Culp (CULP) 10-K 14 Jul 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2017	Oct. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Apr. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	CFI
Entity Registrant Name	CULP INC
Entity Central Index Key	723,603
Current Fiscal Year End Date	--04-30
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	12,356,631
Entity Public Float		$ 304,910,582

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016
current assets:
cash and cash equivalents	$ 20,795	$ 37,787
short-term investments	2,443	4,359
accounts receivable, net	24,577	23,481
inventories	51,482	46,531
income taxes receivable		155
other current assets	2,894	2,477
total current assets	102,191	114,790
property, plant and equipment, net	51,651	39,973
goodwill	11,462	11,462
deferred income taxes	419	2,319
long-term investments - held-to-maturity	30,945
long-term investments - rabbi trust	5,466	4,025
investment in unconsolidated joint venture	1,106
other assets	2,394	2,573
total assets	205,634	175,142
current liabilities:
accounts payable - trade	29,101	23,994
accounts payable - capital expenditures	4,767	224
accrued expenses	11,947	11,922
income taxes payable	287	180
total current liabilities	46,102	36,320
accounts payable - capital expenditures	1,322
income taxes payable - long-term	467	3,841
deferred income taxes	3,593	1,483
deferred compensation	5,520	4,686
total liabilities	57,004	46,330
commitments and contingencies (notes 10 and 11)
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 12,356,631 at April 30, 2017 and 12,265,489 at May 1, 2016	618	614
capital contributed in excess of par value	47,415	43,795
accumulated earnings	100,601	84,547
accumulated other comprehensive loss	(4)	(144)
total shareholders' equity	148,630	128,812
total liabilities and shareholders' equity	$ 205,634	$ 175,142

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 30, 2017	May 01, 2016
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	12,356,631	12,265,489
Common stock, outstanding	12,356,631	12,265,489

CONSOLIDATED STATEMENTS OF NET

CONSOLIDATED STATEMENTS OF NET INCOME - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
Income Statement [Abstract]
net sales	$ 77,350	$ 76,169	$ 75,343	$ 80,682	$ 77,253	$ 78,466	$ 76,956	$ 80,185	$ 309,544	$ 312,860	$ 310,166
cost of sales	60,194	59,410	58,442	62,263	60,640	61,903	61,223	63,983	240,309	247,749	254,599
gross profit	17,156	16,759	16,901	18,419	16,613	16,563	15,733	16,202	69,235	65,111	55,567
selling, general and administrative expenses	9,986	9,824	9,602	9,746	9,261	9,337	9,433	8,741	39,157	36,773	32,778
income from operations	7,170	6,935	7,299	8,673	7,352	7,226	6,300	7,461	30,078	28,338	22,789
interest expense								24			64
interest income	(134)	(124)	(15)	(25)	(26)	(38)	(69)	(66)	(299)	(176)	(622)
other expense	305	69	155	152	211	85	225	95	681	616	391
income before income taxes	6,999	6,990	7,159	8,546	7,167	7,179	6,144	7,408	29,696	27,898	22,956
income tax expense (note 9)	778	643	2,684	3,233	3,566	2,317	2,373	2,707	7,339	10,963	7,885
loss from investment in unconsolidated joint venture (note 6)	23								23
net income	$ 6,198	$ 6,347	$ 4,475	$ 5,313	$ 3,601	$ 4,862	$ 3,771	$ 4,701	$ 22,334	$ 16,935	$ 15,071
net income per share-basic	$ 0.50	$ 0.52	$ 0.36	$ 0.43	$ 0.29	$ 0.39	$ 0.31	$ 0.38	$ 1.81	$ 1.38	$ 1.23
net income per share-diluted	$ 0.49	$ 0.51	$ 0.36	$ 0.43	$ 0.29	$ 0.39	$ 0.30	$ 0.38	$ 1.78	$ 1.36	$ 1.21

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Statement of Comprehensive Income [Abstract]
net income	$ 22,334	$ 16,935	$ 15,071
Unrealized gains (losses) on investments
Unrealized holding gains (losses) on investments	128	(176)	(35)
Reclassification adjustment for realized loss included in net income	12	127
Total other comprehensive income (loss)	140	(49)	(35)
Comprehensive income	$ 22,474	$ 16,886	$ 15,036

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 Loss
balance at Apr. 27, 2014	$ 111,744	$ 612	$ 42,932	$ 68,260	$ (60)
balance (in shares) at Apr. 27, 2014		12,250,030
net income	15,071			15,071
stock-based compensation	786		786
unrealized gain (loss) on investments	(35)				(35)
excess tax benefit related to stock-based compensation	109		109
common stock repurchased	(745)	$ (2)	(743)
common stock repurchased (in shares)		(43,014)
fully vested common stock award		3,000
common stock issued in connection with exercise of stock options	$ 94	$ 1	93
common stock issued in connection with exercise of stock options (in shares)	10,100	10,100
common stock issued surrendered for withholding taxes payable	$ (18)		(18)
common stock issued surrendered for withholding taxes payable (in shares)		(995)
dividends paid	(7,579)			(7,579)
balance at May. 03, 2015	119,427	$ 611	43,159	75,752	(95)
balance (in shares) at May. 03, 2015		12,219,121
net income	4,701
balance at Aug. 02, 2015	118,725
balance at May. 03, 2015	119,427	$ 611	43,159	75,752	(95)
balance (in shares) at May. 03, 2015		12,219,121
net income	16,935			16,935
stock-based compensation	2,742		2,742
unrealized gain (loss) on investments	(49)				(49)
excess tax benefit related to stock-based compensation	841		841
common stock repurchased	(2,397)	$ (5)	(2,392)
common stock repurchased (in shares)		(100,776)
common stock issued in connection with vesting of performance-based restricted stock units		$ 6	(6)
common stock issued in connection with vesting of performance-based restricted stock units (in shares)		115,855
fully vested common stock award		3,000
common stock issued in connection with exercise of stock options	$ 200	$ 3	197
common stock issued in connection with exercise of stock options (in shares)	54,500	54,500
common stock issued surrendered for withholding taxes payable	$ (747)	$ (1)	(746)
common stock issued surrendered for withholding taxes payable (in shares)		(26,211)
dividends paid	(8,140)			(8,140)
balance at May. 01, 2016	128,812	$ 614	43,795	84,547	(144)
balance (in shares) at May. 01, 2016		12,265,489
balance at Aug. 02, 2015	118,725
net income	3,771
balance at Nov. 01, 2015	122,975
net income	4,862
balance at Jan. 31, 2016	125,074
net income	3,601
balance at May. 01, 2016	128,812	$ 614	43,795	84,547	(144)
balance (in shares) at May. 01, 2016		12,265,489
net income	5,313
balance at Jul. 31, 2016	131,435
balance at May. 01, 2016	128,812	$ 614	43,795	84,547	(144)
balance (in shares) at May. 01, 2016		12,265,489
net income	22,334			22,334
stock-based compensation	3,358		3,358
unrealized gain (loss) on investments	140				140
excess tax benefit related to stock-based compensation	657		657
common stock issued in connection with vesting of performance-based restricted stock units		$ 2	(2)
common stock issued in connection with vesting of performance-based restricted stock units (in shares)		49,192
fully vested common stock award		4,800
common stock issued in connection with exercise of stock options	$ 588	$ 3	585
common stock issued in connection with exercise of stock options (in shares)	68,000	68,000
common stock issued surrendered for withholding taxes payable	$ (979)	$ (1)	(978)
common stock issued surrendered for withholding taxes payable (in shares)		(30,850)
dividends paid	(6,280)			(6,280)
balance at Apr. 30, 2017	148,630	$ 618	47,415	100,601	(4)
balance (in shares) at Apr. 30, 2017		12,356,631
balance at Jul. 31, 2016	131,435
net income	4,475
balance at Oct. 30, 2016	135,949
net income	6,347
balance at Jan. 29, 2017	142,314
net income	6,198
balance at Apr. 30, 2017	$ 148,630	$ 618	$ 47,415	$ 100,601	$ (4)
balance (in shares) at Apr. 30, 2017		12,356,631

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
cash flows from operating activities:
net income	$ 22,334	$ 16,935	$ 15,071
adjustments to reconcile net income to net cash provided by operating activities:
depreciation	7,085	6,671	5,773
amortization of other assets	244	170	187
stock-based compensation	3,358	2,742	786
excess tax benefit related to stock-based compensation	(657)	(841)	(109)
deferred income taxes	4,667	4,192	3,179
gain on sale of equipment	(131)	(35)	(78)
loss from investment in unconsolidated joint venture	23
realized loss on sale of short-term investments	12	127
foreign currency exchange losses (gains)	78	(40)	(84)
changes in assets and liabilities:
accounts receivable	(1,555)	4,476	(1,636)
inventories	(5,437)	(4,407)	(1,883)
other current assets	(495)	(206)	(151)
other assets	30	(46)	(117)
accounts payable-trade	5,828	(3,785)	1,964
accrued expenses and deferred compensation	563	751	3,372
income taxes	(2,966)	91	(163)
net cash provided by operating activities	32,981	26,795	26,111
cash flows from investing activities:
capital expenditures	(11,858)	(11,475)	(10,461)
investment in unconsolidated joint venture	(1,129)
purchase of short-term investments	(44)	(104)	(5,355)
proceeds from the sale of short-term investments	2,000	5,612	1,628
purchase of long-term investments (held-to-maturity)	(31,020)
purchase of long-term investments (rabbi trust)	(1,351)	(1,649)	(1,650)
proceeds from life insurance policies			320
payments on life insurance policies	(18)	(18)	(18)
proceeds from the sale of equipment	141	233	727
net cash used in investing activities	(43,279)	(7,401)	(14,809)
cash flows from financing activities:
proceeds from lines of credit	9,000	7,000
payments on lines of credit	(9,000)	(7,000)	(538)
payments on vendor-financed capital expenditures	(1,050)
payments on long-term debt		(2,200)	(2,200)
debt issuance costs	(2)	(134)
repurchases of common stock		(2,397)	(745)
dividends paid	(6,280)	(8,140)	(7,579)
proceeds from common stock issued	37	200	94
excess tax benefit related to stock options exercised	657	841	109
net cash used in financing activities	(6,638)	(11,830)	(10,859)
effect of exchange rate changes on cash and cash equivalents	(56)	498	(21)
(decrease) increase in cash and cash equivalents	(16,992)	8,062	422
cash and cash equivalents at beginning of year	37,787	29,725	29,303
cash and cash equivalents at end of year	$ 20,795	$ 37,787	$ 29,725

GENERAL AND SUMMARY OF SIGNIFIC

GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2017
Accounting Policies [Abstract]
GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business At the end of our third quarter of fiscal 2015, we closed our finished goods warehouse and distribution facility located in Poznan, Poland, primarily as a result of the ongoing economic concerns in Europe. Basis of Presentation Principles of Consolidation Effective January 1, 2017, Culp International Holdings, Ltd. (Culp), a wholly-owned subsidiary of Culp, Inc., entered into a joint venture agreement, pursuant to which Culp owns fifty percent of CLASS International Holdings, Ltd (CLIH). CLIH will produce cut and sewn mattress covers, and its operations will be located on the northeast border of Haiti, which borders the Dominican Republic. Culp's investment in CLIH will be accounted for under the equity method of accounting in accordance with ASC Topic 823 – Investments – Equity Method and Joint Ventures. If our carrying value in CLIH is reduced to zero, no further losses will be recorded in our consolidated financial statements. However, if CLIH subsequently reports income, we will not record our share of such income until it equals the amount of its share of losses previously recognized. Fiscal Year Use of Estimates – Cash and Cash Equivalents A summary of our cash and cash equivalents by geographic area follows: April 30, May 1, (dollars in thousands) 2017 2016 China $ 12,722 8,454 Cayman Islands 4,020 25,762 Canada 2,906 3,550 United States 1,147 21 $ 20,795 37,787 Throughout the year, we have cash balances regarding our U.S. operations in excess of federally insured amounts on deposit with a financial institution. We have not experienced any losses in such accounts. Management believes we are not exposed to any significant credit risk related to cash and cash equivalents. Short-Term Investments A summary of our short-term investments by geographic area follows: April 30, May 1, (dollars in thousands) 2017 2016 Canada $ 1,362 3,294 United States 1,081 1,065 $ 2,443 4,359 Long-Term Investments (Rabbi Trust) Our long-term investments are classified as available for sale and were recorded at its fair value of $5.5 million and $4.0 million at April 30, 2017 and May 1, 2016, respectively. Our long-term investments had an accumulated unrealized gain totaling $43,000 at April 30, 2017 and an accumulated unrealized loss totaling $44,000 at May 1, 2016. The fair value of our long-term investments associated with our Rabbi Trust approximates its cost basis. Long-Term Investments (Held-To-Maturity) At April 30, 2017, the amortized cost of our held-to-maturity investments $30.9 million and the fair value was $30.8 million. Accounts Receivable Inventories Property, Plant and Equipment 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, the related cost and accumulated depreciation are removed from the accounts and 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 – 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 amortized over the asset's estimated useful life. Interest costs of $158,000, $58,000 and $171,000 were capitalized for the construction of qualifying fixed assets for fiscal 2017, 2016, and 2015, respectively. Foreign Currency Adjustments A summary of our foreign currency exchange gains (losses) by geographic area follows: (dollars in thousands) 2017 2016 2015 China $ 111 (70 ) 241 Canada (120 ) 76 (108 ) Poland - - (2 ) $ (9 ) 6 131 Goodwill – Management assesses goodwill for impairment at the end of each fiscal year or between annual tests if an event that occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying values. In accordance with ASU No. 2011-08, Intangibles-Goodwill and Other (ASC Topic 350), we performed our annual impairment test on a qualitative basis. Based on our qualitative assessments as of April 30, 2017 and May 1, 2016, we determined that our goodwill was not impaired using a more likely than not standard. Our goodwill of $11.5 million at April 30, 2017 and May 1, 2016, respectively, relates to our mattress fabrics segment. Income Taxes 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, taking into account the effects of local tax law. 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. Also, we assess the recognition of U.S. foreign income tax credits associated with foreign withholding and income tax payments and whether it is more-likely-than-not that our foreign income tax credits will not be realized. If it is determined that any foreign income tax credits need to be recognized or it is more-likely-than-not our foreign income tax credits will not be realized, an adjustment to our provision for income taxes will be recognized at that time. We recognize the tax impact from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax impact 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 tax positions are recorded as income tax expense. Significant judgment is required in the identification of uncertain tax positions and in the estimation of penalties and interest on uncertain tax positions. Revenue Recognition Shipping and Handling Costs Sales and Other Taxes – Stock-Based Compensation Fair Value of Financial Instruments The carrying amount of cash and cash equivalents, short-term investments, accounts receivable, other current assets, line of credit, accounts payable and accrued expenses approximates fair value because of the short maturity of these financial instruments. Recently Adopted Accounting Pronouncements In June 2014, the Financial Accounting Standards Board ("FASB") amended its authoritative guidance on accounting for certain share-based payment awards. The amended guidance requires that share-based compensation awards with terms of a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant-date fair value of the award and compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved. The guidance will permit an entity to apply the amendments in the update either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the consolidated financial statements and to all new or modified awards thereafter. This guidance was effective for the first quarter of fiscal 2017 and did not have any impact on our consolidated financial statements as we currently do not have any share-based payment awards with terms of a performance target that affects vesting and could be achieved after the requisite service period. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, which amends ASC Topic 606, Revenue from Contracts with Customers. Revenue from Contracts with Customers: Deferral of the Effective Date In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), In March 2016, the FASB issued ASU No. 2016-09, "Compensation - Stock Compensation (Topic 718): Improvements to Employee Shares-Based Payment Accounting." ASU 2016-09 is intended to improve the accounting for share-based payment transactions as part of the FASB's simplification initiative. This guidance eliminates the APIC pool concept and requires that excess income tax benefits and deficiencies be recorded in the income statement when awards are vested or are settled. This guidance also addresses simplifications related to statement of cash flows classification, accounting for forfeitures, and minimum statutory tax withholding requirements. This ASU is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. Therefore, we are required to apply this guidance in our fiscal 2018 interim and annual financial statements. The primary impact of adopting this ASU will be the recognition of excess income tax benefits and deficiencies within income taxes, which will increase the volatility within our provision for income taxes as the excess amounts are dependent on our common stock price at the date the awards are vested or are settled. Currently, we do not expect the other provisions within this guidance to have a material impact on our consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In October 2016, the FASB issued ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory, There are no other new accounting pronouncements that are expected to have a significant impact on our consolidated financial statements.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Apr. 30, 2017
Receivables [Abstract]
ACCOUNTS RECEIVABLE	2. ACCOUNTS RECEIVABLE A summary of accounts receivable follows: April 30, May 1, (dollars in thousands) 2017 2016 customers $ 26,211 25,531 allowance for doubtful accounts (414 ) (1,088 ) reserve for returns and allowances and discounts (1,220 ) (962 ) $ 24,577 23,481 A summary of the activity in the allowance for doubtful accounts follows: (dollars in thousands) 2017 2016 2015 beginning balance $ (1,088 ) (851 ) (573 ) provision for bad debts 222 (363 ) (421 ) write-offs, net of recoveries 452 126 143 ending balance $ (414 ) (1,088 ) (851 ) A summary of the activity in the allowance for returns and allowances and discounts follows: (dollars in thousands) 2017 2016 2015 beginning balance $ (962 ) (738 ) (479 ) provision for returns and allowances and discounts (3,061 ) (2,825 ) (2,733 ) credits issued 2,803 2,601 2,474 ending balance $ (1,220 ) (962 ) (738 )

INVENTORIES

INVENTORIES	12 Months Ended
	Apr. 30, 2017
Inventory Disclosure [Abstract]
INVENTORIES	3. INVENTORIES A summary of inventories follows: April 30 , May 1, (dollars in thousands) 2017 2016 raw materials $ 6,456 5,462 work-in-process 3,095 2,972 finished goods 41,931 38,097 $ 51,482 46,531

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Apr. 30, 2017
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	4. PROPERTY, PLANT AND EQUIPMENT A summary of property, plant and equipment follows: (dollars in thousands) depreciable lives April 30, May 1, land and improvements 0-10 $ 836 836 buildings and improvements 7-40 19,071 16,126 leasehold improvements ** 1,541 1,340 machinery and equipment 3-12 67,709 64,114 office furniture and equipment 3-10 8,936 8,212 capital projects in progress 12,901 2,896 110,994 93,524 accumulated depreciation and amortization (59,343 ) (53,551 ) $ 51,651 39,973 ** Shorter of life of lease or useful life.

GOODWILL

GOODWILL	12 Months Ended
	Apr. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	5. GOODWILL A summary of the change in the carrying amount of goodwill follows: (dollars in thousands) 2017 2016 2015 beginning balance $ 11,462 11,462 11,462 loss on impairment - - - acquisitions - - - ending balance $ 11,462 11,462 11,462 The goodwill balance relates to the mattress fabrics segment.

INVESTMENT IN UNCONSOLIDATED JO

INVESTMENT IN UNCONSOLIDATED JOINT VENTURE	12 Months Ended
	Apr. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENT IN UNCONSOLIDATED JOINT VENTURE	6. INVESTMENT IN UNCONSOLIDATED JOINT VENTURE Effective January 1, 2017, Culp International Holdings, Ltd. (Culp), a wholly-owned subsidiary of Culp, Inc., entered into a joint venture agreement, pursuant to which Culp owns fifty percent of CLASS International Holdings, Ltd (CLIH). CLIH will produce cut and sewn mattress covers, and its operations will be located in a modern industrial park in northeastern Haiti, which borders the Dominican Republic. CLIH is currently expected to commence production in the second quarter of fiscal 2018 and will complement our mattress fabric operations with a mirrored platform that will enhance our ability to meet customer demand while adding a lower cost operation to our platform. During fiscal 2017, CLIH incurred a $46,000 net loss that pertained to start-up operating expenses in the fourth quarter. Our equity in this net loss was $23,000, which represents the Company's fifty percent ownership in CLIH. The following table summarizes information of assets, liabilities and members’ equity of our equity method investment in CLIH: (dollars in thousands) April 30, 2017 May 1, 2016 total assets $ 2,258 $ - total liabilities $ 46 $ - total members’ equity $ 2,212 $ -

OTHER ASSETS

OTHER ASSETS	12 Months Ended
	Apr. 30, 2017
Text Block [Abstract]
OTHER ASSETS	7. OTHER ASSETS A summary of other assets follows: April 30, May 1, (dollars in thousands) 2017 2016 cash surrender value – life insurance $ 376 357 non-compete agreement, net 828 903 customer relationships, net 664 715 other 526 598 $ 2,394 2,573 Non-Compete Agreement We recorded our non-compete agreement at its fair value based on a discounted cash flow valuation model. This non-compete agreement 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 at April 30, 2017 and May 1, 2016, respectively. Accumulated amortization for this non-compete agreement was $1.2 million and $1.1 million at April 30, 2017 and May 1, 2016, respectively. Amortization expense for this non-compete agreement was $75,000 in fiscal years 2017, 2016, and 2015, respectively. The remaining amortization expense for the next five years and thereafter follows: FY 2018 - $75,000; FY 2019 - $75,000; FY 2020 - $75,000; FY 2021 - $75,000; FY 2022 - $75,000, and Thereafter - $453,000. The weighted average amortization period for the non-compete agreement is 11 years as of April 30, 2017. Customer Relationships We recorded the customer relationships at their fair value based on a multi-period excess earnings valuation model. The gross carrying amount of these customer relationships was $868,000 at April 30, 2017 and May 1, 2016, respectively. Accumulated amortization for these customer relationships was $204,000 and $153,000 at April 30, 2017 and May 1, 2016, respectively. The customer relationships are amortized on a straight-line basis over their seventeen year useful life. Amortization expense for the customer relationships was $51,000 for fiscal years 2017, 2016, and 2015, respectively. The remaining amortization expense for the next five fiscal years and thereafter follows: FY 2018 - $51,000; FY 2019 - $51,000; FY 2020 - $51,000; FY 2021 - $51,000; FY 2022 - $51,000; and Thereafter - $409,000. The weighted average amortization period for our customer relationships is 13 years as of April 30, 2017. Cash Surrender Value - We had one life insurance contract with a death benefit of $1.4 million at April 30, 2017 and May 1, 2016, respectively. Our cash surrender value - life insurance balances of $376,000 and $357,000 at April 30, 2017 and May 1, 2016, respectively, are collectible upon death of the respective insured.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Apr. 30, 2017
Text Block [Abstract]
ACCRUED EXPENSES	8. ACCRUED EXPENSES A summary of accrued expenses follows: (dollars in thousands) April 30, May 1, 2016 compensation, commissions and related benefits $ 10,188 10,011 advertising rebates 468 870 interest 51 - other 1,240 1,041 $ 11,947 11,922

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	9. INCOME TAXES Income Tax Expense and Effective Income Tax Rate Total income tax expense was allocated as follows: (dollars in thousands) 2017 2016 2015 income from operations $ 7,339 10,963 7,885 shareholders’ equity, related to based compensation (657 ) (841 ) (109 ) $ 6,682 10,122 7,776 Income tax expense attributable to income from operations consists of: (dollars in thousands) 2017 2016 2015 current federal $ 109 - - state 13 6 (7 ) foreign 5,981 6,765 4,713 foreign – reversal of uncertain tax position (3,431 ) - - 2,672 6,771 4,706 deferred federal 404 (1,205 ) (849 ) state 54 305 (52 ) undistributed earnings – foreign subsidiaries (101 ) (1,129 ) (260 ) U.S. operating loss carryforwards 3,630 5,467 4,487 foreign 734 1,086 (92 ) valuation allowance (54 ) (332 ) (55 ) 4,667 4,192 3,179 $ 7,339 10,963 7,885 Income (loss) before income taxes related to our foreign and U.S. operations consists of: (dollars in thousands) 2017 2016 2015 Foreign: China $ 13,650 14,130 12,531 Canada 4,918 3,647 2,695 Poland (19 ) (62 ) (260 ) Cayman Islands 154 - - Total Foreign 18,703 17,715 14,966 United States 10,993 10,183 7,990 $ 29,696 27,898 22,956 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: 2017 2016 2015 federal income tax rate 34.0 % 34.0 % 34.0 % tax effects of Chinese foreign exchange gains 1.6 4.4 0.3 change in valuation allowance (0.2 ) (1.2 ) (0.2 ) change in North Carolina income tax rates - 0.7 - reversal of foreign uncertain income tax position (11.6 ) - - other 0.9 1.4 0.2 24.7 % 39.3 % 34.3 % Deferred Income Taxes 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) 2017 2016 deferred tax assets: accounts receivable $ 447 545 inventories 2,196 2,660 compensation 6,222 5,311 liabilities and other 890 1,173 foreign income tax credits - 1,436 1,436 alternative minimum tax credit - 1,428 1,320 property, plant and equipment (1) 245 326 loss carryforwards – U.S. 3,842 6,888 loss carryforwards – foreign 73 147 unrecognized tax benefits – U.S. (3,842 ) (6,888 ) valuation allowances (536 ) (590 ) total deferred tax assets 12,401 12,328 deferred tax liabilities: undistributed earnings on foreign subsidiaries (497 ) (604 ) unrecognized tax benefits – U.S. (7,936 ) (4,168 ) property, plant and equipment (2) (5,546 ) (5,210 ) goodwill (1,478 ) (1,325 ) other (118 ) (185 ) total deferred tax liabilities (15,575 ) (11,492 ) Net deferred tax (liability) asset $ (3,174 ) 836 (1) (2) Federal and state net operating loss carryforwards were approximately $9.0 million with related future tax benefits of $3.8 million at April 30, 2017. These carryforwards principally expire in 9-18 years, fiscal 2027 through fiscal 2035. Our U.S. foreign income tax credits of $1.4 million expire in 9 years, fiscal 2026. Our alternative minimum tax credit carryforward of approximately $1.4 million for federal income tax purposes does not expire. At April 30, 2017, our non-current deferred income tax asset of $419,000 pertained to our operations located in China. At May 1, 2016, our non-current deferred income tax asset of $2.3 million represents $1.7 million and $572,000 from our operations located in the U.S. and China, respectively. At April 30, 2017, our non-current deferred income tax liability of $3.6 million represents $2.1 million and $1.5 million from our operations located in Canada and the U.S., respectively. At May 1, 2016, our non-current deferred income tax liability of $1.5 million pertained to our operations located in Canada. Deferred Income Taxes – Valuation Allowance Summary In accordance with ASC Topic 740, we evaluate our deferred income taxes to determine if a valuation allowance is required. ASC Topic 740 requires that companies 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, taking into account the effects of local tax law. Based on our assessment at April 30, 2017, we recorded a partial valuation allowance of $536,000, of which $464,000 pertained to certain U.S. state net operating loss carryforwards and credits and $72,000 pertained to loss carryforwards associated with our Culp Europe operation located in Poland. Based on our assessment at May 1, 2016, we recorded a partial valuation allowance of $590,000, of which $518,000 pertained to certain U.S. state net operating loss carryforwards and credits and $72,000 pertained to loss carryforwards associated with our Culp Europe operation located in Poland. No valuation allowance was recorded against our net deferred tax assets associated with our operations located in China and Canada at April 30, 2017 and May 1, 2016, respectively. United States Our partial valuation allowance against our U.S. net deferred assets totaled $464,000 and $518,000 at April 30, 2017, and May 1, 2016, respectively. These valuation allowances pertain to U.S. state net operating loss carryforwards and credits in which it is “more likely than not” that these U.S. state net operating loss carryforwards and credits would not be realized prior to their respective expiration dates. We recorded income tax benefits of $54,000, $43,000, and $105,000 that reduced our valuation allowance against our U.S. net deferred tax assets in fiscal years 2017, 2016, and 2015, respectively. These income tax benefits pertain to a change in estimate of the recoverability of our U.S. state net loss operating carryforwards at the end of the respective prior fiscal year. Poland Our partial valuation allowance against our loss carryforwards associated with our Culp Europe operation located in Poland totaled $72,000 at April 30, 2017 and May 1, 2016. These valuation allowances pertain to net operating loss carryforwards in which it is “more likely than not” that these net operating loss carryforwards would not be realized prior to their respective expiration dates. During fiscal 2016, we recorded an income tax benefit of $289,000 for a change in estimate of the recoverability of our net loss operating carryforwards at the end of the respective prior fiscal year. During fiscal 2015 we recorded an income tax charge of $50,000 for an increase in the full valuation allowance against our net deferred tax assets associated with our Culp Europe operation. Deferred Income Taxes – Undistributed Earnings from Foreign Subsidiaries In accordance with ASC Topic 740, we assess whether the undistributed earnings from our foreign subsidiaries will be reinvested indefinitely or eventually distributed to our U.S. parent company. ASC Topic 740 requires that a deferred tax liability should be recorded for undistributed earnings from foreign subsidiaries that will not be reinvested indefinitely. Also, we assess the recognition of U.S. foreign income tax credits associated with foreign withholding and income tax payments and whether it is more- likely-than-not that our foreign income tax credits will not be realized. If it is determined that any foreign income tax credits need to be recognized or it is more-likely-than-not our foreign income tax credits will not be realized, an adjustment to our provision for income taxes will be recognized at that time. At April 30, 2017, we had accumulated earnings and profits from our foreign subsidiaries totaling $146.9 million. At the same date, the deferred tax liability associated with our undistributed earnings from our foreign subsidiaries totaled $497,000, which included U.S. income and foreign withholding taxes totaling $44.0 million, offset by U.S. foreign income tax credits of $43.5 million. At May 1, 2016, we had accumulated earnings and profits from our foreign subsidiaries totaling $129.6 million. At the same date, the deferred tax liability associated with our undistributed earnings from our foreign subsidiaries totaled $604,000, which included U.S. income and foreign withholding taxes totaling $38.5 million, offset by U.S. foreign income tax credits of $37.9 million. Uncertainty in Income Taxes The following table sets forth the change in the company’s unrecognized tax benefit: (dollars in thousands) 2017 2016 2015 beginning balance $ 14,897 14,141 13,740 increases from prior period tax positions 854 454 588 decreases from prior period tax positions (3,506 )** (77 ) (187 ) increases from current period tax positions - 379 - ending balance $ 12,245 14,897 14,141 ** Amount includes a reduction to unrecognized tax benefits of $3,431 resulting from a lapse of the applicable statute of limitations. At April 30, 2017, we had $12.2 million of total gross unrecognized tax benefits, of which $467,000 would favorably affect the income tax rate in future periods. At May 1, 2016, we had $14.9 million of total gross unrecognized tax benefits, of which $3.8 million would favorably affect the income tax rate in future periods. At April 30, 2017, we had $12.2 million of total gross unrecognized tax benefits, of which $11.8 million and $467,000 were classified as net non-current deferred income taxes and income taxes payable-long- term, respectively, in the accompanying consolidated balance sheets. As of May 1, 2016, we had $14.9 million of total gross unrecognized tax benefits, of which $11.1 million and $3.8 million were classified as net non-current deferred income taxes and income taxes payable- long-term, respectively, in the accompanying consolidated balance sheets. We elected to classify interest and penalties as part of income tax expense. At April 30, 2017 and May 1, 2016, the gross amount of interest and penalties due to unrecognized tax benefits was $50,000 and $978,000, respectively. Our gross unrecognized income tax benefit of $12.2 million at April 30, 2017, relates to tax positions for which significant change is reasonably possible 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 2005 and subsequent due to loss carryforwards. Canadian federal and provincial (Quebec) returns filed by us remain subject to examination for income tax years 2013 and subsequent. Income tax returns associated with our operations located in China are subject to examination for income tax year 2012 and subsequent. Currently, the Internal Revenue Service is examining our U.S. Federal income tax returns for fiscal years 2014 through 2016, and no adjustments have been proposed at this time. We currently expect this examination to be completed during fiscal 2018. During the third quarter of fiscal 2017, Revenue Quebec commenced an examination of our Canadian provincial (Quebec) income tax returns for fiscal years 2013 through 2015, and no adjustments have been proposed at this time. We currently expect this examination to be completed during fiscal 2018. In accordance with ASC Topic 740, 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 reporting period, or is effectively settled through examination, negotiation, or litigation, or 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. During the fiscal 2017, we recognized an income tax benefit of $3.4 million for the reversal of an uncertain income tax position associated with certain foreign jurisdictions in which the statute of limitations expired. Accordingly, of this $3.4 million income tax benefit, $2.1 million and $1.3 million were treated as discrete events in which the full income tax effects of these adjustments were recorded in the third and fourth quarters, respectively. Income Taxes Paid Income tax payments, net of income tax refunds, were $5.5 million in fiscal 2017, $6.7 million in 2016, and $4.8 million in 2015.

LINES OF CREDIT

LINES OF CREDIT	12 Months Ended
	Apr. 30, 2017
Debt Disclosure [Abstract]
LINES OF CREDIT	10. LINES OF CREDIT Revolving Credit Agreement –United States Our credit agreement with Wells Fargo Bank N.A. (“Wells Fargo”) provides a revolving loan commitment of $30 million. Interest was charged at a rate (applicable interest rate of 2.45% and 1.89% at April 30, 2017 and May 1, 2016, respectively) as a variable spread over LIBOR based on our ratio of debt to EBITDA. The Credit Agreement contains certain financial and other covenants as defined in the agreement and is set to expire on August 15, 2018. The purpose of our revolving credit line is to support potential short term cash needs in different jurisdictions within our global operations, mitigate our risk associated with foreign currency exchange rate fluctuations, and support repatriation of earnings and profits from our foreign subsidiaries to the U.S. for various strategic purposes. Outstanding borrowings are secured by a pledge of 65% of the common stock of Culp International Holdings, Ltd. (our subsidiary located in the Cayman Islands), as required by the Credit Agreement. There were no borrowings outstanding under the Credit Agreement at April 30, 2017 and May 1, 2016, respectively. At April 30, 2017 and May 1, 2016, there were $250,000 in outstanding letters of credit (all of which related to workers compensation) provided by the Credit Agreement. Effective August 1, 2016, we entered into a Third Amendment to our Credit Agreement that will allow us to issue letters of credit not to exceed $7.5 million. On August 3, 2016, we issued a $5.0 million letter of credit (all of which is currently outstanding and in addition to the $250,000 letter of credit noted above) for the construction of a new building associated with our mattress fabrics segment (see Note 11 for further details). This $5.0 million letter of credit will automatically be reduced in increments of $1.25 million on August 1, 2017, November 1, 2017, February 1, 2018, and May 15, 2018, respectively. Revolving Credit Agreement - We have an unsecured credit agreement associated with our operations in China that provided for a line of credit up to 40 million RMB ($5.8 million USD at April 30, 2017) and is set to expire on February 15, 2018.This agreement has an interest rate determined by the Chinese government and there were no outstanding borrowings as of April 30, 2017 and May 1, 2016. Overall Our loan agreements require, among other things, that we maintain compliance with certain financial covenants. At April 30, 2017, the company was in compliance with these financial covenants. Interest paid during fiscal years 2017, 2016, and 2015 totaled $114,000, $95,000, and $268,000, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES Operating Leases We lease certain office, manufacturing and warehouse facilities and equipment under noncancellable operating leases. Lease terms related to real estate primarily range from one to five years with renewal options for additional periods ranging up to nine years. The leases generally require the company to pay real estate taxes, maintenance, insurance and other expenses. Rental expense for operating leases was $2.9 million in fiscal 2017, $3.0 million in fiscal 2016, and $2.9 million in fiscal 2015. Future minimum rental commitments for noncancellable operating leases are $2.2 million in fiscal 2018; $1.3 million in fiscal 2019; $911,000 in fiscal 2020; $127,000 in fiscal 2021; and $78,000 in fiscal 2022. Management expects that in the normal course of business, these leases will be renewed or replaced by other operating leases. We lease a plant facility associated with our mattress fabrics segment from a partnership owned by certain shareholders and officers of the company and their immediate families. Effective October 1, 2014, we entered into a new lease agreement with the partnership noted above. The new lease agreement requires monthly payments of $13,000 for a three year term commencing on October 1, 2014 through September 30, 2017. This lease contains two successive options to renew the lease with each renewal period being three years. The first and second renewal terms would require monthly payments of $13,100 and $13,200, respectively. Rents paid to entities owned by certain shareholders and officers of the company and their immediate families totaled $156,000 in fiscal 2017 and fiscal 2016 and $155,000 in fiscal 2015. Other Litigation The company is involved in legal proceedings and claims which have arisen in the ordinary course of business. Management has determined that it is not reasonably possible that these actions, when ultimately concluded and settled, will have a material adverse effect upon the financial position, results of operations, or cash flows of the company. Accounts Payable – Capital Expenditures At April 30, 2017, we had total amounts due regarding capital expenditures totaling $6.1 million, of which $5.1 million is financed and pertains to completed work for the construction of a new building (see below). Of the total $6.1 million, $4.8 million is required to be paid in fiscal 2018, with a remaining amount of $1.3 million due in fiscal 2019 (May 2018). At May 1, 2016, we had total amounts due regarding capital expenditures totaling $224,000, which pertained to outstanding vendor invoices, none of which were financed. This amount was paid in full in fiscal 2017. Purchase Commitments - At April 30, 2017, we had open purchase commitments to acquire a building and equipment for our mattress fabrics segment totaling $7.2 million. The $7.2 million includes $5.1 million (all of which represents completed work) associated with the construction of a new building noted below. Effective May 16, 2016, we entered into an agreement with a contractor to construct a new building located in North Carolina that will expand our distribution capabilities and office space at a current cost of $11.3 million. This agreement required an installment payment of $1.9 million in April 2016, $4.3 million in fiscal 2017, $3.8 million in fiscal 2018, and $1.3 million in fiscal 2019. Interest is being charged on the outstanding installment payments at a rate of $2.25% plus the current 30 day LIBOR rate. Also, we are required to issue a letter of a credit totaling $5.0 million with the contractor being the beneficiary. In addition to the interest that will be charged on the outstanding installment payments, there will be 0.1% unused fee calculated on the balance of the $5.0 million letter of credit less the amount outstanding per month. This new building is currently expected to be fully operational by the end of our first quarter of fiscal 2018.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Apr. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	12. STOCK-BASED COMPENSATION Equity Incentive Plan Description On September 16, 2015, our shareholders approved an equity incentive plan entitled the Culp, Inc. 2015 Equity Incentive Plan (the “2015 Plan”). The 2015 Plan is intended to update and replace our 2007 Equity Incentive Plan (the “2007 Plan”) as the vehicle for granting new equity based awards substantially similar to those authorized under the 2007 Plan. In general, 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 units, and other equity and cash related awards as determined by our Compensation Committee. 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. In connection with the approval of the 2015 Plan, no further awards will be granted under the 2007 Plan, but outstanding awards under the 2007 Plan will be settled in accordance with their terms. At April 30, 2017, there were 964,494 shares available for future equity based grants under the company’s 2015 Plan. Stock Options Under our 2007 Plan, employees, outside directors, and others associated with the company were granted options to purchase shares of common stock at the fair market value on the date of grant. No compensation expense was recorded for incentive or non-qualified stock options in fiscal 2017, 2016 and 2015 as all stock option awards were fully vested at the end of fiscal 2014. The following tables summarize stock option activity for fiscal 2017, 2016, and 2015: 2017 2016 2015 Weighted- Weighted- Weighted- Average Average Average Exercise Exercise Exercise Shares Price Shares Price Shares Price outstanding at beginning of year 83,600 $ 8.37 140,100 $ 6.49 153,950 $ 6.70 granted - - - - - - exercised (68,000 ) 8.65 (54,500 ) 3.68 (10,100 ) 9.31 canceled/expired - - (2,000 ) 4.59 (3,750 ) 7.27 outstanding at end of year 15,600 7.14 83,600 8.37 140,100 6.49 Options Outstanding Options Exercisable Range of Number Outstanding Weighted-Avg. Remaining Weighted-Avg. Number Exercisable Weighted-Avg. Exercise Prices at 4/30/17 Contractual Life Exercise Price at 4/30/17 Exercise Price $7.08 - 15,600 1.1 $ 7.14 15,600 $ 7.14 At April 30, 2017, the aggregate intrinsic value for options outstanding and exercisable was $389,000. The aggregate intrinsic value for options exercised was $1.7 million, $1.3 million, and $87,000 in fiscal 2017, 2016, and 2015, respectively. At April 30, 2017, there were no unvested incentive stock option awards. Therefore, there was no unrecognized compensation cost related to the incentive stock option awards at April 30, 2017. Time Vested Restricted Stock Awards On July 14, 2016, an employee was granted 1,200 shares of time vested restricted common stock units. This award was valued based on the fair market value on the date of grant. The fair value of this award was $28 per share, which represents the closing price of our common stock on the date of grant. The vesting of this award was is over the requisite service period of 11 months. The following table summarizes the time vested restricted stock activity for fiscal years 2017, 2016, and 2015: 2017 Shares 2016 Shares 2015 Shares outstanding at beginning of year - - 61,668 granted 1,200 - - vested - - (61,668 ) outstanding at end of year 1,200 - - During fiscal 2015, 61,668 shares of time vested restricted stock vested and had a weighted average fair value of $257,000 or $4.17 per share. At April 30, 2017, the remaining unrecognized compensation cost related to our time vested restricted common stock units was $5,000, which is expected to be recognized over the next 1.5 months. We recorded compensation expense of $29,000 and $4,000 within selling, general, and administrative expense for time vested restricted stock units in fiscal 2017 and 2015, respectively. No compensation expense was recorded for time vested restricted stock awards in fiscal 2016 as all time vested restricted stock awards granted prior to fiscal 2016 were fully vested at the end of fiscal 2015. Performance Based Restricted Stock Units We have granted performance based restricted stock units to certain key members of management and a non-employee which could earn up to a certain number of shares of common stock if certain performance targets are met as defined in the related restricted stock unit agreements. Our performance based restricted stock units granted to key members of management were measured based on the fair market value (the closing price of our common stock) on the date of grant. Our performance based restricted stock units granted to a non-employee were measured based on the fair market value (the closing price of our common stock) at the earlier date of when the performance criteria are met or the end of the reporting period. The following table summarizes information related to our grants of performance based restricted stock units associated with key members of management for fiscal years 2017, 2016, and 2015: (1) Restricted Stock (2) Price Per Vesting Date of Grant Units Awarded Share Period July 14, 2016 107,880 $ 28.00 3 years July 15, 2015 107,554 $ 32.23 3 years June 24, 2014 102,845 $ 17.70 3 years (1) (2) The following table summarizes information related to our grants of performance based restricted stock units associated with a non-employee for fiscal years 2017, 2016, and 2015: Date of Grant (1) Units Awarded (2) Share Vesting Period July 14, 2016 11,549 $ 32.10 (2) 3 years July 15, 2015 10,364 $ 32.10 (2) 3 years March 3, 2015 16,000 $ 32.10 (2) 28 months March 3, 2015 12,000 $ 28.77 (3) 16 months (1) (2) (3) The following table summarizes information related to our performance based restricted stock units that vested during fiscal years 2017 and 2016. No performance based restricted stock units vested during fiscal 2015: Fiscal Year Common Stock Shares Vested (1) Weighted Average Fair Value Price Per Share Fiscal 2017 - 37,192 $ 637 $ 17.12 (2) Fiscal 2017 - 12,000 $ 345 $ 28.77 (3) Fiscal 2016 - 115,855 $ 1,183 $ 10.21 (2) (1) (2) (3) Overall We recorded compensation expense of $3.2 million, $2.6 million, and $727,000 within selling, general, and administrative expense for performance based restricted stock units in fiscal 2017, 2016 and 2015, respectively. Compensation cost is recorded based on an assessment each reporting period of the probability that certain performance goals will be met during the vesting period. If performance goals are not probable of occurrence, no compensation cost will be recognized and any recognized compensation cost would be reversed. At April 30, 2017, the remaining unrecognized compensation cost related to the performance based restricted stock units was $3.9 million, which is expected to be recognized over a weighted average vesting period of 1.7 years. Common Stock Awards We granted a total of 4,800, 3,000, and 3,000 shares of common stock to our outside directors on October 3, 2016, October 1, 2015, and October 1, 2014, respectively. These shares of common stock vested immediately and were valued based on the fair market value on the date of grant. The fair value of these awards were $29.80, $31.77, and $17.95 per share, on October 3, 2016, October 1, 2015, and October 1, 2014, which represents the closing price of our common stock on the date of grant. We recorded $143,000, $95,000, and $55,000, of compensation expense within selling, general, and administrative expense for these common stock awards for fiscal 2017, 2016, and 2015, respectively.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Apr. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	13. Fair Value of Financial Instruments 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. Recurring Basis The following table presents information about assets and liabilities measured at fair value on a recurring basis: Fair value measurements at April 30, 2017 using: Quoted prices in active markets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: U.S. Corporate Bonds $ - $ 30,831 $ - $ 30,831 Premier Money Market Fund 4,811 N/A N/A 4,811 Low Duration Bond Fund 1,081 N/A N/A 1,081 Intermediate Term Bond Fund 751 N/A N/A 751 Strategic Income Fund 611 N/A N/A 611 Large Blend Fund 365 N/A N/A 365 Growth Allocation Fund 126 N/A N/A 126 Moderate Allocation Fund 88 N/A N/A 88 Other 76 N/A N/A 76 Fair value measurements at May 1, 2016 using: Quoted prices in active markets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Premier Money Market Fund $ 3,404 N/A N/A $ 3,404 Low Duration Bond Fund 1,604 N/A N/A 1,604 Intermediate Term Bond Fund 1,154 N/A N/A 1,154 Strategic Income Fund 999 N/A N/A 999 Limited Term Bond Fund 602 N/A N/A 602 Large Blend Fund 289 N/A N/A 289 Growth Allocation Fund 148 N/A N/A 148 Mid Cap Value Fund 102 N/A N/A 102 Other 82 N/A N/A 82 Our U.S. corporate bonds were classified as level 2 as they are traded over the counter within a broker network and not on an active market. The fair value of our U.S. corporate bonds is determined based on a published source that provides an average bid price. The average bid price is based on various broker prices that are determined based on market conditions, interest rates, and the rating of the respective U.S. corporate bond. The determination of where an asset or liability falls in the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter based on 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.

NET INCOME PER SHARE

NET INCOME PER SHARE	12 Months Ended
	Apr. 30, 2017
Earnings Per Share [Abstract]
NET INCOME PER SHARE	14. NET INCOME PER SHARE Basic net income per share is computed using the weighted-average number of shares outstanding during the period. Diluted net income 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 income per share are as follows: (in thousands) 2017 2016 2015 weighted-average common shares outstanding, basic 12,312 12,302 12,217 dilutive effect of stock-based compensation 206 173 205 weighted-average common shares outstanding, diluted 12,518 12,475 12,422 All options to purchase shares of common stock were included in the computation of diluted net income for fiscal years 2017, 2016 and 2015, as the exercise price of the options was less than the average market price of common shares.

BENEFIT PLANS

BENEFIT PLANS	12 Months Ended
	Apr. 30, 2017
Postemployment Benefits [Abstract]
BENEFIT PLANS	15. BENEFIT PLANS Defined Contribution Plans The company has defined contribution plans which cover substantially all employees and provides for participant contributions on a pre-tax basis and matching contributions by the company for its U.S. and Canadian operations. Our contributions to the plan were $924,000, $843,000, and $798,000 in fiscal years 2017, 2016, and 2015, respectively. Deferred Compensation Plan We have a nonqualified deferred compensation plan (the “Plan”) covering officers 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 $185,000, $180,000 and $174,000 in fiscal years 2017, 2016, and 2015, respectively. Our nonqualified deferred compensation plan liability of $5.5 million and $4.7 million at April 30, 2017 and May 1, 2016, were recorded in deferred compensation in the 2017 and 2016 Consolidated Balance Sheets, respectively. Effective January 1, 2014, we established a Rabbi Trust (the “Trust”) to set aside funds for the participants of the Plan and enable the participants to direct their contributions to various investment options in the Plan. The investment options of 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 $5.5 million and $4.0 million at April 30, 2017 and May 1, 2016, and were recorded in long-term investments-rabbi trust in the 2017 and 2016 Consolidated Balance Sheets, respectively. The investment assets of the Trust are classified as available for sale and accordingly, changes in their fair values are recorded in other comprehensive income (loss).

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Apr. 30, 2017
Segment Reporting [Abstract]
SEGMENT INFORMATION	16. SEGMENT INFORMATION The company’s operations are classified into two business segments: mattress fabrics and upholstery fabrics. The mattress fabrics segment manufacturers, sources, and sells fabrics and mattress covers to bedding manufacturers. The upholstery fabrics segment manufacturers, sources, and sells fabrics primarily to residential and commercial furniture manufacturers. Net sales denominated in U.S. dollars accounted for 92%, 93% and 92% of total consolidated net sales in 2017, 2016, and 2015, respectively. International sales accounted for 22% of net sales in 2017, 2016, and 2015, respectively, and are summarized by geographic area as follows: (dollars in thousands) 2017 2016 2015 north america (excluding USA) (1) $ 29,995 31,667 30,758 far east and asia (2) 34,695 31,927 31,855 all other areas 3,618 4,336 4,720 $ 68,308 67,930 67,333 (1) Of this amount, $22.3 million, $24.2 million, and $24.1 million are attributable to shipments to Mexico in fiscal 2017, 2016, and 2015, respectively. (2) Sales are attributed to individual countries based upon location that the company ships its products to for delivery to customers. The company evaluates the operating performance of its segments based upon income from operations before certain unallocated corporate expenses, and other non-recurring items. Cost of sales in both segments include costs to 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 executive officers, all costs related to being a public company, and other miscellaneous expenses. Segment assets include assets used in operations of each segment and primarily consist of accounts receivable, inventories, and property, plant, and equipment. The mattress fabrics segment also includes in segment assets, goodwill, an investment in an unconsolidated joint venture, a non-compete agreement and customer relationships associated with an acquisition. Statements of operations for the company’s operating segments are as follows: (dollars in thousands) 2017 2016 2015 net sales: upholstery fabrics $ 118,739 126,441 130,427 mattress fabrics 190,805 186,419 179,739 $ 309,544 312,860 310,166 gross profit: upholstery fabrics $ 26,170 26,393 22,690 mattress fabrics 43,065 38,718 32,877 $ 69,235 65,111 55,567 (dollars in thousands) 2017 2016 2015 selling, general, and administrative expenses: upholstery fabrics $ 15,079 15,094 14,562 mattress fabrics 13,685 12,223 11,206 unallocated corporate 10,393 9,456 7,010 total selling, general, and administrative expenses $ 39,157 36,773 32,778 Income from operations: upholstery fabrics $ 11,091 11,298 8,128 mattress fabrics 29,380 26,496 21,671 total segment income from operations 40,471 37,794 29,799 unallocated corporate expenses (10,393 ) (9,456 ) (7,010 ) total income from operations 30,078 28,338 22,789 interest expense - - (64 ) interest income 299 176 622 other expense (681 ) (616 ) (391 ) income before income taxes $ 29,696 27,898 22,956 One customer within the upholstery fabrics segment represented 11% of consolidated net sales in fiscal 2017 and 13% of consolidated net sales in fiscal years 2016 and 2015. Two customers within the mattress fabrics segment represented 23%, 22%, and 20% of consolidated net sales in fiscal 2017, 2016, and 2015, respectively. No customers within the upholstery fabrics segment accounted for 10% or more of net accounts receivable as of April 30, 2017 and May 1, 2016, respectively. One customer within the mattress fabrics segment accounted for 18% and 16% of net accounts receivable balance as of April 30, 2017 and May 1, 2016, respectively. Balance sheet information for the company’s operating segments follow: (dollars in thousands) 2017 2016 2015 segment assets mattress fabrics current assets (1) $ 47,038 43,472 41,328 non-compete agreements, net 828 903 979 customer relationships 664 715 766 goodwill 11,462 11,462 11,462 investment in unconsolidated joint venture 1,106 - - property, plant, and equipment 48,916 (2) 37,480 (3) 33,773 (4) total mattress fabrics assets $ 110,014 94,032 88,308 upholstery fabrics current assets (1) $ 29,021 26,540 29,905 property, plant, and equipment 1,879 (5) 1,564 (6) 1,467 (7) total upholstery fabrics assets $ 30,900 28,104 31,372 total segment assets 140,914 122,136 119,680 non-segment assets cash and cash equivalents 20,795 37,787 29,725 short-term investments 2,443 4,359 10,004 income taxes receivable - 155 229 deferred income taxes 419 2,319 5,169 other current assets 2,894 2,477 2,440 property, plant, and equipment 856 (8) 929 (8) 838 (8) long-term investments - 30,945 - - long-term investments - 5,466 4,025 2,415 other assets 902 955 800 total assets $ 205,634 175,142 171,300 capital expenditures (9): mattress fabrics $ 17,689 9,666 10,454 upholstery fabrics 822 626 468 unallocated corporate 260 416 252 $ 18,771 10,708 11,174 depreciation expense mattress fabrics $ 6,245 5,837 5,034 upholstery fabrics 840 834 739 total segment depreciation expense $ 7,085 6,671 5,773 (1) Current assets represent accounts receivable and inventory. (2) The $48.9 million at April 30, 2017, represents property, plant, and equipment located in the U.S. of $34.0 million and located in Canada of $14.9 million. (3) The $37.5 million at May 1, 2016, represents property, plant, and equipment located in the U.S. of $24.8 million and located in Canada of $12.7 million. (4) The $33.8 million at May 3, 2015, represents property, plant, and equipment located in the U.S. of $23.8 million and located in Canada of $10.0 million. (5) The $1.9 million at April 30, 2017, represents property, plant, and equipment located in the U.S. of $1.2 million and located in China of $655. (6) The $1.6 million at May 1, 2016, represents property, plant, and equipment located in the U.S. of $893 and located in China of $671. (7) The $1.5 million at May 3, 2015, represents property, plant, and equipment located in the U.S. of $848 and located in China of $619. (8) The $856, $929, and $838 balance at April 30, 2017, May 1, 2016, and May 3, 2015, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by both the mattress and upholstery fabric segments. (9) Capital expenditure amounts are stated on an accrual basis. See Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.

STATUTORY RESERVES

STATUTORY RESERVES	12 Months Ended
	Apr. 30, 2017
Text Block [Abstract]
STATUTORY RESERVES	17. The company’s subsidiaries located in China are required to transfer 10% of their 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 reaches 50% of the company’s registered capital. The transfer to this reserve must be made before distributions of any dividend to shareholders. As of April 30, 2017, the company’s statutory surplus reserve was $4.5 million, representing 10% of accumulated earnings and profits determined in accordance with PRC accounting rules and regulations. The surplus reserve fund is non-distributable other than during liquidation and can be used to fund previous years’ losses, if any, and 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 subsidiaries located in China can transfer funds to the parent company with the exception of the statutory surplus reserve of $4.5 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. 30, 2017
Text Block [Abstract]
COMMON STOCK REPURCHASE PROGRAM	18. COMMON STOCK REPURCHASE PROGRAM On June 15, 2016, we announced that 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 amount of shares purchased and the timing of such purchases will be based on working capital requirements, market and general business conditions, and other factors including alternative investment opportunities. During fiscal 2017, there were no repurchases of our common stock. During fiscal 2016, we purchased 100,776 shares of our common stock at a cost of $2.4 million, all of which was purchased during the third quarter. During fiscal 2015, we purchased 43,014 shares of our common stock at a cost of $745,000, all of which were purchased in the first and second quarters. At April 30, 2017, we had $5.0 million available for additional repurchases of our common stock.

DIVIDEND PROGRAM

DIVIDEND PROGRAM	12 Months Ended
	Apr. 30, 2017
Text Block [Abstract]
DIVIDEND PROGRAM	19. DIVIDEND PROGRAM On June 13, 2017, we announced that our board of directors approved the payment of a special cash dividend of $0.21 per share and a regular quarterly cash dividend payment of $0.08 per share. These dividend payments are payable on July 17, 2017, to shareholders of record as of July 3, 2017. During fiscal 2017, dividend payments totaled $6.3 million, of which $2.6 million represented a special cash dividend payment in the first quarter of $0.21 per share, and $3.7 million represented our regular quarterly cash dividend payments ranging from $0.07 to $0.08 per share. During fiscal 2016, dividend payments totaled $8.1 million, of which $5.0 million represented a special cash dividend payment in the first quarter of $0.40 per share, and $3.1 million represented our regular quarterly cash dividend payments ranging from $0.06 to $0.07 per share. During fiscal 2015, dividend payments totaled $7.6 million, of which $4.9 million represented a special cash dividend payment in the first quarter of $0.40 per share, and $2.7 million represented our regular quarterly cash dividend payments ranging from $0.05 to $0.06 per share. Future dividend payments are subject to board approval and may be adjusted at the board’s discretion as business needs or market conditions change.

SELECTED QUARTERLY DATA (UNAUDI

SELECTED QUARTERLY DATA (UNAUDITED)	12 Months Ended
	Apr. 30, 2017
Quarterly Financial Information Disclosure [Abstract]
SELECTED QUARTERLY DATA (UNAUDITED)	SELECTED QUARTERLY DATA (UNAUDITED) fiscal fiscal fiscal fiscal fiscal fiscal fiscal fiscal 2017 2017 2017 2017 2016 2016 2016 2016 (amounts in thousands except per share, ratios & other, stock data) 4th quarter 3rd quarter 2nd quarter 1st quarter 4th quarter 3rd quarter 2nd quarter 1st quarter INCOME STATEMENT DATA net sales $ 77,350 76,169 75,343 80,682 77,253 78,466 76,956 80,185 cost of sales 60,194 59,410 58,442 62,263 60,640 61,903 61,223 63,983 gross profit 17,156 16,759 16,901 18,419 16,613 16,563 15,733 16,202 selling, general and administrative expenses 9,986 9,824 9,602 9,746 9,261 9,337 9,433 8,741 income from operations 7,170 6,935 7,299 8,673 7,352 7,226 6,300 7,461 interest expense - - - - - - - 24 interest income (134 ) (124 ) (15 ) (25 ) (26 ) (38 ) (69 ) (66 ) other expense 305 69 155 152 211 85 225 95 income before income taxes 6,999 6,990 7,159 8,546 7,167 7,179 6,144 7,408 income taxes 778 643 2,684 3,233 3,566 2,317 2,373 2,707 loss from investment in unconsolidated joint venture 23 - - - - - - - net income $ 6,198 6,347 4,475 5,313 3,601 4,862 3,771 4,701 depreciation $ 1,781 1,793 1,751 1,761 1,783 1,705 1,629 1,555 weighted average shares outstanding 12,340 12,313 12,308 12,286 12,257 12,331 12,343 12,277 weighted average shares outstanding, assuming dilution 12,567 12,544 12,507 12,463 12,434 12,486 12,484 12,456 PER SHARE DATA net income per share - basic $ 0.50 0.52 0.36 0.43 0.29 0.39 0.31 0.38 net income per share - diluted 0.49 0.51 0.36 0.43 0.29 0.39 0.30 0.38 dividends per share 0.08 0.08 0.07 0.28 0.07 0.07 0.06 0.46 book value 12.03 11.56 11.04 10.68 10.50 10.21 9.96 9.62 BALANCE SHEET DATA operating working capital (3) $ 40,869 40,973 41,810 43,486 45,794 49,288 43,303 43,405 property, plant and equipment, net 51,651 50,333 45,537 41,745 39,973 38,157 38,319 37,480 total assets 205,634 191,056 179,127 183,360 175,142 173,551 168,947 166,880 capital expenditures 3,097 6,590 5,541 3,543 3,631 1,542 2,575 2,960 dividends paid 988 985 862 3,445 859 864 741 5,676 long-term debt, current maturities of long-term debt, and line of credit (1) - - - 7,000 - - - 2,200 shareholders' equity 148,630 142,314 135,949 131,435 128,812 125,074 122,975 118,725 capital employed (2) 98,429 97,788 94,101 94,599 90,357 90,983 88,297 90,593 RATIOS & OTHER DATA gross profit margin 22.2 % 22.0 % 22.4 % 22.8 % 21.5 % 21.1 % 20.4 % 20.2 % operating income margin 9.3 9.1 9.7 10.7 9.5 9.2 8.2 9.3 net income margin 8.0 8.3 5.9 6.6 4.7 6.2 4.9 5.9 effective income tax rate 11.1 9.2 37.5 37.8 49.8 32.3 38.6 36.5 Debt-to-total capital employed ratio (1) 0.0 0.0 0.0 7.4 0.0 0.0 0.0 2.4 operating working capital turnover (3) 7.3 7.0 7.0 7.0 7.0 7.2 7.7 7.7 days sales in receivables 29 27 23 26 28 31 28 29 inventory turnover 5.0 5.2 5.2 5.3 5.3 5.1 5.3 5.6 STOCK DATA stock price high $ 34.50 37.80 34.30 30.11 28.53 31.15 35.23 33.64 low 30.25 26.80 26.72 25.57 22.72 22.61 29.13 25.22 close 32.10 33.80 28.15 28.53 26.24 25.32 30.01 30.25 daily average trading volume (shares) 37.7 43.5 45.9 40.9 33.5 68.8 76.2 90.5 (1) Debt includes long-term debt, current maturities of long-term debt, and line of credit. (2) Capital employed does not include cash and cash equivalents, short-term investments, long-term investments (held-to-maturity), long-term investments (rabbi trust), current maturities of long-term debt, line of credit, noncurrent deferred tax assets and liabilities, income taxes receivable and payable, and deferred compensation. (3) Operating working capital for this calculation is accounts receivable and inventories, offset by accounts payable-trade and accounts payable - capital expenditures.

GENERAL AND SUMMARY OF SIGNIF28

GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2017
Description of Business	Description of Business At the end of our third quarter of fiscal 2015, we closed our finished goods warehouse and distribution facility located in Poznan, Poland, primarily as a result of the ongoing economic concerns in Europe.
Basis of Presentation	Basis of Presentation
Principles of Consolidation	Principles of Consolidation Effective January 1, 2017, Culp International Holdings, Ltd. (Culp), a wholly-owned subsidiary of Culp, Inc., entered into a joint venture agreement, pursuant to which Culp owns fifty percent of CLASS International Holdings, Ltd (CLIH). CLIH will produce cut and sewn mattress covers, and its operations will be located on the northeast border of Haiti, which borders the Dominican Republic. Culp's investment in CLIH will be accounted for under the equity method of accounting in accordance with ASC Topic 823 – Investments – Equity Method and Joint Ventures. If our carrying value in CLIH is reduced to zero, no further losses will be recorded in our consolidated financial statements. However, if CLIH subsequently reports income, we will not record our share of such income until it equals the amount of its share of losses previously recognized.
Fiscal Year	Fiscal Year
Use of Estimates	Use of Estimates –
Cash and Cash Equivalents	Cash and Cash Equivalents A summary of our cash and cash equivalents by geographic area follows: April 30, May 1, (dollars in thousands) 2017 2016 China $ 12,722 8,454 Cayman Islands 4,020 25,762 Canada 2,906 3,550 United States 1,147 21 $ 20,795 37,787 Throughout the year, we have cash balances regarding our U.S. operations in excess of federally insured amounts on deposit with a financial institution. We have not experienced any losses in such accounts. Management believes we are not exposed to any significant credit risk related to cash and cash equivalents.
Accounts Receivable	Accounts Receivable
Inventories	Inventories
Property, Plant and Equipment	Property, Plant and Equipment 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, the related cost and accumulated depreciation are removed from the accounts and 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 – 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 amortized over the asset's estimated useful life. Interest costs of $158,000, $58,000 and $171,000 were capitalized for the construction of qualifying fixed assets for fiscal 2017, 2016, and 2015, respectively.
Foreign Currency Adjustments	Foreign Currency Adjustments A summary of our foreign currency exchange gains (losses) by geographic area follows: (dollars in thousands) 2017 2016 2015 China $ 111 (70 ) 241 Canada (120 ) 76 (108 ) Poland - - (2 ) $ (9 ) 6 131
Goodwill	Goodwill – Management assesses goodwill for impairment at the end of each fiscal year or between annual tests if an event that occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying values. In accordance with ASU No. 2011-08, Intangibles-Goodwill and Other (ASC Topic 350), we performed our annual impairment test on a qualitative basis. Based on our qualitative assessments as of April 30, 2017 and May 1, 2016, we determined that our goodwill was not impaired using a more likely than not standard. Our goodwill of $11.5 million at April 30, 2017 and May 1, 2016, respectively, relates to our mattress fabrics segment.
Income Taxes	Income Taxes 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, taking into account the effects of local tax law. 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. Also, we assess the recognition of U.S. foreign income tax credits associated with foreign withholding and income tax payments and whether it is more-likely-than-not that our foreign income tax credits will not be realized. If it is determined that any foreign income tax credits need to be recognized or it is more-likely-than-not our foreign income tax credits will not be realized, an adjustment to our provision for income taxes will be recognized at that time. We recognize the tax impact from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax impact 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 tax positions are recorded as income tax expense. Significant judgment is required in the identification of uncertain tax positions and in the estimation of penalties and interest on uncertain tax positions.
Revenue Recognition	Revenue Recognition
Shipping and Handling Costs	Shipping and Handling Costs
Sales and Other Taxes	Sales and Other Taxes –
Stock-Based Compensation	Stock-Based Compensation
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amount of cash and cash equivalents, short-term investments, accounts receivable, other current assets, line of credit, accounts payable and accrued expenses approximates fair value because of the short maturity of these financial instruments.
Recently Adopted and Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements In June 2014, the Financial Accounting Standards Board ("FASB") amended its authoritative guidance on accounting for certain share-based payment awards. The amended guidance requires that share-based compensation awards with terms of a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant-date fair value of the award and compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved. The guidance will permit an entity to apply the amendments in the update either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the consolidated financial statements and to all new or modified awards thereafter. This guidance was effective for the first quarter of fiscal 2017 and did not have any impact on our consolidated financial statements as we currently do not have any share-based payment awards with terms of a performance target that affects vesting and could be achieved after the requisite service period. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, which amends ASC Topic 606, Revenue from Contracts with Customers. Revenue from Contracts with Customers: Deferral of the Effective Date In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), In March 2016, the FASB issued ASU No. 2016-09, "Compensation - Stock Compensation (Topic 718): Improvements to Employee Shares-Based Payment Accounting." ASU 2016-09 is intended to improve the accounting for share-based payment transactions as part of the FASB's simplification initiative. This guidance eliminates the APIC pool concept and requires that excess income tax benefits and deficiencies be recorded in the income statement when awards are vested or are settled. This guidance also addresses simplifications related to statement of cash flows classification, accounting for forfeitures, and minimum statutory tax withholding requirements. This ASU is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. Therefore, we are required to apply this guidance in our fiscal 2018 interim and annual financial statements. The primary impact of adopting this ASU will be the recognition of excess income tax benefits and deficiencies within income taxes, which will increase the volatility within our provision for income taxes as the excess amounts are dependent on our common stock price at the date the awards are vested or are settled. Currently, we do not expect the other provisions within this guidance to have a material impact on our consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In October 2016, the FASB issued ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory, There are no other new accounting pronouncements that are expected to have a significant impact on our consolidated financial statements.
Short-Term Investments [Member]
Investments	Short-Term Investments A summary of our short-term investments by geographic area follows: April 30, May 1, (dollars in thousands) 2017 2016 Canada $ 1,362 3,294 United States 1,081 1,065 $ 2,443 4,359
Long-Term Investments (Rabbi Trust) [Member]
Investments	Long-Term Investments (Rabbi Trust) Our long-term investments are classified as available for sale and were recorded at its fair value of $5.5 million and $4.0 million at April 30, 2017 and May 1, 2016, respectively. Our long-term investments had an accumulated unrealized gain totaling $43,000 at April 30, 2017 and an accumulated unrealized loss totaling $44,000 at May 1, 2016. The fair value of our long-term investments associated with our Rabbi Trust approximates its cost basis.
Long-Term Investments (Held-To-Maturity) [Member]
Investments	Long-Term Investments (Held-To-Maturity) At April 30, 2017, the amortized cost of our held-to-maturity investments $30.9 million and the fair value was $30.8 million.

GENERAL AND SUMMARY OF SIGNIF29

GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2017
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 30, May 1, (dollars in thousands) 2017 2016 China $ 12,722 8,454 Cayman Islands 4,020 25,762 Canada 2,906 3,550 United States 1,147 21 $ 20,795 37,787
Summary of Short-Term Investments by Geographic Area	A summary of our short-term investments by geographic area follows: April 30, May 1, (dollars in thousands) 2017 2016 Canada $ 1,362 3,294 United States 1,081 1,065 $ 2,443 4,359
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) 2017 2016 2015 China $ 111 (70 ) 241 Canada (120 ) 76 (108 ) Poland - - (2 ) $ (9 ) 6 131

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Apr. 30, 2017
Receivables [Abstract]
Summary of Accounts Receivable	A summary of accounts receivable follows: April 30, May 1, (dollars in thousands) 2017 2016 customers $ 26,211 25,531 allowance for doubtful accounts (414 ) (1,088 ) reserve for returns and allowances and discounts (1,220 ) (962 ) $ 24,577 23,481
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) 2017 2016 2015 beginning balance $ (1,088 ) (851 ) (573 ) provision for bad debts 222 (363 ) (421 ) write-offs, net of recoveries 452 126 143 ending balance $ (414 ) (1,088 ) (851 )
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) 2017 2016 2015 beginning balance $ (962 ) (738 ) (479 ) provision for returns and allowances and discounts (3,061 ) (2,825 ) (2,733 ) credits issued 2,803 2,601 2,474 ending balance $ (1,220 ) (962 ) (738 )

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Apr. 30, 2017
Inventory Disclosure [Abstract]
Summary of Inventories	A summary of inventories follows: April 30 , May 1, (dollars in thousands) 2017 2016 raw materials $ 6,456 5,462 work-in-process 3,095 2,972 finished goods 41,931 38,097 $ 51,482 46,531

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Apr. 30, 2017
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 30, May 1, land and improvements 0-10 $ 836 836 buildings and improvements 7-40 19,071 16,126 leasehold improvements ** 1,541 1,340 machinery and equipment 3-12 67,709 64,114 office furniture and equipment 3-10 8,936 8,212 capital projects in progress 12,901 2,896 110,994 93,524 accumulated depreciation and amortization (59,343 ) (53,551 ) $ 51,651 39,973 ** Shorter of life of lease or useful life.

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Apr. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Change in Carrying Amount of Goodwill	A summary of the change in the carrying amount of goodwill follows: (dollars in thousands) 2017 2016 2015 beginning balance $ 11,462 11,462 11,462 loss on impairment - - - acquisitions - - - ending balance $ 11,462 11,462 11,462

INVESTMENT IN UNCONSOLIDATED 34

INVESTMENT IN UNCONSOLIDATED JOINT VENTURE (Tables)	12 Months Ended
	Apr. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Summary of Equity Method Investment	The following table summarizes information of assets, liabilities and members’ equity of our equity method investment in CLIH: (dollars in thousands) April 30, 2017 May 1, 2016 total assets $ 2,258 $ - total liabilities $ 46 $ - total members’ equity $ 2,212 $ -

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	12 Months Ended
	Apr. 30, 2017
Text Block [Abstract]
Summary of Other Assets	A summary of other assets follows: April 30, May 1, (dollars in thousands) 2017 2016 cash surrender value – life insurance $ 376 357 non-compete agreement, net 828 903 customer relationships, net 664 715 other 526 598 $ 2,394 2,573

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Apr. 30, 2017
Text Block [Abstract]
Summary of Accrued Expenses	A summary of accrued expenses follows: (dollars in thousands) April 30, May 1, 2016 compensation, commissions and related benefits $ 10,188 10,011 advertising rebates 468 870 interest 51 - other 1,240 1,041 $ 11,947 11,922

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Allocation of Income Tax Expense	Total income tax expense was allocated as follows: (dollars in thousands) 2017 2016 2015 income from operations $ 7,339 10,963 7,885 shareholders’ equity, related to based compensation (657 ) (841 ) (109 ) $ 6,682 10,122 7,776
Schedule of Income Tax Expense Attributable to Income from Operations	Income tax expense attributable to income from operations consists of: (dollars in thousands) 2017 2016 2015 current federal $ 109 - - state 13 6 (7 ) foreign 5,981 6,765 4,713 foreign – reversal of uncertain tax position (3,431 ) - - 2,672 6,771 4,706 deferred federal 404 (1,205 ) (849 ) state 54 305 (52 ) undistributed earnings – foreign subsidiaries (101 ) (1,129 ) (260 ) U.S. operating loss carryforwards 3,630 5,467 4,487 foreign 734 1,086 (92 ) valuation allowance (54 ) (332 ) (55 ) 4,667 4,192 3,179 $ 7,339 10,963 7,885
Schedule of Income (Loss) before Income Taxes Related to Foreign and U.S. Operations	Income (loss) before income taxes related to our foreign and U.S. operations consists of: (dollars in thousands) 2017 2016 2015 Foreign: China $ 13,650 14,130 12,531 Canada 4,918 3,647 2,695 Poland (19 ) (62 ) (260 ) Cayman Islands 154 - - Total Foreign 18,703 17,715 14,966 United States 10,993 10,183 7,990 $ 29,696 27,898 22,956
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: 2017 2016 2015 federal income tax rate 34.0 % 34.0 % 34.0 % tax effects of Chinese foreign exchange gains 1.6 4.4 0.3 change in valuation allowance (0.2 ) (1.2 ) (0.2 ) change in North Carolina income tax rates - 0.7 - reversal of foreign uncertain income tax position (11.6 ) - - other 0.9 1.4 0.2 24.7 % 39.3 % 34.3 %
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) 2017 2016 deferred tax assets: accounts receivable $ 447 545 inventories 2,196 2,660 compensation 6,222 5,311 liabilities and other 890 1,173 foreign income tax credits - 1,436 1,436 alternative minimum tax credit - 1,428 1,320 property, plant and equipment (1) 245 326 loss carryforwards – U.S. 3,842 6,888 loss carryforwards – foreign 73 147 unrecognized tax benefits – U.S. (3,842 ) (6,888 ) valuation allowances (536 ) (590 ) total deferred tax assets 12,401 12,328 deferred tax liabilities: undistributed earnings on foreign subsidiaries (497 ) (604 ) unrecognized tax benefits – U.S. (7,936 ) (4,168 ) property, plant and equipment (2) (5,546 ) (5,210 ) goodwill (1,478 ) (1,325 ) other (118 ) (185 ) total deferred tax liabilities (15,575 ) (11,492 ) Net deferred tax (liability) asset $ (3,174 ) 836 (1) (2)
Schedule of Unrecognized Tax Benefit	The following table sets forth the change in the company’s unrecognized tax benefit: (dollars in thousands) 2017 2016 2015 beginning balance $ 14,897 14,141 13,740 increases from prior period tax positions 854 454 588 decreases from prior period tax positions (3,506 )** (77 ) (187 ) increases from current period tax positions - 379 - ending balance $ 12,245 14,897 14,141 ** Amount includes a reduction to unrecognized tax benefits of $3,431 resulting from a lapse of the applicable statute of limitations.

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Apr. 30, 2017
Summary of Stock Option Activity	The following tables summarize stock option activity for fiscal 2017, 2016, and 2015: 2017 2016 2015 Weighted- Weighted- Weighted- Average Average Average Exercise Exercise Exercise Shares Price Shares Price Shares Price outstanding at beginning of year 83,600 $ 8.37 140,100 $ 6.49 153,950 $ 6.70 granted - - - - - - exercised (68,000 ) 8.65 (54,500 ) 3.68 (10,100 ) 9.31 canceled/expired - - (2,000 ) 4.59 (3,750 ) 7.27 outstanding at end of year 15,600 7.14 83,600 8.37 140,100 6.49
Summary of Stock Option Activity by Range of Exercise Prices	Options Outstanding Options Exercisable Range of Number Outstanding Weighted-Avg. Remaining Weighted-Avg. Number Exercisable Weighted-Avg. Exercise Prices at 4/30/17 Contractual Life Exercise Price at 4/30/17 Exercise Price $7.08 - 15,600 1.1 $ 7.14 15,600 $ 7.14
Summary of Time Vested Restricted Stock Activity	The following table summarizes the time vested restricted stock activity for fiscal years 2017, 2016, and 2015: 2017 Shares 2016 Shares 2015 Shares outstanding at beginning of year - - 61,668 granted 1,200 - - vested - - (61,668 ) outstanding at end of year 1,200 - -
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 years 2017 and 2016. No performance based restricted stock units vested during fiscal 2015: Fiscal Year Common Stock Shares Vested (1) Weighted Average Fair Value Price Per Share Fiscal 2017 - 37,192 $ 637 $ 17.12 (2) Fiscal 2017 - 12,000 $ 345 $ 28.77 (3) Fiscal 2016 - 115,855 $ 1,183 $ 10.21 (2) (1) (2) (3)
Management [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 key members of management for fiscal years 2017, 2016, and 2015: (1) Restricted Stock (2) Price Per Vesting Date of Grant Units Awarded Share Period July 14, 2016 107,880 $ 28.00 3 years July 15, 2015 107,554 $ 32.23 3 years June 24, 2014 102,845 $ 17.70 3 years (1) (2)
Non-employee [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 a non-employee for fiscal years 2017, 2016, and 2015: Date of Grant (1) Units Awarded (2) Share Vesting Period July 14, 2016 11,549 $ 32.10 (2) 3 years July 15, 2015 10,364 $ 32.10 (2) 3 years March 3, 2015 16,000 $ 32.10 (2) 28 months March 3, 2015 12,000 $ 28.77 (3) 16 months (1) (2) (3)

Fair Value of Financial Instr39

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Apr. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of Assets Measured at Fair Value on a Recurring Basis	The following table presents information about assets and liabilities measured at fair value on a recurring basis: Fair value measurements at April 30, 2017 using: Quoted prices in active markets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: U.S. Corporate Bonds $ - $ 30,831 $ - $ 30,831 Premier Money Market Fund 4,811 N/A N/A 4,811 Low Duration Bond Fund 1,081 N/A N/A 1,081 Intermediate Term Bond Fund 751 N/A N/A 751 Strategic Income Fund 611 N/A N/A 611 Large Blend Fund 365 N/A N/A 365 Growth Allocation Fund 126 N/A N/A 126 Moderate Allocation Fund 88 N/A N/A 88 Other 76 N/A N/A 76 Fair value measurements at May 1, 2016 using: Quoted prices in active markets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Premier Money Market Fund $ 3,404 N/A N/A $ 3,404 Low Duration Bond Fund 1,604 N/A N/A 1,604 Intermediate Term Bond Fund 1,154 N/A N/A 1,154 Strategic Income Fund 999 N/A N/A 999 Limited Term Bond Fund 602 N/A N/A 602 Large Blend Fund 289 N/A N/A 289 Growth Allocation Fund 148 N/A N/A 148 Mid Cap Value Fund 102 N/A N/A 102 Other 82 N/A N/A 82

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	12 Months Ended
	Apr. 30, 2017
Earnings Per Share [Abstract]
Schedule of Weighted Average Shares Used in the Computation of Basic and Diluted Net Income Per Share	Weighted average shares used in the computation of basic and diluted net income per share are as follows: (in thousands) 2017 2016 2015 weighted-average common shares outstanding, basic 12,312 12,302 12,217 dilutive effect of stock-based compensation 206 173 205 weighted-average common shares outstanding, diluted 12,518 12,475 12,422

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Apr. 30, 2017
Segment Reporting [Abstract]
Summary of Segment Information by Geographic Area	International sales accounted for 22% of net sales in 2017, 2016, and 2015, respectively, and are summarized by geographic area as follows: (dollars in thousands) 2017 2016 2015 north america (excluding USA) (1) $ 29,995 31,667 30,758 far east and asia (2) 34,695 31,927 31,855 all other areas 3,618 4,336 4,720 $ 68,308 67,930 67,333 (1) (2)
Schedule of Operating Segments Information	Statements of operations for the company’s operating segments are as follows: (dollars in thousands) 2017 2016 2015 net sales: upholstery fabrics $ 118,739 126,441 130,427 mattress fabrics 190,805 186,419 179,739 $ 309,544 312,860 310,166 gross profit: upholstery fabrics $ 26,170 26,393 22,690 mattress fabrics 43,065 38,718 32,877 $ 69,235 65,111 55,567 (dollars in thousands) 2017 2016 2015 selling, general, and administrative expenses: upholstery fabrics $ 15,079 15,094 14,562 mattress fabrics 13,685 12,223 11,206 unallocated corporate 10,393 9,456 7,010 total selling, general, and administrative expenses $ 39,157 36,773 32,778 Income from operations: upholstery fabrics $ 11,091 11,298 8,128 mattress fabrics 29,380 26,496 21,671 total segment income from operations 40,471 37,794 29,799 unallocated corporate expenses (10,393 ) (9,456 ) (7,010 ) total income from operations 30,078 28,338 22,789 interest expense - - (64 ) interest income 299 176 622 other expense (681 ) (616 ) (391 ) income before income taxes $ 29,696 27,898 22,956 Balance sheet information for the company’s operating segments follow: (dollars in thousands) 2017 2016 2015 segment assets mattress fabrics current assets (1) $ 47,038 43,472 41,328 non-compete agreements, net 828 903 979 customer relationships 664 715 766 goodwill 11,462 11,462 11,462 investment in unconsolidated joint venture 1,106 - - property, plant, and equipment 48,916 (2) 37,480 (3) 33,773 (4) total mattress fabrics assets $ 110,014 94,032 88,308 upholstery fabrics current assets (1) $ 29,021 26,540 29,905 property, plant, and equipment 1,879 (5) 1,564 (6) 1,467 (7) total upholstery fabrics assets $ 30,900 28,104 31,372 total segment assets 140,914 122,136 119,680 non-segment assets cash and cash equivalents 20,795 37,787 29,725 short-term investments 2,443 4,359 10,004 income taxes receivable - 155 229 deferred income taxes 419 2,319 5,169 other current assets 2,894 2,477 2,440 property, plant, and equipment 856 (8) 929 (8) 838 (8) long-term investments - 30,945 - - long-term investments - 5,466 4,025 2,415 other assets 902 955 800 total assets $ 205,634 175,142 171,300 capital expenditures (9): mattress fabrics $ 17,689 9,666 10,454 upholstery fabrics 822 626 468 unallocated corporate 260 416 252 $ 18,771 10,708 11,174 depreciation expense mattress fabrics $ 6,245 5,837 5,034 upholstery fabrics 840 834 739 total segment depreciation expense $ 7,085 6,671 5,773 (1) Current assets represent accounts receivable and inventory. (2) The $48.9 million at April 30, 2017, represents property, plant, and equipment located in the U.S. of $34.0 million and located in Canada of $14.9 million. (3) The $37.5 million at May 1, 2016, represents property, plant, and equipment located in the U.S. of $24.8 million and located in Canada of $12.7 million. (4) The $33.8 million at May 3, 2015, represents property, plant, and equipment located in the U.S. of $23.8 million and located in Canada of $10.0 million. (5) The $1.9 million at April 30, 2017, represents property, plant, and equipment located in the U.S. of $1.2 million and located in China of $655. (6) The $1.6 million at May 1, 2016, represents property, plant, and equipment located in the U.S. of $893 and located in China of $671. (7) The $1.5 million at May 3, 2015, represents property, plant, and equipment located in the U.S. of $848 and located in China of $619. (8) The $856, $929, and $838 balance at April 30, 2017, May 1, 2016, and May 3, 2015, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by both the mattress and upholstery fabric segments. (9) Capital expenditure amounts are stated on an accrual basis. See Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.

SELECTED QUARTERLY DATA (UNAU42

SELECTED QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
	Apr. 30, 2017
Quarterly Financial Information Disclosure [Abstract]
Summary of Selected Quarterly Data	fiscal fiscal fiscal fiscal fiscal fiscal fiscal fiscal 2017 2017 2017 2017 2016 2016 2016 2016 (amounts in thousands except per share, ratios & other, stock data) 4th quarter 3rd quarter 2nd quarter 1st quarter 4th quarter 3rd quarter 2nd quarter 1st quarter INCOME STATEMENT DATA net sales $ 77,350 76,169 75,343 80,682 77,253 78,466 76,956 80,185 cost of sales 60,194 59,410 58,442 62,263 60,640 61,903 61,223 63,983 gross profit 17,156 16,759 16,901 18,419 16,613 16,563 15,733 16,202 selling, general and administrative expenses 9,986 9,824 9,602 9,746 9,261 9,337 9,433 8,741 income from operations 7,170 6,935 7,299 8,673 7,352 7,226 6,300 7,461 interest expense - - - - - - - 24 interest income (134 ) (124 ) (15 ) (25 ) (26 ) (38 ) (69 ) (66 ) other expense 305 69 155 152 211 85 225 95 income before income taxes 6,999 6,990 7,159 8,546 7,167 7,179 6,144 7,408 income taxes 778 643 2,684 3,233 3,566 2,317 2,373 2,707 loss from investment in unconsolidated joint venture 23 - - - - - - - net income $ 6,198 6,347 4,475 5,313 3,601 4,862 3,771 4,701 depreciation $ 1,781 1,793 1,751 1,761 1,783 1,705 1,629 1,555 weighted average shares outstanding 12,340 12,313 12,308 12,286 12,257 12,331 12,343 12,277 weighted average shares outstanding, assuming dilution 12,567 12,544 12,507 12,463 12,434 12,486 12,484 12,456 PER SHARE DATA net income per share - basic $ 0.50 0.52 0.36 0.43 0.29 0.39 0.31 0.38 net income per share - diluted 0.49 0.51 0.36 0.43 0.29 0.39 0.30 0.38 dividends per share 0.08 0.08 0.07 0.28 0.07 0.07 0.06 0.46 book value 12.03 11.56 11.04 10.68 10.50 10.21 9.96 9.62 BALANCE SHEET DATA operating working capital (3) $ 40,869 40,973 41,810 43,486 45,794 49,288 43,303 43,405 property, plant and equipment, net 51,651 50,333 45,537 41,745 39,973 38,157 38,319 37,480 total assets 205,634 191,056 179,127 183,360 175,142 173,551 168,947 166,880 capital expenditures 3,097 6,590 5,541 3,543 3,631 1,542 2,575 2,960 dividends paid 988 985 862 3,445 859 864 741 5,676 long-term debt, current maturities of long-term debt, and line of credit (1) - - - 7,000 - - - 2,200 shareholders' equity 148,630 142,314 135,949 131,435 128,812 125,074 122,975 118,725 capital employed (2) 98,429 97,788 94,101 94,599 90,357 90,983 88,297 90,593 RATIOS & OTHER DATA gross profit margin 22.2 % 22.0 % 22.4 % 22.8 % 21.5 % 21.1 % 20.4 % 20.2 % operating income margin 9.3 9.1 9.7 10.7 9.5 9.2 8.2 9.3 net income margin 8.0 8.3 5.9 6.6 4.7 6.2 4.9 5.9 effective income tax rate 11.1 9.2 37.5 37.8 49.8 32.3 38.6 36.5 Debt-to-total capital employed ratio (1) 0.0 0.0 0.0 7.4 0.0 0.0 0.0 2.4 operating working capital turnover (3) 7.3 7.0 7.0 7.0 7.0 7.2 7.7 7.7 days sales in receivables 29 27 23 26 28 31 28 29 inventory turnover 5.0 5.2 5.2 5.3 5.3 5.1 5.3 5.6 STOCK DATA stock price high $ 34.50 37.80 34.30 30.11 28.53 31.15 35.23 33.64 low 30.25 26.80 26.72 25.57 22.72 22.61 29.13 25.22 close 32.10 33.80 28.15 28.53 26.24 25.32 30.01 30.25 daily average trading volume (shares) 37.7 43.5 45.9 40.9 33.5 68.8 76.2 90.5 (1) Debt includes long-term debt, current maturities of long-term debt, and line of credit. (2) Capital employed does not include cash and cash equivalents, short-term investments, long-term investments (held-to-maturity), long-term investments (rabbi trust), current maturities of long-term debt, line of credit, noncurrent deferred tax assets and liabilities, income taxes receivable and payable, and deferred compensation. (3) Operating working capital for this calculation is accounts receivable and inventories, offset by accounts payable-trade and accounts payable - capital expenditures.

General and Summary of Signif43

General and Summary of Significant Accounting Policies (Detail)	3 Months Ended	12 Months Ended
	Oct. 30, 2016USD ($)	Apr. 30, 2017USD ($)Segment	May 01, 2016USD ($)	May 03, 2015USD ($)	Jan. 01, 2017	Apr. 27, 2014USD ($)
Organization And Summary Of Significant Accounting Policies [Line Items]
Number of business segments | Segment		2
short-term investments		$ 2,443,000	$ 4,359,000
long-term investments - rabbi trust		5,466,000	4,025,000
purchase of long-term investments (held-to-maturity)	$ 31,020,000	31,020,000
long-term investments - held-to-maturity		30,945,000
Fair value of held-to-maturity investments		$ 30,831,000
Inventory aging categories		Inventory aging categories are six, nine, twelve, and fifteen months
Interest costs incurred on long-term debt and lines of credit		$ 158,000	58,000	$ 235,000
Interest cost capitalized		158,000	58,000	171,000
goodwill		11,462,000	11,462,000	11,462,000		$ 11,462,000
Selling, General and Administrative Expenses [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Handling costs		4,600,000	4,200,000	$ 3,800,000
Short-Term Investments [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Unrealized gain (loss) on investments		(47,000)	(100,000)
Long-Term Investments (Rabbi Trust) [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Unrealized gain (loss) on investments		$ 43,000	(44,000)
Minimum [Member] | Long-Term Investments (Held-To-Maturity) [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Investment maturity period		2 years
Maximum [Member] | Long-Term Investments (Held-To-Maturity) [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Investment maturity period		2 years 6 months
CLIH [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Equity method investment, ownership percentage		50.00%			50.00%
Mattress Fabrics [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
goodwill		$ 11,462,000	$ 11,462,000

Summary of Cash and Cash Equiva

Summary of Cash and Cash Equivalents by Geographic Area (Detail) - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016	May 03, 2015	Apr. 27, 2014
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	$ 20,795	$ 37,787	$ 29,725	$ 29,303
China [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	12,722	8,454
Cayman Islands [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	4,020	25,762
Canada [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	2,906	3,550
United States [Member]
Cash and Cash Equivalents [Line Items]
cash and cash equivalents	$ 1,147	$ 21

Summary of Short-Term Investmen

Summary of Short-Term Investments by Geographic Area (Detail) - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016
Schedule of Investments [Line Items]
short-term investments	$ 2,443	$ 4,359
Canada [Member]
Schedule of Investments [Line Items]
short-term investments	1,362	3,294
United States [Member]
Schedule of Investments [Line Items]
short-term investments	$ 1,081	$ 1,065

Summary of Foreign Currency Exc

Summary of Foreign Currency Exchange Gains (Losses) by Geographic Area (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Foreign Currency Exchange Gain And Loss [Line Items]
Foreign currency exchange gains (losses)	$ (9)	$ 6	$ 131
China [Member]
Foreign Currency Exchange Gain And Loss [Line Items]
Foreign currency exchange gains (losses)	111	(70)	241
Canada [Member]
Foreign Currency Exchange Gain And Loss [Line Items]
Foreign currency exchange gains (losses)	$ (120)	$ 76	(108)
Poland [Member]
Foreign Currency Exchange Gain And Loss [Line Items]
Foreign currency exchange gains (losses)			$ (2)

Accounts Receivable (Detail)

Accounts Receivable (Detail) - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016	May 03, 2015	Apr. 27, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
customers	$ 26,211	$ 25,531
accounts receivable, net	24,577	23,481
Allowance for doubtful accounts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
valuation allowance, balance	(414)	(1,088)	$ (851)	$ (573)
Reserve for returns and allowances and discounts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
valuation allowance, balance	$ (1,220)	$ (962)	$ (738)	$ (479)

Accounts Receivable - Allowance

Accounts Receivable - Allowance for Doubtful Accounts (Detail) - Allowance for doubtful accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Valuation and Qualifying Accounts Disclosure [Line Items]
beginning balance	$ (1,088)	$ (851)	$ (573)
provision for bad debts	222	(363)	(421)
write-offs, net of recoveries	452	126	143
ending balance	$ (414)	$ (1,088)	$ (851)

Accounts Receivable - Allowan49

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. 30, 2017	May 01, 2016	May 03, 2015
Valuation and Qualifying Accounts Disclosure [Line Items]
beginning balance	$ (962)	$ (738)	$ (479)
provision for returns and allowances and discounts	(3,061)	(2,825)	(2,733)
credits issued	2,803	2,601	2,474
ending balance	$ (1,220)	$ (962)	$ (738)

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016
Inventory Disclosure [Abstract]
raw materials	$ 6,456	$ 5,462
work-in-process	3,095	2,972
finished goods	41,931	38,097
inventories	$ 51,482	$ 46,531

Property, Plant and Equipment51

Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015
Property, Plant and Equipment [Line Items]
land and improvements	$ 836				$ 836
buildings and improvements	19,071				16,126
leasehold improvements	1,541				1,340
machinery and equipment	67,709				64,114
office furniture and equipment	8,936				8,212
capital projects in progress	12,901				2,896
property, plant and equipment, gross	110,994				93,524
accumulated depreciation and amortization	(59,343)				(53,551)
property, plant and equipment, net	$ 51,651	$ 50,333	$ 45,537	$ 41,745	$ 39,973	$ 38,157	$ 38,319	$ 37,480
land and improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	0 years
land and improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	10 years
buildings and improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	7 years
buildings and improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	40 years
leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
depreciable lives	Shorter of life of lease or useful life.
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	12 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

Goodwill (Detail)

Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
beginning balance	$ 11,462	$ 11,462	$ 11,462
loss on impairment	0	0	0
acquisitions	0	0	0
ending balance	$ 11,462	$ 11,462	$ 11,462

Investment in Unconsolidated 53

Investment in Unconsolidated Joint Venture - Narrative (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 30, 2017	Apr. 30, 2017	Jan. 01, 2017
Schedule of Equity Method Investments [Line Items]
Loss from equity method investments	$ (23,000)	$ (23,000)
CLIH [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	50.00%	50.00%	50.00%
Unconsolidated joint venture, net loss		$ (46,000)
Loss from equity method investments		$ (23,000)

Investment in Unconsolidated 54

Investment in Unconsolidated Joint Venture - Summary of Equity Method Investment (Detail) - CLIH [Member] - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016
Schedule of Equity Method Investments [Line Items]
total assets	$ 2,258	$ 0
total liabilities	46	0
total members' equity	$ 2,212	$ 0

Other Assets (Detail)

Other Assets (Detail) - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016
Other Assets, Noncurrent [Abstract]
cash surrender value - life insurance	$ 376	$ 357
non-compete agreement, net	828	903
customer relationships, net	664	715
other	526	598
other assets	$ 2,394	$ 2,573

Other Assets - Narrative (Detai

Other Assets - Narrative (Detail)	12 Months Ended
	Apr. 30, 2017USD ($)Contract	May 01, 2016USD ($)Contract	May 03, 2015USD ($)
Other Assets [Line Items]
Gross carrying amount of non-compete agreement	$ 2,000,000	$ 2,000,000
Gross carrying amount of customer relationships	$ 868,000	$ 868,000
Number of life insurance contracts owned | Contract	1	1
Life insurance contracts, death benefits to insured	$ 1,400,000	$ 1,400,000
Life insurance contracts, cash surrender value	$ 376,000	357,000
Non-compete Agreement [Member]
Other Assets [Line Items]
Useful life	15 years
Accumulated amortization	$ 1,200,000	1,100,000
Amortization expense	75,000	75,000	$ 75,000
Remaining amortization expense for the fiscal year	75,000
Remaining amortization expense for the second fiscal year	75,000
Remaining amortization expense for the third fiscal year	75,000
Remaining amortization expense for the fourth fiscal year	75,000
Remaining amortization expense for the fifth fiscal year	75,000
Remaining amortization expense for the fiscal year thereafter	$ 453,000
Weighted average remaining amortization period	11 years
Customer Relationships [Member]
Other Assets [Line Items]
Useful life	17 years
Accumulated amortization	$ 204,000	153,000
Amortization expense	51,000	$ 51,000	$ 51,000
Remaining amortization expense for the fiscal year	51,000
Remaining amortization expense for the second fiscal year	51,000
Remaining amortization expense for the third fiscal year	51,000
Remaining amortization expense for the fourth fiscal year	51,000
Remaining amortization expense for the fifth fiscal year	51,000
Remaining amortization expense for the fiscal year thereafter	$ 409,000
Weighted average remaining amortization period	13 years

Accrued Expenses (Detail)

Accrued Expenses (Detail) - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016
Payables and Accruals [Abstract]
compensation, commissions and related benefits	$ 10,188	$ 10,011
advertising rebates	468	870
interest	51
other	1,240	1,041
accrued expenses	$ 11,947	$ 11,922

Income Taxes - Allocation of In

Income Taxes - Allocation of Income Tax Expense (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
Income Tax Disclosure [Abstract]
income from operations	$ 778	$ 643	$ 2,684	$ 3,233	$ 3,566	$ 2,317	$ 2,373	$ 2,707	$ 7,339	$ 10,963	$ 7,885
shareholders' equity, related to the tax benefit arising from stock based compensation									(657)	(841)	(109)
income tax expense (benefit), including tax effect from exercise of stock options and vesting of other stock-based compensation awards									$ 6,682	$ 10,122	$ 7,776

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
current
federal									$ 109
state									13	$ 6	$ (7)
foreign									5,981	6,765	4,713
foreign - reversal of uncertain tax position									(3,431)
current income tax expense									2,672	6,771	4,706
deferred
federal									404	(1,205)	(849)
state									54	305	(52)
undistributed earnings - foreign subsidiaries									(101)	(1,129)	(260)
U.S. operating loss carryforwards									3,630	5,467	4,487
foreign									734	1,086	(92)
valuation allowance									(54)	(332)	(55)
deferred income tax expense									4,667	4,192	3,179
income tax expense	$ 778	$ 643	$ 2,684	$ 3,233	$ 3,566	$ 2,317	$ 2,373	$ 2,707	$ 7,339	$ 10,963	$ 7,885

Income Taxes - Income (Loss) be

Income Taxes - Income (Loss) before Income Taxes Related to Foreign and U.S. Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
Income Taxes [Line Items]
Income (loss) before income taxes, foreign									$ 18,703	$ 17,715	$ 14,966
income before income taxes	$ 6,999	$ 6,990	$ 7,159	$ 8,546	$ 7,167	$ 7,179	$ 6,144	$ 7,408	29,696	27,898	22,956
China [Member]
Income Taxes [Line Items]
Income (loss) before income taxes, foreign									13,650	14,130	12,531
Canada [Member]
Income Taxes [Line Items]
Income (loss) before income taxes, foreign									4,918	3,647	2,695
Poland [Member]
Income Taxes [Line Items]
Income (loss) before income taxes, foreign									(19)	(62)	(260)
Cayman Islands [Member]
Income Taxes [Line Items]
Income (loss) before income taxes, foreign									154
United States [Member]
Income Taxes [Line Items]
Income (loss) before income taxes, domestic									$ 10,993	$ 10,183	$ 7,990

Income Taxes - Differences Betw

Income Taxes - Differences Between Income Tax Expense at Federal Income Tax Rate and Effective Income Tax Rate (Detail)	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
Income Tax Disclosure [Abstract]
federal income tax rate									34.00%	34.00%	34.00%
tax effects of Chinese foreign exchange gains									1.60%	4.40%	0.30%
change in valuation allowance									(0.20%)	(1.20%)	(0.20%)
change in North Carolina income tax rates										0.70%
reversal of foreign uncertain income tax position									(11.60%)
other									0.90%	1.40%	0.20%
Effective income tax rate	11.10%	9.20%	37.50%	37.80%	49.80%	32.30%	38.60%	36.50%	24.70%	39.30%	34.30%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands		Apr. 30, 2017	May 01, 2016
deferred tax assets:
accounts receivable		$ 447	$ 545
inventories		2,196	2,660
compensation		6,222	5,311
liabilities and other		890	1,173
foreign income tax credits -U.S.		1,436	1,436
alternative minimum tax credit -U.S.		1,428	1,320
property, plant and equipment	[1]	245	326
loss carryforwards - U.S.		3,842	6,888
loss carryforwards - foreign		73	147
unrecognized tax benefits - U.S.		(3,842)	(6,888)
valuation allowances		(536)	(590)
total deferred tax assets		12,401	12,328
deferred tax liabilities:
undistributed earnings on foreign subsidiaries		(497)	(604)
unrecognized tax benefits - U.S.		(7,936)	(4,168)
property, plant and equipment	[2]	(5,546)	(5,210)
goodwill		(1,478)	(1,325)
other		(118)	(185)
total deferred tax liabilities		(15,575)	(11,492)
Net deferred tax liability		$ (3,174)
Net deferred tax asset			$ 836
[1]	Pertains to the company's operations located in China.
[2]	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. 30, 2017	May 01, 2016
Income Taxes [Line Items]
U.S. foreign income tax credits	$ 1,436,000	$ 1,436,000
U.S. foreign income tax credits, expiration period	9 years
U.S. foreign income tax credits, expiration fiscal year	2,026
Alternative minimum tax credit carryforward	$ 1,428,000	1,320,000
Non-current deferred income tax asset	419,000	2,319,000
Non-current deferred income tax liability	3,593,000	1,483,000
U.S. Tax Authorities [Member]
Income Taxes [Line Items]
Operating loss carryforwards	9,000,000
Operating loss carryforwards, related future tax benefits	3,800,000
Non-current deferred income tax asset		1,700,000
Non-current deferred income tax liability	1,500,000
China [Member]
Income Taxes [Line Items]
Non-current deferred income tax asset	419,000	572,000
Canada [Member]
Income Taxes [Line Items]
Non-current deferred income tax liability	$ 2,100,000	$ 1,483,000
Minimum [Member] | U.S. Tax Authorities [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration period	9 years
Maximum [Member] | U.S. Tax Authorities [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration period	18 years
Earliest Tax Year [Member] | U.S. Tax Authorities [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration fiscal year	2,027
Latest Tax Year [Member] | U.S. Tax Authorities [Member]
Income Taxes [Line Items]
Operating loss carryforwards, expiration fiscal year	2,035

Income Taxes - Deferred Incom64

Income Taxes - Deferred Income Taxes - Valuation Allowance - Narrative (Detail) - USD ($)	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Income Taxes [Line Items]
Valuation allowance	$ 536,000	$ 590,000
Poland [Member] | Culp Europe [Member]
Income Taxes [Line Items]
Income tax expense (benefit) related to changes in the valuation allowance for deferred tax assets		(289,000)	$ 50,000
Poland [Member] | Valuation Allowance, Operating Loss Carryforwards [Member] | Culp Europe [Member]
Income Taxes [Line Items]
Valuation allowance	72,000	72,000
U.S. Tax Authorities and Poland Tax Authorities [Member] | Valuation Allowance, Operating Loss Carryforwards [Member]
Income Taxes [Line Items]
Valuation allowance	536,000	590,000
U.S. State Tax [Member] | Valuation Allowance, Operating Loss Carryforwards [Member]
Income Taxes [Line Items]
Valuation allowance	464,000	518,000
Canada and China [Member]
Income Taxes [Line Items]
Valuation allowance	0	0
U.S. Tax Authorities [Member]
Income Taxes [Line Items]
Income tax expense (benefit) related to changes in the valuation allowance for deferred tax assets	$ (54,000)	$ (43,000)	$ (105,000)

Income Taxes - Deferred Incom65

Income Taxes - Deferred Income Taxes - Undistributed Earnings from Foreign Subsidiaries - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2017	May 01, 2016
Income Tax Disclosure [Abstract]
Undistributed earnings from our foreign subsidiaries that will not be reinvested indefinitely	$ 146,900	$ 129,600
Deferred tax liability, undistributed earnings from foreign subsidiaries	497	604
U.S. income and foreign withholding taxes	44,000	38,500
U.S. foreign income tax credits	$ 43,500	$ 37,900

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2017		May 01, 2016	May 03, 2015
Income Tax Disclosure [Abstract]
beginning balance	$ 14,897		$ 14,141	$ 13,740
increases from prior period tax positions	854		454	588
decreases from prior period tax positions	(3,506)	[1]	(77)	(187)
increases from current period tax positions			379
ending balance	$ 12,245		$ 14,897	$ 14,141
[1]	Amount includes a reduction to unrecognized tax benefits of $3,431 resulting from a lapse of the applicable statute of limitations.

Income Taxes - Unrecognized T67

Income Taxes - Unrecognized Tax Benefit (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Reduction to unrecognized tax benefits resulting from a lapse of the applicable statute of limitations	$ 1,300	$ 2,100	$ 3,431

Income Taxes - Uncertainty in I

Income Taxes - Uncertainty in Income Taxes - Narrative (Detail) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Apr. 30, 2017	May 01, 2016	May 03, 2015	Apr. 27, 2014
Income Taxes [Line Items]
Unrecognized tax benefits	$ 12,245,000		$ 12,245,000	$ 14,897,000	$ 14,141,000	$ 13,740,000
Unrecognized tax benefits that would favorably impact effective income tax rate if recognized	467,000		467,000	3,800,000
Gross amount of interest and penalties due to unrecognized tax benefits	50,000		50,000	978,000
Unrecognized tax benefits for which significant change is reasonably possible	12,200,000		12,200,000
Income tax benefit recognized from reversal of uncertain income tax position	1,300,000	$ 2,100,000	$ 3,431,000
Earliest Tax Year [Member] | Canada [Member]
Income Taxes [Line Items]
Income tax returns, years subject to examination			2,013
Income tax examination, year under examination			2,013
Earliest Tax Year [Member] | China [Member]
Income Taxes [Line Items]
Income tax returns, years subject to examination			2,012
Earliest Tax Year [Member] | Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Income tax examination, year under examination			2,014
Latest Tax Year [Member] | Canada [Member]
Income Taxes [Line Items]
Income tax examination, year under examination			2,015
Latest Tax Year [Member] | Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Income tax examination, year under examination			2,016
United States Federal and State Income Tax [Member] | Earliest Tax Year [Member]
Income Taxes [Line Items]
Income tax returns, years subject to examination			2,005
Non-current Deferred Income Taxes [Member]
Income Taxes [Line Items]
Unrecognized tax benefits	11,800,000		$ 11,800,000	11,100,000
Income Taxes Payable - Long-Term [Member]
Income Taxes [Line Items]
Unrecognized tax benefits	$ 467,000		$ 467,000	$ 3,800,000

Income Taxes - Income Taxes Pai

Income Taxes - Income Taxes Paid - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Income Tax Disclosure [Abstract]
Income tax payments, net of income tax refunds	$ 5.5	$ 6.7	$ 4.8

Lines of Credit - Narrative (De

Lines of Credit - Narrative (Detail)	May 15, 2018USD ($)	Feb. 01, 2018USD ($)	Nov. 01, 2017USD ($)	Aug. 01, 2017USD ($)	Apr. 30, 2017USD ($)	May 01, 2016USD ($)	May 03, 2015USD ($)	Apr. 30, 2017CNY (¥)	Aug. 03, 2016USD ($)	Aug. 01, 2016USD ($)
Line of Credit Facility [Line Items]
Interest paid during the year					$ 114,000	$ 95,000	$ 268,000
United States [Member] | Third Amendment to Credit Agreement [Member]
Line of Credit Facility [Line Items]
Maximum amount of letters of credit										$ 7,500,000
Letters of credit outstanding, additional amount									$ 5,000,000
United States [Member] | Third Amendment to Credit Agreement [Member] | Scenario, Forecast [Member]
Line of Credit Facility [Line Items]
Automatic reduction of the additional letter of credit	$ 1,250,000	$ 1,250,000	$ 1,250,000	$ 1,250,000
United States [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity					$ 30,000,000
Interest rate description					Interest was charged at a rate as a variable spread over LIBOR based on our ratio of debt to EBITDA.
Applicable interest rate at end of period					2.45%	1.89%		2.45%
Expiration date					Aug. 15, 2018
Reference rate on which the interest rate is based					LIBOR
Percentage of common stock in subsidiary pledge as collateral					65.00%
Outstanding amount					$ 0	$ 0
Letters of credit, outstanding amount					250,000	250,000
China [Member] | Revolving credit agreement [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity					$ 5,800,000			¥ 40,000,000
Interest rate description					This agreement has an interest rate determined by the Chinese government
Expiration date					Feb. 15, 2018
Outstanding amount					$ 0	$ 0		¥ 0

Commitments and Contingencies (

Commitments and Contingencies (Detail) - USD ($)	May 16, 2016	Oct. 01, 2014	Apr. 30, 2016	Apr. 30, 2017	May 01, 2016	May 03, 2015
Commitments and Contingencies Disclosure [Line Items]
Rental expense for operating leases				$ 2,900,000	$ 3,000,000	$ 2,900,000
Future minimum rental commitments for noncancellable operating leases in fiscal 2018				2,200,000
Future minimum rental commitments for noncancellable operating leases in fiscal 2019				1,300,000
Future minimum rental commitments for noncancellable operating leases in fiscal 2020				911,000
Future minimum rental commitments for noncancellable operating leases in fiscal 2021				127,000
Future minimum rental commitments for noncancellable operating leases in fiscal 2022				78,000
Accounts payable for capital expenditures				6,100,000
Accounts payable for capital expenditures, current				4,767,000	224,000
Accounts payable for capital expenditures, noncurrent				1,322,000
buildings and improvements [Member]
Commitments and Contingencies Disclosure [Line Items]
Amount financed for construction of building				5,100,000
Equipment [Member]
Commitments and Contingencies Disclosure [Line Items]
Accounts payable for capital expenditures, current					224,000
Mattress Fabrics [Member]
Commitments and Contingencies Disclosure [Line Items]
Lease terms		3 years
Monthly lease payments of a plant facility		$ 13,000
Mattress Fabrics [Member] | Capital Addition Purchase Commitments [Member]
Commitments and Contingencies Disclosure [Line Items]
Open purchase commitments				7,200,000
Mattress Fabrics [Member] | Capital Addition Purchase Commitments [Member] | buildings and improvements [Member]
Commitments and Contingencies Disclosure [Line Items]
Open purchase commitments				5,100,000
Contractual obligation, current cost	$ 11,300,000
Contractual obligation paid			$ 1,900,000	$ 4,300,000
Contractual obligation due in fiscal 2018	3,800,000
Contractual obligation due in fiscal 2019	1,300,000
Mattress Fabrics [Member] | Capital Addition Purchase Commitments [Member] | buildings and improvements [Member] | London Interbank Offered Rate (LIBOR) [Member]
Commitments and Contingencies Disclosure [Line Items]
Percentage rate added to variable rate				2.25%
Variable interest rate				30 day LIBOR rate
Mattress Fabrics [Member] | Capital Addition Purchase Commitments [Member] | buildings and improvements [Member] | Letter of Credit [Member]
Commitments and Contingencies Disclosure [Line Items]
Letter of credit	$ 5,000,000
Unused fee calculated on letter of credit	0.10%
Mattress Fabrics [Member] | Plant facility [Member]
Commitments and Contingencies Disclosure [Line Items]
Rental payments				$ 156,000	$ 156,000	$ 155,000
First Lease Renewal Term [Member] | Mattress Fabrics [Member]
Commitments and Contingencies Disclosure [Line Items]
Lease terms, renewal options for additional periods		3 years
Monthly lease payments of a plant facility		$ 13,100
Second Lease Renewal Term [Member] | Mattress Fabrics [Member]
Commitments and Contingencies Disclosure [Line Items]
Lease terms, renewal options for additional periods		3 years
Monthly lease payments of a plant facility		$ 13,200
Minimum [Member]
Commitments and Contingencies Disclosure [Line Items]
Lease terms				1 year
Maximum [Member]
Commitments and Contingencies Disclosure [Line Items]
Lease terms				5 years
Lease terms, renewal options for additional periods				9 years

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Detail) - USD ($)	Oct. 03, 2016	Jul. 14, 2016	Oct. 01, 2015	Oct. 01, 2014	Apr. 30, 2017	May 01, 2016	May 03, 2015	Sep. 16, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value for options outstanding					$ 389,000
Aggregate intrinsic value for options exercisable					389,000
Aggregate intrinsic value for options exercised					$ 1,700,000	$ 1,300,000	$ 87,000
Number of unvested stock options					0
Unrecognized compensation cost related to incentive stock options					$ 0
Stock Option Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense					$ 0	$ 0	$ 0
Time Vested Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted					1,200	0
Number of shares vested						0	61,668
Weighted average fair value of vested shares							$ 257,000
Weighted average fair value of vested shares, per share							$ 4.17
Remaining unrecognized compensation cost					$ 5,000
Weighted average period over which unrecognized compensation cost is expected to be recognized					1 month 14 days
Time Vested Restricted Stock Awards [Member] | Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense					$ 29,000	$ 0	$ 4,000
Time Vested Restricted Stock Awards [Member] | Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted		1,200
Closing price of common stock		$ 28
Vesting Period		11 months
Performance Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized compensation cost					$ 3,900,000
Weighted average period over which unrecognized compensation cost is expected to be recognized					1 year 8 months 12 days
Performance Based Restricted Stock Units [Member] | Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense					$ 3,200,000	2,600,000	727,000
Common Stock Awards [Member] | Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense					$ 143,000	$ 95,000	$ 55,000
Common Stock Awards [Member] | Outside Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted	4,800		3,000	3,000
Closing price of common stock	$ 29.80		$ 31.77	$ 17.95
Vesting Period	0 days		0 days	0 days
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
Number of shares available for future equity based grants					964,494
2007 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for future equity based grants								0

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Shares
outstanding at beginning of year	83,600	140,100	153,950
granted	0	0	0
exercised	(68,000)	(54,500)	(10,100)
canceled/expired		(2,000)	(3,750)
outstanding at end of year	15,600	83,600	140,100
Weighted-Average Exercise Price
outstanding at beginning of year	$ 8.37	$ 6.49	$ 6.70
granted	0	0	0
exercised	8.65	3.68	9.31
canceled/expired		4.59	7.27
outstanding at end of year	$ 7.14	$ 8.37	$ 6.49

Stock-Based Compensation - St74

Stock-Based Compensation - Stock Option Activity by Range of Exercise Prices (Detail) - $ / shares	Apr. 30, 2017	May 01, 2016	May 03, 2015	Apr. 27, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Range of Exercise Prices, lower limit	$ 7.08
Range of Exercise Prices, upper limit	$ 8.75
Options Outstanding, Number Outstanding	15,600	83,600	140,100	153,950
Options Outstanding, Weighted-Average Remaining Contractual Life	1 year 1 month 6 days
Options Outstanding, Weighted-Average Exercise Price	$ 7.14	$ 8.37	$ 6.49	$ 6.70
Options Exercisable, Number Exercisable	15,600
Options Exercisable, Weighted-Average Exercise Price	$ 7.14

Stock-Based Compensation - Time

Stock-Based Compensation - Time Vested Restricted Stock Activity (Detail) - Time Vested Restricted Stock Awards [Member] - shares	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
outstanding at beginning of year	0	0	61,668
granted	1,200	0
vested		0	(61,668)
outstanding at end of year	1,200	0	0

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Grants of Performance Based Restricted Stock Units Associated with Key Members of Management (Detail) - Performance Based Restricted Stock Units [Member] - Management [Member] - $ / shares		Jul. 14, 2016	Jul. 15, 2015	Jun. 24, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1]	107,880	107,554	102,845
Price Per Share	[2]	$ 28	$ 32.23	$ 17.70
Vesting Period		3 years	3 years	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 agreements.
[2]	Price per share represents the closing price of our common stock on the date of grant.

Stock-Based Compensation - Su77

Stock-Based Compensation - Summary of Grants of Performance Based Restricted Stock Units Associated with Non-Employee (Detail) - Performance Based Restricted Stock Units [Member] - Non-employee [Member] - $ / shares		Jul. 14, 2016	Jul. 15, 2015	Mar. 03, 2015	Apr. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1]	11,549	10,364
Vesting Period		3 years	3 years
Price Per Share	[2]				$ 28.77
Granted on July 14, 2016 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Price Per Share	[3]				32.10
Granted on July 15, 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Price Per Share	[3]				32.10
Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1]			16,000
Vesting Period				28 months
Tranche One [Member] | Granted on March 3, 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Price Per Share	[3]				32.10
Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1]			12,000
Vesting Period				16 months
Tranche Two [Member] | Granted on March 3, 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Price Per Share	[2]				$ 28.77
[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 agreements.
[2]	The respective grant vested during the first quarter of fiscal 2017. Accordingly, the price per share represents the closing price of our common stock on the date the award vested.
[3]	The respective grant was unvested at the end of our reporting period. Accordingly, the price per share represents the closing price of our common stock on April 30, 2017, the end of our reporting period.

Stock-Based Compensation - Su78

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, 2017	May 01, 2016
Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock Shares Vested		37,192	115,855
Weighted Average Fair Value	[1]	$ 637	$ 1,183
Price Per Share	[2]	$ 17.12	$ 10.21
Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock Shares Vested		12,000
Weighted Average Fair Value	[1]	$ 345
Price Per Share	[3]	$ 28.77
[1]	Dollar amounts are in thousands.
[2]	Price per share represents the closing price of our common stock on the date of grant.
[3]	The respective grant vested during the first quarter of fiscal 2017. Accordingly, the price per share represents the closing price of our common stock on the date the award vested.

Fair Value of Financial Instr79

Fair Value of Financial Instruments - Recurring Basis (Detail) - USD ($) $ in Thousands	Apr. 30, 2017	May 01, 2016
Fair Value Inputs, Assets, Quantitative Information [Line Items]
U.S. Corporate Bonds	$ 30,831
U.S. Corporate Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
U.S. Corporate Bonds	30,831
Premier Money Market Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	4,811	$ 3,404
Low Duration Bond Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	1,081	1,604
Intermediate Term Bond Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	751	1,154
Strategic Income Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	611	999
Large Blend Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	365	289
Growth Allocation Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	126	148
Moderate Allocation Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	88
Other [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	76	82
Limited Term Bond Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis		602
Mid Cap Value Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis		102
Quoted prices in active markets for identical assets - Level 1 [Member] | Premier Money Market Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	4,811	3,404
Quoted prices in active markets for identical assets - Level 1 [Member] | Low Duration Bond Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	1,081	1,604
Quoted prices in active markets for identical assets - Level 1 [Member] | Intermediate Term Bond Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	751	1,154
Quoted prices in active markets for identical assets - Level 1 [Member] | Strategic Income Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	611	999
Quoted prices in active markets for identical assets - Level 1 [Member] | Large Blend Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	365	289
Quoted prices in active markets for identical assets - Level 1 [Member] | Growth Allocation Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	126	148
Quoted prices in active markets for identical assets - Level 1 [Member] | Moderate Allocation Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	88
Quoted prices in active markets for identical assets - Level 1 [Member] | Other [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis	76	82
Quoted prices in active markets for identical assets - Level 1 [Member] | Limited Term Bond Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis		602
Quoted prices in active markets for identical assets - Level 1 [Member] | Mid Cap Value Fund [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets measured at fair value on a recurring basis		$ 102
Significant other observable inputs - Level 2 [Member] | U.S. Corporate Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
U.S. Corporate Bonds	$ 30,831

Net Income Per Share - Weighted

Net Income Per Share - Weighted Average Shares (Detail) - shares shares in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
Earnings Per Share [Abstract]
weighted-average common shares outstanding, basic	12,340	12,313	12,308	12,286	12,257	12,331	12,343	12,277	12,312	12,302	12,217
dilutive effect of stock-based compensation									206	173	205
weighted-average common shares outstanding, diluted	12,567	12,544	12,507	12,463	12,434	12,486	12,484	12,456	12,518	12,475	12,422

Benefit plans (Detail)

Benefit plans (Detail) - USD ($)	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015
Compensation and Retirement Disclosure [Abstract]
Contributions to defined contribution plans	$ 924,000	$ 843,000	$ 798,000
Contributions to nonqualified deferred compensation plan	185,000	180,000	$ 174,000
deferred compensation	5,520,000	4,686,000
long-term investments - rabbi trust	$ 5,466,000	$ 4,025,000

Segment Information - Narrative

Segment Information - Narrative (Detail)	Apr. 30, 2017Customer	May 01, 2016Customer	Apr. 30, 2017CustomerSegment	May 01, 2016Customer	May 03, 2015Customer
Segment Reporting Information [Line Items]
Number of business segments | Segment			2
Currency Concentration Risk [Member] | Net sales [Member] | USD [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage			92.00%	93.00%	92.00%
Geographic Concentration Risk [Member] | Net sales [Member] | International [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage			22.00%	22.00%	22.00%
Customer Concentration Risk [Member] | Net sales [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage			11.00%	13.00%	13.00%
Number of major customers			1	1	1
Customer Concentration Risk [Member] | Net sales [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage			23.00%	22.00%	20.00%
Number of major customers			2	2	2
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Number of major customers	0	0
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Upholstery Fabrics [Member] | Minimum [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	10.00%	10.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	18.00%	16.00%
Number of major customers	1	1

Segment Information - Internati

Segment Information - International net sales (Detail) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales		$ 77,350	$ 76,169	$ 75,343	$ 80,682	$ 77,253	$ 78,466	$ 76,956	$ 80,185	$ 309,544	$ 312,860	$ 310,166
North america (excluding USA) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales	[1]									29,995	31,667	30,758
Far east and asia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales	[2]									34,695	31,927	31,855
All other areas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales										3,618	4,336	4,720
International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales										$ 68,308	$ 67,930	$ 67,333
[1]	Of this amount, $22.3 million, $24.2 million, and $24.1 million are attributable to shipments to Mexico in fiscal 2017, 2016, and 2015, respectively.
[2]	Of this amount $26.6 million, $23.1 million, and $26.5 million are attributable to shipment to China in fiscal 2017, 2016, and 2015, respectively.

Segment Information - Interna84

Segment Information - International net sales (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales	$ 77,350	$ 76,169	$ 75,343	$ 80,682	$ 77,253	$ 78,466	$ 76,956	$ 80,185	$ 309,544	$ 312,860	$ 310,166
Mexico [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales									22,300	24,200	24,100
China [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
net sales									$ 26,600	$ 23,100	$ 26,500

Segment Information - Statement

Segment Information - Statement of Operation for Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017	May 01, 2016	May 03, 2015
Segment Reporting Information [Line Items]
net sales	$ 77,350	$ 76,169	$ 75,343	$ 80,682	$ 77,253	$ 78,466	$ 76,956	$ 80,185	$ 309,544	$ 312,860	$ 310,166
gross profit	17,156	16,759	16,901	18,419	16,613	16,563	15,733	16,202	69,235	65,111	55,567
selling, general, and administrative expenses	9,986	9,824	9,602	9,746	9,261	9,337	9,433	8,741	39,157	36,773	32,778
income from operations	7,170	6,935	7,299	8,673	7,352	7,226	6,300	7,461	30,078	28,338	22,789
interest expense								(24)			(64)
interest income	134	124	15	25	26	38	69	66	299	176	622
other expense	(305)	(69)	(155)	(152)	(211)	(85)	(225)	(95)	(681)	(616)	(391)
income before income taxes	$ 6,999	$ 6,990	$ 7,159	$ 8,546	$ 7,167	$ 7,179	$ 6,144	$ 7,408	29,696	27,898	22,956
Operating Segments [Member]
Segment Reporting Information [Line Items]
income from operations									40,471	37,794	29,799
Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
net sales									118,739	126,441	130,427
gross profit									26,170	26,393	22,690
selling, general, and administrative expenses									15,079	15,094	14,562
income from operations									11,091	11,298	8,128
Operating Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
net sales									190,805	186,419	179,739
gross profit									43,065	38,718	32,877
selling, general, and administrative expenses									13,685	12,223	11,206
income from operations									29,380	26,496	21,671
Unallocated corporate [Member]
Segment Reporting Information [Line Items]
selling, general, and administrative expenses									10,393	9,456	7,010
income from operations									$ (10,393)	$ (9,456)	$ (7,010)

Segment Information - Balance S

Segment Information - Balance Sheet Information by Operating Segments (Detail) - USD ($) $ in Thousands		3 Months Ended										12 Months Ended
		Apr. 30, 2017		Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016		Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017		May 01, 2016		May 03, 2015		Apr. 27, 2014
Segment Reporting Information [Line Items]
cash and cash equivalents		$ 20,795					$ 37,787					$ 20,795		$ 37,787		$ 29,725		$ 29,303
short-term investments		2,443					4,359					2,443		4,359
non-compete agreements, net		828					903					828		903
income taxes receivable							155							155
customer relationships		664					715					664		715
deferred income taxes		419					2,319					419		2,319
goodwill		11,462					11,462					11,462		11,462		11,462		$ 11,462
other current assets		2,894					2,477					2,894		2,477
investment in unconsolidated joint venture		1,106										1,106
property, plant and equipment		51,651		$ 50,333	$ 45,537	$ 41,745	39,973		$ 38,157	$ 38,319	$ 37,480	51,651		39,973
long-term investments - held-to-maturity		30,945										30,945
total assets		205,634		191,056	179,127	183,360	175,142		173,551	168,947	166,880	205,634		175,142		171,300
long-term investments - rabbi trust		5,466					4,025					5,466		4,025
capital expenditures		3,097		6,590	5,541	3,543	3,631		1,542	2,575	2,960	18,771	[1]	10,708	[1]	11,174	[1]
other assets		2,394					2,573					2,394		2,573
depreciation expense		1,781		$ 1,793	$ 1,751	$ 1,761	1,783		$ 1,705	$ 1,629	$ 1,555	7,085		6,671		5,773
Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
goodwill		11,462					11,462					11,462		11,462
Operating Segments [Member]
Segment Reporting Information [Line Items]
total assets		140,914					122,136					140,914		122,136		119,680
Operating Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
current assets	[2]	47,038					43,472					47,038		43,472		41,328
non-compete agreements, net		828					903					828		903		979
customer relationships		664					715					664		715		766
goodwill		11,462					11,462					11,462		11,462		11,462
investment in unconsolidated joint venture		1,106										1,106
property, plant and equipment		48,916	[3]				37,480	[4]				48,916	[3]	37,480	[4]	33,773	[5]
total assets		110,014					94,032					110,014		94,032		88,308
capital expenditures												17,689		9,666		10,454
depreciation expense												6,245		5,837		5,034
Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
current assets	[2]	29,021					26,540					29,021		26,540		29,905
property, plant and equipment		1,879	[6]				1,564	[7]				1,879	[6]	1,564	[7]	1,467	[8]
total assets		30,900					28,104					30,900		28,104		31,372
capital expenditures												822		626		468
depreciation expense												840		834		739
Unallocated corporate [Member]
Segment Reporting Information [Line Items]
cash and cash equivalents		20,795					37,787					20,795		37,787		29,725
short-term investments		2,443					4,359					2,443		4,359		10,004
income taxes receivable							155							155		229
deferred income taxes		419					2,319					419		2,319		5,169
other current assets		2,894					2,477					2,894		2,477		2,440
property, plant and equipment	[9]	856					929					856		929		838
long-term investments - held-to-maturity		30,945										30,945
long-term investments - rabbi trust		5,466					4,025					5,466		4,025		2,415
capital expenditures												260		416		252
other assets		$ 902					$ 955					$ 902		$ 955		$ 800
[1]	Capital expenditure amounts are stated on an accrual basis. See Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.
[2]	Current assets represent accounts receivable and inventory.
[3]	The $48.9 million at April 30, 2017, represents property, plant, and equipment located in the U.S. of $34.0 million and located in Canada of $14.9 million.
[4]	The $37.5 million at May 1, 2016, represents property, plant, and equipment located in the U.S. of $24.8 million and located in Canada of $12.7 million.
[5]	The $33.8 million at May 3, 2015, represents property, plant, and equipment located in the U.S. of $23.8 million and located in Canada of $10.0 million.
[6]	The $1.9 million at April 30, 2017, represents property, plant, and equipment located in the U.S. of $1.2 million and located in China of $655.
[7]	The $1.6 million at May 1, 2016, represents property, plant, and equipment located in the U.S. of $893 and located in China of $671.
[8]	The $1.5 million at May 3, 2015, represents property, plant, and equipment located in the U.S. of $848 and located in China of $619.
[9]	The $856, $929, and $838 balance at April 30, 2017, May 1, 2016, and May 3, 2015, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by both the mattress and upholstery fabric segments.

Segment Information - Balance87

Segment Information - Balance Sheet Information by Operating Segments (Parenthetical) (Detail) - USD ($) $ in Thousands		Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	May 03, 2015
Segment Reporting Information [Line Items]
property, plant and equipment		$ 51,651	$ 50,333	$ 45,537	$ 41,745	$ 39,973	$ 38,157	$ 38,319	$ 37,480
United States [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
property, plant and equipment		34,000				24,800				$ 23,800
United States [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
property, plant and equipment		1,200				893				848
Canada [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
property, plant and equipment		14,900				12,700				10,000
China [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
property, plant and equipment		655				671				619
Unallocated corporate [Member]
Segment Reporting Information [Line Items]
property, plant and equipment	[1]	$ 856				$ 929				$ 838
[1]	The $856, $929, and $838 balance at April 30, 2017, May 1, 2016, and May 3, 2015, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by both the mattress and upholstery fabric segments.

Statutory Reserves (Detail)

Statutory Reserves (Detail) - Subsidiaries [Member] - China [Member] $ in Millions	12 Months Ended
	Apr. 30, 2017USD ($)
Statutory Reserve [Line Items]
Percentage of net income required to be transferred to a statutory surplus reserve fund	10.00%
Maximum required percentage of statutory surplus reserve fund to registered capital	50.00%
Statutory surplus reserve fund balance	$ 4.5
Percentage of accumulated earnings and profits determined in accordance with PRC accounting rules and regulations	10.00%
Minimum threshold percentage for statutory surplus reserve fund as percentage of registered capital, below which certain capital transactions are prohibited	25.00%

Common Stock Repurchase Progr89

Common Stock Repurchase Program (Detail) - USD ($)	12 Months Ended
	Apr. 30, 2017	May 01, 2016	May 03, 2015	Jun. 15, 2016
Stockholders Equity Note [Line Items]
Cost of common stock repurchased		$ 2,397,000	$ 745,000
Common Stock [Member]
Stockholders Equity Note [Line Items]
Common stock repurchased		100,776	43,014
Cost of common stock repurchased		$ 5,000	$ 2,000
Common Stock Repurchase Program June 15, 2016 [Member] | Common Stock [Member]
Stockholders Equity Note [Line Items]
Authorization amount for repurchase of common stock				$ 5,000,000
Common stock repurchased	0	100,776	43,014
Cost of common stock repurchased		$ 2,400,000	$ 745,000
Remaining authorized repurchase amount	$ 5,000,000

Dividend Program (Detail)

Dividend Program (Detail) - USD ($) $ / shares in Units, $ in Thousands	Jun. 13, 2017	Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Aug. 03, 2014	Apr. 30, 2017	May 01, 2016	May 03, 2015
Dividends [Line Items]
Cash dividends paid		$ 988	$ 985	$ 862	$ 3,445	$ 859	$ 864	$ 741	$ 5,676		$ 6,280	$ 8,140	$ 7,579
Cash dividend payment, per share		$ 0.08	$ 0.08	$ 0.07	$ 0.28	$ 0.07	$ 0.07	$ 0.06	$ 0.46
Special Dividend [Member]
Dividends [Line Items]
Cash dividends paid					$ 2,600				$ 5,000	$ 4,900
Cash dividend payment, per share					$ 0.21				$ 0.40	$ 0.40
Quarterly Dividend [Member]
Dividends [Line Items]
Cash dividends paid											$ 3,700	$ 3,100	$ 2,700
Quarterly Dividend [Member] | Minimum [Member]
Dividends [Line Items]
Cash dividend payment, per share											$ 0.07	$ 0.06	$ 0.05
Quarterly Dividend [Member] | Maximum [Member]
Dividends [Line Items]
Cash dividend payment, per share											$ 0.08	$ 0.07	$ 0.06
Subsequent Event [Member] | Special Dividend [Member]
Dividends [Line Items]
Cash dividend declared, per share	$ 0.21
Subsequent Event [Member] | Quarterly Dividend [Member]
Dividends [Line Items]
Cash dividend declared, per share	$ 0.08
Date of payment to shareholders entitled to dividends	Jul. 17, 2017
Date of record of shareholders entitled to dividends	Jul. 3, 2017

Selected Quarterly Data (Unau91

Selected Quarterly Data (Unaudited) (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended								12 Months Ended
		Apr. 30, 2017	Jan. 29, 2017	Oct. 30, 2016	Jul. 31, 2016	May 01, 2016	Jan. 31, 2016	Nov. 01, 2015	Aug. 02, 2015	Apr. 30, 2017		May 01, 2016		May 03, 2015		Apr. 27, 2014
INCOME STATEMENT DATA
net sales		$ 77,350	$ 76,169	$ 75,343	$ 80,682	$ 77,253	$ 78,466	$ 76,956	$ 80,185	$ 309,544		$ 312,860		$ 310,166
cost of sales		60,194	59,410	58,442	62,263	60,640	61,903	61,223	63,983	240,309		247,749		254,599
gross profit		17,156	16,759	16,901	18,419	16,613	16,563	15,733	16,202	69,235		65,111		55,567
selling, general and administrative expenses		9,986	9,824	9,602	9,746	9,261	9,337	9,433	8,741	39,157		36,773		32,778
income from operations		7,170	6,935	7,299	8,673	7,352	7,226	6,300	7,461	30,078		28,338		22,789
interest expense									24					64
interest income		(134)	(124)	(15)	(25)	(26)	(38)	(69)	(66)	(299)		(176)		(622)
other expense		305	69	155	152	211	85	225	95	681		616		391
income before income taxes		6,999	6,990	7,159	8,546	7,167	7,179	6,144	7,408	29,696		27,898		22,956
income taxes		778	643	2,684	3,233	3,566	2,317	2,373	2,707	7,339		10,963		7,885
loss from investment in unconsolidated joint venture		23								23
net income		6,198	6,347	4,475	5,313	3,601	4,862	3,771	4,701	22,334		16,935		15,071
depreciation		$ 1,781	$ 1,793	$ 1,751	$ 1,761	$ 1,783	$ 1,705	$ 1,629	$ 1,555	$ 7,085		$ 6,671		$ 5,773
weighted average shares outstanding		12,340,000	12,313,000	12,308,000	12,286,000	12,257,000	12,331,000	12,343,000	12,277,000	12,312,000		12,302,000		12,217,000
weighted average shares outstanding, assuming dilution		12,567,000	12,544,000	12,507,000	12,463,000	12,434,000	12,486,000	12,484,000	12,456,000	12,518,000		12,475,000		12,422,000
PER SHARE DATA
net income per share - basic		$ 0.50	$ 0.52	$ 0.36	$ 0.43	$ 0.29	$ 0.39	$ 0.31	$ 0.38	$ 1.81		$ 1.38		$ 1.23
net income per share - diluted		0.49	0.51	0.36	0.43	0.29	0.39	0.30	0.38	$ 1.78		$ 1.36		$ 1.21
dividends per share		0.08	0.08	0.07	0.28	0.07	0.07	0.06	0.46
book value		$ 12.03	$ 11.56	$ 11.04	$ 10.68	$ 10.50	$ 10.21	$ 9.96	$ 9.62
BALANCE SHEET DATA
operating working capital	[1]	$ 40,869	$ 40,973	$ 41,810	$ 43,486	$ 45,794	$ 49,288	$ 43,303	$ 43,405	$ 40,869		$ 45,794
property, plant and equipment, net		51,651	50,333	45,537	41,745	39,973	38,157	38,319	37,480	51,651		39,973
total assets		205,634	191,056	179,127	183,360	175,142	173,551	168,947	166,880	205,634		175,142		$ 171,300
capital expenditures		3,097	6,590	5,541	3,543	3,631	1,542	2,575	2,960	18,771	[2]	10,708	[2]	11,174	[2]
dividends paid		988	985	862	3,445	859	864	741	5,676	6,280		8,140		7,579
long-term debt, current maturities of long-term debt, and line of credit	[3]				7,000				2,200
shareholders' equity		148,630	142,314	135,949	131,435	128,812	125,074	122,975	118,725	148,630		128,812		$ 119,427		$ 111,744
capital employed	[4]	$ 98,429	$ 97,788	$ 94,101	$ 94,599	$ 90,357	$ 90,983	$ 88,297	$ 90,593	$ 98,429		$ 90,357
RATIOS & OTHER DATA
gross profit margin		22.20%	22.00%	22.40%	22.80%	21.50%	21.10%	20.40%	20.20%
operating income margin		9.30%	9.10%	9.70%	10.70%	9.50%	9.20%	8.20%	9.30%
net income margin		8.00%	8.30%	5.90%	6.60%	4.70%	6.20%	4.90%	5.90%
effective income tax rate		11.10%	9.20%	37.50%	37.80%	49.80%	32.30%	38.60%	36.50%	24.70%		39.30%		34.30%
Debt-to-total capital employed ratio	[3]	0.00%	0.00%	0.00%	7.40%	0.00%	0.00%	0.00%	2.40%	0.00%		0.00%
operating working capital turnover	[1]	730.00%	700.00%	700.00%	700.00%	700.00%	720.00%	770.00%	770.00%
days sales in receivables		29 days	27 days	23 days	26 days	28 days	31 days	28 days	29 days
inventory turnover		500.00%	520.00%	520.00%	530.00%	530.00%	510.00%	530.00%	560.00%
stock price
high		$ 34.50	$ 37.80	$ 34.30	$ 30.11	$ 28.53	$ 31.15	$ 35.23	$ 33.64
low		30.25	26.80	26.72	25.57	22.72	22.61	29.13	25.22
close		$ 32.10	$ 33.80	$ 28.15	$ 28.53	$ 26.24	$ 25.32	$ 30.01	$ 30.25	$ 32.10		$ 26.24
daily average trading volume (shares)		37.7	43.5	45.9	40.9	33.5	68.8	76.2	90.5
[1]	Operating working capital for this calculation is accounts receivable and inventories, offset by accounts payable-trade and accounts payable - capital expenditures.
[2]	Capital expenditure amounts are stated on an accrual basis. See Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.
[3]	Debt includes long-term debt, current maturities of long-term debt, and line of credit.
[4]	Capital employed does not include cash and cash equivalents, short-term investments, long-term investments (held-to-maturity), long-term investments (rabbi trust), current maturities of long-term debt, line of credit, noncurrent deferred tax assets and liabilities, income taxes receivable and payable, and deferred compensation.