Accounts Receivable (Tables)

12 Months Ended

May 03, 2020

Receivables [Abstract]

Summary of Accounts Receivable

A summary of accounts receivable follows:

	May 3,			April 28,
(dollars in thousands)	2020			2019
customers	$	25,649		$	24,370
allowance for doubtful accounts		(472	)		(393	)
allowance for cash discounts		(68	)		(186	)
reserve for returns and allowances and discounts		(16	)		(40	)
	$	25,093		$	23,751		(1)

At April 28, 2019, accounts receivable totaled $23.8 million, of which $23.4 million and $378,000 were classified as accounts receivable and within current assets held for sale – discontinued operation, respectively, in the accompanying Consolidated Balance Sheet.

Allowance for Doubtful Accounts

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

(dollars in thousands)	2020			2019			2018
beginning balance	$	(393	)	$	(357	)	$	(414	)
provision for bad debts		(79	)		(84	)		57
write-offs, net of recoveries		—			48			—
ending balance	$	(472	)	$	(393	)	$	(357	)

Summary of the Activity in the Allowance for Returns and Allowances and Discounts

A summary of the activity in the allowance for returns and allowances and discounts follows:

(dollars in thousands)	2020			2019			2018
beginning balance	$	(226	)	$	(1,433	)	$	(1,220	)
adoption of ASC Topic 606		—			1,145			—
provision for returns and allowances and discounts		(1,603	)		(2,180	)		(3,295	)
credits issued and discounts taken		1,745			2,242			3,082
ending balance	$	(84	)	$	(226	)	$	(1,433	)