Note 8 - Federal, State and Local Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Oct. 31, 2024	Oct. 31, 2023
Federal	$ 1,339	$ 1,253	$ 2,622	$ 2,462
State and local	354	259	666	510
Current tax expense	1,693	1,512	3,288	2,972
Federal	182	(346)	486	(306)
State and local	0	(64)	11	(64)
Deferred tax expense (benefit):	182	(410)	497	(370)
Income tax provision	$ 1,875	$ 1,102	$ 3,785	$ 2,602

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

VALUE LINE INC 10-Q