v3.26.1
OTHER ASSETS
12 Months Ended
Apr. 30, 2026
OTHER ASSETS  
OTHER ASSETS

(4)          OTHER ASSETS

Other assets consist of (in thousands):

April 30, 

  ​ ​ ​

2026

  ​ ​ ​

2025

Prepaid expenses

$

1,166

$

470

Miscellaneous assets

381

283

Property

2,160

2,060

Equipment

569

567

Less accumulated depreciation of property and equipment

(585)

(441)

Property and equipment, net

 

2,144

 

2,186

Total

$

3,691

$

2,939

Prepaid expenses as of April 30, 2026 primarily consist of land development cash collateralized performance guaranties and insurance. Prepaid expenses as of April 30, 2025 primarily consist of land development cash collateralized performance guaranties and insurance. Property includes a 7,000 square foot office building in Rio Rancho utilized by the Company’s land development business segment and homebuilding business segment. Amortized lease cost for right-of-use assets associated with the leases of office facilities was $30,000 and $28,000 for 2026 and 2025. Depreciation expense associated with property and equipment was $145,000 and $102,000 for 2026 and 2025.