A summary of accounts receivable follows:


	May 3,			April 27,			April 28,
(dollars in thousands)	2026			2025			2024
Customers	$	21,082		$	22,799		$	21,660
Allowance for doubtful accounts		(589	)		(651	)		(356	)
Allowance for cash discounts		(112	)		(108	)		(113	)
Reserve for returns and allowances and discounts		(12	)		(196	)		(53	)
	$	20,369		$	21,844		$	21,138

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


(dollars in thousands)	2026			2025			2024
Beginning balance	$	(651	)	$	(356	)	$	(342	)
Provision for bad debts		(196	)		(342	)		(276	)
Write-offs, net of recoveries		258			47			262
Ending balance	$	(589	)	$	(651	)	$	(356	)

As of May 3, 2026, April 27, 2025, and April 28, 2024, 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 to operate its business; 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 $589,000, $651,000, and $356,000 as of May 3, 2026, April 27, 2025, and April 28, 2024, respectively.

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


(dollars in thousands)	2026			2025			2024
Beginning balance	$	(304	)	$	(166	)	$	(124	)
Provision for returns and allowances and discounts		(978	)		(1,423	)		(1,173	)
Credits issued and discounts taken		1,158			1,285			1,131
Ending balance	$	(124	)	$	(304	)	$	(166	)