Culp (CULP) 10-K 12 Jul 24 2024 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 28, 2024	Jul. 10, 2024	Oct. 29, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Apr. 28, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Registrant Name	CULP INC
Entity Central Index Key	0000723603
Current Fiscal Year End Date	--04-28
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Trading Symbol	CULP
Entity Common Stock, Shares Outstanding		12,469,903
Entity Public Float			$ 64,332,059
Entity File Number	1-12597
Entity Tax Identification Number	56-1001967
Entity Address, Address Line One	1823 Eastchester Drive
Entity Address, City or Town	High Point
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	27265
City Area Code	336
Local Phone Number	889-5161
Entity Incorporation State Country Code	NC
Title of 12(b) Security	Common Stock, par value $.05/ Share
Security Exchange Name	NYSE
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	GRANT THORNTON LLP
Auditor Location	Charlotte, North Carolina
Auditor Firm ID	248
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the registrant’s definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A in connection with its Annual Meeting of Shareholders are incorporated by reference into Part III of this Form 10-K.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Apr. 28, 2024	Apr. 30, 2023
current assets:
cash and cash equivalents	$ 10,012,000	$ 20,964,000
short-term investments - rabbi trust	903,000	1,404,000
accounts receivable, net	21,138,000	24,778,000
inventories	44,843,000	45,080,000
short-term note receivable	264,000	219,000
current income taxes receivable	350,000
other current assets	3,371,000	3,071,000
total current assets	80,881,000	95,516,000
Property, plant and equipment, net	33,182,000	36,111,000
right of use assets	6,203,000	8,191,000
long-term investments - rabbi trust	7,102,000	7,067,000
intangible assets	1,876,000	2,252,000
long-term note receivable	1,462,000	1,726,000
deferred income taxes	518,000	480,000
other assets	830,000	840,000
total assets	132,054,000	152,183,000
current liabilities:
accounts payable - trade	25,607,000	29,442,000
accounts payable - capital expenditures	343,000	56,000
operating lease liability - current	2,061,000	2,640,000
deferred compensation - current	903,000	1,404,000
deferred revenue	1,495,000	1,192,000
accrued expenses	6,726,000	8,533,000
income taxes payable - current	972,000	753,000
total current liabilities	38,107,000	44,020,000
operating lease liability - long-term	2,422,000	3,612,000
income taxes payable - long-term	2,088,000	2,675,000
deferred income taxes	6,379,000	5,954,000
deferred compensation	6,929,000	6,842,000
total liabilities	55,925,000	63,103,000
commitments and contingencies (notes 10 and 12)
shareholders' equity:
preferred stock, $.05 par value, authorized 10,000,000 shares
common stock, $.05 par value, authorized 40,000,000 shares, issued and outstanding 12,469,903 at April 28, 2024 and 12,327,414 at April 30, 2023	624,000	616,000
capital contributed in excess of par value	45,011,000	44,250,000
accumulated earnings	30,376,000	44,195,000
accumulated other comprehensive income	118,000	19,000
total equity	76,129,000	89,080,000
total liabilities and equity	$ 132,054,000	$ 152,183,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 28, 2024	Apr. 30, 2023
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.05	$ 0.05
Preferred stock, authorized shares	10,000,000	10,000,000
Common stock, par value	$ 0.05	$ 0.05
Common stock, authorized shares	40,000,000	40,000,000
Common stock, issued	12,469,903	12,327,414
Common stock, outstanding	12,469,903	12,327,414

CONSOLIDATED STATEMENTS OF NET

CONSOLIDATED STATEMENTS OF NET LOSS - USD ($)	12 Months Ended
	Apr. 28, 2024		Apr. 30, 2023		May 01, 2022
Income Statement [Abstract]
net sales	$ 225,333,000		$ 234,934,000		$ 294,839,000
cost of sales	(197,394,000)		(224,038,000)		(258,746,000)
gross profit	27,939,000		10,896,000		36,093,000
selling, general and administrative expenses	(38,611,000)		(37,978,000)		(35,415,000)
restructuring expense	(636,000)	[1]	(1,396,000)	[2]
(loss) income from operations	(11,308,000)		(28,478,000)		678,000
interest expense	(11,000)				(17,000)
interest income	1,174,000		531,000		373,000
other expense	(625,000)		(443,000)		(1,359,000)
loss before income taxes	(10,770,000)		(28,390,000)		(325,000)
income tax expense	(3,049,000)		(3,130,000)		(2,886,000)
net loss	$ (13,819,000)		$ (31,520,000)		$ (3,211,000)
net loss per share-basic	$ (1.11)		$ (2.57)		$ (0.26)
net loss per share-diluted	$ (1.11)		$ (2.57)		$ (0.26)
[1] Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Statement Of Income And Comprehensive Income [Abstract]
net loss	$ (13,819)	$ (31,520)	$ (3,211)
other comprehensive income (loss)
unrealized holding gain (loss) on investments	99	(13)	(144)
reclassification adjustment for realized loss included in net loss			30
total unrealized gain (loss) on investments	99	(13)	(114)
comprehensive loss	$ (13,720)	$ (31,533)	$ (3,325)

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Capital Contributed in Excess of Par Value	Accumulated Earnings	Accumulated Other Comprehensive Income
Beginning balance at May. 02, 2021	$ 129,006	$ 616	$ 43,807	$ 84,437	$ 146
Beginning balance (in shares) at May. 02, 2021		12,312,822
net loss	(3,211)			(3,211)
stock-based compensation	1,133		1,133
unrealized gain (loss) on investments	(114)				(114)
common stock issued in connection with vesting of performance based restricted stock units (in shares)		10,863
immediately vested common stock awards		$ 1	(1)
immediately vested common stock awards (shares)		29,657
common stock surrendered in connection with payroll withholding taxes	(50)		(50)
common stock surrendered in connection with payroll withholding taxes, in shares		(3,025)
common stock repurchased	(1,752)	$ (6)	(1,746)
common stock repurchased (in shares)		(121,688)
dividends paid	(5,511)			(5,511)
Ending balance at May. 01, 2022	119,501	$ 611	43,143	75,715	32
Ending balance (in shares) at May. 01, 2022		12,228,629
net loss	(31,520)			(31,520)
stock-based compensation	1,145		1,145
unrealized gain (loss) on investments	(13)				(13)
common stock issued in connection with vesting of performance based restricted stock units (in shares)		982
Common stock issued in connection with the vesting of time-based restricted stock units (in shares)		32,799
Common stock issued in connection with the vesting of time-based restricted stock units		$ 2	(2)
immediately vested common stock awards		$ 3	(3)
immediately vested common stock awards (shares)		71,732
common stock surrendered in connection with payroll withholding taxes	(33)		(33)
common stock surrendered in connection with payroll withholding taxes, in shares		(6,728)
common stock repurchased (in shares)		0
Ending balance at Apr. 30, 2023	89,080	$ 616	44,250	44,195	19
Ending balance (in shares) at Apr. 30, 2023		12,327,414
net loss	(13,819)			(13,819)
stock-based compensation	915		915
unrealized gain (loss) on investments	99				99
common stock issued in connection with vesting of performance based restricted stock units (in shares)		151,653
Common stock issued in connection with the vesting of time-based restricted stock units		$ 8	(8)
immediately vested common stock awards		$ 1	(1)
immediately vested common stock awards (shares)		16,616
common stock surrendered in connection with payroll withholding taxes	(146)	$ (1)	(145)
common stock surrendered in connection with payroll withholding taxes, in shares		(25,780)
common stock repurchased (in shares)		0
Ending balance at Apr. 28, 2024	$ 76,129	$ 624	$ 45,011	$ 30,376	$ 118
Ending balance (in shares) at Apr. 28, 2024		12,469,903

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
cash flows from operating activities:
net loss	$ (13,819)	$ (31,520)	$ (3,211)
adjustments to reconcile net loss income to net cash (used in) provided by operating activities
depreciation	6,521	6,845	6,994
non-cash inventory (credit) charges	(1,628)	5,819	1,927
amortization	390	438	559
stock-based compensation	915	1,145	1,133
deferred income taxes	387	(2)	691
gain on sale of property, plant, and equipment	(299)	(314)
non-cash restructuring expense	330	791
realized loss from the sale of investments	0		450
foreign currency exchange (gain) loss	(593)	(537)	16
changes in assets and liabilities:
accounts receivable	3,559	(2,642)	15,416
inventories	1,593	15,370	(12,714)
other current assets	(329)	(297)	946
other assets	(115)	86	(1,386)
accounts payable-trade	(2,926)	10,274	(22,131)
accrued expenses and deferred compensation	(1,870)	853	(5,204)
deferred revenue	303	672	(20)
income taxes	(643)	823	(907)
net cash (used in) provided by operating activities	(8,224)	7,804	(17,441)
cash flows from investing activities:
capital expenditures	(3,711)	(2,108)	(5,695)
proceeds from the sale of property, plant, and equipment	385	468
proceeds from note receivable	330	15
proceeds from the sale of short-term investments (available for sale)			9,879
proceeds from the sale and maturity of investments (held to maturity)			13,486
purchase of short-term investments (available for sale)			(4,391)
purchase of investments (held-to-maturity)			(9,751)
proceeds from the sale of investments (rabbi trust)	1,449	2,058	56
purchase of investments (rabbi trust)	(884)	(1,185)	(1,088)
net cash (used in) provided by investing activities	(2,431)	(752)	2,496
cash flows from financing activities:
proceeds from lines of credit	4,166		9,000
payments associated with lines of credit	(4,146)		(9,000)
dividends paid			(5,511)
repurchases of common stock			(1,752)
common stock surrendered for payroll withholding taxes	(146)	(33)	(50)
payments for debt issuance costs	0	(403)	(110)
net cash used in financing activities	(126)	(436)	(7,423)
effect of exchange rate changes on cash and cash equivalents	(171)	(202)	(91)
(decrease) increase in cash and cash equivalents	(10,952)	6,414	(22,459)
cash and cash equivalents at beginning of year	20,964	14,550	37,009
cash and cash equivalents at end of year	$ 10,012	$ 20,964	$ 14,550

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Apr. 28, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

General and Summary of Signific

General and Summary of Significant Accounting Policies	12 Months Ended
	Apr. 28, 2024
Accounting Policies [Abstract]
General and Summary of Significant Accounting Policies	1. GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business Our operations are classified into two business segments: mattress fabrics and upholstery fabrics. Mattress Fabrics The mattress fabrics segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. Currently, we have mattress fabric manufacturing operations located in Stokesdale, North Carolina, and Quebec, Canada, and a mattress cover operation located in Ouanaminthe, Haiti. During the last half of fiscal 2023, we rationalized our domestic cut and sewn cover platform, which included the termination of agreements to lease two facilities located in High Point, North Carolina and moved our R&D and prototyping capabilities from these facilities to our facility located in Stokesdale, North Carolina. On April 29, 2024 (first quarter of fiscal 2025), our board of directors made a decision to (1) consolidate the company's North American mattress fabrics operations, that includes a gradual discontinuation of operations and sale of the company's manufacturing facility located in Quebec, Canada; (2) move a portion of the knitting and finishing capacity from the company's manufacturing facility located in Quebec, Canada to the company's manufacturing facility located in Stokesdale, North Carolina; (3) transition the mattress fabrics segment's weaving operation to a strategic sourcing model through the company's long standing supply partners; and (4) consolidate the company's two leased facilities related to the sewn mattress cover operation located in Ouanaminthe, Haiti, and reduce other operation expenses at this location. See Note 8 to the consolidated statements regarding our restructuring activities. Upholstery Fabrics The upholstery fabrics segment develops, sources, manufactures, and sells fabrics to customers in the residential, commercial, and hospitality industries, and supplies window treatment products to customers in the commercial and hospitality industries. We have upholstery fabric operations located in Shanghai, China and Burlington, NC. During the fourth quarter of fiscal 2024, we established a wholly-owned subsidiary, Culp Fabrics Vietnam Limited, with an administrative office located in Ho Chi Minh City, Vietnam, for the purpose of enhancing our strategic sourcing opportunities and to further diversify our supply chain in Asia. During the third quarter of fiscal 2022, we commenced operation of a new leased facility in Ouanaminthe, Haiti dedicated to the production of cut and sewn upholstery kits. Due to significant decline in demand for cut and sewn upholstery kits, we terminated the agreement to lease this facility during the third quarter of fiscal 2023, and we relocated a scaled down upholstery cut and sewn operation into our existing mattress cover facility also located in Ouanaminthe, Haiti, during the fourth quarter of fiscal 2023. During the first quarter of fiscal 2024, demand for upholstery cut and sew kits declined more than previously anticipated, resulting in the strategic action to discontinue production of upholstery cut and sew kits in Haiti. See Notes 8 and 9 of the consolidated financial statements for further details regarding this restructuring plan. Additionally, Read Window Products, LLC (“Read”), a wholly-owned subsidiary with operations located in Knoxville, TN, provides window treatments and sourcing of upholstery fabrics and other products, as well as measuring and installation for Read’s products, to customers in the hospitality and commercial industries. Read also supplies soft goods such as decorative top sheets, coverlets, duvet covers, bed skirts, bolsters, and pillows. Basis of Presentation The consolidated financial statements of the company have been prepared in accordance with U.S. generally accepted accounting principles. Certain amounts presented in prior periods have been reclassified to conform to the current period financial statement presentation. Non-cash charges totaling $ 1.9 million for markdowns of inventory based on our policy for aged inventory were reclassified from the line item "inventories" to the line item "non-cash inventory charges" in the Consolidated Statement of Cash Flows for the year ended May 1, 2022. This reclassification did not have an effect on previously reported net cash (used in) provided by operating activities and (decrease) increase in cash and cash equivalents. Principles of Consolidation Overall The consolidated financial statements include the accounts of the company and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. The accounts of our subsidiaries located in Shanghai, China, and Ho Chi Minh City, Vietnam are consolidated as of April 30, a calendar month end, which is required by the respective governments under which they are organized. No events occurred related to the difference between our fiscal year end on the Sunday closest to April 30 and our Chinese or Vietnamese subsidiaries year end of April 30 that materially affected the company’s financial position, results of operations, or cash flows for fiscal years 2024, 2023, or 2022. Fiscal Year Our fiscal year is the 52 or 53-week period ending on the Sunday closest to April 30. Fiscal 2024, 2023, and 2022 each included 52-week periods. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include demand deposit and money market accounts. We consider all highly liquid instruments with original maturities of three months or less to be cash equivalents. A summary of our cash and cash equivalents by geographic area follows: April 28, April 30, (dollars in thousands) 2024 2023 United States $ 2,912 $ 9,769 China 6,554 10,669 Canada 371 281 Haiti 86 236 Vietnam 81 — Cayman Islands 8 9 $ 10,012 $ 20,964 Throughout the year, we have cash balances regarding our U.S. operations of more than the federally insured amounts on deposit with a financial institution. We have not experienced any credit losses regarding such accounts. Management believes we are not exposed to any significant credit risk related to cash and cash equivalents. Rabbi Trust Investments We have a rabbi trust to set aside funds for participants of our deferred compensation plan (the “Plan”) that enables our participants to credit their contributions to various investment options of the Plan. The investments associated with the rabbi trust consist of investments in a money market fund and various mutual funds that are classified as available-for-sale. Our rabbi trust investments classified as available-for-sale were recorded at their fair value of $ 8.0 million and $ 8.5 million as of April 28, 2024, and April 30, 2023, respectively. These investments had accumulated unrealized gains totaling $ 118,000 and $ 19,000 as of April 28, 2024, and April 30, 2023, respectively. The fair value of our investments associated with our rabbi trust approximates their cost basis and reside with our U.S. operations. Accounts Receivable and Current Expected Credit Losses Substantially all our accounts receivable were due from manufacturers in the bedding and furniture industries. We grant credit to customers and generally do not require collateral. We record an allowance for doubtful accounts that reflects estimates of probable credit losses. As of the end of each reporting period, we assess the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s (i) financial position; (ii) past payment history; (iii) management’s general ability; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions. After our risk assessment is completed, we assign credit grades to our customers, which in turn, are used to determine our allowance for doubtful accounts. We do not have any off-balance sheet credit exposure related to our customers. Inventories We account for inventories at the lower of first-in, first-out (FIFO) cost or net realizable value. Management continuously examines inventory to determine if there are indicators that the carrying value exceeds its net realizable value. Experience has shown that the most significant indicators of the need for inventory markdowns are the age of the inventory and the planned discontinuance of certain patterns. As a result, we provide inventory valuation write-downs based upon established percentages based on the age of the inventory that are continually evaluated as events and market conditions require. Our inventory aging categories are six, nine, twelve, and fifteen months. We also provide inventory valuation write-downs based on the planned discontinuance of certain patterns based on the current market values at that time as compared to their current carrying values. Property, Plant, and Equipment Property, plant, and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method. Major renewals and betterments are capitalized. Maintenance, repairs, and minor renewals are expensed as incurred. When properties or equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed and amounts received on disposal greater than or less than the book value of assets sold are credited or charged to (loss) income from operations. Management reviews long-lived assets, which consist principally of property, plant, and equipment, for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recovered. Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of the asset to future net undiscounted cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the excess of the carrying amount over the fair value of the asset. After the impairment loss is recognized, the adjusted carrying amount is the new accounting basis. Assets to be disposed of by sale are reported at the lower of the carrying value or fair value less cost to sell when the company has committed to a disposal plan and would be reported separately as assets held for sale in the Consolidated Balance Sheets. Interest Costs Total interest costs incurred were $ 11,000 and $ 17,000 during fiscal 2024 and 2022, respectively. No interest costs were incurred during fiscal 2023. We capitalize interest costs incurred on funds used to construct property, plant, and equipment. The capitalized interest is recorded as part of the asset to which it relates and is depreciated over the asset’s estimated useful life. No interest costs for the construction of qualifying fixed assets were capitalized during fiscal 2024, 2023, or 2022. Foreign Currency Adjustments The United States dollar is the functional currency for the company’s Canadian, Chinese, and Vietnamese subsidiaries. All monetary foreign currency asset and liability accounts are remeasured into U.S. dollars at year-end exchange rates. Non-monetary assets and liabilities such as property, plant, and equipment and right of use assets are recorded at historical exchange rates. Foreign currency revenues and expenses are remeasured at average exchange rates in effect during the year, except for certain expenses related to balance sheet amounts remeasured at historical exchange rates, such as depreciation expense. Exchange gains and losses from remeasurement of foreign currency denominated monetary assets and liabilities are recorded in the other expense line item in the Consolidated Statements of Net Loss in the period in which they occur. A summary of our foreign currency exchange gains (losses) by geographic area follows: (dollars in thousands) 2024 2023 2022 China $ 604 $ 588 $ ( 104 ) Canada ( 58 ) ( 88 ) ( 28 ) Vietnam ( 1 ) — — $ 545 $ 500 $ ( 132 ) Indefinite-Lived Intangible Assets In accordance with ASC Topic 350, Intangibles – Goodwill and Other, our business was classified into three reporting units during fiscal 2024: mattress fabrics, upholstery fabrics, and Read. ASC Topic 350 requires us to assess indefinite-lived intangible assets such as our tradename for impairment annually (the last day of our fiscal year) or between annual tests if we believe certain indicators of impairment exist. Such indicators could include but are not limited to (1) deterioration in the environment of the industry and markets in which we operate, (2) unanticipated competition, (3) a deterioration in general economic conditions, (4) an overall decline in financial performance, such as negative and declining cash flows, or a decline in actual or planned revenue or earnings compared with actual and projected results or relevant prior periods, and (5) a decrease in the price per share of our common stock. As a result, we first assess qualitative factors, such as the indicators outlined above, to determine whether it is more likely than not that the fair value of our tradename is less than its carrying amount. If we conclude that it is more likely than not that the fair value of our tradename is less than its carrying amount, we would conduct a quantitative impairment test. The quantitative impairment test would involve comparing the fair value of our tradename with its carrying value. We would estimate the fair value of our tradename using an income, discounted cash flows, or market approach, as appropriate, that would require management assumptions (i.e., unobservable inputs). If the carrying amount of our tradename exceeds the tradename's fair value, an impairment loss is recognized in an amount equal to that excess. No asset impairment charges were recorded during fiscal 2024, 2023, or 2022, as it relates to indefinite-lived intangible assets. See Note 6 of the consolidated financial statements for further details of our assessments of impairment, conclusions reached, and the result of our annual impairment test relating to our indefinite-live intangible asset (i.e. tradename). Income Taxes Deferred Income Taxes – Overall Income taxes are accounted for under the asset and liability method. Deferred income taxes are recognized for temporary differences between the financial statement carrying amounts and the tax basis of our assets, liabilities, U.S. loss carryforwards, and foreign income tax credits at income tax rates expected to be in effect when such amounts are realized or settled. The effect on deferred income taxes of a change in tax rates is recognized in income tax (expense) benefit in the period that includes the enactment date. Deferred Income Taxes – Valuation Allowance We evaluate our deferred income taxes to determine if a valuation allowance is required. We assess whether a valuation allowance should be established based on the consideration of all available evidence using a “more-likely-than-not” standard, with significant weight being given to evidence that can be objectively verified. Since we operate in multiple jurisdictions, we assess the need for a valuation allowance on a jurisdiction-by-jurisdiction basis, considering the effects of local tax law. Deferred Income Taxes – Undistributed Earnings from Foreign Subsidiaries We assess whether the undistributed earnings from our foreign subsidiaries will be reinvested indefinitely or eventually distributed to our U.S. parent company. We are required to record a deferred tax liability for undistributed earnings from foreign subsidiaries that will not be reinvested indefinitely. As a result of the 2017 Tax Cuts and Jobs Act, a U.S. corporation is allowed a 100 % dividend received deduction for earnings and profits received from a 10 % owned foreign corporation. Therefore, a deferred tax liability will only be required for unremitted withholding taxes associated with earnings and profits generated by our foreign subsidiaries that will ultimately be repatriated to the U.S. parent company. Uncertain Income Tax Positions We recognize an income tax benefit for a tax position taken or expected to be taken on an income tax return if the more-likely-than-not recognition threshold is met by the end of the reporting period, or is effectively settled through examination, litigation, or negotiation, or if the statute of limitations for the relevant taxing authority to examine and challenge the tax position has expired. The income tax effect recognized in the financial statements from such a position is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Penalties and interest related to uncertain income tax positions are recorded as income tax expense. Significant judgment is required in the identification of uncertain income tax positions and in the estimation of penalties and interest on uncertain income tax positions. Revenue from Contracts with Customers Revenue Recognition Revenue is recognized upon the transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to receive in exchange for those products or services. We determined that our customer purchase orders represent contracts. In addition to customer purchase orders, we also have supply contracts with certain customers that define standard terms and conditions. Our contracts generally include promises to sell upholstery fabrics, mattress fabrics, or home goods products. In addition, we provide fabrication and installation services for our own products associated with customized window treatments. Revenue associated with sales of our products is recognized at the point in time when control of the promised goods has been transferred to the customer. The point in time when control transfers to the customer depends on the contractually agreed upon shipping terms, but typically occurs once the product has been shipped or once it has been delivered to a location specified by the customer. For certain warehousing arrangements, transfer of control to the customer is deemed to have occurred when the customer pulls the inventory for use in their production. Revenue associated with our customized fabrication services, which are performed on various types of window treatments, is recognized over time once the customized products are deemed to have no alternative use and for which we have an enforceable right to payment for the services performed. Revenue for our customized fabrication services is recognized over time using the output method based on units produced. Revenue associated with our installation services for our own products is also recognized over time as the customer receives and consumes the benefits of the promised installation services. Revenue associated with our installation services is recognized over time using the output method based on units installed. Transaction Price The transaction price is typically allocated to performance obligations based upon stand-alone selling prices. We did not disclose the value of unsatisfied performance obligations as substantially all of any unsatisfied performance obligations as of April 28, 2024, will be satisfied within one year or less. Revenue Measurement Revenue is measured as the amount of consideration we expect to receive in exchange for the transfer of the promised products and services. The amount of consideration we expect to receive changes due to variable consideration associated with allowances for sales returns, early payment discounts, and volume rebates that we offer to customers. The amount of variable consideration included in the transaction price is only included in net sales to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur in a future period. Our mattress fabrics and upholstery fabrics segments only allow product returns to the extent that the products or services did not meet the contractually agreed upon specifications at the time of sale. Customers must receive authorization prior to returning products. Estimates of allowances for sales returns are based on historical data, current potential product return issues, and known sales returns for which customers have been granted authorization. Known sales returns for which customers have been granted permission to return products for a refund or credit continue to be recorded as a contra account receivable. Estimates for potential future sales returns and related customer accommodations are recorded within accrued expenses. We record estimates for sales returns on a gross basis rather than a net basis, and an estimate for a right of return asset is recorded in other current assets and cost of goods sold. Variable consideration associated with early payment cash discounts are estimated using current payment trends and historical data on a customer-by-customer basis. The variable consideration associated with volume rebates is based on the portion of the rebate earned relative to the total amount of rebates the customer is expected to earn over the rebate period, as determined using historical data and projections. We evaluated the nature of our warranties related to our contracts with customers and determined that any such warranties are assurance-type warranties that cover only compliance with agreed upon specifications, and therefore are not considered separate performance obligations. Shipping and Handling Costs Revenue received for shipping and handling costs, which is immaterial for all periods presented, is included in net sales. Shipping costs, principally freight, that comprise payments to third-party shippers are classified as cost of sales. Handling costs represent finished goods warehousing costs incurred to store, move, and prepare products for shipment in the company’s various distribution facilities. Handling costs were $ 4.6 million, $ 4.2 million, and $ 4.3 million during fiscal 2024, 2023, and 2022, respectively, and are included in selling, general and administrative expenses. Sales and Other Taxes Sales and other taxes collected from customers and remitted to governmental authorities are presented on a net basis and, as such, are excluded from revenues. Leases We lease manufacturing facilities, office space, distribution centers, and equipment under operating lease arrangements. We determine if an arrangement is a lease at its inception if it conveys the right to control the use of identified property, plant, or equipment for a period of time in exchange for consideration. Operating leases with an initial term of 12 months or less are not recognized in our Consolidated Balance Sheets. We account for lease components separately from non-lease components. We recognize a right of use asset and lease liability on the commencement date of a lease arrangement based on the present value of lease payments over the lease term. A lease term may include renewal options if it is reasonably certain that the option to renew a lease period will be exercised. A renewal option is considered reasonably certain to be exercised if there is a significant economic incentive to exercise the renewal option on the date a lease arrangement is commenced. For our leases, an estimated incremental borrowing rate (“IBR”) is utilized, based on information available at the inception of the lease. The IBR represents an estimate of the interest rate we would use at lease commencement to borrow an amount equal to the lease payments on a collateralized basis over the term of the lease. Stock-Based Compensation Our equity incentive plans are described more fully in Note 13 to the notes to the consolidated financial statements. ASC Topic 718, “Compensation – Stock Compensation ”, requires that all stock-based compensation be recognized as compensation expense in the financial statements and that such cost be measured at the grant date for awards issued to employees and the company’s board of directors. Compensation expense for time-vested restricted stock unit awards is amortized on a straight-line basis over the respective vesting period. Compensation expense for performance-based restricted stock unit awards is recorded based on an assessment each reporting period to determine the probability of whether or not certain performance targets will be met and how many common stock shares are expected to be earned as of the end of the vesting period. If certain performance targets are not expected to be achieved, compensation expense will not be recorded, and any previously recognized compensation expense will be reversed. Fair Value of Financial Instruments The accompanying consolidated financial statements include certain financial instruments, and the fair market value of such instruments may differ from amounts reflected on a historical basis. These financial instruments include our short-term and long-term investments related to a rabbi trust that sets aside funds for participants in our deferred compensation plan and are classified as available-for-sale. The fair value measurements of our financial instruments are described more fully in Note 14 of the consolidated financial statements. The carrying amount of cash and cash equivalents, accounts receivable, other current assets, accounts payable, and accrued expenses approximate their fair value because of the short maturity of these financial instruments. Recently Adopted Accounting Pronouncements There were not any recently adopted accounting pronouncements during fiscal 2024. Recently Issued Accounting Pronouncements Effective November 27, 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2023-07 Improvements to Reportable Segment Disclosures which enhances disclosure requirements to segment reporting including (i) significant segment expenses that are regularly provided to the Chief Operating Decision Maker (CODM) that are included within each measure of segment profit or loss, (ii) other segment items by reportable segment as defined by ASU 2023-07, and (iii) the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of each segment's profit or loss in assessing segment performance and deciding how to allocate resources. ASU 2023-07 is effective for public entities starting in annual periods beginning after December 15, 2023 (i.e., our fiscal 2025 annual report) and interim periods beginning after December 15, 2024 (i.e., first quarter of fiscal 2026 interim report). Management is currently evaluating the effects ASU 2023-07 will have on the notes to the consolidated financial statements. Effective December 14, 2023, the FASB issued ASU 2023-09 Improvements to Income Tax Disclosures, which is an update to Topic 740, Income Taxes. The amendments in this update relate to improvements regarding the transparency of income tax disclosures by requiring consistent categories and greater disaggregation by jurisdiction of information included in the effective income tax rate reconciliation and for income taxes paid. Also, the amendments allow investors to better assess an entity's (i) capital allocation decisions, (ii) worldwide operations, and (iii) related tax risks, tax planning, and operational opportunities that affect the effective income tax rate and prospects for future cash flows. The other amendments in this update improve the effectiveness and comparability of disclosures relating to pretax income (or loss) and income tax expense (or benefit) and remove disclosures that are no longer considered cost beneficial or relevant. ASU 2023-09 is effective for public entities starting in annual periods beginning after December 15, 2024 (i.e., our fiscal 2026 annual report). Early adoption is permitted. The company expects that the adoption ASU 2023-09 will not have an impact on our results of operations and financial condition, but will have a material impact on the disclosures required in the notes to the consolidated financial statements, which are disclosed in Note 11. Currently, there are no new accounting pronouncements that are expected to have a material effect on our consolidated financial statements.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Apr. 28, 2024
Receivables [Abstract]
Accounts Receivable	2. ACCOUNTS RECEIVABLE A summary of accounts receivable follows: April 28, April 30, (dollars in thousands) 2024 2023 customers $ 21,660 $ 25,244 allowance for doubtful accounts ( 356 ) ( 342 ) allowance for cash discounts ( 113 ) ( 96 ) reserve for returns and allowances and discounts ( 53 ) ( 28 ) $ 21,138 $ 24,778 A summary of the activity in the allowance for doubtful accounts follows: (dollars in thousands) 2024 2023 2022 beginning balance $ ( 342 ) $ ( 292 ) $ ( 591 ) provision for bad debts ( 276 ) ( 121 ) 74 write-offs, net of recoveries 262 71 225 ending balance $ ( 356 ) $ ( 342 ) $ ( 292 ) As of April 28, 2024, and April 30, 2023, we assessed the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s (i) financial position; (ii) past payment history; (iii) management’s general ability; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions. After our risk assessment was completed, we assigned credit grades to our customers, which in turn were used to determine our allowance for doubtful accounts totaling $ 356,000 and $ 342,000 as of April 28, 2024, and April 30, 2023, respectively. A summary of the activity in the allowance for returns and allowances and discounts follows: (dollars in thousands) 2024 2023 2022 beginning balance $ ( 124 ) $ ( 95 ) $ ( 138 ) provision for returns and allowances and discounts ( 1,173 ) ( 1,212 ) ( 1,386 ) credits issued and discounts taken 1,131 1,183 1,429 ending balance $ ( 166 ) $ ( 124 ) $ ( 95 )

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Apr. 28, 2024
Revenue From Contract With Customer [Abstract]
Revenue from Contracts with Customers	3. REVENUE FROM CONTRACTS WITH CUSTOMERS Nature of Performance Obligations Our operations are classified into two business segments: mattress fabrics and upholstery fabrics. The mattress fabrics segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. The upholstery fabrics segment develops, sources, manufactures, and sells fabrics to customers in the residential, commercial, and hospitality industries. In addition, the upholstery fabrics segment includes Read, which provides window treatments and sourcing of upholstery fabrics and other products, as well as measuring and installation services for Read’s products, to customers in the hospitality and commercial industries. Read also supplies soft goods such as decorative top sheets, coverlets, duvet covers, bed skirts, bolsters, and pillows. Our primary performance obligations include the sale of mattress fabrics and upholstery fabrics, as well as the performance of customized fabrication and installation services for Read’s products associated with window treatments. Significant Judgments See Note 1 of the consolidated financial statements for disclosure of our accounting policies regarding our significant judgments associated with revenue recognition, determining our transaction prices, and revenue measurement. Contract Assets & Liabilities Certain contracts relating to customized fabrication and installation services associated with Read require upfront customer deposits that result in a contract liability which is recorded on the Consolidated Balance Sheets as deferred revenue. If upfront deposits or prepayments are not required, customers may be granted terms which generally range from 15 - 60 days. Our terms are customary within the industries in which we operate and are not considered financing arrangements. During the fourth quarter of fiscal 2023, we entered into a contract with an upholstery fabrics customer that required the customer to pay us an upfront license fee payment totaling $ 250,000 to use a certain trademark for a period of three years commencing in fiscal 2024 and extending through fiscal 2026. There were no contract assets recognized as of April 28, 2024, or April 30, 2023. A summary of the activity of deferred revenue follows: (dollars in thousands) Fiscal 2024 Fiscal 2023 Fiscal 2022 Beginning Balance $ 1,192 $ 520 $ 540 Revenue recognized on contract liabilities ( 3,932 ) ( 4,885 ) ( 3,434 ) Payments received for services not yet rendered 4,235 5,557 3,414 Ending Balance $ 1,495 $ 1,192 $ 520 As of April 28, 2024, deferred revenue of $ 1.5 million pertained to (i) upfront customer deposits associated with customized fabrication and installation services related to Read totaling $ 1.3 million and (ii) an upfront license fee paid to us for the licensing of a certain trademark to be used by an upholstery fabrics customer totaling $ 167,000 . As of April 30, 2023, deferred revenue of $ 1.2 million pertained to (i) upfront customer deposits associated with customized fabrication and installation services related to Read totaling $ 942,000 and (ii) an upfront license fee paid to us for the licensing of a certain trademark to be used by an upholstery fabrics customer totaling $ 250,000 . Disaggregation of Revenue The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2024: (dollars in thousands) Mattress Upholstery Total Products transferred at a point in time $ 116,370 $ 98,976 $ 215,346 Services transferred over time — 9,987 9,987 Total Net Sales $ 116,370 $ 108,963 $ 225,333 The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2023: (dollars in thousands) Mattress Upholstery Total Products transferred at a point in time $ 110,995 $ 114,996 $ 225,991 Services transferred over time — 8,943 8,943 Total Net Sales $ 110,995 $ 123,939 $ 234,934 The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2022: (dollars in thousands) Mattress Upholstery Total Products transferred at a point in time $ 152,159 $ 133,622 $ 285,781 Services transferred over time — 9,058 9,058 Total Net Sales $ 152,159 $ 142,680 $ 294,839

Inventories

Inventories	12 Months Ended
	Apr. 28, 2024
Inventory Disclosure [Abstract]
Inventories	4. INVENTORIES A summary of inventories follows: (dollars in thousands) April 28, April 30, raw materials $ 6,214 $ 7,908 work-in-process 1,854 2,602 finished goods 36,775 34,570 $ 44,843 $ 45,080 Measurement of Inventory to Net Realizable Value We recorded a non-cash inventory (credit) charge of $( 1.6 ) million, $ 5.8 million, and $ 1.9 million during fiscal 2024, 2023, and 2022, respectively. Fiscal 2024 We recorded a non-cash inventory credit of $ 1.6 million during fiscal 2024, which mostly represents adjustments for markdowns of inventory estimated based on the company's policy for aged inventory that was on hand as of April 28, 2024. This $ 1.6 million non-cash credit stems from promotional programs to reduce aged raw materials and finished goods inventory, coupled with aligning inventory purchases with consumer demand trends, and relates mostly to the mattress fabrics segment. The $ 1.6 million also includes a $ 40,000 charge associated with the upholstery fabrics segment related to markdowns of inventory associated with the discontinuation of production of cut and sewn upholstery kits at our facility located in Ouanaminthe, Haiti. Fiscal 2023 We recorded a non-cash inventory charge o f $ 5.8 million during fiscal 2023, which represented a $ 2.9 million charge for the write down of inventory to its net realizable value associated with our mattress fabrics segment (see below section titled Mattress Fabrics Segment - Net Realizable Value for further details), a $ 2.8 million charge related to markdowns of inventory estimated based on our policy for aged inventory on hand as of April 30, 2023, and a $ 98,000 charge related to the loss on disposal and markdowns of inventory related to the exit of our cut and sew upholstery fabrics operation located in Shanghai, China. The $ 2.8 million non-cash charge associated with the markdowns of inventory noted above resulted from a significant decrease in consumer demand for both business segments, as well as aged inventory resulting from an increase in inventory purchases to protect against supply chain disruptions and support our customers. Mattress Fabrics Segment - Net Realizable Value During the second quarter of fiscal 2023, our mattress fabrics segment experienced a 35.8 % decline in net sales compared with the second quarter of fiscal 2022. This decline in net sales led to a significant decrease in gross margin to ( 8.7 %) (excluding a non-cash inventory charge of $ 3.8 million recorded during the second quarter of fiscal 2023), as compared with gross margin of 15.0 % during the second quarter of fiscal 2022. The significant decline in net sales and profitability during the second quarter of fiscal 2023 stemmed from a greater than anticipated decline in consumer discretionary spending on mattress products, which we believe was driven by the following factors: (i) inflationary effects of commodities such as gas, food, and other necessities; (ii) a significant increase in interest rates; (iii) the pulling forward of demand for home goods products during the early years of the COVID-19 pandemic, which demand then shifted to travel, leisure, and other services; and (iv) excess inventory held by customers due to the decline in consumer demand. Based on this evidence, management conducted a thorough review of its mattress fabrics inventory and, as a result, recorded a charge of $ 2.9 million within cost of sales to write down inventory to its net realizable value. This $ 2.9 million charge was based on management's best estimates of product sales prices, customer demand trends, and its plans to transition to new products. Fiscal 2022 We recorded a non-cash inventory charge of $ 1.9 million during fiscal 2022, which represents adjustments for markdowns of inventory estimated based on the company's policy for aged inventory that was on hand as of May 1, 2022. This $ 1.9 million charge stems from the COVID-19 related shutdowns that affected our upholstery fabric operations located in China during the fourth quarter of fiscal 2022, as well as aged inventory resulting from an increase in inventory purchases to protect against supply chain disruptions and support our customers. Assessment As of April 28, 2024, we reviewed our mattress fabrics and upholstery fabrics inventories to determine if any additional write-downs, in excess of the amount recorded based on our policy for aged inventory, were necessary. Based on our assessment, no additional write-downs of inventories to their net realizable value were recorded for the twelve months ended April 28, 2024, other than the markdowns of inventory associated with our upholstery fabrics segment restructuring activities described more fully in Note 8 of the consolidated financial statements. Based on current unfavorable industry macroeconomic conditions, it is possible that estimates used by management to determine the write down of inventory to its net realizable value could be materially different from the actual amounts or results. These differences could result in higher than expected markdowns of inventory, which could adversely affect the company’s results of operations and financial condition in the near term.

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Apr. 28, 2024
Property Plant And Equipment [Abstract]
Property, Plant, and Equipment	5. PROPERTY, PLANT, AND EQUIPMENT A summary of property, plant, and equipment follows : (dollars in thousands) depreciable lives April 28, April 30, land and improvements 0 - 10 $ 947 $ 947 buildings and improvements 7 - 40 30,774 30,411 leasehold improvements ** 2,388 2,368 machinery and equipment 3 - 15 67,703 68,070 data processing equipment and software 3 - 7 8,597 8,241 office furniture and equipment 3 - 10 1,456 1,443 capital projects in progress 1,596 455 113,461 111,935 accumulated depreciation ( 80,279 ) ( 75,824 ) $ 33,182 $ 36,111 ** Shorter of life of lease or useful life .

Intangible Assets

Intangible Assets	12 Months Ended
	Apr. 28, 2024
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	6. INTANGIBLE ASSETS A summary of intangible assets follows: (dollars in thousands) April 28, April 30, Tradename $ 540 $ 540 Customer relationships, net 1,035 1,335 Non-compete agreement, net 301 377 $ 1,876 $ 2,252 Tradename Our tradename pertains to Read, a separate reporting unit within our upholstery fabrics segment. This tradename was determined to have an indefinite useful life at the time of its acquisition, and therefore is not being amortized. However, we are required to assess this tradename annually or between annual tests if we believe indicators of impairment exist. Accordingly, on the annual testing date, April 28, 2024, we performed an impairment assessment of Read's tradename. Our assessment consisted of a quantitative impairment test utilizing the relief from royalty method to determine the fair value of Read's tradename and comparing the fair value of the tradename to its respective carrying amount. Based on this quantitative test, the fair value of the trade name exceeded its carrying amount and consequently no impairment was recorded during the twelve months ending April 28, 2024. Customer Relationships A summary of the change in the carrying amount of our customer relationships follows: (dollars in thousands) 2024 2023 2022 beginning balance $ 1,335 $ 1,636 $ 1,937 amortization expense ( 300 ) ( 301 ) ( 301 ) ending balance 1,035 1,335 1,636 Our customer relationships are amortized on a straight-line basis over useful lives ranging from nine to seventeen years . The gross carrying amount of our customer relationships was $ 3.1 million as of April 28, 2024, and April 30, 2023. Accumulated amortization for these customer relationships was $ 2.1 million and $ 1.8 million as of April 28, 2024, and April 30, 2023, respectively. The remaining amortization expense for the next five fiscal years and thereafter follows: FY 2025 - $ 301,000 ; FY 2026 - $ 301,000 ; FY 2027 - $ 279,000 ; FY 2028 - $ 52,000 ; FY 2029 - $ 51,000 ; and thereafter - $ 51,000 . The weighted average amortization period for our customer relationships is 3.8 years as of April 28, 2024. Non-Compete Agreement A summary of the change in the carrying amount of our non-compete agreement follows: (dollars in thousands) 2024 2023 2022 beginning balance $ 377 $ 452 $ 527 amortization expense ( 76 ) ( 75 ) ( 75 ) ending balance $ 301 $ 377 $ 452 Our non-compete agreement is associated with a prior acquisition by our mattress fabrics segment and is amortized on a straight-line basis over the fifteen-year life of the agreement. The gross carrying amount of this non-compete agreement was $ 2.0 million as of April 28, 2024, and April 30, 2023. Accumulated amortization for this non-compete agreement was $ 1.7 million and $ 1.6 million as of April 28, 20 24, and April 30, 2023. The remaining amortization expense for the next five years and thereafter follows: FY 2025 - $ 76,000 ; FY 2026 - $ 76,000 ; FY 2027 - $ 76,000 ; and FY 2028 - $ 73,000 . The weighted average amortization period for the non-compete agreement is 4.0 years as of April 28, 2024. Impairment of Definite Lived Assets - Mattress Fabrics Segment As of April 28, 2024, management reviewed the long-lived assets associated with our mattress fabrics segment, which consisted of property, plant, and equipment, right of use assets, and definite-lived intangible assets (collectively known as the "Mattress Asset Group"), for impairment, as events and changes in circumstances occurred that indicated the carrying amount of the Mattress Asset Group may not be recoverable. The mattress fabrics segment experienced a significant cumulative operating loss totaling $ 22.6 million commencing in the second quarter of fiscal 2023, and continuing through the fourth quarter of fiscal 2024. We believe this significant cumulative operating loss stemmed from a decline in consumer discretionary spending on mattress products, which we believe was driven by the following factors: (i) inflationary effects of commodities such as gas, food, and other necessities; (ii) a significant increase in interest rates; (iii) the pulling forward of demand for home goods products during the early years of the COVID-19 pandemic, which demand has now shifted to travel, leisure, and other services; and (iv) excess inventory held by customers due to the decline in consumer demand. Based on the above evidence, we were required to determine the recoverability of the Mattress Asset Group, which is classified as held and used, by comparing the carrying amount of the Mattress Asset Group to the sum of the future undiscounted cash flows expected to result from its use and eventual disposition. If the carrying amount of an asset group exceeds its estimated future cash flows, an impairment charge is recognized for the excess of the carrying amount over the fair value of the asset group. The carrying amount of the Mattress Asset Group totaled $ 33.7 million, which represents property, plant, and equipment of $ 31.5 million, right of use assets of $ 1.6 million, customer relationships of $ 306,000 , and a non-compete agreement of $ 301,000 . The total carrying amount of the Mattress Asset Group did not exceed the sum of its future undiscounted cash flows from its use and disposition. As a result, we determined there was no impairment associated with the Mattress Asset Group as of April 28, 2024. Impairment of Definite Lived Assets - Read As of April 28, 2024, management reviewed the long-lived assets associated with Read, a separate reporting unit within our upholstery fabrics segment. Read's long-lived assets consist of property, plant, and equipment, a right of use asset, and finite-lived intangible assets (collectively known as "Read's Asset Group"). Read's Asset Group was reviewed for impairment because events and changes in circumstances occurred that indicated the carrying amount of the Read's Asset Group may not be recoverable. As a result, we performed an assessment to determine if any impairment indicators existed. Based on this assessment we concluded that indicators of impairment did exist, such as unfavorable financial performance in that we have incurred net operating losses during the last three fiscal years, which stem from (i) a tight labor supply and wage inflation, (ii) processing and pricing inefficiencies associated with customization and installation services, (iii) an unfavorable mix of small scale and larger scale projects; and (iv) changes in management and key personnel. Based on the above evidence, we were required to determine the recoverability of Read's Asset Group, which is classified as held and used, by comparing the carrying amount of Read's Asset Group to the sum of the future undiscounted cash flows expected to result from its use and eventual disposition. If the carrying amount of an asset group exceeds its estimated future undiscounted cash flows, an impairment charge is recognized for the excess of the carrying amount over the fair value of the asset group. As of April 28, 2024, the carrying amount of Read's Asset Group totaled $ 1.8 million, which represents customer relationships of $ 728,000 , right of use asset of $ 725,000 , and property, plant, and equipment of $ 390,000 . The total carrying amount of Read's Asset Group did not exceed the sum of its future undiscounted cash flows from its use and eventual disposition. As a result, we determined there was no impairment associated with Read's Asset Group as of April 28, 2024.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Apr. 28, 2024
Text Block [Abstract]
Accrued Expenses	7. ACCRUED EXPENSES (dollars in thousands) April 28, April 30, compensation and related benefits $ 4,204 $ 5,800 other 2,522 2,733 $ 6,726 $ 8,533

Restructuring Activities

Restructuring Activities	12 Months Ended
	Apr. 28, 2024
Restructuring and Related Activities [Abstract]
Restructuring Activities	8. RESTRUCTURING ACTIVITIES Upholstery Fabrics Segment Description of Activities Ouanaminthe, Haiti During the third quarter of fiscal 2023, Culp Upholstery Fabrics Haiti, Ltd. ("CUF Haiti") entered into an agreement to terminate a lease associated with a facility, and in turn moved the production of upholstery cut and sewn kits to an existing facility leased by Culp Home Fashions Haiti, Ltd. ("CHF Haiti") during the fourth quarter of fiscal 2023. Both CUF Haiti and CHF Haiti are indirectly wholly-owned subsidiaries of the company. During the first quarter of fiscal 2024, demand for upholstery cut and sewn kits declined more than previously anticipated, resulting in the strategic action to discontinue the production of upholstery cut and sew kits in Haiti. This restructuring activity commenced during the third quarter of fiscal 2023 and was completed during the third quarter of fiscal 2024, resulting in a cumulative restructuring and restructuring related charges of $ 1.3 million of which $ 781,000 and $ 472,000 were incurred during fiscal 2024 and fiscal 2023, respectively. See Note 9 of the consolidated financial statements for further details regarding the agreement to terminate the above mentioned lease agreement and a related note receivable. Shanghai, China Cut and Sew Upholstery Fabrics Operation During the second quarter of fiscal 2023, we closed our cut and sew upholstery fabrics operation, which included the termination of an agreement to lease a building. This strategic action, along with the further use of our Asian supply chain, was our response to declining consumer demand for cut and sew products, by adjusting our operating costs to better align with the lower demand. This restructuring activity was completed during the third quarter of fiscal 2023, and as a result we incurred a cumulative restructuring and restructuring related charge of $ 713,000 during the second and third quarters of fiscal 2023. Upholstery Fabrics Finishing Operation During the fourth quarter of fiscal 2024, we closed our upholstery fabrics finishing operation to align with current demand trends and we continue to leverage our strategic supply relationships to meet customer finishing needs in China. This restructuring activity is expected to be completed by the end of the first quarter of fiscal 2025. Financial Information The following summarizes our restructuring expense and restructuring related charges noted above for the twelve months ending April 28, 2024, and April 30, 2023: (dollars in thousands) 2024 2023 Employee termination benefits $ 307 $ 507 Lease termination costs — 481 Impairment loss - leasehold improvements and equipment 329 357 Loss on disposal and markdowns of inventory 40 98 Other associated costs — 51 Restructuring expense and restructuring related charges (1)(2) $ 676 $ 1,494 (1) Of the total $ 676,000 , $ 636,000 and $ 40,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 28, 2024. (2) Of the total $ 1.5 million, $ 1.4 million and $ 98,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 30, 2023. The following summarizes the activity in accrued restructuring for fiscal 2024: Employee Lease Other Termination Termination Associated (dollars in thousands) Benefits Costs Costs Total Beginning of year balance $ — $ — $ — $ — Accrual established in fiscal 2024 307 — — 307 Expenses incurred — — — — Payments ( 304 ) — — ( 304 ) End of year balance (1) $ 3 $ — $ — $ 3 (1) Accrued restructuring of $ 3,000 was reported within accrued expenses in the Consolidated Balance Sheets for the period ending April 28, 2024. The following summarizes the activity in accrued restructuring for fiscal 2023: Employee Lease Other Termination Termination Associated (dollars in thousands) Benefits Costs Costs Total Beginning of year balance $ — $ — $ — $ — Accrual established in fiscal 2023 507 47 — 554 Expenses incurred — — 51 51 Payments ( 507 ) ( 47 ) ( 51 ) ( 605 ) End of year balance $ — $ — $ — $ — Mattress Fabrics Segment and Unallocated Corporate On April 29, 2024 (first quarter of fiscal 2025), our board of directors made a decision to (1) consolidate the company's North American mattress fabrics operations, including a gradual discontinuation of operations and sale of the company's manufacturing facility located in Quebec, Canada; (2) move a portion of the knitting and finishing capacity from the company's manufacturing facility located in Quebec, Canada to the company's manufacturing facility located in Stokesdale, North Carolina; (3) transition the mattress fabrics segment's weaving operation to a strategic sourcing model through the company's long standing supply partners; (4) consolidate the company's two leased facilities related to the sewn mattress cover operation located in Ouanaminthe, Haiti, and reduce other operating expenses at this location; as well as (5) reduce unallocated corporate expenses and shared service expenses, with targeted annualized savings of $ 1.5 million. We expect the gradual discontinuance of operations and the closure of the facility located in Quebec, Canada will be completed by December 31, 2024. We expect the consolidation activity associated with the sewn mattress cover operation located in Haiti will be completed during the first quarter of fiscal 2025. These actions are expected to result in estimated restructuring and restructuring related costs and charges of approximately $ 8.0 million, of which approximately $ 2.5 million is expected to be cash expenditures. The costs include cash charges of approximately $ 1.1 million associated with expected ongoing operating losses and other exit and disposal expenses related to the company's manufacturing plant in Quebec, Canada; cash charges of approximately $ 1.4 million for employee termination costs; a non-cash charge of approximately $ 2.3 million associated with accelerated depreciation and losses on the sale of equipment; a non-cash charge of approximately $ 2.1 million associated with write-downs and other inventory related adjustments; and a non-cash charge of approximately $ 650,000 associated with accelerated rent amortization for a leased building in Haiti. These restructuring charges and restructuring related costs and charges exclude any expected gain on the sale of real estate associated with the closure of the Canadian facility, the amount of which is currently undetermined but which will ultimately reduce the amount of the restructuring charges incurred. Based on management's internal analysis we expect cash proceeds from the sale of real estate (net of all taxes and commissions) to exceed the amount of restructuring charges incurred. Also, management estimates that the realizable fair market value of the long-lived assets at the Canadian and Haitian facilities exceed their net book value, and for that reason, no charges for impairment of long-lived assets (other than the restructuring charges noted above) are expected to be recorded in the connection with this decision for either location. Based on changes in business and current industry economic conditions, it is possible that the above estimates provided by management to determine the annual cost savings, restructuring and restructuring related charges, and proceeds generated from the sale of the manufacturing facility located in Quebec, Canada, could be materially different from our actual results, and therefore could adversely affect the success of this restructuring plan.

Note Receivable

Note Receivable	12 Months Ended
	Apr. 28, 2024
Receivables [Abstract]
Note Receivable	9. NOTE RECEIVABLE In connection with the restructuring activity of our upholstery fabrics cut and sew operation located in Ouanaminthe, Haiti (see Note 8 of the consolidated financial statements for further details) , effective January 24, 2023, CUF Haiti entered into an agreement to terminate a lease of a facility (“Termination Agreement”). Pursuant to the terms of the original lease agreement (the “Original Lease”), CUF Haiti was required to pay in advance $ 2.8 million for the full amount of rent due prior to the commencement of the Original Lease, with the initial lease term set to expire on December 31, 2029 . Pursuant to the terms of the Termination Agreement, the Original Lease was formally terminated when CUF Haiti vacated and returned possession of the leased facility to the lessor. After CUF Haiti vacated and returned possession of the leased facility, a third party (the “Lessee”) took possession of this facility, and the Lessee agreed to pay CUF Haiti $ 2.4 million in the form of a note receivable over a period commencing on April 1, 2023, and ending on December 31, 2029, based on the terms stated in the Termination Agreement. In connection with the Termination Agreement, an affiliate of the Lessee guaranteed payment in full of all amounts due and payable to CUF Haiti by the Lessee, and CUF Haiti has been fully and unconditionally discharged from all of its remaining obligations under the Original Lease. As of the end of our third quarter of fiscal 2023, the gross carrying amount of the note receivable totaling $ 2.4 million was recorded at its fair value of $ 2.0 million, which represented the present value of future discounted cash flows based on the payment amounts and timing of such payments due from the Lessee as stated in the Termination Agreement. Consequently, since the fair value of the note receivable was less than its carrying amount, we recorded a restructuring charge of $ 434,000 during the third quarter of fiscal 2023 to reduce the note receivable’s carrying amount to its reported fair value. We used an interest rate of 6.0 % to determine the present value of the future discounted cash flows, which was based on significant unobservable inputs and assumptions determined by management such as (i) the credit characteristics of the Lessee and guarantor of the Termination Agreement; (ii) the length of the payment terms as defined in the Termination Agreement; (iii) the payment terms as defined in the Termination Agreement being denominated in USD; and (iv) the fact that the facility is located in, and the Lessee and guarantor conduct business in, Haiti, a foreign country. Since management used significant unobservable inputs and assumptions to determine the fair value of this note receivable, this note receivable was classified as Level 3 within the fair value hierarchy (see Note 14 for further explanation of the fair value hierarchy). Effective May 1, 2023, CUF Haiti formally assigned the $ 2.4 million note receivable to Culp, Inc (US. Parent). The following table represents the remaining future principal payments as of April 28, 2024: (dollars in thousands) 2025 $ 360 2026 360 2027 360 2028 360 2029 360 Thereafter 240 Undiscounted value of note receivable $ 2,040 Less: unearned interest income ( 314 ) Present value of note receivable $ 1,726 As of April 28, 2024, note receivable totaled $ 1.7 million, of which $ 264,000 and $ 1.5 million were classified as short-term note receivable and long-term note receivable, respectively. As of April 30, 2023, note receivable totaled $ 1.9 million, of which $ 219,000 and $ 1.7 million were classified as short-term note receivable and long-term not receivable, respectively. We classified amortization of unearned interest income totaling $ 111,000 and $ 10,000 within interest income on our consolidated statements of net loss during fiscal 2024 and fiscal 2023, respectively.

Lines of Credit

Lines of Credit	12 Months Ended
	Apr. 28, 2024
Debt Disclosure [Abstract]
Lines of Credit	LINES OF CREDIT Revolving Credit Agreement – United States On January 19, 2023, Culp, Inc., as borrower (the “company”), and Read, as guarantor (the “Guarantor”), entered into a Second Amended and Restated Credit Agreement (the “ABL Credit Agreement”), by and among the company, the Guarantor and Wells Fargo Bank, National Association, as the lender (the “Lender”), to establish an asset-based revolving credit facility (the “ABL Facility”). The proceeds from the ABL Facility may be used to pay fees and expenses related to the ABL Facility and to provide funding for ongoing working capital and general corporate purposes. The ABL Credit Agreement amends, restates and supersedes, and serves as a replacement for, the Amended and Restated Credit Agreement (the “Amended Agreement”), dated as of June 24, 2022, and the First Amendment to the Amended Agreement dated as of August 19, 2022, as amended, by and between the company and the Lender. The ABL Facility may be used for revolving credit loans and letters of credit from time to time up to a maximum principal amount of $ 35.0 million, subject to the limitations described below. The ABL Facility contains a sub-facility that allows the company to issue letters of credit in an aggregate amount not to exceed $ 1 million. The amount available under the ABL Facility is limited by a borrowing base consisting of certain eligible accounts receivable and inventory, reduced by specified reserves, as follows: • 85 % of eligible accounts receivable, plus • the least of: the sum of: • lesser of (i) 65 % of eligible inventory valued at cost based on a first-in first-out basis (net of intercompany profits) and (ii) 85 % of the net-orderly-liquidation value percentage of eligible inventory, plus • the least of (i) 65 % of eligible in-transit inventory valued at cost based on a first-in first-out basis (net of intercompany profits), (ii) 85 % of the net-orderly-liquidation value percentage of eligible in-transit inventory, and (iii) $ 5.0 million, plus • the lesser of (i) 65 % of eligible raw material inventory valued at cost based on a first-in first-out basis (net of intercompany profits) and (ii) 85 % of the net-orderly-liquidation value percentage of eligible raw material inventory In each case, the net-orderly-liquidation value is calculated based on the lower of (i) a first-in first-out basis and (ii) market value, and is (A) net of intercompany profits, (B) net of write-ups and write-downs in value with respect to currency exchange rates and (C) consistent with most recent appraisals received and acceptable to Lender. • $ 22.5 million; and • An amount equal to 200 % of eligible accounts receivable. minus • applicable reserves. The ABL Facility permits both base rate borrowings and borrowings based upon daily simple SOFR (the secured overnight financing rate administered by the Federal Reserve Bank of New York (or its successor)). Borrowings under the ABL Facility bear interest at an annual rate equal to daily simple SOFR plus 150 basis points (if the average monthly excess availability under the ABL Facility is greater than 50%) or 175 basis points (if the average monthly excess availability under the ABL Facility is less than or equal to 50%) or 50 basis points above base rate (if the average monthly excess availability under the ABL Facility is greater than 50%) or 75 basis points above base rate (if the average monthly excess availability under the ABL Facility is less than or equal to 50%), as applicable, with a fee on unutilized commitments at an annual rate of 37.5 basis points and an annual servicing fee of $ 12,000 . The ABL Facility matures on January 19, 2026 . The ABL Facility may be prepaid from time to time, in whole or in part, without a prepayment penalty or premium. In addition, customary mandatory prepayments of the loans under the ABL Facility are required upon the occurrence of certain events including, without limitation, outstanding borrowing exposures exceeding the borrowing base and certain dispositions of assets outside of the ordinary course of business. Accrued interest is payable monthly in arrears. The company’s obligations under the ABL Facility (and certain related obligations) are (a) guaranteed by the Guarantor and each of the company’s future domestic subsidiaries is required to guarantee the ABL Facility on a senior secured basis (such guarantors and the company, the “Loan Parties”) and (b) secured by all assets of the Loan Parties, subject to certain exceptions. The liens and other security interests granted by the Loan Parties on the collateral for the benefit of the Lender under the ABL Facility are, subject to certain permitted liens, first-priority . Cash Dominion. Under the terms of the ABL Facility, if (i) an event of default has occurred or (ii) excess borrowing availability under the ABL Facility (based on the lesser of $ 35.0 million and the borrowing base) (the "Excess Availability") falls below $ 7.0 million at such time, the Loan Parties will become subject to cash dominion, which will require prepayment of loans under the ABL Facility with the cash deposited in certain deposit accounts of the Loan Parties, including a concentration account, and will restrict the Loan Parties' ability to transfer cash from their concentration account. Such cash dominion period (a "Dominion Period') shall end when Excess Availability shall be equal to or greater than $ 7.0 million for a period of 60 consecutive days and no event of default is continuing. Financial Covenants. The ABL Facility contains a springing covenant requiring that the company's fixed charge coverage ratio be no less than 1.10 to 1.00 during any period that (i) an event of default has occurred or (ii) Excess Availability under the ABL Facility falls below $ 5.25 million at such time. Such compliance period shall end when Excess Availability shall be equal to or greater than $ 5.25 million for a period of 60 consecutive days and no event of default is continuing. Affirmative and Restrictive Covenants. The ABL Credit Agreement governing the ABL Facility contains customary representations and warranties, affirmative and negative covenants (subject, in each case, to exceptions and qualifications) and events of defaults, including covenants that limit the company's ability to, among other things: • incur additional indebtedness; • make investments; • pay dividends and make other restricted payments; • sell certain assets; • create liens; • consolidate, merge, sell or otherwise dispose of all or substantially all of the company's assets; and • enter into transactions with affiliates Overall Interest is charged under the ABL Credit Agreement at a rate (applicable interest rate of 6.81 % and 6.30 % as of April 28, 2024, and April 30, 2023, respectively) calculated using the Applicable Margin over SOFR based on the company's excess availability under the ABL Facility, as defined in the ABL Agreement. There were $ 535,000 , and $ 275,000 of outstanding letters of credit provided by the ABL Credit Agreement as of April 28, 2024, and April 30, 2023, respectively. As of April 28, 2024, we had $ 465,000 remaining for the issuance of additional letters of credit under the ABL Credit Agreement. There were no borrowings outstanding under the ABL Credit Agreement as of April 28, 2024 and April 30, 2023, respectively. As of April 28, 2024, our available borrowings calculated under the provisions of the ABL Credit Agreement totaled $ 18.5 million. Revolving Credit Agreements - China Operations Denominated in Chinese Yuan Renminbi ("RMB") Agricultural Bank of China Effective on March 20, 2024, we entered into an unsecured credit agreement denominated in RMB, that provided for a line of credit up to 29 million RMB ($ 4.0 million USD as of April 28, 2024). Of this 29 million RMB line of credit, 9.6 million RMB, 9.7 million RMB, and 9.7 million RMB expires on March 7, 2025, March 8, 2025, and March 9, 2025, respectively. Interest charged under this agreement is based on the Loan Prime Rate ("LPR") in China minus 50 basis points ( 2.95 % as of April 28, 2024). There were no borrowings outstanding under this agreement as of April 28, 2024. Also on March 20, 2024, we entered into an additional unsecured credit agreement denominated in RMB that provided for a line of credit of up to 1 million RMB, which such agreement expired on April 26, 2024 , after borrowings made during the fourth quarter of fiscal 2024 were repaid in full during the fourth quarter of fiscal 2024. Bank of China Also, we have an unsecured credit agreement denominated in RMB with another bank located in China that provides for a line of credit of up to 35 million RMB ($ 4.8 million USD as of April 28, 2024). Interest charged under this agreement is based on an interest rate determined by the Chinese government at the time of borrowing . This agreement is set to expire on October 24, 2024 . Our borrowing capacity of 35 million RMB is restricted to certain consolidated net sales and consolidated profitability requirements as defined in the agreement. These requirements relate to our total consolidated Culp Inc. entity as a whole. Currently, Culp Inc. does not meet the consolidated net sales and consolidated profitability requirements set forth in the agreement; and therefore, we cannot borrow under this agreement. There were no borrowings outstanding under either of these agreement as of April 28, 2024 and April 30, 2023, respectively. Overall Our loan agreements require, among other things, that we maintain compliance with certain financial covenants. As of April 28, 2024, we were in compliance with our financial covenants. Interest paid during fiscal years 2024, 2023, and 2022 was $ 11,000 , $ 8,000 , and $ 10,000 , respectively.

Income Taxes

Income Taxes	12 Months Ended
	Apr. 28, 2024
Income Tax Disclosure [Abstract]
Income Taxes	11. INCOME TAXES Income Tax Expense and Effective Income Tax Rate The entire amount of income tax expense of $ 3.0 million, $ 3.1 million, and $ 2.9 million during fiscal 2024, 2023, and 2022, respectively, was allocated to (loss) income from continuing operations. Income tax expense consists of: (dollars in thousands) 2024 2023 2022 current federal $ — — — state — 1 2 foreign 2,584 3,053 2,156 uncertain income tax positions 78 78 37 2,662 3,132 2,195 deferred federal 1,342 ( 1,591 ) 1,121 state 63 ( 66 ) 47 undistributed earnings – foreign subsidiaries 627 628 76 U.S. federal & state carryforwards and credits ( 4,734 ) ( 5,162 ) ( 971 ) uncertain income tax positions — — ( 380 ) foreign ( 240 ) ( 629 ) 615 valuation allowance 3,329 6,818 183 387 ( 2 ) 691 $ 3,049 3,130 2,886 Loss before income taxes related to our foreign and U.S. operations consists of: (dollars in thousands) 2024 2023 2022 Foreign China $ 9,091 7,062 6,998 Canada 902 1,516 1,302 Haiti ( 2,127 ) ( 3,483 ) ( 980 ) Vietnam ( 22 ) — — Total Foreign 7,844 5,095 7,320 United States ( 18,614 ) ( 33,485 ) ( 7,645 ) $ ( 10,770 ) ( 28,390 ) ( 325 ) The following schedule summarizes the principal differences between the income tax expense at the federal income tax rate and the effective income tax rate reflected in the consolidated financial statements: 2024 2023 2022 U.S. federal income tax rate 21.0 % 21.0 % 21.0 % valuation allowance ( 30.9 ) ( 24.0 ) ( 56.3 ) global intangible low taxed income tax (GILTI) (1) — — ( 540.9 ) foreign tax rate differential ( 4.7 ) ( 4.0 ) ( 206.2 ) income tax effects of Chinese foreign exchange gains and losses ( 3.6 ) ( 0.9 ) ( 20.6 ) withholding taxes associated with foreign tax jurisdictions ( 6.5 ) ( 2.4 ) ( 172.8 ) uncertain income tax positions ( 0.7 ) ( 0.3 ) 105.4 U.S. state income taxes 0.8 0.6 21.5 stock-based compensation ( 1.8 ) ( 0.3 ) ( 3.3 ) other (2) ( 1.9 ) ( 0.7 ) ( 35.8 ) consolidated effective income tax rate (3) (4) (5) ( 28.3 )% ( 11.0 )% ( 888.0 )% (1) See the below section titled "GILTI" for further details for the GILTI tax incurred during fiscal 2022. (2) “Other” for all periods presented represents miscellaneous adjustments that pertain to U.S. permanent differences such as meals and entertainment and income tax provision to return adjustments. (3) Our negative consolidated effective income tax rates during fiscal 2024, 2023, and 2022, were caused by the mix of earnings between our U.S. operations and foreign subsidiaries, as our taxable income stems from our operations located in China and Canada, which have higher income tax rates than the U.S. In addition, we applied a full valuation allowance against our U.S. deferred income tax assets during fiscal 2024, 2023, and 2022, respectively. Consequently, an income tax benefit was not recognized for the pre-tax losses associated with our U.S. operations totaling $( 18.6 ) million, $( 33.5 ) million, and $( 7.6 ) million that were incurred during fiscal 2024, 2023, and 2022, respectively. (4) During fiscal 2024, we incurred a significantly lower consolidated pre-tax loss of $( 10.8 ) million, compared with a significantly higher pre-tax loss of $( 28.4 ) million incurred during fiscal 2023. As a result, the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements were more pronounced during fiscal 2024 compared with fiscal 2023. (5) During fiscal 2023, we incurred a significantly higher consolidated pre-tax loss totaling $( 28.4 ) million, compared with a much lower consolidated pre-tax loss totaling $( 325,000 ) during fiscal 2022. As a result, the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements were more pronounced for fiscal 2022, compared with fiscal 2023. Deferred Income Taxes - Overall The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities consist of the following: (dollars in thousands) 2024 2023 deferred tax assets: accounts receivable $ 195 297 inventories 1,972 3,277 compensation 2,152 2,676 liabilities and other 8 5 intangible assets and goodwill 349 395 property, plant, and equipment (1) 171 179 operating lease liability 693 781 foreign income tax credits - U.S. 783 783 loss carryforwards – U.S. 18,344 13,564 valuation allowance - U.S. ( 22,004 ) ( 18,675 ) total deferred tax assets 2,663 3,282 deferred tax liabilities: undistributed earnings on foreign subsidiaries ( 4,840 ) ( 4,213 ) property, plant and equipment (2) ( 2,694 ) ( 3,450 ) right of use assets ( 851 ) ( 964 ) other ( 139 ) ( 129 ) total deferred tax liabilities ( 8,524 ) ( 8,756 ) Net deferred liabilities $ ( 5,861 ) ( 5,474 ) (1) Pertains to the company’s operations located in China. (2) Pertains to the company’s operations located in the U.S. and Canada. As of April 28, 2024, our U.S. federal net operating loss carryforwards totaled $ 69.6 million, with related future income tax benefits of $ 14.6 million. In accordance with the 2017 Tax Cuts and Jobs Act (“TCJA”), U.S. federal net operating loss carryforwards generated in fiscal 2019 and after do not expire. As of April 28, 2024, all our unused U.S. federal net operating loss carryforwards were generated during fiscal 2019 and after, and therefore, do not expire in accordance with the TCJA. As of April 28, 2024, our U.S. state net operating loss carryforwards totaled $ 31.7 million, with related future income tax benefits of $ 1.3 million, have expiration dates ranging from fiscal years 2025 through 2045 . Our U.S. foreign income tax credits of $ 783,000 have expiration dates ranging from fiscal years 2026 through 2028 , which represent 10 years from when the associated earnings and profits from our foreign subsidiaries were repatriated to the U.S. GILTI Fiscal 2024 and 2023 We do not expect to incur GILTI tax for the 2024 tax year, as we expect to meet the GILTI High-Tax exception regarding our operations located in China and Canada, and we incurred taxable losses associated with our operations located in Haiti. We did not incur GILTI tax for the 2023 tax year, as we met the GILTI High-Tax exception. F iscal 2022 We did not meet the GILTI High-Tax exception for the 2021 tax year regarding our foreign operations located in China. This was due primarily to significant income tax deductible foreign exchange losses that significantly lowered income tax expense associated with the current year’s earnings associated with our operations located in China. As a result, the current effective income tax rate was lower than the required 18.9 % current effective income tax rate to meet the GILTI High-Tax exception. Consequently, we incurred a non-cash income tax charge of $ 1.8 million, which charge was fully offset by a $ 1.8 million non-cash income tax benefit due to a corresponding reversal of our full valuation allowance associated with our U.S. net deferred income tax assets. We did not meet the GILTI High-Tax exception for the 2022 tax year regarding our operations located in Canada and Haiti. With regards to Canada, we placed several significant capital projects into service during fiscal 2022, and therefore, were eligible for a significant amount of deductible accelerated depreciation. As a result, our current year's income tax expense was much lower than prior fiscal years, and therefore, our current effective income tax rate was lower than the required 18.9 % current effective income tax rate to meet the GILTI High-Tax exception. For our operations located in Haiti, taxable income or losses are not subject to income tax, as we are located in an economic zone that permits a 0 % income tax rate for the first fifteen years of operations, for which we have eight years remaining. Since our operations located in Haiti are not subject to income tax, our current effective tax rate was 0 %, which is lower than the required 18.9 % current effective income tax rate to meet the GILTI High-Tax exception. Although our operations located in Canada and Haiti did not meet the GILTI High-Tax exception, we incurred a nominal amount of GILTI tax for the 2022 tax year, as the losses subject to GILTI tax from our Haitian operations mostly offset the income subject to GILTI tax from our Canadian operation. Deferred Income Taxes – Valuation Allowance Assessment We evaluate the realizability of our deferred income taxes to determine if a valuation allowance is required. We assess whether a valuation allowance should be established based on the consideration of all available evidence using a “more-likely-than-not” standard, with significant weight being given to evidence that can be objectively verified. Since the company operates in multiple jurisdictions, we assess the need for a valuation allowance on a jurisdiction-by-jurisdiction basis, considering the effects of local tax law. As of April 28, 2024, we evaluated the realizability of our U.S. net deferred income tax assets to determine if a full valuation allowance was still required. Based on our assessment, we determined we still have a recent history of significant cumulative U.S. pre-tax losses, in that we experienced U.S. pre-tax losses during each of the last three fiscal years. In addition, we are currently expecting U.S. pre-tax losses to continue into fiscal 2025. As a result of the significant weight of this negative evidence, we believe it is more-likely-than-not that our U.S net deferred income tax assets will not be fully realizable, and therefore we provided for a full valuation allowance against our U.S. net deferred income tax assets. Based on our assessments as of April 28, 2024, and April 30, 2023, valuation allowances against our U.S. net deferred income tax assets pertain to the following: (dollars in thousands) April 24, April 30, U.S. federal and state net deferred income tax assets $ 19,674 $ 16,345 U.S. capital loss carryforward 2,330 2,330 $ 22,004 $ 18,675 A summary of the change in the valuation allowances against our U.S. net deferred income tax assets follows: (dollars in thousands) 2024 2023 2022 beginning balance $ 18,675 11,857 11,674 change in valuation allowance associated with current year earnings 3,318 7,252 1,640 change in estimate during current year (1) 11 ( 434 ) ( 1,457 ) ending balance $ 22,004 18,675 11,857 (1) Amounts represent changes in our U.S.net deferred income tax asset balances during the current year that pertain to (i) income tax provision to return adjustments; (ii) changes in estimates of our U.S. effective income tax rate that pertain to U.S. state income tax rates and apportionment percentages, (iii) recognition of an uncertain income tax position due to expiration of statute of limitations; (iv) expiration of certain U.S. state loss carryforwards; and (v) other immaterial items. Deferred Income Taxes – Undistributed Earnings from Foreign Subsidiaries We assess whether the undistributed earnings from our foreign subsidiaries will be reinvested indefinitely or eventually distributed to our U.S. parent company and whether we are required to record a deferred income tax liability for those undistributed earnings from our foreign subsidiaries that will not be reinvested indefinitely. As of April 28, 2024, we assessed the liquidity requirements of our U.S. parent company and determined that our undistributed earnings and profits from our foreign subsidiaries would not be reinvested indefinitely and would be eventually distributed to our U.S. parent company. The conclusion reached from this assessment has been consistent with prior years. As a result of the TCJA, a U.S. corporation is allowed a 100 % dividend received deduction for earnings and profits received from a 10 % owned foreign corporation. Therefore, a deferred income tax liability will be required only for unremitted withholding taxes associated with earnings and profits generated by our foreign subsidiaries that will ultimately be repatriated to the U.S. parent company. As a result, we recorded a deferred income tax liability of $ 4.8 million and $ 4.2 million as of April 28, 2024, and April 30, 2023, respectively. Uncertainty in Income Taxes An unrecognized income tax benefit for an uncertain income tax position can be recognized in the first interim period if the more-likely-than-not recognition threshold is met by the end of the reporting period, or is effectively settled through examination, negotiation, or litigation, or if the statute of limitations for the relevant taxing authority to examine and challenge the tax position has expired. If it is determined that any of the above conditions occur regarding our uncertain income tax positions, an adjustment to our unrecognized income tax benefit will be recorded at that time. The following table sets forth the change in the company’s unrecognized income tax benefit: (dollars in thousands) 2024 2023 2022 beginning balance $ 1,179 1,101 1,444 increases from prior period tax positions 197 175 114 decreases from prior period tax positions ( 118 ) ( 97 ) ( 77 ) lapse of applicable statute of limitations — — ( 380 ) ending balance $ 1,258 1,179 1,101 As of April 28, 2024, and April 30, 2023, we had $ 1.3 million and $ 1.2 million of total gross unrecognized tax benefits, of which the entire amount was classified as income taxes payable - long-term in the accompanying Consolidated Balance Sheets. These unrecognized income tax benefits would favorably affect income tax expense in future periods by $ 1.3 million and $ 1.2 million as of April 28, 2024, and April 30, 2023, respectively. We elected to classify interest and penalties as part of income tax expense. As of April 28, 2024, and April 30, 2023, the gross amount of interest and penalties due to unrecognized tax benefits was $ 281,000 and $ 239,000 , respectively. Our gross unrecognized income tax benefit of $ 1.3 million as of April 28, 2024, relates to income tax positions for which significant change is currently not expected within the next year. This amount primarily relates to double taxation under applicable income tax treaties with foreign tax jurisdictions. United States federal and state income tax returns filed by us remain subject to examination for income tax years 2019 and subsequent. Canadian federal income tax returns filed by us remain subject to examination for income tax years 2020 and subsequent. Canadian provincial (Quebec) income tax returns filed by us remain subject to examination for income tax years 2020 and subsequent. Income tax returns associated with our operations located in China are subject to examination for income tax year 2019 and subsequent. Income Taxes Paid The following table sets forth income taxes paid (refunded) by jurisdiction: (dollars in thousands) 2024 2023 2022 United States federal - Transition Tax $ 499 $ 265 $ 266 China - Income Taxes 2,317 1,831 2,036 China - Withholding Taxes Associated with Earnings — — 487 Canada - Income Taxes 468 228 311 $ 3,284 $ 2,324 $ 3,100

Leases, Commitments and Conting

Leases, Commitments and Contingencies	12 Months Ended
	Apr. 28, 2024
Leases and Commitments and Contingencies Disclosure [Abstract]
Leases, Commitments and Contingencies	12. LEASES, COMMITMENTS, AND CONTINGENCIES Leases Balance Sheet The right of use assets and lease liabilities associated with our operating leases as of April 28, 2024, and April 30, 2023, are as follows: (dollars in thousands) April 28, April 30, Right of use assets $ 6,203 $ 8,191 Operating lease liability - current 2,061 2,640 Operating lease liability – noncurrent 2,422 3,612 Supplemental Cash Flow Information (dollars in thousands) 2024 2023 2022 Operating lease liability payments $ 2,663 $ 2,497 $ 2,954 Right of use assets exchanged for lease liabilities 978 731 3,762 Operating lease costs were $ 3.1 million, $ 3.6 million, and $ 3.9 million during fiscal 2024, 2023, and 2022, respectively. Short-term lease costs were $ 34,000 , $ 44,000 , and $ 68,000 during fiscal 2024, 2023, and 2022, respectively. Variable lease expense was immaterial for each of fiscal 2024, 2023, and 2022. As of April 28, 2024, the weighted average remaining lease term and discount rate for our operating leases follows: Weighted average lease term 3.77 years Weighted average discount rate 3.71 % As of April 30, 2023, the weighted average remaining lease term and discount rate for our operating leases follows: Weighted average lease term 3.87 years Weighted average discount rate 3.58 % Other Information Maturity of our operating lease liabilities for the next five fiscal years and thereafter follows: (dollars in thousands) Amount 2025 $ 2,125 2026 945 2027 608 2028 225 2029 227 Thereafter 577 4,707 Less: interest ( 224 ) Present value of lease liabilities $ 4,483 Related Party Lease – Mattress Fabrics Segment On March 23, 2023, we terminated an agreement with a partnership owned by an immediate family member of an officer of the company, pursuant to which we leased a 63,522 square foot facility for our domestic mattress cover operation. Prior to the termination of the lease agreement, rent payments totaled $ 123,000 , and $ 148,000 during fiscal 2023 and 2022, respectively. In accordance with the termination of the lease agreement, we were reimbursed $ 67,000 in fiscal 2023 for leasehold improvements we made to the leased property. Accounts Payable – Capital Expenditures As of April 28, 2024, and April 30, 2023, we had total amounts due regarding capital expenditures totaling $ 343,000 and $ 56,000 , respectively, which pertained to outstanding vendor invoices, none of which were financed. Purchase Commitments - Capital Expenditures As of April 28 2024, we had open purchase commitments to acquire equipment for our U.S. and Canadian mattress fabrics operations totaling $ 679,000 . Litigation The company is involved in legal proceedings and claims which have arisen in the ordinary course of business. Management has determined that these actions, when ultimately concluded and settled, will not have a material adverse effect on our financial position, results of operations, or cash flows.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Apr. 28, 2024
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	13. STOCK-BASED COMPENSATION Equity Incentive Plan Description On September 16, 2015, our shareholders approved an equity incentive plan titled the Culp, Inc. 2015 Equity Incentive Plan (the “2015 Plan”). The 2015 Plan authorizes the grant of stock options intended to qualify as incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance-based units, and other equity and cash related awards as determined by the Compensation Committee of our board of directors. An aggregate of 1,200,000 shares of common stock were authorized for issuance under the 2015 Plan, with certain sub-limits that would apply with respect to specific types of awards that may be issued as defined in the 2015 Plan. Effective September 27, 2023, our shareholders approved an amendment and restatement of the 2015 Plan (the "Amended and Restated Plan"). The Amended and Restated Plan authorizes the issuance of an additional 960,000 shares of common stock in addition to the shares of common stock still available for issuance under the 2015 Plan. The Amended and Restated Plan also removed certain sub-limits that previously applied with respect to specific type of awards that may be issued under the plan . As of April 28, 2024, there were 976,008 shares available for future equity-based grants under the company’s Amended and Restated Plan. Time-Based Restricted Stock Awards The following table summarizes the time-based restricted stock unit activity during fiscal years 2024, 2023, and 2022: 2024 2023 2022 Shares Shares Shares outstanding at beginning of year 285,826 210,284 174,295 granted 174,753 119,687 37,991 vested (1) ( 151,652 ) ( 32,799 ) — forfeited — ( 11,346 ) ( 2,002 ) outstanding at end of year 308,927 285,826 210,284 (1) During fiscal 2024, time-based restricted stock units totaling 151,652 vested at a fair value of $ 857,000 , or $ 5.65 per share. During fiscal 2023, time-based restricted stock units totaling 32,799 vested at a fair value of $ 167,000 , or $ 5.10 per share. The following table summarizes information related to our grants of time-based restricted stock unit awards associated with certain senior executives and key members of management during fiscal years 2024, 2023, and 2022: Time-Based (1) Restricted Price Vesting Date of Grant Stock Awarded Per Share Period January 8, 2024 (2) 14,758 $ 5.61 31 months September 28, 2023 (2) 100,068 $ 5.59 34 months September 28, 2023 (3) 59,928 $ 5.59 1 year September 6, 2022 (2) 25,114 $ 4.58 2 to 3 years August 10, 2022 (2) 78,228 $ 5.06 3 years July 22, 2021 (2) 30,835 $ 14.75 3 years (1) Price per share represents the closing price of our common stock on the date the respective award was granted. (2) Time-based restricted stock units awarded to senior executives and key employees. (3) Time-based restricted stock units award to outside directors. Overall We recorded compensation expense of $ 823,000 , $ 808,000 , and $ 893,000 within selling, general, and administrative expense for time-based restricted stock units in fiscal 2024, 2023, and 2022, respectively. As of April 28, 2024, the remaining unrecognized compensation cost related to our time-based restricted stock units was $ 876,000 which is expected to be recognized over a weighted average vesting period of 1.6 years. As of April 28, 2024, our time-based restricted stock unit awards that were expected to vest had a fair value totaling $ 1.4 million. Performance-Based Restricted Stock Units Senior Executives We grant performance-based restricted stock units to senior executives which could earn up to a certain number of shares of common stock if certain performance targets are met over a three-fiscal year performance period, as defined in the related restricted stock unit award agreements. The number of shares of common stock that are earned based on the performance targets that have been achieved may be adjusted based on a market-based total shareholder return component, as defined in the related restricted stock unit award agreements. Our performance-based restricted stock units granted to senior executives were measured based on their fair market value on the date of grant. The fair market value per share was determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock for the performance-based component. The following table provides assumptions used to determine the fair market value of the market-based total shareholder return component using the Monte Carlo simulation model on our outstanding performance-based restricted stock units granted to senior executives on January 8, 2024, September 28, 2023, August 10, 2022, and July 22, 2021: January 8, September 28, August 10, July 22, 2024 2023 2022 2021 Closing price of our common stock $ 5.61 $ 5.59 $ 5.06 $ 14.75 Expected volatility of our common stock 33.5 % 37.3 % 48.2 % 54.2 % Expected volatility of peer companies 33.7 % - 102.6 % 35.7 % - 91.5 % 41.6 % - 105.1 % 45.7 % - 101.5 % Risk-free interest rate 4.30 % 4.90 % 3.13 % 0.33 % Dividend yield 0.00 % 0.00 % 0.00 % 3.00 % Correlation coefficient of peer companies 0.01 - 0.21 0.01 - 0.21 0.05 - 0.23 0.03 - 0.35 Key Employees We grant performance-based restricted stock units to key employees which could earn up to a certain number of shares of common stock if certain performance targets are met over a three-fiscal year performance period, as defined in the related restricted stock unit award agreements. Our performance-based restricted stock units granted to key employees were measured based on the fair market value (the closing price of our common stock) on the date of grant. No market-based total shareholder return component was included in these awards. Overall The following table summarizes information related to our grants of performance-based restricted stock units associated with certain senior executives and key employees that were unvested as of April 28, 2024: (3) (4) Performance-Based Restricted Stock Restricted Stock Units Expected Date of Grant Units Awarded to Vest Price Per Share Vesting Period January 8, 2024 (1) 24,597 9,164 $ 6.23 (5) 31 months September 28, 2023 (1) 202,900 — $ 6.43 (6) 34 months August 10, 2022 (1) 172,992 — $ 5.77 (7) 3 years July 22, 2021 (1) 122,476 — $ 15.93 (8) 3 years July 22, 2021 (2) 20,500 — $ 14.75 (9) 3 years (1) Performance-based restricted stock units awarded to certain senior executives. (2) Performance-based restricted stock units awarded to key employees. (3) Amounts represent the maximum number of common stock shares that could be earned if certain performance targets are met as defined in the related restricted stock unit award agreements as of the date of grant. (4) Compensation cost is based on an assessment each reporting period to determine the probability of whether or not certain performance targets will be met and how many shares are expected to be earned as of the end of the vesting period. These amounts represent the number of shares that are expected to vest as of April 28, 2024. (5) Price per share represents the fair market value per share ($ 1.11 per $1, or an increase of $ 0.62 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.61 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on January 8, 2024. (6) Price per share represents the fair market value per share ($ 1.15 per $1, or an increase of $ 0.84 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.59 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on September 28, 2023. (7) Price per share represents the fair market value per share ($ 1.14 per $1, or an increase of $ 0.71 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.06 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on August 10, 2022. (8) Price per share represents the fair market value per share ($ 1.08 per $1, or an increase of $ 1.18 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 14.75 ) for the performance-based component of the performance-based restricted stock units granted to certain senior executives on July 22, 2021. (9) Price per share represents the closing price of our common stock on the date of grant. There were no performance-based restricted stock units that vested during fiscal 2024. The following table summarizes information related to our performance-based restricted stock units that vested during fiscal 2023 and 2022: (3) (4) Common Weighted Weighted Stock Shares Average Average Price Fiscal Year Vested Fair Value Per Share Fiscal 2023 (1) 545 $ 3 $ 5.10 Fiscal 2023 (2) 437 $ 2 $ 5.10 Fiscal 2022 (1) 5,051 $ 87 $ 17.14 Fiscal 2022 (2) 5,812 $ 100 $ 17.14 (1) Performance-based restricted stock units vested for senior executives. (2) Performance-based restricted stock units vested for key employees. (3) Dollar amounts are in thousands. (4) Price per share is derived from the closing prices of our common stock on the dates the respective performance-based restricted stock units vested. We recorded a charge (credit) to compensation expense totaling $ 8,000 , $ 2,000 , and $( 81,000 ) within selling, general, and administrative expense associated with our performance-based restricted stock units for fiscal years 2024, 2023, and 2022, respectively. Common Stock Awards The following table summarizes information related to our grants of common stock to our outside directors during fiscal 2024, 2023, and 2022: Common (1) Stock Price Per Vesting Date of Grant Awarded Share Period July 3, 2023 - Fiscal 2024 16,616 $ 5.04 Immediate April 3, 2023 - Fiscal 2023 15,832 $ 5.29 Immediate January 3, 2023 - Fiscal 2023 17,819 $ 4.70 Immediate October 3, 2022 - Fiscal 2023 18,326 $ 4.57 Immediate July 1, 2022 - Fiscal 2023 19,753 $ 4.24 Immediate April 1, 2022 - Fiscal 2022 10,562 $ 7.93 Immediate January 3, 2022 - Fiscal 2022 8,357 $ 10.02 Immediate October 1, 2021 - Fiscal 2022 6,426 $ 13.03 Immediate July 1, 2021 - Fiscal 2022 4,312 $ 16.24 Immediate (1) Price per share represents closing price of our common stock on the date of grant. We recorded $ 84,000 , $ 335,000 , and $ 321,000 of compensation expense within selling, general, and administrative expense for these common stock awards for fiscal 2024, 2023, and 2022, respectively.

Fair Value

Fair Value	12 Months Ended
	Apr. 28, 2024
Fair Value Disclosures [Abstract]
Fair Value	14. FAIR VALUE ASC Topic 820 establishes a fair value hierarchy that distinguishes between assumptions based on market data (observable inputs) and the company’s assumptions (unobservable inputs). Determining where an asset or liability falls within that hierarchy depends on the lowest level input that is significant to the fair value measurement as a whole. An adjustment to the pricing method used within either level 1 or level 2 inputs could generate a fair value measurement that effectively falls in a lower level in the hierarchy. The hierarchy consists of three broad levels, as follows: Level 1 – Quoted market prices in active markets for identical assets or liabilities, Level 2 – Inputs other than level 1 inputs that are either directly or indirectly observable, and Level 3 – Unobservable inputs developed using the company’s estimates and assumptions, which reflect those that market participants would use. The determination of where an asset or liability falls in the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter based on a range of various factors, and it is possible that an asset or liability may be classified differently from quarter to quarter. However, we expect that changes in classifications between different levels will be rare. Recurring Basis The following tables present information about assets and liabilities measured at fair value on a recurring basis: Fair value measurements as of April 28, 2024, using: Quoted Significant Significant (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: U.S. Government Money Market Fund $ 6,910 N/A N/A $ 6,910 Growth Allocation Mutual Funds 691 N/A N/A 691 Moderate Allocation Mutual Fund 46 N/A N/A 46 Other 358 N/A N/A 358 Fair value measurements as of April 30, 2023, using: Quoted Significant Significant (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: U.S. Government Money Market Fund $ 7,649 N/A N/A $ 7,649 Growth Allocation Mutual Funds 528 N/A N/A 528 Moderate Allocation Mutual Fund 86 N/A N/A 86 Other 208 N/A N/A 208 Nonrecurring Basis Third and Fourth Quarters of Fiscal 2023 We classified a right of use asset associated with a leased facility as held for sale in the Consolidated Balance Sheet as of January 29, 2023 (i.e., the end of the third quarter of fiscal 2023), in connection with the restructuring activity associated with our upholstery fabrics cut and sew operation located in Haiti (which is described more fully in Note 8 of the consolidated financial statements). This right of use asset classified as held for sale was recorded at its fair value of $ 2.0 million, which represented the present value of future discounted cash flows based on the payments and timing of such payments due from the Lessee as stated in the Termination Agreement (which is described more fully in Note 9 of the consolidated financial statements). The interest rate used to determine the present value of the future discounted cash flows was based on significant unobservable inputs based on assumptions determined by management such as (i) the credit characteristics of the Lessee and guarantor of the Termination Agreement; (ii) the length of the payment terms as defined in the Termination Agreement; (iii) the payment terms as defined in the Termination Agreement being denominated in USD, and (iv) the fact that the right of use asset was located in, and the Lessee and guarantor conduct business in Haiti, a foreign country. As a result, since management used significant unobservable inputs and assumptions to determine the fair value of this right of use asset, this right of use asset was classified as level 3 within the fair value hierarchy defined above. During the fourth quarter of fiscal 2023, the right of use asset mentioned above was vacated and possession was returned to the Lessor, and the Lessee took possession of this right of use asset. As a result, the right of use asset classified as held for sale as of January 29, 2023, was derecognized and a short-term and long-term note receivable was recognized based on the payments and timing of such payments due from the Lessee as stated in the Termination Agreement. See Note 9 of the consolidated financial statements for further details regarding this note receivable.

Net Loss Per Share

Net Loss Per Share	12 Months Ended
	Apr. 28, 2024
Earnings Per Share [Abstract]
Net Loss Per Share	15. NET LOSS PER SHARE Basic net loss per share is computed using the weighted-average number of shares outstanding during the period. Diluted net loss per share uses the weighted-average number of shares outstanding during the period plus the dilutive effect of stock-based compensation calculated using the treasury stock method. Weighted average shares used in the computation of basic and diluted net loss per share are as follows: (in thousands) 2024 2023 2022 weighted-average common shares outstanding, basic 12,432 12,283 12,242 dilutive effect of stock-based compensation — — — weighted-average common shares outstanding, diluted 12,432 12,283 12,242 Shares of unvested common stock that were not included in the computation of diluted net loss per share consist of the following: (in thousands) 2024 2023 2022 antidilutive effect from decrease in the price per share of our — 25 18 antidilutive effect from net loss incurred during the fiscal year 144 88 86 total unvested shares of common stock not included in 144 113 104

Benefit Plans

Benefit Plans	12 Months Ended
	Apr. 28, 2024
Postemployment Benefits [Abstract]
Benefit Plans	16. BENEFIT PLANS Defined Contribution Plans We have defined contribution plans that cover substantially all employees and allow participants to contribute on a pre-tax basis, along with matching contributions by the company for its U.S. and Canadian operations. Our contributions to these plans were $ 1.2 million, $ 1.2 million, and $ 1.3 million during fiscal years 2024, 2023, and 2022, respectively. Deferred Compensation Plan We have a nonqualified deferred compensation plan (the “Plan”) covering senior executives and certain key members of management. The Plan provides for participant deferrals on a pre-tax basis that are subject to annual deferral limits by the IRS and non-elective contributions made by the company. Participant deferrals and non-elective contributions made by the company are immediately vested. Our contributions to the Plan were $ 229,000 , $ 215,000 , and $ 212,000 during fiscal years 2024, 2023, and 2022, respectively. Our nonqualified deferred compensation plan liability was $ 7.8 million and $ 8.2 million as of April 28, 2024, and April 30, 2023, respectively. We have a rabbi trust (the “Trust”) to set aside funds for the participants of the Plan that allows the participants to direct their contributions to various investment options in the Plan. The investment options in the Plan consist of a money market fund and various mutual funds. The funds set aside in the Trust are subject to the claims of our general creditors in the event of the company’s insolvency, as defined in the Plan. The investment assets of the Trust are recorded at their fair value of $ 8.0 million and $ 8.5 million as of April 28, 2024, and April 30, 2023, respectively. The investment assets of the Trust are classified as available for sale and accordingly, changes in their fair values are recorded in accumulated other comprehensive income.

Segment Information

Segment Information	12 Months Ended
	Apr. 28, 2024
Segment Reporting [Abstract]
Segment Information	17. SEGMENT INFORMATION Overall Our operations are classified into two business segments: mattress fabrics and upholstery fabrics. Mattress Fabrics The mattress fabrics segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. Upholstery Fabrics The upholstery fabrics segment develops, manufactures, sources, and sells fabrics to customers in the residential, commercial, and hospitality industries. In addition, this segment includes Read, which provides window treatments and sourcing of upholstery fabrics and other products, as well as measuring and installation services for Read’s products, to customers in the hospitality and commercial industries. Read also supplies soft goods such as decorative top sheets, coverlets, duvet covers, bed skirts, bolsters, and pillows. Net Sales Geographic Concentration Net sales denominated in U.S. dollars accounted for 92 %, 91 %, and 90 % of total consolidated net sales in fiscal 2024, 2023, and 2022, respectively. International sales accounted for 32 %, 29 %, and 31 % of net sales during fiscal 2024, 2023, and 2022, respectively, and are summarized by geographic area as follows: (dollars in thousands) 2024 2023 2022 north america (excluding USA) (1) $ 29,357 $ 29,756 $ 39,256 far east and asia (2) 36,334 31,339 43,015 all other areas 6,011 8,032 8,114 $ 71,702 $ 69,127 $ 90,385 (1) Of this amount, $ 25.1 million, $ 24.9 million, and $ 33.5 million are attributable to shipments to Mexico in fiscal 2024, 2023, and 2022, respectively. (2) Of this amount $ 18.3 million, $ 20.0 million, and $ 26.9 million are attributable to shipments to China in fiscal 2024, 2023, and 2022, respectively. Sales attributed to individual countries are based upon the location that the company ships its products to for delivery to customers. Customer Concentration One customer within the upholstery fabrics segment represented 12 %, 15 %, and 13 % of consolidated net sales during fiscal 2024, 2023, and 2022, respectively. No customers within the upholstery fabrics segment accounted for greater than 10 % of the consolidated accounts receivable, net balance as of April 28, 2024, or April 30, 2023. No customers within the mattress fabrics segment represented greater than 10 % of consolidated net sales during fiscal 2024, 2023, or fiscal 2022. No customers within the mattress fabrics segment accounted for greater than 10 % of the consolidated accounts receivable, net balance as of April 28, 2024, or April 30, 2023. Employee Workforce Concentration Hourly employees associated with our manufacturing facility located in Quebec, Canada (approximately 14 % of our workforce) are represented by a local unaffiliated union with a collective bargaining agreement that expires on February 1, 2026. On April 29, 2024 (first quarter of fiscal 2025), our board of directors made a decision to gradually discontinue the operations and sale of the company's manufacturing facility located in Quebec, Canada. During this gradual discontinuation of operations, hourly employees will be entitled to compensation and benefits in accordance with the collective bargaining agreement noted above. Financial Information We evaluate the operating performance of our business segments based upon (loss) income from operations before certain unallocated corporate expenses and other items that are not expected to occur on a regular basis. Cost of sales for each segment includes costs to develop, manufacture, or source our products, including costs such as raw material and finished goods purchases, direct and indirect labor, overhead and incoming freight charges. Unallocated corporate expenses primarily represent compensation and benefits for certain executives and their support staff, all costs associated with being a public company, amortization of intangible assets, and other miscellaneous expenses. Segment assets include assets used in the operations of each segment and consist of accounts receivable, inventories, property, plant, and equipment, and right of use assets. Statements of operations for our business segments are as follows: (dollars in thousands) 2024 2023 2022 net sales by segment: mattress fabrics $ 116,370 $ 110,995 $ 152,159 upholstery fabrics 108,963 123,939 142,680 net sales $ 225,333 $ 234,934 $ 294,839 gross profit (loss): mattress fabrics $ 6,289 $ ( 6,739 ) $ 16,458 upholstery fabrics 21,690 17,733 19,635 total segment gross profit 27,979 10,994 36,093 restructuring related charge (1) (3) ( 40 ) ( 98 ) — gross profit $ 27,939 $ 10,896 $ 36,093 selling, general, and administrative expenses by segment: mattress fabrics $ 13,134 $ 11,942 $ 12,246 upholstery fabrics 15,903 15,739 14,009 unallocated corporate 9,574 10,297 9,160 selling, general, and administrative expenses $ 38,611 $ 37,978 $ 35,415 (loss) income from operations by segment: mattress fabrics $ ( 6,845 ) $ ( 18,681 ) $ 4,212 upholstery fabrics 5,787 1,994 5,626 unallocated corporate expenses ( 9,574 ) ( 10,297 ) ( 9,160 ) total segment (loss) income from operations ( 10,632 ) ( 26,984 ) 678 restructuring related charge (1) (3) ( 40 ) ( 98 ) — restructuring expense (2) (4) ( 636 ) ( 1,396 ) — loss from operations $ ( 11,308 ) $ ( 28,478 ) $ 678 interest expense ( 11 ) — ( 17 ) interest income 1,174 531 373 other expense ( 625 ) ( 443 ) ( 1,359 ) loss before income taxes $ ( 10,770 ) $ ( 28,390 ) $ ( 325 ) (1) Cost of sales for fiscal 2024 includes a restructuring related charge totaling $ 40,000 , which pertained to markdowns of inventory related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. (2) Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. (3) Cost of sales for fiscal 2023 includes a restructuring related charge totaling $ 98,000 , which pertained to a loss on disposal and markdowns of inventory related to the exit of our cut and sew upholstery fabrics operations located in Shanghai, China. (4) Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs. Balance sheet information for our business segments follow: (dollars in thousands) April 28, April 30, segment assets mattress fabrics accounts receivable $ 10,003 $ 12,396 inventory 27,671 25,674 property, plant, and equipment 31,472 (1) 33,749 (2) right of use assets 1,627 (3) 2,308 (4) total mattress fabrics assets 70,773 74,127 upholstery fabrics accounts receivable 11,135 12,382 inventory 17,172 19,406 property, plant, and equipment 1,125 (5) 1,671 (6) right of use assets 1,952 (7) 2,618 (8) total upholstery fabrics assets 31,384 36,077 total segment assets 102,157 110,204 non-segment assets cash and cash equivalents 10,012 20,964 short-term investments – rabbi trust 903 1,404 short-term note receivable 264 219 current income taxes receivable 350 — other current assets 3,371 3,071 long-term note receivable 1,462 1,726 deferred income taxes 518 480 property, plant, and equipment (9) 585 691 right of use assets (10) 2,624 3,265 intangible assets 1,876 2,252 long-term investments - rabbi trust 7,102 7,067 other assets 830 840 total assets $ 132,054 $ 152,183 (1) The $ 31.5 million as of April 28, 2024, represents property, plant, and equipment of $ 21.5 million, $ 9.4 million, and $ 555,000 located in the U.S., Canada, and Haiti, respectively. (2) The $ 33.7 million as of April 30, 2023, represents property, plant, and equipment of $ 22.7 million, $ 10.4 million, and $ 608,000 located in the U.S., Canada, and Haiti, respectively. (3) The $ 1.6 million as of April 28, 2024, represents right of use assets of $ 1.1 million and $ 545,000 located in Haiti and Canada, respectively. (4) The $ 2.3 million as of April 30, 2023, represents right of use assets of $ 1.5 million and $ 776,000 located in Haiti and Canada, respectively. (5) The $ 1.1 million as of April 28, 2024, represents property, plant, and equipment of $ 1.0 million and $ 120,000 located in the U.S. and China, respectively. (6) The $ 1.7 million as of April 30, 2023, represents property, plant, and equipment of $ 974,000 , $ 592,000 , and $ 105,000 located in the U.S., Haiti, and China, respectively. (7) The $ 2.0 million as of April 28, 2024, represents right of use assets of $ 1.3 million and $ 709,000 located in the U.S. and China, respectively. (8) The $ 2.6 million as of April 30, 2023, represents right of use assets of $ 1.5 million and $ 1.1 million located in China and the U.S., respectively. (9) The $ 585,000 as of April 28, 2024, and $ 691,000 as of April 30, 2023, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by both the mattress fabrics and upholstery fabrics segments located in the U.S. (10) The $ 2.6 million as of April 28, 2024, and $ 3.3 million as of April 30, 2023, represent right of use assets associated with unallocated corporate departments and corporate departments shared by both the mattress fabrics and upholstery fabrics segments located in the U.S. Capital expenditures and depreciation expense information for our business segments follow: (dollars in thousands) 2024 2023 2022 capital expenditures (1): mattress fabrics $ 3,474 $ 1,125 $ 3,383 upholstery fabrics 271 467 1,032 unallocated corporate 255 97 1,406 total capital expenditures $ 4,000 $ 1,689 $ 5,821 depreciation expense mattress fabrics $ 5,883 $ 6,050 $ 6,200 upholstery fabrics 638 795 794 total depreciation expense $ 6,521 $ 6,845 $ 6,994 (1) Capital expenditure amounts are stated on an accrual basis. See the Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.

Statutory Reserves

Statutory Reserves	12 Months Ended
	Apr. 28, 2024
Text Block [Abstract]
Statutory Reserves	18. STATUTORY RESERVES Our subsidiary located in China was required to transfer 10 % of its net income, as determined in accordance with the People’s Republic of China (PRC) accounting rules and regulations, to a statutory surplus reserve fund until such reserve balance reached 50 % of the company’s registered capital. As of April 28, 2024, the statutory surplus reserve fund represents the 50 % registered capital requirement, and therefore, our subsidiary located in China is no longer required to transfer 10% of its net income in accordance with PRC accounting rules and regulations. The transfer to this reserve must be made before distributions of any dividend to shareholders. As of April 28, 2024, the company’s statutory surplus reserve was $ 4.0 million. The statutory surplus reserve fund is non-distributable other than during liquidation and can be used to fund previous years’ losses, if any. The statutory surplus reserve fund may be utilized for business expansion or converted into share capital by issuing new shares to existing shareholders in proportion to their shareholding or by increasing the par value of the shares currently held by them provided that the remaining reserve balance after such issue is not less than 25 % of the registered capital. The company’s subsidiary located in China can transfer funds to the parent company, except for the statutory surplus reserve of $ 4.0 million, to assist with debt repayment, capital expenditures, and other expenses of the company’s business.

Common Stock Repurchase Program

Common Stock Repurchase Program	12 Months Ended
	Apr. 28, 2024
Text Block [Abstract]
Common Stock Repurchase Program	19. COMMON STOCK REPURCHASE PROGRAM In March 2020, our board of directors approved an authorization for us to acquire up to $ 5.0 million of our common stock. Under the common stock repurchase program, shares may be purchased from time to time in open market transactions, block trades, through plans established under the Securities Exchange Act Rule 10b5-1, or otherwise. The number of shares purchased and the timing of such purchases are based on working capital requirements, market and general business conditions, and other factors, including alternative investment opportunities. During fiscal 2024 and 2023, we did no t repurchase any shares of our common stock. During fiscal 2022, we repurchased 121,688 shares of our common stock at a cost of $ 1.8 million. As of April 28, 2024, $ 3.2 million was available for additional repurchases of our common stock.

Dividend Program

Dividend Program	12 Months Ended
	Apr. 28, 2024
Text Block [Abstract]
Dividend Program	20. DIVIDEND PROGRAM On June 29, 2022 (fiscal 2023), our board of directors announced the decision to suspend the company’s quarterly cash dividend. We believed that preserving capital and managing our liquidity was in the company’s best interest to support future growth and the long-term interests of our shareholders. Accordingly, we did no t make any dividend payments during fiscal 2024 or fiscal 2023. During fiscal 2022, dividend payments totaled $ 5.5 million, which represented quarterly dividend payments ranging from $ 0.11 per share to $ 0.115 per share.

General and Summary of Signif_2

General and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Apr. 28, 2024
Description of Business	Description of Business Our operations are classified into two business segments: mattress fabrics and upholstery fabrics. Mattress Fabrics The mattress fabrics segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. Currently, we have mattress fabric manufacturing operations located in Stokesdale, North Carolina, and Quebec, Canada, and a mattress cover operation located in Ouanaminthe, Haiti. During the last half of fiscal 2023, we rationalized our domestic cut and sewn cover platform, which included the termination of agreements to lease two facilities located in High Point, North Carolina and moved our R&D and prototyping capabilities from these facilities to our facility located in Stokesdale, North Carolina. On April 29, 2024 (first quarter of fiscal 2025), our board of directors made a decision to (1) consolidate the company's North American mattress fabrics operations, that includes a gradual discontinuation of operations and sale of the company's manufacturing facility located in Quebec, Canada; (2) move a portion of the knitting and finishing capacity from the company's manufacturing facility located in Quebec, Canada to the company's manufacturing facility located in Stokesdale, North Carolina; (3) transition the mattress fabrics segment's weaving operation to a strategic sourcing model through the company's long standing supply partners; and (4) consolidate the company's two leased facilities related to the sewn mattress cover operation located in Ouanaminthe, Haiti, and reduce other operation expenses at this location. See Note 8 to the consolidated statements regarding our restructuring activities. Upholstery Fabrics The upholstery fabrics segment develops, sources, manufactures, and sells fabrics to customers in the residential, commercial, and hospitality industries, and supplies window treatment products to customers in the commercial and hospitality industries. We have upholstery fabric operations located in Shanghai, China and Burlington, NC. During the fourth quarter of fiscal 2024, we established a wholly-owned subsidiary, Culp Fabrics Vietnam Limited, with an administrative office located in Ho Chi Minh City, Vietnam, for the purpose of enhancing our strategic sourcing opportunities and to further diversify our supply chain in Asia. During the third quarter of fiscal 2022, we commenced operation of a new leased facility in Ouanaminthe, Haiti dedicated to the production of cut and sewn upholstery kits. Due to significant decline in demand for cut and sewn upholstery kits, we terminated the agreement to lease this facility during the third quarter of fiscal 2023, and we relocated a scaled down upholstery cut and sewn operation into our existing mattress cover facility also located in Ouanaminthe, Haiti, during the fourth quarter of fiscal 2023. During the first quarter of fiscal 2024, demand for upholstery cut and sew kits declined more than previously anticipated, resulting in the strategic action to discontinue production of upholstery cut and sew kits in Haiti. See Notes 8 and 9 of the consolidated financial statements for further details regarding this restructuring plan. Additionally, Read Window Products, LLC (“Read”), a wholly-owned subsidiary with operations located in Knoxville, TN, provides window treatments and sourcing of upholstery fabrics and other products, as well as measuring and installation for Read’s products, to customers in the hospitality and commercial industries. Read also supplies soft goods such as decorative top sheets, coverlets, duvet covers, bed skirts, bolsters, and pillows.
Basis of Presentation	Basis of Presentation The consolidated financial statements of the company have been prepared in accordance with U.S. generally accepted accounting principles. Certain amounts presented in prior periods have been reclassified to conform to the current period financial statement presentation. Non-cash charges totaling $ 1.9 million for markdowns of inventory based on our policy for aged inventory were reclassified from the line item "inventories" to the line item "non-cash inventory charges" in the Consolidated Statement of Cash Flows for the year ended May 1, 2022. This reclassification did not have an effect on previously reported net cash (used in) provided by operating activities and (decrease) increase in cash and cash equivalents.
Principles of Consolidation	Principles of Consolidation Overall The consolidated financial statements include the accounts of the company and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. The accounts of our subsidiaries located in Shanghai, China, and Ho Chi Minh City, Vietnam are consolidated as of April 30, a calendar month end, which is required by the respective governments under which they are organized. No events occurred related to the difference between our fiscal year end on the Sunday closest to April 30 and our Chinese or Vietnamese subsidiaries year end of April 30 that materially affected the company’s financial position, results of operations, or cash flows for fiscal years 2024, 2023, or 2022.
Fiscal Year	Fiscal Year Our fiscal year is the 52 or 53-week period ending on the Sunday closest to April 30. Fiscal 2024, 2023, and 2022 each included 52-week periods.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include demand deposit and money market accounts. We consider all highly liquid instruments with original maturities of three months or less to be cash equivalents. A summary of our cash and cash equivalents by geographic area follows: April 28, April 30, (dollars in thousands) 2024 2023 United States $ 2,912 $ 9,769 China 6,554 10,669 Canada 371 281 Haiti 86 236 Vietnam 81 — Cayman Islands 8 9 $ 10,012 $ 20,964 Throughout the year, we have cash balances regarding our U.S. operations of more than the federally insured amounts on deposit with a financial institution. We have not experienced any credit losses regarding such accounts. Management believes we are not exposed to any significant credit risk related to cash and cash equivalents.
Accounts Receivable and Current Expected Credit Losses	Accounts Receivable and Current Expected Credit Losses Substantially all our accounts receivable were due from manufacturers in the bedding and furniture industries. We grant credit to customers and generally do not require collateral. We record an allowance for doubtful accounts that reflects estimates of probable credit losses. As of the end of each reporting period, we assess the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s (i) financial position; (ii) past payment history; (iii) management’s general ability; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions. After our risk assessment is completed, we assign credit grades to our customers, which in turn, are used to determine our allowance for doubtful accounts. We do not have any off-balance sheet credit exposure related to our customers.
Inventories	Inventories We account for inventories at the lower of first-in, first-out (FIFO) cost or net realizable value. Management continuously examines inventory to determine if there are indicators that the carrying value exceeds its net realizable value. Experience has shown that the most significant indicators of the need for inventory markdowns are the age of the inventory and the planned discontinuance of certain patterns. As a result, we provide inventory valuation write-downs based upon established percentages based on the age of the inventory that are continually evaluated as events and market conditions require. Our inventory aging categories are six, nine, twelve, and fifteen months. We also provide inventory valuation write-downs based on the planned discontinuance of certain patterns based on the current market values at that time as compared to their current carrying values.
Property, Plant, and Equipment	Property, Plant, and Equipment Property, plant, and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method. Major renewals and betterments are capitalized. Maintenance, repairs, and minor renewals are expensed as incurred. When properties or equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed and amounts received on disposal greater than or less than the book value of assets sold are credited or charged to (loss) income from operations. Management reviews long-lived assets, which consist principally of property, plant, and equipment, for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recovered. Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of the asset to future net undiscounted cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the excess of the carrying amount over the fair value of the asset. After the impairment loss is recognized, the adjusted carrying amount is the new accounting basis. Assets to be disposed of by sale are reported at the lower of the carrying value or fair value less cost to sell when the company has committed to a disposal plan and would be reported separately as assets held for sale in the Consolidated Balance Sheets.
Interest Costs	Interest Costs Total interest costs incurred were $ 11,000 and $ 17,000 during fiscal 2024 and 2022, respectively. No interest costs were incurred during fiscal 2023. We capitalize interest costs incurred on funds used to construct property, plant, and equipment. The capitalized interest is recorded as part of the asset to which it relates and is depreciated over the asset’s estimated useful life. No interest costs for the construction of qualifying fixed assets were capitalized during fiscal 2024, 2023, or 2022.
Foreign Currency Adjustments	Foreign Currency Adjustments The United States dollar is the functional currency for the company’s Canadian, Chinese, and Vietnamese subsidiaries. All monetary foreign currency asset and liability accounts are remeasured into U.S. dollars at year-end exchange rates. Non-monetary assets and liabilities such as property, plant, and equipment and right of use assets are recorded at historical exchange rates. Foreign currency revenues and expenses are remeasured at average exchange rates in effect during the year, except for certain expenses related to balance sheet amounts remeasured at historical exchange rates, such as depreciation expense. Exchange gains and losses from remeasurement of foreign currency denominated monetary assets and liabilities are recorded in the other expense line item in the Consolidated Statements of Net Loss in the period in which they occur. A summary of our foreign currency exchange gains (losses) by geographic area follows: (dollars in thousands) 2024 2023 2022 China $ 604 $ 588 $ ( 104 ) Canada ( 58 ) ( 88 ) ( 28 ) Vietnam ( 1 ) — — $ 545 $ 500 $ ( 132 )
Indefinite-Lived Intangible Assets	Indefinite-Lived Intangible Assets In accordance with ASC Topic 350, Intangibles – Goodwill and Other, our business was classified into three reporting units during fiscal 2024: mattress fabrics, upholstery fabrics, and Read. ASC Topic 350 requires us to assess indefinite-lived intangible assets such as our tradename for impairment annually (the last day of our fiscal year) or between annual tests if we believe certain indicators of impairment exist. Such indicators could include but are not limited to (1) deterioration in the environment of the industry and markets in which we operate, (2) unanticipated competition, (3) a deterioration in general economic conditions, (4) an overall decline in financial performance, such as negative and declining cash flows, or a decline in actual or planned revenue or earnings compared with actual and projected results or relevant prior periods, and (5) a decrease in the price per share of our common stock. As a result, we first assess qualitative factors, such as the indicators outlined above, to determine whether it is more likely than not that the fair value of our tradename is less than its carrying amount. If we conclude that it is more likely than not that the fair value of our tradename is less than its carrying amount, we would conduct a quantitative impairment test. The quantitative impairment test would involve comparing the fair value of our tradename with its carrying value. We would estimate the fair value of our tradename using an income, discounted cash flows, or market approach, as appropriate, that would require management assumptions (i.e., unobservable inputs). If the carrying amount of our tradename exceeds the tradename's fair value, an impairment loss is recognized in an amount equal to that excess. No asset impairment charges were recorded during fiscal 2024, 2023, or 2022, as it relates to indefinite-lived intangible assets. See Note 6 of the consolidated financial statements for further details of our assessments of impairment, conclusions reached, and the result of our annual impairment test relating to our indefinite-live intangible asset (i.e. tradename).
Income Taxes	Income Taxes Deferred Income Taxes – Overall Income taxes are accounted for under the asset and liability method. Deferred income taxes are recognized for temporary differences between the financial statement carrying amounts and the tax basis of our assets, liabilities, U.S. loss carryforwards, and foreign income tax credits at income tax rates expected to be in effect when such amounts are realized or settled. The effect on deferred income taxes of a change in tax rates is recognized in income tax (expense) benefit in the period that includes the enactment date. Deferred Income Taxes – Valuation Allowance We evaluate our deferred income taxes to determine if a valuation allowance is required. We assess whether a valuation allowance should be established based on the consideration of all available evidence using a “more-likely-than-not” standard, with significant weight being given to evidence that can be objectively verified. Since we operate in multiple jurisdictions, we assess the need for a valuation allowance on a jurisdiction-by-jurisdiction basis, considering the effects of local tax law. Deferred Income Taxes – Undistributed Earnings from Foreign Subsidiaries We assess whether the undistributed earnings from our foreign subsidiaries will be reinvested indefinitely or eventually distributed to our U.S. parent company. We are required to record a deferred tax liability for undistributed earnings from foreign subsidiaries that will not be reinvested indefinitely. As a result of the 2017 Tax Cuts and Jobs Act, a U.S. corporation is allowed a 100 % dividend received deduction for earnings and profits received from a 10 % owned foreign corporation. Therefore, a deferred tax liability will only be required for unremitted withholding taxes associated with earnings and profits generated by our foreign subsidiaries that will ultimately be repatriated to the U.S. parent company. Uncertain Income Tax Positions We recognize an income tax benefit for a tax position taken or expected to be taken on an income tax return if the more-likely-than-not recognition threshold is met by the end of the reporting period, or is effectively settled through examination, litigation, or negotiation, or if the statute of limitations for the relevant taxing authority to examine and challenge the tax position has expired. The income tax effect recognized in the financial statements from such a position is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Penalties and interest related to uncertain income tax positions are recorded as income tax expense. Significant judgment is required in the identification of uncertain income tax positions and in the estimation of penalties and interest on uncertain income tax positions.
Revenue from Contracts with Customers	Revenue from Contracts with Customers Revenue Recognition Revenue is recognized upon the transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to receive in exchange for those products or services. We determined that our customer purchase orders represent contracts. In addition to customer purchase orders, we also have supply contracts with certain customers that define standard terms and conditions. Our contracts generally include promises to sell upholstery fabrics, mattress fabrics, or home goods products. In addition, we provide fabrication and installation services for our own products associated with customized window treatments. Revenue associated with sales of our products is recognized at the point in time when control of the promised goods has been transferred to the customer. The point in time when control transfers to the customer depends on the contractually agreed upon shipping terms, but typically occurs once the product has been shipped or once it has been delivered to a location specified by the customer. For certain warehousing arrangements, transfer of control to the customer is deemed to have occurred when the customer pulls the inventory for use in their production. Revenue associated with our customized fabrication services, which are performed on various types of window treatments, is recognized over time once the customized products are deemed to have no alternative use and for which we have an enforceable right to payment for the services performed. Revenue for our customized fabrication services is recognized over time using the output method based on units produced. Revenue associated with our installation services for our own products is also recognized over time as the customer receives and consumes the benefits of the promised installation services. Revenue associated with our installation services is recognized over time using the output method based on units installed. Transaction Price The transaction price is typically allocated to performance obligations based upon stand-alone selling prices. We did not disclose the value of unsatisfied performance obligations as substantially all of any unsatisfied performance obligations as of April 28, 2024, will be satisfied within one year or less. Revenue Measurement Revenue is measured as the amount of consideration we expect to receive in exchange for the transfer of the promised products and services. The amount of consideration we expect to receive changes due to variable consideration associated with allowances for sales returns, early payment discounts, and volume rebates that we offer to customers. The amount of variable consideration included in the transaction price is only included in net sales to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur in a future period. Our mattress fabrics and upholstery fabrics segments only allow product returns to the extent that the products or services did not meet the contractually agreed upon specifications at the time of sale. Customers must receive authorization prior to returning products. Estimates of allowances for sales returns are based on historical data, current potential product return issues, and known sales returns for which customers have been granted authorization. Known sales returns for which customers have been granted permission to return products for a refund or credit continue to be recorded as a contra account receivable. Estimates for potential future sales returns and related customer accommodations are recorded within accrued expenses. We record estimates for sales returns on a gross basis rather than a net basis, and an estimate for a right of return asset is recorded in other current assets and cost of goods sold. Variable consideration associated with early payment cash discounts are estimated using current payment trends and historical data on a customer-by-customer basis. The variable consideration associated with volume rebates is based on the portion of the rebate earned relative to the total amount of rebates the customer is expected to earn over the rebate period, as determined using historical data and projections. We evaluated the nature of our warranties related to our contracts with customers and determined that any such warranties are assurance-type warranties that cover only compliance with agreed upon specifications, and therefore are not considered separate performance obligations. Shipping and Handling Costs Revenue received for shipping and handling costs, which is immaterial for all periods presented, is included in net sales. Shipping costs, principally freight, that comprise payments to third-party shippers are classified as cost of sales. Handling costs represent finished goods warehousing costs incurred to store, move, and prepare products for shipment in the company’s various distribution facilities. Handling costs were $ 4.6 million, $ 4.2 million, and $ 4.3 million during fiscal 2024, 2023, and 2022, respectively, and are included in selling, general and administrative expenses. Sales and Other Taxes Sales and other taxes collected from customers and remitted to governmental authorities are presented on a net basis and, as such, are excluded from revenues.
Leases	Leases We lease manufacturing facilities, office space, distribution centers, and equipment under operating lease arrangements. We determine if an arrangement is a lease at its inception if it conveys the right to control the use of identified property, plant, or equipment for a period of time in exchange for consideration. Operating leases with an initial term of 12 months or less are not recognized in our Consolidated Balance Sheets. We account for lease components separately from non-lease components. We recognize a right of use asset and lease liability on the commencement date of a lease arrangement based on the present value of lease payments over the lease term. A lease term may include renewal options if it is reasonably certain that the option to renew a lease period will be exercised. A renewal option is considered reasonably certain to be exercised if there is a significant economic incentive to exercise the renewal option on the date a lease arrangement is commenced. For our leases, an estimated incremental borrowing rate (“IBR”) is utilized, based on information available at the inception of the lease. The IBR represents an estimate of the interest rate we would use at lease commencement to borrow an amount equal to the lease payments on a collateralized basis over the term of the lease.
Stock-Based Compensation	Stock-Based Compensation Our equity incentive plans are described more fully in Note 13 to the notes to the consolidated financial statements. ASC Topic 718, “Compensation – Stock Compensation ”, requires that all stock-based compensation be recognized as compensation expense in the financial statements and that such cost be measured at the grant date for awards issued to employees and the company’s board of directors. Compensation expense for time-vested restricted stock unit awards is amortized on a straight-line basis over the respective vesting period. Compensation expense for performance-based restricted stock unit awards is recorded based on an assessment each reporting period to determine the probability of whether or not certain performance targets will be met and how many common stock shares are expected to be earned as of the end of the vesting period. If certain performance targets are not expected to be achieved, compensation expense will not be recorded, and any previously recognized compensation expense will be reversed.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The accompanying consolidated financial statements include certain financial instruments, and the fair market value of such instruments may differ from amounts reflected on a historical basis. These financial instruments include our short-term and long-term investments related to a rabbi trust that sets aside funds for participants in our deferred compensation plan and are classified as available-for-sale. The fair value measurements of our financial instruments are described more fully in Note 14 of the consolidated financial statements. The carrying amount of cash and cash equivalents, accounts receivable, other current assets, accounts payable, and accrued expenses approximate their fair value because of the short maturity of these financial instruments.
Recently Adopted and Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements There were not any recently adopted accounting pronouncements during fiscal 2024. Recently Issued Accounting Pronouncements Effective November 27, 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2023-07 Improvements to Reportable Segment Disclosures which enhances disclosure requirements to segment reporting including (i) significant segment expenses that are regularly provided to the Chief Operating Decision Maker (CODM) that are included within each measure of segment profit or loss, (ii) other segment items by reportable segment as defined by ASU 2023-07, and (iii) the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of each segment's profit or loss in assessing segment performance and deciding how to allocate resources. ASU 2023-07 is effective for public entities starting in annual periods beginning after December 15, 2023 (i.e., our fiscal 2025 annual report) and interim periods beginning after December 15, 2024 (i.e., first quarter of fiscal 2026 interim report). Management is currently evaluating the effects ASU 2023-07 will have on the notes to the consolidated financial statements. Effective December 14, 2023, the FASB issued ASU 2023-09 Improvements to Income Tax Disclosures, which is an update to Topic 740, Income Taxes. The amendments in this update relate to improvements regarding the transparency of income tax disclosures by requiring consistent categories and greater disaggregation by jurisdiction of information included in the effective income tax rate reconciliation and for income taxes paid. Also, the amendments allow investors to better assess an entity's (i) capital allocation decisions, (ii) worldwide operations, and (iii) related tax risks, tax planning, and operational opportunities that affect the effective income tax rate and prospects for future cash flows. The other amendments in this update improve the effectiveness and comparability of disclosures relating to pretax income (or loss) and income tax expense (or benefit) and remove disclosures that are no longer considered cost beneficial or relevant. ASU 2023-09 is effective for public entities starting in annual periods beginning after December 15, 2024 (i.e., our fiscal 2026 annual report). Early adoption is permitted. The company expects that the adoption ASU 2023-09 will not have an impact on our results of operations and financial condition, but will have a material impact on the disclosures required in the notes to the consolidated financial statements, which are disclosed in Note 11. Currently, there are no new accounting pronouncements that are expected to have a material effect on our consolidated financial statements.
Rabbi Trust Investments [Member]
Investments	Rabbi Trust Investments We have a rabbi trust to set aside funds for participants of our deferred compensation plan (the “Plan”) that enables our participants to credit their contributions to various investment options of the Plan. The investments associated with the rabbi trust consist of investments in a money market fund and various mutual funds that are classified as available-for-sale. Our rabbi trust investments classified as available-for-sale were recorded at their fair value of $ 8.0 million and $ 8.5 million as of April 28, 2024, and April 30, 2023, respectively. These investments had accumulated unrealized gains totaling $ 118,000 and $ 19,000 as of April 28, 2024, and April 30, 2023, respectively. The fair value of our investments associated with our rabbi trust approximates their cost basis and reside with our U.S. operations.

General and Summary of Signif_3

General and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Apr. 28, 2024
Accounting Policies [Abstract]
Summary of Cash and Cash Equivalents by Geographic Area	A summary of our cash and cash equivalents by geographic area follows: April 28, April 30, (dollars in thousands) 2024 2023 United States $ 2,912 $ 9,769 China 6,554 10,669 Canada 371 281 Haiti 86 236 Vietnam 81 — Cayman Islands 8 9 $ 10,012 $ 20,964
Summary of Foreign Currency Exchange Gains (Losses) by Geographic Area	A summary of our foreign currency exchange gains (losses) by geographic area follows: (dollars in thousands) 2024 2023 2022 China $ 604 $ 588 $ ( 104 ) Canada ( 58 ) ( 88 ) ( 28 ) Vietnam ( 1 ) — — $ 545 $ 500 $ ( 132 )

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Apr. 28, 2024
Receivables [Abstract]
Summary of Accounts Receivable	A summary of accounts receivable follows: April 28, April 30, (dollars in thousands) 2024 2023 customers $ 21,660 $ 25,244 allowance for doubtful accounts ( 356 ) ( 342 ) allowance for cash discounts ( 113 ) ( 96 ) reserve for returns and allowances and discounts ( 53 ) ( 28 ) $ 21,138 $ 24,778
Summary of the Activity in the Allowance for Doubtful Accounts	A summary of the activity in the allowance for doubtful accounts follows: (dollars in thousands) 2024 2023 2022 beginning balance $ ( 342 ) $ ( 292 ) $ ( 591 ) provision for bad debts ( 276 ) ( 121 ) 74 write-offs, net of recoveries 262 71 225 ending balance $ ( 356 ) $ ( 342 ) $ ( 292 )
Summary of the Activity in the Allowance for Returns and Allowances and Discounts	A summary of the activity in the allowance for returns and allowances and discounts follows: (dollars in thousands) 2024 2023 2022 beginning balance $ ( 124 ) $ ( 95 ) $ ( 138 ) provision for returns and allowances and discounts ( 1,173 ) ( 1,212 ) ( 1,386 ) credits issued and discounts taken 1,131 1,183 1,429 ending balance $ ( 166 ) $ ( 124 ) $ ( 95 )

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
	Apr. 28, 2024
Revenue From Contract With Customer [Abstract]
Summary of Activity for Deferred Revenue	A summary of the activity of deferred revenue follows: (dollars in thousands) Fiscal 2024 Fiscal 2023 Fiscal 2022 Beginning Balance $ 1,192 $ 520 $ 540 Revenue recognized on contract liabilities ( 3,932 ) ( 4,885 ) ( 3,434 ) Payments received for services not yet rendered 4,235 5,557 3,414 Ending Balance $ 1,495 $ 1,192 $ 520
Summary of Disaggregation of Revenue	The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2024: (dollars in thousands) Mattress Upholstery Total Products transferred at a point in time $ 116,370 $ 98,976 $ 215,346 Services transferred over time — 9,987 9,987 Total Net Sales $ 116,370 $ 108,963 $ 225,333 The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2023: (dollars in thousands) Mattress Upholstery Total Products transferred at a point in time $ 110,995 $ 114,996 $ 225,991 Services transferred over time — 8,943 8,943 Total Net Sales $ 110,995 $ 123,939 $ 234,934 The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2022: (dollars in thousands) Mattress Upholstery Total Products transferred at a point in time $ 152,159 $ 133,622 $ 285,781 Services transferred over time — 9,058 9,058 Total Net Sales $ 152,159 $ 142,680 $ 294,839

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Apr. 28, 2024
Inventory Disclosure [Abstract]
Summary of Inventories	A summary of inventories follows: (dollars in thousands) April 28, April 30, raw materials $ 6,214 $ 7,908 work-in-process 1,854 2,602 finished goods 36,775 34,570 $ 44,843 $ 45,080

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Apr. 28, 2024
Property Plant And Equipment [Abstract]
Summary of Property, Plant, and Equipment	A summary of property, plant, and equipment follows : (dollars in thousands) depreciable lives April 28, April 30, land and improvements 0 - 10 $ 947 $ 947 buildings and improvements 7 - 40 30,774 30,411 leasehold improvements ** 2,388 2,368 machinery and equipment 3 - 15 67,703 68,070 data processing equipment and software 3 - 7 8,597 8,241 office furniture and equipment 3 - 10 1,456 1,443 capital projects in progress 1,596 455 113,461 111,935 accumulated depreciation ( 80,279 ) ( 75,824 ) $ 33,182 $ 36,111 ** Shorter of life of lease or useful life .

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Apr. 28, 2024
Summary of Intangible Assets	A summary of intangible assets follows: (dollars in thousands) April 28, April 30, Tradename $ 540 $ 540 Customer relationships, net 1,035 1,335 Non-compete agreement, net 301 377 $ 1,876 $ 2,252
Customer Relationships [Member]
Summary of Change in Carrying Amount of Finite-Lived Intangible Assets	A summary of the change in the carrying amount of our customer relationships follows: (dollars in thousands) 2024 2023 2022 beginning balance $ 1,335 $ 1,636 $ 1,937 amortization expense ( 300 ) ( 301 ) ( 301 ) ending balance 1,035 1,335 1,636
Non-Compete Agreement [Member]
Summary of Change in Carrying Amount of Finite-Lived Intangible Assets	A summary of the change in the carrying amount of our non-compete agreement follows: (dollars in thousands) 2024 2023 2022 beginning balance $ 377 $ 452 $ 527 amortization expense ( 76 ) ( 75 ) ( 75 ) ending balance $ 301 $ 377 $ 452

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Apr. 28, 2024
Text Block [Abstract]
Summary of Accrued Expenses	(dollars in thousands) April 28, April 30, compensation and related benefits $ 4,204 $ 5,800 other 2,522 2,733 $ 6,726 $ 8,533

Restructuring Activities (Table

Restructuring Activities (Tables)	12 Months Ended
	Apr. 28, 2024
Restructuring and Related Activities [Abstract]
Summary of Restructuring Expense and Restructuring Related Charges	The following summarizes our restructuring expense and restructuring related charges noted above for the twelve months ending April 28, 2024, and April 30, 2023: (dollars in thousands) 2024 2023 Employee termination benefits $ 307 $ 507 Lease termination costs — 481 Impairment loss - leasehold improvements and equipment 329 357 Loss on disposal and markdowns of inventory 40 98 Other associated costs — 51 Restructuring expense and restructuring related charges (1)(2) $ 676 $ 1,494 (1) Of the total $ 676,000 , $ 636,000 and $ 40,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 28, 2024. (2) Of the total $ 1.5 million, $ 1.4 million and $ 98,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 30, 2023.
Summary of Activity in Accrued Restructuring	The following summarizes the activity in accrued restructuring for fiscal 2024: Employee Lease Other Termination Termination Associated (dollars in thousands) Benefits Costs Costs Total Beginning of year balance $ — $ — $ — $ — Accrual established in fiscal 2024 307 — — 307 Expenses incurred — — — — Payments ( 304 ) — — ( 304 ) End of year balance (1) $ 3 $ — $ — $ 3 (1) Accrued restructuring of $ 3,000 was reported within accrued expenses in the Consolidated Balance Sheets for the period ending April 28, 2024. The following summarizes the activity in accrued restructuring for fiscal 2023: Employee Lease Other Termination Termination Associated (dollars in thousands) Benefits Costs Costs Total Beginning of year balance $ — $ — $ — $ — Accrual established in fiscal 2023 507 47 — 554 Expenses incurred — — 51 51 Payments ( 507 ) ( 47 ) ( 51 ) ( 605 ) End of year balance $ — $ — $ — $ —

Note Receivable (Tables)

Note Receivable (Tables)	12 Months Ended
	Apr. 28, 2024
Receivables [Abstract]
Summary of Remaining Future Principal Payments	The following table represents the remaining future principal payments as of April 28, 2024: (dollars in thousands) 2025 $ 360 2026 360 2027 360 2028 360 2029 360 Thereafter 240 Undiscounted value of note receivable $ 2,040 Less: unearned interest income ( 314 ) Present value of note receivable $ 1,726

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 28, 2024
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense Attributable to (Loss) Income from Operations	Income tax expense consists of: (dollars in thousands) 2024 2023 2022 current federal $ — — — state — 1 2 foreign 2,584 3,053 2,156 uncertain income tax positions 78 78 37 2,662 3,132 2,195 deferred federal 1,342 ( 1,591 ) 1,121 state 63 ( 66 ) 47 undistributed earnings – foreign subsidiaries 627 628 76 U.S. federal & state carryforwards and credits ( 4,734 ) ( 5,162 ) ( 971 ) uncertain income tax positions — — ( 380 ) foreign ( 240 ) ( 629 ) 615 valuation allowance 3,329 6,818 183 387 ( 2 ) 691 $ 3,049 3,130 2,886
Schedule of (Loss) Income before Income Taxes Related to Foreign and U.S. Operations	Loss before income taxes related to our foreign and U.S. operations consists of: (dollars in thousands) 2024 2023 2022 Foreign China $ 9,091 7,062 6,998 Canada 902 1,516 1,302 Haiti ( 2,127 ) ( 3,483 ) ( 980 ) Vietnam ( 22 ) — — Total Foreign 7,844 5,095 7,320 United States ( 18,614 ) ( 33,485 ) ( 7,645 ) $ ( 10,770 ) ( 28,390 ) ( 325 )
Summary of Differences in Income Tax Expense at Federal Income Tax Rate and Effective Income Tax Rate	The following schedule summarizes the principal differences between the income tax expense at the federal income tax rate and the effective income tax rate reflected in the consolidated financial statements: 2024 2023 2022 U.S. federal income tax rate 21.0 % 21.0 % 21.0 % valuation allowance ( 30.9 ) ( 24.0 ) ( 56.3 ) global intangible low taxed income tax (GILTI) (1) — — ( 540.9 ) foreign tax rate differential ( 4.7 ) ( 4.0 ) ( 206.2 ) income tax effects of Chinese foreign exchange gains and losses ( 3.6 ) ( 0.9 ) ( 20.6 ) withholding taxes associated with foreign tax jurisdictions ( 6.5 ) ( 2.4 ) ( 172.8 ) uncertain income tax positions ( 0.7 ) ( 0.3 ) 105.4 U.S. state income taxes 0.8 0.6 21.5 stock-based compensation ( 1.8 ) ( 0.3 ) ( 3.3 ) other (2) ( 1.9 ) ( 0.7 ) ( 35.8 ) consolidated effective income tax rate (3) (4) (5) ( 28.3 )% ( 11.0 )% ( 888.0 )% (1) See the below section titled "GILTI" for further details for the GILTI tax incurred during fiscal 2022. (2) “Other” for all periods presented represents miscellaneous adjustments that pertain to U.S. permanent differences such as meals and entertainment and income tax provision to return adjustments. (3) Our negative consolidated effective income tax rates during fiscal 2024, 2023, and 2022, were caused by the mix of earnings between our U.S. operations and foreign subsidiaries, as our taxable income stems from our operations located in China and Canada, which have higher income tax rates than the U.S. In addition, we applied a full valuation allowance against our U.S. deferred income tax assets during fiscal 2024, 2023, and 2022, respectively. Consequently, an income tax benefit was not recognized for the pre-tax losses associated with our U.S. operations totaling $( 18.6 ) million, $( 33.5 ) million, and $( 7.6 ) million that were incurred during fiscal 2024, 2023, and 2022, respectively. (4) During fiscal 2024, we incurred a significantly lower consolidated pre-tax loss of $( 10.8 ) million, compared with a significantly higher pre-tax loss of $( 28.4 ) million incurred during fiscal 2023. As a result, the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements were more pronounced during fiscal 2024 compared with fiscal 2023. (5) During fiscal 2023, we incurred a significantly higher consolidated pre-tax loss totaling $( 28.4 ) million, compared with a much lower consolidated pre-tax loss totaling $( 325,000 ) during fiscal 2022. As a result, the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements were more pronounced for fiscal 2022, compared with fiscal 2023.
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities consist of the following: (dollars in thousands) 2024 2023 deferred tax assets: accounts receivable $ 195 297 inventories 1,972 3,277 compensation 2,152 2,676 liabilities and other 8 5 intangible assets and goodwill 349 395 property, plant, and equipment (1) 171 179 operating lease liability 693 781 foreign income tax credits - U.S. 783 783 loss carryforwards – U.S. 18,344 13,564 valuation allowance - U.S. ( 22,004 ) ( 18,675 ) total deferred tax assets 2,663 3,282 deferred tax liabilities: undistributed earnings on foreign subsidiaries ( 4,840 ) ( 4,213 ) property, plant and equipment (2) ( 2,694 ) ( 3,450 ) right of use assets ( 851 ) ( 964 ) other ( 139 ) ( 129 ) total deferred tax liabilities ( 8,524 ) ( 8,756 ) Net deferred liabilities $ ( 5,861 ) ( 5,474 ) (1) Pertains to the company’s operations located in China. (2) Pertains to the company’s operations located in the U.S. and Canada.
Summary of Valuation Allowances Against U.S. Net Deferred Income Tax Assets	Based on our assessments as of April 28, 2024, and April 30, 2023, valuation allowances against our U.S. net deferred income tax assets pertain to the following: (dollars in thousands) April 24, April 30, U.S. federal and state net deferred income tax assets $ 19,674 $ 16,345 U.S. capital loss carryforward 2,330 2,330 $ 22,004 $ 18,675
Summary of Change in Valuation Allowances Against U.S. Net Deferred Income Tax Assets	A summary of the change in the valuation allowances against our U.S. net deferred income tax assets follows: (dollars in thousands) 2024 2023 2022 beginning balance $ 18,675 11,857 11,674 change in valuation allowance associated with current year earnings 3,318 7,252 1,640 change in estimate during current year (1) 11 ( 434 ) ( 1,457 ) ending balance $ 22,004 18,675 11,857 (1) Amounts represent changes in our U.S.net deferred income tax asset balances during the current year that pertain to (i) income tax provision to return adjustments; (ii) changes in estimates of our U.S. effective income tax rate that pertain to U.S. state income tax rates and apportionment percentages, (iii) recognition of an uncertain income tax position due to expiration of statute of limitations; (iv) expiration of certain U.S. state loss carryforwards; and (v) other immaterial items.
Schedule of Unrecognized Tax Benefit	The following table sets forth the change in the company’s unrecognized income tax benefit: (dollars in thousands) 2024 2023 2022 beginning balance $ 1,179 1,101 1,444 increases from prior period tax positions 197 175 114 decreases from prior period tax positions ( 118 ) ( 97 ) ( 77 ) lapse of applicable statute of limitations — — ( 380 ) ending balance $ 1,258 1,179 1,101
Summary of Income Taxes Paid (Refunded)	The following table sets forth income taxes paid (refunded) by jurisdiction: (dollars in thousands) 2024 2023 2022 United States federal - Transition Tax $ 499 $ 265 $ 266 China - Income Taxes 2,317 1,831 2,036 China - Withholding Taxes Associated with Earnings — — 487 Canada - Income Taxes 468 228 311 $ 3,284 $ 2,324 $ 3,100

Leases, Commitments and Conti_2

Leases, Commitments and Contingencies (Tables)	12 Months Ended
	Apr. 28, 2024
Leases and Commitments and Contingencies Disclosure [Abstract]
Summary of right of use assets and lease liabilities	The right of use assets and lease liabilities associated with our operating leases as of April 28, 2024, and April 30, 2023, are as follows: (dollars in thousands) April 28, April 30, Right of use assets $ 6,203 $ 8,191 Operating lease liability - current 2,061 2,640 Operating lease liability – noncurrent 2,422 3,612
Supplemental Cash Flow Information	Supplemental Cash Flow Information (dollars in thousands) 2024 2023 2022 Operating lease liability payments $ 2,663 $ 2,497 $ 2,954 Right of use assets exchanged for lease liabilities 978 731 3,762
Summary of weighted average remaining lease term and discount rate	As of April 28, 2024, the weighted average remaining lease term and discount rate for our operating leases follows: Weighted average lease term 3.77 years Weighted average discount rate 3.71 % As of April 30, 2023, the weighted average remaining lease term and discount rate for our operating leases follows: Weighted average lease term 3.87 years Weighted average discount rate 3.58 %
Leases-Other Information	Other Information Maturity of our operating lease liabilities for the next five fiscal years and thereafter follows: (dollars in thousands) Amount 2025 $ 2,125 2026 945 2027 608 2028 225 2029 227 Thereafter 577 4,707 Less: interest ( 224 ) Present value of lease liabilities $ 4,483

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Apr. 28, 2024
Summary of Time Based Restricted Stock Unit Activity	The following table summarizes the time-based restricted stock unit activity during fiscal years 2024, 2023, and 2022: 2024 2023 2022 Shares Shares Shares outstanding at beginning of year 285,826 210,284 174,295 granted 174,753 119,687 37,991 vested (1) ( 151,652 ) ( 32,799 ) — forfeited — ( 11,346 ) ( 2,002 ) outstanding at end of year 308,927 285,826 210,284 (1) During fiscal 2024, time-based restricted stock units totaling 151,652 vested at a fair value of $ 857,000 , or $ 5.65 per share. During fiscal 2023, time-based restricted stock units totaling 32,799 vested at a fair value of $ 167,000 , or $ 5.10 per share.
Summary of Assumptions Used to Determine Fair Value of Performance Based Restricted Stock Units	The following table provides assumptions used to determine the fair market value of the market-based total shareholder return component using the Monte Carlo simulation model on our outstanding performance-based restricted stock units granted to senior executives on January 8, 2024, September 28, 2023, August 10, 2022, and July 22, 2021: January 8, September 28, August 10, July 22, 2024 2023 2022 2021 Closing price of our common stock $ 5.61 $ 5.59 $ 5.06 $ 14.75 Expected volatility of our common stock 33.5 % 37.3 % 48.2 % 54.2 % Expected volatility of peer companies 33.7 % - 102.6 % 35.7 % - 91.5 % 41.6 % - 105.1 % 45.7 % - 101.5 % Risk-free interest rate 4.30 % 4.90 % 3.13 % 0.33 % Dividend yield 0.00 % 0.00 % 0.00 % 3.00 % Correlation coefficient of peer companies 0.01 - 0.21 0.01 - 0.21 0.05 - 0.23 0.03 - 0.35
Summary of Grants of Common Stock to Outside Directors	The following table summarizes information related to our grants of common stock to our outside directors during fiscal 2024, 2023, and 2022: Common (1) Stock Price Per Vesting Date of Grant Awarded Share Period July 3, 2023 - Fiscal 2024 16,616 $ 5.04 Immediate April 3, 2023 - Fiscal 2023 15,832 $ 5.29 Immediate January 3, 2023 - Fiscal 2023 17,819 $ 4.70 Immediate October 3, 2022 - Fiscal 2023 18,326 $ 4.57 Immediate July 1, 2022 - Fiscal 2023 19,753 $ 4.24 Immediate April 1, 2022 - Fiscal 2022 10,562 $ 7.93 Immediate January 3, 2022 - Fiscal 2022 8,357 $ 10.02 Immediate October 1, 2021 - Fiscal 2022 6,426 $ 13.03 Immediate July 1, 2021 - Fiscal 2022 4,312 $ 16.24 Immediate (1) Price per share represents closing price of our common stock on the date of grant.
Performance Based Restricted Stock Units [Member]
Summary of Vested Performance Based Restricted Stock Units	The following table summarizes information related to our performance-based restricted stock units that vested during fiscal 2023 and 2022: (3) (4) Common Weighted Weighted Stock Shares Average Average Price Fiscal Year Vested Fair Value Per Share Fiscal 2023 (1) 545 $ 3 $ 5.10 Fiscal 2023 (2) 437 $ 2 $ 5.10 Fiscal 2022 (1) 5,051 $ 87 $ 17.14 Fiscal 2022 (2) 5,812 $ 100 $ 17.14 (1) Performance-based restricted stock units vested for senior executives. (2) Performance-based restricted stock units vested for key employees. (3) Dollar amounts are in thousands. (4) Price per share is derived from the closing prices of our common stock on the dates the respective performance-based restricted stock units vested.
Senior Executives and Management [Member] | Time-Based Restricted Stock Units [Member]
Summary of Grants of Time-Based Restricted Stock Unit Awards	The following table summarizes information related to our grants of time-based restricted stock unit awards associated with certain senior executives and key members of management during fiscal years 2024, 2023, and 2022: Time-Based (1) Restricted Price Vesting Date of Grant Stock Awarded Per Share Period January 8, 2024 (2) 14,758 $ 5.61 31 months September 28, 2023 (2) 100,068 $ 5.59 34 months September 28, 2023 (3) 59,928 $ 5.59 1 year September 6, 2022 (2) 25,114 $ 4.58 2 to 3 years August 10, 2022 (2) 78,228 $ 5.06 3 years July 22, 2021 (2) 30,835 $ 14.75 3 years (1) Price per share represents the closing price of our common stock on the date the respective award was granted. (2) Time-based restricted stock units awarded to senior executives and key employees. (3) Time-based restricted stock units award to outside directors.
Executive officers and key employees [Member]
Summary of Grants of Performance Based Restricted Stock Units	The following table summarizes information related to our grants of performance-based restricted stock units associated with certain senior executives and key employees that were unvested as of April 28, 2024: (3) (4) Performance-Based Restricted Stock Restricted Stock Units Expected Date of Grant Units Awarded to Vest Price Per Share Vesting Period January 8, 2024 (1) 24,597 9,164 $ 6.23 (5) 31 months September 28, 2023 (1) 202,900 — $ 6.43 (6) 34 months August 10, 2022 (1) 172,992 — $ 5.77 (7) 3 years July 22, 2021 (1) 122,476 — $ 15.93 (8) 3 years July 22, 2021 (2) 20,500 — $ 14.75 (9) 3 years (1) Performance-based restricted stock units awarded to certain senior executives. (2) Performance-based restricted stock units awarded to key employees. (3) Amounts represent the maximum number of common stock shares that could be earned if certain performance targets are met as defined in the related restricted stock unit award agreements as of the date of grant. (4) Compensation cost is based on an assessment each reporting period to determine the probability of whether or not certain performance targets will be met and how many shares are expected to be earned as of the end of the vesting period. These amounts represent the number of shares that are expected to vest as of April 28, 2024. (5) Price per share represents the fair market value per share ($ 1.11 per $1, or an increase of $ 0.62 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.61 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on January 8, 2024. (6) Price per share represents the fair market value per share ($ 1.15 per $1, or an increase of $ 0.84 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.59 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on September 28, 2023. (7) Price per share represents the fair market value per share ($ 1.14 per $1, or an increase of $ 0.71 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.06 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on August 10, 2022. (8) Price per share represents the fair market value per share ($ 1.08 per $1, or an increase of $ 1.18 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 14.75 ) for the performance-based component of the performance-based restricted stock units granted to certain senior executives on July 22, 2021. (9) Price per share represents the closing price of our common stock on the date of grant.

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Apr. 28, 2024
Fair Value Disclosures [Abstract]
Schedule of Assets Measured at Fair Value on a Recurring Basis	The following tables present information about assets and liabilities measured at fair value on a recurring basis: Fair value measurements as of April 28, 2024, using: Quoted Significant Significant (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: U.S. Government Money Market Fund $ 6,910 N/A N/A $ 6,910 Growth Allocation Mutual Funds 691 N/A N/A 691 Moderate Allocation Mutual Fund 46 N/A N/A 46 Other 358 N/A N/A 358 Fair value measurements as of April 30, 2023, using: Quoted Significant Significant (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: U.S. Government Money Market Fund $ 7,649 N/A N/A $ 7,649 Growth Allocation Mutual Funds 528 N/A N/A 528 Moderate Allocation Mutual Fund 86 N/A N/A 86 Other 208 N/A N/A 208

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	12 Months Ended
	Apr. 28, 2024
Earnings Per Share [Abstract]
Schedule of Weighted Average Shares Used in the Computation of Basic and Diluted Net Loss Per Share	Weighted average shares used in the computation of basic and diluted net loss per share are as follows: (in thousands) 2024 2023 2022 weighted-average common shares outstanding, basic 12,432 12,283 12,242 dilutive effect of stock-based compensation — — — weighted-average common shares outstanding, diluted 12,432 12,283 12,242
Schedule of Unvested Common Stock not Included in the Computation of Diluted Net Loss Per Share	Shares of unvested common stock that were not included in the computation of diluted net loss per share consist of the following: (in thousands) 2024 2023 2022 antidilutive effect from decrease in the price per share of our — 25 18 antidilutive effect from net loss incurred during the fiscal year 144 88 86 total unvested shares of common stock not included in 144 113 104

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Apr. 28, 2024
Segment Reporting [Abstract]
Summary of Segment Information by Geographic Area	International sales accounted for 32 %, 29 %, and 31 % of net sales during fiscal 2024, 2023, and 2022, respectively, and are summarized by geographic area as follows: (dollars in thousands) 2024 2023 2022 north america (excluding USA) (1) $ 29,357 $ 29,756 $ 39,256 far east and asia (2) 36,334 31,339 43,015 all other areas 6,011 8,032 8,114 $ 71,702 $ 69,127 $ 90,385 (1) Of this amount, $ 25.1 million, $ 24.9 million, and $ 33.5 million are attributable to shipments to Mexico in fiscal 2024, 2023, and 2022, respectively. (2) Of this amount $ 18.3 million, $ 20.0 million, and $ 26.9 million are attributable to shipments to China in fiscal 2024, 2023, and 2022, respectively.
Schedule of Business Segments Information	Statements of operations for our business segments are as follows: (dollars in thousands) 2024 2023 2022 net sales by segment: mattress fabrics $ 116,370 $ 110,995 $ 152,159 upholstery fabrics 108,963 123,939 142,680 net sales $ 225,333 $ 234,934 $ 294,839 gross profit (loss): mattress fabrics $ 6,289 $ ( 6,739 ) $ 16,458 upholstery fabrics 21,690 17,733 19,635 total segment gross profit 27,979 10,994 36,093 restructuring related charge (1) (3) ( 40 ) ( 98 ) — gross profit $ 27,939 $ 10,896 $ 36,093 selling, general, and administrative expenses by segment: mattress fabrics $ 13,134 $ 11,942 $ 12,246 upholstery fabrics 15,903 15,739 14,009 unallocated corporate 9,574 10,297 9,160 selling, general, and administrative expenses $ 38,611 $ 37,978 $ 35,415 (loss) income from operations by segment: mattress fabrics $ ( 6,845 ) $ ( 18,681 ) $ 4,212 upholstery fabrics 5,787 1,994 5,626 unallocated corporate expenses ( 9,574 ) ( 10,297 ) ( 9,160 ) total segment (loss) income from operations ( 10,632 ) ( 26,984 ) 678 restructuring related charge (1) (3) ( 40 ) ( 98 ) — restructuring expense (2) (4) ( 636 ) ( 1,396 ) — loss from operations $ ( 11,308 ) $ ( 28,478 ) $ 678 interest expense ( 11 ) — ( 17 ) interest income 1,174 531 373 other expense ( 625 ) ( 443 ) ( 1,359 ) loss before income taxes $ ( 10,770 ) $ ( 28,390 ) $ ( 325 ) (1) Cost of sales for fiscal 2024 includes a restructuring related charge totaling $ 40,000 , which pertained to markdowns of inventory related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. (2) Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. (3) Cost of sales for fiscal 2023 includes a restructuring related charge totaling $ 98,000 , which pertained to a loss on disposal and markdowns of inventory related to the exit of our cut and sew upholstery fabrics operations located in Shanghai, China. (4) Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs. Balance sheet information for our business segments follow: (dollars in thousands) April 28, April 30, segment assets mattress fabrics accounts receivable $ 10,003 $ 12,396 inventory 27,671 25,674 property, plant, and equipment 31,472 (1) 33,749 (2) right of use assets 1,627 (3) 2,308 (4) total mattress fabrics assets 70,773 74,127 upholstery fabrics accounts receivable 11,135 12,382 inventory 17,172 19,406 property, plant, and equipment 1,125 (5) 1,671 (6) right of use assets 1,952 (7) 2,618 (8) total upholstery fabrics assets 31,384 36,077 total segment assets 102,157 110,204 non-segment assets cash and cash equivalents 10,012 20,964 short-term investments – rabbi trust 903 1,404 short-term note receivable 264 219 current income taxes receivable 350 — other current assets 3,371 3,071 long-term note receivable 1,462 1,726 deferred income taxes 518 480 property, plant, and equipment (9) 585 691 right of use assets (10) 2,624 3,265 intangible assets 1,876 2,252 long-term investments - rabbi trust 7,102 7,067 other assets 830 840 total assets $ 132,054 $ 152,183 (1) The $ 31.5 million as of April 28, 2024, represents property, plant, and equipment of $ 21.5 million, $ 9.4 million, and $ 555,000 located in the U.S., Canada, and Haiti, respectively. (2) The $ 33.7 million as of April 30, 2023, represents property, plant, and equipment of $ 22.7 million, $ 10.4 million, and $ 608,000 located in the U.S., Canada, and Haiti, respectively. (3) The $ 1.6 million as of April 28, 2024, represents right of use assets of $ 1.1 million and $ 545,000 located in Haiti and Canada, respectively. (4) The $ 2.3 million as of April 30, 2023, represents right of use assets of $ 1.5 million and $ 776,000 located in Haiti and Canada, respectively. (5) The $ 1.1 million as of April 28, 2024, represents property, plant, and equipment of $ 1.0 million and $ 120,000 located in the U.S. and China, respectively. (6) The $ 1.7 million as of April 30, 2023, represents property, plant, and equipment of $ 974,000 , $ 592,000 , and $ 105,000 located in the U.S., Haiti, and China, respectively. (7) The $ 2.0 million as of April 28, 2024, represents right of use assets of $ 1.3 million and $ 709,000 located in the U.S. and China, respectively. (8) The $ 2.6 million as of April 30, 2023, represents right of use assets of $ 1.5 million and $ 1.1 million located in China and the U.S., respectively. (9) The $ 585,000 as of April 28, 2024, and $ 691,000 as of April 30, 2023, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by both the mattress fabrics and upholstery fabrics segments located in the U.S. (10) The $ 2.6 million as of April 28, 2024, and $ 3.3 million as of April 30, 2023, represent right of use assets associated with unallocated corporate departments and corporate departments shared by both the mattress fabrics and upholstery fabrics segments located in the U.S. Capital expenditures and depreciation expense information for our business segments follow: (dollars in thousands) 2024 2023 2022 capital expenditures (1): mattress fabrics $ 3,474 $ 1,125 $ 3,383 upholstery fabrics 271 467 1,032 unallocated corporate 255 97 1,406 total capital expenditures $ 4,000 $ 1,689 $ 5,821 depreciation expense mattress fabrics $ 5,883 $ 6,050 $ 6,200 upholstery fabrics 638 795 794 total depreciation expense $ 6,521 $ 6,845 $ 6,994 (1) Capital expenditure amounts are stated on an accrual basis. See the Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.

General and Summary of Signif_4

General and Summary of Significant Accounting Policies - Narrative (Detail)	12 Months Ended
	Apr. 28, 2024 USD ($) Segment	Apr. 30, 2023 USD ($)	May 01, 2022 USD ($)
Organization And Summary Of Significant Accounting Policies [Line Items]
Number of Operating Segments | Segment	2
Non-cash inventory charges	$ (1,628,000)	$ 5,819,000	$ 1,927,000
Rabbi trust investments	8,000,000	8,500,000
Interest costs incurred on lines of credit	11,000	0	17,000
Interest cost capitalized	0	0	0
Asset impairment charges	$ 0	0	$ 0
Dividends received deduction percentage for earnings and profits received from foreign corporation	100%		100%
Dividends received deduction, foreign corporation ownership percentage	10%		10%
Selling, general and administrative expenses	$ 38,611,000	37,978,000	$ 35,415,000
Shipping and Handling [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Selling, general and administrative expenses	4,600,000	4,200,000	$ 4,300,000
Rabbi Trust Investments [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Unrealized gain (loss) on investments	$ 118,000	$ 19,000

General and Summary of Signif_5

General and Summary of Significant Accounting Policies - Summary of Cash and Cash Equivalents by Geographic Area (Detail) - USD ($) $ in Thousands	Apr. 28, 2024	Apr. 30, 2023
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	$ 10,012	$ 20,964
United States [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	2,912	9,769
China [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	6,554	10,669
Canada [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	371	281
Haiti [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	86	236
Vietnam [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	81
Cayman Islands [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	$ 8	$ 9

General and Summary of Signif_6

General and Summary of Significant Accounting Policies - Summary of Foreign Currency Exchange Gains (Losses) by Geographic Area (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Foreign Currency Exchange Gain And Loss [Line Items]
Foreign currency exchange gains (losses)	$ 545	$ 500	$ (132)
China [Member]
Foreign Currency Exchange Gain And Loss [Line Items]
Foreign currency exchange gains (losses)	604	588	(104)
Canada [Member]
Foreign Currency Exchange Gain And Loss [Line Items]
Foreign currency exchange gains (losses)	(58)	$ (88)	$ (28)
Vietnam [Member]
Foreign Currency Exchange Gain And Loss [Line Items]
Foreign currency exchange gains (losses)	$ (1)

Accounts Receivable - Summary o

Accounts Receivable - Summary of Accounts Receivable (Detail) - USD ($)	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	May 02, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
customers	$ 21,660,000	$ 25,244,000
Accounts receivable, net	21,138,000	24,778,000
Allowance for doubtful accounts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Valuation allowance, balance	(356,000)	(342,000)	$ (292,000)	$ (591,000)
Allowance for cash discounts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Valuation allowance, balance	(113,000)	(96,000)
Allowance for sales returns and allowances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Valuation allowance, balance	$ (53,000)	$ (28,000)

Accounts Receivable - Summary_2

Accounts Receivable - Summary of the Activity in the Allowance for Doubtful Accounts (Detail) - Allowance for doubtful accounts [Member] - USD ($)	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Valuation and Qualifying Accounts Disclosure [Line Items]
beginning balance	$ (342,000)	$ (292,000)	$ (591,000)
provision for bad debts	(276,000)	(121,000)	74,000
write-offs, net of recoveries	262,000	71,000	225,000
ending balance	$ (356,000)	$ (342,000)	$ (292,000)

Accounts Receivable - Narrative

Accounts Receivable - Narrative (Detail) - USD ($)	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	May 02, 2021
Allowance for doubtful accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Allowance for doubtful accounts	$ 356,000	$ 342,000	$ 292,000	$ 591,000

Accounts Receivable - Allowance

Accounts Receivable - Allowance for Returns and Allowances and Discounts (Detail) - Reserve for returns and allowances and discounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Valuation and Qualifying Accounts Disclosure [Line Items]
beginning balance	$ (124)	$ (95)	$ (138)
provision for returns and allowances and discounts	(1,173)	(1,212)	(1,386)
credits issued and discounts taken	1,131	1,183	1,429
ending balance	$ (166)	$ (124)	$ (95)

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Narrative (Detail)	12 Months Ended
	Apr. 28, 2024 USD ($) Segment	May 01, 2023 USD ($)	Apr. 30, 2023 USD ($)	May 01, 2022 USD ($)	May 02, 2021 USD ($)
Contract Assets and Liabilities [Line Items]
Number of operating segments | Segment	2
Contract assets recognized	$ 0		$ 0
Deferred Revenue	1,495,000	$ 1,192,000	1,192,000	$ 520,000	$ 540,000
Upfront customer deposits	$ 1,300,000		942,000
Minimum [Member]
Contract Assets and Liabilities [Line Items]
Contract with customers credit period	15 days
Maximum [Member]
Contract Assets and Liabilities [Line Items]
Contract with customers credit period	60 days
Upholstery Fabrics [Member]
Contract Assets and Liabilities [Line Items]
Upfront license fee payment	$ 167,000		$ 250,000

Revenue from Contracts with C_4

Revenue from Contracts with Customers - Summary of the Activity of Deferred Revenue (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Revenue From Contract With Customer [Abstract]
Beginning Balance	$ 1,192	$ 520	$ 540
Revenue recognized on contract liabilities	(3,932)	(4,885)	(3,434)
Payments received for services not yet rendered	4,235	5,557	3,414
Ending Balance	$ 1,495	$ 1,192	$ 520

Revenue from Contracts with C_5

Revenue from Contracts with Customers - Disaggregation of Revenue (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 225,333	$ 234,934	$ 294,839
Transferred at Point in Time [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	215,346	225,991	285,781
Transferred over Time [Member] | Services [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	9,987	8,943	9,058
Mattress Fabrics [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	116,370	110,995	152,159
Mattress Fabrics [Member] | Transferred at Point in Time [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	116,370	110,995	152,159
Upholstery Fabrics [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	108,963	123,939	142,680
Upholstery Fabrics [Member] | Transferred at Point in Time [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	98,976	114,996	133,622
Upholstery Fabrics [Member] | Transferred over Time [Member] | Services [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 9,987	$ 8,943	$ 9,058

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Apr. 28, 2024	Apr. 30, 2023
Inventory Disclosure [Abstract]
raw materials	$ 6,214	$ 7,908
work-in-process	1,854	2,602
finished goods	36,775	34,570
Inventories	$ 44,843	$ 45,080

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($)	3 Months Ended			12 Months Ended
	Oct. 30, 2022	May 01, 2022	Oct. 31, 2021	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Inventory [Line Items]
Non-cash inventory charges		$ 1,900,000		$ (1,600,000)	$ 5,800,000	$ 1,900,000
Write down to net realizable value				(1,628,000)	5,819,000	$ 1,927,000
Exit of Cut and Sew Upholstery Fabrics Operation [Member] | Shanghai, China [Member]
Inventory [Line Items]
Loss on disposal					98,000
Mattress Fabrics [Member]
Inventory [Line Items]
Non-cash inventory charges	$ 3,800,000			(1,600,000)
Write down to net realizable value	$ 2,900,000				2,900,000
Percentage of decline in net sales	35.80%
Gross margin percentage			15%
Gross margin percentage excluding non-cash inventory charges	(8.70%)
Upholstery Fabrics [Member]
Inventory [Line Items]
Non-cash inventory charges				(1,600,000)
Upholstery Fabrics [Member] | Disposal and Markdowns of Inventory [Member] | Ouanaminthe, Haiti [Member]
Inventory [Line Items]
Restructuring related charge				$ 40,000
Mattress and Upholstery Fabrics [Member]
Inventory [Line Items]
Non-cash inventory charges					$ 2,800,000

Summary of Property, Plant, and

Summary of Property, Plant, and Equipment (Detail) - USD ($) $ in Thousands	Apr. 28, 2024	Apr. 30, 2023
Property, Plant and Equipment [Line Items]
land and improvements	$ 947	$ 947
buildings and improvements	30,774	30,411
leasehold improvements	2,388	2,368
machinery and equipment	67,703	68,070
data processing equipment and software	8,597	8,241
office furniture and equipment	1,456	1,443
capital projects in progress	1,596	455
property, plant, and equipment, gross	113,461	111,935
accumulated depreciation	(80,279)	(75,824)
property, plant, and equipment, net	$ 33,182	$ 36,111
Land and Land Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	0 years
Land and Land Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	10 years
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	7 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	40 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	us-gaap:UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	15 years
Data Processing Equipment and Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	3 years
Data Processing Equipment and Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	7 years
Office Furniture and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	3 years
Office Furniture and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	10 years

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	May 02, 2021
Intangible Assets [Line Items]
Tradename	$ 540	$ 540
Intangible assets	1,876	2,252
Customer Relationships [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net	1,035	1,335	$ 1,636	$ 1,937
Non-Compete Agreement [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net	$ 301	$ 377	$ 452	$ 527

Intangible Assets - Narrative (

Intangible Assets - Narrative (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 30, 2022	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	May 02, 2021
Intangible Assets [Line Items]
Gross carrying amount of customer relationships		$ 3,100,000	$ 3,100,000
Gross carrying amount of non-compete agreement		2,000,000	2,000,000
Property, plant and equipment, net		33,182,000	36,111,000
Right of use assets		6,203,000	8,191,000
Incurred operating losses		(11,308,000)	(28,478,000)	$ 678,000
Asset impairment charges		0	0	0
Impairment charges of tradename		0
Customer Relationships [Member]
Intangible Assets [Line Items]
Accumulated amortization		2,100,000	1,800,000
Remaining amortization expense for the fiscal year		301,000
Remaining amortization expense for the second fiscal year		301,000
Remaining amortization expense for the third fiscal year		279,000
Remaining amortization expense for the fourth fiscal year		52,000
Remaining amortization expense for the fifth fiscal year		51,000
Remaining amortization expense for the fiscal year thereafter		$ 51,000
Weighted average remaining amortization period		3 years 9 months 18 days
Finite-lived intangible assets, net		$ 1,035,000	1,335,000	1,636,000	$ 1,937,000
Customer Relationships [Member] | Minimum [Member]
Intangible Assets [Line Items]
Useful life		9 years
Customer Relationships [Member] | Maximum [Member]
Intangible Assets [Line Items]
Useful life		17 years
Non-Compete Agreement [Member]
Intangible Assets [Line Items]
Useful life		15 years
Accumulated amortization		$ 1,700,000	1,600,000
Remaining amortization expense for the fiscal year		76,000
Remaining amortization expense for the second fiscal year		76,000
Remaining amortization expense for the third fiscal year		76,000
Remaining amortization expense for the fourth fiscal year		$ 73,000
Weighted average remaining amortization period		4 years
Finite-lived intangible assets, net		$ 301,000	$ 377,000	$ 452,000	$ 527,000
Read Window Products, LLC [Member]
Intangible Assets [Line Items]
Impairment charge		0
Carrying amount of asset group, net		1,800,000
Read Window Products, LLC [Member] | Customer Relationships [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net		728,000
Read Window Products, LLC [Member] | Property, Plant and Equipment [Member]
Intangible Assets [Line Items]
Property, plant and equipment, net		390,000
Read Window Products, LLC [Member] | Right Of Use Assets [Member]
Intangible Assets [Line Items]
Right of use assets		725,000
Mattress Asset Group [Member]
Intangible Assets [Line Items]
Impairment charge		0
Carrying amount of asset group, net		33,700,000
Mattress Asset Group [Member] | Property, Plant and Equipment [Member]
Intangible Assets [Line Items]
Property, plant and equipment, net		31,500,000
Mattress Asset Group [Member] | Right Of Use Assets [Member]
Intangible Assets [Line Items]
Right of use assets		1,600,000
Mattress Asset Group [Member] | Mattress Fabrics [Member]
Intangible Assets [Line Items]
Incurred operating losses	$ 22,600,000
Mattress Asset Group [Member] | Mattress Fabrics [Member] | Customer Relationships [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net		306,000
Mattress Asset Group [Member] | Mattress Fabrics [Member] | Non-Compete Agreement [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net		$ 301,000

Intangible Assets - Summary o_2

Intangible Assets - Summary of Change in Carrying Amount of Finite-Lived Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Beginning balance	$ 1,335	$ 1,636	$ 1,937
Amortization expense	(300)	(301)	(301)
Ending balance	1,035	1,335	1,636
Non-Compete Agreement [Member]
Finite Lived Intangible Assets [Line Items]
Beginning balance	377	452	527
Amortization expense	(76)	(75)	(75)
Ending balance	$ 301	$ 377	$ 452

Accrued Expenses - Summary of A

Accrued Expenses - Summary of Accrued Expenses (Detail) - USD ($) $ in Thousands	Apr. 28, 2024	Apr. 30, 2023
Payables And Accruals [Abstract]
compensation and related benefits	$ 4,204	$ 5,800
other	2,522	2,733
Accrued expenses	$ 6,726	$ 8,533

Restructuring Activities - Narr

Restructuring Activities - Narrative (Detail) - USD ($)			3 Months Ended	6 Months Ended		9 Months Ended	12 Months Ended				15 Months Ended
		Apr. 29, 2024	Jan. 29, 2023	Apr. 30, 2023	Jan. 29, 2023	Jan. 28, 2024	Apr. 28, 2024		Apr. 30, 2023		Jan. 28, 2024
Restructuring Cost and Reserve [Line Items]
Restructuring expense							$ 636,000	[1]	$ 1,396,000	[2]
Shanghai, China [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense and restructuring related charges					$ 713,000
Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense and restructuring related charges	[3],[4]						676,000		1,494,000
Restructuring expense									51,000
Exit and Disposal Activity [Member] | Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring related charge							40,000		98,000
Exit and Disposal Activity [Member] | CUF Haiti [Member] | Ouanaminthe, Haiti [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense and restructuring related charges				$ 781,000		$ 472,000					$ 1,300,000
Subsequent Event [Member] | Mattress Fabrics Segment and Unallocated Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Reduce unallocated corporate expenses and shared service expenses		$ 1,500,000
Restructuring and related cost, expected cost		8,000,000
Restructuring and related cost, expected cash expenditures		2,500,000
Employee Termination Benefits [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense							307,000		507,000
Employee Termination Benefits [Member] | Subsequent Event [Member] | Mattress Fabrics Segment and Unallocated Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cash expenditures		1,400,000
Loss on Disposal and Markdowns of Inventory [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring related charge							$ 40,000		98,000
Lease Termination Costs [Member] | CUF Haiti [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense			$ 434,000
Lease Termination Costs [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense									481,000
Other Associated Costs [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense									$ 51,000
Expected Ongoing Operating Losses, Other Exit and Disposal Expenses [Member] | Subsequent Event [Member] | Mattress Fabrics Segment and Unallocated Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cash expenditures		1,100,000
Accelerated Depreciation and Losses on Sale of Equipment [Member] | Subsequent Event [Member] | Mattress Fabrics Segment and Unallocated Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected non-cash restructuring charge		2,300,000
Write-downs and Other Inventory Related Adjustments [Member] | Subsequent Event [Member] | Mattress Fabrics Segment and Unallocated Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected non-cash restructuring charge		2,100,000
Accelerated Rent Amortization [Member] | Subsequent Event [Member] | Mattress Fabrics Segment and Unallocated Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected non-cash restructuring charge		$ 650,000
[1] Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs. Of the total $ 1.5 million, $ 1.4 million and $ 98,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 30, 2023. Of the total $ 676,000 , $ 636,000 and $ 40,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 28, 2024.

Restructuring Activities - Summ

Restructuring Activities - Summary of Restructuring Expense and Restructuring Related Charges (Detail) - USD ($)		12 Months Ended
		Apr. 28, 2024		Apr. 30, 2023
Restructuring Cost and Reserve [Line Items]
Restructuring expense		$ 636,000	[1]	$ 1,396,000	[2]
Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense				51,000
Restructuring expense and restructuring related charges	[3],[4]	676,000		1,494,000
Employee Termination Benefits [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense		307,000		507,000
Lease Termination Costs [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense				481,000
Impairment Loss - Leasehold Improvements and Equipment [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense		329,000		357,000
Loss on Disposal and Markdowns of Inventory [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring related charge		$ 40,000		98,000
Other Associated Costs [Member] | Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense				$ 51,000
[1] Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs. Of the total $ 1.5 million, $ 1.4 million and $ 98,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 30, 2023. Of the total $ 676,000 , $ 636,000 and $ 40,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 28, 2024.

Restructuring Activities - Su_2

Restructuring Activities - Summary of Restructuring Expense and Restructuring Related Charges (Parenthetical) (Detail) - USD ($)		12 Months Ended
		Apr. 28, 2024		Apr. 30, 2023
Restructuring Cost and Reserve [Line Items]
Restructuring expense		$ 636,000	[1]	$ 1,396,000	[2]
Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring expense and restructuring related charges	[3],[4]	676,000		1,494,000
Restructuring expense				51,000
Exit and Disposal Activity [Member] | Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring related charge		$ 40,000		$ 98,000
[1] Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs. Of the total $ 1.5 million, $ 1.4 million and $ 98,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 30, 2023. Of the total $ 676,000 , $ 636,000 and $ 40,000 were recorded within restructuring expense and cost of sales, respectively, in the Consolidated Statement of Net Loss for the twelve-month period ending April 28, 2024.

Restructuring Activities - Su_3

Restructuring Activities - Summary of Activity in Accrued Restructuring (Detail) - USD ($)		12 Months Ended
		Apr. 28, 2024		Apr. 30, 2023
Restructuring Cost and Reserve [Line Items]
Expenses incurred		$ 636,000	[1]	$ 1,396,000	[2]
Exit and Disposal Activity [Member]
Restructuring Cost and Reserve [Line Items]
Accrual established in fiscal 2023		307,000		554,000
Expenses incurred				51,000
Payments		(304,000)		(605,000)
Ending balance	[3]	3,000
Exit and Disposal Activity [Member] | Employee Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Accrual established in fiscal 2023		307,000		507,000
Expenses incurred		307,000		507,000
Payments		(304,000)		(507,000)
Ending balance	[3]	$ 3,000
Exit and Disposal Activity [Member] | Lease Termination Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrual established in fiscal 2023				47,000
Expenses incurred				481,000
Payments				(47,000)
Exit and Disposal Activity [Member] | Other Associated Costs [Member]
Restructuring Cost and Reserve [Line Items]
Expenses incurred				51,000
Payments				$ (51,000)
[1] Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs. Accrued restructuring of $ 3,000 was reported within accrued expenses in the Consolidated Balance Sheets for the period ending April 28, 2024.

Restructuring Activities - Su_4

Restructuring Activities - Summary of Activity in Accrued Restructuring (Parenthetical) (Details)	Apr. 28, 2024 USD ($)
Accrued Expenses [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring	$ 3,000

Note Receivable - Narrative (De

Note Receivable - Narrative (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Jan. 29, 2023	Apr. 28, 2024		Apr. 30, 2023		May 01, 2023
Note Receivable [Line Items]
Fair value of note receivable		$ 1,726,000
Restructuring expense		$ 636,000	[1]	$ 1,396,000	[2]
Interest rate		6%
Note receivable		$ 21,138,000		24,778,000
United States [Member]
Note Receivable [Line Items]
Note receivable		1,700,000		1,900,000		$ 2,400,000
Note receivable, short-term		264,000		219,000
Note receivable, long-term		1,500,000		1,700,000
United States [Member] | Interest Income [Member]
Note Receivable [Line Items]
Amortization of unearned interest income		111,000		$ 10,000
CUF Haiti [Member]
Note Receivable [Line Items]
Lease rent advance payment		$ 2,800,000
Lease expiration date		Dec. 31, 2029
Return possession of leased facility		$ 2,400,000
Gross carrying amount of note receivable	$ 2,400,000
Fair value of note receivable	2,000,000
CUF Haiti [Member] | Lease Termination Costs [Member]
Note Receivable [Line Items]
Restructuring expense	$ 434,000
[1] Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs.

Note Receivable - Summary of Re

Note Receivable - Summary of Remaining Future Principal Payments (Details) $ in Thousands	Apr. 28, 2024 USD ($)
Note Receivable [Line Items]
2025	$ 360
2026	360
2027	360
2028	360
2029	360
Thereafter	240
Undiscounted value of note receivable	2,040
Less: unearned interest income	(314)
Present value of note receivable	$ 1,726

Lines of Credit - Narrative (De

Lines of Credit - Narrative (Detail)			12 Months Ended
	Mar. 20, 2024 CNY (¥)	Jan. 19, 2023 USD ($)	Apr. 28, 2024 USD ($)	Apr. 30, 2023 USD ($)	May 01, 2022 USD ($)	Apr. 28, 2024 CNY (¥)	Apr. 28, 2023 USD ($)
Revolving Credit Facility [Member] | United States [Member]
Line Of Credit Facility [Line Items]
Applicable interest rate at end of period			6.81%	6.30%		6.81%
Reference rate on which the interest rate is based			SOFR
Line of credit facility, available borrowing			$ 18,500,000
Letters of credit, outstanding amount			535,000	$ 275,000
Outstanding amount			0	0
Interest paid during the year			$ 11,000	$ 8,000	$ 10,000
Revolving Credit Facility [Member] | United States [Member] | ABL Credit Agreement [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity		$ 35,000,000
Expiration date		Jan. 19, 2026
Maximum amount of letters of credit		$ 1,000,000
Line of credit facility, accounts receivable, borrowing base percentage		85%
Line of credit facility, borrowing base percentage of eligible inventory value		65%
Line of credit facility, borrowing base percentage of net-orderly-liquidation value of eligible inventory value		85%
Line of credit facility, borrowing base percentage of eligible in-transit inventory value		65%
Line of credit facility, borrowing base percentage of net-orderly-liquidation value of eligible in-transit inventory value		85%
Line of credit facility, borrowing base eligible in-transit inventory value		$ 5,000,000
Line of credit facility, borrowing base percentage of eligible raw material inventory value		65%
Line of credit facility, borrowing base percentage of net-orderly-liquidation value of eligible raw material inventory value		85%
Line of credit stated amount to determine borrowing base		$ 22,500,000
Line of credit facility, equal to eligible accounts receivable, borrowing base percent		200%
Line of credit facility, commitment fee percentage		37.50%
Annual servicing fee		$ 12,000
Debt instrument, interest rate terms			The ABL Facility permits both base rate borrowings and borrowings based upon daily simple SOFR (the secured overnight financing rate administered by the Federal Reserve Bank of New York (or its successor)). Borrowings under the ABL Facility bear interest at an annual rate equal to daily simple SOFR plus 150 basis points (if the average monthly excess availability under the ABL Facility is greater than 50%) or 175 basis points (if the average monthly excess availability under the ABL Facility is less than or equal to 50%) or 50 basis points above base rate (if the average monthly excess availability under the ABL Facility is greater than 50%) or 75 basis points above base rate (if the average monthly excess availability under the ABL Facility is less than or equal to 50%), as applicable, with a fee on unutilized commitments at an annual rate of 37.5 basis points and an annual servicing fee of $12,000.
Threshold amount to determine excess borrowing availability		$ 35,000,000
Number of consecutive days in which if no event of default occurs, the compliance period ends		60 days
Line of credit facility, fixed charge ratio		1.1
Revolving Credit Facility [Member] | United States [Member] | Minimum [Member] | ABL Credit Agreement [Member]
Line Of Credit Facility [Line Items]
Line of credit facility, excess borrowing ability		$ 7,000,000
Line of credit facility, covenant, excess borrowing availability		$ 5,250,000
Revolving Credit Facility [Member] | United States [Member] | Minimum [Member] | Secured Overnight Financing Rate (SOFR) [Member] | ABL Credit Agreement [Member]
Line Of Credit Facility [Line Items]
Debt instrument, basis spread on interest rate		150%
Revolving Credit Facility [Member] | United States [Member] | Minimum [Member] | Base Rate [Member] | ABL Credit Agreement [Member]
Line Of Credit Facility [Line Items]
Debt instrument, basis spread on interest rate		50%
Revolving Credit Facility [Member] | United States [Member] | Maximum [Member] | ABL Credit Agreement [Member]
Line Of Credit Facility [Line Items]
Line of credit facility, excess borrowing ability		$ 7,000,000
Line of credit facility, covenant, excess borrowing availability		$ 5,250,000
Revolving Credit Facility [Member] | United States [Member] | Maximum [Member] | Secured Overnight Financing Rate (SOFR) [Member] | ABL Credit Agreement [Member]
Line Of Credit Facility [Line Items]
Debt instrument, basis spread on interest rate		175%
Revolving Credit Facility [Member] | United States [Member] | Maximum [Member] | Base Rate [Member] | ABL Credit Agreement [Member]
Line Of Credit Facility [Line Items]
Debt instrument, basis spread on interest rate		75%
Revolving Credit Facility [Member] | United States [Member] | Letters of Credit [Member]
Line Of Credit Facility [Line Items]
Remaining letters of credit			$ 465,000
Revolving Credit Facility [Member] | China [Member]
Line Of Credit Facility [Line Items]
Applicable interest rate at end of period			(2.95%)			(2.95%)
Revolving credit agreements [Member] | United States [Member]
Line Of Credit Facility [Line Items]
Expiration date	Apr. 26, 2024
Revolving credit agreements [Member] | China [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity	¥ 1,000,000		$ 4,000,000			¥ 29,000,000
Outstanding amount			0
Revolving credit agreements [Member] | China [Member] | Bank Of China [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity			$ 4,800,000			¥ 35,000,000
Expiration date			Oct. 24, 2024
Interest rate description			Interest charged under this agreement is based on an interest rate determined by the Chinese government at the time of borrowing
Revolving credit agreements [Member] | China [Member] | Chinese Yuan Renminbi [Member]
Line Of Credit Facility [Line Items]
Outstanding amount			$ 0				$ 0
Revolving credit agreements [Member] | China [Member] | Credit Agreement Expires March 7, 2025 [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity | ¥	9,600,000
Revolving credit agreements [Member] | China [Member] | Credit Agreement Expires March 8, 2025 [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity | ¥	9,700,000
Revolving credit agreements [Member] | China [Member] | Credit Agreement Expires March 9, 2025 [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity | ¥	¥ 9,700,000
Revolving credit agreements [Member] | China [Member] | Base Rate [Member]
Line Of Credit Facility [Line Items]
Debt instrument, basis spread on interest rate	50%

Income Taxes - Allocation of In

Income Taxes - Allocation of Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Tax Disclosure [Abstract]
(loss) income from continuing operations	$ 3,049	$ 3,130	$ 2,886

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
current
federal	$ 0	$ 0	$ 0
state	0	1	2
foreign	2,584	3,053	2,156
uncertain income tax positions	78	78	37
current income tax expense	2,662	3,132	2,195
deferred
federal	1,342	(1,591)	1,121
state	63	(66)	47
undistributed earnings – foreign subsidiaries	627	628	76
U.S. federal & state carryforwards and credits	(4,734)	(5,162)	(971)
uncertain income tax positions	0	0	(380)
foreign	(240)	(629)	615
valuation allowance	3,329	6,818	183
deferred income tax expense	387	(2)	691
income tax expense	$ 3,049	$ 3,130	$ 2,886

Income Taxes - (Loss) Income be

Income Taxes - (Loss) Income before Income Taxes Related to Foreign and U.S. Operations (Detail) - USD ($)	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Taxes [Line Items]
income (loss) before income taxes, foreign	$ 7,844,000	$ 5,095,000	$ 7,320,000
loss before income taxes	(10,770,000)	(28,390,000)	(325,000)
China [Member]
Income Taxes [Line Items]
income (loss) before income taxes, foreign	9,091,000	7,062,000	6,998,000
Canada [Member]
Income Taxes [Line Items]
income (loss) before income taxes, foreign	902,000	1,516,000	1,302,000
Haiti [Member]
Income Taxes [Line Items]
income (loss) before income taxes, foreign	(2,127,000)	(3,483,000)	(980,000)
Vietnam [Member]
Income Taxes [Line Items]
income (loss) before income taxes, foreign	(22,000)	0	0
United States [Member]
Income Taxes [Line Items]
income (loss) before income taxes, domestic	(18,614,000)	(33,485,000)	(7,645,000)
loss before income taxes	$ (18,600,000)	$ (33,500,000)	$ (7,600,000)

Income Taxes - Differences Betw

Income Taxes - Differences Between Income Tax Expense from Continuing Operations at Federal Income Tax Rate and Effective Income Tax Rate (Detail)		12 Months Ended
		Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Tax Disclosure [Abstract]
U.S. federal income tax rate		21%	21%	21%
valuation allowance		(30.90%)	(24.00%)	(56.30%)
global intangible low taxed income tax (GILTI) (1)	[1]	0%	0%	(540.90%)
foreign tax rate differential		(4.70%)	(4.00%)	(206.20%)
income tax effects of Chinese foreign exchange gains and losses		(3.60%)	(0.90%)	(20.60%)
withholding taxes associated with foreign tax jurisdictions		(6.50%)	(2.40%)	(172.80%)
uncertain income tax positions		(0.70%)	(0.30%)	105.40%
U.S. state income taxes		0.80%	0.60%	21.50%
stock-based compensation		(1.80%)	(0.30%)	(3.30%)
other (4)	[2]	(1.90%)	(0.70%)	(35.80%)
consolidated effective income tax rate (1) (2) (3)	[3],[4],[5]	(28.30%)	(11.00%)	(888.00%)
[1] See the below section titled "GILTI" for further details for the GILTI tax incurred during fiscal 2022. “Other” for all periods presented represents miscellaneous adjustments that pertain to U.S. permanent differences such as meals and entertainment and income tax provision to return adjustments. During fiscal 2023, we incurred a significantly higher consolidated pre-tax loss totaling $( 28.4 ) million, compared with a much lower consolidated pre-tax loss totaling $( 325,000 ) during fiscal 2022. As a result, the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements were more pronounced for fiscal 2022, compared with fiscal 2023. During fiscal 2024, we incurred a significantly lower consolidated pre-tax loss of $( 10.8 ) million, compared with a significantly higher pre-tax loss of $( 28.4 ) million incurred during fiscal 2023. As a result, the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements were more pronounced during fiscal 2024 compared with fiscal 2023. Our negative consolidated effective income tax rates during fiscal 2024, 2023, and 2022, were caused by the mix of earnings between our U.S. operations and foreign subsidiaries, as our taxable income stems from our operations located in China and Canada, which have higher income tax rates than the U.S. In addition, we applied a full valuation allowance against our U.S. deferred income tax assets during fiscal 2024, 2023, and 2022, respectively. Consequently, an income tax benefit was not recognized for the pre-tax losses associated with our U.S. operations totaling $( 18.6 ) million, $( 33.5 ) million, and $( 7.6 ) million that were incurred during fiscal 2024, 2023, and 2022, respectively.

Income Taxes - Differences Be_2

Income Taxes - Differences Between Income Tax Expense from Continuing Operations at Federal Income Tax Rate and Effective Income Tax Rate (Parenthetical) (Details) - USD ($)	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Taxes [Line Items]
Pre-tax income (loss)	$ (10,770,000)	$ (28,390,000)	$ (325,000)
United States [Member]
Income Taxes [Line Items]
Pre-tax income (loss)	$ (18,600,000)	$ (33,500,000)	$ (7,600,000)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Detail) - USD ($)		Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	May 02, 2021
deferred tax assets:
accounts receivable		$ 195,000	$ 297,000
inventories		1,972,000	3,277,000
compensation		2,152,000	2,676,000
liabilities and other		8,000	5,000
intangible assets and goodwill		349,000	395,000
property, plant, and equipment (1)	[1]	171,000	179,000
operating lease liability		693,000	781,000
foreign income tax credits - U.S.		783,000	783,000
loss carryforwards – U.S.		18,344,000	13,564,000
valuation allowance - U.S.		(22,004,000)	(18,675,000)	$ (11,857,000)	$ (11,674,000)
total deferred tax assets		2,663,000	3,282,000
deferred tax liabilities:
undistributed earnings on foreign subsidiaries		(4,840,000)	(4,213,000)
property, plant and equipment (2)	[2]	(2,694,000)	(3,450,000)
right of use assets		(851,000)	(964,000)
other		(139,000)	(129,000)
total deferred tax liabilities		(8,524,000)	(8,756,000)
Net deferred liabilities		$ (5,861,000)	$ (5,474,000)
[1] Pertains to the company’s operations located in China. Pertains to the company’s operations located in the U.S. and Canada.

Income Taxes - Deferred Income

Income Taxes - Deferred Income Taxes - Narrative (Detail) - USD ($)	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023
Income Taxes [Line Items]
foreign income tax credits - U.S.	$ 783,000	$ 783,000
U.S. foreign income tax credits, expiration period	10 years
U.S. Federal Tax Authorities [Member]
Income Taxes [Line Items]
Operating Loss Carryforwards	$ 69,600,000
Operating loss carryforwards, related future tax benefits	14,600,000
U.S. State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Operating Loss Carryforwards	31,700,000
Operating loss carryforwards, related future tax benefits	$ 1,300,000
U.S. State and Local Jurisdiction [Member] | Earliest Tax Year [Member]
Income Taxes [Line Items]
Operating Loss Carry forwards Expiration Year	2025
U.S. State and Local Jurisdiction [Member] | Latest Tax Year [Member]
Income Taxes [Line Items]
Operating Loss Carry forwards Expiration Year	2045
U.S. Foreign [Member] | Earliest Tax Year [Member]
Income Taxes [Line Items]
Operating Loss Carry forwards Expiration Year	2026
U.S. Foreign [Member] | Latest Tax Year [Member]
Income Taxes [Line Items]
Operating Loss Carry forwards Expiration Year	2028

Income Taxes - GILTI - Narrativ

Income Taxes - GILTI - Narrative (Detail) - USD ($) $ in Thousands		12 Months Ended
		Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Taxes [Line Items]
U.S. federal income tax rate		21%	21%	21%
Income tax charge (Benefit)		$ 3,049	$ 3,130	$ 2,886
Effective income tax rate	[1],[2],[3]	(28.30%)	(11.00%)	(888.00%)
GILTI [Member] | China [Member]
Income Taxes [Line Items]
Minimum effective income tax rate required to meet the high-tax exception provision				18.90%
Income tax charge (Benefit)				$ 1,800
GILTI [Member] | China [Member] | Valuation Allowance, Net Deferred Tax Assets [Member]
Income Taxes [Line Items]
Income tax charge (Benefit)				$ (1,800)
GILTI [Member] | Canada [Member]
Income Taxes [Line Items]
Minimum effective income tax rate required to meet the high-tax exception provision				18.90%
GILTI [Member] | Haiti [Member]
Income Taxes [Line Items]
Minimum effective income tax rate required to meet the high-tax exception provision				18.90%
Effective income tax rate				0%
GILTI [Member] | Haiti [Member] | Economic Zone
Income Taxes [Line Items]
Effective income tax rate				0%
Income tax rate exemption for available period				first fifteen years
Income tax rate exemption for remaining period				8 years
[1] During fiscal 2023, we incurred a significantly higher consolidated pre-tax loss totaling $( 28.4 ) million, compared with a much lower consolidated pre-tax loss totaling $( 325,000 ) during fiscal 2022. As a result, the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements were more pronounced for fiscal 2022, compared with fiscal 2023. During fiscal 2024, we incurred a significantly lower consolidated pre-tax loss of $( 10.8 ) million, compared with a significantly higher pre-tax loss of $( 28.4 ) million incurred during fiscal 2023. As a result, the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements were more pronounced during fiscal 2024 compared with fiscal 2023. Our negative consolidated effective income tax rates during fiscal 2024, 2023, and 2022, were caused by the mix of earnings between our U.S. operations and foreign subsidiaries, as our taxable income stems from our operations located in China and Canada, which have higher income tax rates than the U.S. In addition, we applied a full valuation allowance against our U.S. deferred income tax assets during fiscal 2024, 2023, and 2022, respectively. Consequently, an income tax benefit was not recognized for the pre-tax losses associated with our U.S. operations totaling $( 18.6 ) million, $( 33.5 ) million, and $( 7.6 ) million that were incurred during fiscal 2024, 2023, and 2022, respectively.

Income Taxes - Deferred Incom_2

Income Taxes - Deferred Income Taxes - Valuation Allowance - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Taxes [Line Items]
Income tax charge	$ 3,049	$ 3,130	$ 2,886

Income Taxes - Summary of Valua

Income Taxes - Summary of Valuation Allowances Against U.S. Net Deferred Income Tax Assets (Detail) - USD ($) $ in Thousands	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	May 02, 2021
Valuation Allowance [Line Items]
Valuation allowance	$ 22,004	$ 18,675	$ 11,857	$ 11,674
U.S. Capital Loss Carry Forwards and Credits [Member]
Valuation Allowance [Line Items]
Valuation allowance	2,330	2,330
U.S. Federal and State [Member] | Deferred Income Tax Assets [Member]
Valuation Allowance [Line Items]
Valuation allowance	$ 19,674	$ 16,345

Income Taxes - Summary of Chang

Income Taxes - Summary of Change in Valuation Allowances Against U.S. Net Deferred Income Tax Assets (Detail) - USD ($) $ in Thousands		12 Months Ended
		Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Tax Disclosure [Abstract]
beginning balance		$ 18,675	$ 11,857	$ 11,674
change in valuation allowance associated with current year earnings		3,318	7,252	1,640
change in estimate during current year	[1]	11	(434)	(1,457)
ending balance		$ 22,004	$ 18,675	$ 11,857
[1] Amounts represent changes in our U.S.net deferred income tax asset balances during the current year that pertain to (i) income tax provision to return adjustments; (ii) changes in estimates of our U.S. effective income tax rate that pertain to U.S. state income tax rates and apportionment percentages, (iii) recognition of an uncertain income tax position due to expiration of statute of limitations; (iv) expiration of certain U.S. state loss carryforwards; and (v) other immaterial items.

Income Taxes - Deferred Incom_3

Income Taxes - Deferred Income Taxes - Undistributed Earnings from Foreign Subsidiaries - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	May 01, 2022	Apr. 30, 2023
Income Tax Disclosure [Abstract]
Dividends received deduction percentage for earnings and profits received from foreign corporation	100%	100%
Dividends received deduction, foreign corporation ownership percentage	10%	10%
Deferred tax liability, undistributed earnings from foreign subsidiaries	$ 4,840		$ 4,213

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Tax Disclosure [Abstract]
beginning balance	$ 1,179	$ 1,101	$ 1,444
increases from prior period tax positions	197	175	114
decreases from prior period tax positions	(118)	(97)	(77)
lapse of applicable statute of limitations			(380)
ending balance	$ 1,258	$ 1,179	$ 1,101

Income Taxes - Uncertainty in I

Income Taxes - Uncertainty in Income Taxes - Narrative (Detail) - USD ($)	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	May 02, 2021
Income Taxes [Line Items]
Unrecognized tax benefits	$ 1,258,000	$ 1,179,000	$ 1,101,000	$ 1,444,000
Unrecognized tax benefits that would favorably impact effective income tax expense if recognized	1,300,000	1,200,000
Gross amount of interest and penalties due to unrecognized tax benefits	$ 281,000	$ 239,000

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Taxes Paid (Refunded) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Income Taxes [Line Items]
Total income tax payments, net	$ 3,284	$ 2,324	$ 3,100
Domestic Tax Authority | United States [Member]
Income Taxes [Line Items]
United States Transition Tax Payment	499	265	266
Foreign Tax Authority | China [Member]
Income Taxes [Line Items]
Total income tax payments, net	2,317	1,831	2,036
China - Withholding Taxes Associated with Earnings and Profits Distribution to U.S. Parent	0		487
Foreign Tax Authority | Canada [Member]
Income Taxes [Line Items]
Total income tax payments, net	$ 468	$ 228	$ 311

Leases, Commitments and Conti_3

Leases, Commitments and Contingencies - Lessee Operating Lease Right of Use Assets and Liabilities (Detail) - USD ($) $ in Thousands	Apr. 28, 2024	Apr. 30, 2023
Assets And Liabilities Lessee [Abstract]
Right of use assets	$ 6,203	$ 8,191
Operating lease liability - current	2,061	2,640
Operating lease liability - noncurrent	$ 2,422	$ 3,612

Leases, Commitments and Conti_4

Leases, Commitments and Contingencies - Operating Leases of Lessee Disclosure (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Lessee Disclosure [Abstract]
Operating lease liability payments	$ 2,663	$ 2,497	$ 2,954
Right of use assets exchanged for lease liabilities	$ 978	$ 731	$ 3,762

Leases, Commitments and Conti_5

Leases, Commitments and Contingencies - Narrative (Detail)		12 Months Ended
	Mar. 23, 2023 ft²	Apr. 28, 2024 USD ($)	Apr. 30, 2023 USD ($)	May 01, 2022 USD ($)
Leases and Commitments and Contingencies Disclosure [Line Items]
Area of facility | ft²	63,522
leasehold improvements		$ 2,388,000	$ 2,368,000
Accounts payable for capital expenditures		343,000	56,000
Mattress Fabrics [Member]
Leases and Commitments and Contingencies Disclosure [Line Items]
Rental payments			123,000	$ 148,000
leasehold improvements			67,000
Mattress Fabrics [Member] | Capital Addition Purchase Commitments [Member]
Leases and Commitments and Contingencies Disclosure [Line Items]
Open purchase commitments for equipment		679,000
Continuing Operation [Member]
Leases and Commitments and Contingencies Disclosure [Line Items]
Operating lease costs		3,100,000	3,600,000	3,900,000
Short-term lease costs		$ 34,000	$ 44,000	$ 68,000

Leases, Commitments and Conti_6

Leases, Commitments and Contingencies - Weighted Average Lease Term and Discount Rate (Detail)	Apr. 28, 2024	Apr. 30, 2023
Lessee Disclosure [Abstract]
Weighted average lease term	3 years 9 months 7 days	3 years 10 months 13 days
Weighted average discount rate	3.71%	3.58%

Leases, Commitments and Conti_7

Leases, Commitments and Contingencies - Lessee Operating Lease Liability Maturity (Detail) $ in Thousands	Apr. 28, 2024 USD ($)
Lessee Disclosure [Abstract]
2025	$ 2,125
2026	945
2027	608
2028	225
2029	227
Thereafter	577
Total	4,707
Less: interest	(224)
Present value of lease liabilities	$ 4,483

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Detail) - USD ($)		12 Months Ended
	Sep. 27, 2023	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	Sep. 16, 2015
Time Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized compensation cost		$ 876,000
Weighted average period over which unrecognized compensation cost is expected to be recognized		1 year 7 months 6 days
Fair value of units expected to vest		$ 1,400,000
Selling, General and Administrative Expenses [Member] | Time Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		823,000	$ 808,000	$ 893,000
Selling, General and Administrative Expenses [Member] | Performance Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		8,000	2,000	(81,000)
Selling, General and Administrative Expenses [Member] | Common Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 84,000	$ 335,000	$ 321,000
2015 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock authorized for issuance					1,200,000
Amended and Restated Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock authorized for issuance additional	960,000
Number of shares available for future equity based grants		976,008

Stock-Based Compensation - Time

Stock-Based Compensation - Time Based Restricted Stock Unit Activity (Detail) - Time Vested Restricted Stock Awards [Member] - shares		12 Months Ended
		Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
outstanding at beginning of year		285,826	210,284	174,295
granted		174,753	119,687	37,991
vested	[1]	(151,652)	(32,799)
forfeited			(11,346)	(2,002)
outstanding at end of year		308,927	285,826	210,284
[1] During fiscal 2024, time-based restricted stock units totaling 151,652 vested at a fair value of $ 857,000 , or $ 5.65 per share. During fiscal 2023, time-based restricted stock units totaling 32,799 vested at a fair value of $ 167,000 , or $ 5.10 per share.

Stock-Based Compensation - Ti_2

Stock-Based Compensation - Time Based Restricted Stock Unit Activity (Parenthetical) (Details) - Time Vested Restricted Stock Awards [Member] - USD ($)		12 Months Ended
		Apr. 28, 2024	Apr. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
vested	[1]	(151,652)	(32,799)
Fair value		$ 857,000	$ 167,000
Price per share		$ 5.65	$ 5.1
[1] During fiscal 2024, time-based restricted stock units totaling 151,652 vested at a fair value of $ 857,000 , or $ 5.65 per share. During fiscal 2023, time-based restricted stock units totaling 32,799 vested at a fair value of $ 167,000 , or $ 5.10 per share.

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Grants of Time-Based Restricted Stock Unit Awards Associated with Key Member of Management (Detail) - Time-Based Restricted Stock Units [Member] - $ / shares							12 Months Ended
		Jan. 08, 2024	Sep. 28, 2023	Sep. 06, 2022	Aug. 10, 2022	Jul. 22, 2021	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded							174,753	119,687	37,991
Senior Executives and Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1]	14,758	100,068	25,114	78,228	30,835
Price Per Share	[1],[2]	$ 5.61	$ 5.59	$ 4.58	$ 5.06	$ 14.75
Vesting Period	[1]	31 months	34 months		3 years	3 years
Outside Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[3]		59,928
Price Per Share	[2],[3]		$ 5.59
Vesting Period	[3]		1 year
Minimum [Member] | Senior Executives and Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting Period	[1]			2 years
Maximum [Member] | Senior Executives and Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting Period	[1]			3 years
[1] Time-based restricted stock units awarded to senior executives and key employees. Price per share represents the closing price of our common stock on the date the respective award was granted. Time-based restricted stock units award to outside directors.

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Assumptions Used to Determine Fair Value of Performance Based Restricted Stock Units (Detail) - Performance Based Restricted Stock Units [Member] - Senior Executives [Member] - $ / shares	Jan. 08, 2024	Sep. 28, 2023	Aug. 10, 2022	Jul. 22, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing price of our common stock	$ 5.61	$ 5.59	$ 5.06	$ 14.75
Expected volatility of our common stock	33.50%	37.30%	48.20%	54.20%
Risk-free interest rate	4.30%	4.90%	3.13%	0.33%
Dividend yield	0%	0%	0%	3%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility of peer companies	33.70%	35.70%	41.60%	45.70%
Correlation coefficient of peer companies	0.01%	0.01%	0.05%	0.03%
Maximum [ Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility of peer companies	102.60%	91.50%	105.10%	101.50%
Correlation coefficient of peer companies	0.21%	0.21%	0.23%	0.35%

Stock-Based Compensation - Su_3

Stock-Based Compensation - Summary of Grants of Performance-Based Restricted Stock Units Associated with Senior Executives and Key Employees (Detail) - Performance Based Restricted Stock Units [Member] - $ / shares		Jan. 08, 2024		Sep. 28, 2023		Aug. 10, 2022		Jul. 22, 2021
Senior Executives [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1],[2]	24,597		202,900		172,992		122,476
Restricted Stock Units Expected to Vest	[2],[3]	9,164
Price Per Share	[2]	$ 6.23	[4]	$ 6.43	[5]	$ 5.77	[6]	$ 15.93	[7]
Vesting Period	[2]	31 months		34 months		3 years		3 years
Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1],[8]							20,500
Price Per Share	[8],[9]							$ 14.75
Vesting Period	[8]							3 years
[1] Amounts represent the maximum number of common stock shares that could be earned if certain performance targets are met as defined in the related restricted stock unit award agreements as of the date of grant. Performance-based restricted stock units awarded to certain senior executives. Compensation cost is based on an assessment each reporting period to determine the probability of whether or not certain performance targets will be met and how many shares are expected to be earned as of the end of the vesting period. These amounts represent the number of shares that are expected to vest as of April 28, 2024. Price per share represents the fair market value per share ($ 1.11 per $1, or an increase of $ 0.62 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.61 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on January 8, 2024. Price per share represents the fair market value per share ($ 1.15 per $1, or an increase of $ 0.84 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.59 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on September 28, 2023. Price per share represents the fair market value per share ($ 1.14 per $1, or an increase of $ 0.71 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 5.06 ) for the performance-based component of the performance-based restricted stock units granted to senior executives on August 10, 2022. Price per share represents the fair market value per share ($ 1.08 per $1, or an increase of $ 1.18 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($ 14.75 ) for the performance-based component of the performance-based restricted stock units granted to certain senior executives on July 22, 2021. Performance-based restricted stock units awarded to key employees. Price per share represents the closing price of our common stock on the date of grant.

Stock-Based Compensation - Su_4

Stock-Based Compensation - Summary of Grants of Performance Based Restricted Stock Units Associated with Senior Executives and Key Employees (Parenthetical) (Detail) - Performance Based Restricted Stock Units [Member] - Senior Executives [Member] - $ / shares	Jan. 08, 2024	Sep. 28, 2023	Aug. 10, 2022	Jul. 22, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing price of common stock	$ 5.61	$ 5.59	$ 5.06	$ 14.75
Fair value multiple to closing price per share	1.11	1.15	1.14	1.08
Fair value adjustment to closing price of common stock, per share	0.62	0.84	0.71	1.18
Closing price of common stock	$ 5.61	$ 5.59	$ 5.06	$ 14.75

Stock-Based Compensation - Su_5

Stock-Based Compensation - Summary of Vested Performance Based Restricted Stock Units (Detail) - Performance Based Restricted Stock Units [Member] - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Apr. 30, 2023	May 01, 2022
Senior Executives [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance-Based Restricted Stock Units Vested	[1]	545	5,051
Weighted Average Fair Value	[1],[2]	$ 3	$ 87
Price Per Share	[1],[3]	$ 5.1	$ 17.14
Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance-Based Restricted Stock Units Vested	[4]	437	5,812
Weighted Average Fair Value	[2],[4]	$ 2	$ 100
Price Per Share	[3],[4]	$ 5.1	$ 17.14
[1] Performance-based restricted stock units vested for senior executives. Dollar amounts are in thousands. Price per share is derived from the closing prices of our common stock on the dates the respective performance-based restricted stock units vested. Performance-based restricted stock units vested for key employees.

Stock-Based Compensation - Su_6

Stock-Based Compensation - Summary of Grants of Common Stock to Outside Directors (Detail) - Common Stock Awards [Member] - Outside Directors [Member] - Immediate Vesting [Member] - $ / shares		1 Months Ended		4 Months Ended		7 Months Ended		10 Months Ended
		Apr. 30, 2023	May 01, 2022	Apr. 30, 2023	May 01, 2022	Apr. 30, 2023	May 01, 2022	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock Awarded		15,832	10,562	17,819	8,357	18,326	6,426	16,616	19,753	4,312
Price Per Share	[1]	$ 5.29	$ 7.93	$ 4.7	$ 10.02	$ 4.57	$ 13.03	$ 5.04	$ 4.24	$ 16.24
[1] Price per share represents closing price of our common stock on the date of grant.

Fair Value - Recurring Basis (D

Fair Value - Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Apr. 28, 2024	Apr. 30, 2023
U.S. Government Money Market Fund [Member]
Assets:
Investments at fair value	$ 6,910	$ 7,649
Growth Allocation Mutual Funds [Member]
Assets:
Investments at fair value	691	528
Moderate Allocation Mutual Fund [Member]
Assets:
Investments at fair value	46	86
Other [Member]
Assets:
Investments at fair value	358	208
Quoted prices in active markets for identical assets - Level 1 [Member] | U.S. Government Money Market Fund [Member]
Assets:
Investments at fair value	6,910	7,649
Quoted prices in active markets for identical assets - Level 1 [Member] | Growth Allocation Mutual Funds [Member]
Assets:
Investments at fair value	691	528
Quoted prices in active markets for identical assets - Level 1 [Member] | Moderate Allocation Mutual Fund [Member]
Assets:
Investments at fair value	46	86
Quoted prices in active markets for identical assets - Level 1 [Member] | Other [Member]
Assets:
Investments at fair value	$ 358	$ 208

Fair Value - Narrative (Detail)

Fair Value - Narrative (Detail) $ in Millions	Jan. 29, 2023 USD ($)
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value of right of use assets held for sale	$ 2

Net Loss Per Share - Schedule o

Net Loss Per Share - Schedule of Weighted Average Shares Used in the Computation of Basic and Diluted Net Loss Per Share (Detail) - shares shares in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Earnings Per Share [Abstract]
weighted-average common shares outstanding, basic	12,432	12,283	12,242
weighted-average common shares outstanding, diluted	12,432	12,283	12,242

Net Loss Per Share - Schedule_2

Net Loss Per Share - Schedule of Unvested Common Stock not Included in the Computation of Diluted Net Loss Per Share (Detail) - shares shares in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Earnings Per Share [Abstract]
antidilutive effect from decrease in the price per share of our common stock		25	18
antidilutive effect from net loss incurred during the fiscal year	144	88	86
total unvested shares of common stock not included in computation of diluted net (loss) income per share	144	113	104

Benefit Plans - Narrative (Deta

Benefit Plans - Narrative (Detail) - USD ($)	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Retirement Benefits [Abstract]
Contributions to defined contribution plans	$ 1,200,000	$ 1,200,000	$ 1,300,000
Contributions to nonqualified deferred compensation plan	229,000	215,000	$ 212,000
Deferred compensation	7,800,000	8,200,000
Long-term investments - rabbi trust	$ 8,000,000	$ 8,500,000

Segment Information - Narrative

Segment Information - Narrative (Detail)	12 Months Ended
	Apr. 28, 2024 Customer Segment	Apr. 30, 2023 Customer	May 01, 2022 Customer
Segment Reporting Information [Line Items]
Number of operating segments | Segment	2
Concentration risk, labor subject to collective bargaining arrangements	Hourly employees associated with our manufacturing facility located in Quebec, Canada (approximately 14% of our workforce) are represented by a local unaffiliated union with a collective bargaining agreement that expires on February 1, 2026. On April 29, 2024 (first quarter of fiscal 2025), our board of directors made a decision to gradually discontinue the operations and sale of the company's manufacturing facility located in Quebec, Canada. During this gradual discontinuation of operations, hourly employees will be entitled to compensation and benefits in accordance with the collective bargaining agreement noted above.
Canada [Member]
Segment Reporting Information [Line Items]
Percentage of manufacturing facility workforce	14%
Currency Concentration Risk [Member] | Net Sales [Member] | USD [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	92%	91%	90%
Geographic Concentration Risk [Member] | Net Sales [Member] | International [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	32%	29%	31%
Customer Concentration Risk [Member] | Net Sales [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	12%	15%	13%
Number of major customers	1	1	1
Customer Concentration Risk [Member] | Net Sales [Member] | Mattress Fabrics [Member] | Minimum [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	10%	10%	10%
Number of major customers	0	0	0
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Upholstery Fabrics [Member] | Minimum [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	10%	10%
Number of major customers	0	0
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	10%	10%
Number of major customers	0	0

Segment Information - Internati

Segment Information - International Net Sales (Detail) - USD ($) $ in Thousands		12 Months Ended
		Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales		$ 225,333	$ 234,934	$ 294,839
North America (Excluding USA) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales	[1]	29,357	29,756	39,256
Far East and Asia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales	[2]	36,334	31,339	43,015
All Other Areas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales		6,011	8,032	8,114
International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales		$ 71,702	$ 69,127	$ 90,385
[1] Of this amount, $ 25.1 million, $ 24.9 million, and $ 33.5 million are attributable to shipments to Mexico in fiscal 2024, 2023, and 2022, respectively. Of this amount $ 18.3 million, $ 20.0 million, and $ 26.9 million are attributable to shipments to China in fiscal 2024, 2023, and 2022, respectively.

Segment Information - Interna_2

Segment Information - International Net Sales (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales	$ 225,333	$ 234,934	$ 294,839
Mexico [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales	25,100	24,900	33,500
China [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales	$ 18,300	$ 20,000	$ 26,900

Segment Information - Statement

Segment Information - Statement of Operations for Business Segments (Detail) - USD ($)	12 Months Ended
	Apr. 28, 2024		Apr. 30, 2023		May 01, 2022
Segment Reporting Information [Line Items]
net sales	$ 225,333,000		$ 234,934,000		$ 294,839,000
gross (loss) profit	27,939,000		10,896,000		36,093,000
restructuring related credit (charge)	(40,000)	[1]	(98,000)	[2]
Selling, general and administrative expenses	38,611,000		37,978,000		35,415,000
(loss) income from operations	(11,308,000)		(28,478,000)		678,000
Restructuring expense	(636,000)	[3]	(1,396,000)	[4]
interest expense	(11,000)				(17,000)
interest income	1,174,000		531,000		373,000
other expense	(625,000)		(443,000)		(1,359,000)
loss before income taxes	(10,770,000)		(28,390,000)		(325,000)
Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
net sales	116,370,000		110,995,000		152,159,000
Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
net sales	108,963,000		123,939,000		142,680,000
Business Segments [Member]
Segment Reporting Information [Line Items]
gross (loss) profit	27,979,000		10,994,000		36,093,000
(loss) income from operations	(10,632,000)		(26,984,000)		678,000
Business Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
net sales	116,370,000		110,995,000		152,159,000
gross (loss) profit	6,289,000		(6,739,000)		16,458,000
Selling, general and administrative expenses	13,134,000		11,942,000		12,246,000
(loss) income from operations	(6,845,000)		(18,681,000)		4,212,000
Business Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
net sales	108,963,000		123,939,000		142,680,000
gross (loss) profit	21,690,000		17,733,000		19,635,000
Selling, general and administrative expenses	15,903,000		15,739,000		14,009,000
(loss) income from operations	5,787,000		1,994,000		5,626,000
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
gross (loss) profit	(40,000)	[1]	(98,000)	[2]
Selling, general and administrative expenses	9,574,000		10,297,000		9,160,000
(loss) income from operations	$ (9,574,000)		$ (10,297,000)		$ (9,160,000)
[1] Cost of sales for fiscal 2024 includes a restructuring related charge totaling $ 40,000 , which pertained to markdowns of inventory related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. Cost of sales for fiscal 2023 includes a restructuring related charge totaling $ 98,000 , which pertained to a loss on disposal and markdowns of inventory related to the exit of our cut and sew upholstery fabrics operations located in Shanghai, China. Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs.

Segment Information - Stateme_2

Segment Information - Statement of Operations for Business Segments (Parenthetical) (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 28, 2024	Apr. 28, 2024		Apr. 30, 2023
Segment Reporting Information [Line Items]
Restructuring related credit (charge)		$ (40,000)	[1]	$ (98,000)	[2]
Restructuring expense		636,000	[3]	1,396,000	[4]
Upholstery Fabrics [Member] | Ouanaminthe, Haiti [Member]
Segment Reporting Information [Line Items]
Restructuring related credit (charge)		(40,000)
Upholstery Fabrics [Member] | Ouanaminthe, Haiti [Member] | Employee Termination Benefits [Member]
Segment Reporting Information [Line Items]
Restructuring expense		103,000
Upholstery Fabrics [Member] | Ouanaminthe, Haiti [Member] | Equipment Impairment Charge [Member]
Segment Reporting Information [Line Items]
Restructuring expense		329,000
Upholstery Fabrics [Member] | Shanghai, China [Member]
Segment Reporting Information [Line Items]
Restructuring related credit (charge)				(98,000)
Upholstery Fabrics [Member] | Shanghai, China [Member] | Employee Termination Benefits [Member]
Segment Reporting Information [Line Items]
Restructuring expense	$ 204,000
Upholstery Fabrics [Member] | Shanghai, China and Ouanaminthe, Haiti [Member]
Segment Reporting Information [Line Items]
Restructuring expense		$ 636,000		1,400,000
Restructuring expense, other associated costs				51,000
Upholstery Fabrics [Member] | Shanghai, China and Ouanaminthe, Haiti [Member] | Employee Termination Benefits [Member]
Segment Reporting Information [Line Items]
Restructuring expense				507,000
Upholstery Fabrics [Member] | Shanghai, China and Ouanaminthe, Haiti [Member] | Lease Termination Costs [Member]
Segment Reporting Information [Line Items]
Restructuring expense				481,000
Upholstery Fabrics [Member] | Shanghai, China and Ouanaminthe, Haiti [Member] | Leasehold Improvements Impairment Loss [Member]
Segment Reporting Information [Line Items]
Restructuring expense				$ 357,000
[1] Cost of sales for fiscal 2024 includes a restructuring related charge totaling $ 40,000 , which pertained to markdowns of inventory related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. Cost of sales for fiscal 2023 includes a restructuring related charge totaling $ 98,000 , which pertained to a loss on disposal and markdowns of inventory related to the exit of our cut and sew upholstery fabrics operations located in Shanghai, China. Restructuring expense of $ 636,000 for fiscal 2024 represents impairment charges related to equipment of $ 329,000 and employee termination benefits of $ 103,000 related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti. In addition, during the fourth quarter of fiscal 2024, restructuring expense of $ 204,000 was incurred for employee termination benefits related to the closure of the upholstery fabrics finishing operation located in Shanghai, China. Restructuring expense of $ 1.4 million for fiscal 2023 relates to both our restructuring activities for our cut and sew upholstery fabrics operations located in Shanghai, China, which occurred during the second quarter of fiscal 2023, and located in Ouanaminthe, Haiti, which occurred during the third and fourth quarters of fiscal 2023. Restructuring expense represents employee termination benefits of $ 507,000 , lease termination costs of $ 481,000 , impairment losses totaling $ 357,000 that relate to leasehold improvements and equipment, and $ 51,000 for other associated costs.

Segment Information - Balance S

Segment Information - Balance Sheet Information by Operating Segments (Detail) - USD ($) $ in Thousands		Apr. 28, 2024		Apr. 30, 2023
Segment Reporting Information [Line Items]
Accounts receivable		$ 21,138		$ 24,778
inventory		44,843		45,080
property, plant, and equipment		33,182		36,111
right of use assets		6,203		8,191
total assets		132,054		152,183
cash and cash equivalents		10,012		20,964
short-term investments - rabbi trust		903		1,404
short-term note receivable		264		219
current income taxes receivable		350
other current assets		3,371		3,071
long-term note receivable		1,462		1,726
deferred income taxes		518		480
intangible assets		1,876		2,252
long-term investments - rabbi trust		7,102		7,067
other assets		830		840
Business Segments [Member]
Segment Reporting Information [Line Items]
total assets		102,157		110,204
Business Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Accounts receivable		10,003		12,396
inventory		27,671		25,674
property, plant, and equipment		31,472	[1]	33,749	[2]
right of use assets		1,627	[3]	2,308	[4]
total assets		70,773		74,127
Business Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Accounts receivable		11,135		12,382
inventory		17,172		19,406
property, plant, and equipment		1,125	[5]	1,671	[6]
right of use assets		1,952	[7]	2,618	[8]
total assets		31,384		36,077
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
property, plant, and equipment	[9]	585		691
right of use assets	[10]	2,624		3,265
cash and cash equivalents		10,012		20,964
short-term investments - rabbi trust		903		1,404
short-term note receivable		264		219
current income taxes receivable		350
other current assets		3,371		3,071
long-term note receivable		1,462		1,726
deferred income taxes		518		480
intangible assets		1,876		2,252
long-term investments - rabbi trust		7,102		7,067
other assets		$ 830		$ 840
[1] The $ 31.5 million as of April 28, 2024, represents property, plant, and equipment of $ 21.5 million, $ 9.4 million, and $ 555,000 located in the U.S., Canada, and Haiti, respectively. The $ 33.7 million as of April 30, 2023, represents property, plant, and equipment of $ 22.7 million, $ 10.4 million, and $ 608,000 located in the U.S., Canada, and Haiti, respectively. The $ 1.6 million as of April 28, 2024, represents right of use assets of $ 1.1 million and $ 545,000 located in Haiti and Canada, respectively. The $ 2.3 million as of April 30, 2023, represents right of use assets of $ 1.5 million and $ 776,000 located in Haiti and Canada, respectively. The $ 1.1 million as of April 28, 2024, represents property, plant, and equipment of $ 1.0 million and $ 120,000 located in the U.S. and China, respectively. The $ 1.7 million as of April 30, 2023, represents property, plant, and equipment of $ 974,000 , $ 592,000 , and $ 105,000 located in the U.S., Haiti, and China, respectively. The $ 2.0 million as of April 28, 2024, represents right of use assets of $ 1.3 million and $ 709,000 located in the U.S. and China, respectively. The $ 2.6 million as of April 30, 2023, represents right of use assets of $ 1.5 million and $ 1.1 million located in China and the U.S., respectively. The $ 585,000 as of April 28, 2024, and $ 691,000 as of April 30, 2023, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by both the mattress fabrics and upholstery fabrics segments located in the U.S. The $ 2.6 million as of April 28, 2024, and $ 3.3 million as of April 30, 2023, represent right of use assets associated with unallocated corporate departments and corporate departments shared by both the mattress fabrics and upholstery fabrics segments located in the U.S.

Segment Information - Balance_2

Segment Information - Balance Sheet Information by Operating Segments (Parenthetical) (Detail) - USD ($)		Apr. 28, 2024		Apr. 30, 2023
Segment Reporting Information [Line Items]
Property, plant and equipment		$ 33,182,000		$ 36,111,000
Right of use assets		6,203,000		8,191,000
Business Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		31,472,000	[1]	33,749,000	[2]
Right of use assets		1,627,000	[3]	2,308,000	[4]
Business Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		1,125,000	[5]	1,671,000	[6]
Right of use assets		1,952,000	[7]	2,618,000	[8]
Business Segments [Member] | United States [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		21,500,000		22,700,000
Business Segments [Member] | United States [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		1,000,000		974,000
Right of use assets		1,300,000		1,100,000
Business Segments [Member] | Canada [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		9,400,000		10,400,000
Right of use assets		545,000		776,000
Business Segments [Member] | Haiti [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		555,000		608,000
Right of use assets		1,100,000		1,500,000
Business Segments [Member] | Haiti [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment				592,000
Business Segments [Member] | China [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		120,000		105,000
Right of use assets		709,000		1,500,000
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment	[9]	585,000		691,000
Right of use assets	[10]	2,624,000		3,265,000
Unallocated Corporate [Member] | United States [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		585,000		691,000
Right of use assets		$ 2,600,000		$ 3,300,000
[1] The $ 31.5 million as of April 28, 2024, represents property, plant, and equipment of $ 21.5 million, $ 9.4 million, and $ 555,000 located in the U.S., Canada, and Haiti, respectively. The $ 33.7 million as of April 30, 2023, represents property, plant, and equipment of $ 22.7 million, $ 10.4 million, and $ 608,000 located in the U.S., Canada, and Haiti, respectively. The $ 1.6 million as of April 28, 2024, represents right of use assets of $ 1.1 million and $ 545,000 located in Haiti and Canada, respectively. The $ 2.3 million as of April 30, 2023, represents right of use assets of $ 1.5 million and $ 776,000 located in Haiti and Canada, respectively. The $ 1.1 million as of April 28, 2024, represents property, plant, and equipment of $ 1.0 million and $ 120,000 located in the U.S. and China, respectively. The $ 1.7 million as of April 30, 2023, represents property, plant, and equipment of $ 974,000 , $ 592,000 , and $ 105,000 located in the U.S., Haiti, and China, respectively. The $ 2.0 million as of April 28, 2024, represents right of use assets of $ 1.3 million and $ 709,000 located in the U.S. and China, respectively. The $ 2.6 million as of April 30, 2023, represents right of use assets of $ 1.5 million and $ 1.1 million located in China and the U.S., respectively. The $ 585,000 as of April 28, 2024, and $ 691,000 as of April 30, 2023, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by both the mattress fabrics and upholstery fabrics segments located in the U.S. The $ 2.6 million as of April 28, 2024, and $ 3.3 million as of April 30, 2023, represent right of use assets associated with unallocated corporate departments and corporate departments shared by both the mattress fabrics and upholstery fabrics segments located in the U.S.

Segment Information - Capital E

Segment Information - Capital Expenditures and Depreciation Expense for Operating Segments (Detail) - USD ($) $ in Thousands		12 Months Ended
		Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Segment Reporting Information [Line Items]
Capital expenditures	[1]	$ 4,000	$ 1,689	$ 5,821
Depreciation expense		6,521	6,845	6,994
Business Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Capital expenditures	[1]	3,474	1,125	3,383
Depreciation expense		5,883	6,050	6,200
Business Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Capital expenditures	[1]	271	467	1,032
Depreciation expense		638	795	794
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Capital expenditures	[1]	$ 255	$ 97	$ 1,406
[1] Capital expenditure amounts are stated on an accrual basis. See the Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.

Statutory Reserves - Narrative

Statutory Reserves - Narrative (Detail) - Subisidiary [Member] - China [Member] $ in Millions	12 Months Ended
	Apr. 28, 2024 USD ($)
Statutory Reserves [Line Items]
Percentage of net income required to be transferred to a statutory surplus reserve fund	10%
Maximum required percentage of statutory surplus reserve fund to registered capital	50%
Percentage of statutory surplus reserve fund to registered capital	50%
Statutory surplus reserve fund balance	$ 4
Minimum threshold percentage for statutory surplus reserve fund as percentage of registered capital, below which certain capital transactions are prohibited	25%

Common Stock Repurchase Progr_2

Common Stock Repurchase Program (Detail) - USD ($)	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022	Mar. 31, 2020
Stockholders Equity Note [Line Items]
Cost of common stock repurchase			$ 1,752,000
Common Stock [Member]
Stockholders Equity Note [Line Items]
Common stock repurchased	0	0	121,688
Cost of common stock repurchase			$ 6,000
Remaining authorized repurchase amount	$ 3,200,000
Stock Repurchase Program March 2020 [Member] | Common Stock [Member]
Stockholders Equity Note [Line Items]
Authorization amount for repurchase of common stock				$ 5,000,000

Dividend Program - Narrative (D

Dividend Program - Narrative (Detail) - USD ($)	12 Months Ended
	Apr. 28, 2024	Apr. 30, 2023	May 01, 2022
Dividends [Line Items]
Cash dividends paid			$ 5,511,000
Quarterly Dividend [Member]
Dividends [Line Items]
Cash dividends paid	$ 0	$ 0	$ 5,500,000
Minimum [Member] | Quarterly Dividend [Member]
Dividends [Line Items]
Cash dividend payment, per share			$ 0.11
Maximum [Member] | Quarterly Dividend [Member]
Dividends [Line Items]
Cash dividend payment, per share			$ 0.115