Allowance for Doubtful Accounts

3 Months Ended

Jul. 30, 2023

Receivables [Abstract]

Allowance for Doubtful Accounts

3. Allowance for Doubtful Accounts

A summary of the activity in the allowance for doubtful accounts follows:

	Three Months Ended
(dollars in thousands)	July 30, 2023			July 31, 2022
Beginning balance	$	342		$	292
Provision for bad debts		129			57
Write-offs, net of recoveries		(30	)		-
Ending balance	$	441		$	349

During the three-month periods ended July 30, 2023, and July 31, 2022, we assessed the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customers’ (i) financial position; (ii) past payment history; (iii) management’s general ability; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions. After our risk assessment was completed, we assigned credit grades to our customers, which in turn, were used to determine our allowance for doubtful accounts totaling $441,000 and $349,000 as of July 30, 2023, and July 31, 2022, respectively.