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, 2026 and April 30, 2026 are as follows:


	July 31, 2026				April 30, 2026
(In thousands)	Carrying Value		Fair Value		Carrying Value		Fair Value
Cash and cash equivalents	$	27,532	$	27,532	$	46,962	$	46,962
Restricted cash	82,445		82,445		84,684		84,684
Inventory - Repossessions	15,778		15,778		20,263		20,263
Finance receivables, net	909,797		708,615		1,079,167		840,770
Accounts payable	22,173		22,173		32,063		32,063
Contingent consideration	5,768		5,768		5,768		5,768
Senior secured note payable, net	266,205		266,205		263,681		263,681
Non-recourse notes payable, net	357,655		351,052		458,685		462,975