The estimated fair values, and related carrying amounts, of the financial instruments and other assets included in the Company’s financial statements at July 31, 2025 and April 30, 2025 are as follows:


	July 31, 2025				April 30, 2025
(In thousands)	Carrying Value		Fair Value		Carrying Value		Fair Value
Cash and cash equivalents	$	9,666	$	9,666	$	9,808	$	9,808
Restricted cash	111,761		111,761		114,729		114,729
Inventory - Repossessions	16,432		16,432		18,845		18,845
Finance receivables, net	1,183,452		932,144		1,180,673		928,130
Accounts payable	33,977		33,977		34,980		34,980
Contingent consideration	6,954		6,954		6,298		6,298
Revolving line of credit, net	164,394		164,394		204,769		204,769

Non-recourse notes payable, net	610,750		619,380		572,010		581,029