Butler National (BUKS) 10-Q 13 Dec 19 2020 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Oct. 31, 2019	Dec. 13, 2019
Document Information [Line Items]
Entity Registrant Name	BUTLER NATIONAL CORP
Entity Central Index Key	0000015847
Trading Symbol	buks
Current Fiscal Year End Date	--04-30
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		67,954,200
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Oct. 31, 2019
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	false
Title of 12(g) Security	Common Stock $.01 Par Value

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Oct. 31, 2019	Apr. 30, 2019
CURRENT ASSETS:
Cash	$ 17,025	$ 9,014
Accounts receivable, net of allowance for doubtful accounts	2,459	3,265
Asset held for sale, net of accumulated depreciation		447
Income tax receivable		27
Inventories
Parts and raw materials	7,039	7,370
Work in process	1,483	1,441
Finished goods	70	74
Total inventory, net of allowance	8,592	8,885
Prepaid expenses and other current assets	2,054	1,646
Total current assets	30,130	23,284
PROPERTY, PLANT AND EQUIPMENT:
Finance lease right-to-use assets	43,680	1,699
Land and building	5,765	5,765
Aircraft	8,723	8,467
Machinery and equipment	4,083	4,075
Office furniture and fixtures	7,594	7,487
Leasehold improvements	4,032	4,032
	73,877	31,525
Accumulated depreciation	(18,971)	(16,714)
Total property, plant and equipment	54,906	14,811
SUPPLEMENTAL TYPE CERTIFICATES (net of accumulated amortization of $6,539 at October 31, 2019 and $6,054 at April 30, 2019)	6,228	6,407
OTHER ASSETS:
Deferred tax asset	295	295
Other assets (net of accumulated amortization of $9,767 at October 31, 2019 and $9,370 at April 30, 2019)	3,708	4,105
Total other assets	4,003	4,400
Total assets	95,267	48,902
CURRENT LIABILITIES:
Current maturities of long-term debt	1,305	1,899
Current maturities of finance lease liability	1,118	8
Accounts payable	1,513	1,774
Customer deposits	2,851	2,758
Gaming facility mandated payment	1,286	1,280
Compensation and compensated absences	1,814	1,664
Deferred tax liability, current	236	236
Income taxes payable	1,300
Other current liabilities	338	230
Total current liabilities	11,761	9,849
Long-term debt, net of current maturities	1,672	2,076
Finance lease liability, net of current maturities	42,083	1,689
Deferred tax liability	944	944
Total long-term liabilities	44,699	4,709
Total liabilities	56,460	14,558
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Common stock, par value $.01: authorized 100,000,000 shares issued 71,008,122 shares, and outstanding 67,954,200 shares at October 31, 2019 and issued 71,008,122 shares, and outstanding 68,281,071 shares at April 30, 2019	710	710
Capital contributed in excess of par	14,862	14,767
Treasury stock at cost, 3,053,922 shares at October 31, 2019 and 2,727,051 shares at April 30, 2019	(1,525)	(1,387)
Retained earnings	18,204	13,913
Total Butler National Corporation's stockholders' equity	32,251	28,003
Noncontrolling interest in BHCMC, LLC	6,556	6,341
Total stockholders' equity	38,807	34,344
Total liabilities and stockholders' equity	95,267	48,902
Preferred Class A [Member]
STOCKHOLDERS' EQUITY:
Preferred stock
Preferred Class B [Member]
STOCKHOLDERS' EQUITY:
Preferred stock

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Oct. 31, 2019	Apr. 30, 2019
Supplemental type certificates, accumulated amortization	$ 6,539	$ 6,054
Other assets, accumulated amortization	$ 9,767	$ 9,370
Preferred stock, par value (in dollars per share)	$ 5	$ 5
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	71,008,122	71,008,122
Common stock, shares outstanding (in shares)	67,954,200	68,281,071
Treasury stock, shares (in shares)	3,053,922	2,727,051
Preferred Class A [Member]
Preferred stock, stated value (in dollars per share)	$ 100	$ 100
Preferred stock, dividend rate	9.80%	9.80%
Preferred stock, liquidation value	$ 100	$ 100
Preferred stock, redemption value	$ 100	$ 100
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Preferred stock, designated classes (in shares)	200,000	200,000
Preferred Class B [Member]
Preferred stock, stated value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, dividend rate	6.00%	6.00%
Preferred stock, liquidation value	$ 1,000	$ 1,000
Preferred stock, redemption value	$ 1,000	$ 1,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Preferred stock, designated classes (in shares)	200,000	200,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Oct. 31, 2019	Oct. 31, 2018
REVENUE:
Revenues	$ 19,437	$ 15,297	$ 36,453	$ 28,701
COSTS AND EXPENSES:
Marketing and advertising	1,035	1,060	2,139	2,035
Employee benefits	526	481	1,073	987
Depreciation and amortization	1,276	395	2,515	783
General, administrative and other	1,804	2,286	3,590	3,979
Total costs and expenses	15,210	13,479	28,705	25,983
OPERATING INCOME	4,227	1,818	7,748	2,718
OTHER INCOME (EXPENSE):
Interest expense	(1,087)	(55)	(2,184)	(124)
Refund of sales/use tax		1,330		1,610
Total other income (expense)	(1,087)	1,275	(1,655)	1,486
INCOME BEFORE INCOME TAXES	3,140	3,093	6,093	4,204
Gain on sale of airplane			529
PROVISION FOR INCOME TAXES
Provision for income taxes	825	637	1,587	825
NET INCOME	2,315	2,456	4,506	3,379
Net income attributable to noncontrolling interest in BHCMC, LLC	(85)	(735)	(215)	(1,149)
NET INCOME ATTRIBUTABLE TO BUTLER NATIONAL CORPORATION	$ 2,230	$ 1,721	$ 4,291	$ 2,230
BASIC EARNINGS PER COMMON SHARE (in dollars per share)	$ 0.03	$ 0.03	$ 0.06	$ 0.03
WEIGHTED AVERAGE SHARES USED IN PER SHARE CALCULATION (in shares)	68,104,433	63,820,359	68,233,900	64,260,774
DILUTED EARNINGS PER COMMON SHARE (in dollars per share)	$ 0.03	$ 0.03	$ 0.06	$ 0.03
WEIGHTED AVERAGE SHARES USED IN PER SHARE CALCULATION (in shares)	68,104,433	63,820,359	68,233,900	64,260,774
Professional Services [Member]
REVENUE:
Revenues	$ 8,107	$ 7,858	$ 16,223	$ 15,806
COSTS AND EXPENSES:
Cost of services and products	4,006	4,926	7,856	9,738
Aerospace Products [Member]
REVENUE:
Revenues	11,330	7,439	20,230	12,895
COSTS AND EXPENSES:
Cost of services and products	$ 6,563	$ 4,331	$ 11,532	$ 8,461

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Apr. 30, 2018	66,196,854		1,453,537
Balance at Apr. 30, 2018	$ 662	$ 14,231	$ (951)	$ 10,060	$ 24,002	$ 5,264	$ 29,266
Stock repurchase (in shares)			506,132
Stock repurchase			$ (150)		(150)		(150)
BHCMC distribution noncontrolling interest						(360)	(360)
Net Income				2,230	2,230	1,149	3,379
Balance (in shares) at Oct. 31, 2018	66,196,854		1,959,669
Balance at Oct. 31, 2018	$ 662	14,231	$ (1,101)	12,290	26,082	6,053	32,135
Balance (in shares) at Apr. 30, 2019	71,008,122		2,727,051
Balance at Apr. 30, 2019	$ 710	14,767	$ (1,387)	13,913	28,003	6,341	34,344
Stock repurchase (in shares)			326,871
Stock repurchase			$ (138)		(138)		(138)
Net Income				4,291	4,291	215	4,506
Deferred compensation, restricted stock		95			95		95
Balance (in shares) at Oct. 31, 2019	71,008,122		3,053,922
Balance at Oct. 31, 2019	$ 710	$ 14,862	$ (1,525)	$ 18,204	$ 32,251	$ 6,556	$ 38,807

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income	$ 4,506,000	$ 3,379,000
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	3,140,000	1,510,000
Gain on sale of airplane	(529,000)
Deferred compensation, restricted stock	95,000	0
Changes in assets and liabilities
Accounts receivable	806,000	(1,161,000)
Income tax receivable	27,000	219,000
Inventories	293,000	(441,000)
Prepaid expenses and other current assets	(408,000)	(281,000)
Accounts payable	(261,000)	(280,000)
Customer deposits	93,000	1,029,000
Accrued liabilities	150,000	865,000
Gaming facility mandated payment	6,000	16,000
Income tax payable	1,300,000
Other current liabilities	108,000	129,000
Net cash provided by operating activities	9,326,000	4,984,000
CASH FLOWS FROM INVESTING ACTIVITIES
Capital expenditures	(677,000)	(329,000)
Proceeds from sale of airplane	975,000
Net cash provided by (used in) investing activities	298,000	(329,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of promissory notes, net		(1,717,000)
Repayments of long-term debt	(997,000)	(809,000)
Reduction of finance lease liability	(478,000)	(360,000)
Repurchase of common stock	(138,000)	(150,000)
Net cash used in financing activities	(1,613,000)	(3,036,000)
NET INCREASE IN CASH	8,011,000	1,619,000
CASH, beginning of period	9,014,000	7,353,000
CASH, end of period	17,025,000	8,972,000
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid	2,183,000	126,000
Income taxes paid	259,000	105,000
NON CASH INVESTING AND FINANCING ACTIVITY
Finance lease right-of-use assets and finance lease liability	$ 41,981,000

Note 1

Note 1	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. 10 8 X not 10 April 30, 2019 three six October 31, 2019 not may April 30, 2020 Certain reclassifications within the condensed financial statement captions have been made to maintain consistency in presentation between years. These reclassifications have no

Note 2 - Net Income Per Share

Note 2 - Net Income Per Share	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	2. 260 260, three six October 31, 2019 67,954,200

Note 3 - Revenue Recognition

Note 3 - Revenue Recognition	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3. May 1, 2018, 606, Under ASC 606, five 1 Identify the contract, or contracts, with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. 2 Identification of the performance obligations in the contract At contract inception, an entity shall assess the goods or services promised in a contract with a customer and shall identify as a performance obligation each promise to transfer to the customer. Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third not 3 Determination of the transaction price The transaction price is the amount that an entity allocates to the performance obligations identified in the contract and, therefore, represents the amount of revenue recognized as those performance obligations are satisfied. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The transaction price is the amount that an entity allocates to the performance obligations identified in the contract and, therefore, represents the amount of revenue recognized as those performance obligations are satisfied. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. 4 Allocation of the transaction price to the performance obligations in the contract Once a contract and associated performance obligations have been identified and the transaction price has been determined, ASC 606 5 Recognition of revenue when, or as, we satisfy a performance obligation Revenue is recognized when or as performance obligations are satisfied by transferring control of a promised good or service to a customer. Control transfers either over time or at a point in time. Revenue is recognized when control of the promised services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. Aircraft modifications are performed under fixed-price contracts. Revenue from fixed-priced contracts are recognized on the percentage-of-completion method, measured by the direct labor incurred compared to total estimated direct labor. Revenue from Avionics products are recognized when shipped. Payment for these Avionics products is due within 30 Regarding warranties and returns, our products are special order and are not may not Gaming revenue is the gross gaming win as reported by the Kansas Lottery casino reporting systems, less the mandated payments by and for the State of Kansas. Electronic games-slots and table games revenue is the aggregate of gaming wins and losses. Liabilities are recognized for chips and "ticket-in, ticket-out" coupons in the customers' possession, and for accruals related to anticipated payout of progressive jackpots. Progressive gaming machines, which contain base jackpots that increase at a progressive rate based on the number of coins played, are deducted from revenue as the value of jackpots increase. Food, beverage, and other revenue is recorded when the service is received and paid.

Note 4 - Use of Estimates

Note 4 - Use of Estimates	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Use of Estimates [Text Block]	4. may

Note 5 - Inventories

Note 5 - Inventories	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Inventory Disclosure [Text Block]	5. first first Inventory obsolescence is examined on a regular basis. When determining our estimate of obsolescence, we consider inventory that has been inactive for five October 31, 2019 April 30, 2019 $718 $718

Note 6 - Research and Developme

Note 6 - Research and Development	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Research, Development, and Computer Software Disclosure [Text Block]	6. six October 31, 2019 2018 $1,180 $620

Note 7 - Debt

Note 7 - Debt	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Debt Disclosure [Text Block]	7. October 31, 2019 $5,000. October 31, 2019 $5,000 first second At October 31, 2019 one 6.25% $1,976 January 2023. At October 31, 2019 one $233 6.25% June 2024. At October 31, 2019 one $52 4.5% April 2022. At October 31, 2019 one $716 4.89% May 2020. We are not October 31, 2019 We believe that our current banks will provide the necessary capital for our business operations. However, we continue to maintain contact with other banks that have an interest in funding our working capital needs to continue our growth in operations in 2020

Note 8 - Other Assets

Note 8 - Other Assets	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	8. $5,500 $5,646 $1,417 $912. $5,500 December 2024. 12. three fifteen

Note 9 - Stock Options and Ince

Note 9 - Stock Options and Incentive Plans	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	9. In November 2016, 2016 may 12.5 On April 12, 2019, 2.5 April 11, 2024. $0.38 $950. $950 five No For the six October 31, 2019 October 31, 2018 $95 $0,

Note 10 - Stock Repurchase Prog

Note 10 - Stock Repurchase Program	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Treasury Stock [Text Block]	10. The Board of Directors approved a stock purchase program authorizing the repurchase of up to $4,000 May 1, 2021. The table below provides information with respect to common stock purchases by the Company through October 31, 2019 Period Total Number of Shares Purchased Average Price Paid per Share Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs Approximate Dollar Value of Shares That May Yet Be Purchased Under the Plans or Programs Program authorization $ 500 Shares purchased in prior periods 138,953 $ 0.25 138,953 $ 465 Quarter ended January 31, 2018 (a) 536,058 $ 0.26 536,058 $ 326 Quarter ended April 30, 2018 (a) 178,526 $ 0.25 178,526 $ 281 Increase in program authorization April 2018 (b) - $ - - $ 531 Quarter ended July 31, 2018 (a) 25,277 $ 0.26 25,277 $ 525 Quarter ended October 31, 2018 (a) 480,805 $ 0.30 480,805 $ 381 Quarter ended January 31, 2019 (a) 186,727 $ 0.34 186,727 $ 317 Quarter ended April 30, 2019 (a) 580,705 $ 0.38 580,705 $ 94 Increase in program authorization April 2019 (c) - $ - - $ 1,569 Quarter ended July 31, 2019 (a) 120,821 $ 0.35 120,821 $ 1,526 Increase in program authorization October 2019 (d) - $ - - $ 3,301 Quarter ended October 31, 2019 (a) 206,050 $ 0.46 206,050 $ 3,206 Total 2,453,922 $ 0.32 2,453,922 (a) These shares of common stock purchased were purchased through a private transaction (b) Board of Directors increased program authorization from $500 $750 (c) Board of Directors increased program authorization from $750 $2,225 (d) Board of Directors increased program authorization from $2,225 $4,000

Note 11 - Finance Lease Right-o

Note 11 - Finance Lease Right-of-use	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Lessee, Finance Leases [Text Block]	11. On May 1, 2019, 2016 02 842. 2016 02 We lease the casino as well as hangar and office space with initial lease terms of two five twenty-five fifty October 31, 2019 Right-of-use assets $ 43,680 Less accumulated depreciation 1,404 Total $ 42,276 Future minimum lease payments for assets under capital leases at October 31, 2019 2020 $ 5,208 2021 5,240 2022 5,254 2023 5,307 2024 5,308 Thereafter 59,061 Total minimum lease payments 85,378 Less amount representing interest 42,177 Present value of net minimum lease payments 43,201 Less current maturities of finance lease liability 1,118 Finance lease liability, net of current maturities $ 42,083 The adoption of ASU 2016 02 six October 31, 2019 Increase in depreciation $ 1,393 Increase in interest expense 2,074 Decrease in rent expense (2,550 ) Decrease in net income for the six months ended October 31, 2019 $ 917

Note 12 - Subsequent Events

Note 12 - Subsequent Events	6 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	12. Subsequent to October 31, 2019, December 15, 2024, 2039, 15 $9.6 December 14, 2024 $1.0 December 15, 2024 December 14, 2039. 15 two The contract obligation for the expenditures defined in the amendment over the remaining life of the current management contract and the renewal contract total $24.6 2020. The Company evaluated its October 31, 2019 not one

Note 10 - Stock Repurchase Pr_2

Note 10 - Stock Repurchase Program (Tables)	6 Months Ended
	Oct. 31, 2019
Notes Tables
Class of Treasury Stock [Table Text Block]	Period Total Number of Shares Purchased Average Price Paid per Share Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs Approximate Dollar Value of Shares That May Yet Be Purchased Under the Plans or Programs Program authorization $ 500 Shares purchased in prior periods 138,953 $ 0.25 138,953 $ 465 Quarter ended January 31, 2018 (a) 536,058 $ 0.26 536,058 $ 326 Quarter ended April 30, 2018 (a) 178,526 $ 0.25 178,526 $ 281 Increase in program authorization April 2018 (b) - $ - - $ 531 Quarter ended July 31, 2018 (a) 25,277 $ 0.26 25,277 $ 525 Quarter ended October 31, 2018 (a) 480,805 $ 0.30 480,805 $ 381 Quarter ended January 31, 2019 (a) 186,727 $ 0.34 186,727 $ 317 Quarter ended April 30, 2019 (a) 580,705 $ 0.38 580,705 $ 94 Increase in program authorization April 2019 (c) - $ - - $ 1,569 Quarter ended July 31, 2019 (a) 120,821 $ 0.35 120,821 $ 1,526 Increase in program authorization October 2019 (d) - $ - - $ 3,301 Quarter ended October 31, 2019 (a) 206,050 $ 0.46 206,050 $ 3,206 Total 2,453,922 $ 0.32 2,453,922

Note 11 - Finance Lease Right_2

Note 11 - Finance Lease Right-of-use (Tables)	6 Months Ended
	Oct. 31, 2019
Notes Tables
Lessee, Finance Lease, Right of Use Assets [Table Text Block]	October 31, 2019 Right-of-use assets $ 43,680 Less accumulated depreciation 1,404 Total $ 42,276
Finance Lease, Liability, Maturity [Table Text Block]	2020 $ 5,208 2021 5,240 2022 5,254 2023 5,307 2024 5,308 Thereafter 59,061 Total minimum lease payments 85,378 Less amount representing interest 42,177 Present value of net minimum lease payments 43,201 Less current maturities of finance lease liability 1,118 Finance lease liability, net of current maturities $ 42,083
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Increase in depreciation $ 1,393 Increase in interest expense 2,074 Decrease in rent expense (2,550 ) Decrease in net income for the six months ended October 31, 2019 $ 917

Note 2 - Net Income Per Share (

Note 2 - Net Income Per Share (Details Textual) - shares	3 Months Ended	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	67,954,200	67,954,200

Note 5 - Inventories (Details T

Note 5 - Inventories (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2019	Apr. 30, 2019
Duration During Which Inventory If Inactive Taken as Obsolete	5 years
Inventory Valuation Reserves, Ending Balance	$ 718	$ 718

Note 6 - Research and Develop_2

Note 6 - Research and Development (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Research and Development Expense, Total	$ 1,180,000	$ 620

Note 7 - Debt (Details Textual)

Note 7 - Debt (Details Textual) $ in Thousands	Oct. 31, 2019USD ($)
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 5,000
Notes Collateralized by Aircraft Security Agreements, Due January 2023 [Member]
Number of Notes	1
Debt Instrument, Interest Rate, Stated Percentage	6.25%
Notes Payable, Total	$ 1,976
Note Collateralized by Real Estate Due June 2024 [Member]
Number of Notes	1
Debt Instrument, Interest Rate, Stated Percentage	6.25%
Notes Payable, Total	$ 233
Note Collateralized by Equipment Due April 2022 [Member]
Number of Notes	1
Debt Instrument, Interest Rate, Stated Percentage	4.50%
Notes Payable, Total	$ 52
Note Collateralized by BNSC's Assets and Compensation due under State Management Contract Due May 2020 [Member]
Number of Notes	1
Debt Instrument, Interest Rate, Stated Percentage	4.89%
Notes Payable, Total	$ 716

Note 8 - Other Assets (Details

Note 8 - Other Assets (Details Textual) $ in Thousands	6 Months Ended
	Oct. 31, 2019USD ($)
Other Assets, Miscellaneous, Total	$ 912
Kansas Expanded Lottery Act Contract Privilege [Member]
Other Intangible Assets, Net	5,500
Intangible Gaming Support Items [Member]
Other Intangible Assets, Net	$ 5,646
Finite-Lived Intangible Asset, Useful Life	3 years
JET Autopilot Intellectual Property [Member]
Other Intangible Assets, Net	$ 1,417
Finite-Lived Intangible Asset, Useful Life	15 years

Note 9 - Stock Options and In_2

Note 9 - Stock Options and Incentive Plans (Details Textual) - USD ($) $ / shares in Units, shares in Thousands	Apr. 12, 2019	Oct. 31, 2019	Oct. 31, 2018	Nov. 30, 2016
Share-based Payment Arrangement, Noncash Expense, Total		$ 95,000	$ 0
Butler National Corporation 2016 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				12,500
Stock Issued During Period, Value, Restricted Stock Award, Gross	$ 950,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0
Butler National Corporation 2016 Equity Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	2,500
Share Price	$ 0.38
Deferred Compensation Equity, Ending Balance	$ 950,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years

Note 10 - Stock Repurchase Pr_3

Note 10 - Stock Repurchase Program (Details Textual) - USD ($) $ in Thousands	Oct. 31, 2019	Oct. 01, 2019	Apr. 30, 2019	Apr. 01, 2019	Apr. 30, 2018	Apr. 01, 2018
Stock Repurchase Program, Authorized Amount	$ 4,000	$ 2,225	$ 2,225	$ 750	$ 750	$ 500

Note 10 - Stock Repurchase Pr_4

Note 10 - Stock Repurchase Program - Schedule of Stock Purchases (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended						3 Months Ended															18 Months Ended	42 Months Ended
	Oct. 31, 2019		Apr. 30, 2019		Apr. 30, 2018		Oct. 31, 2019	Jul. 31, 2019	[1]	Apr. 30, 2019	[1]	Jan. 31, 2019	[1]	Oct. 31, 2018	[1]	Jul. 31, 2018	[1]	Apr. 30, 2018	[1]	Jan. 31, 2018	[1]	Oct. 31, 2017	Oct. 31, 2019	Dec. 31, 2016
Approximate Dollar Value of Shares That May Yet Be Purchased Under the Plan or Programs	$ 3,206		$ 94	[1]	$ 281	[1]	$ 3,206	$ 1,526		$ 94		$ 317		$ 381		$ 525		$ 281		$ 326		$ 465	$ 3,206	$ 500
Number of Shares Purchased (in shares)							206,050	120,821		580,705		186,727		480,805		25,277		178,526		536,058		138,953	2,453,922
Average Price Paid per Share (in dollars per share)							$ 0.46	$ 0.35		$ 0.38		$ 0.34		$ 0.30		$ 0.26		$ 0.25		$ 0.26		$ 0.25	$ 0.32
Number of Shares Purchased as Part of Publicly Announced Plans or Programs (in shares)							206,050	120,821		580,705		186,727		480,805		25,277		178,526		536,058		138,953	2,453,922
Increase in program authorization, Approximate Dollar Value of Shares That May Yet Be Purchased Under the Plan or Programs	$ 3,301	[2]	$ 1,569	[3]	$ 531	[4]
[1]	These shares of common stock purchased were purchased through a private transaction.
[2]	Board of Directors increased program authorization from $2,225 to $4,000
[3]	Board of Directors increased program authorization from $750 to $2,225
[4]	Board of Directors increased program authorization from $500 to $750

Note 11 - Finance Lease Right_3

Note 11 - Finance Lease Right-of-use (Details Textual)	Oct. 31, 2019
Casino, Hangar, and Office Space, Three [Member]
Lessee, Finance Lease, Term of Contract	25 years
Casino, Hangar, and Office Space, Four [Member]
Lessee, Finance Lease, Term of Contract	50 years
Casino, Hangar, and Office Space, One [Member]
Lessee, Finance Lease, Term of Contract	2 years
Casino, Hangar, and Office Space, Two [Member]
Lessee, Finance Lease, Term of Contract	5 years

Note 11 - Finance Lease Right_4

Note 11 - Finance Lease Right-of-use - Finance Lease Right-of-use Assets (Details) - USD ($) $ in Thousands	Oct. 31, 2019	Apr. 30, 2019
Right-of-use assets	$ 43,680	$ 1,699
Less accumulated depreciation	1,404
Total	$ 42,276

Note 11 - Finance Lease Right_5

Note 11 - Finance Lease Right-of-use - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Oct. 31, 2019	Apr. 30, 2019
2020	$ 5,208
2021	5,240
2022	5,254
2023	5,307
2024	5,308
Thereafter	59,061
Total minimum lease payments	85,378
Less amount representing interest	42,177
Present value of net minimum lease payments	43,201
Less current maturities of finance lease liability	1,118	$ 8
Finance lease liability, net of current maturities	$ 42,083	$ 1,689

Note 11 - Finance Lease Right_6

Note 11 - Finance Lease Right-of-use - Adoptiong of ASU 2016-02 (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Oct. 31, 2019	Oct. 31, 2018
Increase in depreciation	$ 1,276	$ 395	$ 2,515	$ 783
Increase in interest expense	1,087	55	2,184	124
Decrease in net income for the six months ended October 31, 2019	$ (2,230)	$ (1,721)	(4,291)	$ (2,230)
Accounting Standards Update 2016-02 [Member]
Increase in depreciation			1,393
Increase in interest expense			2,074
Decrease in rent expense			(2,550)
Decrease in net income for the six months ended October 31, 2019			$ 917

Note 12 - Subsequent Events (De

Note 12 - Subsequent Events (Details Textual) - USD ($) $ in Millions	1 Months Ended	60 Months Ended
	Dec. 13, 2019	Dec. 14, 2024
BNSC via BHCMC [Member] | Professional Services [Member] | Forecast [Member]
Payments to Acquire Productive Assets, Total		$ 9.6
BNSC via BHCMC [Member] | Professional Services [Member] | Subsequent Event [Member]
Management Contract, Renewal Term	15 years
Payments to Acquire Productive Assets, Annual Expenditure	$ 1
Contract Obligations For Capital Expenditures	$ 24.6
State of Kansas [Member] | Subsequent Event [Member]
Increase (Decrease), Share of Gaming Revenue, Percent, Expected	2.00%