Kewaunee Scientific (KEQU) 10-K 30 Jun 23 2023 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Apr. 30, 2023	Jun. 26, 2023	Oct. 31, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Apr. 30, 2023
Current Fiscal Year End Date	--04-30
Document Transition Report	false
Entity File Number	0-5286
Entity Registrant Name	KEWAUNEE SCIENTIFIC CORPORATION
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	38-0715562
Entity Address, Address Line One	2700 West Front Street
Entity Address, City or Town	Statesville
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28677-2927
City Area Code	704
Local Phone Number	873-7202
Title of 12(b) Security	Common Stock $2.50 par value
Trading Symbol	KEQU
Security Exchange Name	NASDAQ
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	false
Entity Shell Company	false
Entity Public Float			$ 37,907,714
Entity Common Stock, Shares Outstanding		2,879,785
Documents Incorporated by Reference [Text Block]	DOCUMENTS INCORPORATED BY REFERENCE: Those portions of the Company's proxy statement for use in connection with Kewaunee Scientific Corporation's annual meeting of stockholders to be held on August 23, 2023, indicated in this report are incorporated by reference into Part III hereof.
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Central Index Key	0000055529

Audit Information

Audit Information	12 Months Ended
	Apr. 30, 2023
Audit Information [Abstract]
Auditor Name	FORVIS, LLP
Auditor Location	Charlotte, NC
Auditor Firm ID	686

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Income Statement [Abstract]
Net sales	$ 219,494	$ 168,872
Cost of products sold	183,906	144,652
Gross profit	35,588	24,220
Operating expenses	30,224	26,828
Operating earnings (loss)	5,364	(2,608)
Pension (expense) income	(71)	355
Other income, net	939	400
Interest expense	(1,734)	(632)
Earnings (Loss) before income taxes	4,498	(2,485)
Income tax expense	3,139	3,518
Net earnings (loss)	1,359	(6,003)
Less: net earnings attributable to the non-controlling interest	621	123
Net earnings (loss) attributable to Kewaunee Scientific Corporation	$ 738	$ (6,126)
Net earnings (loss) per share attributable to Kewaunee Scientific Corporation stockholders
Basic (in usd per share)	$ 0.26	$ (2.20)
Diluted (in usd per share)	$ 0.25	$ (2.20)
Weighted average number of common shares outstanding
Basic (in shares)	2,824	2,786
Diluted (in shares)	2,902	2,786

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 1,359	$ (6,003)
Other comprehensive income (loss), net of tax
Foreign currency translation adjustments	(290)	(186)
Change in unrecognized actuarial loss on pension obligations	590	21
Comprehensive income (loss), net of tax	1,659	(6,168)
Less comprehensive income attributable to the non-controlling interest	621	123
Total comprehensive income (loss) attributable to Kewaunee Scientific Corporation	$ 1,038	$ (6,291)

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Apr. 30, 2021	$ 41,241	$ 6,915	$ 3,807	$ (53)	$ 34,149	$ (3,577)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings (loss) attributable to Kewaunee Scientific Corporation	(6,126)				(6,126)
Other comprehensive income (loss)	(165)					(165)
Stock based compensation	744	68	676
Ending balance at Apr. 30, 2022	35,694	6,983	4,483	(53)	28,023	(3,742)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings (loss) attributable to Kewaunee Scientific Corporation	738				738
Other comprehensive income (loss)	300					300
Stock based compensation	677	101	576
Ending balance at Apr. 30, 2023	$ 37,409	$ 7,084	$ 5,059	$ (53)	$ 28,761	$ (3,442)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Current Assets
Cash and cash equivalents	$ 8,078	$ 4,433
Restricted cash	5,737	2,461
Receivables, less allowance: $476 (2023); $357 (2022)	46,081	41,254
Inventories	21,889	23,796
Note receivable	0	13,457
Prepaid expenses and other current assets	6,135	6,164
Total Current Assets	87,920	91,565
Property, plant and equipment, net	16,402	15,121
Right of use assets	9,170	7,573
Other assets	5,406	4,514
Total Assets	118,898	118,773
Current Liabilities
Short-term borrowings	3,587	1,588
Current portion of financing liability	642	575
Current portion of financing lease liabilities	85	126
Current portion of operating lease liabilities	1,967	1,319
Accounts payable	23,599	27,316
Employee compensation and amounts withheld	4,304	4,504
Deferred revenue	4,097	3,529
Other accrued expenses	1,772	3,336
Total Current Liabilities	40,053	42,293
Long-term portion of financing liability	28,132	28,775
Long-term portion of financing lease liabilities	148	228
Long-term portion of operating lease liabilities	7,136	6,179
Accrued pension and deferred compensation costs	3,546	4,159
Deferred income taxes	943	428
Other non-current liabilities	455	531
Total Liabilities	80,413	82,593
Commitments and Contingencies (Note 9)
Stockholders' Equity
Common stock	7,084	6,983
Additional paid-in capital	5,059	4,483
Retained earnings	28,761	28,023
Accumulated other comprehensive loss	(3,442)	(3,742)
Common stock in treasury, at cost: 3 shares	(53)	(53)
Total Kewaunee Scientific Corporation Stockholders' Equity	37,409	35,694
Non-controlling interest	1,076	486
Total Stockholders' Equity	38,485	36,180
Total Liabilities and Stockholders' Equity	$ 118,898	$ 118,773

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Statement of Financial Position [Abstract]
Allowance for receivables	$ 476	$ 357
Common stock, par value (in USD per share)	$ 2.50	$ 2.50
Common stock, shares authorized (in shares)	5,000	5,000
Common stock, shares issued (in shares)	2,833	2,793
Common stock, shares outstanding (in shares)	2,830	2,790
Treasury stock, shares (in shares)	3	3

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 earnings (loss)	$ 1,359	$ (6,003)
Adjustments to reconcile net earnings (loss) to net cash used by operating activities:
Depreciation	2,867	2,769
Bad debt provision	120	92
Stock based compensation expense	886	729
Provision for deferred income taxes	516	120
Change in assets and liabilities:
Receivables	(4,947)	(8,464)
Inventories	1,907	(7,279)
Income tax receivable	0	955
Accounts payable and other accrued expenses	(5,558)	11,886
Deferred revenue	568	406
Other, net	(1,508)	(3,096)
Net cash used by operating activities	(3,790)	(7,885)
Cash Flows from Investing Activities
Capital expenditures	(4,148)	(1,908)
Net cash used in investing activities	(4,148)	(1,908)
Cash Flows from Financing Activities
Proceeds from short-term borrowings	60,599	59,359
Repayments on short-term borrowings	(58,601)	(64,598)
Proceeds from sale-leaseback transaction	13,629	15,893
Repayments on financing liability	(575)	0
Proceeds from long-term debt	0	377
Repayments on long-term debt	(121)	0
Net cash provided by financing activities	14,931	11,031
Effect of exchange rate changes on cash, net	(72)	(75)
Increase in Cash, Cash Equivalents and Restricted Cash	6,921	1,163
Cash, Cash Equivalents and Restricted Cash at Beginning of Year	6,894	5,731
Cash, Cash Equivalents and Restricted Cash at End of Year	13,815	6,894
Supplemental Disclosure of Cash Flow Information
Interest paid	1,862	480
Income taxes paid	3,158	1,006
Assets obtained under new finance or operating leases	$ 3,902	$ 366

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Apr. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Kewaunee Scientific Corporation and subsidiaries (collectively the "Company") design, manufacture, and install laboratory, healthcare, and technical furniture products. The Company's products include steel and wood casework, fume hoods, adaptable modular systems, moveable workstations, stand-alone benches, biological safety cabinets, and epoxy resin work surfaces and sinks. The Company's sales are made through purchase orders and contracts submitted by customers through its dealers, its subsidiaries in Singapore and India, and a national stocking distributor. See Note 12 , Restructuring Costs for details on the closure status of the Company's China operations. The majority of the Company's products are sold to customers located in North America, primarily within the United States. The Company's laboratory products are used in chemistry, physics, biology and other general science laboratories in the pharmaceutical, biotechnology, industrial, chemical, commercial, educational, government and health care markets. Technical products are used in facilities manufacturing computers and light electronics and by users of computer and networking furniture. Principles of Consolidation The Company's consolidated financial statements include the accounts of Kewaunee Scientific Corporation and its international subsidiaries. A brief description of each subsidiary, along with the amount of the Company's controlling financial interests, as of April 30, 2023 is as follows: (1) Kewaunee Labway Asia Pte. Ltd., a commercial sales organization for the Company's products in Singapore, is 100% owned by the Company; (2) Kewaunee Scientific Corporation Singapore Pte. Ltd., a holding company in Singapore, is 100% owned by the Company; (3) Kewaunee Labway India Pvt. Ltd., a design, installation, manufacturing, assembly and commercial sales operation for the Company's products in Bangalore, India, is 95% owned by the Company; (4) Koncepo Scientech International Pvt. Ltd., a laboratory design and strategic advisory and construction management services firm, located in Bangalore, India, is 80% owned by the Company; (5) Kequip Global Lab Solutions Pvt. Ltd. is 70% owned by Kewaunee Scientific Corporation Singapore Pte. Ltd. All intercompany balances, transactions, and profits have been eliminated. Included in the consolidated financial statements are net assets of $16,786,000 and $13,127,000 at April 30, 2023 and 2022, respectively, of the Company's subsidiaries. Net sales by the Company's subsidiaries in the amounts of $72,778,000 and $42,024,000 were included in the consolidated statements of operations for fiscal years 2023 and 2022, respectively. Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments with original maturities of three months or less. During the years ended April 30, 2023 and 2022, the Company had cash deposits in excess of FDIC insured limits. The Company has not experienced any losses from such deposits. The Company includes restricted cash along with the cash balance for presentation in the consolidated statements of cash flows. The reconciliation between the consolidated balance sheet and the consolidated statement of cash flows at April 30 is as follows: $ in thousands 2023 2022 Cash and cash equivalents $ 8,078 $ 4,433 Restricted cash 5,737 2,461 Total cash, cash equivalents and restricted cash $ 13,815 $ 6,894 Restricted Cash Restricted cash includes bank deposits of subsidiaries used for performance guarantees against customer orders. Accounts Receivable and Allowance for Doubtful Accounts Receivables are stated at the amount owed by the customer, net of allowances for estimated doubtful accounts. The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where management is aware of a customer's inability to meet its financial obligations to the Company, or a project dispute makes it unlikely that all of the receivable owed by a customer will be collected, a specific reserve for bad debts is estimated and recorded to reduce the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, a reserve for bad debts is estimated and recorded based on past loss history and an overall assessment of past due trade accounts receivable amounts outstanding. Accounts are written off when it is clearly established that the receivable is a bad debt. Recoveries of receivables previously written off are recorded when received. The activity in the allowance for doubtful accounts for each of the years ended April 30 was: $ in thousands 2023 2022 Balance at beginning of year $ 357 $ 636 Bad debt provision 120 92 Doubtful accounts written off (net) (1) (371) Balance at end of year $ 476 $ 357 Unbilled Receivables Accounts receivable include unbilled receivables that represent amounts earned which have not yet been billed in accordance with contractually stated billing terms, excluding retention, which is included in other assets. The amount of unbilled receivables, net of unbilled retention, at April 30, 2023 and 2022 was $13,459,000 and $9,287,000, respectively. Inventories The Company's inventories are valued at the lower of cost or net realizable value under the first-in, first-out ("FIFO") method. Property, Plant and Equipment Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is determined for financial reporting purposes principally on the straight-line method over the estimated useful lives of the individual assets or, for leaseholds, over the terms of the related leases, if shorter. Property, plant and equipment consisted of the following at April 30: $ in thousands 2023 2022 Useful Life Land $ 41 $ 41 N/A Building and improvements 17,147 17,164 10-40 years Machinery and equipment 44,180 43,121 5-10 years Total 61,368 60,326 Less accumulated depreciation (44,966) (45,205) Net property, plant and equipment $ 16,402 $ 15,121 The Company reviews the carrying value of property, plant and equipment for impairment annually or whenever changes in circumstances or events indicate that such carrying value may not be recoverable. If projected undiscounted cash flows are not sufficient to recover the carrying value of the potentially impaired asset, the carrying value is reduced to estimated fair value. There were no impairments in fiscal years 2023 or 2022. Other Assets Other assets at April 30, 2023 and 2022 included $1,191,000 and $1,293,000, respectively, of unbilled retainage, $2,352,000 and $2,480,000, respectively, of assets held in a trust account for non-qualified benefit plan, and $111,000 and $110,000, respectively, of cash surrender values of life insurance policies. Life insurance policies are recorded at the amount that could be realized under the insurance contract as of the date of the Company's consolidated balance sheets with the change in cash surrender or contract value being recorded as income or expense during each period. Use of Estimates The presentation of consolidated financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from these estimates. Significant estimates impacting the accompanying consolidated financial statements include the allowance for uncollectible accounts receivable, self-insurance reserves, income taxes, and pension liabilities. Variable Interest Entity On December 22, 2021, the Company entered into an Agreement for Purchase and Sale of Real Property with CAI Investments Sub-Series 100 LLC (the "Buyer"), for the Company’s headquarters and manufacturing facilities (the "Property") located in Statesville, North Carolina (the "Sale Agreement") in exchange for $30,275,000 in sales proceeds, $14,864,000 of which was payable in redeemable preferred shares in CAI Investments Medical Products I Parent, LLC ("Parent"), an affiliate of Buyer. At April 30, 2022, the carrying value of the redeemable preferred shares was $13.5 million. The Sale Agreement was finalized on March 24, 2022 and coincided with a 20-year lease, effective on such date between the Company and CAI Investments Medical Products I Master Lessee LLC ("Lessor"), an affiliate of Buyer, for the Property (the "Lease Agreement"). At the same time, the Buyer and its affiliates formed a new, debt-financed affiliate CAI Investments Medical Products I, DST ("Trust") and contributed the Property to the Trust. According to the terms of the lease, the Trust leased the Property to its affiliated Lessor, which in turn sub-leased the Property to the Company (together with the Sale Agreement, the "Sale-Leaseback Arrangement"). For additional information on the accounting for the Sale-Leaseback Arrangement, refer to Note 5 , Sale-Leaseback Financing Transaction . The Company concluded as of April 30, 2022 that Parent and its direct affiliates, including the Trust, are designed primarily to acquire and manage the Property and constitute a variable interest entity because the Trust lacks sufficient equity on its own to finance its operations. The Company evaluated its lease arrangement and redeemable preferred shares in Parent as variable interests. Based on its evaluation, the Company concluded it should not consolidate Parent or its affiliates under the variable interest model or the voting interest model of ASC 810, Consolidation . The Company recorded the redeemable preferred shares as a Note Receivable, classified as held to maturity at amortized cost, on its Consolidated Balance Sheet, rather than as an investment in preferred equity, due to the mandatory redemption feature of the preferred shares. As of June 22, 2022, the Company had fully redeemed all shares and converted the Note Receivable to cash. The Company's maximum exposure to the Buyer and its affiliates as of April 30, 2023 was limited to the Company’s lease payments and right to use the Property. Fair Value of Financial Instruments A financial instrument is defined as cash equivalents, evidence of an ownership interest in an entity, or a contract that creates a contractual obligation or right to deliver or receive cash or another financial instrument from another party. The Company's financial instruments consist primarily of cash and equivalents, mutual funds, cash surrender value of life insurance policies, a note receivable and corresponding sale-leaseback financing liability, term loans and short-term borrowings. The carrying value of these assets and liabilities approximate their fair value. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Expanded disclosures about instruments measured at fair value require the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value as follows: Level 1 Quoted prices in active markets for identical assets or liabilities as of the reporting date. Level 2 Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities as of the reporting date. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The following tables summarize the Company's fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring and nonrecurring basis as of April 30, 2023 and 2022 (in thousands): 2023 Level 1 Level 2 Level 3 Total Financial Assets Trading securities held in non-qualified compensation plans (1) $ 1,105 $ — $ — $ 1,105 Cash surrender value of life insurance policies (1) — 1,358 — 1,358 Total $ 1,105 $ 1,358 $ — $ 2,463 Financial Liabilities Non-qualified compensation plans (2) $ — $ 2,910 $ — $ 2,910 Total $ — $ 2,910 $ — $ 2,910 2022 Level 1 Level 2 Level 3 Total Financial Assets Trading securities held in non-qualified compensation plans (1) $ 1,219 $ — $ — $ 1,219 Cash surrender value of life insurance policies (1) — 1,371 — 1,371 Total $ 1,219 $ 1,371 $ — $ 2,590 Financial Liabilities Non-qualified compensation plans (2) $ — $ 3,003 $ — $ 3,003 Total $ — $ 3,003 $ — $ 3,003 (1) The Company maintains two non-qualified compensation plans which include investment assets in a rabbi trust. These assets consist of marketable securities, which are valued using quoted market prices multiplied by the number of shares owned, and life insurance policies, which are valued at their cash surrender value. (2) Plan liabilities are equal to the individual participants' account balances and other earned retirement benefits. Revenue Recognition Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products. The Company recognizes revenue when control of a good or service promised in a contract (i.e., performance obligation) is transferred to a customer. Control is obtained when a customer has the ability to direct the use of and obtain substantially all of the remaining benefits from that good or service. The majority of the Company's revenues are recognized over time as the customer receives control as the Company performs work under a contract. However, a portion of the Company's revenues are recognized at a point-in-time as control is transferred at a distinct point in time per the terms of a contract. Sales taxes that are collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore are excluded from net sales. Certain customers' cash discounts and volume rebates are offered as sales incentives. The discounts and volume rebates are recorded as a reduction in sales at the time revenue is recognized in an amount estimated based on historical experience and contractual obligations. Deferred revenue consists of customer deposits and advance billings of the Company's products where sales have not yet been recognized. Accounts receivable includes retainage in the amounts of $235,000 and $523,000 at April 30, 2023 and 2022, respectively. Shipping and handling costs are included in cost of product sales. Because of the nature and quality of the Company's products, any warranty issues are determined in a relatively short period after the sale and are infrequent in nature, and as such, warranty costs are immaterial to the Company's consolidated financial position and results of operations and are expensed as incurred. Credit Concentration The Company performs credit evaluations of its customers. Revenues from three of the Company's domestic dealers represented in the aggregate approximately 36% and 38% of the Company's sales in fiscal years 2023 and 2022, respectively. Accounts receivable for two domestic customers represented approximately 23% and 21% of the Company's total accounts receivable as of April 30, 2023 and 2022, respectively. Insurance The Company maintains a self-insured health-care program. The Company accrues estimated losses for claims incurred but not reported using assumptions based on historical loss experience. The Company has also purchased specific stop-loss insurance to limit claims above a certain amount. The Company adjusts insurance reserves, as needed, in the event that future loss experience differs from historical loss patterns. Income Taxes In accordance with ASC 740, "Income Taxes" ("ASC 740"), the Company uses the liability method in measuring the provision for income taxes and recognizing deferred income tax assets and liabilities on the consolidated balance sheets. ASC 740 clarifies the financial statement recognition threshold and measurement attribute of a tax position taken or expected to be taken in a tax return. Under ASC 740, the Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC 740 only allows the recognition of those tax benefits that have a greater than 50% likelihood of being sustained upon examination by the taxing authorities. The Company did not have any significant uncertain tax positions at April 30, 2023 or 2022. Research and Experimentation Expenditures Research and experimentation expenditures are charged to cost of products sold in the periods incurred. Expenditures for research and experimentation expenditures were $1,012,000 and $990,000 for the fiscal years ended April 30, 2023 and 2022, respectively. Advertising Costs Advertising costs are expensed as incurred, and include trade shows, training materials, sales, samples, and other related expenses and are included in operating expenses. Advertising costs for the years ended April 30, 2023 and 2022 were $226,000 and $175,000, respectively. Foreign Currency Translation The financial statements of subsidiaries located in India and China are measured using the local currency as the functional currency. Effective May 1, 2022, Kewaunee Scientific Corporation Singapore Pte. Ltd. transitioned to using the U.S. dollar as its functional currency. The financial position and operating results of Kewaunee Labway Asia Pte. Ltd. are also measured using the U.S. dollar as its functional currency. Assets and liabilities of the Company's foreign subsidiaries using local currencies are translated into United States dollars at fiscal year-end exchange rates. Sales, expenses, and cash flows are translated at weighted average exchange rates for each period. Net translation gains or losses are included in other comprehensive income, a separate component of stockholders' equity. Gains and losses from foreign currency transactions of these subsidiaries are included in operating expenses. Earnings Per Share Basic earnings per share is based on the weighted average number of common shares outstanding during the year. Diluted earnings per share reflects the assumed exercise of outstanding stock options and the conversion of restricted stock units ("RSUs") under the Company's various stock compensation plans, except when RSUs and stock options have an antidilutive effect. There were 33,900 antidilutive RSUs and stock options outstanding at April 30, 2023. There were 44,750 antidilutive RSUs and stock options outstanding at April 30, 2022. The following is a reconciliation of basic to diluted weighted average common shares outstanding: Shares in thousands 2023 2022 Weighted average common shares outstanding Basic 2,824 2,786 Dilutive effect of stock options and RSUs 78 — Weighted average common shares outstanding—diluted 2,902 2,786 Accounting for Stock Options and Other Equity Awards Compensation costs related to stock options and other stock awards granted by the Company are charged against operating expenses during their vesting period, under ASC 718, "Compensation—Stock Compensation." Forfeitures are accounted for in the period in which the awards are forfeited. The Company granted 87,969 RSUs under the 2017 Omnibus Incentive Plan in fiscal year 2023 and 67,750 RSUs in fiscal year 2022. There were no stock options granted during fiscal years 2023 and 2022. (See Note 7 , Stock Options and Share-Based Compensation ) New Accounting Standards In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments," which replaces the current incurred loss method used for determining credit losses on financial assets, including trade receivables, with an expected credit loss method. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2022. The Company will adopt this standard in fiscal year 2024. The Company does not expect the adoption of this standard to have a significant impact on the Company's consolidated financial position or results of operations. In December 2019, the FASB issued ASU No. 2019-12, "Income Taxes ("Topic 740"): Simplifying the Accounting for Income Taxes." This update simplifies the accounting for income taxes through certain targeted improvements to various subtopics within Topic 740. The amendments in this update are effective for fiscal years and interim periods beginning after December 15, 2020. The Company adopted this standard effective May 1, 2021. The adoption of this standard did not have a significant impact on the Company's consolidated financial position or results of operations.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Apr. 30, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The Company recognizes revenue when control of a good or service promised in a contract (i.e., performance obligation) is transferred to a customer. Control is obtained when a customer has the ability to direct the use of and obtain substantially all of the remaining benefits from that good or service. The majority of the Company's revenues are recognized over time as the customer receives control as the Company performs work under a contract. However, a portion of the Company's revenues are recognized at a point-in-time as control is transferred at a distinct point in time per the terms of a contract. Performance Obligations A performance obligation is a distinct good or service or bundle of goods and services that is distinct or a series of distinct goods or services that are substantially the same and have the same pattern of transfer. The Company identifies performance obligations at the inception of a contract and allocates the transaction price to individual performance obligations to reasonably reflect the Company's performance in transferring control of the promised goods or services to the customer. The Company has elected to treat shipping and handling as a fulfillment activity instead of a separate performance obligation. The following are the primary performance obligations identified by the Company: Laboratory Furniture The Company principally generates revenue from the manufacture of custom laboratory, healthcare, and technical furniture and infrastructure products (herein referred to as "laboratory furniture"). The Company's products include steel and wood casework, fume hoods, adaptable modular systems, moveable workstations, stand-alone benches, biological safety cabinets, and epoxy resin work surfaces and sinks. Customers can benefit from each piece of laboratory furniture on its own or with resources readily available in the market place such as separately purchased installation services. Each piece of laboratory furniture does not significantly modify or customize other laboratory furniture, and the pieces of laboratory furniture are not highly interdependent or interrelated with each other. The Company can, and frequently does, break portions of contracts into separate "runs" to meet manufacturing and construction schedules. As such, each piece of laboratory furniture is considered a separate and distinct performance obligation. The majority of the Company's products are customized to meet the specific architectural design and performance requirements of laboratory planners and end users. The finished laboratory furniture has no alternative use to the Company and the Company has an enforceable right to payment for performance completed to date. As such, revenue from the sales of customized laboratory furniture is recognized over time once the customization process has begun, using the units-of-production output method to measure progress towards completion. There is not a material amount of work-in-process for which the customization process has begun at the end of a reporting period. The Company believes this output method most reasonably reflects the Company's performance because it directly measures the value of the goods transferred to the customer. For standardized products sold by the Company, revenue is recognized when control transfers, which is typically freight on board ("FOB") shipping point. Warranties All orders contain a standard warranty that warrants that the product is free from defects in workmanship and materials under normal use and conditions for a limited period of time. Due to the nature and quality of the Company's products, any warranty issues have historically been determined in a relatively short period after the sale, have been infrequent in nature, and have been immaterial to the Company's financial position and results of operations. The Company's standard warranties are not considered a separate and distinct performance obligation as the Company does not provide a service to customers beyond assurance that the covered product is free of initial defects. Costs of providing these short term assurance warranties are immaterial and, accordingly, are expensed as incurred. Extended separately priced warranties are available which can last up to ten years. Extended warranties are considered separate performance obligations as they are individually priced options providing assurances that the products are free of defects. Installation Services The Company sometimes performs installation services for customers. The scope of installation services primarily relates to setting up and ensuring the proper functioning of the laboratory furniture. In certain markets, the Company may provide a broader range of installation services involving the design and installation of the laboratory's mechanical services. Installation services can be, and often are, performed by third parties and thus may be distinct from the Company's products. Installation services create or enhance assets that the customer controls as the installation services are provided. As such, revenue from installation services is recognized over time, as the installation services are performed using the cost input method, as there is a direct relationship between the Company's inputs and the transfer of control by means of the performance of installation services to the customer. Custodial Services It is common in the laboratory and healthcare furniture industries for customers to request delivery at specific future dates, as products are often to be installed in buildings yet to be constructed. Frequently, customers will request the manufacture of these products prior to the customer's ability or readiness to receive the product due to various reasons such as changes to or delays in the construction of the building. As such, from time to time Kewaunee's customers require us to provide custodial services for their laboratory furniture. Custodial services are frequently provided by third parties and do not significantly alter the other goods or services covered by the contract and as such are considered a separate and distinct performance obligation. Custodial services are simultaneously received and consumed by the customer and as such revenue from custodial services is recognized over time using a straight-line time-based measure of progress towards completion, because the Company's services are provided evenly throughout the performance period. Payment Terms and Transaction Prices The Company's contracts with customers are generally fixed-price and do not contain variable consideration or a general right of return or refund. The Company's contracts with customers contain terms typical for Kewaunee's industry, including withholding a portion of the transaction price until after the goods or services have been transferred to the customer (i.e. "retainage"). The Company does not recognize this as a significant financing component because the primary purpose of retainage is to provide the customer with assurance that the Company will perform its obligations under the contract, rather than to provide financing to the customer. Allocation of Transaction Price The Company's contracts with customers may cover multiple goods and services, such as differing types of laboratory furniture and installation services. For these arrangements, each good or service is evaluated to determine whether it represents a distinct performance obligation. The total transaction price is then allocated to the distinct performance obligations based on their relative standalone selling price at the inception of the arrangement. If available, the Company utilizes observable prices for goods or services sold separately to similar customers in similar circumstances to determine its relative standalone selling price. Otherwise, list prices are used if they are determined to be representative of standalone selling prices. If neither of these methods are available at contract inception, such as when the Company does not sell the product or service separately, judgment may be required and the Company determines the standalone selling price using one, or a combination of, the adjusted market assessment or expected cost-plus margin approaches. Practical Expedients Used The Company has elected the following practical expedients: • The portfolio approach was applied in evaluating the accounting for the cost of obtaining a contract. • Payment terms with the Company's customers which are one year or less are not considered a significant financing component. • The Company excludes from revenues taxes it collects from customers that are assessed by a government authority. This is primarily relevant to domestic sales but also includes taxes on some international sales which are also excluded from the transaction price. • The Company's incremental cost to obtain a contract is limited to sales commissions. The Company applies the practical expedient to expense commissions as incurred for contracts having a duration of one year or less. Sales commissions related to contracts with a duration of greater than one year are immaterial to the Company's consolidated financial position and results of operations and are also expensed as incurred. Disaggregated Revenue A summary of net sales transferred to customers at a point in time and over time for the twelve months ended April 30 is as follows (in thousands): 2023 Domestic International Total Over Time $ 141,994 $ 72,778 $ 214,772 Point in Time 4,722 — 4,722 Total Revenue $ 146,716 $ 72,778 $ 219,494 2022 Domestic International Total Over Time $ 119,989 $ 42,024 $ 162,013 Point in Time 6,859 — 6,859 Total Revenue $ 126,848 $ 42,024 $ 168,872 Contract Balances The closing balances of contract assets included $13,459,000 in accounts receivable and $1,191,000 in other current assets at April 30, 2023. The opening balance of contract assets arising from contracts with customers included $9,287,000 in accounts receivable and $1,293,000 in other assets at April 30, 2022. The closing and opening balances of contract liabilities included in deferred revenue arising from contracts with customers were $4,097,000 at April 30, 2023 and $3,529,000 at April 30, 2022. The timing of revenue recognition, billings and cash collections results in accounts receivable, unbilled receivables, and deferred revenue which is disclosed on the consolidated balance sheets and in the notes to the consolidated financial statements. In general, the Company receives payments from customers based on a billing schedule established in its contracts. Unbilled receivables represent amounts earned which have not yet been billed in accordance with contractually stated billing terms. Accounts receivable are recorded when the right to consideration becomes unconditional and the Company has a right to invoice the customer. Deferred revenue relates to payments received in advance of performance under the contract. Deferred revenue is recognized as revenue as the Company performs under the contract. During the fiscal year ended April 30, 2023, changes in contract assets and liabilities were not materially impacted by any other factors. Approximately 100% of the contract liability balance at April 30, 2023 is expected to be recognized as revenue during fiscal year 2024.

Inventories

Inventories	12 Months Ended
	Apr. 30, 2023
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consisted of the following at April 30: (in thousands) 2023 2022 Finished goods $ 3,412 $ 4,555 Work-in-process 2,380 2,893 Materials and components 16,097 16,348 Total inventories $ 21,889 $ 23,796

Long-term Debt and Other Credit

Long-term Debt and Other Credit Arrangements	12 Months Ended
	Apr. 30, 2023
Debt Disclosure [Abstract]
Long-term Debt and Other Credit Arrangements	Long-term Debt and Other Credit Arrangements On May 6, 2013, the Company entered into a credit and security agreement (the "Loan Agreement") consisting of a $20 million revolving credit facility ("Line of Credit") with Wells Fargo, National Bank, which originally matured in May 2018 and was extended numerous times until it was terminated in June 2022. On June 19, 2019, the Company entered into a Security Agreement with Wells Fargo, National Bank, pursuant to which the Company granted a security interest in substantially all of its assets to secure its obligations under the Loan Agreement. On December 13, 2019, the Company entered into an amendment to the Loan Agreement and the Line of Credit to effect a change to an asset based lending arrangement based on eligible accounts receivable and inventory, with the available amount not to exceed $20 million through January 31, 2020, and with such maximum amount reduced to $15 million thereafter. This amendment replaced the prior financial covenants with new financial covenants, including minimum monthly liquidity and EBITDA requirements. Additionally, a requirement for the repatriation of foreign cash and restrictions on the payment of dividends were added. The Security Agreement was amended several times during fiscal years 2022 and 2023 as the Company was finalizing the Sale-Leaseback financing transaction discussed in Note 5 , Sale-Leaseback Financing Transaction . These amendments were primarily driven by requirements and timing of the Company's new credit arrangement. On June 27, 2022, the Company terminated the Credit Agreement with Wells Fargo, National Bank. At the time of termination, there were no borrowings under the Credit Agreement, and the Company did not incur any material termination penalties as a result of the termination. At April 30, 2022, there were advances of $1.6 million and $716,000 in letters of credit outstanding, leaving $2.4 million available under the Line of Credit. The borrowing rate under the Line of Credit at that date was 4.75%. Monthly interest payments under the Line of Credit were payable at the greater of the Daily One Month LIBOR interest rate, or 0.75%, plus 4.0%. At April 30, 2022, the Company was in compliance with all the financial covenants under its revolving credit facility. On December 19, 2022, the Company entered into a Credit and Security Agreement (the "Credit Agreement") with Mid Cap Funding IV Trust, as agent (the "Agent"), and the lenders from time to time party thereto (collectively, the "Lenders"). The Credit Agreement provides for a secured revolving line of credit initially up to $15.0 million (the "Revolving Credit Facility"). Availability under the Revolving Credit Facility is subject to a borrowing base calculated in accordance with the terms of the Credit Agreement and on the basis of eligible accounts and inventory and certain other reserves and adjustments. Pursuant to the Credit Agreement, the Company granted to the Agent, for itself and the Lenders, a first priority security interest in all existing and future acquired assets owned by the Company. Subject to the terms of the Credit Agreement, from time to time the Company may request that the initial revolving loan amount available under the Revolving Credit Facility be increased with additional tranches in minimum amounts of $1,000,000, up to a maximum borrowing availability of $30.0 million. The Agent and Lenders must consent to any such increase in their sole discretion. The Revolving Credit Facility matures on December 19, 2025. Except as set forth in the Credit Agreement, borrowings under the Revolving Credit Facility bear interest at a rate equal to Term SOFR (Secured Overnight Financing Rate) plus 4.10%. The Company is required to make monthly interest payments on the Revolving Credit Facility, with the entire principal payment due at maturity. At April 30, 2023, there was $3,548,000 outstanding under the Revolving Credit Facility, with remaining borrowing capacity under the Revolving Credit Facility of $10,286,000. The borrowing rate under the Revolving Credit Facility was 9.02% as of April 30, 2023. At April 30, 2023, the Company was in compliance with all financial covenants under its revolving credit facility. In addition, the Company's International subsidiaries have a balance outstanding of $39,000 in short-term borrowings related to overdraft protection and short-term loan arrangements. At April 30, 2023, there were foreign bank guarantees outstanding to customers in the amounts of $5.2 million, $142,000, $3,000, and $233,000 with expiration dates in fiscal years 2024, 2025, 2026, and 2027, respectively, collateralized by certain assets of the Company's subsidiaries in India. At April 30, 2022, there were bank guarantees issued by foreign banks outstanding to customers in the amounts of $8.2 million, $111,000, $9,000, $3,000, and $249,000 with expiration dates in fiscal years 2023, 2024, 2025, 2026, and 2027, respectively, collateralized by a $6.0 million corporate guarantee and certain assets of the Company's subsidiaries in India.

Sale-Leaseback Financing Transa

Sale-Leaseback Financing Transaction	12 Months Ended
	Apr. 30, 2023
Financing Liability [Abstract]
Sale-Leaseback Financing Transaction	Sale-Leaseback Financing Transaction On December 22, 2021, the Company entered into the Sale Agreement with the Buyer for the Company’s headquarters and manufacturing facilities located at 2700 West Front Street in Statesville, North Carolina. The Sale Agreement was finalized on March 24, 2022 and coincided with the Company and the Buyer entering into the Lease Agreement. The Sale-Leaseback Arrangement is repayable over a 20-year term, with four renewal options of five years each. Under the terms of the Lease Agreement, the Company’s initial basic rent is approximately $158,000 per month, with annual increases of approximately 2% each year of the initial term. The Company accounted for the Sale-Leaseback Arrangement as a financing transaction with the Buyer in accordance with ASC 842, Leases , as the Lease Agreement was determined to be a finance lease. The Company concluded the Lease Agreement met the qualifications to be classified as a finance lease due to the significance of the present value of the lease payments, using a discount rate of 4.75% to reflect the Company’s incremental borrowing rate, compared to the fair value of the leased property as of the lease commencement date. In measuring the lease payments for the present value analysis, the Company elected the practical expedient to combine the lease component (the leased facilities) with the non-lease component (property management provided by the Buyer/Lessor) into a single lease component. The presence of a finance lease indicates that control of the Property has not transferred to the Buyer/Lessor and, as such, the transaction was deemed a failed sale-leaseback and accounted for as a financing arrangement. As a result of this determination, the Company is viewed as having received the sales proceeds from the Buyer/Lessor in the form of a hypothetical loan collateralized by its leased facilities. The hypothetical loan is payable as principal and interest in the form of “lease payments” to the Buyer/Lessor. As such, the Company will not derecognize the Property from its books for accounting purposes until the lease ends. No gain or loss was recognized related to the Sale-Leaseback Arrangement under U.S. GAAP. As of April 30, 2023, the carrying value of the financing liability was $28,774,000, net of $708,000 in debt issuance costs, of which $642,000 was classified as current on the Consolidated Balance Sheet with $28,132,000 classified as long-term. As of April 30, 2022, the carrying value of the financing liability was $29,350,000, net of $768,000 in debt issuance costs, of which $575,000 was classified as current on the Consolidated Balance Sheet with $28,775,000 classified as long-term. The monthly lease payments are split between a reduction of principal and interest expense using the effective interest rate method. Interest expense associated with the financing arrangement was $1,316,000 and $147,000 for the years ended April 30, 2023 and 2022, respectively. The Company will depreciate the building down to zero over the 20-year assumed economic life of the Property so that at the end of the lease term, the remaining carrying amount of the financing liability will equal the carrying amount of the land of $41,000. Remaining future cash payments related to the financing liability for the fiscal years ending April 30 are as follows: ($ in thousands) 2024 $ 1,931 2025 1,970 2026 2,009 2027 2,050 2028 2,090 Thereafter 33,867 Total Minimum Liability Payments 43,917 Imputed Interest (15,143) Total $ 28,774

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act ("CARES Act") was signed into law, which contains several income tax provisions, as well as other measures, aimed at assisting businesses impacted by the economic effects of the COVID-19 pandemic. The CARES Act includes a broad range of tax reform provisions affecting businesses, including permissible net operating losses ("NOLs") carrybacks up to five years, changes in business deductions limitations, and deferral of Social Security withholdings. The Company applied the NOL carryback provision of the CARES Act with respect to its estimated NOL for fiscal year 2021 to years that had higher enacted tax rates. The Company also applied the deferral of Social Security withholdings in accordance with the CARES Act; 50% of these deferred withholdings were due and paid by December 31, 2021, with the remainder due and paid by December 31, 2022. Effective August 1, 2019, the Company elected to revoke the indefinite reinvestment of foreign unremitted earnings position set forth by ASC 740-30-25-17 for multiple foreign subsidiaries. As a result of this election, the Company recorded a tax withholding expense imposed by the India Income Tax Department of $406,000 and $240,000 for the years ended April 30, 2023 and 2022, respectively. On December 22, 2017, the Tax Cuts and Job Act amended Internal Revenue Code Section 174, effective for tax years beginning after December 31, 2021. This amendment to Section 174, effective during fiscal year 2023 for the Company, eliminated the current year deductibility of research and experimentation expenditures and required the Company to deduct these expenditures over five years. The impact of this tax regulation required the Company to record a new deferred tax asset of $1,558,000 as of April 30, 2023. The Company's accounting policy with respect to the Global Intangible Low-Taxed Income ("GILTI") tax rules is that GILTI will be treated as a periodic charge in the year in which it arises. Income tax expense consisted of the following: $ in thousands 2023 2022 Current tax expense: Federal $ 691 $ 1,899 State and local 197 490 Foreign 1,736 1,008 Total current tax expense 2,624 3,397 Deferred tax expense: Federal — — State and local — — Foreign 515 121 Total deferred tax expense 515 121 Net income tax expense $ 3,139 $ 3,518 The reasons for the differences between the above net income tax expense and the amounts computed by applying the statutory federal income tax rate to earnings before income taxes are as follows: $ in thousands 2023 2022 Income tax expense (benefit) at statutory rate $ 945 $ (432) State and local taxes, net of federal income tax benefit (119) (29) Tax credits (state, net of federal benefit) (433) (457) Effects of differing US and foreign tax rates 260 22 Net operating loss adjustment — (286) Return to provision adjustment 413 — Impact of foreign subsidiary income to parent 99 74 Increase in valuation allowance 1,667 4,170 Other items, net 307 456 Net income tax expense $ 3,139 $ 3,518 Significant items comprising deferred tax assets and liabilities as of April 30 were as follows: $ in thousands 2023 2022 Deferred tax assets: Accrued employee benefit expenses $ 153 $ 228 Allowance for doubtful accounts 114 142 Deferred compensation 1,156 1,196 Tax credits (state, net of federal benefits) 170 170 Foreign tax credit carryforwards 638 638 Section 174 R&E Addback 1,558 — Unrecognized actuarial loss, defined benefit plans 1,064 1,202 Inventory reserves and capitalized costs 201 110 Net operating loss carryforwards 249 112 Proceeds on Sale Leaseback 6,963 7,215 Operating lease liabilities 1,558 — Other 254 449 Total deferred tax assets 14,078 11,462 Deferred tax liabilities: Book basis in excess of tax basis of property, plant and equipment (1,417) (1,758) Book basis in excess of tax basis of Sale Leaseback property (1,106) (1,122) Prepaid pension (919) (949) APB 23 Assertion (1,318) (976) Right of use assets (1,526) — Debt Issuance Cost on Sale Leaseback (167) (184) Total deferred tax liabilities (6,453) (4,989) Valuation allowance (8,568) (6,901) Net deferred tax liabilities $ (943) $ (428) Deferred tax assets (liabilities) classified in the balance sheet: Non-current (943) (428) Net deferred tax liabilities $ (943) $ (428) The Company is required to evaluate the realization of the deferred tax asset and any requirement for a valuation allowance in accordance with ASC 740-10-30-2(b). This guidance provides that the future realization of the tax benefit of an existing deductible temporary difference or carryforward ultimately depends on sufficient taxable income of the appropriate character within the carryback or carryforward period available under the tax law. The Company evaluates all available evidence, both positive and negative, to determine the amount of any required valuation allowance. The valuation allowance totaled $8,568,000 and $6,901,000 at April 30, 2023 and 2022, respectively. At April 30, 2023, the Company had foreign tax credit carryforwards in the amount of $638,000, which are subject to a full valuation allowance, and which will begin to expire in 2028. The Company files federal, state and local tax returns with statutes of limitation generally ranging from 3 to 4 years. The Company is generally no longer subject to federal tax examinations for years prior to fiscal year 2019 or state and local tax examinations for years prior to fiscal year 2018. Tax returns filed by the Company's significant foreign subsidiaries are generally subject to statutes of limitations of 3 to 7 years and are generally no longer subject to examination for years prior to fiscal year 2017. The Company has no unrecognized tax benefits.

Stock Options and Share-Based C

Stock Options and Share-Based Compensation	12 Months Ended
	Apr. 30, 2023
Equity [Abstract]
Stock Options and Share-Based Compensation	Stock Options and Share-Based Compensation The Company's stockholders approved the 2017 Omnibus Incentive Plan ("2017 Plan") on August 30, 2017, which enables the Company to grant a broad range of equity, equity-related, and non-equity types of awards, with potential recipients including directors, consultants and employees. This plan replaced the 2010 Stock Option Plan for Directors and the 2008 Key Employee Stock Option Plan. No new awards will be granted under the prior plans and all outstanding options granted under the prior plans will remain subject to the prior plans. At the date of approval of the 2017 Plan there were 280,100 shares available for issuance under the prior plans. These shares and any shares subject to outstanding awards that subsequently cease to be subject to such awards are available under the 2017 Plan. The 2017 Plan did not increase the total number of shares available for issuance under the Company's equity compensation plans. At April 30, 2023 there were 149,007 shares available for future issuance. Under the 2017 Plan, the Company recorded stock-based compensation expense of $845,000 and $701,000 and deferred income tax benefit of $199,000 and $165,000 in fiscal years 2023 and 2022, respectively. The RSUs include grants with both a service and performance component vesting over a 3 year period and grants with only service components vesting over 2 and 3 year periods. The recognized expense is based upon the vesting period for service criteria and estimated attainment of the performance criteria at the end of the performance period based on the ratio of cumulative days incurred to total days over the performance period. The remaining estimated compensation expense of $812,000 will be recorded over the remaining vesting periods. The fair value of each RSU granted to employees was estimated on the date of grant based on the weighted average price of the Company's stock reduced by the present value of the expected dividend stream during the vesting period using the risk-free interest rate. The Company issued new shares of common stock to satisfy RSUs that vested during fiscal year 2023. The following table summarizes the RSU activity and weighted averages. 2023 2022 Number of RSUs Weighted Average Grant Date Fair Value Number of RSUs Weighted Average Grant Date Fair Value Outstanding at beginning of year 144,827 $ 12.24 125,217 $ 12.71 Granted 87,969 $ 13.43 67,750 $ 13.74 Vested (50,315) $ 13.86 (31,943) $ 12.44 Forfeited (22,841) $ 15.37 (16,197) $ 21.83 Outstanding at end of year 159,640 $ 11.94 144,827 $ 12.24 The stockholders approved the 2008 Key Employee Stock Option Plan ("2008 Plan") in fiscal year 2009 which allowed the Company to grant options on an aggregate of 300,000 shares of the Company's common stock. On August 26, 2015, the stockholders approved an amendment to this plan to increase the number of shares available under the 2008 Plan by 300,000 shares. Under the plan, options were granted at not less than the fair market value at the date of grant and options are exercisable in such installments, for such terms (up to 10 years), and at such times, as the Board of Directors determined at the time of the grant. At April 30, 2023, there were no shares available for future grants under the 2008 Plan. Under the 2008 Plan, the Company recorded no compensation expense or deferred income tax benefit in fiscal year 2023 or 2022. In order to determine the fair value of stock options on the date of grant, the Company applied the Black-Scholes option pricing model. Inherent in the model are assumptions related to expected stock-price volatility, option life, risk-free interest rate, and dividend yield. The stock options outstanding have the "plain-vanilla" characteristics as defined in SEC Staff Accounting Bulletin No. 107 (SAB 107). The Company utilized the Safe Harbor option "Simplified Method" to determine the expected term of these options in accordance with the guidance of SAB 107 for options outstanding. The Company issued new shares of common stock to satisfy options exercised during fiscal years 2023 and 2022. Stock option activity and weighted average exercise price are summarized as follows: 2023 2022 Number Weighted Average Exercise Price Number Weighted Average Exercise Price Outstanding at beginning of year 47,400 $ 19.34 84,300 $ 18.56 Canceled (7,850) $ 20.08 (35,400) $ 17.94 Exercised (5,650) $ 14.54 (1,500) $ 8.59 Outstanding at end of year 33,900 $ 19.97 47,400 $ 19.34 Exercisable at end of year 33,900 $ 19.97 47,400 $ 19.34 The number of options outstanding, exercisable, and their weighted average exercise prices were within the following ranges at April 30, 2023: $15.85-$23.62 Options outstanding 33,900 Weighted average exercise price $ 19.97 Weighted average remaining contractual life 2.5 years Aggregate intrinsic value $ 1,400 Options exercisable 33,900 Weighted average exercise price $ 19.97 Aggregate intrinsic value 1,400

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Apr. 30, 2023
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) The Company's other comprehensive income (loss) consists of unrealized gains and losses on the translation of the assets, liabilities, and equity of its foreign subsidiaries, and additional minimum pension liability adjustments, net of income taxes. The before tax income (loss), related income tax effect, and accumulated balances are as follows: $ in thousands Foreign Minimum Total Balance at April 30, 2021 $ (2,357) $ (1,220) $ (3,577) Foreign currency translation adjustment (186) — (186) Change in unrecognized actuarial loss on pension obligations — 21 21 Balance at April 30, 2022 (2,543) (1,199) (3,742) Foreign currency translation adjustment (290) — (290) Change in unrecognized actuarial loss on pension obligations — 590 590 Balance at April 30, 2023 $ (2,833) $ (609) $ (3,442)

Leases, Commitments and Conting

Leases, Commitments and Contingencies	12 Months Ended
	Apr. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Leases, Commitments and Contingencies	Leases, Commitments and Contingencies The Company recognizes lease assets and lease liabilities with respect to the rights and obligations created by leased assets previously classified as operating leases. The Company elected to: • Record the impact of adoption using a modified retrospective method with any cumulative effect as an adjustment to retained earnings (accumulated deficit) as opposed to restating comparative periods to reflect the effects of applying the new standard. • Elect the package of three transition practical expedients which alleviate the requirements to reassess embedded leases, lease classification and initial direct costs for leases that commenced prior to the adoption date. • Elected to use the short-term lease recognition exemption for all asset classes. This means, for those leases that qualify, the Company will not recognize right-of-use ("ROU") assets or lease liabilities, and this includes not recognizing ROU assets or lease liabilities for existing short-term leases of those assets. The Company has operating type leases for real estate and equipment in both the U.S. and internationally and financing leases for equipment in the United States. ROU assets totaled $9,170,000 and $7,573,000 at April 30, 2023 and 2022, respectively. Operating cash paid to settle lease liabilities was $2,278,640 and $2,019,000 for the fiscal year ended April 30, 2023 and 2022, respectively. The Company's leases have remaining lease terms of up to 8 years. In addition, some of the leases may include options to extend the leases for up to 5 years or options to terminate the leases within 1 year. Operating lease expense was $3,344,000 for the twelve months ended April 30, 2023, inclusive of period cost for short-term leases, not included in lease liabilities, of $1,065,000. Operating lease expense was $3,067,000 for the fiscal year ended April 30, 2022, inclusive of period cost for short-term leases, not included in lease liabilities, of $1,048,000. At April 30, 2023, the weighted average remaining lease term for the capitalized operating leases was 5.1 years and the weighted average discount rate was 5.0%. At April 30, 2022, the weighted average remaining lease term for the capitalized operating leases was 5.8 years and the weighted average discount rate was 4.1%. For the financing leases, the weighted average remaining lease term was 3.1 years and the weighted average discount rate was 6.8% at April 30, 2023 as compared to 3.8 years and 6.6% at April 30, 2022. As most of the Company's leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company uses the implicit rate when readily determinable. Future minimum payments under the non-cancelable lease arrangements for the fiscal years ending April 30 are as follows: ($ in thousands) Operating Financing 2024 $ 2,373 $ 91 2025 2,175 91 2026 1,920 72 2027 1,658 — 2028 1,130 — Thereafter 1,380 — Total Minimum Lease Payments 10,636 254 Imputed Interest (1,533) (21) Total $ 9,103 $ 233 The Company is involved in certain claims and legal proceedings in the normal course of business which management believes will not have a material adverse effect on the Company's consolidated financial condition or results of operations.

Retirement Benefits

Retirement Benefits	12 Months Ended
	Apr. 30, 2023
Retirement Benefits [Abstract]
Retirement Benefits	Retirement Benefits Defined Benefit Plans The Company has non-contributory defined benefit pension plans covering some of its domestic employees. These plans were amended as of April 30, 2005, no further benefits have been, or will be, earned under the plans subsequent to the amendment date, and no additional participants will be added to the plans. The defined benefit plan for salaried employees provides pension benefits that are based on each employee's years of service and average annual compensation during the last ten consecutive calendar years of employment as of April 30, 2005. The benefit plan for hourly employees provides benefits at stated amounts based on years of service as of April 30, 2005. The Company uses an April 30 measurement date for its defined benefit plans. The change in projected benefit obligations and the change in fair value of plan assets for the non-contributory defined benefit pension plans for each of the years ended April 30 are summarized as follows: $ in thousands 2023 2022 Accumulated Benefit Obligation, April 30 $ 18,368 $ 20,022 Change in Projected Benefit Obligations Projected benefit obligations, beginning of year $ 20,022 $ 22,942 Interest cost 845 710 Actuarial loss (1,113) (2,218) Actual benefits paid (1,386) (1,412) Projected benefit obligations, end of year $ 18,368 $ 20,022 Change in Plan Assets Fair value of plan assets, beginning of year $ 18,867 $ 21,459 Actual return on plan assets 251 (1,180) Employer contributions — — Actual benefits paid (1,386) (1,412) Fair value of plan assets, end of year $ 17,732 $ 18,867 Funded status—under $ (636) $ (1,155) Amounts Recognized in the Consolidated Balance Sheets consist of: Non-current liabilities $ (636) $ (1,155) Amounts Recognized in Accumulated Other Comprehensive Income (Loss) Consist of: Net actual loss $ 4,526 $ 5,116 Deferred tax benefit (1,064) (1,202) After-tax actuarial loss $ 3,462 $ 3,914 Weighted-Average Assumptions Used to Determine Benefit Obligations at April 30 Discount rate 5.10 % 4.40 % Rate of compensation increase N/A N/A Mortality table Pri-2012 Pri-2012 Projection scale MP-2021 MP-2020 Year Ended April 30, Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost 2023 2022 Discount rate 5.10 % 4.40 % Expected long-term return on plan assets 7.75 % 7.75 % Rate of compensation increase N/A N/A The components of the net periodic pension (income) expense for each of the fiscal years ended April 30 are as follows: $ in thousands 2023 2022 Interest cost $ 845 $ 710 Expected return on plan assets (1,402) (1,604) Recognition of net loss 628 539 Net periodic pension expense (income) $ 71 $ (355) The estimated net actuarial loss for the defined benefit pension plans that will be amortized from accumulated other comprehensive income into net periodic benefit cost during fiscal year 2024 is $580,000. The Company's funding policy is to contribute to the plans when pension laws and economics either require or encourage funding. The Company expects to make no contributions during fiscal year 2024. There were no contributions made to the plans in fiscal year 2023 or 2022. The following benefit payments are expected to be paid from the benefit plans in the fiscal years ending April 30: $ in thousands Amount 2024 $ 1,640 2025 1,620 2026 1,600 2027 1,560 2028 1,540 2029- 2033 7,030 The expected long-term portfolio return is established via a building block approach with proper consideration of diversification and rebalancing. Historical markets are studied and long-term historical relationships between equities and fixed-income securities are preserved consistent with the widely accepted capital market principle that assets with higher volatility generate a greater return over the long term. Current market factors such as inflation and interest rates are evaluated before long-term capital market assumptions are determined. Peer data and historical returns are also reviewed to check for reasonableness and appropriateness. The Company uses a Yield Curve methodology to determine its GAAP discount rate. Under this approach, future benefit payment cash flows are projected from the pension plan on a projected benefit obligation basis. The payment stream is discounted to a present value using an interest rate applicable to the timing of each respective cash flow. The graph of these time-dependent interest rates is known as a yield curve. The interest rates comprising the Yield Curve are determined through a statistical analysis performed by the IRS and issued each month in the form of a pension discount curve. For this purpose, the universe of possible bonds consists of a set of bonds which are designated as corporate, have high quality ratings (AAA or AA) from nationally recognized statistical rating organizations, and have at least $250 million in par amount outstanding on at least one day during the reporting period. A 1% increase/decrease in the discount rate for fiscal years 2023 and 2022 would increase/decrease pension expense by approximately $231,000 and $271,000, respectively. The Company uses a total return investment approach, whereby a mix of equities and fixed-income investments are used to attempt to maximize the long-term return on plan assets for a prudent level of risk. Risk tolerance is established through careful consideration of plan liabilities, plan funded status, and corporate financial condition. The investment portfolio contains a diversified blend of equity and fixed-income investments. Furthermore, equity investments are diversified across U.S. and non-U.S. stocks, as well as growth, value, and small and large capitalizations. The target allocations based on the Company's investment policy were 75% in equity securities and 25% in fixed-income securities at April 30, 2023 and April 30, 2022. A 1% increase/decrease in the expected return on assets for fiscal years 2023 and 2022 would increase/decrease pension expense by approximately $181,000 and $207,000, respectively. Plan assets by asset categories as of April 30 were as follows: $ in thousands 2023 2022 Asset Category Amount % Amount % Equity Securities $ 12,724 72 $ 13,856 73 Fixed Income Securities 4,845 27 4,703 25 Cash and Cash Equivalents 163 1 308 2 Totals $ 17,732 100 $ 18,867 100 The following tables present the fair value of the assets in the Company's defined benefit pension plans at April 30: 2023 Asset Category Level 1 Level 2 Level 3 Large Cap $ 7,326 $ — $ — Small/Mid Cap 2,326 — — International 1,743 — — Emerging Markets 702 — — Fixed Income 4,845 — — Liquid Alternatives 627 — — Cash and Cash Equivalents 163 — — Totals $ 17,732 $ — $ — 2022 Asset Category Level 1 Level 2 Level 3 Large Cap $ 7,382 $ — $ — Small/Mid Cap 2,775 — — International 2,008 — — Emerging Markets 794 — — Fixed Income 4,703 — — Liquid Alternatives 897 — — Cash and Cash Equivalents 308 — — Totals $ 18,867 $ — $ — Level 1 retirement plan assets include United States currency held by a designated trustee and equity funds of common and preferred securities issued by domestic and foreign corporations. These equity funds are traded actively on exchanges and price quotes for these shares are readily available. Defined Contribution Plan The Company has a defined contribution plan covering substantially all domestic salaried and hourly employees. The plan provides benefits to all employees who have attained age 21, completed three months of service, and who elect to participate. The plan provides that the Company make matching contributions equal to 100% of the employee's qualifying contribution up to 3% of the employee's compensation, and make matching contributions equal to 50% of the employee's contributions between 3% and 5% of the employee's compensation, resulting in a maximum employer contribution equal to 4% of the employee's compensation. The Company's matching contributions were $932,000 and $967,000 for years ending April 30, 2023 and 2022. Additionally, the plan provides that the Company may elect to make a non-matching contribution for participants employed by the Company on December 31 of each year. The Company did not elect to make a non-matching contribution in fiscal years 2023 and 2022.

Segment Information

Segment Information	12 Months Ended
	Apr. 30, 2023
Segment Reporting [Abstract]
Segment Information	Segment Information The Company's operations are classified into two business segments: Domestic and International. The Domestic business segment principally designs, manufactures, and installs scientific and technical furniture, including steel and wood laboratory cabinetry, fume hoods, casework, flexible systems, worksurfaces, workstations, workbenches, and computer enclosures. The International business segment, which consists of the foreign subsidiaries identified in Note 1 , Summary of Significant Accounting Policies , provides the Company's products and services, including facility design, detailed engineering, construction, and project management from the planning stage through testing and commissioning of laboratories. Intersegment transactions are recorded at normal profit margins. All intercompany balances and transactions have been eliminated. Certain corporate expenses shown below are net of expenses that have been allocated to the business segments. The following table shows revenues, earnings, and other financial information by business segment and unallocated corporate expenses for each of the years ended April 30: $ in thousands Domestic International Corporate Total Fiscal Year 2023 Revenues from external customers $ 146,716 $ 72,778 $ — $ 219,494 Intersegment revenues 1,604 9,822 (11,426) — Depreciation 2,394 282 191 2,867 Earnings (loss) before income taxes 3,408 7,382 (6,292) 4,498 Income tax expense — 2,250 889 3,139 Net earnings attributable to non-controlling interest — 621 — 621 Net earnings (loss) attributable to Kewaunee Scientific Corporation 3,408 4,511 (7,181) 738 Segment assets 80,000 38,898 — 118,898 Expenditures for segment assets 2,856 1,292 — 4,148 Revenues (excluding intersegment) from customers in foreign countries 2,559 72,778 — 75,337 Fiscal Year 2022 Revenues from external customers $ 126,848 $ 42,024 $ — $ 168,872 Intersegment revenues 882 3,519 (4,401) — Depreciation 2,402 276 91 2,769 Earnings (loss) before income taxes (179) 3,585 (5,891) (2,485) Income tax expense 50 1,129 2,339 3,518 Net earnings attributable to non-controlling interest — 123 — 123 Net earnings (loss) attributable to Kewaunee Scientific Corporation (229) 2,333 (8,230) (6,126) Segment assets 91,757 27,016 — 118,773 Expenditures for segment assets 1,613 295 — 1,908 Revenues (excluding intersegment) from customers in foreign countries 1,317 42,024 — 43,341

Restructuring Costs

Restructuring Costs	12 Months Ended
	Apr. 30, 2023
Restructuring and Related Activities [Abstract]
Restructuring Costs	Restructuring CostsIn December 2019, the Company initiated a restructuring, which included the closure of the Company's subsidiary in China, a commercial sales organization for the Company's products in China, that was completed in March 2023. The Company incurred operating expenses of $32,000 in its international operations related to the closure of the China subsidiary in fiscal year 2023, offset by the recovery of bad debt collections of $51,000 that were originally written off when the Company initiated the restructuring. The Company incurred operating expenses of $28,000 related to the closure in the prior year period. The Company reflected all the expenses as operating expenses in the Consolidated Statement of Operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The Company's consolidated financial statements include the accounts of Kewaunee Scientific Corporation and its international subsidiaries. A brief description of each subsidiary, along with the amount of the Company's controlling financial interests, as of April 30, 2023 is as follows: (1) Kewaunee Labway Asia Pte. Ltd., a commercial sales organization for the Company's products in Singapore, is 100% owned by the Company; (2) Kewaunee Scientific Corporation Singapore Pte. Ltd., a holding company in Singapore, is 100% owned by the Company; (3) Kewaunee Labway India Pvt. Ltd., a design, installation, manufacturing, assembly and commercial sales operation for the Company's products in Bangalore, India, is 95% owned by the Company; (4) Koncepo Scientech International Pvt. Ltd., a laboratory design and strategic advisory and construction management services firm, located in Bangalore, India, is 80% owned by the Company; (5) Kequip Global Lab Solutions Pvt. Ltd. is 70% owned by Kewaunee Scientific Corporation Singapore Pte. Ltd. All intercompany balances, transactions, and profits have been eliminated.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments with original maturities of three months or less. During the years ended April 30, 2023 and 2022, the Company had cash deposits in excess of FDIC insured limits. The Company has not experienced any losses from such deposits.
Restricted Cash	Restricted Cash Restricted cash includes bank deposits of subsidiaries used for performance guarantees against customer orders.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Receivables are stated at the amount owed by the customer, net of allowances for estimated doubtful accounts. The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where management is aware of a customer's inability to meet its financial obligations to the Company, or a project dispute makes it unlikely that all of the receivable owed by a customer will be collected, a specific reserve for bad debts is estimated and recorded to reduce the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, a reserve for bad debts is estimated and recorded based on past loss history and an overall assessment of past due trade accounts receivable amounts outstanding. Accounts are written off when it is clearly established that the receivable is a bad debt. Recoveries of receivables previously written off are recorded when received.
Unbilled Receivables	Unbilled Receivables Accounts receivable include unbilled receivables that represent amounts earned which have not yet been billed in accordance with contractually stated billing terms, excluding retention, which is included in other assets.
Inventories	Inventories The Company's inventories are valued at the lower of cost or net realizable value under the first-in, first-out ("FIFO") method.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is determined for financial reporting purposes principally on the straight-line method over the estimated useful lives of the individual assets or, for leaseholds, over the terms of the related leases, if shorter.
Property, Plant and Equipment, Impairment	The Company reviews the carrying value of property, plant and equipment for impairment annually or whenever changes in circumstances or events indicate that such carrying value may not be recoverable. If projected undiscounted cash flows are not sufficient to recover the carrying value of the potentially impaired asset, the carrying value is reduced to estimated fair value.
Other Assets	Other Assets Other assets at April 30, 2023 and 2022 included $1,191,000 and $1,293,000, respectively, of unbilled retainage, $2,352,000 and $2,480,000, respectively, of assets held in a trust account for non-qualified benefit plan, and $111,000 and $110,000, respectively, of cash surrender values of life insurance policies. Life insurance policies are recorded at the amount that could be realized under the insurance contract as of the date of the Company's consolidated balance sheets with the change in cash surrender or contract value being recorded as income or expense during each period.
Use of Estimates	Use of Estimates The presentation of consolidated financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from these estimates. Significant estimates impacting the accompanying consolidated financial statements include the allowance for uncollectible accounts receivable, self-insurance reserves, income taxes, and pension liabilities.
Variable Interest Entity	The Company concluded as of April 30, 2022 that Parent and its direct affiliates, including the Trust, are designed primarily to acquire and manage the Property and constitute a variable interest entity because the Trust lacks sufficient equity on its own to finance its operations. The Company evaluated its lease arrangement and redeemable preferred shares in Parent as variable interests. Based on its evaluation, the Company concluded it should not consolidate Parent or its affiliates under the variable interest model or the voting interest model of ASC 810, Consolidation . The Company recorded the redeemable preferred shares as a Note Receivable, classified as held to maturity at amortized cost, on its Consolidated Balance Sheet, rather than as an investment in preferred equity, due to the mandatory redemption feature of the preferred shares.
Fair Value of Financial Instruments	Fair Value of Financial Instruments A financial instrument is defined as cash equivalents, evidence of an ownership interest in an entity, or a contract that creates a contractual obligation or right to deliver or receive cash or another financial instrument from another party. The Company's financial instruments consist primarily of cash and equivalents, mutual funds, cash surrender value of life insurance policies, a note receivable and corresponding sale-leaseback financing liability, term loans and short-term borrowings. The carrying value of these assets and liabilities approximate their fair value. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Expanded disclosures about instruments measured at fair value require the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value as follows: Level 1 Quoted prices in active markets for identical assets or liabilities as of the reporting date. Level 2 Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities as of the reporting date. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
Revenue Recognition	Revenue Recognition Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products. The Company recognizes revenue when control of a good or service promised in a contract (i.e., performance obligation) is transferred to a customer. Control is obtained when a customer has the ability to direct the use of and obtain substantially all of the remaining benefits from that good or service. The majority of the Company's revenues are recognized over time as the customer receives control as the Company performs work under a contract. However, a portion of the Company's revenues are recognized at a point-in-time as control is transferred at a distinct point in time per the terms of a contract. Sales taxes that are collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore are excluded from net sales. Certain customers' cash discounts and volume rebates are offered as sales incentives. The discounts and volume rebates are recorded as a reduction in sales at the time revenue is recognized in an amount estimated based on historical experience and contractual obligations. Deferred revenue consists of customer deposits and advance billings of the Company's products where sales have not yet been recognized. Accounts receivable includes retainage in the amounts of $235,000 and $523,000 at April 30, 2023 and 2022, respectively. Shipping and handling costs are included in cost of product sales. Because of the nature and quality of the Company's products, any warranty issues are determined in a relatively short period after the sale and are infrequent in nature, and as such, warranty costs are immaterial to the Company's consolidated financial position and results of operations and are expensed as incurred.
Credit Concentration	Credit Concentration The Company performs credit evaluations of its customers.
Insurance	Insurance The Company maintains a self-insured health-care program. The Company accrues estimated losses for claims incurred but not reported using assumptions based on historical loss experience. The Company has also purchased specific stop-loss insurance to limit claims above a certain amount. The Company adjusts insurance reserves, as needed, in the event that future loss experience differs from historical loss patterns.
Income Taxes	Income Taxes In accordance with ASC 740, "Income Taxes" ("ASC 740"), the Company uses the liability method in measuring the provision for income taxes and recognizing deferred income tax assets and liabilities on the consolidated balance sheets. ASC 740 clarifies the financial statement recognition threshold and measurement attribute of a tax position taken or expected to be taken in a tax return. Under ASC 740, the Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC 740 only allows the recognition of those tax benefits that have a greater than 50% likelihood of being sustained upon examination by the taxing authorities. The Company did not have any significant uncertain tax positions at April 30, 2023 or 2022.
Research and Experimentation Expenditures	Research and Experimentation Expenditures Research and experimentation expenditures are charged to cost of products sold in the periods incurred.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred, and include trade shows, training materials, sales, samples, and other related expenses and are included in operating expenses.
Foreign Currency Translation	Foreign Currency Translation The financial statements of subsidiaries located in India and China are measured using the local currency as the functional currency. Effective May 1, 2022, Kewaunee Scientific Corporation Singapore Pte. Ltd. transitioned to using the U.S. dollar as its functional currency. The financial position and operating results of Kewaunee Labway Asia Pte. Ltd. are also measured using the U.S. dollar as its functional currency. Assets and liabilities of the Company's foreign subsidiaries using local currencies are translated into United States dollars at fiscal year-end exchange rates. Sales, expenses, and cash flows are translated at weighted average exchange rates for each period. Net translation gains or losses are included in other comprehensive income, a separate component of stockholders' equity. Gains and losses from foreign currency transactions of these subsidiaries are included in operating expenses.
Earnings Per Share	Earnings Per Share Basic earnings per share is based on the weighted average number of common shares outstanding during the year. Diluted earnings per share reflects the assumed exercise of outstanding stock options and the conversion of restricted stock units ("RSUs") under the Company's various stock compensation plans, except when RSUs and stock options have an antidilutive effect.
Accounting for Stock Options and Other Equity Awards	Accounting for Stock Options and Other Equity Awards Compensation costs related to stock options and other stock awards granted by the Company are charged against operating expenses during their vesting period, under ASC 718, "Compensation—Stock Compensation." Forfeitures are accounted for in the period in which the awards are forfeited.
New Accounting Standards	New Accounting Standards In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments," which replaces the current incurred loss method used for determining credit losses on financial assets, including trade receivables, with an expected credit loss method. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2022. The Company will adopt this standard in fiscal year 2024. The Company does not expect the adoption of this standard to have a significant impact on the Company's consolidated financial position or results of operations. In December 2019, the FASB issued ASU No. 2019-12, "Income Taxes ("Topic 740"): Simplifying the Accounting for Income Taxes." This update simplifies the accounting for income taxes through certain targeted improvements to various subtopics within Topic 740. The amendments in this update are effective for fiscal years and interim periods beginning after December 15, 2020. The Company adopted this standard effective May 1, 2021. The adoption of this standard did not have a significant impact on the Company's consolidated financial position or results of operations.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Apr. 30, 2023
Accounting Policies [Abstract]
Cash and Cash Equivalents and Restricted Cash	The reconciliation between the consolidated balance sheet and the consolidated statement of cash flows at April 30 is as follows: $ in thousands 2023 2022 Cash and cash equivalents $ 8,078 $ 4,433 Restricted cash 5,737 2,461 Total cash, cash equivalents and restricted cash $ 13,815 $ 6,894
Schedule Of Allowance For Doubtful Accounts	The activity in the allowance for doubtful accounts for each of the years ended April 30 was: $ in thousands 2023 2022 Balance at beginning of year $ 357 $ 636 Bad debt provision 120 92 Doubtful accounts written off (net) (1) (371) Balance at end of year $ 476 $ 357
Schedule of Property, Plant and Equipment	Property, plant and equipment consisted of the following at April 30: $ in thousands 2023 2022 Useful Life Land $ 41 $ 41 N/A Building and improvements 17,147 17,164 10-40 years Machinery and equipment 44,180 43,121 5-10 years Total 61,368 60,326 Less accumulated depreciation (44,966) (45,205) Net property, plant and equipment $ 16,402 $ 15,121
Fair Value Hierarchy for Assets and Liabilities	The following tables summarize the Company's fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring and nonrecurring basis as of April 30, 2023 and 2022 (in thousands): 2023 Level 1 Level 2 Level 3 Total Financial Assets Trading securities held in non-qualified compensation plans (1) $ 1,105 $ — $ — $ 1,105 Cash surrender value of life insurance policies (1) — 1,358 — 1,358 Total $ 1,105 $ 1,358 $ — $ 2,463 Financial Liabilities Non-qualified compensation plans (2) $ — $ 2,910 $ — $ 2,910 Total $ — $ 2,910 $ — $ 2,910 2022 Level 1 Level 2 Level 3 Total Financial Assets Trading securities held in non-qualified compensation plans (1) $ 1,219 $ — $ — $ 1,219 Cash surrender value of life insurance policies (1) — 1,371 — 1,371 Total $ 1,219 $ 1,371 $ — $ 2,590 Financial Liabilities Non-qualified compensation plans (2) $ — $ 3,003 $ — $ 3,003 Total $ — $ 3,003 $ — $ 3,003 (1) The Company maintains two non-qualified compensation plans which include investment assets in a rabbi trust. These assets consist of marketable securities, which are valued using quoted market prices multiplied by the number of shares owned, and life insurance policies, which are valued at their cash surrender value. (2) Plan liabilities are equal to the individual participants' account balances and other earned retirement benefits.
Reconciliation of Basic to Diluted Weighted Average Shares Outstanding	The following is a reconciliation of basic to diluted weighted average common shares outstanding: Shares in thousands 2023 2022 Weighted average common shares outstanding Basic 2,824 2,786 Dilutive effect of stock options and RSUs 78 — Weighted average common shares outstanding—diluted 2,902 2,786

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Apr. 30, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	A summary of net sales transferred to customers at a point in time and over time for the twelve months ended April 30 is as follows (in thousands): 2023 Domestic International Total Over Time $ 141,994 $ 72,778 $ 214,772 Point in Time 4,722 — 4,722 Total Revenue $ 146,716 $ 72,778 $ 219,494 2022 Domestic International Total Over Time $ 119,989 $ 42,024 $ 162,013 Point in Time 6,859 — 6,859 Total Revenue $ 126,848 $ 42,024 $ 168,872

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Apr. 30, 2023
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consisted of the following at April 30: (in thousands) 2023 2022 Finished goods $ 3,412 $ 4,555 Work-in-process 2,380 2,893 Materials and components 16,097 16,348 Total inventories $ 21,889 $ 23,796

Sale-Leaseback Financing Tran_2

Sale-Leaseback Financing Transaction (Tables)	12 Months Ended
	Apr. 30, 2023
Financing Liability [Abstract]
Schedule of Remaining Future Cash Payments for Financing Liability	Remaining future cash payments related to the financing liability for the fiscal years ending April 30 are as follows: ($ in thousands) 2024 $ 1,931 2025 1,970 2026 2,009 2027 2,050 2028 2,090 Thereafter 33,867 Total Minimum Liability Payments 43,917 Imputed Interest (15,143) Total $ 28,774

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2023
Income Tax Disclosure [Abstract]
Income Tax Expense	Income tax expense consisted of the following: $ in thousands 2023 2022 Current tax expense: Federal $ 691 $ 1,899 State and local 197 490 Foreign 1,736 1,008 Total current tax expense 2,624 3,397 Deferred tax expense: Federal — — State and local — — Foreign 515 121 Total deferred tax expense 515 121 Net income tax expense $ 3,139 $ 3,518
Schedule of Income Tax Reconciliation	The reasons for the differences between the above net income tax expense and the amounts computed by applying the statutory federal income tax rate to earnings before income taxes are as follows: $ in thousands 2023 2022 Income tax expense (benefit) at statutory rate $ 945 $ (432) State and local taxes, net of federal income tax benefit (119) (29) Tax credits (state, net of federal benefit) (433) (457) Effects of differing US and foreign tax rates 260 22 Net operating loss adjustment — (286) Return to provision adjustment 413 — Impact of foreign subsidiary income to parent 99 74 Increase in valuation allowance 1,667 4,170 Other items, net 307 456 Net income tax expense $ 3,139 $ 3,518
Summary of Deferred Tax Assets and Liabilities	Significant items comprising deferred tax assets and liabilities as of April 30 were as follows: $ in thousands 2023 2022 Deferred tax assets: Accrued employee benefit expenses $ 153 $ 228 Allowance for doubtful accounts 114 142 Deferred compensation 1,156 1,196 Tax credits (state, net of federal benefits) 170 170 Foreign tax credit carryforwards 638 638 Section 174 R&E Addback 1,558 — Unrecognized actuarial loss, defined benefit plans 1,064 1,202 Inventory reserves and capitalized costs 201 110 Net operating loss carryforwards 249 112 Proceeds on Sale Leaseback 6,963 7,215 Operating lease liabilities 1,558 — Other 254 449 Total deferred tax assets 14,078 11,462 Deferred tax liabilities: Book basis in excess of tax basis of property, plant and equipment (1,417) (1,758) Book basis in excess of tax basis of Sale Leaseback property (1,106) (1,122) Prepaid pension (919) (949) APB 23 Assertion (1,318) (976) Right of use assets (1,526) — Debt Issuance Cost on Sale Leaseback (167) (184) Total deferred tax liabilities (6,453) (4,989) Valuation allowance (8,568) (6,901) Net deferred tax liabilities $ (943) $ (428) Deferred tax assets (liabilities) classified in the balance sheet: Non-current (943) (428) Net deferred tax liabilities $ (943) $ (428)

Stock Options and Share-Based_2

Stock Options and Share-Based Compensation (Tables)	12 Months Ended
	Apr. 30, 2023
Equity [Abstract]
Summary of RSU Activity and Weighted Average Exercise Price	The following table summarizes the RSU activity and weighted averages. 2023 2022 Number of RSUs Weighted Average Grant Date Fair Value Number of RSUs Weighted Average Grant Date Fair Value Outstanding at beginning of year 144,827 $ 12.24 125,217 $ 12.71 Granted 87,969 $ 13.43 67,750 $ 13.74 Vested (50,315) $ 13.86 (31,943) $ 12.44 Forfeited (22,841) $ 15.37 (16,197) $ 21.83 Outstanding at end of year 159,640 $ 11.94 144,827 $ 12.24
Summary of Stock Option Activity and Weighted Average Exercise Price	Stock option activity and weighted average exercise price are summarized as follows: 2023 2022 Number Weighted Average Exercise Price Number Weighted Average Exercise Price Outstanding at beginning of year 47,400 $ 19.34 84,300 $ 18.56 Canceled (7,850) $ 20.08 (35,400) $ 17.94 Exercised (5,650) $ 14.54 (1,500) $ 8.59 Outstanding at end of year 33,900 $ 19.97 47,400 $ 19.34 Exercisable at end of year 33,900 $ 19.97 47,400 $ 19.34
Summary of Options Outstanding, Exercisable, and Weighted Average Exercise Prices within Exercise Price Range	The number of options outstanding, exercisable, and their weighted average exercise prices were within the following ranges at April 30, 2023: $15.85-$23.62 Options outstanding 33,900 Weighted average exercise price $ 19.97 Weighted average remaining contractual life 2.5 years Aggregate intrinsic value $ 1,400 Options exercisable 33,900 Weighted average exercise price $ 19.97 Aggregate intrinsic value 1,400

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Apr. 30, 2023
Equity [Abstract]
Schedule of Before Tax Income (Loss) Related Income Tax Effect and Accumulated Balances	The before tax income (loss), related income tax effect, and accumulated balances are as follows: $ in thousands Foreign Minimum Total Balance at April 30, 2021 $ (2,357) $ (1,220) $ (3,577) Foreign currency translation adjustment (186) — (186) Change in unrecognized actuarial loss on pension obligations — 21 21 Balance at April 30, 2022 (2,543) (1,199) (3,742) Foreign currency translation adjustment (290) — (290) Change in unrecognized actuarial loss on pension obligations — 590 590 Balance at April 30, 2023 $ (2,833) $ (609) $ (3,442)

Leases, Commitments and Conti_2

Leases, Commitments and Contingencies (Tables)	12 Months Ended
	Apr. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Operating Lease Maturity	Future minimum payments under the non-cancelable lease arrangements for the fiscal years ending April 30 are as follows: ($ in thousands) Operating Financing 2024 $ 2,373 $ 91 2025 2,175 91 2026 1,920 72 2027 1,658 — 2028 1,130 — Thereafter 1,380 — Total Minimum Lease Payments 10,636 254 Imputed Interest (1,533) (21) Total $ 9,103 $ 233
Schedule of Finance Lease Maturity	Future minimum payments under the non-cancelable lease arrangements for the fiscal years ending April 30 are as follows: ($ in thousands) Operating Financing 2024 $ 2,373 $ 91 2025 2,175 91 2026 1,920 72 2027 1,658 — 2028 1,130 — Thereafter 1,380 — Total Minimum Lease Payments 10,636 254 Imputed Interest (1,533) (21) Total $ 9,103 $ 233

Retirement Benefits (Tables)

Retirement Benefits (Tables)	12 Months Ended
	Apr. 30, 2023
Retirement Benefits [Abstract]
Summary of Change in Projected Benefit Obligations and Change in Fair Value of Plan Assets	The change in projected benefit obligations and the change in fair value of plan assets for the non-contributory defined benefit pension plans for each of the years ended April 30 are summarized as follows: $ in thousands 2023 2022 Accumulated Benefit Obligation, April 30 $ 18,368 $ 20,022 Change in Projected Benefit Obligations Projected benefit obligations, beginning of year $ 20,022 $ 22,942 Interest cost 845 710 Actuarial loss (1,113) (2,218) Actual benefits paid (1,386) (1,412) Projected benefit obligations, end of year $ 18,368 $ 20,022 Change in Plan Assets Fair value of plan assets, beginning of year $ 18,867 $ 21,459 Actual return on plan assets 251 (1,180) Employer contributions — — Actual benefits paid (1,386) (1,412) Fair value of plan assets, end of year $ 17,732 $ 18,867 Funded status—under $ (636) $ (1,155) Amounts Recognized in the Consolidated Balance Sheets consist of: Non-current liabilities $ (636) $ (1,155) Amounts Recognized in Accumulated Other Comprehensive Income (Loss) Consist of: Net actual loss $ 4,526 $ 5,116 Deferred tax benefit (1,064) (1,202) After-tax actuarial loss $ 3,462 $ 3,914 Weighted-Average Assumptions Used to Determine Benefit Obligations at April 30 Discount rate 5.10 % 4.40 % Rate of compensation increase N/A N/A Mortality table Pri-2012 Pri-2012 Projection scale MP-2021 MP-2020 Year Ended April 30, Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost 2023 2022 Discount rate 5.10 % 4.40 % Expected long-term return on plan assets 7.75 % 7.75 % Rate of compensation increase N/A N/A
Summary of Components of Net Periodic Pension Cost	The components of the net periodic pension (income) expense for each of the fiscal years ended April 30 are as follows: $ in thousands 2023 2022 Interest cost $ 845 $ 710 Expected return on plan assets (1,402) (1,604) Recognition of net loss 628 539 Net periodic pension expense (income) $ 71 $ (355)
Summary of Expected Benefit Payments	The following benefit payments are expected to be paid from the benefit plans in the fiscal years ending April 30: $ in thousands Amount 2024 $ 1,640 2025 1,620 2026 1,600 2027 1,560 2028 1,540 2029- 2033 7,030
Summary of Plan Assets by Asset Categories	Plan assets by asset categories as of April 30 were as follows: $ in thousands 2023 2022 Asset Category Amount % Amount % Equity Securities $ 12,724 72 $ 13,856 73 Fixed Income Securities 4,845 27 4,703 25 Cash and Cash Equivalents 163 1 308 2 Totals $ 17,732 100 $ 18,867 100
Summary of Fair Value Assets in Defined Benefit Pension Plans	The following tables present the fair value of the assets in the Company's defined benefit pension plans at April 30: 2023 Asset Category Level 1 Level 2 Level 3 Large Cap $ 7,326 $ — $ — Small/Mid Cap 2,326 — — International 1,743 — — Emerging Markets 702 — — Fixed Income 4,845 — — Liquid Alternatives 627 — — Cash and Cash Equivalents 163 — — Totals $ 17,732 $ — $ — 2022 Asset Category Level 1 Level 2 Level 3 Large Cap $ 7,382 $ — $ — Small/Mid Cap 2,775 — — International 2,008 — — Emerging Markets 794 — — Fixed Income 4,703 — — Liquid Alternatives 897 — — Cash and Cash Equivalents 308 — — Totals $ 18,867 $ — $ —

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Apr. 30, 2023
Segment Reporting [Abstract]
Segment Information	The following table shows revenues, earnings, and other financial information by business segment and unallocated corporate expenses for each of the years ended April 30: $ in thousands Domestic International Corporate Total Fiscal Year 2023 Revenues from external customers $ 146,716 $ 72,778 $ — $ 219,494 Intersegment revenues 1,604 9,822 (11,426) — Depreciation 2,394 282 191 2,867 Earnings (loss) before income taxes 3,408 7,382 (6,292) 4,498 Income tax expense — 2,250 889 3,139 Net earnings attributable to non-controlling interest — 621 — 621 Net earnings (loss) attributable to Kewaunee Scientific Corporation 3,408 4,511 (7,181) 738 Segment assets 80,000 38,898 — 118,898 Expenditures for segment assets 2,856 1,292 — 4,148 Revenues (excluding intersegment) from customers in foreign countries 2,559 72,778 — 75,337 Fiscal Year 2022 Revenues from external customers $ 126,848 $ 42,024 $ — $ 168,872 Intersegment revenues 882 3,519 (4,401) — Depreciation 2,402 276 91 2,769 Earnings (loss) before income taxes (179) 3,585 (5,891) (2,485) Income tax expense 50 1,129 2,339 3,518 Net earnings attributable to non-controlling interest — 123 — 123 Net earnings (loss) attributable to Kewaunee Scientific Corporation (229) 2,333 (8,230) (6,126) Segment assets 91,757 27,016 — 118,773 Expenditures for segment assets 1,613 295 — 1,908 Revenues (excluding intersegment) from customers in foreign countries 1,317 42,024 — 43,341

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)		12 Months Ended
	Dec. 22, 2021	Apr. 30, 2023	Apr. 30, 2022
Significant Accounting Policies [Line Items]
Net sales		$ 219,494,000	$ 168,872,000
Unbilled receivables		13,459,000	9,287,000
Property plant and equipment impairment charges		0	0
Sale agreement for property	$ 30,275,000
Portion of sale agreement payable in redeemable preferred stock		14,864,000
Carrying value of redeemable preferred shares		$ 0	13,457,000
Term of agreement		20 years
Retainage included in accounts receivable		$ 235,000	523,000
Research and development costs		1,012,000	990,000
Advertising costs		$ 226,000	$ 175,000
Anti-dilutive options exclude from computation of earning per share		33,900	44,750
Awards granted (in shares)		0	0
Operating Segments | International
Significant Accounting Policies [Line Items]
Net sales		$ 72,778,000	$ 42,024,000
Domestic
Significant Accounting Policies [Line Items]
Net sales		146,716,000	126,848,000
Subsidiaries
Significant Accounting Policies [Line Items]
Net assets		$ 16,786,000	$ 13,127,000
Restricted Stock Units (RSUs)
Significant Accounting Policies [Line Items]
Restricted stock units granted (in shares)		87,969	67,750
Customer Concentration Risk | Sales Revenue, Segment | Domestic
Significant Accounting Policies [Line Items]
Concentration risk percentage		36%	38%
Customer Concentration Risk | Accounts Receivable | Domestic
Significant Accounting Policies [Line Items]
Concentration risk percentage		23%	21%
Prepaid Expenses and Other Current Assets
Significant Accounting Policies [Line Items]
Unbilled retainage included in other assets		$ 1,191,000	$ 1,293,000
Other Noncurrent Assets
Significant Accounting Policies [Line Items]
Assets held in trust account for non-qualified benefit plans included in other assets		2,352,000	2,480,000
Cash surrender value of life insurance policies included in other assets		$ 111,000	$ 110,000
Kewaunee Scientific Corporation | Kewaunee Labway Asia Pte. Ltd.
Significant Accounting Policies [Line Items]
Percentage of controlling interest in subsidiaries		100%
Kewaunee Scientific Corporation | Kewaunee Scientific Corporation Singapore Pte. Ltd.
Significant Accounting Policies [Line Items]
Percentage of controlling interest in subsidiaries		100%
Kewaunee Scientific Corporation | Kewaunee Labway India Pvt. Ltd.
Significant Accounting Policies [Line Items]
Percentage of controlling interest in subsidiaries		95%
Kewaunee Scientific Corporation | Koncepo Scientech International
Significant Accounting Policies [Line Items]
Percentage of controlling interest in subsidiaries		80%
Kewaunee Scientific Corporation Singapore Pte. Ltd. | Kequip Global Lab Solutions Pvt. Ltd.
Significant Accounting Policies [Line Items]
Percentage of controlling interest in subsidiaries		70%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Cash Equivalents Table (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Accounting Policies [Abstract]
Cash and cash equivalents	$ 8,078	$ 4,433
Restricted cash	5,737	2,461
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 13,815	$ 6,894	$ 5,731

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Activity in Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of year	$ 357	$ 636
Bad debt provision	120	92
Doubtful accounts written off (net)	(1)	(371)
Balance at end of year	$ 476	$ 357

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Property Plant and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 61,368	$ 60,326
Less accumulated depreciation	(44,966)	(45,205)
Net property, plant and equipment	16,402	15,121
Land
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	41	41
Building and improvements
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 17,147	$ 17,164
Building and improvements | Minimum
Property, Plant and Equipment [Line Items]
Useful Life (in years)	10 years	10 years
Building and improvements | Maximum
Property, Plant and Equipment [Line Items]
Useful Life (in years)	40 years	40 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 44,180	$ 43,121
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful Life (in years)	5 years	5 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful Life (in years)	10 years	10 years

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Summary of Fair Value Hierarchy for Financial Assets and Liabilities Measured Recurring and Nonrecurring Basis (Detail) $ in Thousands	12 Months Ended
	Apr. 30, 2023 USD ($) compensation_plan	Apr. 30, 2022 USD ($) compensation_plan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Assets	$ 2,463	$ 2,590
Financial Liabilities	$ 2,910	$ 3,003
Derivative Liability Statement Of Financial Position Extensible Enumeration Not Disclosed Flag	Total
Number of non-qualified compensation plans maintained | compensation_plan	2	2
Derivative Asset Statement Of Financial Position Extensible Enumeration Not Disclosed Flag	Total
Trading Securities Held in Non-Qualified Compensation Plans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Assets	$ 1,105	$ 1,219
Cash Surrender Value of Life Insurance Policies
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Assets	1,358	1,371
Non Qualified Compensation Plans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities	2,910	3,003
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Assets	1,105	1,219
Level 1 | Trading Securities Held in Non-Qualified Compensation Plans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Assets	1,105	1,219
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Assets	1,358	1,371
Financial Liabilities	2,910	3,003
Level 2 | Cash Surrender Value of Life Insurance Policies
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Assets	1,358	1,371
Level 2 | Non Qualified Compensation Plans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities	$ 2,910	$ 3,003

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Reconciliation of Basic to Diluted Weighted Average Common Shares Outstanding (Detail) - shares shares in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Weighted average common shares outstanding
Basic (in shares)	2,824	2,786
Dilutive effect of stock options and RSUs (in shares)	78	0
Weighted average common shares outstanding-diluted (in shares)	2,902	2,786

Revenue Recognition - Summary o

Revenue Recognition - Summary of Net Sales Transferred to Customers at a Point in Time and Over Time (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	$ 219,494	$ 168,872
Over Time
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	214,772	162,013
Point in Time
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	4,722	6,859
Domestic
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	146,716	126,848
Domestic | Over Time
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	141,994	119,989
Domestic | Point in Time
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	4,722	6,859
International
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	72,778	42,024
International | Over Time
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	72,778	42,024
International | Point in Time
Disaggregation of Revenue [Line Items]
Net sales transferred to customers	$ 0	$ 0

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Revenue Recognition [Line Items]
Contract assets in accounts receivable	$ 13,459	$ 9,287
Contract liabilities	4,097	3,529
Prepaid Expenses and Other Current Assets
Revenue Recognition [Line Items]
Contract assets in other assets	$ 1,191	$ 1,293
Fiscal Year 2024
Revenue Recognition [Line Items]
Contract liability recognized as revenue percentage	100%

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Inventory Disclosure [Abstract]
Finished goods	$ 3,412	$ 4,555
Work-in-process	2,380	2,893
Materials and components	16,097	16,348
Total inventories	$ 21,889	$ 23,796

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
International Subsidiaries
Inventory [Line Items]
Inventories measured using FIFO method	$ 2,740	$ 2,811

Long-term Debt and Other Cred_2

Long-term Debt and Other Credit Arrangements - Additional Information (Detail) - USD ($)		12 Months Ended
	Dec. 19, 2022	Apr. 30, 2022	Apr. 30, 2023	Jun. 27, 2022	Feb. 01, 2020	Dec. 13, 2019	May 06, 2013
Debt Instrument [Line Items]
Loan agreement							$ 20,000,000
Collateralized debt instrument, borrowing capacity					$ 15,000,000	$ 20,000,000
Long-term debt				$ 0
Unused and available credit facility		$ 2,400,000
Short-term borrowings		1,588,000	$ 3,587,000
International Subsidiaries
Debt Instrument [Line Items]
Short-term borrowings			39,000
Expiration Date, Period One | Bank Guarantees
Debt Instrument [Line Items]
Bank Guarantees outstanding to customers		6,000,000
Advance Amount One
Debt Instrument [Line Items]
Credit facility outstanding		1,600,000
Advance Amount Two
Debt Instrument [Line Items]
Credit facility outstanding		$ 716,000
Advances
Debt Instrument [Line Items]
Interest rate at period end		4.75%
Line of Credit | Base Rate
Debt Instrument [Line Items]
Debt, variable interest rate		0.75%
Line of Credit | LIBOR
Debt Instrument [Line Items]
Debt, variable interest rate		4%
Term Loan B | Expiration Date, Period One
Debt Instrument [Line Items]
Bank Guarantees outstanding to customers		$ 8,200,000	5,200,000
Term Loan B | Expiration Date, Period Two
Debt Instrument [Line Items]
Bank Guarantees outstanding to customers		111,000	142,000
Term Loan B | Expiration Date, Period Three
Debt Instrument [Line Items]
Bank Guarantees outstanding to customers		9,000	3,000
Term Loan B | Expiration Date, Period Four
Debt Instrument [Line Items]
Bank Guarantees outstanding to customers		3,000	233,000
Term Loan B | Expiration Date, Period Five
Debt Instrument [Line Items]
Bank Guarantees outstanding to customers		$ 249,000
Revolving Credit Facility | Credit Agreement, Mid Cap Funding IV Trust | Line of Credit
Debt Instrument [Line Items]
Loan agreement	$ 15,000,000
Credit facility outstanding			3,548,000
Unused and available credit facility			$ 10,286,000
Interest rate at period end			9.02%
Additional tranche available, minimum amount	1,000,000
Maximum borrowing availability	$ 30,000,000
Revolving Credit Facility | Secured Overnight Financing Rate (SOFR) | Credit Agreement, Mid Cap Funding IV Trust | Line of Credit
Debt Instrument [Line Items]
Debt, variable interest rate	4.10%

Sale-Leaseback Financing Tran_3

Sale-Leaseback Financing Transaction - Narrative (Details) $ in Thousands	12 Months Ended
	Apr. 30, 2023 USD ($) renewalOption	Apr. 30, 2022 USD ($)
Financing Liability [Abstract]
Term of agreement	20 years
Number of renewal options | renewalOption	4
Renewal term	5 years
Initial basic monthly rent	$ 158
Annual rental increase, as a percent	2%
Discount rate	4.75%
Gain (loss) on sale leaseback agreement	$ 0
Financing liability	28,774	$ 29,350
Debt issuance costs on financing liability	708	768
Current portion of financing liability	642	575
Long-term portion of financing liability	28,132	28,775
Interest expense on financing liability	1,316	147
Financing Liability [Line Items]
Property plant and equipment gross	$ 61,368	60,326
Building
Financing Liability [Line Items]
Useful Life (in years)	20 years
Land
Financing Liability [Line Items]
Property plant and equipment gross	$ 41	$ 41

Sale-Leaseback Financing Tran_4

Sale-Leaseback Financing Transaction - Remaining Future Cash Payments (Details) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Financing Liability [Abstract]
2023	$ 1,931
2024	1,970
2025	2,009
2026	2,050
2027	2,090
Thereafter	33,867
Total Minimum Liability Payments	43,917
Imputed Interest	(15,143)
Total	$ 28,774	$ 29,350

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands			12 Months Ended
	Mar. 27, 2020	Dec. 22, 2017	Apr. 30, 2023	Apr. 30, 2022
Income Taxes [Line Items]
CARES Act, NOL carryback period (in years)	5 years
Section 174 expenditure deduction period		5 years
Deferred tax asset, Section 174 addback			$ 1,558	$ 0
Deferred tax asset valuation allowance			8,568	6,901
Foreign tax credit carryforwards			$ 638	638
Minimum
Income Taxes [Line Items]
Federal, state and local tax returns period (in years)			3 years
Foreign subsidiaries tax returns period (in years)			3 years
Maximum
Income Taxes [Line Items]
Federal, state and local tax returns period (in years)			4 years
Foreign subsidiaries tax returns period (in years)			7 years
India Income Tax Department
Income Taxes [Line Items]
Tax withholding expense			$ 406	$ 240

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Current tax expense:
Federal	$ 691	$ 1,899
State and local	197	490
Foreign	1,736	1,008
Total current tax expense	2,624	3,397
Deferred tax expense:
Federal	0	0
State and local	0	0
Foreign	515	121
Total deferred tax expense	515	121
Net income tax expense	$ 3,139	$ 3,518

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Reconciliation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Income Tax Disclosure [Abstract]
Income tax expense (benefit) at statutory rate	$ 945	$ (432)
State and local taxes, net of federal income tax benefit	(119)	(29)
Tax credits (state, net of federal benefit)	(433)	(457)
Effects of differing US and foreign tax rates	260	22
Net operating loss adjustment	0	(286)
Return to provision adjustment	413	0
Impact of foreign subsidiary income to parent	99	74
Increase in valuation allowance	1,667	4,170
Other items, net	307	456
Net income tax expense	$ 3,139	$ 3,518

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022
Deferred tax assets:
Accrued employee benefit expenses	$ 153	$ 228
Allowance for doubtful accounts	114	142
Deferred compensation	1,156	1,196
Tax credits (state, net of federal benefits)	170	170
Foreign tax credit carryforwards	638	638
Section 174 R&E Addback	1,558	0
Unrecognized actuarial loss, defined benefit plans	1,064	1,202
Inventory reserves and capitalized costs	201	110
Net operating loss carryforwards	249	112
Proceeds on Sale Leaseback	6,963	7,215
Operating lease liabilities	1,558	0
Other	254	449
Total deferred tax assets	14,078	11,462
Deferred tax liabilities:
Book basis in excess of tax basis of property, plant and equipment	(1,417)	(1,758)
Book basis in excess of tax basis of Sale Leaseback property	(1,106)	(1,122)
Prepaid pension	(919)	(949)
APB 23 Assertion	(1,318)	(976)
Right of use assets	(1,526)	0
Debt Issuance Cost on Sale Leaseback	(167)	(184)
Total deferred tax liabilities	(6,453)	(4,989)
Valuation allowance	(8,568)	(6,901)
Net deferred tax liabilities	(943)	(428)
Deferred tax assets (liabilities) classified in the balance sheet:
Deferred tax labilities	(943)	(428)
Net deferred tax liabilities	(943)	(428)
Non-current
Deferred tax assets (liabilities) classified in the balance sheet:
Deferred tax labilities	$ (943)	$ (428)

Stock Options and Share-Based_3

Stock Options and Share-Based Compensation - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Aug. 26, 2015	Apr. 30, 2023	Apr. 30, 2022	Aug. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred income tax benefit		$ (515)	$ (121)
Awards granted (in shares)		0	0
Stock based compensation expense		$ 0	$ 0
Deferred income tax benefit		$ 0	0
2010 and 2008 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants (in shares)		0
2017 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants (in shares)		149,007		280,100
2017 Plan | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense		$ 845	701
Deferred income tax benefit		$ 199	$ 165
Vesting period (in years)		3 years
Remaining estimated compensation expense		$ 812
2017 Plan | Service Components | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		2 years
2017 Plan | Service Components | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		3 years
2008 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized under stock option plan (in shares)		300,000
Increase in number of shares available under stock option plan (in shares)	300,000
Awards granted (in shares)		0
2008 Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Terms of award (in years)		10 years

Stock Options and Share-Based_4

Stock Options and Share-Based Compensation - Summary of RSU Activity and Weighted Average Exercise Price (Details) - Restricted Stock Units (RSUs) - $ / shares	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Number of RSUs
Outstanding at beginning of year (in shares)	144,827	125,217
Granted (in shares)	87,969	67,750
Vested (in shares)	(50,315)	(31,943)
Forfeited (in shares)	(22,841)	(16,197)
Outstanding at end of year (in shares)	159,640	144,827
Weighted Average Grant Date Fair Value
Outstanding at beginning of year (in dollar per shares)	$ 11.94	$ 12.24	$ 12.71
Granted (in dollar per shares)	13.43	13.74
Vested (in dollar per shares)	13.86	12.44
Forfeited (in dollar per shares)	15.37	21.83
Outstanding at end of year (in dollar per shares)	$ 11.94	$ 12.24	$ 12.71

Stock Options and Share-Based_5

Stock Options and Share-Based Compensation - Summary of Stock Option Activity and Weighted Average Exercise Price (Detail) - $ / shares	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Number of Shares
Outstanding at beginning of year (in shares)	47,400	84,300
Canceled (in shares)	(7,850)	(35,400)
Exercised (in shares)	(5,650)	(1,500)
Outstanding at end of year (in shares)	33,900	47,400
Exercisable at end of year (in shares)	33,900	47,400
Weighted Average Exercise Price
Outstanding at beginning of year (in dollar per shares)	$ 19.97	$ 19.34	$ 18.56
Canceled (in dollar per shares)	20.08	17.94
Exercised (in dollar per shares)	14.54	8.59
Outstanding at end of year (in dollar per shares)	19.97	19.34	$ 18.56
Exercisable at end of year (in dollar per shares)	$ 19.97	$ 19.34

Stock Options and Share-Based_6

Stock Options and Share-Based Compensation - Summary of Options Outstanding, Exercisable, and Weighted Average Exercise Prices within Exercise Price Range (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Share-Based Payment Arrangement [Abstract]
Exercise price range lower limit (in dollar per shares)	$ 15.85
Exercise price range upper limit (in dollar per shares)	$ 23.62
Options outstanding (in shares)	33,900	47,400	84,300
Weighted average exercise price (in dollar per shares)	$ 19.97	$ 19.34	$ 18.56
Weighted average remaining contractual life (in years)	2 years 6 months
Aggregate intrinsic value	$ 1,400
Options exercisable (in shares)	33,900
Weighted average exercise price (in dollar per shares)	$ 19.97
Aggregate intrinsic value	$ 1,400

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) - Schedule of Before Tax Income (Loss) Related Income Tax effect and Accumulated Balances (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	$ (3,742)	$ (3,577)
Foreign currency translation adjustment	(290)	(186)
Change in unrecognized actuarial loss on pension obligations	590	21
Ending Balance	(3,442)	(3,742)
Foreign Currency Translation Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	(2,543)	(2,357)
Foreign currency translation adjustment	(290)	(186)
Ending Balance	(2,833)	(2,543)
Minimum Pension Liability Adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance	(1,199)	(1,220)
Change in unrecognized actuarial loss on pension obligations	590	21
Ending Balance	$ (609)	$ (1,199)

Leases, Commitments and Conti_3

Leases, Commitments and Contingencies - Additional Information (Detail) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
ROU assets	$ 9,170,000	$ 7,573,000
Operating lease payments	$ 2,278,640	2,019,000
Remaining lease term (in years)	8 years
Option to extend, term (in years)	5 years
Option to terminate, term (in years)	1 year
Operating lease expense	$ 3,344,000	3,067,000
Operating lease, short term, expense	$ 1,065,000	$ 1,048,000
Operating lease, weighted average remaining lease term (in years)	5 years 1 month 6 days	5 years 9 months 18 days
Operating lease, weighted average discount rate (as a percent)	5%	4.10%
Finance lease, weighted average remaining lease term (in years)	3 years 1 month 6 days	3 years 9 months 18 days
Finance lease, weighted average discount rate (as a percent)	6.80%	6.60%

Leases, Commitments and Conti_4

Leases, Commitments and Contingencies - Schedule of Operating and Finance Lease Maturity (Details) $ in Thousands	Apr. 30, 2023 USD ($)
Operating
2023	$ 2,373
2024	2,175
2025	1,920
2026	1,658
2027	1,130
Thereafter	1,380
Total Minimum Lease Payments	10,636
Imputed Interest	(1,533)
Total	9,103
Financing
2023	91
2024	91
2025	72
2026	0
2027	0
Thereafter	0
Total Minimum Lease Payments	254
Imputed Interest	(21)
Total	$ 233

Retirement Benefits - Summary o

Retirement Benefits - Summary of Change in Projected Benefit Obligations and Change in Fair Value of Plan Assets (Detail) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Retirement Benefits [Abstract]
Accumulated Benefit Obligation, April 30	$ 18,368,000	$ 20,022,000
Change in Projected Benefit Obligations
Projected benefit obligations, beginning of year	20,022,000	22,942,000
Interest cost	845,000	710,000
Actuarial loss	(1,113,000)	(2,218,000)
Actual benefits paid	(1,386,000)	(1,412,000)
Projected benefit obligations, end of year	18,368,000	20,022,000
Change in Plan Assets
Fair value of plan assets, beginning of year	18,867,000	21,459,000
Actual return on plan assets	251,000	(1,180,000)
Employer contributions	0	0
Actual benefits paid	(1,386,000)	(1,412,000)
Fair value of plan assets, end of year	17,732,000	18,867,000
Funded status—under	(636,000)	(1,155,000)
Amounts Recognized in the Consolidated Balance Sheets consist of:
Non-current liabilities	(636,000)	(1,155,000)
Amounts Recognized in Accumulated Other Comprehensive Income (Loss) Consist of:
Net actual loss	4,526,000	5,116,000
Deferred tax benefit	(1,064,000)	(1,202,000)
After-tax actuarial loss	$ 3,462,000	$ 3,914,000
Weighted-average Assumptions Used to Determine Benefit Obligations at April 30
Discount rate	5.10%	4.40%
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost for Years Ended April 30
Discount rate	5.10%	4.40%
Expected long-term return on plan assets (as a percent)	7.75%	7.75%

Retirement Benefits - Summary_2

Retirement Benefits - Summary of Components of Net Periodic Pension Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Retirement Benefits [Abstract]
Interest cost	$ 845	$ 710
Expected return on plan assets	(1,402)	(1,604)
Recognition of net loss	628	539
Net periodic pension expense (income)	$ 71	$ (355)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Pension Cost (Reversal of Cost)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Pension Cost (Reversal of Cost)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Settlement and Curtailment Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Pension Cost (Reversal of Cost)

Retirement Benefits - Additiona

Retirement Benefits - Additional Information (Detail) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Defined pension benefit plan, net periodic benefit cost	$ 580,000
Anticipated contribution in the next fiscal year related to pension plans	0
Employer contributions	$ 0	$ 0
Increase decrease in the discount rate	1%	1%
(Decrease) increase pension expense	$ 181,000	$ 207,000
Age limit of employees to be eligible for contribution (in years)	21 years
Minimum service period of employees to be eligible for contribution (in months)	3 months
Employee's compensation (as a percent)	3%
Employer matching contributions	$ 932,000	$ 967,000
Maximum
Defined Benefit Plan Disclosure [Line Items]
Matching contributions by company (as a percent)	100%
Contributions by employer per employee's compensation (as a percent)	3%
Employee's compensation (as a percent)	4%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Matching contributions by company (as a percent)	50%
Contributions by employer per employee's compensation (as a percent)	5%
Equity Securities | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, Plan asset percentage	75%	75%
Fixed Income | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, Plan asset percentage	25%	25%
Yield Curve Technique
Defined Benefit Plan Disclosure [Line Items]
Increase decrease in the discount rate	1%	1%
(Decrease) increase pension expense	$ 231,000	$ 271,000
Yield Curve Technique | Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Par amount outstanding	$ 250,000,000

Retirement Benefits - Summary_3

Retirement Benefits - Summary of Expected Benefit Payments (Detail) $ in Thousands	Apr. 30, 2023 USD ($)
Retirement Benefits [Abstract]
2024	$ 1,640
2025	1,620
2026	1,600
2027	1,560
2028	1,540
2029- 2033	$ 7,030

Retirement Benefits - Summary_4

Retirement Benefits - Summary of Plan Assets by Asset Categories (Detail) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, Plan asset	$ 17,732	$ 18,867	$ 21,459
Defined benefit plan, Plan asset percentage	100%	100%
Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, Plan asset	$ 12,724	$ 13,856
Defined benefit plan, Plan asset percentage	72%	73%
Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, Plan asset	$ 4,845	$ 4,703
Defined benefit plan, Plan asset percentage	27%	25%
Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, Plan asset	$ 163	$ 308
Defined benefit plan, Plan asset percentage	1%	2%

Retirement Benefits - Summary_5

Retirement Benefits - Summary of Fair Value Assets in Defined Benefit Pension Plans (Detail) - USD ($) $ in Thousands	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 17,732	$ 18,867	$ 21,459
Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	12,724	13,856
Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4,845	4,703
Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	163	308
Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	17,732	18,867
Level 1 | Large Cap
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7,326	7,382
Level 1 | Small/Mid Cap
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,326	2,775
Level 1 | International
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,743	2,008
Level 1 | Emerging Markets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	702	794
Level 1 | Liquid Alternatives
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	627	897
Level 1 | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4,845	4,703
Level 1 | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	163	308
Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 | Large Cap
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 | Small/Mid Cap
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 | International
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 | Emerging Markets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 | Liquid Alternatives
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 2 | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 | Large Cap
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 | Small/Mid Cap
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 | International
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 | Emerging Markets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 | Liquid Alternatives
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Level 3 | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 0	$ 0

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
	Apr. 30, 2023 segment
Segment Reporting [Abstract]
Number of business segment	2

Segment Information - (Detail)

Segment Information - (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Segment Reporting Information [Line Items]
Net sales	$ 219,494	$ 168,872
Intersegment revenues	0	0
Depreciation	2,867	2,769
Earnings (loss) before income taxes	4,498	(2,485)
Income tax expense	3,139	3,518
Net earnings attributable to non-controlling interest	621	123
Net earnings (loss) attributable to Kewaunee Scientific Corporation	738	(6,126)
Segment assets	118,898	118,773
Expenditures for segment assets	4,148	1,908
Non-US
Segment Reporting Information [Line Items]
Net sales	75,337	43,341
Corporate
Segment Reporting Information [Line Items]
Earnings (loss) before income taxes	(6,292)	(5,891)
Income tax expense	889	2,339
Net earnings (loss) attributable to Kewaunee Scientific Corporation	(7,181)	(8,230)
Intersegment revenues
Segment Reporting Information [Line Items]
Intersegment revenues	(11,426)	(4,401)
Depreciation	191	91
Domestic | Operating Segments
Segment Reporting Information [Line Items]
Net sales	146,716	126,848
Depreciation	2,394	2,402
Earnings (loss) before income taxes	3,408	(179)
Income tax expense	0	50
Net earnings (loss) attributable to Kewaunee Scientific Corporation	3,408	(229)
Segment assets	80,000	91,757
Expenditures for segment assets	2,856	1,613
Domestic | Operating Segments | Non-US
Segment Reporting Information [Line Items]
Net sales	2,559	1,317
Domestic | Intersegment revenues
Segment Reporting Information [Line Items]
Intersegment revenues	1,604	882
International | Operating Segments
Segment Reporting Information [Line Items]
Net sales	72,778	42,024
Depreciation	282	276
Earnings (loss) before income taxes	7,382	3,585
Income tax expense	2,250	1,129
Net earnings attributable to non-controlling interest	621	123
Net earnings (loss) attributable to Kewaunee Scientific Corporation	4,511	2,333
Segment assets	38,898	27,016
Expenditures for segment assets	1,292	295
International | Operating Segments | Non-US
Segment Reporting Information [Line Items]
Net sales	72,778	42,024
International | Intersegment revenues
Segment Reporting Information [Line Items]
Intersegment revenues	$ 9,822	$ 3,519

Restructuring Costs - Additiona

Restructuring Costs - Additional Information (Details) - Facility Closing - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 32	$ 28
Recovery of bad debt collections	$ 51