Document And Entity Information
v4.1.217.0
Document And Entity Information
3 Months Ended
Jul. 31, 2011
Sep. 06, 2011
Document And Entity Information    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Jul. 31, 2011
Document Fiscal Period Focus Q1  
Document Fiscal Year Focus 2012  
Entity Registrant Name CASEYS GENERAL STORES INC  
Entity Central Index Key 0000726958  
Current Fiscal Year End Date --04-30  
Entity Filer Category Large Accelerated Filer  
Entity Common Stock, Shares Outstanding   38,052,409

Condensed Consolidated Balance Sheets
v4.1.217.0
Condensed Consolidated Balance Sheets (USD $)
In Thousands
Jul. 31, 2011
Apr. 30, 2011
ASSETS    
Cash and cash equivalents $ 139,017 $ 59,572
Receivables 22,337 20,154
Inventories 163,942 159,200
Prepaid expenses 2,439 1,180
Deferred income taxes 11,195 10,405
Income tax receivable   43,376
Total current assets 338,930 293,887
Other assets, net of amortization 11,817 11,721
Goodwill 104,206 88,042
Property and equipment, net of accumulated depreciation of $797,914 at July 31, 2011 and of $777,342 at April 30, 2011 1,254,103 1,217,305
Total assets 1,709,056 1,610,955
LIABILITIES AND SHAREHOLDERS' EQUITY    
Notes payable to bank   600
Current maturities of long-term debt 1,002 1,167
Accounts payable 245,808 215,675
Accrued expenses 92,460 77,058
Income taxes payable 5,194  
Total current liabilities 344,464 294,500
Long-term debt, net of current maturities 678,653 678,680
Deferred income taxes 213,502 203,078
Deferred compensation 13,857 13,858
Other long-term liabilities 18,938 16,943
Total liabilities 1,269,414 1,207,059
Shareholders' equity:    
Preferred stock, no par value    
Common stock, no par value 6,057 3,996
Retained earnings 433,585 399,900
Total shareholders' equity 439,642 403,896
Total liabilities and shareholders' equity $ 1,709,056 $ 1,610,955

Condensed Consolidated Balance Sheets (Parenthetical)
v4.1.217.0
Condensed Consolidated Balance Sheets (Parenthetical) (USD $)
In Thousands
Jul. 31, 2011
Apr. 30, 2011
Condensed Consolidated Balance Sheets    
Property and equipment, accumulated depreciation $ 797,914 $ 777,342
Preferred stock, no par value    
Common stock, no par value    

Condensed Consolidated Statements Of Earnings
v4.1.217.0
Condensed Consolidated Statements Of Earnings (USD $)
In Thousands, except Share data
3 Months Ended
Jul. 31, 2011
Jul. 31, 2010
Condensed Consolidated Statements Of Earnings    
Total revenue $ 1,873,832 $ 1,362,027
Cost of goods sold (exclusive of depreciation and amortization, shown separately below) 1,607,050 1,128,056
Gross profit 266,782 233,971
Operating expenses 171,416 152,386
Depreciation and amortization 22,895 19,563
Interest, net 8,934 2,527
Earnings before income taxes 63,537 59,495
Federal and state income taxes 24,146 22,209
Net earnings $ 39,391 $ 37,286
Earnings per common share    
Basic $ 1.04 $ 0.73
Diluted $ 1.03 $ 0.73
Basic weighted average shares outstanding 38,024,376 50,946,829
Plus effect of stock options 307,838 282,287
Diluted weighted average shares outstanding 38,332,214 51,229,116

Condensed Consolidated Statements Of Cash Flows
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Condensed Consolidated Statements Of Cash Flows (USD $)
In Thousands
3 Months Ended
Jul. 31, 2011
Jul. 31, 2010
Cash flows from operations:    
Net earnings $ 39,391 $ 37,286
Adjustments to reconcile net earnings to net cash provided by operations:    
Depreciation and amortization 22,895 19,563
Other amortization 385 292
Stock based compensation 477 810
Loss on sale and disposal of property and equipment 386 112
Deferred income taxes 9,634 (1,056)
Excess tax benefits related to stock option exercises (268) (154)
Changes in assets and liabilities:    
Receivables (2,183) (922)
Inventories (2,243) 1,699
Prepaid expenses (1,259) (1,126)
Accounts payable 30,133 18,731
Accrued expenses 15,189 6,735
Income taxes 50,318 22,764
Other, net 4 (1,037)
Net cash provided by operations 162,859 103,697
Cash flows from investing:    
Purchase of property and equipment (47,514) (39,352)
Payments for acquisition of stores, net of cash acquired (31,115) (295)
Proceeds from sale of property and equipment 322 287
Net cash used in investing activities (78,307) (39,360)
Cash flows from financing:    
Payments of long-term debt (384) (13,959)
Net borrowing of short-term debt (600)  
Proceeds from exercise of stock options 1,316 988
Payments of cash dividends (5,707) (5,097)
Excess tax benefits related to stock option exercises 268 154
Net cash used in financing activities (5,107) (17,914)
Net increase in cash and cash equivalents 79,445 46,423
Cash and cash equivalents at beginning of the period 59,572 151,676
Cash and cash equivalents at end of the period 139,017 198,099
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS INFORMATION    
Interest, net of amount capitalized 126 1,847
Income taxes $ (36,035) $ 283

Presentation Of Financial Statements
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Presentation Of Financial Statements
3 Months Ended
Jul. 31, 2011
Presentation Of Financial Statements  
Presentation Of Financial Statements

 

  1. Presentation of Financial Statements

The accompanying condensed consolidated financial statements include the accounts and transactions of the Company and its wholly-owned subsidiaries.  All material inter-company balances and transactions have been eliminated in consolidation.


Basis Of Presentation
v4.1.217.0
Basis Of Presentation
3 Months Ended
Jul. 31, 2011
Basis Of Presentation  
Basis Of Presentation
  1. Basis of Presentation

The accompanying condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.  Although management believes that the disclosures are adequate to make the information presented not misleading, it is suggested that these interim condensed consolidated financial statements be read in conjunction with the Company's most recent audited financial statements and notes thereto.  In the opinion of management, the accompanying condensed consolidated financial statements contain all adjustments (consisting of only normal recurring accruals) necessary to present fairly the financial position as of July 31, 2011 and April 30, 2011, and the results of operations for the three months ended July 31, 2011 and 2010, and cash flows for the three months ended July 31, 2011 and 2010.


Revenue Recognition
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Revenue Recognition
3 Months Ended
Jul. 31, 2011
Revenue Recognition  
Revenue Recognition
  1. Revenue Recognition

The Company recognizes retail sales of gasoline, grocery and general merchandise, prepared food and fountain and commissions on lottery, prepaid phone cards, and video rentals at the time of the sale to the customer.  Vendor rebates in the form of rack display allowances are treated as a reduction in cost of sales and are recognized pro rata over the period covered by the applicable rebate agreement.  Vendor rebates in the form of billbacks are treated as a reduction in cost of sales and are recognized at the time the product is sold.


Fair Value Disclosure
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Fair Value Disclosure
3 Months Ended
Jul. 31, 2011
Fair Value Disclosure  
Fair Value Disclosure
  1. Fair Value Disclosure

The fair value of the Company's long-term debt excluding capital lease obligations is estimated based on the current rates offered to the Company for debt of the same or similar issues.  The fair value of the Company's long-term debt excluding capital lease obligations was approximately $636,000 at July 31, 2011 and April 30, 2011.  The Company has an aggregate $100,000 line of credit with no balance owed at July 31, 2011 and $600 owed at April 30, 2011.


Fair Value Disclosure (Details)
v4.1.217.0
Fair Value Disclosure (Details) (USD $)
In Thousands
Jul. 31, 2011
Apr. 30, 2011
Fair Value Disclosure    
Fair value of long-term debt excluding capital lease obligations $ 636,000 $ 636,000
Line of credit, maximum borrowing capacity 100,000  
Line of credit, amount owed $ 0 $ 600

Disclosure Of Compensation Related Costs, Share Based Payments
v4.1.217.0
Disclosure Of Compensation Related Costs, Share Based Payments
3 Months Ended
Jul. 31, 2011
Disclosure Of Compensation Related Costs, Share Based Payments  
Disclosure Of Compensation Related Costs, Share-Based Payments

5.   Disclosure of Compensation Related Costs, Share Based Payments

                The 2009 Stock Incentive Plan (the "Plan"), was approved by the Board in June 2009 and approved by the shareholders in September 2009.  The Plan replaced the 2000 Option Plan and the Non-employee Director Stock Plan (together, the "Prior Plans").  There are 4,454,604 shares still available for grant at July 31, 2011.  Awards made under the Plan may take the form of stock options, restricted stock or restricted stock units.  Each share issued pursuant to a stock option will reduce the shares available for grant by one, and each share issued pursuant to an award of restricted stock or restricted stock units will reduce the shares available for grant by two.  On June 10, 2011, restricted stock units with respect to a total of 9,198 shares were granted to certain officers and key employees for the equity component of the 2011 fiscal year incentive compensation award. These awards were granted at no cost to the grantee. These awards will vest on May 1, 2014 and compensation expense is currently being recognized ratably over the vesting period. Additional information regarding the Plan is provided in the Company's 2009 Proxy Statement.

                On June 23, 2011, stock options totaling 441,000 shares were granted to certain officers and key employees at an exercise price equal to the Company's closing stock price on that day.  These awards were granted at no cost to the employee.  These awards will vest on June 23, 2014 and compensation expense is currently being recognized ratably over the vesting period.

On June 23, 2011, restricted stock units totaling 15,000 shares were granted to the CEO.  This award was also granted at no cost to the employee.  This award will vest on June 23, 2014 and compensation expense is currently being recognized ratably over the vesting period.

At July 31, 2011, options for shares (which expire between 2012 and 2021) were outstanding for the Plan and Prior Plans.  Information concerning the issuance of stock options under the Plan and Prior Plans is presented in the following table:

 

 

 

 

Number of Shares

 

 

Weighted Average Exercise Price

 

 

 

 

 

 

Outstanding April 30, 2011

 

775,609 

 

$

23.38

Granted

 

441,000 

 

 

44.39

Exercised

 

(64,500)

 

 

20.41

Forfeited

 

---------- 

 

 

-------

Outstanding at July 31, 2011

 

1,152,109 

 

$

31.59

 

At July 31, 2011, all outstanding options had an aggregate intrinsic value of $15,449 and a weighted average remaining contractual life of 7.6 years.  The vested options totaled 371,109 shares with a weighted average exercise price of $22.18 per share and a weighted average remaining contractual life of 4.6 years.  The aggregate intrinsic value for the vested options as of July 31, 2011, was $8,468.  The aggregate intrinsic value for the total of all options exercised during the three months ended July 31, 2011, was $1,512 and the total fair value of shares granted during the three months ended July 31, 2011, was $6,461.

Total compensation costs recorded for the three months ended July 31, 2011 and 2010, respectively, were $477 and $810 for the stock option and restricted stock unit awards.  As of July 31, 2011, there was $7,283 of total unrecognized compensation costs related to the Plan and Prior Plans for stock options and $989 of unrecognized compensation costs related to restricted stock units which are expected to be recognized ratably through fiscal 2014.


Disclosure Of Compensation Related Costs, Share Based Payments (Tables)
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Disclosure Of Compensation Related Costs, Share Based Payments (Tables)
3 Months Ended
Jul. 31, 2011
Disclosure Of Compensation Related Costs, Share Based Payments  
Schedule Of Issuance Of Stock Option Plans

 

 

 

Number of Shares

 

 

Weighted Average Exercise Price

 

 

 

 

 

 

Outstanding April 30, 2011

 

775,609 

 

$

23.38

Granted

 

441,000 

 

 

44.39

Exercised

 

(64,500)

 

 

20.41

Forfeited

 

---------- 

 

 

-------

Outstanding at July 31, 2011

 

1,152,109 

 

$

31.59


Disclosure Of Compensation Related Costs, Share Based Payments (Narrative) (Details)
v4.1.217.0
Disclosure Of Compensation Related Costs, Share Based Payments (Narrative) (Details) (USD $)
In Thousands, except Share data, unless otherwise specified
3 Months Ended
Jul. 31, 2011
Jul. 31, 2010
Each award of stock options issued, reduction in shares available amount 1  
Each award of restricted stock or restricted unit issued, reduction in shares available amount 2  
Restricted shares granted 15,000  
Date vested May 1, 2014  
Stock granted 441,000  
Share based compensation, cost to grantee $ 0  
Aggregate intrinsic value of options outstanding 15,449  
Weighted average remaining contractual life of options outstanding (years) 7.6  
Options vested 371,109  
Weighted average exercise price of options vested $ 22.18  
Weighted average remaining contractual life of vested options (years) 4.6  
Aggregate intrinsic value of options vested 8,468  
Aggregate intrinsic value of options exercised 1,512  
Total fair value of shares vested 6,461  
Total compensation costs 477 810
Maximum [Member]
   
Stock options, expiration date 2021  
Minimum [Member]
   
Stock options, expiration date 2012  
Stock Options [Member]
   
Date vested June 23, 2014  
2009 Stock Incentive Plan [Member]
   
Shares available for grant 4,454,604  
2000 Stock Option Plan [Member]
   
Unrecognized compensation costs 7,283  
Restricted Stock [Member]
   
Restricted shares granted 9,198  
Date vested June 23, 2014  
Share based compensation, cost to grantee 0  
Unrecognized compensation costs $ 989  

Disclosure Of Compensation Related Costs, Share Based Payments (Schedule Of Issuance Of Stock Option Plans) (Details)
v4.1.217.0
Disclosure Of Compensation Related Costs, Share Based Payments (Schedule Of Issuance Of Stock Option Plans) (Details) (USD $)
3 Months Ended
Jul. 31, 2011
Disclosure Of Compensation Related Costs, Share Based Payments  
Number of Shares, Outstanding April 30, 2011 775,609
Number of Shares, Granted 441,000
Number of Shares, Exercised (64,500)
Number of Shares, Forfeited  
Number of Shares, Outstanding July 31, 2011 1,152,109
Weighted Average Exercise Price, Outstanding April 30, 2011 $ 23.38
Weighted Average Exercise Price, Granted $ 44.39
Weighted Average Exercise Price, Exercised $ 20.41
Weighted Average Exercise Price, Forfeited  
Weighted Average Exercise Price, Outstanding July 31, 2011 $ 31.59

Acquisitions
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Acquisitions
3 Months Ended
Jul. 31, 2011
Acquisitions  
Acquisitions

6.   Acquisitions

                During the first three months of fiscal 2012, the Company acquired 27 stores through a variety of single store and multi-store transactions with several unrelated third parties. The stores were valued using a discounted cash flow model on a location by location basis. The acquisitions were recorded by allocating the purchase price to the assets acquired, including intangible assets and liabilities assumed, based on their estimated fair values at the acquisition date. The excess of the cost of the acquisition over the net amounts assigned to the fair value of the assets acquired and the liabilities assumed is recorded as goodwill. All of the goodwill associated with these transactions will be deductible for income tax purposes over 15 years.

                Allocation of the purchase price for the transactions in aggregate is as follows (in thousands):

           

Assets acquired:

 

 

   Inventories

$

2,499

   Property and equipment

 

12,665

Total assets

 

15,164

Liabilities assumed:

 

 

   Accrued expenses

 

213

Total liabilities

 

213

Net tangible assets acquired, net of cash

 

14,951

Goodwill and other intangible assets

 

16,164

Total consideration paid, net of cash acquired

$

31,115

 

                The allocation of the purchase price to assets acquired and liabilities assumed is preliminary pending finalization of management's analysis.


                The following unaudited pro forma information presents a summary of our consolidated results of operations as if the transactions referenced above occurred at the beginning of the first fiscal year of the periods presented (amounts in thousands, except per share data):

           

 

 

Three months ended

July 31,

 

 

2011

 

2010

Total revenues

$

1,897,203

 

1,391,626

Net earnings

 

39,918

 

38,204

Earnings per share:

 

 

 

 

Basic

$

1.05

 

.75

Diluted

$

1.04

 

.75

 


Acquisitions (Tables)
v4.1.217.0
Acquisitions (Tables)
3 Months Ended
Jul. 31, 2011
Acquisitions  
Allocation Of Purchase Price

Assets acquired:

 

 

   Inventories

$

2,499

   Property and equipment

 

12,665

Total assets

 

15,164

Liabilities assumed:

 

 

   Accrued expenses

 

213

Total liabilities

 

213

Net tangible assets acquired, net of cash

 

14,951

Goodwill and other intangible assets

 

16,164

Total consideration paid, net of cash acquired

$

31,115

Pro Forma Information Of Consolidated Results Of Operations

 

 

Three months ended

July 31,

 

 

2011

 

2010

Total revenues

$

1,897,203

 

1,391,626

Net earnings

 

39,918

 

38,204

Earnings per share:

 

 

 

 

Basic

$

1.05

 

.75

Diluted

$

1.04

 

.75


Acquisitions (Narrative) (Details)
v4.1.217.0
Acquisitions (Narrative) (Details)
3 Months Ended
Jul. 31, 2011
years
Acquisitions  
Number of stores acquired 27
Goodwill deductible for income tax purposes, period (years) 15

Acquisitions (Allocation Of Purchase Price) (Details)
v4.1.217.0
Acquisitions (Allocation Of Purchase Price) (Details) (USD $)
In Thousands
Jul. 31, 2011
Acquisitions  
Inventories $ 2,499
Property and equipment 12,665
Total assets 15,164
Accrued expenses 213
Total liabilities 213
Net tangible assets acquired, net of cash 14,951
Goodwill and other intangible assets 16,164
Total consideration paid, net of cash acquired $ 31,115

Acquisitions (Pro Forma Information Of Consolidated Results Of Operations) (Details)
v4.1.217.0
Acquisitions (Pro Forma Information Of Consolidated Results Of Operations) (Details) (USD $)
In Thousands, except Per Share data
3 Months Ended
Jul. 31, 2011
Jul. 31, 2010
Acquisitions    
Total revenues $ 1,897,203 $ 1,391,626
Net earnings $ 39,918 $ 38,204
Earnings per share, Basic $ 1.05 $ 0.75
Earnings per share, Diluted $ 1.04 $ 0.75

Commitments And Contingencies
v4.1.217.0
Commitments And Contingencies
3 Months Ended
Jul. 31, 2011
Commitments And Contingencies  
Commitments And Contingencies

7.   Commitments and Contingencies

               The Company is named as a defendant in four lawsuits ("hot fuel" cases) brought in the federal courts in Kansas and Missouri against a variety of gasoline retailers.  The complaints generally allege that the Company, along with numerous other retailers, has misrepresented gasoline volumes dispensed at its pumps by failing to compensate for expansion that occurs when fuel is sold at temperatures above 60°F.  Fuel is measured at 60°F in wholesale purchase transactions and computation of motor fuel taxes in Kansas and Missouri.  The complaints all seek certification as class actions on behalf of gasoline consumers within those two states, and one of the complaints also seeks certification for a class consisting of gasoline consumers in all states.  The actions generally seek recovery for alleged violations of state consumer protection or unfair merchandising practices statutes, negligent and fraudulent misrepresentation, unjust enrichment, civil conspiracy, and violation of the duty of good faith and fair dealing; several seek injunctive relief and punitive damages. The amounts sought are not quantified.

These actions are among a total of 45 similar lawsuits that have been filed since November 2006 in 27 jurisdictions, including 25 states, the District of Columbia, and Guam against a wide range of defendants that produce, refine, distribute and/or market gasoline products in the United States.  On June 18, 2007, the Federal Judicial Panel on Multidistrict Litigation ordered that all of the pending hot fuel cases (officially, the "Motor Fuel Temperature Sales Practices Litigation") be transferred to the U.S. District Court for the District of Kansas in Kansas City, Kansas, for coordinated or consolidated pretrial proceedings, including rulings on discovery matters, various pretrial motions, and class certification.  Discovery efforts by both sides were substantially completed during the ensuing months, and the plaintiffs filed motions for class certification in each of the pending lawsuits.

In a Memorandum and Order entered on May 28, 2010, the Court ruled on the Plaintiffs' Motion for Class Certification in two cases originally filed in the U.S. District Court for the District of Kansas, American Fiber & Cabling, LLC v. BP West Coast Products, LLC, et. al., Case No. 07-2053, and Wilson v. Ampride, Inc., et. al., Case No. 06-2582, in which the Company is a named Defendant.  The Court determined that it could not certify a class as to claims against the Company in the American Fiber & Cabling case, having decided that the named Plaintiff had no standing to assert such claims.  However, in the Wilson case the Court certified a class as to the liability and injunctive aspects of the Plaintiff's claims for unjust enrichment and violation of the Kansas Consumer Protection Act (KCPA) against the Company and several other Defendants.  With respect to claims for unjust enrichment, the class certified consists of all individuals and entities (except employees or affiliates of the Defendants) that, at any time between January 1, 2001 and the present, purchased motor fuel at retail at a temperature greater than 60°F, in the state of Kansas, from a gas station owned, operated, or controlled by one or more of the Defendants.  As to claims for violation of the KCPA, the class certified is limited to all individuals, sole proprietors and family partnerships (excluding employees or affiliates of Defendants) that made such purchases.

The Court also ordered the parties to show cause in writing why the Wilson case and the American Fiber & Cabling case should not be consolidated for all purposes.  The matter is now under consideration by the Court.  The court has scheduled the trial to commence on May 17, 2012. Management cannot estimate or quantify the relief sought nor the amount of possible loss or potential range of loss related to these actions. Management does not believe the Company is liable to the Plaintiffs for the conduct complained of, and intends to contest the matter vigorously.

From time to time we may be involved in other legal and administrative proceedings or investigations arising from the conduct of our business operations, including contractual disputes; employment or personnel matters; personal injury and property damage claims; and claims by federal, state, and local regulatory authorities relating to the sale of products pursuant to licenses and permits issued by those authorities.  Claims for compensatory or exemplary damages in those actions may be substantial.  While the outcome of such litigation, proceedings, investigations, or claims is never certain, it is our opinion, after taking into consideration legal counsel's assessment and the availability of insurance proceeds and other collateral sources to cover potential losses, that the ultimate disposition of such matters currently pending or threatened, individually or cumulatively, will not have a material adverse effect on our consolidated financial position and results of operation.


Commitments And Contingencies (Details)
v4.1.217.0
Commitments And Contingencies (Details)
Jul. 31, 2011
Commitments And Contingencies  
Number of claims 45
Loss contingency, number of jurisdictions 27
Loss contingency, number of states 25

Income Tax Contingencies
v4.1.217.0
Income Tax Contingencies
3 Months Ended
Jul. 31, 2011
Income Tax Contingencies  
Income Tax Contingencies

8.     Income Tax Contingencies

                The total amount of gross unrecognized tax benefits was $6,148 at April 30, 2011. At July 31, 2011, we had a total of $7,028 in gross unrecognized tax benefits.  Of this amount, $4,013 represents the amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate.  The total amount of accrued interest and penalties for such unrecognized tax benefits was $274 at July 31, 2011 and $245 at April 30, 2011.  Net interest and penalties included in income tax expense for the three months ended July 31, 2011 was an expense of $29 and an expense of $59 for the same period of 2010.  These unrecognized tax benefits relate to certain federal and state income tax filing positions claimed for our corporate subsidiaries.

                A number of years may elapse before an uncertain tax position is audited and ultimately settled.  It is difficult to predict the ultimate outcome or the timing of resolution for uncertain tax positions.  It is reasonably possible that the amount of unrecognized tax benefits could significantly increase or decrease within the next twelve months. These changes could result from the expiration of the statute of limitations, examinations or other unforeseen circumstances.  As of July 31, 2011, the Company has an ongoing federal income tax examination for the tax year 2009.  Two states have an examination in progress.  The Company did not have any outstanding litigation related to tax matters.  At this time, management expects the aggregate amount of unrecognized tax benefits to decrease by approximately $1,423 within the next 12 months.  This expected decrease is due to the expiration of statute of limitations related to certain federal and state income tax filing positions.

                The statute of limitations for federal income tax filings remains open for the years 2007 and forward.  Tax years 2003 and forward are subject to audit by state tax authorities depending on the tax code of each state.


Income Tax Contingencies (Details)
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Income Tax Contingencies (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 12 Months Ended
Jul. 31, 2011
Jul. 31, 2010
Apr. 30, 2011
Jul. 31, 2012
Scenario, Forecast [Member]
Gross unrecognized tax benefits $ 7,028   $ 6,148  
Unrecognized tax benefits impacting effective tax rate if recognized 4,013      
Unrecognized tax benefits, accrued interest and penalties 274   245  
Interest and penalties included in income tax expense (benefit) 29 59    
State examinations in progress 2      
Decrease in unrecognized tax benefits       $ 1,423

Subsequent Events
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Subsequent Events
3 Months Ended
Jul. 31, 2011
Subsequent Events  
Subsequent Events

9.   Subsequent Events

            Events that have occurred subsequent to July 31, 2011 have been evaluated through the filing date of this Quarterly Report on Form 10-Q with the SEC.  


Risk Factors
v4.1.217.0
Risk Factors
3 Months Ended
Jul. 31, 2011
Risk Factors  
Risk Factors

10. Risk Factors

            The Company's financial condition and results of operations are affected by a variety of factors and business influences, certain of which are described in the Cautionary Statements included in Item 2 of this Form 10-Q and in the "Risk Factors" described in Item 1A of the Annual Report on Form 10-K for the fiscal year ended April 30, 2011.  These interim condensed consolidated financial statements should be read in conjunction with those disclosures.