Butler National (BUKS) 10-K 31 Jul 23 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2023	Jul. 31, 2023	Oct. 31, 2022
Document Information [Line Items]
Entity Central Index Key	0000015847
Entity Registrant Name	BUTLER NATIONAL CORP
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Apr. 30, 2023
Document Transition Report	false
Entity File Number	0-1678
Entity Incorporation, State or Country Code	KS
Entity Tax Identification Number	41-0834293
Entity Address, Address Line One	One Aero Plaza
Entity Address, City or Town	New Century
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	66031
City Area Code	913
Local Phone Number	780-9595
Title of 12(b) Security	Common Stock $.01 Par Value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 39,075,606
Entity Common Stock, Shares Outstanding		68,727,900
No Trading Symbol Flag	true
Auditor Name	RBSM LLP
Auditor Location	Las Vegas, NV
Auditor Firm ID	87

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
CURRENT ASSETS:
Cash	$ 21,997	$ 12,487
Accounts receivable, net	3,793	3,636
Inventory, net	8,947	8,872
Contract asset	1,893	1,470
Prepaid expenses and other current assets	3,532	1,361
Total current assets	40,162	27,826
LEASE RIGHT-TO-USE ASSET, net	3,081	2,728
PROPERTY, PLANT AND EQUIPMENT, net	59,067	58,846
SUPPLEMENTAL TYPE CERTIFICATES (net of accumulated amortization of $10,603 at April 30, 2023 and $9,336 at April 30, 2022)	8,722	8,018
OTHER ASSETS:
Other assets (net of accumulated amortization of $12,290 at April 30, 2023 and $11,575 at April 30, 2022)	1,401	1,621
Deferred tax asset, net	1,473	1,770
Total other assets	2,874	3,391
Total assets	113,906	100,809
CURRENT LIABILITIES:
Accounts payable	5,320	2,773
Current maturities of long-term debt	4,987	5,165
Current maturities of lease liability	145	106
Contract liability	6,031	820
Gaming facility mandated payment	1,730	1,630
Compensation and compensated absences	6,722	1,911
Income tax payable	228	1,049
Other current liabilities	214	211
Total current liabilities	25,377	13,665
Long-term debt, net of current maturities	38,418	43,411
Lease liability, net of current maturities	3,330	2,899
Total long-term liabilities	41,748	46,310
Total liabilities	67,125	59,975
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Common stock, par value $.01: Authorized 100,000,000 shares, issued 80,871,211 shares, and outstanding 76,891,689 shares at April 30, 2023 and issued 80,348,572 shares, and outstanding 76,458,146 shares at April 30, 2022	808	803
Capital contributed in excess of par	13,647	12,160
Treasury stock at cost, 3,979,522 shares at April 30, 2023 and 3,890,426 shares at April 30, 2022	(2,138)	(2,077)
Retained earnings	34,464	29,948
Total stockholders' equity	46,781	40,834
Total liabilities and stockholders' equity	113,906	100,809
Preferred Class A [Member]
STOCKHOLDERS' EQUITY:
Preferred stock	0	0
Preferred Class B [Member]
STOCKHOLDERS' EQUITY:
Preferred stock	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Supplemental type certificates, accumulated amortization	$ 10,603	$ 9,336
Other assets, accumulated amortization	$ 12,290	$ 11,575
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, authorized (in shares)	100,000,000	100,000,000
Common stock, issued (in shares)	80,871,211	80,348,572
Common stock, outstanding (in shares)	76,891,689	76,458,146
Treasury stock, shares (in shares)	3,979,522	3,890,426
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%	6%
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

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
REVENUES:
Revenues	$ 75,182	$ 71,517
COSTS AND EXPENSES:
Marketing and advertising	5,246	5,117
General, administrative and other	19,979	13,876
Total costs and expenses	66,528	55,388
OPERATING INCOME	8,654	16,129
OTHER INCOME (EXPENSE):
Interest expense	(2,743)	(2,689)
Forgiveness of debt	0	2,001
Gain on sale of airplanes	410	75
Gain on sale of building	69	0
Other	137	0
Total other expense	(2,127)	(613)
INCOME BEFORE INCOME TAXES	6,527	15,516
PROVISION FOR INCOME TAXES
Provision for income taxes	1,714	3,102
Deferred income tax	297	174
NET INCOME	4,516	12,240
Net income attributable to noncontrolling interest in BHCMC, LLC	0	(1,872)
NET INCOME ATTRIBUTABLE TO BUTLER NATIONAL CORPORATION	$ 4,516	$ 10,368
BASIC EARNINGS PER COMMON SHARE ATTRIBUTABLE TO BUTLER NATIONAL CORPORATION (in dollars per share)	$ 0.06	$ 0.14
WEIGHTED AVERAGE SHARES USED IN PER SHARE CALCULATION (in shares)	76,456,631	75,340,131
DILUTED EARNINGS PER COMMON SHARE ATTRIBUTABLE TO BUTLER NATIONAL CORPORATION (in dollars per share)	$ 0.06	$ 0.14
WEIGHTED AVERAGE SHARES USED IN PER SHARE CALCULATION (in shares)	76,456,631	75,340,131
Professional Services [Member]
REVENUES:
Revenues	$ 38,041	$ 37,191
COSTS AND EXPENSES:
Cost of services and products	15,449	13,961
Aerospace Products [Member]
REVENUES:
Revenues	37,141	34,326
COSTS AND EXPENSES:
Cost of services and products	$ 25,854	$ 22,434

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Apr. 30, 2021	79,070,382		3,703,633
Balance at Apr. 30, 2021	$ 790	$ 16,900	$ (1,909)	$ 19,580	$ 35,361	$ 6,018	$ 41,379
Issuance of stock to benefit plan (in shares)	1,328,190		0				1,328,190
Issuance of stock to benefit plan	$ 13	794	$ 0	0	807	0	$ 807
Stock repurchase (in shares)	0		186,793
Stock repurchase	$ 0	0	$ (168)	0	(168)	0	(168)
Purchase of non-controlling interest in BHCMC, LLC	$ 0	(6,119)	$ 0	0	(6,119)	(7,890)	(14,009)
Deferred compensation, restricted stock (in shares)	(50,000)		0
Deferred compensation, restricted stock	$ 0	585	$ 0	0	585	0	585
Net Income	0	0	0	10,368	10,368	1,872	12,240
Deferred compensation, restricted stock	$ 0	(585)	$ 0	0	(585)	0	(585)
Balance (in shares) at Apr. 30, 2022	80,348,572		3,890,426
Balance at Apr. 30, 2022	$ 803	12,160	$ (2,077)	29,948	40,834	0	$ 40,834
Issuance of stock to benefit plan (in shares)	997,639		0				997,639
Issuance of stock to benefit plan	$ 9	774	$ 0	0	783	0	$ 783
Stock repurchase (in shares)	0		89,096
Stock repurchase	$ 0	0	$ (61)	0	(61)	0	(61)
Deferred compensation, restricted stock (in shares)	(875,000)		0
Deferred compensation, restricted stock	$ 8	(365)	$ 0	0	(357)	0	(357)
Net Income	$ 0	0	$ 0	4,516	4,516	0	4,516
Stock award to director (in shares)	400,000		0
Stock award to director	$ 4	348	$ 0	0	352	0	352
Deferred compensation, restricted stock	$ (8)	365	$ 0	0	357	0	357
Balance (in shares) at Apr. 30, 2023	80,871,211		3,979,522
Balance at Apr. 30, 2023	$ 808	$ 13,647	$ (2,138)	$ 34,464	$ 46,781	$ 0	$ 46,781

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 4,516	$ 12,240
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	5,898	5,281
Forgiveness of debt	0	(2,001)
Stock issued for benefit plan	783	807
Stock awarded to director	352	0
Deferred income tax expense	297	174
Gain on sale of airplane	(410)	(75)
Gain on sale of building	(69)	0
Deferred compensation, restricted stock	357	585
Changes in operating assets and liabilities:
Accounts receivable	(157)	(1,675)
Inventory	(75)	(304)
Contract asset	(423)	(1,049)
Prepaid expenses and other assets	(2,171)	141
Accounts payable	2,547	880
Contract liability	5,211	(4,978)
Lease liability	188	148
Accrued liabilities	4,811	49
Gaming facility mandated payment	100	172
Income tax payable	(821)	837
Other liabilities	3	(54)
Net cash provided by operating activities	20,937	11,178
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(6,510)	(9,579)
Proceeds from sale of airplane	410	75
Proceeds from sale of building	164	0
Net cash used in investing activities	(5,936)	(9,504)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings of long-term debt	0	1,262
Repayments of long-term debt	(5,171)	(4,388)
Payments on right-to-use liability	(259)	(256)
Repurchase of common stock	(61)	(168)
Net cash used in financing activities	(5,491)	(11,209)
NET INCREASE (DECREASE) IN CASH	9,510	(9,535)
CASH, beginning of year	12,487	22,022
CASH, end of year	21,997	12,487
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid	2,752	2,684
Income taxes paid	2,536	2,265
NON CASH INVESTING AND FINANCING ACTIVITY:
Notes receivable forgiven as part of purchase of noncontrolling interest in BHCMC, LLC	0	780
Deferred tax asset relating to the purchase of noncontrolling interest in BHCMC, LCC	0	2,344
Purchase of noncontrolling interest - note receivable and other liabilities	0	6,350
Lease right-to-use assets purchased	541	247
Lease liability for purchase of assets under lease	541	0
Notes Payable to Bank [Member]
NON CASH INVESTING AND FINANCING ACTIVITY:
Secured notes payable	0	7,914
BHCMC, LLC [Member]
CASH FLOWS FROM FINANCING ACTIVITIES:
Purchase of noncontrolling interest in BHCMC, LLC	$ 0	$ (7,659)

Note 1 - Nature of Operations,

Note 1 - Nature of Operations, Organization and Significant Accounting Policies	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. NATURE OF OPERATIONS, ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements include the accounts of Butler National Corporation (BNC) and its wholly-owned active subsidiaries, Avcon Industries, Inc., BCS Design, Inc., Butler National Service Corporation, Butler National Corporation-Tempe, Butler Avionics, Inc., Butler National, Inc., Butler Temporary Services, Inc., Kansas International Corporation, Kansas International DDC, LLC, and BHCMC, LLC (collectively, The Company). These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. All amounts are in thousands, except share and par values, unless otherwise noted. All significant intercompany balances and transactions have been eliminated in consolidation. The fiscal year end of the Company is April 30. Avcon Industries, Inc. modifies business category aircraft at its Newton, Kansas facility. Modifications can include passenger-to-freighter configuration, addition of aerial photography capability, ISR modifications, and stability enhancing modifications. Butler Avionics, Inc. sells, installs and repairs avionics equipment (airplane radio equipment and flight control systems). Butler National, Inc. acquires airplanes, principally Learjets, to refurbish and sell. Butler Temporary Services, Inc. processes company payroll. Kansas International Corporation and Kansas International DDC, LLC own property. Butler National Corporation-Tempe is primarily engaged in the manufacture of electronics for weapon control systems used by the military. Butler National Service Corporation is a management consulting and administrative services firm providing business planning and financial coordination to Indian tribes interested in owning and operating casinos under the terms of the Indian Gaming Regulatory Act of 1988. SIGNIFICANT ACCOUNTING POLICIES: a) Accounts receivable: Accounts receivable are carried on a gross basis, with no not no b) Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Future events and their effects cannot be determined with certainty. Therefore, the determination of estimates requires the exercise of judgment. Actual results could differ from those estimates, and any such differences may c) Inventories: Inventories are priced at the lower of cost, determined on a 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 d) Property and Related Depreciation: Machinery and equipment are recorded at cost and depreciated over their estimated useful lives. Depreciation is provided on a straight-line basis. Description Estimated useful life Building and improvements 39 years or the shorter of the estimated useful life of the asset or the underlying lease term Aircraft 5 years Machinery and equipment 5 years Office furniture and fixtures 5 years Leasehold improvements Shorter of the estimated useful life of the asset or the underlying lease term Maintenance and repairs are charged to expense as incurred. The cost and accumulated depreciation of assets retired are removed from the accounts and any resulting gains or losses are reflected as income or expense. e) Long-Lived Assets: The Company accounts for its long-lived assets in accordance with ASC Topic 360 10, 360 10 may no f) Other Assets: Our other asset account includes assets of $5,500 related to the Kansas Expanded Lottery Act Management Contract privilege fee, $6,646 of gaming equipment we were required to pay for ownership by the State of Kansas Lottery, and JET autopilot intellectual property of $1,417, and miscellaneous other assets of $128. BHCMC expects the $5,500 December 2024. December 15, 2024, 2039, 15 three April 30, 2023 2022 Other assets net values are as follows: (dollars in thousands) 2023 2022 Privilege fee $ 5,500 $ 5,500 Less amortized costs 4,795 4,372 Privilege fee balance $ 705 $ 1,128 Intangible gaming equipment $ 6,646 $ 6,151 Less amortized costs 6,078 5,868 Intangible gaming equipment balance $ 568 $ 283 JET autopilot intellectual property $ 1,417 $ 1,417 Less amortized costs 1,417 1,335 JET autopilot intellectual property balance $ - $ 82 g) Supplemental Type Certificates: Supplemental Type Certificates (STCs) are authorizations granted by the Federal Aviation Administration (FAA) for specific modification of a certain aircraft. The STC authorizes us to perform modifications, installations, and assemblies on applicable customer-owned aircraft. Costs incurred to obtain STCs are capitalized and subsequently amortized over seven April 30, 2023 2022 h) Revenue Recognition: ASC Topic 606, Under ASC 606, five 1 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 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 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 Once a contract and associated performance obligations have been identified and the transaction price has been determined, ASC 606 5 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 unless modified with a change order. Significant payment terms are generally included in these contracts, requiring a 30% 50% one Revenue from Aircraft Avionics and Special Mission Electronics are recognized when shipped. Payment for these Avionics products is due within 30 days of the invoice date after shipment. 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. Effective September 1, 2022, i) Fair Value Measurements: Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. Assets and liabilities recorded at fair value are measured and classified in accordance with a three Level 1 Level 2 not Level 3 no The fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. For certain financial instruments, including cash and cash equivalents, short-term investments, accounts receivable, marketable securities, notes payable, and accounts payable, the carrying amounts approximate fair value. We do not We measure certain other instruments, including stock-based compensation awards settled in the stock also at fair value. The determination of fair value involves the use of appropriate valuation methods and relevant inputs into valuation models. j) Slot Machine Jackpots: If the casino is not No k) Gaming Facility Mandated Payment: Boothill Casino is contractually obligated to pay its proportionate share of certain expenses incurred by the Kansas Lottery Commission and the Kansas Racing and Gaming Commission, which amounted t o $2,224 and $1,968 April 30, 2023 2022 l) Advanced Payments and Billings in Excess of Costs Incurred: We receive advances, performance-based payments and progress payment from customers which may m) Earnings Per Share: Earnings per common share is based on the weighted average number of common shares outstanding during the year. The computation of the Company basic and diluted earnings per common share is as follows: (in thousands, except share and per share data) 2023 2022 Net income attributable to Butler National Corporation $ 4,516 $ 10,368 Weighted average common shares outstanding 76,456,631 75,340,131 Dilutive effect of non-qualified stock option plans - - Weighted average common shares outstanding, assuming dilution 76,456,631 75,340,131 Potential common shares if all options were exercised and shares issued 76,456,631 75,340,131 Basic earnings per common share $ 0.06 $ 0.14 Diluted earnings per common share $ 0.06 $ 0.14 n) Stock-based Compensation: The Company accounts for stock-based compensation under ASC 718, Accounting for Stock-Based Compensation o) Income Taxes: The Company utilizes ASC 740, not p) Cash and Cash Equivalents: Cash and cash equivalents consist primarily of cash and investments in a money market fund. We consider all highly liquid investments with an original maturity of three may April 30, 2023 2022 q) Concentration of Credit Risk: We extend credit to customers based on an evaluation of their financial condition and collateral is not r) Research and Development: We invested in research and development activities. The amount invested in the year ended April 30, 2023 2022 s) Reclassifications: Certain reclassifications within the financial statement captions have been made to maintain consistency in presentation between years. These reclassifications have no

Note 2 - Disaggregation of Reve

Note 2 - Disaggregation of Revenue	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Disaggregation of Revenue [Text Block]	2. DISAGGREGATION OF REVENUE: In the following table, revenue is disaggregated by primary geographical market, major product line, and timing of revenue recognition. Year Ended April 30, 2023 Professional Services Aerospace Products Total Geographical Markets North America $ 38,041 $ 30,503 $ 68,544 Europe - 1,095 1,095 Middle East - 4,614 4,614 Asia and Other - 929 929 $ 38,041 $ 37,141 $ 75,182 Major Product Lines Casino Gaming Revenue $ 30,564 $ - $ 30,564 Sportsbook Revenue 2,738 - 2,738 Casino Non-Gaming Revenue 4,456 - 4,456 Professional Services 283 - 283 Aircraft Modification - 24,016 24,016 Aircraft Avionics - 2,324 2,324 Special Mission Electronics - 10,801 10,801 $ 38,041 $ 37,141 $ 75,182 Contract Types / Revenue Recognition Timing Percentage of completion contracts $ - $ 22,500 $ 22,500 Goods or services transferred at a point of sale 38,041 14,641 52,682 $ 38,041 $ 37,141 $ 75,182 Year Ended April 30, 2022 Professional Services Aerospace Products Total Geographical Markets North America $ 37,191 $ 29,258 $ 66,449 Europe - 2,803 2,803 Middle East - 934 934 Asia and Other - 1,331 1,331 $ 37,191 $ 34,326 $ 71,517 Major Product Lines Casino Gaming Revenue $ 32,455 $ - $ 32,455 Sportsbook Revenue - - - Casino Non-Gaming Revenue 4,358 - 4,358 Professional Services 378 - 378 Aircraft Modification - 21,399 21,399 Aircraft Avionics - 2,373 2,373 Special Mission Electronics - 10,554 10,554 $ 37,191 $ 34,326 $ 71,517 Contract Types / Revenue Recognition Timing Percentage of completion contracts $ - $ 19,507 $ 19,507 Goods or services transferred at a point of sale 37,191 14,819 52,010 $ 37,191 $ 34,326 $ 71,517

Note 3 - Accounts Receivable, N

Note 3 - Accounts Receivable, Net, Contract Asset and Contract Liability	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Text Block]	3. ACCOUNTS RECEIVABLE, NET, CONTRACT ASSET AND CONTRACT LIABILITY: Accounts Receivables, net, contract asset and contract liability were as follows (in thousands): 2023 2022 Accounts Receivable, net $ 3,793 $ 3,636 Contract Asset 1,893 1,470 Contract Liability 6,031 820 Accounts Receivables, net consist of $3,793 and $3,636 from customers as of April 30, 2023 April 30, 2022, April 30, 2023 2022 April 30, 2023 2022. 2023, 2023 not no 2023 2022. April 30, 2023 2024. 2023, 2023, April 30, 2022 2022, April 30, 2021,

Note 4 - Inventory

Note 4 - Inventory	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. INVENTORY Inventory is comprised of the following, net of the estimate for obsolete inventory of $275 at April 30, 2023 April 30, 2022. 2023 2022 Parts and raw material $ 5,704 $ 4,722 Work in process 3,194 4,080 Finished goods 49 70 Total Inventory, net of allowance $ 8,947 $ 8,872

Note 5 - Property, Plant, and E

Note 5 - Property, Plant, and Equipment	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment is comprised of the following: 2023 2022 Construction in progress $ - $ 6,417 Land 4,751 4,751 Building and improvements 47,867 40,962 Aircraft 8,515 8,719 Machinery and equipment 5,547 4,917 Office furniture and fixtures 13,881 11,826 Leasehold improvements 4,032 4,032 84,593 81,624 Accumulated depreciation (25,526 ) (22,778 ) Total property, plant and equipment $ 59,067 $ 58,846

Note 6 - Debt

Note 6 - Debt	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	6. DEBT: Principal amounts of debt at April 30, 2023 2022 Promissory Notes 2023 2022 Bank line of credit, available LOC $2.0 million interest at 8.4% due on demand, secured by a first and second position on all assets of the Company. - - $ - $ - Long-Term Debt Note payable, interest at 6.25 $ - $ 534 Note payable, interest at 6.25 158 181 Note payable, interest at Secured Overnight Financing Rate (SOFR) plus 1.75 March 2029 652 946 1,106 Note payable, interest at Secured Overnight Financing Rate (SOFR) plus 1.75 March 2029 702 434 507 Note payable, interest at 5.32 December 2027 19,250 30,916 32,667 Note payable, interest at 5.75 October 2026 10,173 12,721 Note payable, interest at 4.35 March 2029 358 1,046 1,197 Note payable, interest at 8.13 October 2025 41 44 52 43,717 48,965 Less: Origination fees 312 389 43,405 48,576 Less: Current maturities 4,987 5,165 $ 38,418 $ 43,411 Maturities of long-term debt are as follows: Year Ending April 30 Amount 2024 $ 5,008 2025 5,021 2026 5,201 2027 3,754 2028 2,172 Thereafter 22,561 $ 43,717 Financial and Other Covenants We are compliant with the covenants and obligations of each of our notes at April 30, 2023

Note 7 - Lease Right-to-use

Note 7 - Lease Right-to-use	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Lessee, Finance Leases [Text Block]	7. LEASE RIGHT-TO-USE: The Company accounts for its leases under ASU 2016 02 842. 2016 02 We lease the casino as well as hangar and office space with initial lease terms of two five fifty April 30, 2023 April 30, 2022 Finance lease right-to-use assets $ 3,781 $ 3,240 Less accumulated depreciation 700 512 Total $ 3,081 $ 2,728 Future minimum lease payments for assets under capital leases at April 30, 2023 2024 $ 263 2025 139 2026 116 2027 118 2028 120 Thereafter 12,828 Total minimum lease payments 13,584 Less amount representing interest 10,109 Present value of net minimum lease payments 3,475 Less current maturities of finance lease liability 145 Finance lease liability, net of current maturities $ 3,330 April 30, 2023 April 30, 2022 Finance lease cost: Amortization of right-of-use assets $ 188 $ 181 Interest on lease liabilities 188 148 Total finance lease cost $ 376 $ 329 April 30, 2023 April 30, 2022 Weighted average remaining lease term - Financing leases 46 years 45 years Weighted average discount rate - Financing leases 5.8 % 5.0 %

Note 8 - Purchase of Noncontrol

Note 8 - Purchase of Noncontrolling Interest	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	8. PURCHASE OF NONCONTROLLING INTEREST: On October 18, 2021, 100% The closing was effected pursuant to a Sale and Purchase Agreement for Preferred Member Interest Units between Seller and BNSC (“Purchase Agreement”). BNSC and Seller agreed to utilize an effective date for the Transaction of August 1, 2021. The Transaction purchase price was paid by a combination of available cash and an $8.0 million borrowing on a commercial loan with Academy Bank, N.A. (“Academy Bank”). BHCMC executed a Loan Modification Agreement with Academy, dated October 18, 2021 ( December 22, 2020, 2020 April 30, 2023, five October 18, 2026. The following table summarizes the purchase price and accounting of the transaction: Purchase Price Summary: Secured notes payable, net of financing costs $ 7,914 Forgiven note receivable from seller 780 Cash paid 7,659 Total $ 16,353 Accounting Summary: Capital contributed in excess of par $ 6,119 Book basis of the noncontrolling interest in BHCMC, LLC 7,890 Deferred tax asset related to step up in basis 2,344 Total $ 16,353

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	9. INCOME TAXES: Deferred taxes are determined based on the estimated future tax effects of differences between the financial statements and tax basis of assets and liabilities given the provision of the enacted tax laws. Significant components of the Company's deferred tax liabilities and assets as of April 30, 2023 2022 April 30, 2023 April 30, 2022 Deferred tax liabilities: Deferred compensation, restricted stock $ (166 ) $ (358 ) Total deferred tax liabilities (166 ) (358 ) Deferred tax assets: Depreciation and amortization 325 1,365 Research and development 738 - Accounts receivable allowance 55 55 Inventory and other allowances 74 65 Lease right-to-use 114 472 Compensation accruals 156 60 Jackpot reserves 177 111 Total deferred tax assets 1,639 2,128 Less valuation allowance - - Net deferred tax asset $ 1,473 $ 1,770 The reconciliation of the federal statutory income tax rate to the effective tax rate is as follows: April 30, 2023 April 30, 2022 Statutory federal income tax rate expense, net of noncontrolling interest 21.00 % 21.00 % State income tax, net of federal benefits 5.90 % 5.38 % Permanent tax 2.19 % -1.12 % Other 1.72 % -1.25 % 30.81 % 24.01 % Income tax expense: Deferred income tax $ 297 $ 174 Current income tax 1,714 3,102 Total income tax expense $ 2,011 $ 3,276 Current income tax expense of $1,714 and $3,102 are comprised of $1,238 and $2,279 in federal income tax and $476 and $823 in state income tax for the years ended April 30, 2023 2022 The Company believes that its income tax filing positions and deductions will be sustained on audit and does not The Company files income tax returns in the U.S. Federal jurisdiction and various state jurisdictions. The Company is no May 1, 2019 no

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Equity [Text Block]	10. STOCKHOLDERS' EQUITY: Common Stock Transactions During the year ended April 30, 2023 401 2016 During the year ended April 30, 2022 401

Note 11 - Stock Options and Inc

Note 11 - Stock Options and Incentive Plans	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	11. STOCK OPTIONS AND INCENTIVE PLANS: In November 2016, 2016 may On April 12, 2019, April 11, 2024. March 17, 2020, March 16, 2025. five July 2022, No April 30, 2023, April 30, 2022, April 30, 2023, not For the year ended April 30, 2023 2022 Number of Shares Weighted Average Grant Date Fair Value Total shares issued 7,900,000 $ 0.42 Forfeited, in prior periods (50,000 ) $ 0.40 Forfeited during the year ended April 30, 2022 (50,000 ) $ 0.40 Forfeited during the year ended April 30, 2023 (875,000 ) $ 0.40 Total 6,925,000 $ 0.43

Note 12 - Stock Repurchase Prog

Note 12 - Stock Repurchase Program	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Treasury Stock [Text Block]	12. STOCK REPURCHASE PROGRAM: The Board of Directors approved a stock purchase program authorizing the repurchase of up to $4,000 of its common stock. The program was established for the purpose of enabling Butler National Corporation (BNC) to flexibly repurchase its own shares in consideration of factors such as opportunities for strategic investment, BNC's financial condition and the price of its common stock as part of improving capital efficiency. The program is currently authorized through July 31, 2025. The table below provides information with respect to common stock purchases by the Company during the year ended April 30, 2023 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 $ 4,000 Shares purchased in prior periods 3,103,633 $ 0.38 3,103,633 $ 2,823 Quarter ended July 31, 2021 - $ - - $ 2,823 Quarter ended October 31, 2021 (a) 6,290 $ 0.62 6,290 $ 2,819 Quarter ended January 31, 2022 - $ - - $ 2,819 Quarter ended April 30, 2022 (a) 180,503 $ 0.91 180,503 $ 2,655 Quarter ended July 31, 2022 (a) 1,639 $ 0.84 1,639 $ 2,653 Quarter ended October 31, 2022 (a) 150 $ 0.70 150 $ 2,653 Quarter ended January 31, 2023 (a) 85,307 $ 0.68 85,307 $ 2,595 Quarter ended April 30, 2023 (a) 2,000 $ 0.68 2,000 $ 2,594 Total 3,379,522 $ 0.42 3,379,522 (a) These shares of common stock purchased were purchased through private transactions.

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	13. COMMITMENTS AND CONTINGENCIES Litigation: From time to time, we may not not of July 31, 2023, not

Note 14 - Related-party Transac

Note 14 - Related-party Transactions	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	14. RELATED-PARTY TRANSACTIONS: The Company paid consulting fees of $135 and $135 to David Hayden, a director of Butler National Corporation in fiscal year ended April 30, 2023 2022 respectively. The Company paid Edgar Law Firm, LLC, owned by John M. Edgar, a director of Butler National Corporation $113 and $214 in fiscal year ended April 30, 2023 2022 respectively. Included in accrued liabilities are $244 and $482 as of April 30, 2023 2022 , respectively, for amounts owed to Clark D. Stewart, former director and CEO, for accrued compensation. In fiscal 2023 , there were three 2023 and $292, $484 and $247, respectively, for fiscal 2022 . The policies and procedures for payment of goods and services for related transactions follow our normal course of business standards and require the necessary review and approval process as outlined in our Policies and Procedures manual and as set forth by our Compensation Committee.

Note 15 - 401(k) Profit Sharing

Note 15 - 401(k) Profit Sharing Plan	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	15. 401 PROFIT SHARING PLAN: We have a defined contribution plan authorized under Section 401 thirty may 2023 2022

Note 16 - Segment Reporting and

Note 16 - Segment Reporting and Sales by Major Customer	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	16. SEGMENT REPORTING AND SALES BY MAJOR CUSTOMER: Industry Segmentation Current Activities: Aerospace Products Aircraft Modifications principally includes the modification of customer and company owned business-size aircraft from passenger to freighter configuration, radar systems, addition of aerial photography capabilities, ISR modifications, and stability enhancing modifications for Learjet, Beechcraft, Cessna, and Dassault Falcon aircraft along with other specialized modifications. We provide these services through our subsidiary, Avcon Industries, Inc. ("Aircraft Modifications" or "Avcon"). Special mission electronics principally includes the manufacture, sale, and service of electronics for weapon control systems used on government aircraft and vehicles. We provide the products through our subsidiary, Butler National Corporation - Tempe, Arizona. Butler Avionics sells, installs and repairs aircraft avionics equipment (airplane radio equipment and flight control systems). These systems are flight display systems which include intuitive touchscreen controls with large display to give users unprecedented access to high-resolution terrain mapping, graphical flight planning, geo-referenced charting, traffic display, satellite weather and much more. Butler Avionics is also recognized nationwide for its troubleshooting and repair work particularly on autopilot systems. Professional Services Butler National Service Corporation ("BNSC") provides management services to the Boot Hill Casino, a "state-owned casino". BCS Design, Inc. provides licensed architectural services. These services include commercial and industrial building design. Year Ended April 30, 2023 Gaming Aircraft Modification Aircraft Avionics Special Mission Electronics Other Total Revenues from customers $ 37,758 $ 24,016 $ 2,324 $ 10,801 $ 283 $ 75,182 Interest expense 2,419 251 - 47 26 2,743 Depreciation and amortization 2,742 2,718 11 145 282 5,898 Year Ended April 30, 2022 Gaming Aircraft Modification Aircraft Avionics Special Mission Electronics Other Total Revenues from customers $ 36,813 $ 21,399 $ 2,373 $ 10,554 $ 378 $ 71,517 Interest expense 2,440 215 - 23 11 2,689 Depreciation and amortization 2,454 2,384 5 161 277 5,281 Our Chief Operating Decision Maker (CODM) does not Major Customers: 10 2023 2022 Aerospace Products – one customer in 2023, two customers in 2022 14.3 % 25.7 % Professional Services - - In fiscal 2023 14.3 four April 30, 2023 one

Note 17 - Subsequent Events

Note 17 - Subsequent Events	12 Months Ended
	Apr. 30, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	17 . SUBSEQUENT EVENTS Subsequent to year end, the Company sold three two On May 9, 2023, On July 11, 2023, Clark D. Stewart and Craig D. Stewart tendered resignations as members of the board of the directors (the “Board”) of Butler National Corporation on July 20, 2023, July 28, 2023. seven five Clark D. Stewart and Craig D. Stewart each entered into a Separation and Mutual Release Agreement with the Company, each of the other directors, and with the Company’s executive officers dated July 20, 2023. On July 20, 2023, July 31, 2025. The Company evaluated its April 30, 2023 h July 31, 2023, not

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	The accompanying consolidated financial statements include the accounts of Butler National Corporation (BNC) and its wholly-owned active subsidiaries, Avcon Industries, Inc., BCS Design, Inc., Butler National Service Corporation, Butler National Corporation-Tempe, Butler Avionics, Inc., Butler National, Inc., Butler Temporary Services, Inc., Kansas International Corporation, Kansas International DDC, LLC, and BHCMC, LLC (collectively, The Company). These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. All amounts are in thousands, except share and par values, unless otherwise noted. All significant intercompany balances and transactions have been eliminated in consolidation. The fiscal year end of the Company is April 30. Avcon Industries, Inc. modifies business category aircraft at its Newton, Kansas facility. Modifications can include passenger-to-freighter configuration, addition of aerial photography capability, ISR modifications, and stability enhancing modifications. Butler Avionics, Inc. sells, installs and repairs avionics equipment (airplane radio equipment and flight control systems). Butler National, Inc. acquires airplanes, principally Learjets, to refurbish and sell. Butler Temporary Services, Inc. processes company payroll. Kansas International Corporation and Kansas International DDC, LLC own property. Butler National Corporation-Tempe is primarily engaged in the manufacture of electronics for weapon control systems used by the military. Butler National Service Corporation is a management consulting and administrative services firm providing business planning and financial coordination to Indian tribes interested in owning and operating casinos under the terms of the Indian Gaming Regulatory Act of 1988.
Accounts Receivable [Policy Text Block]	a) Accounts receivable: Accounts receivable are carried on a gross basis, with no not no
Use of Estimates, Policy [Policy Text Block]	b) Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Future events and their effects cannot be determined with certainty. Therefore, the determination of estimates requires the exercise of judgment. Actual results could differ from those estimates, and any such differences may
Inventory, Policy [Policy Text Block]	c) Inventories: Inventories are priced at the lower of cost, determined on a 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
Property, Plant and Equipment, Policy [Policy Text Block]	d) Property and Related Depreciation: Machinery and equipment are recorded at cost and depreciated over their estimated useful lives. Depreciation is provided on a straight-line basis. Description Estimated useful life Building and improvements 39 years or the shorter of the estimated useful life of the asset or the underlying lease term Aircraft 5 years Machinery and equipment 5 years Office furniture and fixtures 5 years Leasehold improvements Shorter of the estimated useful life of the asset or the underlying lease term Maintenance and repairs are charged to expense as incurred. The cost and accumulated depreciation of assets retired are removed from the accounts and any resulting gains or losses are reflected as income or expense.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	e) Long-Lived Assets: The Company accounts for its long-lived assets in accordance with ASC Topic 360 10, 360 10 may no
Other Assets Policy [Policy Text Block]	f) Other Assets: Our other asset account includes assets of $5,500 related to the Kansas Expanded Lottery Act Management Contract privilege fee, $6,646 of gaming equipment we were required to pay for ownership by the State of Kansas Lottery, and JET autopilot intellectual property of $1,417, and miscellaneous other assets of $128. BHCMC expects the $5,500 December 2024. December 15, 2024, 2039, 15 three April 30, 2023 2022 Other assets net values are as follows: (dollars in thousands) 2023 2022 Privilege fee $ 5,500 $ 5,500 Less amortized costs 4,795 4,372 Privilege fee balance $ 705 $ 1,128 Intangible gaming equipment $ 6,646 $ 6,151 Less amortized costs 6,078 5,868 Intangible gaming equipment balance $ 568 $ 283 JET autopilot intellectual property $ 1,417 $ 1,417 Less amortized costs 1,417 1,335 JET autopilot intellectual property balance $ - $ 82
Supplemental Type Certificates [Policy Text Block]	g) Supplemental Type Certificates: Supplemental Type Certificates (STCs) are authorizations granted by the Federal Aviation Administration (FAA) for specific modification of a certain aircraft. The STC authorizes us to perform modifications, installations, and assemblies on applicable customer-owned aircraft. Costs incurred to obtain STCs are capitalized and subsequently amortized over seven April 30, 2023 2022
Revenue from Contract with Customer [Policy Text Block]	h) Revenue Recognition: ASC Topic 606, Under ASC 606, five 1 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 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 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 Once a contract and associated performance obligations have been identified and the transaction price has been determined, ASC 606 5 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 unless modified with a change order. Significant payment terms are generally included in these contracts, requiring a 30% 50% one Revenue from Aircraft Avionics and Special Mission Electronics are recognized when shipped. Payment for these Avionics products is due within 30 days of the invoice date after shipment. 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. Effective September 1, 2022,
Fair Value Measurement, Policy [Policy Text Block]	i) Fair Value Measurements: Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. Assets and liabilities recorded at fair value are measured and classified in accordance with a three Level 1 Level 2 not Level 3 no The fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. For certain financial instruments, including cash and cash equivalents, short-term investments, accounts receivable, marketable securities, notes payable, and accounts payable, the carrying amounts approximate fair value. We do not We measure certain other instruments, including stock-based compensation awards settled in the stock also at fair value. The determination of fair value involves the use of appropriate valuation methods and relevant inputs into valuation models.
Slot Machine Jackpots [Policy Text Block]	j) Slot Machine Jackpots: If the casino is not No
Gaming Facility Mandated Payment [Policy Text Block]	k) Gaming Facility Mandated Payment: Boothill Casino is contractually obligated to pay its proportionate share of certain expenses incurred by the Kansas Lottery Commission and the Kansas Racing and Gaming Commission, which amounted t o $2,224 and $1,968 April 30, 2023 2022
Advanced Payments and Billings in Excess of Costs Incurred [Policy Text Block]	l) Advanced Payments and Billings in Excess of Costs Incurred: We receive advances, performance-based payments and progress payment from customers which may
Earnings Per Share, Policy [Policy Text Block]	m) Earnings Per Share: Earnings per common share is based on the weighted average number of common shares outstanding during the year. The computation of the Company basic and diluted earnings per common share is as follows: (in thousands, except share and per share data) 2023 2022 Net income attributable to Butler National Corporation $ 4,516 $ 10,368 Weighted average common shares outstanding 76,456,631 75,340,131 Dilutive effect of non-qualified stock option plans - - Weighted average common shares outstanding, assuming dilution 76,456,631 75,340,131 Potential common shares if all options were exercised and shares issued 76,456,631 75,340,131 Basic earnings per common share $ 0.06 $ 0.14 Diluted earnings per common share $ 0.06 $ 0.14
Share-Based Payment Arrangement [Policy Text Block]	n) Stock-based Compensation: The Company accounts for stock-based compensation under ASC 718, Accounting for Stock-Based Compensation
Income Tax, Policy [Policy Text Block]	o) Income Taxes: The Company utilizes ASC 740, not
Cash and Cash Equivalents, Policy [Policy Text Block]	p) Cash and Cash Equivalents: Cash and cash equivalents consist primarily of cash and investments in a money market fund. We consider all highly liquid investments with an original maturity of three may April 30, 2023 2022
Concentration Risk, Credit Risk, Policy [Policy Text Block]	q) Concentration of Credit Risk: We extend credit to customers based on an evaluation of their financial condition and collateral is not
Research and Development Expense, Policy [Policy Text Block]	r) Research and Development: We invested in research and development activities. The amount invested in the year ended April 30, 2023 2022
Reclassification, Comparability Adjustment [Policy Text Block]	s) Reclassifications: Certain reclassifications within the financial statement captions have been made to maintain consistency in presentation between years. These reclassifications have no

Note 1 - Nature of Operations_2

Note 1 - Nature of Operations, Organization and Significant Accounting Policies (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Schedule of Useful Life of Property, Plant, and Equipment [Table Text Block]	Description Estimated useful life Building and improvements 39 years or the shorter of the estimated useful life of the asset or the underlying lease term Aircraft 5 years Machinery and equipment 5 years Office furniture and fixtures 5 years Leasehold improvements Shorter of the estimated useful life of the asset or the underlying lease term
Schedule of Other Assets [Table Text Block]	(dollars in thousands) 2023 2022 Privilege fee $ 5,500 $ 5,500 Less amortized costs 4,795 4,372 Privilege fee balance $ 705 $ 1,128 Intangible gaming equipment $ 6,646 $ 6,151 Less amortized costs 6,078 5,868 Intangible gaming equipment balance $ 568 $ 283 JET autopilot intellectual property $ 1,417 $ 1,417 Less amortized costs 1,417 1,335 JET autopilot intellectual property balance $ - $ 82
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(in thousands, except share and per share data) 2023 2022 Net income attributable to Butler National Corporation $ 4,516 $ 10,368 Weighted average common shares outstanding 76,456,631 75,340,131 Dilutive effect of non-qualified stock option plans - - Weighted average common shares outstanding, assuming dilution 76,456,631 75,340,131 Potential common shares if all options were exercised and shares issued 76,456,631 75,340,131 Basic earnings per common share $ 0.06 $ 0.14 Diluted earnings per common share $ 0.06 $ 0.14

Note 2 - Disaggregation of Re_2

Note 2 - Disaggregation of Revenue (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Year Ended April 30, 2023 Professional Services Aerospace Products Total Geographical Markets North America $ 38,041 $ 30,503 $ 68,544 Europe - 1,095 1,095 Middle East - 4,614 4,614 Asia and Other - 929 929 $ 38,041 $ 37,141 $ 75,182 Major Product Lines Casino Gaming Revenue $ 30,564 $ - $ 30,564 Sportsbook Revenue 2,738 - 2,738 Casino Non-Gaming Revenue 4,456 - 4,456 Professional Services 283 - 283 Aircraft Modification - 24,016 24,016 Aircraft Avionics - 2,324 2,324 Special Mission Electronics - 10,801 10,801 $ 38,041 $ 37,141 $ 75,182 Contract Types / Revenue Recognition Timing Percentage of completion contracts $ - $ 22,500 $ 22,500 Goods or services transferred at a point of sale 38,041 14,641 52,682 $ 38,041 $ 37,141 $ 75,182 Year Ended April 30, 2022 Professional Services Aerospace Products Total Geographical Markets North America $ 37,191 $ 29,258 $ 66,449 Europe - 2,803 2,803 Middle East - 934 934 Asia and Other - 1,331 1,331 $ 37,191 $ 34,326 $ 71,517 Major Product Lines Casino Gaming Revenue $ 32,455 $ - $ 32,455 Sportsbook Revenue - - - Casino Non-Gaming Revenue 4,358 - 4,358 Professional Services 378 - 378 Aircraft Modification - 21,399 21,399 Aircraft Avionics - 2,373 2,373 Special Mission Electronics - 10,554 10,554 $ 37,191 $ 34,326 $ 71,517 Contract Types / Revenue Recognition Timing Percentage of completion contracts $ - $ 19,507 $ 19,507 Goods or services transferred at a point of sale 37,191 14,819 52,010 $ 37,191 $ 34,326 $ 71,517

Note 3 - Accounts Receivable,_2

Note 3 - Accounts Receivable, Net, Contract Asset and Contract Liability (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	2023 2022 Accounts Receivable, net $ 3,793 $ 3,636 Contract Asset 1,893 1,470 Contract Liability 6,031 820

Note 4 - Inventory (Tables)

Note 4 - Inventory (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Schedule of Inventory, Current [Table Text Block]	2023 2022 Parts and raw material $ 5,704 $ 4,722 Work in process 3,194 4,080 Finished goods 49 70 Total Inventory, net of allowance $ 8,947 $ 8,872

Note 5 - Property, Plant, and_2

Note 5 - Property, Plant, and Equipment (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	2023 2022 Construction in progress $ - $ 6,417 Land 4,751 4,751 Building and improvements 47,867 40,962 Aircraft 8,515 8,719 Machinery and equipment 5,547 4,917 Office furniture and fixtures 13,881 11,826 Leasehold improvements 4,032 4,032 84,593 81,624 Accumulated depreciation (25,526 ) (22,778 ) Total property, plant and equipment $ 59,067 $ 58,846

Note 6 - Debt (Tables)

Note 6 - Debt (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Schedule of Debt [Table Text Block]	Promissory Notes 2023 2022 Bank line of credit, available LOC $2.0 million interest at 8.4% due on demand, secured by a first and second position on all assets of the Company. - - $ - $ - Long-Term Debt Note payable, interest at 6.25 $ - $ 534 Note payable, interest at 6.25 158 181 Note payable, interest at Secured Overnight Financing Rate (SOFR) plus 1.75 March 2029 652 946 1,106 Note payable, interest at Secured Overnight Financing Rate (SOFR) plus 1.75 March 2029 702 434 507 Note payable, interest at 5.32 December 2027 19,250 30,916 32,667 Note payable, interest at 5.75 October 2026 10,173 12,721 Note payable, interest at 4.35 March 2029 358 1,046 1,197 Note payable, interest at 8.13 October 2025 41 44 52 43,717 48,965 Less: Origination fees 312 389 43,405 48,576 Less: Current maturities 4,987 5,165 $ 38,418 $ 43,411
Schedule of Maturities of Long-Term Debt [Table Text Block]	Year Ending April 30 Amount 2024 $ 5,008 2025 5,021 2026 5,201 2027 3,754 2028 2,172 Thereafter 22,561 $ 43,717

Note 7 - Lease Right-to-use (Ta

Note 7 - Lease Right-to-use (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Lessee, Finance Lease, Right of Use Assets [Table Text Block]	April 30, 2023 April 30, 2022 Finance lease right-to-use assets $ 3,781 $ 3,240 Less accumulated depreciation 700 512 Total $ 3,081 $ 2,728
Finance Lease, Liability, to be Paid, Maturity [Table Text Block]	2024 $ 263 2025 139 2026 116 2027 118 2028 120 Thereafter 12,828 Total minimum lease payments 13,584 Less amount representing interest 10,109 Present value of net minimum lease payments 3,475 Less current maturities of finance lease liability 145 Finance lease liability, net of current maturities $ 3,330
Lease, Cost [Table Text Block]	April 30, 2023 April 30, 2022 Finance lease cost: Amortization of right-of-use assets $ 188 $ 181 Interest on lease liabilities 188 148 Total finance lease cost $ 376 $ 329 April 30, 2023 April 30, 2022 Weighted average remaining lease term - Financing leases 46 years 45 years Weighted average discount rate - Financing leases 5.8 % 5.0 %

Note 8 - Purchase of Noncontr_2

Note 8 - Purchase of Noncontrolling Interest (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Purchase Price Summary: Secured notes payable, net of financing costs $ 7,914 Forgiven note receivable from seller 780 Cash paid 7,659 Total $ 16,353 Accounting Summary: Capital contributed in excess of par $ 6,119 Book basis of the noncontrolling interest in BHCMC, LLC 7,890 Deferred tax asset related to step up in basis 2,344 Total $ 16,353

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	April 30, 2023 April 30, 2022 Deferred tax liabilities: Deferred compensation, restricted stock $ (166 ) $ (358 ) Total deferred tax liabilities (166 ) (358 ) Deferred tax assets: Depreciation and amortization 325 1,365 Research and development 738 - Accounts receivable allowance 55 55 Inventory and other allowances 74 65 Lease right-to-use 114 472 Compensation accruals 156 60 Jackpot reserves 177 111 Total deferred tax assets 1,639 2,128 Less valuation allowance - - Net deferred tax asset $ 1,473 $ 1,770
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	April 30, 2023 April 30, 2022 Statutory federal income tax rate expense, net of noncontrolling interest 21.00 % 21.00 % State income tax, net of federal benefits 5.90 % 5.38 % Permanent tax 2.19 % -1.12 % Other 1.72 % -1.25 % 30.81 % 24.01 % Income tax expense: Deferred income tax $ 297 $ 174 Current income tax 1,714 3,102 Total income tax expense $ 2,011 $ 3,276

Note 11 - Stock Options and I_2

Note 11 - Stock Options and Incentive Plans (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of Shares Weighted Average Grant Date Fair Value Total shares issued 7,900,000 $ 0.42 Forfeited, in prior periods (50,000 ) $ 0.40 Forfeited during the year ended April 30, 2022 (50,000 ) $ 0.40 Forfeited during the year ended April 30, 2023 (875,000 ) $ 0.40 Total 6,925,000 $ 0.43

Note 12 - Stock Repurchase Pr_2

Note 12 - Stock Repurchase Program (Tables)	12 Months Ended
	Apr. 30, 2023
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 $ 4,000 Shares purchased in prior periods 3,103,633 $ 0.38 3,103,633 $ 2,823 Quarter ended July 31, 2021 - $ - - $ 2,823 Quarter ended October 31, 2021 (a) 6,290 $ 0.62 6,290 $ 2,819 Quarter ended January 31, 2022 - $ - - $ 2,819 Quarter ended April 30, 2022 (a) 180,503 $ 0.91 180,503 $ 2,655 Quarter ended July 31, 2022 (a) 1,639 $ 0.84 1,639 $ 2,653 Quarter ended October 31, 2022 (a) 150 $ 0.70 150 $ 2,653 Quarter ended January 31, 2023 (a) 85,307 $ 0.68 85,307 $ 2,595 Quarter ended April 30, 2023 (a) 2,000 $ 0.68 2,000 $ 2,594 Total 3,379,522 $ 0.42 3,379,522

Note 16 - Segment Reporting a_2

Note 16 - Segment Reporting and Sales by Major Customer (Tables)	12 Months Ended
	Apr. 30, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended April 30, 2023 Gaming Aircraft Modification Aircraft Avionics Special Mission Electronics Other Total Revenues from customers $ 37,758 $ 24,016 $ 2,324 $ 10,801 $ 283 $ 75,182 Interest expense 2,419 251 - 47 26 2,743 Depreciation and amortization 2,742 2,718 11 145 282 5,898 Year Ended April 30, 2022 Gaming Aircraft Modification Aircraft Avionics Special Mission Electronics Other Total Revenues from customers $ 36,813 $ 21,399 $ 2,373 $ 10,554 $ 378 $ 71,517 Interest expense 2,440 215 - 23 11 2,689 Depreciation and amortization 2,454 2,384 5 161 277 5,281
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	2023 2022 Aerospace Products – one customer in 2023, two customers in 2022 14.3 % 25.7 % Professional Services - -

Note 1 - Nature of Operations_3

Note 1 - Nature of Operations, Organization and Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Duration after Which Invoices Are Considered to Be Doubtful (Day)	90 days
Duration During Which Inventory If Inactive Taken as Obsolete (Year)	5 years
Period for Payment Due (Day)	30 days
Cash, Uninsured Amount	$ 17,021	$ 7,835
Research and Development Expense	3,034	2,352
Kansas Lottery Commission and the Kansas Racing and Gaming Commission [Member]
Accrued Liabilities	2,224	1,968
Kansas Expanded Lottery Act Management Contract Privilege Fee [Member]
Finite-Lived Intangible Assets, Gross	5,500	5,500
Gaming Equipment [Member]
Finite-Lived Intangible Assets, Gross	$ 6,646	6,151
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
JET Autopilot Intellectual Property [Member]
Finite-Lived Intangible Assets, Gross	$ 1,417	1,417
Other Miscellaneous Long-Term Assets [Member]
Finite-Lived Intangible Assets, Gross	128
Amortization of Intangible Assets	$ 715	689
Supplemental Type Certificates [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years
Amortization of Intangible Assets	$ 1,267	$ 1,295

Note 1 - Nature of Operations_4

Note 1 - Nature of Operations, Organization and Significant Accounting Policies - Property and Related Depreciation (Details)	Apr. 30, 2023
Building and Building Improvements [Member]
Useful life (Year)	39 years
Aircraft [Member]
Useful life (Year)	5 years
Machinery and Equipment [Member]
Useful life (Year)	5 years
Furniture and Fixtures [Member]
Useful life (Year)	5 years

Note 1 - Nature of Operations_5

Note 1 - Nature of Operations, Organization and Significant Accounting Policies - Schedule of Other Assets (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Kansas Expanded Lottery Act Management Contract Privilege Fee [Member]
Other assets intangible	$ 5,500	$ 5,500
Less amortized costs	4,795	4,372
Other assets net intangible, net	705	1,128
Gaming Equipment [Member]
Other assets intangible	6,646	6,151
Less amortized costs	6,078	5,868
Other assets net intangible, net	568	283
JET Autopilot Intellectual Property [Member]
Other assets intangible	1,417	1,417
Less amortized costs	1,417	1,335
Other assets net intangible, net	$ 0	$ 82

Note 1 - Nature of Operations_6

Note 1 - Nature of Operations, Organization and Significant Accounting Policies - Computation of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Net income attributable to Butler National Corporation	$ 4,516	$ 10,368
Weighted average common shares outstanding (in shares)	76,456,631	75,340,131
Dilutive effect of non-qualified stock option plans (in shares)	0	0
Weighted average common shares outstanding, assuming dilution (in shares)	76,456,631	75,340,131
Potential common shares if all options were exercised and shares issued (in shares)	76,456,631	75,340,131
Basic earnings per common share (in dollars per share)	$ 0.06	$ 0.14
Diluted earnings per common share (in dollars per share)	$ 0.06	$ 0.14

Note 2 - Disaggregation of Re_3

Note 2 - Disaggregation of Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Revenues	$ 75,182	$ 71,517
Percentage of Completion Contracts [Member]
Revenues	22,500	19,507
Transferred at Point in Time [Member]
Revenues	52,682	52,010
Casino [Member]
Revenues	30,564	32,455
Sportsbook [Member]
Revenues	2,738	0
Casino Non-gaming [Member]
Revenues	4,456	4,358
Professional Services [Member]
Revenues	283	378
Aircraft Modification [Member]
Revenues	24,016	21,399
Aircraft Avionics [Member]
Revenues	2,324	2,373
Special Mission Electronics [Member]
Revenues	10,801	10,554
Professional Services Segment [Member]
Revenues	38,041	37,191
Professional Services Segment [Member] | Percentage of Completion Contracts [Member]
Revenues	0	0
Professional Services Segment [Member] | Transferred at Point in Time [Member]
Revenues	38,041	37,191
Professional Services Segment [Member] | Casino [Member]
Revenues	30,564	32,455
Professional Services Segment [Member] | Sportsbook [Member]
Revenues	2,738	0
Professional Services Segment [Member] | Casino Non-gaming [Member]
Revenues	4,456	4,358
Professional Services Segment [Member] | Professional Services [Member]
Revenues	283	378
Professional Services Segment [Member] | Aircraft Modification [Member]
Revenues	0	0
Professional Services Segment [Member] | Aircraft Avionics [Member]
Revenues	0	0
Professional Services Segment [Member] | Special Mission Electronics [Member]
Revenues	0	0
Aerospace Products [Member]
Revenues	37,141	34,326
Aerospace Products [Member] | Percentage of Completion Contracts [Member]
Revenues	22,500	19,507
Aerospace Products [Member] | Transferred at Point in Time [Member]
Revenues	14,641	14,819
Aerospace Products [Member] | Casino [Member]
Revenues	0	0
Aerospace Products [Member] | Sportsbook [Member]
Revenues	0	0
Aerospace Products [Member] | Casino Non-gaming [Member]
Revenues	0	0
Aerospace Products [Member] | Professional Services [Member]
Revenues	0	0
Aerospace Products [Member] | Aircraft Modification [Member]
Revenues	24,016	21,399
Aerospace Products [Member] | Aircraft Avionics [Member]
Revenues	2,324	2,373
Aerospace Products [Member] | Special Mission Electronics [Member]
Revenues	10,801	10,554
North America [Member]
Revenues	68,544	66,449
North America [Member] | Professional Services Segment [Member]
Revenues	38,041	37,191
North America [Member] | Aerospace Products [Member]
Revenues	30,503	29,258
Europe [Member]
Revenues	1,095	2,803
Europe [Member] | Professional Services Segment [Member]
Revenues	0	0
Europe [Member] | Aerospace Products [Member]
Revenues	1,095	2,803
Middle East [Member]
Revenues	4,614	934
Middle East [Member] | Professional Services Segment [Member]
Revenues	0	0
Middle East [Member] | Aerospace Products [Member]
Revenues	4,614	934
Asia [Member]
Revenues	929	1,331
Asia [Member] | Professional Services Segment [Member]
Revenues	0	0
Asia [Member] | Aerospace Products [Member]
Revenues	$ 929	$ 1,331

Note 3 - Accounts Receivable,_3

Note 3 - Accounts Receivable, Net, Contract Asset and Contract Liability (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Accounts Receivable, after Allowance for Credit Loss	$ 3,793	$ 3,636
Accounts Receivable, Allowance for Credit Loss	205	205
Contract with Customer, Asset, after Allowance for Credit Loss	1,893	1,470
Increase (Decrease) in Contract with Customer, Asset	423	1,049
Increase (Decrease) in Contract with Customer, Liability	5,211	(4,978)
Contract with Customer, Liability, Revenue Recognized	$ 820	$ 5,798

Note 3 - Accounts Receivable,_4

Note 3 - Accounts Receivable, Net, Contract Asset and Contract Liability - Accounts Receivable, Net, Contract Asset and Contract Liability (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Accounts Receivable, net	$ 3,793	$ 3,636
Contract Asset	1,893	1,470
Contract Liability	$ 6,031	$ 820

Note 4 - Inventory (Details Tex

Note 4 - Inventory (Details Textual) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Inventory Valuation Reserves	$ 275	$ 240

Note 4 - Inventory - Schedule o

Note 4 - Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Parts and raw material	$ 5,704	$ 4,722
Work in process	3,194	4,080
Finished goods	49	70
Total Inventory, net of allowance	$ 8,947	$ 8,872

Note 5 - Property, Plant, and_3

Note 5 - Property, Plant, and Equipment - Schedule of Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Property, plant, and equipment, gross	$ 84,593	$ 81,624
Accumulated depreciation	(25,526)	(22,778)
Total property, plant and equipment	59,067	58,846
Construction in Progress [Member]
Property, plant, and equipment, gross	0	6,417
Land [Member]
Property, plant, and equipment, gross	4,751	4,751
Building and Building Improvements [Member]
Property, plant, and equipment, gross	47,867	40,962
Aircraft [Member]
Property, plant, and equipment, gross	8,515	8,719
Machinery and Equipment [Member]
Property, plant, and equipment, gross	5,547	4,917
Furniture and Fixtures [Member]
Property, plant, and equipment, gross	13,881	11,826
Leasehold Improvements [Member]
Property, plant, and equipment, gross	$ 4,032	$ 4,032

Note 6 - Debt - Schedule of Deb

Note 6 - Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Notes payable	$ 43,717	$ 48,965
Less: Origination fees	312	389
Long-Term Debt	43,405	48,576
Less: Current maturities	4,987	5,165
Long-Term Debt, Excluding Current Maturities	38,418	43,411
Note Collateralized by Real Estate [Member]
Notes payable	158	181
Note Collateralized by Real Estate Due March 2029 [Member]
Notes payable	946	1,106
Note Two Collateralized by Real Estate Due March 2029 [Member]
Notes payable	434	507
Note Collateralized by Aircraft Security Agreement [Member]
Notes payable	1,046	1,197
Note Collateralized by Equipment Due October 2025 [Member]
Notes payable	44	52
Note Collateralized by Real Estate [Member]
Bank line of credit, available LOC $2.0 million interest at 8.4% due on demand, secured by a first and second position on all assets of the Company.	0	0
Long-Term Debt, Excluding Current Maturities	38,418	43,411
Note Collateralized by Equipment Due April 2022 [Member] | Note Collateralized by Equipment Due April 2022 [Member]
Notes payable	0
Notes Repaid In 2022 [Member] | Note Collateralized by Equipment Due April 2022 [Member]
Notes payable		534
Notes Collateralized by BHCMC's Assets and Compensation Due under State Management Contract Due December 2027 [Member]
Notes payable	30,916	32,667
Note Collateralized By All Of BHCMC's Assets and Compensation due under the State Management Contract Due October 2026 [Member]
Notes payable	$ 10,173	$ 12,721

Note 6 - Debt - Schedule of D_2

Note 6 - Debt - Schedule of Debt (Details) (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Notes Collateralized by BHCMC's Assets and Compensation Due under State Management Contract Due December 2027 [Member]
Interest rate	5.32%	5.32%
Maturity date	Dec. 31, 2027	Dec. 31, 2027
Balloon payment	$ 19,250	$ 19,250
Note Collateralized By All Of BHCMC's Assets and Compensation due under the State Management Contract Due October 2026 [Member]
Interest rate	5.75%	5.75%
Maturity date	Oct. 31, 2026	Oct. 31, 2026
Note Collateralized by Equipment Due April 2022 [Member]
Interest rate	6.25%	6.25%
Note Collateralized by Real Estate [Member]
Interest rate	6.25%	6.25%
Note Collateralized by Real Estate Due March 2029 [Member]
Maturity date	Mar. 31, 2029	Mar. 31, 2029
Balloon payment	$ 652	$ 652
Note Collateralized by Real Estate Due March 2029 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Basis spread	1.75%	1.75%
Note Two Collateralized by Real Estate Due March 2029 [Member]
Maturity date	Mar. 31, 2029	Mar. 31, 2029
Balloon payment	$ 702	$ 702
Note Two Collateralized by Real Estate Due March 2029 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Basis spread	1.75%	1.75%
Note Collateralized by Aircraft Security Agreement [Member]
Interest rate	4.35%	4.35%
Maturity date	Mar. 31, 2029	Mar. 31, 2029
Balloon payment	$ 358	$ 358
Note Collateralized by Equipment Due October 2025 [Member]
Interest rate	8.13%	8.13%
Maturity date	Oct. 31, 2025	Oct. 31, 2025
Balloon payment	$ 41	$ 41

Note 6 - Debt - Maturities of L

Note 6 - Debt - Maturities of Long-term Debt (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
2024	$ 5,008
2025	5,021
2026	5,201
2027	3,754
2028	2,172
Thereafter	22,561
Long-Term Debt, Gross	$ 43,717	$ 48,965

Note 7 - Lease Right-to-use (De

Note 7 - Lease Right-to-use (Details Textual)	Apr. 30, 2023
Casino, Hangar, and Office Space, Three [Member]
Lessee, Finance Lease, Term of Contract (Year)	50 years
Casino, Hangar, and Office Space, One [Member]
Lessee, Finance Lease, Term of Contract (Year)	2 years
Casino, Hangar, and Office Space, Two [Member]
Lessee, Finance Lease, Term of Contract (Year)	5 years

Note 7 - Lease Right-to-use - F

Note 7 - Lease Right-to-use - Finance Lease Right-of-use Assets (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Finance lease right-to-use assets	$ 3,781	$ 3,240
Less accumulated depreciation	700	512
Total	$ 3,081	$ 2,728

Note 7 - Lease Right-to-use -_2

Note 7 - Lease Right-to-use - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
2024, Finance Lease	$ 263
2025, Finance Lease	139
2026, Finance Lease	116
2027, Finance Lease	118
2028, Finance Lease	120
Thereafter, Finance Lease	12,828
Total minimum lease payments, Finance Lease	13,584
Less amount representing interest	10,109
Present value of net minimum lease payments	3,475
Less current maturities of finance lease liability	145	$ 106
Finance lease liability, net of current maturities	$ 3,330	$ 2,899

Note 7 - Lease Right-to-use - L

Note 7 - Lease Right-to-use - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Amortization of right-of-use assets	$ 188	$ 181
Interest on lease liabilities	188	148
Total finance lease cost	$ 376	$ 329
Weighted average remaining lease term - Financing leases (Year)	46 years	45 years
Weighted average discount rate - Financing leases	5.80%	5%

Note 8 - Purchase of Noncontr_3

Note 8 - Purchase of Noncontrolling Interest (Details Textual) - USD ($) $ in Thousands		12 Months Ended
	Oct. 18, 2021	Dec. 31, 2020	Apr. 30, 2023	Apr. 30, 2022
Long-Term Debt			$ 43,405	$ 48,576
BNSC [Member] | Academy Bank, N.A. [Member] | Manager Loan [Member]
Debt Instrument, Interest Rate, Stated Percentage				5.75%
BHCMC, LLC [Member] | BNSC [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, including Subsequent Acquisition, Percentage, Total	100%
Business Combination, Consideration Transferred, Total	$ 16,400
BHCMC, LLC [Member] | BNSC [Member] | Academy Bank, N.A. [Member] | Manager Loan [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	7,000	$ 35,000
Long-Term Debt			$ 10,200
BHCMC, LLC [Member] | BNSC [Member] | Commercial Loan [Member] | Academy Bank, N.A. [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 8,000

Note 8 - Purchase of Noncontr_4

Note 8 - Purchase of Noncontrolling Interest - Purchase Price and Accounting of Transaction (Details) - BHCMC [Member] - BNSC [Member] $ in Thousands	Oct. 18, 2021 USD ($)
Secured notes payable, net of financing costs	$ 7,914
Forgiven note receivable from seller	780
Cash paid	7,659
Business Combination, Consideration Transferred, Total	16,353
Capital contributed in excess of par	6,119
Book basis of the noncontrolling interest in BHCMC, LLC	7,890
Deferred tax asset related to step up in basis	2,344
Total	$ 16,353

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Current Income Tax Expense (Benefit)	$ 1,714	$ 3,102
Current Federal Tax Expense (Benefit)	1,238	2,279
Current State and Local Tax Expense (Benefit)	476	$ 823
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0

Note 9 - Income Taxes - Compone

Note 9 - Income Taxes - Components of Deferred Tax Liabilities and Assets (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Deferred tax liabilities:
Deferred compensation, restricted stock	$ (166)	$ (358)
Total deferred tax liabilities	(166)	(358)
Deferred tax assets:
Depreciation and amortization	(325)	(1,365)
Research and development	738	0
Accounts receivable allowance	55	55
Inventory and other allowances	74	65
Lease right-to-use	114	472
Compensation accruals	156	60
Jackpot reserves	177	111
Total deferred tax assets	1,639	2,128
Less valuation allowance	0	0
Net deferred tax asset	$ 1,473	$ 1,770

Note 9 - Income Taxes - Reconci

Note 9 - Income Taxes - Reconciliation of the Federal Statutory Income Tax Rate to the Effective Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Statutory federal income tax rate expense, net of noncontrolling interest	21%	21%
State income tax, net of federal benefits	5.90%	5.38%
Permanent tax	2.19%	(1.12%)
Other	1.72%	(1.25%)
Effective Income Tax Rate Reconciliation, Percent	30.81%	24.01%
PROVISION FOR INCOME TAXES
Deferred income tax expense	$ 297	$ 174
Current Income Tax Expense (Benefit)	1,714	3,102
Total income tax expense	$ 2,011	$ 3,276

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity (Details Textual) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2022	Apr. 30, 2023	Apr. 30, 2022
Stock Issued During Period, Shares, Employee Benefit Plan (in shares)		997,639	1,328,190
Stock Issued During Period, Value, Employee Benefit Plan		$ 783	$ 807
Butler National Corporation 2016 Equity Incentive Plan [Member] | Director [Member]
Stock Issued During Period, Value, Employee Benefit Plan		$ 352
Stock Issued During Period, Shares, Issued for Services (in shares)	400,000	400,000

Note 11 - Stock Options and I_3

Note 11 - Stock Options and Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended	12 Months Ended		25 Months Ended
	Mar. 17, 2020	Apr. 12, 2019	Jun. 30, 2022	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021	Nov. 30, 2016
Stock Issued During Period, Value, Issued for Services				$ 352
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)				875,000	50,000	50,000
Share-Based Payment Arrangement, Expense				$ 357	$ 585
Butler National Corporation 2016 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)							12,500,000
Stock Issued During Period, Value, Restricted Stock Award, Gross	$ 2,000	$ 950
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)				0
Butler National Corporation 2016 Equity Incentive Plan [Member] | Director [Member]
Stock Issued During Period, Shares, Issued for Services (in shares)			400,000	400,000
Shares Issued, Price Per Share (in dollars per share)			$ 0.88
Stock Issued During Period, Value, Issued for Services			$ 352
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 (in shares)	5,000,000	2,500,000
Share Price (in dollars per share)	$ 0.41	$ 0.38
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)				875,000	50,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount				$ 842
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				1 year 6 months

Note 11 - Stock Options and I_4

Note 11 - Stock Options and Incentive Plans - Restricted Stock Options Activity (Details) - $ / shares	12 Months Ended		25 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Outstanding, shares (in shares)			7,900,000
Outstanding, weighted average fair value (in dollars per share)			$ 0.42
Forfeited, shares (in shares)	(875,000)	(50,000)	(50,000)
Forfeited, weighted average fair value (in dollars per share)	$ 0.40	$ 0.40	$ 0.40
Forfeited, shares (in shares)	(875,000)	(50,000)	(50,000)
Outstanding, shares (in shares)	6,925,000
Outstanding, weighted average fair value (in dollars per share)	$ 0.43

Note 12 - Stock Repurchase Pr_3

Note 12 - Stock Repurchase Program (Details Textual) $ in Millions	Apr. 30, 2023 USD ($)
Stock Repurchase Program, Authorized Amount	$ 4

Note 12 - Stock Repurchase Pr_4

Note 12 - Stock Repurchase Program - Schedule of Stock Purchases (Details) - USD ($)	3 Months Ended																60 Months Ended	84 Months Ended
	Apr. 30, 2023		Jan. 31, 2023		Oct. 31, 2022		Jul. 31, 2022	[1]	Apr. 30, 2022	[1]	Jan. 31, 2022	[1]	Oct. 31, 2021	[1]	Jul. 31, 2021	[1]	Apr. 30, 2021	Apr. 30, 2023		Dec. 31, 2016
Approximate Dollar Value of Shares That May Yet Be Purchased Under the Plan or Programs	$ 2,594	[1]	$ 2,595	[1]	$ 2,653,000	[1]	$ 2,653,000		$ 2,655,000		$ 2,819,000		$ 2,819,000		$ 2,823,000		$ 2,823,000	$ 2,594	[1]	$ 4,000
Number of Shares Purchased (in shares)	2,000		85,307		150		1,639		180,503		0		6,290		0		3,103,633	3,379,522
Average Price Paid per Share (in dollars per share)	$ 0.68	[1]	$ 0.68	[1]	$ 0.70	[1]	$ 0.84		$ 0.91		$ 0		$ 0.62		$ 0		$ 0.38	$ 0.42
Number of Shares Purchased as Part of Publicly Announced Plans or Programs (in shares)	2,000	[1]	85,307	[1]	150	[1]	1,639		180,503		0		6,290		0		3,103,633	3,379,522
[1]These shares of common stock were purchased through a private transaction

Note 14 - Related-party Trans_2

Note 14 - Related-party Transactions (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Director David Hayden [Member] | Consulting Fees [Member]
Related Party Transaction, Amounts of Transaction	$ 135	$ 135
Edgar Law Firm LLC [Member]
Related Party Transaction, Amounts of Transaction	113	214
Compensation Expense, Excluding Cost of Good and Service Sold	331	484
Chief Executive Officer [Member]
Accrued Liabilities, Current	244	482
Wayne Stewart [Member]
Compensation Expense, Excluding Cost of Good and Service Sold	303	292
Jeff Shinkle [Member]
Compensation Expense, Excluding Cost of Good and Service Sold	$ 254	$ 247

Note 15 - 401(k) Profit Shari_2

Note 15 - 401(k) Profit Sharing Plan (Details Textual) $ in Thousands	12 Months Ended
	Apr. 30, 2023 USD ($)	Apr. 30, 2022 USD ($)
Number of Days of Service Eligible to Participate in Plan (Day)	30 days
Number of Entry Dates per Calendar Year to Participate in Plan	2
Defined Contribution Plan Matching Contribution, as Percent of Every Pretax Dollar	100%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	6%
Defined Contribution Plan, Employers Matching Contribution, Annual Vesting Percentage	100%
Defined Contribution Plan, Cost	$ 783	$ 807

Note 16 - Segment Reporting a_3

Note 16 - Segment Reporting and Sales by Major Customer (Details Textual)	12 Months Ended
	Apr. 30, 2023
Number of Operating Segments	2
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | The Five Aerospace Customers [Member]
Concentration Risk, Percentage	33.30%
Number of Major Customers	5
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Top Customer [Member]
Concentration Risk, Percentage	14.30%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Next Top Four Customers [Member] | Minimum [Member]
Concentration Risk, Percentage	1.90%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Next Top Four Customers [Member] | Maximum [Member]
Concentration Risk, Percentage	8.30%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer One [Member]
Concentration Risk, Percentage	31.70%
Number of Major Customers	1

Note 16 - Segment Reporting a_4

Note 16 - Segment Reporting and Sales by Major Customer - Professional Services (Details) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Revenues	$ 75,182	$ 71,517
Interest expense	2,743	2,689
Depreciation and amortization	5,898	5,281
Gaming [Member]
Revenues	37,758	36,813
Interest expense	2,419	2,440
Depreciation and amortization	2,742	2,454
Aircraft Modification [Member]
Revenues	24,016	21,399
Interest expense	251	215
Depreciation and amortization	2,718	2,384
Aircraft Avionics [Member]
Revenues	2,324	2,373
Interest expense	0	0
Depreciation and amortization	11	5
Special Mission Electronics [Member]
Revenues	10,801	10,554
Interest expense	47	23
Depreciation and amortization	145	161
Product and Service, Other [Member]
Revenues	283	378
Interest expense	26	11
Depreciation and amortization	$ 282	$ 277

Note 16 - Segment Reporting a_5

Note 16 - Segment Reporting and Sales by Major Customer - Schedule of Revenue by Major Customers by Reporting Segments (Details) - Revenue Benchmark [Member] - Customer Concentration Risk [Member]	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Aerospace Products [Member]
Aerospace Products – one customer in 2023, two customers in 2022	14.30%	25.70%
Professional Services [Member]
Aerospace Products – one customer in 2023, two customers in 2022	0%	0%

Note 17 - Subsequent Events (De

Note 17 - Subsequent Events (Details Textual) - USD ($)				2 Months Ended	3 Months Ended																12 Months Ended				60 Months Ended	84 Months Ended
	Jul. 20, 2023	Jul. 15, 2023	May 09, 2023	Jul. 15, 2023	Apr. 30, 2023		Jan. 31, 2023		Oct. 31, 2022		Jul. 31, 2022	[1]	Apr. 30, 2022	[1]	Jan. 31, 2022	[1]	Oct. 31, 2021	[1]	Jul. 31, 2021	[1]	Apr. 30, 2023		Apr. 30, 2022		Apr. 30, 2021	Apr. 30, 2023		Dec. 31, 2016
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property																					$ 410,000		$ 75,000
Treasury Stock, Shares, Acquired (in shares)					2,000		85,307		150		1,639		180,503		0		6,290		0						3,103,633	3,379,522
Shares Acquired, Average Cost Per Share (in dollars per share)					$ 0.68	[1]	$ 0.68	[1]	$ 0.70	[1]	$ 0.84		$ 0.91		$ 0		$ 0.62		$ 0						$ 0.38	$ 0.42
Stock Repurchase Program, Authorized Amount					$ 4,000,000																4,000,000					$ 4,000,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount					$ 2,594	[1]	$ 2,595	[1]	$ 2,653,000	[1]	$ 2,653,000		$ 2,655,000		$ 2,819,000		$ 2,819,000		$ 2,823,000		$ 2,594	[1]	$ 2,655,000	[1]	$ 2,823,000	$ 2,594	[1]	$ 4,000
Subsequent Event [Member]
Stock Repurchase Program, Authorized Amount	$ 9,000,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 2,600,000
Subsequent Event [Member] | Separation and Mutual Release Agreement [Member]
Shares Acquired, Average Cost Per Share (in dollars per share)	$ 0.739
Subsequent Event [Member] | Brother of Former CEO [Member]
Treasury Stock, Shares, Acquired (in shares)		974,120
Shares Acquired, Average Cost Per Share (in dollars per share)		$ 0.70
Subsequent Event [Member] | Brother of Former CEO [Member] | Separation and Mutual Release Agreement [Member]
Treasury Stock, Shares, Acquired (in shares)	3,956,267
Severance Costs	$ 2,700,000
Subsequent Event [Member] | Craig Stewart [Member] | Separation and Mutual Release Agreement [Member]
Treasury Stock, Shares, Acquired (in shares)	1,933,402
Severance Costs	$ 1,800,000
Subsequent Event [Member] | Director [Member]
Shares Granted, Shares, Share-based Payment Arrangement, Forfeited (in shares)			1,100,000
Subsequent Event [Member] | Aircraft [Member]
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property				$ 440,000
[1]These shares of common stock were purchased through a private transaction