Assets Current assets Cash and cash equivalents Receivables Inventories Prepaid expenses Income taxes receivable Total current assets Property and equipment, at cost Land Buildings and leasehold improvements Machinery and equipment Finance lease right-of-use assets Construction in process Less accumulated depreciation and amortization Net property and equipment Other assets, net of amortization Goodwill Total assets

Liabilities and Shareholders' Equity Current liabilities Current maturities of long-term debt and finance lease obligations Accounts payable Accrued expenses Wages and related taxes Property taxes Insurance accruals Other Total current liabilities Long-term debt and finance lease obligations, net of current maturities Deferred income taxes Insurance accruals, net of current portion Other long-term liabilities Total liabilities Commitments and contingencies Shareholders' equity Preferred stock, no par value, none issued Common stock, no par value, 37,263,248 and 37,111,667 shares issued and outstanding at April 30, 2023 and 2022, respectively Retained earnings Total shareholders' equity Total liabilities and shareholders' equity

1. 1. Identify operating assets 2. identify operating liabilities and show how do you find them. 3. Identify net operating assets and how do you find them. 4. Identify and non-operating assets how do you find them. 5. Identify non-operating liabilities how do you find them.

6. Operating net income