Allowance for Doubtful Accounts

9 Months Ended

Jan. 31, 2021

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)	January 31, 2021		February 2, 2020
Beginning balance	$	472	$	393
Provision for bad debts		163		(16	)
Net write-offs, net of recoveries		—		—
Ending balance	$	635	$	377

During the nine-month period ended January 31, 2021, we assessed the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s (i) financial position; (ii) past payment history; (iii) management’s general ability; (iv) historical loss experience; and (v) the ongoing economic uncertainty associated with the COVID-19 global pandemic. 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 $635,000 as of January 31, 2021.