7,384
Income tax expense
Total income tax expense			4,346	7,754	11,058
Income before taxes
U.S. operations			3,176	19,558	28,954
Foreign operations			1,305	1,209	1,524
Income before income taxes			$ 4,481	20,767	30,478
Reconciliation of amounts computed by applying the U.S. federal income tax rate to pretax income from continuing operations
U.S. federal income tax rate (as a percent )			30.40%
Computed expected income tax expense			$ 1,362	7,269	10,667
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal benefit			66	634	1,126
Nondeductible expenses			367	211	246
Tax credits			0	(140)	(370)
Domestic production deduction			(133)	(158)	(538)
Stock compensation expense			2,060	58	31
Foreign tax rate differential			(50)	(86)	(222)
Rate change			0	(64)	0
Remeasurement of deferreds			(695)	0	0
Transition tax			1,223	0	0
FIN48 (uncertain tax position)			153	0	0
Other			(7)	30	118
Total income tax expense			4,346	7,754	11,058
Deferred tax assets:
Unexercised nonqualified stock options	259		259	2,260
Goodwill, intangible assets, and assets held for sale	3,773		3,773	3,140
Allowance for doubtful accounts	4,149		4,149	5,136
Deferred revenue	4,493		4,493	11,286
Accounts payable and accrued expense	968		968	1,954
Net operating loss	203		203	148
Property, equipment and software (Canada)	133		133	0
Unvested restricted stock units	167		167	0
Unrealized gain/loss	173		173	0
Total deferred tax assets	14,318		14,318	23,924
Deferred tax liabilities:
Property, equipment and software (U.S.)	(9,128)		(9,128)	(12,916)
Deferred contingencies	(99)		(99)	(137)
Other current assets	(350)		(350)	(505)
Section 481 (a) adjustment - change in accounting method	(5,663)		(5,663)	(11,729)
Intangible assets	(132)		(132)	(2,048)
Total deferred tax liabilities	(15,372)		(15,372)	(27,335)
Net deferred tax liability	(1,054)		(1,054)	(3,411)
Operating Loss Carryforwards	1,500		1,500
Uncertain tax position			153	0	0
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Liability for uncertain tax positions, beginning of year			0	0	0
Addition: related to Canadian tax positions for fiscal 2015 through fiscal 2017			153	0	0
Liability for uncertain tax positions, end of year	$ 153		$ 153	$ 0	$ 0

Related Party Transactions (Det

Related Party Transactions (Details)	Sep. 06, 2017USD ($)	Jan. 31, 2012USD ($)	Apr. 30, 2018USD ($)franchiseshares	Apr. 30, 2017USD ($)shares	Apr. 30, 2016USD ($)shares	Jul. 01, 2018USD ($)
Related party transactions
Amount			$ 575,000	$ 420,000	$ 1,977,000
Finite-lived Intangible Assets Acquired			$ 300,000	$ 100,000
Directors and their affiliated companies, and officers | Common stock:
Related party transactions
Shares repurchased | shares			0	30	0
Amount			$ 0	$ 0	$ 0
Chief Executive Officer
Related party transactions
Accounts receivable recorded by related party			166
Amount earned by related party			10,814
License Purchase | CANADA | Directors and their affiliated companies, and officers
Related party transactions
Finite-lived Intangible Assets Acquired			$ 900,000		$ 700,000
Finite-lived Intangible Assets Acquired, Contract Term			3 years
Ossenfort Franchise, Operating Funds Borrowed for Working Capital | Chief Executive Officer
Related party transactions
Operating funds borrowed by related party			$ 243,888
Operating funds borrowed by related party outstanding			0
Ossenfort Franchise, Accounts Receivable for Royalties, Advertising and Financial Product Charges | Chief Executive Officer
Related party transactions
Accounts receivable recorded by related party			224,970
Accounts receivable recorded by related party outstanding			$ 1,857
Ossenfort Area Development Arrangement | Chief Executive Officer
Related party transactions
Amounts financed by related parties		$ 429,246
Amounts financed by related parties outstanding				$ 208,266
Ossenfort Area Development Arrangement, Re-acquisition Agreement | Chief Executive Officer
Related party transactions
Accounts receivable recorded by related party	$ 268,000
Ossenfort Area Development Arrangement, Re-acquisition Agreement, Debt Forgiveness | Chief Executive Officer
Related party transactions
Accounts receivable recorded by related party	$ 198,000
Amounts financed by related parties outstanding						$ 0
York Franchise | Chief Operating Officer
Related party transactions
Number of franchises owned by related party | franchise			11
York Franchise, Operating Funds Borrowed for Working Capital | Chief Operating Officer
Related party transactions
Operating funds borrowed by related party			$ 285,670
Operating funds borrowed by related party outstanding			0
York Franchise, Accounts Receivable for Royalties, Advertising and Financial Product Charges | Chief Operating Officer
Related party transactions
Accounts receivable recorded by related party			307,752
Accounts receivable recorded by related party outstanding			76,417
York Area Development Arrangements, Notes Receivable | Chief Operating Officer
Related party transactions
Amounts financed by related parties			$ 4,059,460
Amounts financed by related parties, interest rate			12.00%
Amounts financed by related parties outstanding			$ 1,886,093
York Area Development Arrangements, Accounts Receivable | Chief Operating Officer
Related party transactions
Accounts receivable recorded by related party			18,104
Accounts receivable recorded by related party outstanding			1,916
Amount earned by related party			578,344
York Debt Guarantees | Chief Operating Officer
Related party transactions
Indebtedness of related party guaranteed			2,930,814
John Seal Area Development Agreement, Notes Receivable | Director
Related party transactions
Amounts financed by related parties outstanding			170,013
John Seal Area Development Arrangement, Accounts Receivable | Director
Related party transactions
Accounts receivable recorded by related party			19,026
Accounts receivable recorded by related party outstanding			9,354
Amount earned by related party			$ 131,269

Commitments and Contingencies (

Commitments and Contingencies (Details) - Boward Psychology P.A. v. JTH Tax, Inc. [Member]	Feb. 26, 2018USD ($)
Commitments and contingencies
Damages sought per plaintiff	$ 500
Trebled damages sought per plaintiff	$ 1,500

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018	Oct. 31, 2017	Jul. 31, 2017	Apr. 30, 2017	Jan. 31, 2017	Oct. 31, 2016	Jul. 31, 2016	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Quarterly Financial Data [Abstract]
Revenue	$ 110,669	$ 48,244	$ 7,771	$ 8,188	$ 111,179	$ 48,423	$ 7,234	$ 7,149	$ 174,872	$ 173,985	$ 173,429
Net income (loss)	$ 24,518	$ (1,522)	$ (13,103)	$ (9,758)	$ 29,330	$ 2,455	$ (9,342)	$ (9,430)	$ 135	$ 13,013	$ 19,420
Weighted Average Number of Shares Outstanding, Basic	12,996,125	12,934,941	12,903,626	12,882,550	12,882,550	12,902,577	12,901,955	12,894,740	12,928,762	12,895,561	12,814,774
Pro Forma Weighted Average Shares Outstanding, Diluted	14,015,096	12,934,941	12,903,626	12,882,550	13,934,941	13,924,210	12,901,955	12,894,740
Net Income (Loss) per share of Class A and Class B common stock:
Basic (in dollars per share)	$ (1.75)	$ 0.11	$ 1.02	$ 0.76	$ (2.11)	$ (0.18)	$ 0.72	$ 0.73	$ (0.01)	$ (0.94)	$ (1.41)
Diluted (in dollars per share)	1.75	(0.11)	(1.02)	(0.76)	2.10	0.18	(0.72)	(0.73)	0.01	0.94	1.38
Common Stock, Dividends, Per Share, Declared	$ 0.16	$ 0.16	$ 0.16	$ 0.16	$ 0.16	$ 0.16	$ 0.16	$ 0.16	$ 640	$ 640	$ 640

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Jul. 28, 2018	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016	Jul. 18, 2018	Jul. 17, 2018
Subsequent events
Cash dividend per share		$ 0.64	$ 0.64	$ 0.64
Subsequent Event
Subsequent events
Cash dividend per share	$ 0.16
Line of Credit Facility, Maximum Borrowing Capacity					$ 170,000,000	$ 193,750,000