v3.25.2

Note 1 - Significant Accounting Policies (Details Textual) $ in Millions	12 Months Ended
	May 03, 2025 USD ($) shares	Apr. 27, 2024 USD ($) shares	Apr. 29, 2023 USD ($) shares	Apr. 30, 2022 USD ($)
Number of Reportable Segments	1
Money Market Funds, at Carrying Value	$ 109.1	$ 240.9
Accounts Receivable, after Allowance for Credit Loss			$ 104.9	$ 93.6
Inventory, Finished Goods, Gross	44.0	50.3
Inventory, Raw Materials, Gross	41.1	34.3
Self Insurance Reserve and Coverage by Insurance, Noncurrent	5.5	5.5
Self Insurance Reserve, Noncurrent, Covered by Insurance	3.8	4.0
Shipping and Handling Costs	75.5	77.8	86.8
Marketing Expense	$ 45.3	$ 50.0	$ 44.1
Incremental Common Shares Attributable to Dilutive Effect of Equity Unit Purchase Agreements (in shares) \| shares	78,000	201,000	261,000
Building and Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	2 years
Building and Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	30 years
Machinery and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	15 years

Carrying amount of accrued known and estimated losses incurred as of the balance sheet date for which no insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property that are expected to be paid after one year (or the normal operating cycle, if longer) and the additional insurance coverage.

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Carrying amount of accrued known and estimated losses incurred as of the balance sheet date for which insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property that are expected to be paid after one year (or the normal operating cycle, if longer).

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Cost incurred during the reporting period in transporting goods and services to customers.

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Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.

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Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of equity unit purchase agreements using the treasury stock method.

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Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.

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Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.

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Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs.

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Investment in short-term money-market instruments (such as commercial paper, banker's acceptances, repurchase agreements, government securities, certificates of deposit, and so forth) which are highly liquid (that is, readily convertible to known amounts of cash) and so near their maturity that they present an insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify as cash equivalents by definition. Original maturity means an original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.

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Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.

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Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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NATIONAL BEVERAGE CORP 10-K