Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 30, 2015	Apr. 30, 2014
Current Assets:
Cash and cash equivalents (including short term investments of $5,272 and $5,482, respectively)	$ 5,874	$ 5,788
Securities available-for-sale	9,632	9,226
Accounts receivable, net of allowance for doubtful accounts of $32 and $39, respectively	1,409	1,206
Prepaid and refundable income taxes	114	175
Prepaid expenses and other current assets	1,460	1,507
Deferred income taxes	356	364
Total current assets	18,845	18,266
Long term assets:
Investment in EAM Trust	58,048	57,850
Property and equipment, net	3,690	3,863
Capitalized software and other intangible assets, net	6,838	6,896
Total long term assets	68,576	68,609
Total assets	87,421	86,875
Current Liabilities:
Accounts payable and accrued liabilities	1,787	2,429
Accrued salaries	1,219	1,349
Dividends payable	1,472	1,472
Accrued taxes on income	226	316
Unearned revenue	21,510	21,490
Total current liabilities	26,214	27,056
Long term liabilities:
Unearned revenue	4,537	3,634
Deferred charges	167	367
Deferred income taxes	22,064	22,520
Total long term liabilities	26,768	26,521
Total liabilities	52,982	53,577
Shareholders' Equity:
Common stock, $0.10 par value; authorized 30,000,000 shares; issued 10,000,000 shares	1,000	1,000
Additional paid-in capital	991	991
Retained earnings	34,587	33,183
Treasury stock, at cost (190,504 shares and 182,071 shares, respectively)	(2,244)	(2,122)
Accumulated other comprehensive income, net of tax	105	246
Total shareholders' equity	34,439	33,298
Total liabilities and shareholders' equity	$ 87,421	$ 86,875

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.