Culp (CULP) 10-Q 13 Mar 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Feb. 02, 2020	Mar. 12, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Feb. 2, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Registrant Name	CULP INC
Entity Central Index Key	0000723603
Current Fiscal Year End Date	--05-03
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Trading Symbol	CULP
Entity Common Stock, Shares Outstanding		12,274,434
Entity File Number	1-12597
Entity Tax Identification Number	56-1001967
Entity Address, Address Line One	1823 Eastchester Drive
Entity Address, City or Town	High Point
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	27265-1402
City Area Code	336
Local Phone Number	889-5161
Entity Incorporation, State or Country Code	NC
Title of 12(b) Security	Common Stock, par value $0.05/Share
Security Exchange Name	NYSE
Document Quarterly Report	true
Document Transition Report	false

CONSOLIDATED STATEMENTS OF NET

CONSOLIDATED STATEMENTS OF NET (LOSS) INCOME - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Income Statement [Abstract]
Net sales		$ 71,998	$ 77,226	$ 219,465	$ 225,705
Cost of sales		59,614	63,103	179,612	187,697
Gross profit		12,384	14,123	39,853	38,008
Selling, general and administrative expenses		9,952	10,038	30,783	28,174
Asset impairments	[1]	13,639		13,639
Reversal of contingent consideration - earn-out obligation	[2]	(6,081)		(6,081)
Restructuring credit		(35)	(214)	(70)	(825)
(Loss) income from operations		(5,091)	4,299	1,582	10,659
Interest expense		8		47	38
Interest income		(242)	(251)	(732)	(552)
Other expense		267	288	441	688
(Loss) income before income taxes		(5,124)	4,262	1,826	10,485
Income tax (benefit) expense		(973)	1,225	2,607	3,407
Loss (income) from investment in unconsolidated joint venture		56	(23)	60	109
Net (loss) income		(4,207)	3,060	(841)	6,969
Net loss attributable to non-controlling interest		4,149	94	4,421	75
Net (loss) income attributable to Culp, Inc. common shareholders		$ (58)	$ 3,154	$ 3,580	$ 7,044
Net (loss) income attributable to Culp Inc. common shareholders per share - basic		$ 0	$ 0.25	$ 0.29	$ 0.56
Net (loss) income attributable to Culp Inc. common shareholders per share - diluted		$ 0	$ 0.25	$ 0.29	$ 0.56
Average shares outstanding, basic		12,409	12,438	12,405	12,488
Average shares outstanding, diluted		12,409	12,465	12,421	12,593
[1]	Our home accessories segment incurred asset impairment charges totaling $13.6 million, of which $11.2 million and $2.4 million pertained to this segment’s goodwill and tradename, respectively.
[2]	We recorded a reversal of $6.1 million that pertained to a contingent earn-out obligation associated with the purchase of our 80% ownership interest in eLuxury, LLC.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net (loss) income	$ (4,207)	$ 3,060	$ (841)	$ 6,969
Unrealized gain (loss) on investments, net of tax
Unrealized holding gains (losses) on investments, net of tax	49	(75)	64	(78)
Reclassification adjustment for realized loss on investments		22		116
Total unrealized gain (loss) on investments	49	(53)	64	38
Unrealized gain on foreign currency cash flow hedge, net of tax
Unrealized holding loss on foreign currency cash flow hedge				(8)
Reclassification adjustment for realized loss on foreign currency cash flow hedge				64
Total unrealized gain on foreign currency cash flow hedge				56
Total other comprehensive income (loss)	49	(53)	64	94
Comprehensive (loss) income	(4,158)	3,007	(777)	7,063
Comprehensive loss income attributable to non-controlling interest	4,149	94	4,421	75
Comprehensive (loss) income attributable to Culp, Inc. common shareholders	$ (9)	$ 3,101	$ 3,644	$ 7,138

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Feb. 02, 2020	Apr. 28, 2019		Jan. 27, 2019
Current assets:
Cash and cash equivalents	$ 21,872,000	$ 40,008,000	[1]	$ 26,418,000
Short-term investments - Held-To-Maturity	3,171,000	5,001,000	[1]	13,544,000
Short-term investments - Available for Sale	7,580,000	0		0
Accounts receivable, net	26,614,000	23,751,000	[1]	26,142,000
Inventories	57,575,000	50,860,000	[1]	55,415,000
Current income taxes receivable	776,000	776,000	[1]
Assets held for sale	67,000
Other current assets	3,219,000	2,849,000	[1]	2,954,000
Total current assets	120,874,000	123,245,000	[1]	124,473,000
Property, plant and equipment, net	46,380,000	48,389,000	[1]	50,129,000
Goodwill	16,011,000	27,222,000	[1]	27,222,000
Intangible assets	7,738,000	10,448,000	[1]	10,542,000
Long-term investments - Rabbi Trust	7,804,000	7,081,000	[1]	6,834,000
Long-term investments - Held-To-Maturity	2,224,000
Right of use asset	5,524,000
Noncurrent income taxes receivable	733,000	733,000	[1]
Deferred income taxes	920,000	457,000	[1]	3,224,000
Investment in unconsolidated joint venture	1,668,000	1,508,000	[1]	1,512,000
Other assets	464,000	643,000	[1]	972,000
Total assets	210,340,000	219,726,000	[1]	224,908,000
Current liabilities:
Accounts payable-trade	21,835,000	24,377,000	[1]	28,401,000
Accounts payable - capital expenditures	177,000	78,000	[1]	91,000
Operating lease liability - current	2,227,000
Deferred revenue	398,000	399,000	[1]	492,000
Accrued expenses	7,742,000	9,192,000	[1]	9,740,000
Accrued restructuring costs		124,000	[1]	228,000
Income taxes payable - current	455,000	1,022,000	[1]	642,000
Total current liabilities	32,834,000	35,192,000	[1]	39,594,000
Accrued expenses - long-term	233,000	333,000	[1]
Subordinated loan payable	925,000	675,000	[1]
Operating lease liability - noncurrent	3,160,000
Contingent consideration - earn-out obligation		5,856,000	[1]	5,781,000
Income taxes payable - long-term	3,442,000	3,249,000	[1]	3,294,000
Deferred income taxes	2,013,000	3,176,000	[1]	2,225,000
Deferred compensation	7,637,000	6,998,000	[1]	6,782,000
Total liabilities	50,244,000	55,479,000	[1]	57,676,000
Commitments and Contingencies (Notes 12, 19 and 20)			[1]
Shareholders’ equity
Preferred stock, $0.05 par value, authorized 10,000,000			[1]
Common stock, $0.05 par value, authorized 40,000,000 shares, issued and outstanding 12,361,180 at February 2, 2020; 12,368,413 at January 27, 2019; and 12,391,160 at April 28, 2019	618,000	620,000	[1]	619,000
Capital contributed in excess of par value	43,748,000	43,694,000	[1]	43,961,000
Accumulated earnings	115,373,000	115,579,000	[1]	118,186,000
Accumulated other comprehensive income	104,000	40,000	[1]	9,000
Total shareholders’ equity attributable to Culp Inc.	159,843,000	159,933,000	[1]	162,775,000
Non-controlling interest	253,000	4,314,000	[1]	4,457,000
Total equity	160,096,000	164,247,000	[1]	167,232,000
Total liabilities and shareholders’ equity	$ 210,340,000	$ 219,726,000	[1]	$ 224,908,000
[1]	Derived from audited financial statements.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Feb. 02, 2020	Apr. 28, 2019	Jan. 27, 2019
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.05	$ 0.05	$ 0.05
Preferred stock, authorized shares	10,000,000	10,000,000	10,000,000
Common stock, par value	$ 0.05	$ 0.05	$ 0.05
Common stock, authorized shares	40,000,000	40,000,000	40,000,000
Common stock, issued	12,361,180	12,391,160	12,368,413
Common stock, outstanding	12,361,180	12,391,160	12,368,413

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		9 Months Ended
		Feb. 02, 2020	Jan. 27, 2019
Cash flows from operating activities:
Net (loss) income		$ (841)	$ 6,969
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation		5,880	6,087
Amortization		530	592
Stock-based compensation		831	373
Asset impairments	[1]	13,639
Reversal of contingent consideration - earn-out obligation	[2]	(6,081)
Deferred income taxes		(1,626)	(1,691)
Realized loss on sale of short-term investments (Available for Sale)			94
Gain on sale of equipment		(276)	(1,456)
Loss from investment in unconsolidated joint venture		60	109
Foreign currency exchange (gain) loss		(15)	12
Changes in assets and liabilities, net of effects of acquisition of business:
Accounts receivable		(2,885)	(38)
Inventories		(7,016)	(658)
Other current assets		(527)	(43)
Other assets		159	6
Accounts payable - trade		(2,475)	486
Deferred revenue		(1)	(317)
Accrued expenses and deferred compensation		542	(1,513)
Accrued restructuring costs		(124)	228
Income taxes		(293)	(1,155)
Net cash (used in) provided by operating activities		(519)	8,085
Cash flows from investing activities:
Net cash paid for acquisition of businesses			(12,096)
Capital expenditures		(4,072)	(2,954)
Proceeds from the sale of property, plant, and equipment		672	1,894
Investment in unconsolidated joint venture			(120)
Proceeds from the sale of short-term investments (Held to Maturity)		5,000	17,150
Purchase of short-term and long-term investments (Held to Maturity)		(5,397)
Proceeds from the sale of short-term investments (Available for Sale)			2,458
Purchase of short-term investments (Available for Sale)		(7,532)	(10)
Proceeds from the sale of long-term investments (Rabbi Trust)			1,233
Purchase of long-term investments (Rabbi Trust)		(707)	(795)
Net cash (used in) provided by investing activities		(12,036)	6,760
Cash flows from financing activities:
Proceeds from line of credit			12,000
Payments on line of credit			(12,000)
Payments on vendor-financed capital expenditures			(1,412)
Proceeds from subordinated loan payable		250
Cash paid for acquisition of business		(1,532)
Dividends paid		(3,786)	(3,493)
Common stock surrendered for withholding taxes payable		(51)	(1,303)
Capital contribution from non-controlling interest		360
Common stock repurchased		(728)	(3,316)
Payments of debt issuance costs			(50)
Net cash used in financing activities		(5,487)	(9,574)
Effect of exchange rate changes on cash and cash equivalents		(94)	(81)
(Decrease) increase in cash and cash equivalents		(18,136)	5,190
Cash and cash equivalents at beginning of period		40,008	21,228
Cash and cash equivalents at end of period		$ 21,872	$ 26,418
[1]	Our home accessories segment incurred asset impairment charges totaling $13.6 million, of which $11.2 million and $2.4 million pertained to this segment’s goodwill and tradename, respectively.
[2]	We recorded a reversal of $6.1 million that pertained to a contingent earn-out obligation associated with the purchase of our 80% ownership interest in eLuxury, LLC.

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) Income	Shareholders' equity attributable to Culp Inc.	Non-Controlling Interest
Balance at Apr. 29, 2018	[1]	$ 163,376	$ 623	$ 48,203	$ 114,635	$ (85)	$ 163,376
Balance (in shares) at Apr. 29, 2018	[1]		12,450,276
Net income (loss)		965			957		957	$ 8
Acquisition of subsidiary with non-controlling interest		4,532						4,532
Stock-based compensation		(501)		(501)			(501)
Unrealized gain on foreign currency cash flow hedge		15				15	15
Unrealized gain (loss) on investments		134				134	134
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)			115,917
Common stock issued in connection with vesting of time-based restricted stock units (in shares)			1,200
Common stock surrendered for withholding taxes payable		(1,292)	$ (2)	(1,290)			(1,292)
Common stock surrendered for withholding taxes payable (in shares)			(42,157)
Common stock repurchased		(72)		(72)			(72)
Common stock repurchased (in shares)			(2,990)
Dividends paid		(1,127)			(1,127)		(1,127)
Balance at Jul. 29, 2018		166,030	$ 627	46,334	114,465	64	161,490	4,540
Balance (in shares) at Jul. 29, 2018			12,522,246
Balance at Apr. 29, 2018	[1]	163,376	$ 623	48,203	114,635	(85)	163,376
Balance (in shares) at Apr. 29, 2018	[1]		12,450,276
Net income (loss)		6,969
Unrealized gain on foreign currency cash flow hedge		56
Unrealized gain (loss) on investments		38
Balance at Jan. 27, 2019		167,232	$ 619	43,961	118,186	9	162,775	4,457
Balance (in shares) at Jan. 27, 2019			12,368,413
Balance at Apr. 29, 2018	[1]	163,376	$ 623	48,203	114,635	(85)	163,376
Balance (in shares) at Apr. 29, 2018	[1]		12,450,276
Balance at Apr. 28, 2019	[1]	164,247	$ 620	43,694	115,579	40	159,933	4,314
Balance (in shares) at Apr. 28, 2019	[1]		12,391,160
Balance at Jul. 29, 2018		166,030	$ 627	46,334	114,465	64	161,490	4,540
Balance (in shares) at Jul. 29, 2018			12,522,246
Net income (loss)		2,944			2,933		2,933	11
Stock-based compensation		395		395			395
Unrealized gain on foreign currency cash flow hedge		41				41	41
Unrealized gain (loss) on investments		(43)				(43)	(43)
Fully vested common stock award			3,600
Common stock repurchased		(772)	$ (2)	(770)			(772)
Common stock repurchased (in shares)			(33,890)
Dividends paid		(1,126)			(1,126)		(1,126)
Balance at Oct. 28, 2018		167,469	$ 625	45,959	116,272	62	162,918	4,551
Balance (in shares) at Oct. 28, 2018			12,491,956
Net income (loss)		3,060			3,154		3,154	(94)
Stock-based compensation		479		479			479
Unrealized gain (loss) on investments		(53)				(53)	(53)
Common stock surrendered for withholding taxes payable		(11)		(11)			(11)
Common stock repurchased		(2,472)	$ (6)	(2,466)			(2,472)
Common stock repurchased (in shares)			(123,543)
Dividends paid		(1,240)			(1,240)		(1,240)
Balance at Jan. 27, 2019		167,232	$ 619	43,961	118,186	9	162,775	4,457
Balance (in shares) at Jan. 27, 2019			12,368,413
Balance at Apr. 28, 2019	[1]	164,247	$ 620	43,694	115,579	40	159,933	4,314
Balance (in shares) at Apr. 28, 2019	[1]		12,391,160
Net income (loss)		1,174			1,338		1,338	(164)
Stock-based compensation		154		154			154
Unrealized gain (loss) on investments		6				6	6
Common stock issued in connection with vesting of performance based restricted stock units			$ 1	(1)
Common stock issued in connection with vesting of performance based restricted stock units (in shares)			12,776
Fully vested common stock award			3,659
Common stock surrendered for withholding taxes payable		(44)		(44)			(44)
Common stock surrendered for withholding taxes payable (in shares)			(2,581)
Dividends paid		(1,241)			(1,241)		(1,241)
Capital contributions from non-controlling interest		40						40
Balance at Aug. 04, 2019		164,336	$ 621	43,803	115,676	46	160,146	4,190
Balance (in shares) at Aug. 04, 2019			12,405,014
Balance at Apr. 28, 2019	[1]	164,247	$ 620	43,694	115,579	40	159,933	4,314
Balance (in shares) at Apr. 28, 2019	[1]		12,391,160
Net income (loss)		(841)
Unrealized gain (loss) on investments		64
Balance at Feb. 02, 2020		160,096	$ 618	43,748	115,373	104	159,843	253
Balance (in shares) at Feb. 02, 2020			12,361,180
Balance at Aug. 04, 2019		164,336	$ 621	43,803	115,676	46	160,146	4,190
Balance (in shares) at Aug. 04, 2019			12,405,014
Net income (loss)		2,192			2,300		2,300	(108)
Stock-based compensation		313		313			313
Unrealized gain (loss) on investments		9				9	9
Common stock issued in connection with vesting of performance based restricted stock units (in shares)			2,862
Fully vested common stock award			4,520
Common stock surrendered for withholding taxes payable		(7)		(7)			(7)
Common stock surrendered for withholding taxes payable (in shares)			(439)
Dividends paid		(1,241)			(1,241)		(1,241)
Capital contributions from non-controlling interest		320						320
Balance at Nov. 03, 2019		165,922	$ 621	44,109	116,735	55	161,520	4,402
Balance (in shares) at Nov. 03, 2019			12,411,957
Net income (loss)		(4,207)			(58)		(58)	(4,149)
Stock-based compensation		364		364			364
Unrealized gain (loss) on investments		49				49	49
Fully vested common stock award			4,973
Common stock repurchased		(728)	$ (3)	(725)			(728)
Common stock repurchased (in shares)			(55,750)
Dividends paid		(1,304)			(1,304)		(1,304)
Balance at Feb. 02, 2020		$ 160,096	$ 618	$ 43,748	$ 115,373	$ 104	$ 159,843	$ 253
Balance (in shares) at Feb. 02, 2020			12,361,180
[1]	Derived from audited financial statements.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Feb. 02, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying unaudited consolidated financial statements of Culp, Inc. and its majority-owned subsidiaries (the “company”) include all adjustments, which are, in the opinion of management, necessary for fair presentation of the results of operations and financial position. All of these adjustments are of a normal recurring nature. Results of operations for interim periods may not be indicative of future results. The unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements, which are included in the company’s annual report on Form 10-K filed with the Securities and Exchange Commission on July 12, 2019, for the fiscal year ended April 28, 2019. The company’s nine-months ended February 2, 2020, and January 27, 2019, represent 40-week and 39-week periods, respectively.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Feb. 02, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies As of February 2, 2020, there were no changes in the nature of our significant accounting policies or the application of those policies from those reported in our annual report on Form 10-K for the year then ended April 28, 2019, except as discussed below. Recently Adopted Accounting Pronouncements Leases In February 2016, the FASB issued ASU No. 2016-02, Leases Topic 842 allows the election of several practical expedients as part of adopting this new standard. We elected the “package of practical expedients” which permits us not to reassess, under Topic 842, our previous conclusions regarding lease identification and classification. We did not elect the use of hindsight with respect to determining the lease term. Also, Topic 842 provides practical expedients after adopting the new standard. We elected the short-term lease exemption, and therefore, we will not recognize ROU assets or lease liabilities for leases shorter than twelve months. We did not elect the practical expedient to combine lease and non-lease components for any class of assets and will account for lease components separately from non-lease components. The adoption of Topic 842 had a material effect on our Consolidated Balance Sheets and increased the required disclosures in our notes to the consolidated financial statements (see note 19 for further details). The most significant effect related to the recognition of ROU assets totaling $7.2 million that were mostly offset by the recognition of lease liabilities totaling $7.1 million in our Consolidated Balance Sheets. The adoption of Topic 842 did not have a material impact on our Consolidated Statements of Net (Loss) Income or our Consolidated Statement of Cash Flows. Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments – Credit Losses Measurement of Credit Losses on Financial Instruments There are no other new accounting pronouncements that are expected to have a significant impact on our consolidated financial statements.

Business Combinations

Business Combinations	9 Months Ended
	Feb. 02, 2020
Business Combinations [Abstract]
Business Combinations	3. Business Combinations eLuxury, LLC (eLuxury) Overview Effective June 22, 2018, we entered into an Equity Purchase Agreement (Equity Agreement), pursuant to which we acquired an 80% ownership interest in eLuxury, a company that offers bedding accessories and home goods directly to consumers. eLuxury’s primary products include a line of mattress pads manufactured at eLuxury’s facility located in Evansville, Indiana. eLuxury also offers handmade platform beds, cotton bed sheets, and other bedding items sourced from other suppliers. Its products are available on eLuxury’s own branded website, eLuxury.com This acquisition brought together eLuxury’s experience in e-commerce, online brand building, and direct-to-consumer shopping and fulfillment expertise with our global production, sourcing, and distribution capabilities. The estimated consideration given for the 80% ownership interest in eLuxury totaled $18.1 million, of which $12.5 million represented the estimated purchase price and $5.6 million represented the fair value for contingent consideration associated with an earn-out obligation (see below for further details). Of the $12.5 million estimated purchase price, $11.6 million was paid at closing on June 22, 2018, $185,000 was paid in August 2018, and $749,000 was paid in September 2019. Assets Acquired and Liabilities Assumed The following table presents the final allocation of the acquisition cost to the assets acquired and liabilities assumed based on their fair values. (dollars in thousands) Fair Value Goodwill $ 13,653 Tradename 6,549 Equipment 2,179 Inventory 1,804 Accounts receivable and other current assets 108 Accounts payable (1,336 ) Accrued expenses (295 ) Non-controlling interest in eLuxury (4,532 ) $ 18,130 We recorded the tradename at fair market value based on the relief from royalty method. This tradename was determined to have an indefinite useful life and, therefore, is not being amortized. Equipment will be depreciated on a straight-line basis over useful lives ranging from five to ten years. The goodwill related to this acquisition is attributable to eLuxury’s reputation with the products it offers and management’s experience in e-commerce, online brand building, and direct-to-consumer shopping and fulfillment expertise. Goodwill is deductible for income tax purposes over the statutory period of fifteen years. During the third quarter of fiscal 2020, this goodwill was assessed for impairment as we believed indicators of impairment existed during this reporting period. See note 8 located in the notes to consolidated financial statements for further details. Contingent Consideration As mentioned above, the Equity Agreement contains a contingent consideration arrangement that requires us to pay the seller, who is also the owner of the noncontrolling interest, an earn-out payment based on a multiple of adjusted EBITDA, as defined in the Equity Agreement, for the twelve-month period ending August 31, 2021, less $12.0 million We recorded a contingent liability at the acquisition date for this earn-out obligation at its fair value totaling $5.6 million based on the Black Scholes pricing model. We are required to assess the fair value of this earn-out obligation each quarterly reporting period. Based on management’s assessment as of February 2, 2020, we determined it was necessary to adjust forecasted EBITDA as it relates to this earn-out obligation. This determination was based on the future outlook of our home accessories segment and its slower than expected business improvement, as well as updated assumptions on economic conditions in the e-commerce space, combined with the upcoming timeframe for determining the amount associated with this contingent consideration arrangement. As a result of these factors, we recorded a reversal of $6.1 million for the full amount of our earn-out obligation during the third quarter of fiscal 2020. Non-Controlling Interest The Equity Agreement contains substantive profit-sharing arrangement provisions which explicitly state the ownership interests at the effective date of this business combination and the allocation of net income or loss between the company, as the controlling interest holder, and the noncontrolling interest holder. The Equity Agreement states that at the effective date of this acquisition (June 22, 2018), we acquired an 80% ownership interest in eLuxury, with the seller retaining a 20% noncontrolling interest. Additionally, the Equity Agreement states that eLuxury’s net income or loss, future capital contributions, and equity distributions will be allocated at a percentage of 70% and 30% to the company and the noncontrolling interest holder, respectively. Based on the terms of the Equity Agreement, we believe the related risks associated with the ownership interests are aligned and therefore, the total consideration of $18.1 million for the 80% controlling interest provides information for the equity value of eLuxury as a whole, and is useful in estimating the fair value of the 20% noncontrolling interest. In order to determine the carrying value of the noncontrolling interest in eLuxury, we applied the Hypothetical-Liquidation-At-Book-Value method (HLBV). HLBV is an approach that is used in practice to determine the carrying value of a noncontrolling interest if it is consistent with an existing profit-sharing arrangement such as the Equity Agreement. Therefore, the carrying amount of the noncontrolling interest of $253,000 at February 2, 2020, mostly represents its $4.6 million fair value determined at the acquisition date, minus its allocation of net losses which includes a charge for asset impairments of $4.1 million incurred during the third quarter of fiscal 2020, slightly offset by capital contributions totaling $360,000. Other Acquisition costs totaling $270,000 were included in selling, general, and administrative expenses in our Consolidated Statement of Net Income for the nine-month period ending January 27, 2019. Pro Forma Financial Information The following unaudited pro forma consolidated results of operations for the three-month and nine-month periods ending February 2, 2020, and January 27, 2019, have been prepared as if the acquisition of eLuxury had occurred on May 1, 2017. Three Months Ended (dollars in thousands, except per share data) February 2, 2020 January 27, 2019 Net Sales $ 71,998 $ 77,226 (Loss) income from operations (5,091 ) 4,299 Net (loss) income (4,207 ) 3,060 Net loss - noncontrolling interest 4,149 94 Net (loss) income – Culp Inc. common shareholders (58 ) 3,154 Net (loss) income per share (basic) – Culp Inc. common shareholders 0.00 0.25 Net (loss) income per share (diluted) – Culp Inc. common shareholders 0.00 0.25 Nine Months Ended (dollars in thousands, except per share data) February 2, 2020 January 27, 2019 Net Sales $ 219,465 $ 228,830 Income from operations 1,582 10,657 Net (loss) income (841 ) 6,943 Net loss - noncontrolling interest 4,421 83 Net income – Culp Inc. common shareholders 3,580 7,026 Net income per share (basic) – Culp Inc. common shareholders 0.29 0.56 Net income per share (diluted) – Culp Inc. common shareholders 0.29 0.56 The unaudited pro forma information is presented for informational purposes only and is not necessarily indicative of the results of operations that would actually have been achieved had the acquisition been consummated as of that time, nor is it intended to be a projection of future results.

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts	9 Months Ended
	Feb. 02, 2020
Receivables [Abstract]
Allowance for Doubtful Accounts	4. Allowance for Doubtful Accounts A summary of the activity in the allowance for doubtful accounts follows: Nine months ended (dollars in thousands) February 2, 2020 Janauary 27, 2019 Beginning balance $ 393 $ 357 (Recovery) provision for bad debts (16 ) 78 Net write-offs, net of recoveries — (47 ) Ending balance $ 377 $ 388

Revenue from Contracts with Cus

Revenue from Contracts with Customers	9 Months Ended
	Feb. 02, 2020
Revenue From Contract With Customer [Abstract]
Revenue from Contracts with Customers	5. Revenue from Contracts with Customers Nature of Performance Obligations Our operations are classified into three business segments: mattress fabrics, upholstery fabrics, and home accessories. The mattress fabrics segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. The upholstery fabrics segment develops, manufactures, sources, and sells fabrics primarily to residential and commercial furniture manufacturers. Effective April 1, 2018, we acquired Read Window Products LLC (Read), a turn-key provider of window treatments that offers sourcing of upholstery fabrics and other products, measuring, and installation services of their own products for the hospitality and commercial industries. In addition, Read supplies soft goods such as decorative top sheets, coverlets, duvet covers, bed skirts, bolsters, and pillows. Read is included in the upholstery fabrics segment. The home accessories segment is our finished products business that manufactures, sources, and sells bedding accessories and home goods directly to consumers and businesses through global e-commerce and business-to-business sales channels. Our primary performance obligations include the sale of mattress fabrics, upholstery fabrics, and bedding and home accessories products, as well as the performance of customized fabrication and installation services of our own products associated with window treatments. Contract Assets & Liabilities Certain contracts, primarily those for customized fabrication and installation services, require upfront customer deposits that result in a contract liability which is recorded on the Consolidated Balance Sheets as deferred revenue. If upfront deposits or prepayments are not required, customers may be granted credit terms which generally range from 15 – 45 days. Such terms are common within the industries in which we operate and are not considered financing arrangements. There were no contract assets recognized as of February 2, 2020, January 27, 2019, and April 28, 2019. A summary of the activity of deferred revenue for the nine-month periods ended February 2, 2020, and January 27, 2019, follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 399 $ 809 Revenue recognized on contract liabilities (1,917 ) (2,171 ) Payments received for services not yet rendered 1,916 1,854 Ending balance $ 398 $ 492 Disaggregation of Revenue The following table presents our disaggregated revenue by segment, timing of revenue recognition, and product sales versus services rendered for the three-month period ending February 2, 2020: (dollars in thousands) Mattress Fabrics Upholstery Fabrics Home Accessories Total Products transferred at a point in time $ 33,105 $ 32,044 $ 3,906 $ 69,055 Services transferred over time — 2,943 — 2,943 Total Net Sales $ 33,105 $ 34,987 $ 3,906 $ 71,998 The following table presents our disaggregated revenue by segment, timing of revenue recognition, and product sales versus services rendered for the nine-month period ending February 2, 2020: (dollars in thousands) Mattress Fabrics Upholstery Fabrics Home Accessories Total Products transferred at a point in time $ 107,250 $ 92,835 $ 11,485 $ 211,570 Services transferred over time — 7,895 — 7,895 Total Net Sales $ 107,250 $ 100,730 $ 11,485 $ 219,465 The following table presents our disaggregated revenue by segment, timing of revenue recognition, and product sales versus services rendered for the three-month period ending January 27, 2019: (dollars in thousands) Mattress Fabrics Upholstery Fabrics Home Accessories Total Products transferred at a point in time $ 35,732 $ 34,730 $ 4,390 $ 74,852 Services transferred over time — 2,374 — 2,374 Total Net Sales $ 35,732 $ 37,104 $ 4,390 $ 77,226 The following table presents our disaggregated revenue by segment, timing of revenue recognition, and product sales versus services rendered for the nine-month period ending January 27, 2019: (dollars in thousands) Mattress Fabrics Upholstery Fabrics Home Accessories Total Products transferred at a point in time $ 107,335 $ 98,610 $ 11,759 $ 217,704 Services transferred over time — 8,001 — 8,001 Total Net Sales $ 107,335 $ 106,611 $ 11,759 $ 225,705

Inventories

Inventories	9 Months Ended
	Feb. 02, 2020
Inventory Disclosure [Abstract]
Inventories	6. Inventories Inventories are carried at the lower of cost or net realizable value. Cost is determined using the FIFO (first-in, first-out) method. A summary of inventories follows: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Raw materials $ 7,607 $ 5,745 $ 5,617 Work-in-process 2,537 2,610 2,289 Finished goods 47,431 47,060 42,954 $ 57,575 $ 55,415 $ 50,860

Intangible Assets

Intangible Assets	9 Months Ended
	Feb. 02, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	7. Intangible Assets A summary of intangible assets follows: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Tradenames $ 4,804 $ 7,232 $ 7,232 Customer relationships, net 2,313 2,613 2,538 Non-compete agreement, net 621 697 678 $ 7,738 $ 10,542 $ 10,448 Tradenames A summary of change in the carrying amount of our tradenames follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 7,232 $ 683 Acquisition of business (note 3) — 6,549 Impairment charge (2,428 ) — Ending balance $ 4,804 $ 7,232 Our tradenames have an indefinite useful life and therefore, are not being amortized. However, in accordance with ASC Topic 350 Intangibles – Goodwill and Other Customer Relationships A summary of change in the carrying amount of our customer relationships follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 2,538 $ 2,839 Amortization expense (225 ) (226 ) Ending balance $ 2,313 $ 2,613 Our customer relationships are amortized on a straight-line basis over useful lives ranging from nine to seventeen years. The gross carrying amount of our customer relationships was $3.1 million at February 2, 2020, January 27, 2019, and April 28, 2019, respectively. Accumulated amortization for these customer relationships was $802,000, $502,000 and $577,000 at February 2, 2020, January 27, 2019, and April 28, 2019, respectively. The remaining amortization expense for the next five fiscal years and thereafter follows: FY 2020 - $76,000; FY 2021 - $301,000; FY 2022 - $301,000; FY 2023 - $301,000; FY 2024 - $301,000; and Thereafter - $1,033,000. The weighted average amortization period for our customer relationships is 7.9 years as of February 2, 2020. Non-Compete Agreement A summary of change in the carrying amount of our non-compete agreement follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 678 $ 753 Amortization expense (57 ) (56 ) Ending balance $ 621 $ 697 Our non-compete agreement is amortized on a straight-line basis over the fifteen-year life of the agreement. The gross carrying amount of our non-compete agreement was $2.0 million at February 2, 2020, January 27, 2019, and April 28, 2019, respectively. Accumulated amortization for our non-compete agreement was $1.4 million at February 2, 2020, $1.3 million at January 27, 2019, and $1.4 million at April 28, 2019. The remaining amortization expense for the next five years and thereafter follows: FY 2020 - $19,000; FY 2021 - $75,000; FY 2022 - $75,000; FY 2023 - $75,000; FY 2024 - $75,000, and Thereafter - $302,000. The weighted average amortization period for the non-compete agreement is 8.3 years as of February 2, 2020.

Goodwill

Goodwill	9 Months Ended
	Feb. 02, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	8. Goodwill A summary of the change in the carrying amount of goodwill follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 27,222 $ 13,569 Acquisition of business (see note 3) — 13,653 Impairment charge (11,211 ) — Ending balance $ 16,011 $ 27,222 In accordance with ASC Topic 350 Intangibles – Goodwill and Other

Investment in Unconsolidated Jo

Investment in Unconsolidated Joint Venture	9 Months Ended
	Feb. 02, 2020
Equity Method Investments And Joint Ventures [Abstract]
Investment in Unconsolidated Joint Venture	9. Investment in Unconsolidated Joint Venture Culp International Holdings, Ltd. (Culp International), a wholly-owned subsidiary of the company, entered into a joint venture agreement pursuant to which Culp International owns fifty percent of Class International Holdings, Ltd. (CLIH). CLIH produces cut and sewn mattress covers, and its operations are located in a modern industrial park in northeastern Haiti, which borders the Dominican Republic. CLIH commenced production in the second quarter of fiscal 2018 and complements our mattress fabric operations with a reactive platform that enhances our ability to meet customer demand while adding a lower cost operation to our platform. CLIH reported a net loss of $120,000 and $218,000 for the nine-month periods ending February 2, 2020, and January 27, 2019, respectively. Our equity interest in CLIH’s net loss for the nine-month periods ending February 2, 2020 and January 27, 2019 was $60,000 and $109,000, respectively. The following table summarizes information on assets, liabilities, and members’ equity of our equity method investment in CLIH: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Total assets $ 3,502 $ 3,255 $ 3,126 Total liabilities $ 167 $ 230 $ 111 Total members’ equity $ 3,335 $ 3,025 $ 3,015 At February 2, 2020, January 27, 2019, and April 28, 2019, our equity interest in CLIH totaled $1.7 million, $1.5 million, and $1.5 million, respectively.

Accrued Expenses

Accrued Expenses	9 Months Ended
	Feb. 02, 2020
Text Block [Abstract]
Accrued Expenses	10. Accrued Expenses A summary of accrued expenses follows: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Compensation, commissions and related benefits $ 4,230 $ 4,848 $ 4,229 Interest 2 — 4 Other accrued expenses 3,743 4,892 5,292 $ 7,975 $ 9,740 $ 9,525 At February 2, 2020, we had accrued expenses totaling $8.0 million, of which $7.7 million and $233,000 were classified as current accrued expenses and long-term accrued expenses, respectively, in the accompanying Consolidated Balance Sheets. At January 27, 2019, we had accrued expenses totaling $9.7 million, all of which were classified as current accrued expenses in the accompanying Consolidated Balance Sheets. At April 28, 2019, we had accrued expenses totaling $9.5 million, of which $9.2 million and $333,000 were classified as current accrued expenses and long-term accrued expenses, respectively, in the accompanying Consolidated Balance Sheets.

Exit and Disposal Activity

Exit and Disposal Activity	9 Months Ended
	Feb. 02, 2020
Restructuring And Related Activities [Abstract]
Exit and Disposal Activity	11. Exit and Disposal Activity On June 12, 2018, our board of directors announced the closure of our upholstery fabrics manufacturing facility located in Anderson, South Carolina. This closure was completed during the second quarter of fiscal 2019 and was due to a continued decline in demand for the products manufactured at this facility, reflecting a change in consumer style preferences. The following summarizes our restructuring credit and restructuring related charges that were associated with the above exit and disposal activity: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Inventory markdowns $ — $ 1,564 Employee termination benefits (70 ) 661 Other operational costs associated with a closed plant facility — 824 Gain on sale of equipment — (1,486 ) Restructuring credit and restructuring related charges (1) (2) $ (70 ) $ 1,563 (1) The $70,000 credit was recorded to restructuring credit in the Consolidated Statements of Net (Loss) Income for the nine-month period ending February 2, 2020. (2) Of the total net charge, a $2.3 million charge, a charge of $40,000, and a credit of $825,000 were recorded in cost of sales, selling, general and administrative expenses, and restructuring credit, respectively, in the Consolidated Statements of Net Income for the nine-month period ending January 27, 2019. The following summarizes the activity in accrued restructuring costs: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 124 $ — Accrual established in fiscal 2019 — 451 Payments (54 ) (434 ) Adjustments (70 ) 211 Ending balance $ — $ 228 The above restructuring accrual pertains to employee termination benefits that were associated with the above exit and disposal activity.

Lines of Credit

Lines of Credit	9 Months Ended
	Feb. 02, 2020
Debt Disclosure [Abstract]
Lines of Credit	12. 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 $25 million, is set to expire on August 15, 2020, and allows us to issue letters of credit not to exceed $1 million. Interest is charged at a rate (applicable interest rate of 3.11%, 3.95%, and 3.93% at February 2, 2020, January 27, 2019, and April 28, 2019, respectively) as a variable spread over LIBOR based on our ratio of debt to EBITDA. 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 February 2, 2020, January 27, 2019, and April 28, 2019, respectively. At February 2, 2020, January 27, 2019, and April 28, 2019, there were $250,000 in outstanding letters of credit provided by the Credit Agreement. Revolving Credit Agreement – China We have an unsecured credit agreement associated with our operations in China that provides for a line of credit up to 40 million RMB ($5.8 million USD at February 2, 2020). This agreement has an interest rate determined by the Chinese government and is set to expire on December 4, 2020. There were no outstanding borrowings as of February 2, 2020, January 27, 2019, and April 28, 2019. Subordinated Loan Payable On February 7, 2019, eLuxury entered into a subordinated credit agreement with the owner of its noncontrolling interest which provides a revolving loan commitment of $1.0 million that expires on June 22, 2023. Interest is charged at a rate (applicable interest rate of 3.36% at February 2, 2020) as a variable spread over LIBOR based on Culp’s ratio of debt to EBITDA plus 25 basis points. There were outstanding borrowings under this agreement totaling $925,000 and $675,000 at February 2, 2020 and April 28, 2019, respectively. Overall Our loan agreements require, among other things, that we maintain compliance with certain financial covenants. We were in compliance with these financial covenants as of February 2, 2020.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Feb. 02, 2020
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 measured at fair value on a recurring basis: Fair value measurements at February 2, 2020 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Premier Money Market Fund $ 6,334 N/A N/A $ 6,334 Short Term Bond Funds 4,743 N/A N/A 4,743 Inflation Protected Bond Funds 2,837 N/A N/A 2,837 Strategic Income Fund 1,001 N/A N/A 1,001 Growth Allocation Fund 239 N/A N/A 239 Moderate Allocation Fund 138 N/A N/A 138 Other 92 N/A N/A 92 Fair value measurements at January 27, 2019 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Premier Money Market Fund $ 6,433 N/A N/A $ 6,433 Growth Allocation Fund 184 N/A N/A 184 Moderate Allocation Fund 119 N/A N/A 119 Other 98 N/A N/A 98 Fair value measurements at April 28, 2019 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Premier Money Market Fund $ 6,639 N/A N/A $ 6,639 Growth Allocation Fund 203 N/A N/A 203 Moderate Allocation Fund 127 N/A N/A 127 Other 112 N/A N/A 112 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. Short-Term and Long-Term Investments - Held-To-Maturity Currently, our investments classified as held-to-maturity consist of investment grade U.S. corporate bonds, foreign bonds, and government bonds with remaining maturities that ranged from 1 to 3 years. These investments were classified as held-to-maturity, as we have the positive intent and ability to hold these investments until maturity. Our held-to-maturity investments were recorded as either current or noncurrent in our Consolidated Balance Sheets, based on the contractual maturity date in relation to the respective reporting period, and were recorded at amortized cost. At February 2, 2020, January 27, 2019, and April 28, 2019, our held-to-maturity investments recorded at amortized cost totaled $5.4 million, $13.5 million, and $5.0 million, respectively. The fair value of our held-to-maturity investments at February 2, 2020, January 27, 2019, and April 28, 2019, totaled $5.4 million, $13.5 million and $5.0 million, respectively. Our bond investments were classified as level 2, as they were traded over the counter within a broker network and not on an active market. The fair value of our bonds was determined based on a published source that provided an average bid price. The average bid price was based on various broker prices that were determined based on market conditions, interest rates, and the rating of the bond. Short-Term Investments Available for Sale At February 2, 2020, our short-term investments classified as available for sale totaled $7.6 million and consisted of bond funds. Since these bond funds were classified as available for sale, these investments were recorded at their fair market value and their unrealized gains or losses are included in other comprehensive income (loss). Our bond funds had an accumulated unrealized gain totaling $48,000. At February 2, 2020, the fair value of our bond funds approximated its cost basis. There were no short-term investments classified as available for sale held at January 27, 2019 and April 28, 2019. Long-Term Investments - Rabbi Trust We have a Rabbi Trust to set aside funds for participants of our deferred compensation plan (the “Plan”), which enables the participants to credit their contributions to various investment options of the Plan. The investments associated with the Rabbi Trust consist of a money market fund and various mutual funds that are classified as available for sale. These long-term investments are recorded at their fair values of $7.8 million, $6.8 million, and $7.1 million at February 2, 2020, January 27, 2019, and April 28, 2019, respectively. Our long-term investments had an accumulated unrealized gain of $56,000, $9,000, and $40,000 at February 2, 2020, January 27, 2019, and April 28, 2019, respectively. The fair value of our long-term investments associated with our Rabbi Trust approximates their cost basis. Other The carrying amount of our cash and cash equivalents, accounts receivable, other current assets, accounts payable, and accrued expenses approximates fair value because of the short maturity of these financial instruments. N onrecurring Basis As of February 2, 2020, we had certain assets and a contingent consideration – earn-out obligation that were required to be measured at fair value on a nonrecurring basis. Fair value measurements at February 2, 2020 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Goodwill (note 8) N/A N/A $ 2,442 $ 2,442 Tradename (note 7) N/A N/A 4,121 4,121 Liabilities: Contingent Consideration – Earn-Out Obligation (note 3) N/A N/A $ — $ — The goodwill was recorded at fair market value using the discounted cash flow method that used significant unobservable inputs and was classified as level 3. The tradename was recorded at fair market value using the royalty from relief method that used significant unobservable inputs and was classified as level 3. As of January 27, 2019, we had no assets that were required to be measured at fair value on a nonrecurring basis other than certain assets acquired and liabilities assumed in connection with the eLuxury business combination on June 22, 2018 (see note 3). Fair value measurements at January 27, 2019 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Goodwill N/A N/A $ 13,653 $ 13,653 Tradename N/A N/A 6,549 6,549 Equipment N/A N/A 2,179 2,179 Inventory N/A N/A 1,804 1,804 Liabilities: Contingent Consideration – Earn-Out Obligation N/A N/A $ 5,600 $ 5,600 The tradename was recorded at fair market value using the royalty from relief method that used significant unobservable inputs and was classified as level 3. The contingent consideration – earn-out obligation was recorded at fair market value using the Black Scholes pricing model. Additionally, we acquired certain current assets, such as accounts receivable and prepaid expenses, and assumed certain liabilities, such as accounts payable and accrued expenses. Based on the nature of these items and their short maturity, the carrying amount of these items approximated their fair values. See note 3 for the final allocation of the acquisition cost to the assets acquired and liabilities assumed based on their fair values.

Cash Flow Information

Cash Flow Information	9 Months Ended
	Feb. 02, 2020
Supplemental Cash Flow Elements [Abstract]
Cash Flow Information	14. Cash Flow Information Interest and income taxes paid are as follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Interest $ 48 $ 54 Income taxes 4,500 6,226

Net (Loss) Income Per Share

Net (Loss) Income Per Share	9 Months Ended
	Feb. 02, 2020
Earnings Per Share [Abstract]
Net (Loss) Income Per Share	15. Net (Loss) Income Per Share Basic net (loss) income per share is computed using the weighted-average number of shares outstanding during the period. Diluted net (loss) 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 (loss) income per share follows: Three months ended (amounts in thousands) February 2, 2020 January 27, 2019 Weighted average common shares outstanding, basic 12,409 12,438 Dilutive effect of stock-based compensation — 27 Weighted average common shares outstanding, diluted 12,409 12,465 During the three-months ended February 2, 2020, 10,793 shares of unvested common stock were not included in the computation of diluted earnings per share, as we incurred a net loss for that reporting period. During the three-months ended January 27, 2019, 723 shares of unvested common stock were not included in the computation of diluted earnings per share as their effect would be antidilutive. Nine months ended (amounts in thousands) February 2, 2020 January 27, 2019 Weighted average common shares outstanding, basic 12,405 12,488 Dilutive effect of stock-based compensation 16 105 Weighted average common shares outstanding, diluted 12,421 12,593 During the nine-months ended February 2, 2020, 5,853 shares of unvested common stock were not included in the computation of diluted earnings per share as their effect would be antidilutive. During the nine-months ended January 27, 2019, all unvested shares of common stock were included in the computation of diluted earnings per share.

Segment Information

Segment Information	9 Months Ended
	Feb. 02, 2020
Segment Reporting [Abstract]
Segment Information	16. Segment Information Our operations are classified into three business segments: mattress fabrics, upholstery fabrics, and home accessories. The mattress fabrics segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. The upholstery fabrics segment develops, manufactures, sources, and sells fabrics primarily to residential and commercial furniture manufacturers. The home accessories segment is our finished products business that manufactures, sources and sells bedding accessories and home goods directly to consumers and businesses through global e-commerce and business-to-business sales channels. We evaluate the operating performance of our segments based upon income (loss) from operations before certain unallocated corporate expenses, restructuring credit and restructuring related charges, impairment charges, and other non-recurring items. Cost of sales for all segments include costs to develop, manufacture, or source our products, including costs such as raw material and finished goods purchases, direct and indirect labor, overhead, and incoming freight charges. Unallocated corporate expenses primarily represent compensation and benefits for certain executive officers, all costs associated with being a public company, and other miscellaneous expenses. Segment assets include assets used in the operations of each segment and primarily consist of accounts receivable, inventories, property, plant and equipment, and right of use assets (see note 19 for further details). The mattress fabrics segment also includes in segment assets their assets held for sale and investment in an unconsolidated joint venture. Goodwill and intangible assets are not included in segment assets, as these assets are not used by the Chief Operating Decision Maker to evaluate the respective segment’s operating performance, to allocate resources to the individual segments, or determine executive compensation. Financial information for the company’s operating segments follows: Three months ended February 2, 2020 January 27, 2019 Net sales: Mattress Fabrics $ 33,105 $ 35,732 Upholstery Fabrics 34,987 37,104 Home Accessories 3,906 4,390 $ 71,998 $ 77,226 Gross profit: Mattress Fabrics $ 4,614 $ 5,963 Upholstery Fabrics 6,906 7,624 Home Accessories 864 1,050 Total segment gross profit $ 12,384 $ 14,637 Restructuring related charges — (4) (514 ) $ 12,384 $ 14,123 Selling, general, and administrative expenses Mattress Fabrics $ 2,836 $ 2,755 Upholstery Fabrics 3,876 3,825 Home Accessories 1,046 1,361 Unallocated corporate expenses 2,194 1,628 Total segment selling, general, and administrative expenses $ 9,952 $ 9,569 Other non-recurring charges — (5) 429 Restructuring related charges — (5) 40 $ 9,952 $ 10,038 Income (loss) from operations: Mattress Fabrics $ 1,777 $ 3,208 Upholstery Fabrics 3,030 3,799 Home Accessories (181 ) (311 ) Unallocated corporate expenses (2,194 ) (1,628 ) Total segment income from operations 2,432 5,068 Asset impairments (1) (13,639 ) — Reversal of contingent consideration - earn-out obligation (2) 6,081 — Restructuring credit and restructuring related charges (3) 35 (6) (340 ) Other non-recurring charges — (5) (429 ) Total (loss) income from operations (5,091 ) 4,299 Interest expense (8 ) — Interest income 242 251 Other expense (267 ) (288 ) (Loss) income before income taxes $ (5,124 ) $ 4,262 (1) Our home accessories segment incurred asset (2) We recorded a reversal of $6.1 million that pertained (3) The $35 restructuring credit pertains to employee (4) Cost of sales for the three-month period ending January 27, 2019, includes a $514 restructuring related charge for operating costs associated with our closed upholstery fabrics facility located in Anderson, SC. (5) Selling, general, and administrative expenses for the three-months ending January 27, 2019, includes a $469 non-recurring charge associated with the accelerated vesting of certain stock-based compensation agreements. Of this $469 non-recurring charge, $429 and $40 pertain to unallocated corporate expenses and a restructuring related charge, respectively, associated with our closed Anderson, SC upholstery fabrics plant facility. (6) The $340 represents restructuring related charges totaling $554 disclosed in notes 4 and 5 above, partially offset by a restructuring credit of $214. The $214 restructuring credit represents a $362 gain on the sale of the building and land associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $148 for employee termination benefits. Nine months ended February 2, 2020 January 27, 2019 Net sales: Mattress Fabrics $ 107,250 $ 107,335 Upholstery Fabrics 100,730 106,611 Home Accessories 11,485 11,759 $ 219,465 $ 225,705 Gross profit: Mattress Fabrics $ 16,553 $ 17,050 Upholstery Fabrics 20,905 20,031 Home Accessories 2,395 3,435 Total segment gross profit $ 39,853 $ 40,516 Other non-recurring charges — (8) (159 ) Restructuring related charges — (9) (2,349 ) $ 39,853 $ 38,008 Selling, general, and administrative expenses Mattress Fabrics $ 8,860 $ 8,141 Upholstery Fabrics 11,528 10,985 Home Accessories 3,462 3,690 Unallocated corporate expenses 6,933 4,800 Total segment selling, general, and administrative expenses $ 30,783 $ 27,616 Other non-recurring charges — (10) 518 Restructuring related charges — (5) 40 $ 30,783 $ 28,174 Income (loss) from operations: Mattress Fabrics $ 7,693 $ 8,910 Upholstery Fabrics 9,378 9,044 Home Accessories (1,068 ) (254 ) Unallocated corporate expenses (6,933 ) (4,800 ) Total segment income from operations 9,070 12,900 Asset impairments (1) (13,639 ) — Reversal of contingent consideration - earn-out obligation (2) 6,081 — Restructuring credit and restructuring related charges (7) 70 (11) (1,563 ) Other non-recurring charges — (12) (678 ) Total income from operations 1,582 10,659 Interest expense (47 ) (38 ) Interest income 732 552 Other expense (441 ) (688 ) Income before income taxes $ 1,826 $ 10,485 (7) The $70 restructuring credit pertains to employee termination benefits associated with our closed Anderson, SC upholstery fabrics facility. (8) The $159 represents a non-recurring charge regarding employee termination benefits and other operational reorganization costs associated with our mattress fabrics segment. (9) The $2.4 million consists of restructuring related charges of $1.6 million for inventory markdowns and $784 for other operating costs associated with our closed upholstery fabrics facility located in Anderson, SC. (10) The $518 represents non-recurring charges of $429 for the accelerated vesting of a stock-based compensation agreement associated with unallocated corporate expenses and $89 for employee termination benefits and operational reorganization costs associated with our mattress fabrics segment. (11) The $1.6 million represents related charges disclosed in note 9 above and $40 associated with the accelerated vesting of a stock-based compensation agreement, partially offset by a restructuring credit of $825. The $825 restructuring credit represents a $1.5 million gain on the sale of property, plant, and equipment associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $661 for employee termination benefits. (12) The $678 represents non-recurring charges of $429 for the accelerated vesting of a stock-based compensation agreement and $249 regarding employee termination benefits and other operational reorganization costs associated with our mattress fabrics segment. Balance sheet information for the company’s operating segments follows: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Segment assets: Mattress Fabrics Accounts receivable $ 12,940 $ 12,373 $ 12,098 Inventory 29,753 26,243 24,649 Assets held for sale 67 — — Property, plant and equipment (1) 42,368 45,845 44,266 Right of use assets (2) 426 — — Investment in unconsolidated joint venture 1,668 1,512 1,508 Total mattress fabrics assets 87,222 85,973 82,521 Upholstery Fabrics Accounts receivable 12,908 13,367 11,274 Inventory 24,256 26,067 22,915 Property, plant and equipment (3) 1,675 1,957 1,795 Right of use assets (4) 2,143 — — Total upholstery fabrics assets 40,982 41,391 35,984 Home Accessories Accounts receivable 766 402 379 Inventory 3,566 3,105 3,296 Property, plant and equipment (5) 1,728 1,985 1,910 Right of use assets (6) 949 — — Total home accessories assets 7,009 5,492 5,585 Total segment assets 135,213 132,856 124,090 Non-segment assets: Cash and cash equivalents 21,872 26,418 40,008 Short-term investments (Held-to-Maturity) 3,171 13,544 5,001 Short-term investments (Available for Sale) 7,580 — — Current income taxes receivable 776 — 776 Other current assets 3,219 2,954 2,849 Deferred income taxes 920 3,224 457 Property, plant and equipment (7) 609 342 418 Right of use assets (8) 2,006 — — Goodwill 16,011 27,222 27,222 Intangible assets 7,738 10,542 10,448 Long-term investments (Rabbi Trust) 7,804 6,834 7,081 Long-term investments (Held-to-Maturity) 2,224 — — Noncurrent income taxes receivable 733 — 733 Other assets 464 972 643 Total assets $ 210,340 $ 224,908 $ 219,726 Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Capital expenditures (9): Mattress Fabrics $ 3,416 $ 2,342 Upholstery Fabrics 253 294 Home Accessories 104 33 Unallocated Corporate 398 11 Total capital expenditures $ 4,171 $ 2,680 Depreciation expense: Mattress Fabrics $ 5,017 $ 5,265 Upholstery Fabrics 577 595 Home Accessories 286 227 Total depreciation expense $ 5,880 $ 6,087 (1) The $42.4 million at February 2, 2020, represents property, plant, and equipment of $28.7 million and $13.7 million located in the U.S. and Canada, respectively. The $45.8 million at January 27, 2019, represents property, plant, and equipment of $33.5 million and $12.3 million located in the U.S. and Canada, respectively. The $44.3 million at April 28, 2019, represents property, plant, and equipment of $32.4 million and $11.9 million located in the U.S. and Canada, respectively. (2) The $426 at February 2, 2020, represents right of use assets located in the U.S (3) The $1.7 million at February 2, 2020, represents property, plant, and equipment of $1.2 million and $469 located in the U.S. and China, respectively. The $2.0 million at January 27, 2019, represents property, plant, and equipment of $1.3 million and $615 located in the U.S. and China, respectively. The $1.8 million at April 28, 2019, represents property, plant, and equipment of $1.2 million and $591 located in the U.S. and China, respectively. (4) The $2.1 million at February 2, 2020, represents right of use assets of $1.1 million and $1.0 million located in China and the U.S., respectively (5) The $1.7 million at February 2, 2020, $2.0 million at January 27, 2019, and $1.9 million at April 28, 2019, represents property, plant and equipment located in the U.S. (6) The $949 million at February 2, 2020, represents right of use assets located in the U.S. (7) The $609, $342, and $418 at February 2, 2020, January 27, 2019, and April 28, 2019, respectively, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by our mattress fabrics, upholstery fabrics, and home accessories segments. Property, plant, and equipment associated with our corporate departments reside in the U.S. (8) The $2.0 million at February 2, 2020, represents right of use assets located in the U.S. (9) Capital expenditure amounts are stated on the accrual basis. See Consolidated Statements of Cash Flows for capital expenditure amounts on a cash basis.

Income Taxes

Income Taxes	9 Months Ended
	Feb. 02, 2020
Income Tax Disclosure [Abstract]
Income Taxes	17. Income Taxes Effective Income Tax Rate We recorded income tax expense of $2.6 million, or 142.8% of income before income taxes, for the nine-month period ended February 2, 2020, compared with income tax expense of $3.4 million, or 32.5% of income before income taxes, for the nine-month period ended January 27, 2019. Our effective income tax rates for the nine-month periods ended February 2, 2020, and January 27, 2019, were based upon the estimated effective income tax rate applicable for the full year after giving effect to any significant items related specifically to interim periods. The effective income tax rate can be affected over the fiscal year by the mix and timing of actual earnings from our U.S. operations and foreign subsidiaries located in China and Canada versus annual projections, as well as changes in foreign currency exchange rates in relation to the U.S. dollar. The following schedule summarizes the principal differences between income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements: 2020 2019 U.S. federal income tax rate 21.0 % 21.0 % Global Intangible Low Taxed Income Tax (GILTI) 58.2 2.6 Foreign income tax rate differential 35.7 10.1 Non-controlling interest income attributable to a consolidated partnership 21.0 - Tax effects of Chinese foreign exchange gains 4.4 1.4 Change in estimate of U.S. valuation allowance 2.5 1.0 Stock-based compensation 1.2 0.7 Tax effects of the 2017 Tax Cuts and Jobs Act - (5.7 ) Other (1.2 ) 1.4 142.8 % 32.5 % The increase in our effective income tax rate reflects the significant decline in our projected annual consolidated taxable income, particularly in the U.S., and the mix of our consolidated taxable income that is earned by our foreign operations located in China and Canada that have higher income tax rates in relation to the U.S. This current mix of taxable income has led to a significant increase in our effective income tax rate that is associated with our Global Intangible Low Tax Income (GILTI) tax, which represents a U.S. income tax on foreign earnings. Additionally, our effective income tax rate significantly increased due to the income tax effects of our asset impairments associated with our home accessories segment incurred during the third quarter that were attributable to our non-controlling interest. Deferred Income Taxes Valuation Allowance 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 assessments at February 2, 2020, January 27, 2019, and April 28, 2019, valuation allowances against our deferred income taxes pertain to the following jurisdictions: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 U.S. state loss carryforwards and credits $ 711 903 666 U.S. foreign income tax credits — 4,550 82 $ 711 5,453 748 Undistributed Earnings 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. Based on our assessment as of February 2, 2020, it is our intention not to permanently invest our undistributed earnings from our foreign subsidiaries. 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. As a result of the 2017 Tax Cuts and Jobs Act, a U.S. corporation is allowed a 100% dividend received deduction for earnings and profits received from a 10% owned foreign corporation. Therefore, a deferred tax liability will be required for withholding taxes that are incurred by our foreign subsidiaries at the time earnings and profits are distributed. As a result, at February 2, 2020, January 27, 2019, and April 28, 2019, we recorded a deferred income tax liability of $3.4 million, $3.4 million, and $3.5 million, respectively, for withholding taxes on undistributed earnings and profits from our foreign subsidiaries. Uncertainty In Income Taxes 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 benefits will be recorded at that time. At February 2, 2020, we had a $914,000 total gross unrecognized income tax benefit that was recorded to income taxes payable- long-term in the accompanying Consolidated Balance Sheets. At January 27, 2019, we had a $880,000 total gross unrecognized income tax benefit, of which $500,000 and $380,000 were classified as income taxes payable – long-term and non-current deferred income taxes, respectively, in the accompanying Consolidated Balance Sheets. At April 28, 2019, we had a $903,000 total gross unrecognized income tax benefit, of which $523,000 and $380,000 were classified as income taxes payable – long-term and non-current deferred income taxes respectively, in the accompanying Consolidated Balance Sheets. At February 2, 2020, our $914,000 total gross unrecognized income tax benefit would favorably affect the income tax rate in future periods. At January 27, 2019, our $880,000 total gross unrecognized income tax benefit included $500,000 that, if recognized, would favorably affect the income tax rate in future periods. At April 28, 2019, our $903,000 total gross unrecognized income tax benefit included $523,000 that, if recognized, would favorably affect the income tax rate in future periods. Our gross unrecognized income tax benefit of $914,000 relates to income tax positions for which significant change is currently not expected within the next year. This amount primarily relates to double taxation under applicable income tax treaties with foreign tax jurisdictions.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Feb. 02, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	18. 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 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. At February 2, 2020, there were 908,334 shares available for future equity-based grants under our 2015 plan. Performance-Based Restricted Stock Units Senior Executives We grant performance-based restricted stock units to certain senior executives which could earn up to a certain number of shares of common stock if certain performance targets are met over a three-fiscal year performance period as defined in the related restricted stock unit agreements. The number of shares of common stock that are earned based on the performance targets that have been achieved will be adjusted based on a market-based total shareholder return component as defined in the related restricted stock unit agreements. Compensation cost for share-based awards is measured based on their fair market value on the date of grant. The fair market value per share is determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock for the performance-based components of awards. The following table provides assumptions used to determine the fair market value of the market-based shareholder return component of awards using the Monte Carlo simulation model during the fiscal year the grants noted below were awarded: Fiscal 2020 Fiscal 2019 Fiscal 2018 Closing price of our common stock $ 18.49 $ 24.35 $ 32.50 Expected volatility of our common stock 30.0 % 33.5 % 31.0 % Expected volatility of peer companies (1) (2) 29.9% - 82.3% 16.0 % 16.5 % Risk-free interest rate 1.73 % 2.74 % 1.56 % Dividend yield 2.10 % 1.35 % 1.66 % Correlation coefficient of peer companies (1) (2) 0.00 – 0.43 0.47 0.46 (1) The expected volatility and correlation coefficient of our peer companies for fiscal 2020 were based on peer companies that were approved by the Compensation Committee of our board of directors as an aggregate benchmark for determining the market-based total shareholder return component. Therefore, we disclosed the ranges of the expected volatility and correlation coefficient for the companies that represented this peer group. (2) The expected volatility and correlation coefficient of our peer companies for fiscal 2019 and 2018 were based on the Russell 2000 Index which was approved by the Compensation Committee of our board of directors as the benchmark for determining the market-based total shareholder return component. Since the Russell 2000 Index was the only benchmark for determining the market-based total shareholder return component, no ranges were disclosed for these assumptions. Key Employees and a Non-Employee We grant performance-based restricted stock units which could earn up to a certain number of shares of common stock if certain performance targets are met over a three-fiscal year performance period as defined in the related restricted stock unit agreements. Our performance-based restricted stock units granted to key employees were measured based on the fair market value (the closing price of our common stock) on the date of grant. No market-based total shareholder return component was included in these awards. Our performance-based restricted stock units granted to a non-employee, which vested during the first quarter of fiscal 2020, were measured based on the fair market value (the closing price of our common stock) on the date when the performance criteria was met. The following table summarizes information related to our grants of performance-based restricted stock units associated with certain senior executives and key employees that are currently unvested: Date of Grant (3) Restricted Stock Units Awarded Price Per Share Vesting Period July 18, 2019 (1) 93,653 $ 19.04 (4) 3 years July 18, 2019 (2) 30,426 $ 18.49 (7) 3 years August 2, 2018 (1) 86,599 $ 18.51 (5) 3 years August 2, 2018 (2) 47,800 $ 24.35 (7) 3 years July 13, 2017 (1) 78,195 $ 31.85 (6) 3 years July 13, 2017 (2) 44,000 $ 32.50 (7) 3 years ( 1) Performance-based restricted stock units awarded to certain senior executives. (2) Performance-based restricted stock units awarded to key employees. (3) Amounts represent the maximum number of common stock shares that could be earned if certain performance targets are met as defined in the related restricted stock unit agreements. (4) Price per share represents the fair market value per share ($1.03 per $1 or an increase of $0.55 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($18.49) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on July 18, 2019. (5) Price per share represents the fair market value per share ($0.76 per $1 or a reduction of $5.84 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($24.35) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on August 2, 2018. (6) Price per share represents the fair market value per share ($0.98 per $1 or a reduction of $0.65 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($32.50) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on July 13, 2017. (7) Price per share represents the closing price of our common stock on the date of grant. The following table summarizes information related to our performance-based restricted stock units that vested during the nine-month period ending February 2, 2020 and the entire fiscal year ending April 28, 2019: Fiscal Year Restricted Stock Units Vested (3) Fair Value Weighted Average Price Per Share Fiscal 2020 (1) 9,489 $ 165 $ 17.36 (4) Fiscal 2020 (2) 4,148 $ 72 $ 17.36 (4) Fiscal 2019 (1) 128,632 $ 3,754 $ 29.19 (4) Fiscal 2019 (2) 10,364 $ 320 $ 30.90 (4) (1) Certain senior executives and key employees. (2) Non-employee (3) Dollar amounts are in thousands. (4) The weighted average price per share is derived from the closing prices of our common stock on the dates the respective performance-based restricted stock units vested. Overall We recorded compensation expense of $467,000 and $259,000 within selling, general, and administrative expenses for the nine-month periods ending February 2, 2020, and January 27, 2019, 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 of outstanding awards. If performance goals are not probable of occurrence, compensation cost will not be recorded and any previously recognized compensation cost would be reversed. At February 2, 2020, the remaining unrecognized compensation cost related to our performance-based restricted stock units was $680,000, which is expected to be recognized over a weighted average vesting period of 1.9 years. At February 2, 2020, the performance-based restricted stock units that were expected to vest had a fair value totaling $757,000. Time-Based Restricted Stock Units The following table summarizes information related to our grants of time-based restricted stock units associated with senior executives and key members of management that are currently unvested: Date of Grant Time Based Stock Units Awarded Price Per Share Vesting Period July 18, 2019 34,399 $ 18.49 (1) 3 years August 2, 2018 10,000 $ 24.35 (1) 5 years (1) Price per share represents closing price of common stock on the date the respective award was granted The following table summarizes information related to our time-based restricted stock units that vested during the nine-month period ending February 2, 2020 and the entire fiscal year ending April 28, 2019: Fiscal Year Restricted Stock Units Vested (1) Fair Value Weighted Average Price Per Share Fiscal 2020 — $ — — Fiscal 2019 1,200 $ 21 $ 17.36 (2) (1) Dollar amounts are in thousands. (2) The weighted average price per share is derived from the closing prices of our common stock on the dates the respective time-based restricted stock units vested. Overall We recorded compensation expense of $154,000 and $30,000 within selling, general, and administrative expense associated with our time-based restricted stock unit awards for the nine-month periods ending February 2, 2020, and January 27, 2019, respectively. At February 2, 2020, the remaining unrecognized compensation cost related to our time-based restricted stock units was $688,000, which is expected to be recognized over a weighted average vesting period of 2.6 years. At February 2, 2020, the time-based restricted stock awards that were expected to vest had a fair value totaling $561,000. Common Stock Award Fiscal 2020 We granted a total of 4,972, 4,519, and 3,659 shares of common stock to our outside directors on January 2, 2020, October 1, 2019, and July 1, 2019, respectively. These shares of common stock vested immediately and were measured at their fair value on the date of grant. The fair value of these awards was $14.08, $15.49, and $19.21 per share on January 2, 2020, October 1, 2019, and July 1, 2019, respectively, which represents the closing price of our common stock on the date of grant. Fiscal 2019 We granted a total of 2,948 and 3,600 shares of common stock to our outside directors on April 1, 2019 and October 1, 2018, respectively. These shares of common stock vested immediately and were measured at their fair value on the date of grant. The fair value of these awards was $19.18 and $23.45 per share on April 1, 2019 and October 1, 2018, respectively, which represents the closing price of our common stock on the date of grant. We recorded $210,000 and $84,000 of compensation expense within selling, general, and administrative expense for our common stock awards for the nine-months ending February 2, 2020 and January 27, 2019, respectively.

Leases

Leases	9 Months Ended
	Feb. 02, 2020
Assets And Liabilities Lessee [Abstract]
Leases	19. Leases Overview We lease manufacturing facilities, office space, distribution centers, and equipment under operating lease arrangements. We determine if an arrangement is a lease at its inception if it conveys the right to control the use of identified property, plant, or equipment for a period of time in exchange for consideration. Operating leases with an initial term of 12 months or less are not recognized in our Consolidated Balance Sheets. We recognize a right of use asset and lease liability on the commencement date of a lease arrangement based on the present value of lease payments over the lease term. Our operating leases have remaining lease terms of 1 to 6 years, with renewal options for additional periods ranging up to 10 years. A lease term may include renewal options if it is reasonably certain that the option to renew a lease period will be exercised. A renewal option is considered reasonably certain to be exercised if there is a significant economic incentive, as defined in Topic 842, to exercise the renewal option on the date a lease arrangement is commenced. Currently, renewal options are not included in the lease terms for any of our leases, as there is not a significant economic incentive for us to exercise any of our renewal options. For these contracts, an estimated incremental borrowing rate (“IBR”) is utilized, based on information available at the inception of the lease. The IBR represents an estimate of the interest rate we would incur at the lease commencement to borrow an amount equal to the lease payments on a collateralized basis over the term of the lease. Balance Sheet The right of use asset and lease liabilities associated with our operating leases as of February 2, 2020, and April 29, 2019, are as follows: (dollars in thousands) February 2, 2020 (1) April 29, 2019 Right of use asset $ 5,524 $ 7,191 Operating lease liability - current 2,227 2,629 Operating lease liability – noncurrent 3,160 4,473 (1) Represents adoption date of Topic 842. Supplemental Cash Flow Information (dollars in thousands) Three Months Ended February 2, 2020 Nine Months Ended February 2, 2020 Operating lease liability payments $ 671 $ 2,079 Right of use assets exchanged for lease liabilities 322 344 Operating lease expense for the three-month and nine-month periods ending February 2, 2020, was $726,000 and $2.2 million, respectively. Short-term lease and variable lease expenses were immaterial for the three-month and nine-month periods ending February 2, 2020. Other Information Maturity of our operating lease liabilities for the remainder of fiscal 2020, the next subsequent four fiscal years, and thereafter follows: (dollars in thousands) 2020 $ 590 2021 2,161 2022 1,207 2023 767 2024 659 Thereafter 347 $ 5,731 Less: interest (344 ) Present value of lease liabilities $ 5,387 As of February 2, 2020, the weighted average remaining lease term and discount rate for our operating leases follows: Weighted average lease term 3.4 years Weighted average discount rate 3.76 %

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Feb. 02, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	20. Commitments and Contingencies 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 February 2, 2020, January 27, 2019, and April 28, 2019, we had total amounts due regarding capital expenditures totaling $177,000, $91,000, and $78,000, respectively, which pertained to outstanding vendor invoices, none of which were financed. These total outstanding amounts were required to be paid based on normal credit terms. Purchase Commitments – Capital Expenditures At February 2, 2020, we had open purchase commitments to acquire equipment for our mattress fabrics segment totaling $2.3 million.

Statutory Reserves

Statutory Reserves	9 Months Ended
	Feb. 02, 2020
Text Block [Abstract]
Statutory Reserves	21. Statutory Reserves Our 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 February 2, 2020, the company’s statutory surplus reserve was $4.2 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. Our subsidiaries located in China can transfer funds to the parent company except for the statutory surplus reserve of $4.2 million to assist with debt repayment, capital expenditures, and other expenses of the company’s business.

Common Stock Repurchase Program

Common Stock Repurchase Program	9 Months Ended
	Feb. 02, 2020
Text Block [Abstract]
Common Stock Repurchase Program	22. Common Stock Repurchase Program On September 5, 2019, we announced that our board of directors approved an authorization for us to acquire up to $5.0 million of our common stock. During the nine-month period ending February 2, 2020, we purchased 55,750 shares of our common stock at a cost of $728,000 pursuant to this authorization, all of which was purchased during the third quarter. As a result, at February 2, 2020, we have $4.3 million available for future repurchases of our common stock associated with the $5.0 million repurchase program approved by our board of directors on September 5, 2019. On March 4, 2020, we announced that our board of directors approved an authorization to acquire up to $5.0 million of our common stock. Under the common stock repurchase program, shares may be purchased from time to time in open market transactions, block trades, through plans established under the Securities Exchange Act Rule 10b5-1, or otherwise. The number of shares that can be 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 the nine-month period ended January 27, 2019, we purchased 160,423 shares of common stock at a cost of $3.3 million. The 160,423 shares were purchased pursuant to a prior authorization approved by our board of directors on June 15, 2016.

Dividend Program

Dividend Program	9 Months Ended
	Feb. 02, 2020
Text Block [Abstract]
Dividend Program	23. Dividend Program On March 4, 2020, we announced that our board of directors approved a quarterly cash dividend of $0.105 per share that will be paid on April 15, 2020, to shareholders of record as of April 7, 2020. During the nine-months ended February 2, 2020, dividend payments totaled $3.8 million, which represented quarterly dividend payments ranging from $0.10 per share to $0.105 per share. During the nine-months ended January 27, 2019, dividend payments totaled $3.5 million, which represented quarterly dividend payments ranging from $0.09 per share to $0.10 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.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Feb. 02, 2020
Accounting Policies [Abstract]
Recently Adopted and Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements Leases In February 2016, the FASB issued ASU No. 2016-02, Leases Topic 842 allows the election of several practical expedients as part of adopting this new standard. We elected the “package of practical expedients” which permits us not to reassess, under Topic 842, our previous conclusions regarding lease identification and classification. We did not elect the use of hindsight with respect to determining the lease term. Also, Topic 842 provides practical expedients after adopting the new standard. We elected the short-term lease exemption, and therefore, we will not recognize ROU assets or lease liabilities for leases shorter than twelve months. We did not elect the practical expedient to combine lease and non-lease components for any class of assets and will account for lease components separately from non-lease components. The adoption of Topic 842 had a material effect on our Consolidated Balance Sheets and increased the required disclosures in our notes to the consolidated financial statements (see note 19 for further details). The most significant effect related to the recognition of ROU assets totaling $7.2 million that were mostly offset by the recognition of lease liabilities totaling $7.1 million in our Consolidated Balance Sheets. The adoption of Topic 842 did not have a material impact on our Consolidated Statements of Net (Loss) Income or our Consolidated Statement of Cash Flows. Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments – Credit Losses Measurement of Credit Losses on Financial Instruments There are no other new accounting pronouncements that are expected to have a significant impact on our consolidated financial statements.

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Feb. 02, 2020
Schedule of Unaudited Pro Forma Consolidated Results of Operations	The following unaudited pro forma consolidated results of operations for the three-month and nine-month periods ending February 2, 2020, and January 27, 2019, have been prepared as if the acquisition of eLuxury had occurred on May 1, 2017. Three Months Ended (dollars in thousands, except per share data) February 2, 2020 January 27, 2019 Net Sales $ 71,998 $ 77,226 (Loss) income from operations (5,091 ) 4,299 Net (loss) income (4,207 ) 3,060 Net loss - noncontrolling interest 4,149 94 Net (loss) income – Culp Inc. common shareholders (58 ) 3,154 Net (loss) income per share (basic) – Culp Inc. common shareholders 0.00 0.25 Net (loss) income per share (diluted) – Culp Inc. common shareholders 0.00 0.25 Nine Months Ended (dollars in thousands, except per share data) February 2, 2020 January 27, 2019 Net Sales $ 219,465 $ 228,830 Income from operations 1,582 10,657 Net (loss) income (841 ) 6,943 Net loss - noncontrolling interest 4,421 83 Net income – Culp Inc. common shareholders 3,580 7,026 Net income per share (basic) – Culp Inc. common shareholders 0.29 0.56 Net income per share (diluted) – Culp Inc. common shareholders 0.29 0.56
eLuxury [Member]
Schedule of Allocation of Acquisition Cost to Assets Acquired and Liabilities Assumed	The following table presents the final allocation of the acquisition cost to the assets acquired and liabilities assumed based on their fair values. (dollars in thousands) Fair Value Goodwill $ 13,653 Tradename 6,549 Equipment 2,179 Inventory 1,804 Accounts receivable and other current assets 108 Accounts payable (1,336 ) Accrued expenses (295 ) Non-controlling interest in eLuxury (4,532 ) $ 18,130

Allowance for Doubtful Accoun_2

Allowance for Doubtful Accounts (Tables)	9 Months Ended
	Feb. 02, 2020
Receivables [Abstract]
Summary of the Activity in the Allowance for Doubtful Accounts	A summary of the activity in the allowance for doubtful accounts follows: Nine months ended (dollars in thousands) February 2, 2020 Janauary 27, 2019 Beginning balance $ 393 $ 357 (Recovery) provision for bad debts (16 ) 78 Net write-offs, net of recoveries — (47 ) Ending balance $ 377 $ 388

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	9 Months Ended
	Feb. 02, 2020
Revenue From Contract With Customer [Abstract]
Summary of Activity for Deferred Revenue	A summary of the activity of deferred revenue for the nine-month periods ended February 2, 2020, and January 27, 2019, follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 399 $ 809 Revenue recognized on contract liabilities (1,917 ) (2,171 ) Payments received for services not yet rendered 1,916 1,854 Ending balance $ 398 $ 492
Summary of Disaggregation of Revenue	The following table presents our disaggregated revenue by segment, timing of revenue recognition, and product sales versus services rendered for the three-month period ending February 2, 2020: (dollars in thousands) Mattress Fabrics Upholstery Fabrics Home Accessories Total Products transferred at a point in time $ 33,105 $ 32,044 $ 3,906 $ 69,055 Services transferred over time — 2,943 — 2,943 Total Net Sales $ 33,105 $ 34,987 $ 3,906 $ 71,998 The following table presents our disaggregated revenue by segment, timing of revenue recognition, and product sales versus services rendered for the nine-month period ending February 2, 2020: (dollars in thousands) Mattress Fabrics Upholstery Fabrics Home Accessories Total Products transferred at a point in time $ 107,250 $ 92,835 $ 11,485 $ 211,570 Services transferred over time — 7,895 — 7,895 Total Net Sales $ 107,250 $ 100,730 $ 11,485 $ 219,465 The following table presents our disaggregated revenue by segment, timing of revenue recognition, and product sales versus services rendered for the three-month period ending January 27, 2019: (dollars in thousands) Mattress Fabrics Upholstery Fabrics Home Accessories Total Products transferred at a point in time $ 35,732 $ 34,730 $ 4,390 $ 74,852 Services transferred over time — 2,374 — 2,374 Total Net Sales $ 35,732 $ 37,104 $ 4,390 $ 77,226 The following table presents our disaggregated revenue by segment, timing of revenue recognition, and product sales versus services rendered for the nine-month period ending January 27, 2019: (dollars in thousands) Mattress Fabrics Upholstery Fabrics Home Accessories Total Products transferred at a point in time $ 107,335 $ 98,610 $ 11,759 $ 217,704 Services transferred over time — 8,001 — 8,001 Total Net Sales $ 107,335 $ 106,611 $ 11,759 $ 225,705

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Feb. 02, 2020
Inventory Disclosure [Abstract]
Summary of Inventories	A summary of inventories follows: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Raw materials $ 7,607 $ 5,745 $ 5,617 Work-in-process 2,537 2,610 2,289 Finished goods 47,431 47,060 42,954 $ 57,575 $ 55,415 $ 50,860

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Feb. 02, 2020
Summary of Intangible Assets	A summary of intangible assets follows: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Tradenames $ 4,804 $ 7,232 $ 7,232 Customer relationships, net 2,313 2,613 2,538 Non-compete agreement, net 621 697 678 $ 7,738 $ 10,542 $ 10,448
Summary of Change in Acquired Tradenames	A summary of change in the carrying amount of our tradenames follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 7,232 $ 683 Acquisition of business (note 3) — 6,549 Impairment charge (2,428 ) — Ending balance $ 4,804 $ 7,232
Customer Relationships [Member]
Summary of Change in Carrying Amount of Finite-Lived Intangible Assets	A summary of change in the carrying amount of our customer relationships follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 2,538 $ 2,839 Amortization expense (225 ) (226 ) Ending balance $ 2,313 $ 2,613
Non-Compete Agreement [Member]
Summary of Change in Carrying Amount of Finite-Lived Intangible Assets	A summary of change in the carrying amount of our non-compete agreement follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 678 $ 753 Amortization expense (57 ) (56 ) Ending balance $ 621 $ 697

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Feb. 02, 2020
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: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 27,222 $ 13,569 Acquisition of business (see note 3) — 13,653 Impairment charge (11,211 ) — Ending balance $ 16,011 $ 27,222

Investment in Unconsolidated _2

Investment in Unconsolidated Joint Venture (Tables)	9 Months Ended
	Feb. 02, 2020
Equity Method Investments And Joint Ventures [Abstract]
Summary of Equity Method Investment	The following table summarizes information on assets, liabilities, and members’ equity of our equity method investment in CLIH: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Total assets $ 3,502 $ 3,255 $ 3,126 Total liabilities $ 167 $ 230 $ 111 Total members’ equity $ 3,335 $ 3,025 $ 3,015

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Feb. 02, 2020
Text Block [Abstract]
Summary of Accrued Expenses	A summary of accrued expenses follows: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Compensation, commissions and related benefits $ 4,230 $ 4,848 $ 4,229 Interest 2 — 4 Other accrued expenses 3,743 4,892 5,292 $ 7,975 $ 9,740 $ 9,525

Exit and Disposal Activity (Tab

Exit and Disposal Activity (Tables)	9 Months Ended
	Feb. 02, 2020
Restructuring And Related Activities [Abstract]
Summary Restructuring Credit (Expense) and Related Charges Associated With Exit and Disposal Activity	The following summarizes our restructuring credit and restructuring related charges that were associated with the above exit and disposal activity: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Inventory markdowns $ — $ 1,564 Employee termination benefits (70 ) 661 Other operational costs associated with a closed plant facility — 824 Gain on sale of equipment — (1,486 ) Restructuring credit and restructuring related charges (1) (2) $ (70 ) $ 1,563 (1) The $70,000 credit was recorded to restructuring credit in the Consolidated Statements of Net (Loss) Income for the nine-month period ending February 2, 2020. (2) Of the total net charge, a $2.3 million charge, a charge of $40,000, and a credit of $825,000 were recorded in cost of sales, selling, general and administrative expenses, and restructuring credit, respectively, in the Consolidated Statements of Net Income for the nine-month period ending January 27, 2019.
Summary of Activity in Restructuring Accrual	The following summarizes the activity in accrued restructuring costs: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Beginning balance $ 124 $ — Accrual established in fiscal 2019 — 451 Payments (54 ) (434 ) Adjustments (70 ) 211 Ending balance $ — $ 228

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Feb. 02, 2020
Fair Value Disclosures [Abstract]
Schedule of Assets Measured at Fair Value on a Recurring Basis	The following table presents information about assets measured at fair value on a recurring basis: Fair value measurements at February 2, 2020 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Premier Money Market Fund $ 6,334 N/A N/A $ 6,334 Short Term Bond Funds 4,743 N/A N/A 4,743 Inflation Protected Bond Funds 2,837 N/A N/A 2,837 Strategic Income Fund 1,001 N/A N/A 1,001 Growth Allocation Fund 239 N/A N/A 239 Moderate Allocation Fund 138 N/A N/A 138 Other 92 N/A N/A 92 Fair value measurements at January 27, 2019 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Premier Money Market Fund $ 6,433 N/A N/A $ 6,433 Growth Allocation Fund 184 N/A N/A 184 Moderate Allocation Fund 119 N/A N/A 119 Other 98 N/A N/A 98 Fair value measurements at April 28, 2019 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Premier Money Market Fund $ 6,639 N/A N/A $ 6,639 Growth Allocation Fund 203 N/A N/A 203 Moderate Allocation Fund 127 N/A N/A 127 Other 112 N/A N/A 112
Schedule of Assets Measured at Fair Value on a Nonrecurring Basis	As of February 2, 2020, we had certain assets and a contingent consideration – earn-out obligation that were required to be measured at fair value on a nonrecurring basis. Fair value measurements at February 2, 2020 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Goodwill (note 8) N/A N/A $ 2,442 $ 2,442 Tradename (note 7) N/A N/A 4,121 4,121 Liabilities: Contingent Consideration – Earn-Out Obligation (note 3) N/A N/A $ — $ — As of January 27, 2019, we had no assets that were required to be measured at fair value on a nonrecurring basis other than certain assets acquired and liabilities assumed in connection with the eLuxury business combination on June 22, 2018 (see note 3). Fair value measurements at January 27, 2019 using: Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs (amounts in thousands) Level 1 Level 2 Level 3 Total Assets: Goodwill N/A N/A $ 13,653 $ 13,653 Tradename N/A N/A 6,549 6,549 Equipment N/A N/A 2,179 2,179 Inventory N/A N/A 1,804 1,804 Liabilities: Contingent Consideration – Earn-Out Obligation N/A N/A $ 5,600 $ 5,600

Cash Flow Information (Tables)

Cash Flow Information (Tables)	9 Months Ended
	Feb. 02, 2020
Supplemental Cash Flow Elements [Abstract]
Schedule of Interest and Income Taxes Paid	Interest and income taxes paid are as follows: Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Interest $ 48 $ 54 Income taxes 4,500 6,226

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	9 Months Ended
	Feb. 02, 2020
Earnings Per Share [Abstract]
Schedule of Weighted Average Shares Used in the Computation of Basic and Diluted Net (Loss) Income Per Share	Weighted average shares used in the computation of basic and diluted net (loss) income per share follows: Three months ended (amounts in thousands) February 2, 2020 January 27, 2019 Weighted average common shares outstanding, basic 12,409 12,438 Dilutive effect of stock-based compensation — 27 Weighted average common shares outstanding, diluted 12,409 12,465 Nine months ended (amounts in thousands) February 2, 2020 January 27, 2019 Weighted average common shares outstanding, basic 12,405 12,488 Dilutive effect of stock-based compensation 16 105 Weighted average common shares outstanding, diluted 12,421 12,593

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Feb. 02, 2020
Segment Reporting [Abstract]
Schedule of Operating Segments Information	Financial information for the company’s operating segments follows: Three months ended February 2, 2020 January 27, 2019 Net sales: Mattress Fabrics $ 33,105 $ 35,732 Upholstery Fabrics 34,987 37,104 Home Accessories 3,906 4,390 $ 71,998 $ 77,226 Gross profit: Mattress Fabrics $ 4,614 $ 5,963 Upholstery Fabrics 6,906 7,624 Home Accessories 864 1,050 Total segment gross profit $ 12,384 $ 14,637 Restructuring related charges — (4) (514 ) $ 12,384 $ 14,123 Selling, general, and administrative expenses Mattress Fabrics $ 2,836 $ 2,755 Upholstery Fabrics 3,876 3,825 Home Accessories 1,046 1,361 Unallocated corporate expenses 2,194 1,628 Total segment selling, general, and administrative expenses $ 9,952 $ 9,569 Other non-recurring charges — (5) 429 Restructuring related charges — (5) 40 $ 9,952 $ 10,038 Income (loss) from operations: Mattress Fabrics $ 1,777 $ 3,208 Upholstery Fabrics 3,030 3,799 Home Accessories (181 ) (311 ) Unallocated corporate expenses (2,194 ) (1,628 ) Total segment income from operations 2,432 5,068 Asset impairments (1) (13,639 ) — Reversal of contingent consideration - earn-out obligation (2) 6,081 — Restructuring credit and restructuring related charges (3) 35 (6) (340 ) Other non-recurring charges — (5) (429 ) Total (loss) income from operations (5,091 ) 4,299 Interest expense (8 ) — Interest income 242 251 Other expense (267 ) (288 ) (Loss) income before income taxes $ (5,124 ) $ 4,262 (1) Our home accessories segment incurred asset (2) We recorded a reversal of $6.1 million that pertained (3) The $35 restructuring credit pertains to employee (4) Cost of sales for the three-month period ending January 27, 2019, includes a $514 restructuring related charge for operating costs associated with our closed upholstery fabrics facility located in Anderson, SC. (5) Selling, general, and administrative expenses for the three-months ending January 27, 2019, includes a $469 non-recurring charge associated with the accelerated vesting of certain stock-based compensation agreements. Of this $469 non-recurring charge, $429 and $40 pertain to unallocated corporate expenses and a restructuring related charge, respectively, associated with our closed Anderson, SC upholstery fabrics plant facility. (6) The $340 represents restructuring related charges totaling $554 disclosed in notes 4 and 5 above, partially offset by a restructuring credit of $214. The $214 restructuring credit represents a $362 gain on the sale of the building and land associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $148 for employee termination benefits. Nine months ended February 2, 2020 January 27, 2019 Net sales: Mattress Fabrics $ 107,250 $ 107,335 Upholstery Fabrics 100,730 106,611 Home Accessories 11,485 11,759 $ 219,465 $ 225,705 Gross profit: Mattress Fabrics $ 16,553 $ 17,050 Upholstery Fabrics 20,905 20,031 Home Accessories 2,395 3,435 Total segment gross profit $ 39,853 $ 40,516 Other non-recurring charges — (8) (159 ) Restructuring related charges — (9) (2,349 ) $ 39,853 $ 38,008 Selling, general, and administrative expenses Mattress Fabrics $ 8,860 $ 8,141 Upholstery Fabrics 11,528 10,985 Home Accessories 3,462 3,690 Unallocated corporate expenses 6,933 4,800 Total segment selling, general, and administrative expenses $ 30,783 $ 27,616 Other non-recurring charges — (10) 518 Restructuring related charges — (5) 40 $ 30,783 $ 28,174 Income (loss) from operations: Mattress Fabrics $ 7,693 $ 8,910 Upholstery Fabrics 9,378 9,044 Home Accessories (1,068 ) (254 ) Unallocated corporate expenses (6,933 ) (4,800 ) Total segment income from operations 9,070 12,900 Asset impairments (1) (13,639 ) — Reversal of contingent consideration - earn-out obligation (2) 6,081 — Restructuring credit and restructuring related charges (7) 70 (11) (1,563 ) Other non-recurring charges — (12) (678 ) Total income from operations 1,582 10,659 Interest expense (47 ) (38 ) Interest income 732 552 Other expense (441 ) (688 ) Income before income taxes $ 1,826 $ 10,485 (7) The $70 restructuring credit pertains to employee termination benefits associated with our closed Anderson, SC upholstery fabrics facility. (8) The $159 represents a non-recurring charge regarding employee termination benefits and other operational reorganization costs associated with our mattress fabrics segment. (9) The $2.4 million consists of restructuring related charges of $1.6 million for inventory markdowns and $784 for other operating costs associated with our closed upholstery fabrics facility located in Anderson, SC. (10) The $518 represents non-recurring charges of $429 for the accelerated vesting of a stock-based compensation agreement associated with unallocated corporate expenses and $89 for employee termination benefits and operational reorganization costs associated with our mattress fabrics segment. (11) The $1.6 million represents related charges disclosed in note 9 above and $40 associated with the accelerated vesting of a stock-based compensation agreement, partially offset by a restructuring credit of $825. The $825 restructuring credit represents a $1.5 million gain on the sale of property, plant, and equipment associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $661 for employee termination benefits. (12) The $678 represents non-recurring charges of $429 for the accelerated vesting of a stock-based compensation agreement and $249 regarding employee termination benefits and other operational reorganization costs associated with our mattress fabrics segment. Balance sheet information for the company’s operating segments follows: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 Segment assets: Mattress Fabrics Accounts receivable $ 12,940 $ 12,373 $ 12,098 Inventory 29,753 26,243 24,649 Assets held for sale 67 — — Property, plant and equipment (1) 42,368 45,845 44,266 Right of use assets (2) 426 — — Investment in unconsolidated joint venture 1,668 1,512 1,508 Total mattress fabrics assets 87,222 85,973 82,521 Upholstery Fabrics Accounts receivable 12,908 13,367 11,274 Inventory 24,256 26,067 22,915 Property, plant and equipment (3) 1,675 1,957 1,795 Right of use assets (4) 2,143 — — Total upholstery fabrics assets 40,982 41,391 35,984 Home Accessories Accounts receivable 766 402 379 Inventory 3,566 3,105 3,296 Property, plant and equipment (5) 1,728 1,985 1,910 Right of use assets (6) 949 — — Total home accessories assets 7,009 5,492 5,585 Total segment assets 135,213 132,856 124,090 Non-segment assets: Cash and cash equivalents 21,872 26,418 40,008 Short-term investments (Held-to-Maturity) 3,171 13,544 5,001 Short-term investments (Available for Sale) 7,580 — — Current income taxes receivable 776 — 776 Other current assets 3,219 2,954 2,849 Deferred income taxes 920 3,224 457 Property, plant and equipment (7) 609 342 418 Right of use assets (8) 2,006 — — Goodwill 16,011 27,222 27,222 Intangible assets 7,738 10,542 10,448 Long-term investments (Rabbi Trust) 7,804 6,834 7,081 Long-term investments (Held-to-Maturity) 2,224 — — Noncurrent income taxes receivable 733 — 733 Other assets 464 972 643 Total assets $ 210,340 $ 224,908 $ 219,726 Nine months ended (dollars in thousands) February 2, 2020 January 27, 2019 Capital expenditures (9): Mattress Fabrics $ 3,416 $ 2,342 Upholstery Fabrics 253 294 Home Accessories 104 33 Unallocated Corporate 398 11 Total capital expenditures $ 4,171 $ 2,680 Depreciation expense: Mattress Fabrics $ 5,017 $ 5,265 Upholstery Fabrics 577 595 Home Accessories 286 227 Total depreciation expense $ 5,880 $ 6,087 (1) The $42.4 million at February 2, 2020, represents property, plant, and equipment of $28.7 million and $13.7 million located in the U.S. and Canada, respectively. The $45.8 million at January 27, 2019, represents property, plant, and equipment of $33.5 million and $12.3 million located in the U.S. and Canada, respectively. The $44.3 million at April 28, 2019, represents property, plant, and equipment of $32.4 million and $11.9 million located in the U.S. and Canada, respectively. (2) The $426 at February 2, 2020, represents right of use assets located in the U.S (3) The $1.7 million at February 2, 2020, represents property, plant, and equipment of $1.2 million and $469 located in the U.S. and China, respectively. The $2.0 million at January 27, 2019, represents property, plant, and equipment of $1.3 million and $615 located in the U.S. and China, respectively. The $1.8 million at April 28, 2019, represents property, plant, and equipment of $1.2 million and $591 located in the U.S. and China, respectively. (4) The $2.1 million at February 2, 2020, represents right of use assets of $1.1 million and $1.0 million located in China and the U.S., respectively (5) The $1.7 million at February 2, 2020, $2.0 million at January 27, 2019, and $1.9 million at April 28, 2019, represents property, plant and equipment located in the U.S. (6) The $949 million at February 2, 2020, represents right of use assets located in the U.S. (7) The $609, $342, and $418 at February 2, 2020, January 27, 2019, and April 28, 2019, respectively, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by our mattress fabrics, upholstery fabrics, and home accessories segments. Property, plant, and equipment associated with our corporate departments reside in the U.S. (8) The $2.0 million at February 2, 2020, represents right of use assets located in the U.S. (9) Capital expenditure amounts are stated on the accrual basis. See Consolidated Statements of Cash Flows for capital expenditure amounts on a cash basis.

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Feb. 02, 2020
Income Tax Disclosure [Abstract]
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 income tax expense at the U.S. federal income tax rate and the effective income tax rate reflected in the consolidated financial statements: 2020 2019 U.S. federal income tax rate 21.0 % 21.0 % Global Intangible Low Taxed Income Tax (GILTI) 58.2 2.6 Foreign income tax rate differential 35.7 10.1 Non-controlling interest income attributable to a consolidated partnership 21.0 - Tax effects of Chinese foreign exchange gains 4.4 1.4 Change in estimate of U.S. valuation allowance 2.5 1.0 Stock-based compensation 1.2 0.7 Tax effects of the 2017 Tax Cuts and Jobs Act - (5.7 ) Other (1.2 ) 1.4 142.8 % 32.5 %
Summary of Valuation Allowances Against Deferred Income Taxes	Based on our assessments at February 2, 2020, January 27, 2019, and April 28, 2019, valuation allowances against our deferred income taxes pertain to the following jurisdictions: (dollars in thousands) February 2, 2020 January 27, 2019 April 28, 2019 U.S. state loss carryforwards and credits $ 711 903 666 U.S. foreign income tax credits — 4,550 82 $ 711 5,453 748

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Feb. 02, 2020
Summary of Assumptions Used to Determine Fair Value of Performance Based Restricted Stock Units	The following table provides assumptions used to determine the fair market value of the market-based shareholder return component of awards using the Monte Carlo simulation model during the fiscal year the grants noted below were awarded: Fiscal 2020 Fiscal 2019 Fiscal 2018 Closing price of our common stock $ 18.49 $ 24.35 $ 32.50 Expected volatility of our common stock 30.0 % 33.5 % 31.0 % Expected volatility of peer companies (1) (2) 29.9% - 82.3% 16.0 % 16.5 % Risk-free interest rate 1.73 % 2.74 % 1.56 % Dividend yield 2.10 % 1.35 % 1.66 % Correlation coefficient of peer companies (1) (2) 0.00 – 0.43 0.47 0.46 (1) The expected volatility and correlation coefficient of our peer companies for fiscal 2020 were based on peer companies that were approved by the Compensation Committee of our board of directors as an aggregate benchmark for determining the market-based total shareholder return component. Therefore, we disclosed the ranges of the expected volatility and correlation coefficient for the companies that represented this peer group. (2) The expected volatility and correlation coefficient of our peer companies for fiscal 2019 and 2018 were based on the Russell 2000 Index which was approved by the Compensation Committee of our board of directors as the benchmark for determining the market-based total shareholder return component. Since the Russell 2000 Index was the only benchmark for determining the market-based total shareholder return component, no ranges were disclosed for these assumptions.
Performance Based Restricted Stock Units [Member]
Summary of Vested Restricted Stock Units	The following table summarizes information related to our performance-based restricted stock units that vested during the nine-month period ending February 2, 2020 and the entire fiscal year ending April 28, 2019: Fiscal Year Restricted Stock Units Vested (3) Fair Value Weighted Average Price Per Share Fiscal 2020 (1) 9,489 $ 165 $ 17.36 (4) Fiscal 2020 (2) 4,148 $ 72 $ 17.36 (4) Fiscal 2019 (1) 128,632 $ 3,754 $ 29.19 (4) Fiscal 2019 (2) 10,364 $ 320 $ 30.90 (4) (1) Certain senior executives and key employees. (2) Non-employee (3) Dollar amounts are in thousands. (4) The weighted average price per share is derived from the closing prices of our common stock on the dates the respective performance-based restricted stock units vested.
Time Based Restricted Stock Units [Member]
Summary of Vested Restricted Stock Units	The following table summarizes information related to our time-based restricted stock units that vested during the nine-month period ending February 2, 2020 and the entire fiscal year ending April 28, 2019: Fiscal Year Restricted Stock Units Vested (1) Fair Value Weighted Average Price Per Share Fiscal 2020 — $ — — Fiscal 2019 1,200 $ 21 $ 17.36 (2) (1) Dollar amounts are in thousands. (2) The weighted average price per share is derived from the closing prices of our common stock on the dates the respective time-based restricted stock units vested.
Executive officers and key employees [Member]
Summary of Grants of Performance Based Restricted Stock Units	The following table summarizes information related to our grants of performance-based restricted stock units associated with certain senior executives and key employees that are currently unvested: Date of Grant (3) Restricted Stock Units Awarded Price Per Share Vesting Period July 18, 2019 (1) 93,653 $ 19.04 (4) 3 years July 18, 2019 (2) 30,426 $ 18.49 (7) 3 years August 2, 2018 (1) 86,599 $ 18.51 (5) 3 years August 2, 2018 (2) 47,800 $ 24.35 (7) 3 years July 13, 2017 (1) 78,195 $ 31.85 (6) 3 years July 13, 2017 (2) 44,000 $ 32.50 (7) 3 years ( 1) Performance-based restricted stock units awarded to certain senior executives. (2) Performance-based restricted stock units awarded to key employees. (3) Amounts represent the maximum number of common stock shares that could be earned if certain performance targets are met as defined in the related restricted stock unit agreements. (4) Price per share represents the fair market value per share ($1.03 per $1 or an increase of $0.55 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($18.49) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on July 18, 2019. (5) Price per share represents the fair market value per share ($0.76 per $1 or a reduction of $5.84 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($24.35) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on August 2, 2018. (6) Price per share represents the fair market value per share ($0.98 per $1 or a reduction of $0.65 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($32.50) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on July 13, 2017. (7) Price per share represents the closing price of our common stock on the date of grant.
Management [Member] | Time Vested Restricted Stock Awards [Member]
Summary of Grants of Time-Based Restricted Stock Awards	The following table summarizes information related to our grants of time-based restricted stock units associated with senior executives and key members of management that are currently unvested: Date of Grant Time Based Stock Units Awarded Price Per Share Vesting Period July 18, 2019 34,399 $ 18.49 (1) 3 years August 2, 2018 10,000 $ 24.35 (1) 5 years (1) Price per share represents closing price of common stock on the date the respective award was granted

Leases (Tables)

Leases (Tables)	9 Months Ended
	Feb. 02, 2020
Assets And Liabilities Lessee [Abstract]
Summary of right of use asset and lease liabilities	The right of use asset and lease liabilities associated with our operating leases as of February 2, 2020, and April 29, 2019, are as follows: (dollars in thousands) February 2, 2020 (1) April 29, 2019 Right of use asset $ 5,524 $ 7,191 Operating lease liability - current 2,227 2,629 Operating lease liability – noncurrent 3,160 4,473 (1) Represents adoption date of Topic 842.
Supplemental Cash Flow Information	Supplemental Cash Flow Information (dollars in thousands) Three Months Ended February 2, 2020 Nine Months Ended February 2, 2020 Operating lease liability payments $ 671 $ 2,079 Right of use assets exchanged for lease liabilities 322 344
Leases-Other Information	Other Information Maturity of our operating lease liabilities for the remainder of fiscal 2020, the next subsequent four fiscal years, and thereafter follows: (dollars in thousands) 2020 $ 590 2021 2,161 2022 1,207 2023 767 2024 659 Thereafter 347 $ 5,731 Less: interest (344 ) Present value of lease liabilities $ 5,387
Summary of weighted average remaining lease term and discount rate	As of February 2, 2020, the weighted average remaining lease term and discount rate for our operating leases follows: Weighted average lease term 3.4 years Weighted average discount rate 3.76 %

Significant Accounting Polici_3

Significant Accounting Policies - Narrative (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 29, 2019
Right-of-use assets	$ 5,524	$ 7,191	[1]
Operating Lease Liability	$ 5,387
Accounting Standards Update 2016-02 [Member]
Right-of-use assets		7,200
Operating Lease Liability		$ 7,100
[1]	Represents adoption date of Topic 842.

Business Combinations - Narrati

Business Combinations - Narrative (Detail) - USD ($)

Jun. 22, 2018

Sep. 30, 2019

Aug. 31, 2018

Feb. 02, 2020

Nov. 03, 2019

Aug. 04, 2019

Feb. 02, 2020

Jan. 27, 2019

Apr. 28, 2019

[1]

Oct. 28, 2018

Business Acquisition [Line Items]

Contingent consideration-earn-out obligation

$ 5,781,000

$ 5,856,000

Reversal of contingent consideration, earn-out obligation

[2]

$ 6,081,000

$ 6,081,000

Carrying amount of non-controlling interest

253,000

253,000

4,457,000

$ 4,314,000

$ 4,551,000

Asset impairments

[3]

13,639,000

$ 13,639,000

Capital contributions from non-controlling interest

$ 320,000

$ 40,000

Non-Controlling Interest [Member]

Business Acquisition [Line Items]

Capital contributions from non-controlling interest

$ 320,000

$ 40,000

eLuxury [Member]

Business Acquisition [Line Items]

Noncontrolling interest

20.00%

eLuxury [Member]

Business Acquisition [Line Items]

Majority ownership percentage acquired

80.00%

Consideration for acquisition

$ 18,130,000

Purchase price

12,500,000

Contingent consideration-earn-out obligation

5,600,000

Payment for acquisition

$ 11,600,000

$ 749,000

$ 185,000

Goodwill, statutory period deductible for income tax purposes

15 years

Contingent consideration arrangement, description

the Equity Agreement contains a contingent consideration arrangement that requires us to pay the seller, who is also the owner of the noncontrolling interest, an earn-out payment based on a multiple of adjusted EBITDA, as defined in the Equity Agreement, for the twelve-month period ending August 31, 2021, less $12.0 million

Contingent consideration arrangement, basis for amount

We recorded a contingent liability at the acquisition date for this earn-out obligation at its fair value totaling $5.6 million based on the Black Scholes pricing model.

Reversal of contingent consideration, earn-out obligation

6,100,000

Asset impairments

$ 4,100,000

Capital contributions from non-controlling interest

$ 360,000

eLuxury [Member] | Minimum [Member] | Equipment [Member]

Business Acquisition [Line Items]

Property, plant and equipment, useful life

5 years

eLuxury [Member] | Maximum [Member] | Equipment [Member]

Business Acquisition [Line Items]

Property, plant and equipment, useful life

10 years

eLuxury [Member] | Selling, General and Administrative Expenses [Member]

Business Acquisition [Line Items]

Business acquisition costs

$ 270,000

eLuxury [Member] | Shareholders' equity attributable to Culp Inc. [Member]

Business Acquisition [Line Items]

Net income (loss) allocation percentage

70.00%

70.00%

eLuxury [Member] | Non-Controlling Interest [Member]

Business Acquisition [Line Items]

Net income (loss) allocation percentage

30.00%

30.00%

[1]

Derived from audited financial statements.

[2]

We recorded a reversal of $6.1 million that pertained to a contingent earn-out obligation associated with the purchase of our 80% ownership interest in eLuxury, LLC.

[3]

Our home accessories segment incurred asset impairment charges totaling $13.6 million, of which $11.2 million and $2.4 million pertained to this segment’s goodwill and tradename, respectively.

Business Combinations - Schedul

Business Combinations - Schedule of Allocation of Acquisition Cost to Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019	[1]	Jan. 27, 2019	Jun. 22, 2018	Apr. 29, 2018
Business Acquisition [Line Items]
Goodwill	$ 16,011	$ 27,222		$ 27,222		$ 13,569
eLuxury [Member]
Business Acquisition [Line Items]
Goodwill					$ 13,653
Inventory					1,804
Accounts receivable and other current assets					108
Accounts payable					(1,336)
Accrued expenses					(295)
Non-controlling interest in eLuxury					(4,532)
Assets acquired and liabilities assumed, net					18,130
eLuxury [Member] | Equipment [Member]
Business Acquisition [Line Items]
Property, plant & equipment					2,179
eLuxury [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Tradename					$ 6,549
[1]	Derived from audited financial statements.

Business Combinations - Sched_2

Business Combinations - Schedule of Unaudited Pro Forma Consolidated Results of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Business Combinations [Abstract]
Net Sales	$ 71,998	$ 77,226	$ 219,465	$ 228,830
(Loss) income from operations	(5,091)	4,299	1,582	10,657
Net (loss) income	(4,207)	3,060	(841)	6,943
Net loss - noncontrolling interest	4,149	94	4,421	83
Net (loss) income – Culp Inc. common shareholders	$ (58)	$ 3,154	$ 3,580	$ 7,026
Net (loss) income per share (basic) – Culp Inc. common shareholders	$ 0	$ 0.25	$ 0.29	$ 0.56
Net (loss) income per share (diluted) – Culp Inc. common shareholders	$ 0	$ 0.25	$ 0.29	$ 0.56

Allowance for Doubtful Accoun_3

Allowance for Doubtful Accounts - Summary of the Activity in the Allowance for Doubtful Accounts (Detail) - Allowance for doubtful accounts [Member] - USD ($) $ in Thousands	9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning balance	$ 393	$ 357
(Recovery) provision for bad debts	(16)	78
Net write-offs, net of recoveries		(47)
Ending balance	$ 377	$ 388

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Narrative (Detail)	9 Months Ended
	Feb. 02, 2020USD ($)Segment	Apr. 28, 2019USD ($)	Jan. 27, 2019USD ($)
Contract Assets and Liabilities [Line Items]
Number of operating segments | Segment	3
Contract assets recognized | $	$ 0	$ 0	$ 0
Minimum [Member]
Contract Assets and Liabilities [Line Items]
Contract with customers credit period	15 days
Maximum [Member]
Contract Assets and Liabilities [Line Items]
Contract with customers credit period	45 days

Revenue from Contracts with C_4

Revenue from Contracts with Customers - Summary of the activity for deferred revenue (Detail) - USD ($) $ in Thousands	9 Months Ended
	Feb. 02, 2020		Jan. 27, 2019
Revenue From Contract With Customer [Abstract]
Beginning balance	$ 399	[1]	$ 809
Revenue recognized on contract liabilities	(1,917)		(2,171)
Payments received for services not yet rendered	1,916		1,854
Ending balance	$ 398		$ 492
[1]	Derived from audited financial statements.

Revenue from Contracts with C_5

Revenue from Contracts with Customers - Disaggregation of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 71,998	$ 77,226	$ 219,465	$ 225,705
Transferred at Point in Time [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	69,055	74,852	211,570	217,704
Transferred over Time [Member | Services [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	2,943	2,374	7,895	8,001
Mattress Fabrics [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	33,105	35,732	107,250	107,335
Mattress Fabrics [Member] | Transferred at Point in Time [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	33,105	35,732	107,250	107,335
Upholstery Fabrics [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	34,987	37,104	100,730	106,611
Upholstery Fabrics [Member] | Transferred at Point in Time [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	32,044	34,730	92,835	98,610
Upholstery Fabrics [Member] | Transferred over Time [Member | Services [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	2,943	2,374	7,895	8,001
Home Accessories [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	3,906	4,390	11,485	11,759
Home Accessories [Member] | Transferred at Point in Time [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 3,906	$ 4,390	$ 11,485	$ 11,759

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019		Jan. 27, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 7,607	$ 5,617		$ 5,745
Work-in-process	2,537	2,289		2,610
Finished goods	47,431	42,954		47,060
Inventories	$ 57,575	$ 50,860	[1]	$ 55,415
[1]	Derived from audited financial statements.

Intangible Asset - Summary of I

Intangible Asset - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019		Jan. 27, 2019	Apr. 29, 2018
Intangible Assets [Line Items]
Tradenames	$ 4,804	$ 7,232		$ 7,232	$ 683
Intangible assets	7,738	10,448	[1]	10,542
Customer Relationships [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net	2,313	2,538		2,613	2,839
Non-Compete Agreement [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net	$ 621	$ 678		$ 697	$ 753
[1]	Derived from audited financial statements.

Intangible Asset - Tradenames (

Intangible Asset - Tradenames (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Beginning balance			$ 7,232,000	$ 683,000
Acquisition of business (note 3)				6,549,000
Impairment charge	$ (2,400,000)	$ 0	(2,428,000)	0
Ending balance	$ 4,804,000	$ 7,232,000	$ 4,804,000	$ 7,232,000

Intangible Assets - Narrative (

Intangible Assets - Narrative (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019	Apr. 28, 2019
Intangible Assets [Line Items]
Impairment charge	$ 2,400,000	$ 0	$ 2,428,000	$ 0
Gross carrying amount of customer relationships	3,100,000	3,100,000	3,100,000	3,100,000	$ 3,100,000
Gross carrying amount of non-compete agreement	2,000,000	2,000,000	2,000,000	2,000,000	2,000,000
Customer Relationships [Member]
Intangible Assets [Line Items]
Accumulated amortization	802,000	502,000	802,000	502,000	577,000
Remaining amortization expense for the fiscal year	76,000		76,000
Remaining amortization expense for the second fiscal year	301,000		301,000
Remaining amortization expense for the third fiscal year	301,000		301,000
Remaining amortization expense for the fourth fiscal year	301,000		301,000
Remaining amortization expense for the fifth fiscal year	301,000		301,000
Remaining amortization expense for the fiscal year thereafter	1,033,000		$ 1,033,000
Weighted average remaining amortization period			7 years 10 months 24 days
Customer Relationships [Member] | Maximum [Member]
Intangible Assets [Line Items]
Useful life			17 years
Customer Relationships [Member] | Minimum [Member]
Intangible Assets [Line Items]
Useful life			9 years
Non-Compete Agreement [Member]
Intangible Assets [Line Items]
Useful life			15 years
Accumulated amortization	1,400,000	$ 1,300,000	$ 1,400,000	$ 1,300,000	$ 1,400,000
Remaining amortization expense for the fiscal year	19,000		19,000
Remaining amortization expense for the second fiscal year	75,000		75,000
Remaining amortization expense for the third fiscal year	75,000		75,000
Remaining amortization expense for the fourth fiscal year	75,000		75,000
Remaining amortization expense for the fifth fiscal year	75,000		75,000
Remaining amortization expense for the fiscal year thereafter	$ 302,000		$ 302,000
Weighted average remaining amortization period			8 years 3 months 18 days

Intangible Assets - Summary of

Intangible Assets - Summary of Change in Carrying Amount of Finite-Lived Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	$ 2,538	$ 2,839
Amortization expense	(225)	(226)
Ending balance	2,313	2,613
Non-Compete Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	678	753
Amortization expense	(57)	(56)
Ending balance	$ 621	$ 697

Goodwill - Summary of Change in

Goodwill - Summary of Change in Carrying Amount of Goodwill (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020		Jan. 27, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Beginning balance			$ 27,222,000	[1]	$ 13,569,000
Acquisition of business (see note 3)					13,653,000
Impairment charge	$ (11,200,000)	$ 0	(11,211,000)		0
Ending balance	$ 16,011,000	$ 27,222,000	$ 16,011,000		$ 27,222,000
[1]	Derived from audited financial statements.

Goodwill - Narrative (Detail)

Goodwill - Narrative (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Impairment charge	$ 11,200,000	$ 0	$ 11,211,000	$ 0

Investment in Unconsolidated _3

Investment in Unconsolidated Joint Venture - Narrative (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019	Apr. 28, 2019
Schedule of Equity Method Investments [Line Items]
Income (loss) from investment in unconsolidated joint venture	$ (56,000)	$ 23,000	$ (60,000)	$ (109,000)
Investment in unconsolidated joint venture	1,668,000	1,512,000	1,668,000	1,512,000	$ 1,508,000	[1]
CLIH [Member]
Schedule of Equity Method Investments [Line Items]
Unconsolidated joint venture, net Income (loss)			(120,000)	(218,000)
Income (loss) from investment in unconsolidated joint venture			(60,000)	(109,000)
Investment in unconsolidated joint venture	$ 1,700,000	$ 1,500,000	$ 1,700,000	$ 1,500,000	$ 1,500,000
[1]	Derived from audited financial statements.

Investment in Unconsolidated _4

Investment in Unconsolidated Joint Venture - Summary of Equity Method Investment (Detail) - CLIH [Member] - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019	Jan. 27, 2019
Schedule of Equity Method Investments [Line Items]
Total assets	$ 3,502	$ 3,126	$ 3,255
Total liabilities	167	111	230
Total members’ equity	$ 3,335	$ 3,015	$ 3,025

Accrued Expenses - Summary of A

Accrued Expenses - Summary of Accrued Expenses (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019	Jan. 27, 2019
Payables And Accruals [Abstract]
Compensation, commissions and related benefits	$ 4,230	$ 4,229	$ 4,848
Interest	2	4
Other accrued expenses	3,743	5,292	4,892
Accrued expenses	$ 7,975	$ 9,525	$ 9,740

Accrued Expenses - Narrative (D

Accrued Expenses - Narrative (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019		Jan. 27, 2019
Payables And Accruals [Abstract]
Accrued expenses	$ 7,975	$ 9,525		$ 9,740
Current accrued expenses	7,742	9,192	[1]	$ 9,740
Long-term accrued expenses	$ 233	$ 333	[1]
[1]	Derived from audited financial statements.

Exit and Disposal Activity - Su

Exit and Disposal Activity - Summary of Restructuring Credit and Related Charges Associated with Exit and Disposal Activity (Detail) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Feb. 02, 2020	[1]	Jan. 27, 2019		Feb. 02, 2020		Jan. 27, 2019
Restructuring Cost and Reserve [Line Items]
Gain on sale of equipment					$ (276)		$ (1,456)
Restructuring credit and restructuring related charges	$ (35)		$ 340	[2]	(70)	[3]	1,563	[4]
Upholstery Fabrics [Member]
Restructuring Cost and Reserve [Line Items]
Inventory markdowns							1,564
Employee termination benefits					(70)		661
Other operational costs associated with a closed plant facility							824
Gain on sale of equipment			(362)				(1,486)
Restructuring credit and restructuring related charges			$ 340		$ (70)	[5],[6]	$ 1,563	[5],[6]
[1]	The $35 restructuring credit pertains to employee termination benefits associated with our closed Anderson, SC upholstery fabrics facility.
[2]	The $340 represents restructuring related charges totaling $554 disclosed in notes 4 and 5 above, partially offset by a restructuring credit of $214. The $214 restructuring credit represents a $362 gain on the sale of the building and land associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $148 for employee termination benefits.
[3]	The $70 restructuring credit pertains to employee termination benefits associated with our closed Anderson, SC upholstery fabrics facility.
[4]	The $1.6 million represents related charges disclosed in note 9 above and $40 associated with the accelerated vesting of a stock-based compensation agreement, partially offset by a restructuring credit of $825. The $825 restructuring credit represents a $1.5 million gain on the sale of property, plant, and equipment associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $661 for employee termination benefits.
[5]	Of the total net charge, a $2.3 million charge, a charge of $40,000, and a credit of $825,000 were recorded in cost of sales, selling, general and administrative expenses, and restructuring credit, respectively, in the Consolidated Statements of Net Income for the nine-month period ending January 27, 2019.
[6]	The $70,000 credit was recorded to restructuring credit in the Consolidated Statements of Net (Loss) Income for the nine-month period ending February 2, 2020.

Exit and Disposal Activity - _2

Exit and Disposal Activity - Summary of Restructuring Credit and Related Charges Associated with Exit and Disposal Activity (Parenthetical) (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Restructuring credit	$ 35,000	$ 214,000	$ 70,000	$ 825,000
Upholstery Fabrics [Member]
Restructuring credit		214,000	$ 70,000	825,000
Restructuring Related Charges		554,000
Upholstery Fabrics [Member] | Cost of Sales [Member]
Restructuring Related Charges		$ 514,000		2,300,000
Upholstery Fabrics [Member] | Selling, General and Administrative Expenses [Member]
Restructuring Related Charges				$ 40,000

Exit and Disposal Activity - _3

Exit and Disposal Activity - Summary of Activity in Restructuring Accrual (Detail) - USD ($) $ in Thousands		9 Months Ended
		Feb. 02, 2020	Jan. 27, 2019
Restructuring Cost and Reserve [Line Items]
Beginning balance	[1]	$ 124
Ending balance			$ 228
Upholstery Fabrics [Member] | Employee Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance		124
Accrual established in fiscal 2019			451
Payments		(54)	(434)
Adjustments		$ (70)	211
Ending balance			$ 228
[1]	Derived from audited financial statements.

Lines of Credit - Narrative (De

Lines of Credit - Narrative (Detail)	9 Months Ended
	Feb. 02, 2020USD ($)	Feb. 02, 2020CNY (¥)	Apr. 28, 2019USD ($)		Jan. 27, 2019USD ($)
Line of Credit Facility [Line Items]
subordinated loan outstanding amount	$ 925,000		$ 675,000	[1]
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
subordinated loan outstanding amount	925,000		$ 675,000
Revolving Credit Facility [Member] | Subordinated Debt [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 1,000,000
Expiration date	Jun. 22, 2023
Applicable interest rate at end of period	3.36%	3.36%
Reference rate on which the interest rate is based	LIBOR based on Culp’s ratio of debt to EBITDA plus 25 basis points.
subordinated loan commitment initiation date	Feb. 7, 2019
Debt Instrument, Basis Spread on Variable Rate	0.25%
United States [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 25,000,000
Maximum amount of letters of credit	$ 1,000,000
Expiration date	Aug. 15, 2020
Applicable interest rate at end of period	3.11%	3.11%	3.93%		3.95%
Interest rate description	Interest was charged at a rate as a variable spread over LIBOR based on our ratio of debt to EBITDA.
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		$ 0
Letters of credit, outstanding amount	250,000		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
Expiration date	Dec. 4, 2020
Interest rate description	This agreement has an interest rate determined by the Chinese government
Outstanding amount	$ 0		$ 0		$ 0
[1]	Derived from audited financial statements.

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019	Jan. 27, 2019
Premier Money Market Fund [Member]
Assets:
Investments at fair value	$ 6,334	$ 6,639	$ 6,433
Short Term Bond Funds [Member]
Assets:
Investments at fair value	4,743
Inflation Protected Bond Funds [Member]
Assets:
Investments at fair value	2,837
Strategic Income Fund [Member]
Assets:
Investments at fair value	1,001
Growth Allocation Fund [Member]
Assets:
Investments at fair value	239	203	184
Moderate Allocation Fund [Member]
Assets:
Investments at fair value	138	127	119
Other [Member]
Assets:
Investments at fair value	92	112	98
Quoted prices in active markets for identical assets - Level 1 [Member] | Premier Money Market Fund [Member]
Assets:
Investments at fair value	6,334	6,639	6,433
Quoted prices in active markets for identical assets - Level 1 [Member] | Short Term Bond Funds [Member]
Assets:
Investments at fair value	4,743
Quoted prices in active markets for identical assets - Level 1 [Member] | Inflation Protected Bond Funds [Member]
Assets:
Investments at fair value	2,837
Quoted prices in active markets for identical assets - Level 1 [Member] | Strategic Income Fund [Member]
Assets:
Investments at fair value	1,001
Quoted prices in active markets for identical assets - Level 1 [Member] | Growth Allocation Fund [Member]
Assets:
Investments at fair value	239	203	184
Quoted prices in active markets for identical assets - Level 1 [Member] | Moderate Allocation Fund [Member]
Assets:
Investments at fair value	138	127	119
Quoted prices in active markets for identical assets - Level 1 [Member] | Other [Member]
Assets:
Investments at fair value	$ 92	$ 112	$ 98

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Narrative (Detail) - USD ($)	9 Months Ended
	Feb. 02, 2020	Apr. 28, 2019		Jan. 27, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Held to maturity investments	$ 5,400,000	$ 5,000,000		$ 13,500,000
Held to maturity investments, fair value	5,400,000	5,000,000		13,500,000
Short-term investments - Available for Sale	7,580,000	0		0
Long-term investments (Rabbi Trust)	7,804,000	7,081,000	[1]	6,834,000
Short-term Investments [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Accumulated unrealized gain (loss) on investments	48,000
Long-term investments (Rabbi Trust) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Accumulated unrealized gain (loss) on investments	$ 56,000	$ 40,000		$ 9,000
Minimum [Member] | Held-To-Maturity Investments [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term investments, maturity period	1 year
Maximum [Member] | Held-To-Maturity Investments [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term investments, maturity period	3 years
[1]	Derived from audited financial statements.

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Nonrecurring Basis (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019	[1]	Jan. 27, 2019	Jun. 22, 2018
Assets:
Inventories	$ 57,575	$ 50,860		$ 55,415
Liabilities:
Contingent consideration - earn-out obligation		$ 5,856		$ 5,781
eLuxury [Member]
Liabilities:
Contingent consideration - earn-out obligation					$ 5,600
Fair Value, Measurements, Nonrecurring [Member]
Assets:
Goodwill	2,442
Fair Value, Measurements, Nonrecurring [Member] | Trade Names [Member]
Assets:
Tradename	4,121
Fair Value, Measurements, Nonrecurring [Member] | eLuxury [Member]
Assets:
Goodwill					13,653
Inventories					1,804
Liabilities:
Contingent consideration - earn-out obligation					5,600
Fair Value, Measurements, Nonrecurring [Member] | eLuxury [Member] | Equipment [Member]
Assets:
Equipment					2,179
Fair Value, Measurements, Nonrecurring [Member] | eLuxury [Member] | Trade Names [Member]
Assets:
Tradename					6,549
Fair Value, Measurements, Nonrecurring [Member] | Significant unobservable inputs - Level 3 [Member]
Assets:
Goodwill	2,442
Fair Value, Measurements, Nonrecurring [Member] | Significant unobservable inputs - Level 3 [Member] | Trade Names [Member]
Assets:
Tradename	$ 4,121
Fair Value, Measurements, Nonrecurring [Member] | Significant unobservable inputs - Level 3 [Member] | eLuxury [Member]
Assets:
Goodwill					13,653
Inventories					1,804
Liabilities:
Contingent consideration - earn-out obligation					5,600
Fair Value, Measurements, Nonrecurring [Member] | Significant unobservable inputs - Level 3 [Member] | eLuxury [Member] | Equipment [Member]
Assets:
Equipment					2,179
Fair Value, Measurements, Nonrecurring [Member] | Significant unobservable inputs - Level 3 [Member] | eLuxury [Member] | Trade Names [Member]
Assets:
Tradename					$ 6,549
[1]	Derived from audited financial statements.

Cash Flow Information - Interes

Cash Flow Information - Interest and Income Taxes Paid (Detail) - USD ($) $ in Thousands	9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019
Supplemental Cash Flow Elements [Abstract]
Interest	$ 48	$ 54
Income taxes	$ 4,500	$ 6,226

Net (Loss) Income Per Share - S

Net (Loss) Income Per Share - Schedule of Weighted Average Shares Used in the Computation of Basic and Diluted Net (Loss) Income Per Share (Detail) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Earnings Per Share [Abstract]
Weighted average common shares outstanding, basic	12,409	12,438	12,405	12,488
Dilutive effect of stock-based compensation		27	16	105
Weighted average common shares outstanding, diluted	12,409	12,465	12,421	12,593

Net (Loss) Income Per Share - N

Net (Loss) Income Per Share - Narrative (Detail) - Common Stock Awards [Member] - shares	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020
Shares excluded from computation of diluted net loss per share	10,793
Antidilutive securities due to decrease in stock price excluded from computation of earnings per share		723	5,853

Segment Information - Narrative

Segment Information - Narrative (Detail)	9 Months Ended
	Feb. 02, 2020Segment
Segment Reporting [Abstract]
Number of business segments	3
Description of changes in reporting goodwill and intangible assets in segment assets	Goodwill and intangible assets are not included in segment assets, as these assets are not used by the Chief Operating Decision Maker to evaluate the respective segment’s operating performance, to allocate resources to the individual segments, or determine executive compensation.

Segment Information - Statement

Segment Information - Statement of Operations for Operating Segments (Detail) - USD ($)		3 Months Ended				9 Months Ended
		Feb. 02, 2020		Jan. 27, 2019		Feb. 02, 2020		Jan. 27, 2019
Segment Reporting Information [Line Items]
Net sales		$ 71,998,000		$ 77,226,000		$ 219,465,000		$ 225,705,000
Gross profit		12,384,000		14,123,000		39,853,000		38,008,000
Selling, general, and administrative expenses		9,952,000		10,038,000		30,783,000		28,174,000
Other non-recurring charges								(678,000)
Income (loss) from operations		(5,091,000)		4,299,000		1,582,000		10,659,000
Asset impairments	[1]	(13,639,000)				(13,639,000)
Reversal of contingent consideration, earn-out obligation	[2]	6,081,000				6,081,000
Restructuring credit and restructuring related charges		35,000	[3]	(340,000)	[4]	70,000	[5]	(1,563,000)	[6]
Interest expense		(8,000)				(47,000)		(38,000)
Interest income		242,000		251,000		732,000		552,000
Other expense		(267,000)		(288,000)		(441,000)		(688,000)
(Loss) income before income taxes		(5,124,000)		4,262,000		1,826,000		10,485,000
Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Net sales		33,105,000		35,732,000		107,250,000		107,335,000
Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Net sales		34,987,000		37,104,000		100,730,000		106,611,000
Restructuring related charges				(554,000)
Restructuring credit and restructuring related charges				(340,000)		70,000	[7],[8]	(1,563,000)	[7],[8]
Home Accessories [Member]
Segment Reporting Information [Line Items]
Net sales		3,906,000		4,390,000		11,485,000		11,759,000
Asset impairments		(13,600,000)				(13,600,000)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Gross profit		12,384,000		14,637,000		39,853,000		40,516,000
Selling, general, and administrative expenses		9,952,000		9,569,000		30,783,000		27,616,000
Income (loss) from operations		2,432,000		5,068,000		9,070,000		12,900,000
Operating Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Net sales		33,105,000		35,732,000		107,250,000		107,335,000
Gross profit		4,614,000		5,963,000		16,553,000		17,050,000
Selling, general, and administrative expenses		2,836,000		2,755,000		8,860,000		8,141,000
Other non-recurring charges	[9]							(678,000)
Income (loss) from operations		1,777,000		3,208,000		7,693,000		8,910,000
Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Net sales		34,987,000		37,104,000		100,730,000		106,611,000
Gross profit		6,906,000		7,624,000		20,905,000		20,031,000
Selling, general, and administrative expenses		3,876,000		3,825,000		11,528,000		10,985,000
Income (loss) from operations		3,030,000		3,799,000		9,378,000		9,044,000
Restructuring credit and restructuring related charges								(1,600,000)
Operating Segments [Member] | Home Accessories [Member]
Segment Reporting Information [Line Items]
Net sales		3,906,000		4,390,000		11,485,000		11,759,000
Gross profit		864,000		1,050,000		2,395,000		3,435,000
Selling, general, and administrative expenses		1,046,000		1,361,000		3,462,000		3,690,000
Income (loss) from operations		(181,000)		(311,000)		(1,068,000)		(254,000)
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Selling, general, and administrative expenses		2,194,000		1,628,000		6,933,000		4,800,000
Other non-recurring charges	[10]			(429,000)
Income (loss) from operations		$ (2,194,000)		(1,628,000)		$ (6,933,000)		(4,800,000)
Unallocated Corporate [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges				(469,000)
Cost of Sales [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Restructuring related charges				(514,000)				(2,300,000)
Cost of Sales [Member] | Operating Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges	[11]							(159,000)
Cost of Sales [Member] | Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Restructuring related charges				514,000	[12]			(2,349,000)	[13]
Selling, General and Administrative Expenses [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges	[14]							(518,000)
Selling, General and Administrative Expenses [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Restructuring related charges								(40,000)
Selling, General and Administrative Expenses [Member] | Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Restructuring related charges	[10]			(40,000)				(40,000)
Selling, General and Administrative Expenses [Member] | Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges				$ (429,000)	[10]			$ (429,000)
[1]	Our home accessories segment incurred asset impairment charges totaling $13.6 million, of which $11.2 million and $2.4 million pertained to this segment’s goodwill and tradename, respectively.
[2]	We recorded a reversal of $6.1 million that pertained to a contingent earn-out obligation associated with the purchase of our 80% ownership interest in eLuxury, LLC.
[3]	The $35 restructuring credit pertains to employee termination benefits associated with our closed Anderson, SC upholstery fabrics facility.
[4]	The $340 represents restructuring related charges totaling $554 disclosed in notes 4 and 5 above, partially offset by a restructuring credit of $214. The $214 restructuring credit represents a $362 gain on the sale of the building and land associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $148 for employee termination benefits.
[5]	The $70 restructuring credit pertains to employee termination benefits associated with our closed Anderson, SC upholstery fabrics facility.
[6]	The $1.6 million represents related charges disclosed in note 9 above and $40 associated with the accelerated vesting of a stock-based compensation agreement, partially offset by a restructuring credit of $825. The $825 restructuring credit represents a $1.5 million gain on the sale of property, plant, and equipment associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $661 for employee termination benefits.
[7]	Of the total net charge, a $2.3 million charge, a charge of $40,000, and a credit of $825,000 were recorded in cost of sales, selling, general and administrative expenses, and restructuring credit, respectively, in the Consolidated Statements of Net Income for the nine-month period ending January 27, 2019.
[8]	The $70,000 credit was recorded to restructuring credit in the Consolidated Statements of Net (Loss) Income for the nine-month period ending February 2, 2020.
[9]	The $678 represents non-recurring charges of $429 for the accelerated vesting of a stock-based compensation agreement and $249 regarding employee termination benefits and other operational reorganization costs associated with our mattress fabrics segment.
[10]	Selling, general, and administrative expenses for the three-months ending January 27, 2019, includes a $469 non-recurring charge associated with the accelerated vesting of certain stock-based compensation agreements. Of this $469 non-recurring charge, $429 and $40 pertain to unallocated corporate expenses and a restructuring related charge, respectively, associated with our closed Anderson, SC upholstery fabrics plant facility.
[11]	The $159 represents a non-recurring charge regarding employee termination benefits and other operational reorganization costs associated with our mattress fabrics segment.
[12]	Cost of sales for the three-month period ending January 27, 2019, includes a $514 restructuring related charge for operating costs associated with our closed upholstery fabrics facility located in Anderson, SC.
[13]	The $2.4 million consists of restructuring related charges of $1.6 million for inventory markdowns and $784 for other operating costs associated with our closed upholstery fabrics facility located in Anderson, SC.
[14]	The $518 represents non-recurring charges of $429 for the accelerated vesting of a stock-based compensation agreement associated with unallocated corporate expenses and $89 for employee termination benefits and operational reorganization costs associated with our mattress fabrics segment.

Segment Information - Stateme_2

Segment Information - Statement of Operations for Operating Segments (Parenthetical) (Detail) - USD ($)		3 Months Ended				9 Months Ended
		Feb. 02, 2020		Jan. 27, 2019		Feb. 02, 2020		Jan. 27, 2019
Segment Reporting Information [Line Items]
Asset impairments	[1]	$ 13,639,000				$ 13,639,000
Reversal of contingent consideration - earn-out obligation	[2]	(6,081,000)				(6,081,000)
Restructuring credit		35,000		$ 214,000		70,000		$ 825,000
Other non-recurring charges								678,000
Restructuring credit and related charges		(35,000)	[3]	340,000	[4]	(70,000)	[5]	1,563,000	[6]
Gain on sale of property, plant, and equipment						276,000		1,456,000
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges	[7]			429,000
Selling, General and Administrative Expenses [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges	[8]							518,000
Selling, General and Administrative Expenses [Member] | Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges				429,000	[7]			429,000
eLuxury [Member]
Segment Reporting Information [Line Items]
Reversal of contingent consideration - earn-out obligation		$ 6,100,000				$ 6,100,000
Majority ownership percentage acquired		80.00%				80.00%
Home Accessories [Member]
Segment Reporting Information [Line Items]
Asset impairments		$ 13,600,000				$ 13,600,000
Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Restructuring credit				214,000		70,000		825,000
Restructuring Related Charges				554,000
Restructuring credit and related charges				340,000		(70,000)	[9],[10]	1,563,000	[9],[10]
Gain on sale of property, plant, and equipment				362,000				1,486,000
Employee termination benefits						(70,000)		661,000
Inventory markdowns								1,564,000
Restructuring related charge for other operating costs								824,000
Upholstery Fabrics [Member] | Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges				469,000
Upholstery Fabrics [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Restructuring credit								825,000
Restructuring credit and related charges								1,600,000
Gain on sale of property, plant, and equipment								1,500,000
Employee termination benefits								661,000
Upholstery Fabrics [Member] | Cost of Sales [Member]
Segment Reporting Information [Line Items]
Restructuring Related Charges				514,000				2,300,000
Upholstery Fabrics [Member] | Cost of Sales [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Restructuring Related Charges				(514,000)	[11]			2,349,000	[12]
Inventory markdowns								1,600,000
Restructuring related charge for other operating costs								784,000
Upholstery Fabrics [Member] | Selling, General and Administrative Expenses [Member]
Segment Reporting Information [Line Items]
Restructuring Related Charges								40,000
Upholstery Fabrics [Member] | Selling, General and Administrative Expenses [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Restructuring Related Charges	[7]			40,000				40,000
Upholstery Fabrics [Member] | Employee Termination Benefits [Member]
Segment Reporting Information [Line Items]
Restructuring credit		35,000		$ 148,000		70,000		661,000
Mattress Fabrics [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges	[13]							678,000
Employee termination benefits								249,000
Mattress Fabrics [Member] | Cost of Sales [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Other non-recurring charges	[14]							159,000
Mattress Fabrics [Member] | Selling, General and Administrative Expenses [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Employee termination benefits								$ 89,000
Goodwill [Member] | Home Accessories [Member]
Segment Reporting Information [Line Items]
Asset impairments		11,200,000				11,200,000
Trade Names [Member] | Home Accessories [Member]
Segment Reporting Information [Line Items]
Asset impairments		$ 2,400,000				$ 2,400,000
[1]	Our home accessories segment incurred asset impairment charges totaling $13.6 million, of which $11.2 million and $2.4 million pertained to this segment’s goodwill and tradename, respectively.
[2]	We recorded a reversal of $6.1 million that pertained to a contingent earn-out obligation associated with the purchase of our 80% ownership interest in eLuxury, LLC.
[3]	The $35 restructuring credit pertains to employee termination benefits associated with our closed Anderson, SC upholstery fabrics facility.
[4]	The $340 represents restructuring related charges totaling $554 disclosed in notes 4 and 5 above, partially offset by a restructuring credit of $214. The $214 restructuring credit represents a $362 gain on the sale of the building and land associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $148 for employee termination benefits.
[5]	The $70 restructuring credit pertains to employee termination benefits associated with our closed Anderson, SC upholstery fabrics facility.
[6]	The $1.6 million represents related charges disclosed in note 9 above and $40 associated with the accelerated vesting of a stock-based compensation agreement, partially offset by a restructuring credit of $825. The $825 restructuring credit represents a $1.5 million gain on the sale of property, plant, and equipment associated with our Anderson, SC upholstery fabrics facility, partially offset by a charge of $661 for employee termination benefits.
[7]	Selling, general, and administrative expenses for the three-months ending January 27, 2019, includes a $469 non-recurring charge associated with the accelerated vesting of certain stock-based compensation agreements. Of this $469 non-recurring charge, $429 and $40 pertain to unallocated corporate expenses and a restructuring related charge, respectively, associated with our closed Anderson, SC upholstery fabrics plant facility.
[8]	The $518 represents non-recurring charges of $429 for the accelerated vesting of a stock-based compensation agreement associated with unallocated corporate expenses and $89 for employee termination benefits and operational reorganization costs associated with our mattress fabrics segment.
[9]	Of the total net charge, a $2.3 million charge, a charge of $40,000, and a credit of $825,000 were recorded in cost of sales, selling, general and administrative expenses, and restructuring credit, respectively, in the Consolidated Statements of Net Income for the nine-month period ending January 27, 2019.
[10]	The $70,000 credit was recorded to restructuring credit in the Consolidated Statements of Net (Loss) Income for the nine-month period ending February 2, 2020.
[11]	Cost of sales for the three-month period ending January 27, 2019, includes a $514 restructuring related charge for operating costs associated with our closed upholstery fabrics facility located in Anderson, SC.
[12]	The $2.4 million consists of restructuring related charges of $1.6 million for inventory markdowns and $784 for other operating costs associated with our closed upholstery fabrics facility located in Anderson, SC.
[13]	The $678 represents non-recurring charges of $429 for the accelerated vesting of a stock-based compensation agreement and $249 regarding employee termination benefits and other operational reorganization costs associated with our mattress fabrics segment.
[14]	The $159 represents a non-recurring charge regarding employee termination benefits and other operational reorganization costs associated with our mattress fabrics segment.

Segment Information - Balance S

Segment Information - Balance Sheet Information by Operating Segments (Detail) - USD ($)		9 Months Ended
		Feb. 02, 2020	Jan. 27, 2019	Apr. 29, 2019	[2]	Apr. 28, 2019		Apr. 29, 2018
Segment Reporting Information [Line Items]
Inventory		$ 57,575,000	$ 55,415,000			$ 50,860,000	[1]
Assets held for sale		67,000
Cash and cash equivalents		21,872,000	26,418,000			40,008,000	[1]
Short-term investments (Held-to-Maturity)		3,171,000	13,544,000			5,001,000	[1]
Short-term investments - Available for Sale		7,580,000	0			0
Current income taxes receivable		776,000				776,000	[1]
Other current assets		3,219,000	2,954,000			2,849,000	[1]
Deferred income taxes		920,000	3,224,000			457,000	[1]
Property, plant and equipment		46,380,000	50,129,000			48,389,000	[1]
Right-of-use assets		5,524,000		$ 7,191,000
Goodwill		16,011,000	27,222,000			27,222,000	[1]	$ 13,569,000
Intangible assets		7,738,000	10,542,000			10,448,000	[1]
Long-term investments (Rabbi Trust)		7,804,000	6,834,000			7,081,000	[1]
Long-term investments - Held-To-Maturity		2,224,000
Noncurrent income taxes receivable		733,000				733,000	[1]
Other assets		464,000	972,000			643,000	[1]
Investment in unconsolidated joint venture		1,668,000	1,512,000			1,508,000	[1]
Total assets		210,340,000	224,908,000			219,726,000	[1]
Capital expenditures	[3]	4,171,000	2,680,000
Depreciation expense		5,880,000	6,087,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total assets		135,213,000	132,856,000			124,090,000
Depreciation expense		5,880,000	6,087,000
Operating Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Accounts receivable		12,940,000	12,373,000			12,098,000
Inventory		29,753,000	26,243,000			24,649,000
Assets held for sale		67,000
Property, plant and equipment	[4]	42,368,000	45,845,000			44,266,000
Right-of-use assets	[5]	426,000
Investment in unconsolidated joint venture		1,668,000	1,512,000			1,508,000
Total assets		87,222,000	85,973,000			82,521,000
Capital expenditures	[3]	3,416,000	2,342,000
Depreciation expense		5,017,000	5,265,000
Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Accounts receivable		12,908,000	13,367,000			11,274,000
Inventory		24,256,000	26,067,000			22,915,000
Property, plant and equipment	[6]	1,675,000	1,957,000			1,795,000
Right-of-use assets	[7]	2,143,000
Total assets		40,982,000	41,391,000			35,984,000
Capital expenditures	[3]	253,000	294,000
Depreciation expense		577,000	595,000
Operating Segments [Member] | Home Accessories [Member]
Segment Reporting Information [Line Items]
Accounts receivable		766,000	402,000			379,000
Inventory		3,566,000	3,105,000			3,296,000
Property, plant and equipment	[8]	1,728,000	1,985,000			1,910,000
Right-of-use assets	[9]	949,000
Total assets		7,009,000	5,492,000			5,585,000
Capital expenditures	[3]	104,000	33,000
Depreciation expense		286,000	227,000
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Cash and cash equivalents		21,872,000	26,418,000			40,008,000
Short-term investments (Held-to-Maturity)		3,171,000	13,544,000			5,001,000
Short-term investments - Available for Sale		7,580,000
Current income taxes receivable		776,000				776,000
Other current assets		3,219,000	2,954,000			2,849,000
Deferred income taxes		920,000	3,224,000			457,000
Property, plant and equipment	[10]	609,000	342,000			418,000
Right-of-use assets	[11]	2,006,000
Goodwill		16,011,000	27,222,000			27,222,000
Intangible assets		7,738,000	10,542,000			10,448,000
Long-term investments (Rabbi Trust)		7,804,000	6,834,000			7,081,000
Long-term investments - Held-To-Maturity		2,224,000
Noncurrent income taxes receivable		733,000				733,000
Other assets		464,000	972,000			643,000
Total assets		210,340,000	224,908,000			$ 219,726,000
Capital expenditures	[3]	$ 398,000	$ 11,000
[1]	Derived from audited financial statements.
[2]	Represents adoption date of Topic 842.
[3]	Capital expenditure amounts are stated on the accrual basis. See Consolidated Statements of Cash Flows for capital expenditure amounts on a cash basis.
[4]	The $42.4 million at February 2, 2020, represents property, plant, and equipment of $28.7 million and $13.7 million located in the U.S. and Canada, respectively. The $45.8 million at January 27, 2019, represents property, plant, and equipment of $33.5 million and $12.3 million located in the U.S. and Canada, respectively. The $44.3 million at April 28, 2019, represents property, plant, and equipment of $32.4 million and $11.9 million located in the U.S. and Canada, respectively.
[5]	The $426 at February 2, 2020, represents right of use assets located in the U.S.
[6]	The $1.7 million at February 2, 2020, represents property, plant, and equipment of $1.2 million and $469 located in the U.S. and China, respectively. The $2.0 million at January 27, 2019, represents property, plant, and equipment of $1.3 million and $615 located in the U.S. and China, respectively. The $1.8 million at April 28, 2019, represents property, plant, and equipment of $1.2 million and $591 located in the U.S. and China, respectively.
[7]	The $2.1 million at February 2, 2020, represents right of use assets of $1.1 million and $1.0 million located in China and the U.S., respectively
[8]	The $1.7 million at February 2, 2020, $2.0 million at January 27, 2019, and $1.9 million at April 28, 2019, represents property, plant and equipment located in the U.S.
[9]	The $949 million at February 2, 2020, represents right of use assets located in the U.S.
[10]	The $609, $342, and $418 at February 2, 2020, January 27, 2019, and April 28, 2019, respectively, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by our mattress fabrics, upholstery fabrics, and home accessories segments. Property, plant, and equipment associated with our corporate departments reside in the U.S.
[11]	The $2.0 million at February 2, 2020, represents right of use assets located in the U.S.

Segment Information - Balance_2

Segment Information - Balance Sheet Information by Operating Segments (Parenthetical) (Detail) - USD ($) $ in Thousands		Feb. 02, 2020	Apr. 29, 2019	[2]	Apr. 28, 2019		Jan. 27, 2019
Segment Reporting Information [Line Items]
Property, plant and equipment		$ 46,380			$ 48,389	[1]	$ 50,129
Right of use asset		5,524	$ 7,191
Operating Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment	[3]	42,368			44,266		45,845
Right of use asset	[4]	426
Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment	[5]	1,675			1,795		1,957
Right of use asset	[6]	2,143
Operating Segments [Member] | Home Accessories [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment	[7]	1,728			1,910		1,985
Right of use asset	[8]	949
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment	[9]	609			418		342
Right of use asset	[10]	2,006
United States [Member] | Operating Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		28,700			32,400		33,500
Right of use asset		426
United States [Member] | Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		1,200			1,200		1,300
Right of use asset		1,000
United States [Member] | Operating Segments [Member] | Home Accessories [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		1,700			1,900		2,000
Right of use asset		949
United States [Member] | Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		609			418		342
Right of use asset		2,000
Canada [Member] | Operating Segments [Member] | Mattress Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		13,700			11,900		12,300
China [Member] | Operating Segments [Member] | Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment		469			$ 591		$ 615
Right of use asset		$ 1,100
[1]	Derived from audited financial statements.
[2]	Represents adoption date of Topic 842.
[3]	The $42.4 million at February 2, 2020, represents property, plant, and equipment of $28.7 million and $13.7 million located in the U.S. and Canada, respectively. The $45.8 million at January 27, 2019, represents property, plant, and equipment of $33.5 million and $12.3 million located in the U.S. and Canada, respectively. The $44.3 million at April 28, 2019, represents property, plant, and equipment of $32.4 million and $11.9 million located in the U.S. and Canada, respectively.
[4]	The $426 at February 2, 2020, represents right of use assets located in the U.S.
[5]	The $1.7 million at February 2, 2020, represents property, plant, and equipment of $1.2 million and $469 located in the U.S. and China, respectively. The $2.0 million at January 27, 2019, represents property, plant, and equipment of $1.3 million and $615 located in the U.S. and China, respectively. The $1.8 million at April 28, 2019, represents property, plant, and equipment of $1.2 million and $591 located in the U.S. and China, respectively.
[6]	The $2.1 million at February 2, 2020, represents right of use assets of $1.1 million and $1.0 million located in China and the U.S., respectively
[7]	The $1.7 million at February 2, 2020, $2.0 million at January 27, 2019, and $1.9 million at April 28, 2019, represents property, plant and equipment located in the U.S.
[8]	The $949 million at February 2, 2020, represents right of use assets located in the U.S.
[9]	The $609, $342, and $418 at February 2, 2020, January 27, 2019, and April 28, 2019, respectively, represent property, plant, and equipment associated with unallocated corporate departments and corporate departments shared by our mattress fabrics, upholstery fabrics, and home accessories segments. Property, plant, and equipment associated with our corporate departments reside in the U.S.
[10]	The $2.0 million at February 2, 2020, represents right of use assets located in the U.S.

Income Taxes - Effective Income

Income Taxes - Effective Income Tax Rate - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Feb. 02, 2020	Jan. 27, 2019
Income Tax Disclosure [Abstract]
Income taxes	$ (973)	$ 1,225	$ 2,607	$ 3,407
Effective income tax rate			142.80%	32.50%

Income Taxes - Differences Betw

Income Taxes - Differences Between Income Tax Expense at Federal Income Tax Rate and Effective Income Tax Rate (Detail)	9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019
Income Tax Disclosure [Abstract]
U.S. federal income tax rate	21.00%	21.00%
Global Intangible Low Taxed Income Tax (GILTI)	58.20%	2.60%
Foreign income tax rate differential	35.70%	10.10%
Non-controlling interest income attributable to a consolidated partnership	21.00%
Tax effects of Chinese foreign exchange gains	4.40%	1.40%
Change in estimate of U.S. valuation allowance	2.50%	1.00%
Stock-based compensation	1.20%	0.70%
Tax effects of the 2017 Tax Cuts and Jobs Act		(5.70%)
Other	(1.20%)	1.40%
Effective income tax rate	142.80%	32.50%

Income Taxes - Summary of Valua

Income Taxes - Summary of Valuation Allowances Against Deferred Income Taxes (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019	Jan. 27, 2019
Valuation Allowance [Line Items]
Valuation allowance	$ 711	$ 748	$ 5,453
U.S. State Tax [Member] | Loss Carryforwards and Credits [Member]
Valuation Allowance [Line Items]
Valuation allowance	$ 711	666	903
Internal Revenue Service (IRS) [Member] | Income Tax Credits [Member]
Valuation Allowance [Line Items]
Valuation allowance		$ 82	$ 4,550

Income Taxes - Deferred Income

Income Taxes - Deferred Income Taxes - Undistributed Earnings from Foreign Subsidiaries - Narrative (Detail) - USD ($) $ in Millions	9 Months Ended
	Feb. 02, 2020	Apr. 28, 2019	Jan. 27, 2019
Income Tax Disclosure [Abstract]
Dividends received deduction percentage for earnings and profits received from foreign corporation	100.00%
Dividends received deduction, foreign corporation ownership percentage	10.00%
Deferred tax liability, undistributed earnings from foreign subsidiaries	$ 3.4	$ 3.5	$ 3.4

Income Taxes - Uncertainty in I

Income Taxes - Uncertainty in Income Taxes - Narrative (Detail) - USD ($)	Feb. 02, 2020	Apr. 28, 2019	Jan. 27, 2019
Income Taxes [Line Items]
Unrecognized tax benefits	$ 914,000	$ 903,000	$ 880,000
Unrecognized tax benefits that would favorably impact effective income tax rate if recognized	914,000	523,000	500,000
Non-current Deferred Income Taxes [Member]
Income Taxes [Line Items]
Unrecognized tax benefits		380,000	380,000
Income Taxes Payable - Long-Term [Member]
Income Taxes [Line Items]
Unrecognized tax benefits	$ 914,000	$ 523,000	$ 500,000

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Detail) - USD ($)	Jan. 02, 2020	Oct. 01, 2019	Jul. 01, 2019	Apr. 01, 2019	Oct. 01, 2018	Feb. 02, 2020	Jan. 27, 2019	Sep. 16, 2015
Performance Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized compensation cost						$ 680,000
Weighted average period over which unrecognized compensation cost is expected to be recognized						1 year 10 months 24 days
Fair value of units expected to vest						$ 757,000
Time Vested Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized compensation cost						$ 688,000
Weighted average period over which unrecognized compensation cost is expected to be recognized						2 years 7 months 6 days
Fair value of units expected to vest						$ 561,000
Common Stock Awards [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted	4,972	4,519	3,659	2,948	3,600
Price Per Share	$ 14.08		$ 19.21	$ 19.18	$ 23.45
Selling, General and Administrative Expenses [Member] | Performance Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense						467,000	$ 259,000
Selling, General and Administrative Expenses [Member] | Time Vested Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense						154,000	30,000
Selling, General and Administrative Expenses [Member] | Common Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense						$ 210,000	$ 84,000
2015 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock authorized for issuance								1,200,000
Number of shares available for future equity based grants						908,334

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Assumptions Used to Determine Fair Value of Performance Based Restricted Stock Units (Detail) - Performance Based Restricted Stock Units [Member] - Senior Executives [Member] - $ / shares		Jul. 18, 2019	Aug. 02, 2018	Jul. 13, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing price of our common stock		$ 18.49	$ 24.35	$ 32.50
Expected volatility of our common stock		30.00%	33.50%	31.00%
Expected volatility of peer companies	[1],[2]		16.00%	16.50%
Risk-free interest rate		1.73%	2.74%	1.56%
Dividend yield		2.10%	1.35%	1.66%
Correlation coefficient of peer companies	[1],[2]		0.47%	0.46%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility of peer companies	[1],[2]	82.30%
Correlation coefficient of peer companies	[1],[2]	0.43%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility of peer companies	[1],[2]	29.90%
Correlation coefficient of peer companies	[1],[2]	0.00%
[1]	The expected volatility and correlation coefficient of our peer companies for fiscal 2019 and 2018 were based on the Russell 2000 Index which was approved by the Compensation Committee of our board of directors as the benchmark for determining the market-based total shareholder return component. Since the Russell 2000 Index was the only benchmark for determining the market-based total shareholder return component, no ranges were disclosed for these assumptions.
[2]	The expected volatility and correlation coefficient of our peer companies for fiscal 2020 were based on peer companies that were approved by the Compensation Committee of our board of directors as an aggregate benchmark for determining the market-based total shareholder return component. Therefore, we disclosed the ranges of the expected volatility and correlation coefficient for the companies that represented this peer group.

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Grants of Performance Based Restricted Stock Units Associated with executive officers and Key Employees (Detail) - Performance Based Restricted Stock Units [Member] - $ / shares		Jul. 18, 2019		Aug. 02, 2018		Jul. 13, 2017
Senior Executives [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1],[2]	93,653		86,599		78,195
Price Per Share	[2]	$ 19.04	[3]	$ 18.51	[4]	$ 31.85	[5]
Vesting Period	[2]	3 years		3 years		3 years
Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Awarded	[1],[6]	30,426		47,800		44,000
Price Per Share	[6],[7]	$ 18.49		$ 24.35		$ 32.50
Vesting Period	[6]	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]	Performance-based restricted stock units awarded to certain senior executives.
[3]	Price per share represents the fair market value per share ($1.03 per $1 or an increase of $0.55 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($18.49) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on July 18, 2019.
[4]	Price per share represents the fair market value per share ($0.76 per $1 or a reduction of $5.84 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($24.35) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on August 2, 2018.
[5]	Price per share represents the fair market value per share ($0.98 per $1 or a reduction of $0.65 to the closing price of the common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($32.50) for the performance-based components of the performance-based restricted stock units granted to certain senior executives on July 13, 2017.
[6]	Performance-based restricted stock units awarded to key employees.
[7]	Price per share represents the closing price of our common stock on the date of grant.

Stock-Based Compensation - Su_3

Stock-Based Compensation - Summary of Grants of Performance Based Restricted Stock Units Associated with executive officers and Key Employees (Parenthetical) (Detail) - Performance Based Restricted Stock Units [Member] - Senior Executives [Member] - $ / shares	Jul. 18, 2019	Aug. 02, 2018	Jul. 13, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value adjustment to closing price of common stock, percentage	1.03%	0.76%	0.98%
Fair value adjustment to closing price of common stock, per share	$ 0.55	$ (5.84)	$ (0.65)
Closing price of common stock	$ 18.49	$ 24.35	$ 32.50

Stock-Based Compensation - Su_4

Stock-Based Compensation - Summary of Vested Performance Based and Time Based Restricted Stock Units (Detail) - Performance Based Restricted Stock Units [Member] - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended	12 Months Ended
		Feb. 02, 2020	Apr. 29, 2018
Key Employees and Senior Executives [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Vested	[1]	9,489	128,632
Weighted Average Fair Value	[1],[2]	$ 165	$ 3,754
Price Per Share	[1],[3]	$ 17.36	$ 29.19
Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Vested	[4]	4,148	10,364
Weighted Average Fair Value	[2],[4]	$ 72	$ 320
Price Per Share	[3],[4]	$ 17.36	$ 30.90
[1]	Certain senior executives and key employees.
[2]	Dollar amounts are in thousands.
[3]	The weighted average price per share is derived from the closing prices of our common stock on the dates the respective performance-based restricted stock units vested.
[4]	Non-employee

Stock-Based Compensation - Su_5

Stock-Based Compensation - Summary of Grants of Time-Based Restricted Stock Awards Associated with Key Member of Management (Detail) - Time Vested Restricted Stock Awards [Member] - Management [Member] - $ / shares		Jul. 18, 2019	Aug. 02, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Awarded		34,399	10,000
Price Per Share	[1]	$ 18.49	$ 24.35
Vesting Period		3 years	5 years
[1]	Price per share represents closing price of common stock on the date the respective award was granted

Stock-Based Compensation - Su_6

Stock-Based Compensation - Summary of Vested Time Based Restricted Stock Units (Detail) - Time Based Restricted Stock Unit [Member] $ / shares in Units, $ in Thousands	12 Months Ended
	Apr. 28, 2019USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units Vested | shares	1,200
Weighted Average Fair Value | $	$ 21	[1]
Price Per Share | $ / shares	$ 17.36	[2]
[1]	Dollar amounts are in thousands.
[2]	The weighted average price per share is derived from the closing prices of our common stock on the dates the respective time-based restricted stock units vested.

Leases - Narrative (Detail)

Leases - Narrative (Detail)	3 Months Ended	9 Months Ended
	Feb. 02, 2020USD ($)	Feb. 02, 2020USD ($)
Operating Lease Remaining Lease Terms	3 years 4 months 24 days	3 years 4 months 24 days
Lessee, Operating Lease, Option to Extend		renewal options for additional periods ranging up to 10 years
Operating Lease Expenses	$ 726,000	$ 2,200,000
Minimum [Member]
Operating Lease Remaining Lease Terms	1 year	1 year
Maximum [Member]
Operating Lease Remaining Lease Terms	6 years	6 years

Leases - Lessee Operating Lease

Leases - Lessee Operating Lease Right Of Use Assets And Liabilities (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 29, 2019	[1]
Assets And Liabilities Lessee [Abstract]
Right of use asset	$ 5,524	$ 7,191
Operating lease liability - current	2,227	2,629
Operating lease liability - noncurrent	$ 3,160	$ 4,473
[1]	Represents adoption date of Topic 842.

Leases - Operating Leases Of Le

Leases - Operating Leases Of Lessee Disclosure (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Feb. 02, 2020	Feb. 02, 2020
Lessee Disclosure [Abstract]
Operating lease liability payments	$ 671	$ 2,079
Right of use assets exchanged for lease liabilities	$ 322	$ 344

Leases - Lessee Operating Lea_2

Leases - Lessee Operating Lease Liability Maturity (Details) $ in Thousands	Feb. 02, 2020USD ($)
Lessee Disclosure [Abstract]
2020	$ 590
2021	2,161
2022	1,207
2023	767
2024	659
Thereafter	347
Total	5,731
Less: interest	(344)
Present value of lease liabilities	$ 5,387

Leases - Weighted Average Lease

Leases - Weighted Average Lease Term And Discount Rate (Detail)	Feb. 02, 2020
Lessee Disclosure [Abstract]
Weighted average lease term	3 years 4 months 24 days
Weighted average discount rate	3.76%

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Detail) - USD ($) $ in Thousands	Feb. 02, 2020	Apr. 28, 2019	[1]	Jan. 27, 2019
Commitments and Contingencies Disclosure [Line Items]
Accounts payable for capital expenditures	$ 177	$ 78		$ 91
Mattress Fabrics [Member] | Capital Addition Purchase Commitments [Member]
Commitments and Contingencies Disclosure [Line Items]
Open Purchase Commitments For Equipment	$ 2,300
[1]	Derived from audited financial statements.

Statutory Reserves - Narrative

Statutory Reserves - Narrative (Detail) - Subsidiaries [Member] - China [Member] $ in Millions	9 Months Ended
	Feb. 02, 2020USD ($)
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	$ 4.2
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 Progr_2

Common Stock Repurchase Program (Detail) - USD ($)	3 Months Ended				9 Months Ended
	Feb. 02, 2020	Jan. 27, 2019	Oct. 28, 2018	Jul. 29, 2018	Feb. 02, 2020	Jan. 27, 2019	Mar. 04, 2020	Sep. 05, 2019
Stockholders Equity Note [Line Items]
Cost of common stock repurchase	$ 728,000	$ 2,472,000	$ 772,000	$ 72,000
Common Stock [Member]
Stockholders Equity Note [Line Items]
Common stock repurchased	55,750	123,543	33,890	2,990
Cost of common stock repurchase	$ 3,000	$ 6,000	$ 2,000
Common Stock Repurchase Program June 15, 2016 [Member] | Common Stock [Member]
Stockholders Equity Note [Line Items]
Common stock repurchased						160,423
Cost of common stock repurchase						$ 3,300,000
Stock Repurchase Program September 5, 2019 [Member] | Common Stock [Member]
Stockholders Equity Note [Line Items]
Authorization amount for repurchase of common stock								$ 5,000,000
Common stock repurchased					55,750
Cost of common stock repurchase					$ 728,000
Remaining authorized repurchase amount	$ 4,300,000				$ 4,300,000
Stock Repurchase Program March 4, 2020 [Member] | Common Stock [Member]
Stockholders Equity Note [Line Items]
Authorization amount for repurchase of common stock							$ 5,000,000

Dividend Program - Narrative (D

Dividend Program - Narrative (Detail) - USD ($) $ / shares in Units, $ in Thousands	Mar. 04, 2020	Feb. 02, 2020	Jan. 27, 2019
Dividends [Line Items]
Cash dividends paid		$ 3,786	$ 3,493
Quarterly Dividend [Member] | Minimum [Member]
Dividends [Line Items]
Cash dividend payment, per share		$ 0.10	$ 0.09
Quarterly Dividend [Member] | Maximum [Member]
Dividends [Line Items]
Cash dividend payment, per share		$ 0.105	$ 0.10
Subsequent Event [Member] | Quarterly Dividend [Member]
Dividends [Line Items]
Cash dividend declared, per share	$ 0.105
Date of payment to shareholders entitled to dividends	Apr. 15, 2020
Date of record of shareholders entitled to dividends	Apr. 7, 2020