0001193125-26-307064 | 10-K | XBRL Viewer

Restricted Stock Units Expected to Vest

^[1]

298,909

488,377

8,199

^[2]

59,782

4,238

$ 4.23

^[3]

$ 5.35

^[4]

$ 6.23

^[5]

$ 6.43

^[6]

Vesting Period

3 years

31 months

34 months

[1]	Amounts represent the maximum number of common stock shares that could be earned if certain performance targets are met as defined in the related restricted stock unit award agreements as of the date of grant.
[2]	Compensation cost is based on an assessment each reporting period to determine the probability of whether or not certain performance targets will be met and how many shares are expected to be earned as of the end of the vesting period. These amounts represent the number of shares that are expected to vest as of May 3, 2026.
[3]	Price per share represents the closing price of our common stock on the date the respective award was granted.
[4]	Price per share represents the fair market value per share ($1.15 per $1, or an increase of $0.70 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($4.65) for the performance-based component of the performance-based restricted stock units granted to senior executives on August 8, 2024.
[5]	Price per share represents the fair market value per share ($1.11 per $1, or an increase of $0.62 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($5.61) for the performance-based component of the performance-based restricted stock units granted to senior executives on January 8, 2024.
[6]	Price per share represents the fair market value per share ($1.15 per $1, or an increase of $0.84 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($5.59) for the performance-based component of the performance-based restricted stock units granted to senior executives on September 28, 2023.

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Line of Credit - Summary of the Activity Associated With Supply Chain Financing Arrangements (Details) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Outstanding at the beginning of the year

^[1]

$ 12,714

China [Member] | Agricultural Bank of China [Member] | Supplier Financing Arrangements [Member]

^[1]

19,129

$ 12,714

Outstanding at the beginning of the year

2,751

Vendor invoices financed during the year

1,892

2,743

Vendor invoices paid duirng the year

(2,924)

174

$ 1,893

$ 2,751

[1]

Of the total $19.1 million, $12.1 million and $7.0 million were recorded within lines of credit - current and line of credit - long-term, respectively, within the Consolidated Balance Sheet as of May 3, 2026. Of the total $12.7 million, $8.1 million and $4.6 million were recorded within lines of credit - current and line of credit - long-term, respectively, within the Consolidated Balance Sheet as of April 27, 2025.

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

Segment Information - Balance Sheet Information by Operating Segments (Detail) - USD ($)

May 03, 2026

Apr. 27, 2025

Cash and cash equivalents

Accounts receivable

$ 20,369,000

$ 21,844,000

Inventory

47,494,000

49,309,000

8,273,000

5,629,000

Short-term investments - rabbi trust

1,477,000

1,325,000

Short-term note receivable

297,000

280,000

Income taxes receivable

142,000

Other current assets

2,645,000

2,970,000

Long-term note receivable

885,000

1,182,000

Deferred income taxes

503,000

637,000

21,013,000

24,836,000

Assets held for sale

2,177,000

Long-term investments - rabbi trust

2,984,000

5,908,000

Intangible assets

355,000

960,000

4,991,000

5,722,000

Other assets

562,000

591,000

Business Segments [Member]

111,990,000

123,370,000

88,822,000

100,402,000

Accounts receivable

10,657,000

10,576,000

Inventory

31,757,000

33,293,000

^[1],[2]

19,755,000

23,259,000

Assets held for sale

^[3]

2,177,000

^[4]

125,000

62,169,000

69,430,000

Accounts receivable

9,712,000

11,268,000

Inventory

15,737,000

16,016,000

^[5],[6]

708,000

1,010,000

^[7],[8]

496,000

2,678,000

26,653,000

30,972,000

Cash and cash equivalents

8,273,000

5,629,000

Short-term investments - rabbi trust

1,477,000

1,325,000

Short-term note receivable

297,000

280,000

Income taxes receivable

142,000

Other current assets

2,645,000

2,970,000

Long-term note receivable

885,000

1,182,000

Deferred income taxes

503,000

637,000

^[9]

550,000

567,000

Long-term investments - rabbi trust

^[10]

2,488,000

3,105,000

Intangible assets

355,000

960,000

4,991,000

5,722,000

Other assets

$ 562,000

$ 591,000

[1]	The $19.8 million as of May 3, 2026, represents property, plant, and equipment of $18.9 million, and $825,000 located in the U.S. and Haiti, respectively.
[2]	The $23.3 million as of April 27, 2025, represents property, plant, and equipment of $22.3 million and $955,000 located in the U.S. and Haiti, respectively.
[3]	The $2.2 million as of April 27, 2025, represents assets held for sale related to the Property located in Quebec, Canada. See Notes 7, 8, and 10 to the consolidated financial statements regarding the sale of the Property located in Quebec, Canada.
[4]	The $125,000 as of April 27, 2025, represents right of use assets located in Haiti.
[5]	The $1.0 million as of April 27, 2025, represents property, plant, and equipment of $940,000 and $70,000 located in the U.S. and China, respectively.
[6]	The $708,000 as of May 3, 2026, represents property, plant, and equipment of $642,000, $37,000, and $29,000 located in the U.S., Vietnam, and Haiti, respectively.
[7]	The $2.7 million as of April 27, 2025, represents right of use assets of $1.7 million and $1.0 million located in China and the U.S., respectively.
[8]	The $496,000 as of May 3, 2026, represents right of use assets of $421,000 and $75,000 located in China and the U.S., respectively.
[9]	The $550,000 as of May 3, 2026, and $567,000 as of April 27, 2025, represent property, plant, and equipment located in the U.S.
[10]	The $2.5 million as of May 3, 2026, and $3.1 million as of April 27, 2025, represent right of use assets located in the U.S.

Segment Information (Tables)

12 Months Ended

May 03, 2026

Segment Reporting [Abstract]

Summary of Segment Information by Geographic Area

International sales accounted for 31%, 33%, and 32% of net sales during fiscal 2026, 2025, and 2024, respectively, and are summarized by geographic area as follows:


(dollars in thousands)	2026		2025		2024
North America (excluding USA) (1)	$	31,544	$	32,912	$	29,357
Far East and Asia (2)		28,963		30,586		36,334
All Other Areas		3,039		6,026		6,011
	$	63,546	$	69,524	$	71,702

(1)

Of this amount, $28.7 million, $28.8 million, and $25.1 million are attributable to shipments to Mexico in fiscal 2026, 2025, and 2024, respectively.

(2)

Of this amount $12.6 million, $16.0 million, and $18.3 million are attributable to shipments within China in fiscal 2026, 2025, and 2024, respectively.

Schedule of Segments Information

Statements of operations for our segments follow:


(dollars in thousands)	2026			2025			2024
Net sales by segment:
Bedding	$	116,593		$	113,906		$	116,370
Upholstery		86,889			99,331			108,963
Net sales	$	203,482		$	213,237		$	225,333
Cost of sales by segment:
Bedding	$	105,889		$	105,970		$	110,081
Upholstery		71,502			80,579			87,273
Total segment cost of sales		177,391			186,549			197,354
Restructuring related charge (1) (2) (3)		931			1,621			40
Cost of sales	$	178,322		$	188,170		$	197,394
Gross profit:
Bedding	$	10,704		$	7,936		$	6,289
Upholstery		15,387			18,752			21,690
Total segment gross profit		26,091			26,688			27,979
Restructuring related charge (1) (2) (3)		(931	)		(1,621	)		(40	)
Gross profit	$	25,160		$	25,067		$	27,939
Selling, general, and administrative expenses		(34,668	)		(35,705	)		(38,611	)
Restructuring credit (expense) (1) (2) (3)		2,323			(7,739	)		(636	)
Loss from operations	$	(7,185	)	$	(18,377	)	$	(11,308	)
Interest expense		(759	)		(231	)		(11	)
Interest income		1,073			915			1,174
Other expense		(1,414	)		(1,018	)		(625	)
Loss before income taxes	$	(8,285	)	$	(18,711	)	$	(10,770	)

(1)

During fiscal 2026, we incurred a restructuring related charge of $931,000, which represented losses on the disposal, valuation, and markdowns of inventory related to the consolidation of our North American bedding operations, as well as the consolidation of certain facilities related to transforming our operating model to one integrated Culp branded business to reduce fixed costs and enhance operating efficiency. During fiscal 2026, we recorded a restructuring credit of $2.3 million which includes a gain from the sale of the manufacturing facility located in Quebec, Canada totaling $4.0 million, partially offset by charges related to transforming our operating model and the consolidation of certain facilities to reduce fixed costs.

(2)

During fiscal 2025, we incurred a restructuring related charge and restructuring expense of $1.6 million and $7.7 million, respectively, which mostly related to the closure of the bedding manufacturing facility located in Quebec, Canada, and the consolidation of our North American bedding manufacturing operations, as well as initial costs related to transforming our operating model and the consolidation of certain facilities to further reduce fixed costs.

(3)

During fiscal 2024, we incurred a restructuring related charge and restructuring expense of $40,000 and $636,000, respectively, which related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti, and the closure of the upholstery finishing operation located in Shanghai, China during the fourth quarter.

See Note 10 to the consolidated financial statements for further details and a description of our restructuring activities.

Balance sheet information for our segments follow:


(dollars in thousands)	May 3, 2026		April 27, 2025
Segment assets
Bedding:
Accounts receivable	$	10,657	$	10,576
Inventory		31,757		33,293
Property, plant, and equipment (1) (2)		19,755		23,259
Assets held for sale (3)		—		2,177
Right of use assets (4)		—		125
Total bedding assets		62,169		69,430

Upholstery:
Accounts receivable		9,712		11,268
Inventory		15,737		16,016
Property, plant, and equipment (5) (6)		708		1,010
Right of use assets (7) (8)		496		2,678
Total upholstery assets		26,653		30,972
Total segment assets		88,822		100,402

Non-segment assets:
Cash and cash equivalents		8,273		5,629
Short-term investments – rabbi trust		1,477		1,325
Short-term note receivable		297		280
Current income taxes receivable		142		—
Other current assets		2,645		2,970
Long-term note receivable		885		1,182
Deferred income taxes		503		637
Property, plant, and equipment (9)		550		567
Right of use assets (10)		2,488		3,105
Intangible assets		355		960
Long-term investments - rabbi trust		4,991		5,722
Other assets		562		591
Total assets	$	111,990	$	123,370

(1)

The $19.8 million as of May 3, 2026, represents property, plant, and equipment of $18.9 million, and $825,000 located in the U.S. and Haiti, respectively.

(2)

The $23.3 million as of April 27, 2025, represents property, plant, and equipment of $22.3 million and $955,000 located in the U.S. and Haiti, respectively.

(3)

The $2.2 million as of April 27, 2025, represents assets held for sale related to the Property located in Quebec, Canada. See Notes 7, 8, and 10 to the consolidated financial statements regarding the sale of the Property located in Quebec, Canada.

(4)

The $125,000 as of April 27, 2025, represents right of use assets located in Haiti.

(5)

The $708,000 as of May 3, 2026, represents property, plant, and equipment of $642,000, $37,000, and $29,000 located in the U.S., Vietnam, and Haiti, respectively.

(6)

The $1.0 million as of April 27, 2025, represents property, plant, and equipment of $940,000 and $70,000 located in the U.S. and China, respectively.

(7)

The $496,000 as of May 3, 2026, represents right of use assets of $421,000 and $75,000 located in China and the U.S., respectively.

(8)

The $2.7 million as of April 27, 2025, represents right of use assets of $1.7 million and $1.0 million located in China and the U.S., respectively.

(9)

The $550,000 as of May 3, 2026, and $567,000 as of April 27, 2025, represent property, plant, and equipment located in the U.S.

(10)

The $2.5 million as of May 3, 2026, and $3.1 million as of April 27, 2025, represent right of use assets located in the U.S.

Capital expenditures and depreciation expense information for our segments follow:


(dollars in thousands)	2026		2025		2024
Capital expenditures (1):
Bedding	$	539	$	1,550	$	3,474
Upholstery		132		285		271
Non-segment		138		792		255
Total capital expenditures	$	809	$	2,627	$	4,000

Depreciation expense
Bedding	$	3,292	$	4,361	$	5,241
Upholstery		155		174		187
Selling, general, and administrative		658		905		1,093
Total depreciation expense		4,105		5,440		6,521
Accelerated depreciation expense (2) (3)		112		1,339		—
Total	$	4,217	$	6,779	$	6,521

(1)

Capital expenditure amounts are stated on an accrual basis. See Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.

(2)

During fiscal 2026, accelerated depreciation expense totaling $112,000 related to the upholstery segment and was classified within restructuring credit in the fiscal 2026 Consolidated Statement of Net Loss. Accelerated depreciation expense pertained to the shortening of useful lives of equipment related to the consolidation of distribution activities from our Burlington, North Carolina facility to the manufacturing and distribution center located in Stokesdale, North Carolina.

(3)

During fiscal 2025, accelerated depreciation expense totaling $1.3 million related to the bedding segment and was classified within restructuring expense in the fiscal 2025 Consolidated Statement of Net Loss. Accelerated depreciation expense related to shortening of useful lives of equipment associated with the closure of our bedding operation located in Quebec, Canada.

Fair Value - Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025
U.S. Government Money Market Fund [Member]
Assets:
Investments at fair value	$ 4,352	$ 5,682
Growth Allocation Mutual Funds [Member]
Assets:
Investments at fair value	991	808
S&P 500 Index Fund [Member]
Assets:
Investments at fair value	443	275
Lord Abbett Bond Debenture Fund [Member]
Assets:
Investments at fair value	397	11
Other [Member]
Assets:
Investments at fair value	285	271
Quoted prices in active markets for identical assets - Level 1 [Member] \| U.S. Government Money Market Fund [Member]
Assets:
Investments at fair value	4,352	5,682
Quoted prices in active markets for identical assets - Level 1 [Member] \| Growth Allocation Mutual Funds [Member]
Assets:
Investments at fair value	991	808
Quoted prices in active markets for identical assets - Level 1 [Member] \| S&P 500 Index Fund [Member]
Assets:
Investments at fair value	443	275
Quoted prices in active markets for identical assets - Level 1 [Member] \| Lord Abbett Bond Debenture Fund [Member]
Assets:
Investments at fair value	397	11
Quoted prices in active markets for identical assets - Level 1 [Member] \| Other [Member]
Assets:
Investments at fair value	$ 285	$ 271

Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

Time Based Restricted Stock Units [Member]

Stock-Based Compensation - Narrative (Detail) - USD ($)

10 Months Ended

12 Months Ended

Sep. 25, 2025

Sep. 26, 2024

^[2]

Sep. 28, 2023

^[2]

Sep. 27, 2023

Apr. 28, 2024

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Sep. 16, 2015

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Remaining unrecognized compensation cost

$ 291,000

Weighted average period over which unrecognized compensation cost is expected to be recognized

1 year

Fair value of units expected to vest

$ 720,000

Performance Based Restricted Stock Units [Member]

96,235

91,629

174,754

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Remaining unrecognized compensation cost

$ 191,000

Weighted average period over which unrecognized compensation cost is expected to be recognized

2 years 2 months 12 days

Fair value of units expected to vest

$ 218,000

Selling, General and Administrative Expenses [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

$ 84,000

Selling, General and Administrative Expenses [Member] | Time Based Restricted Stock Units [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

550,000

$ 644,000

823,000

Selling, General and Administrative Expenses [Member] | Performance Based Restricted Stock Units [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based compensation expense

$ 75,000

$ 6,000

$ 8,000

Board of Directors [Member] | Immediate Vesting [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Outside Directors [Member] | Time Based Restricted Stock Units [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

80,335

^[1]

46,823

59,929

Outside Directors [Member] | Immediate Vesting [Member]

^[1]

$ 4.17

$ 5.98

$ 5.59

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

16,616

2015 Equity Incentive Plan [Member]

$ 5.04

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of common stock authorized for issuance

1,200,000

Amended and Restated Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of common stock authorized for issuance additional

960,000

Number of shares available for future equity based grants

387,293

[1]	Price per share represents the closing price of our common stock on the date the respective award was granted.
[2]	Time-based restricted stock units award to outside directors.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	May 03, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Cybersecurity Risk Management, Strategy, and Governance	12 Months Ended
Cybersecurity Risk Management, Strategy, and Governance	May 03, 2026
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	ITEM 1C. CYBERSECURITY Our Board of Directors (the “Board”) recognizes the importance of cybersecurity and safeguarding our information systems and data assets. It is imperative that we maintain the trust and confidence of our customers, business partners and employees. Protecting our data and the data of our customers, business partners and employees is critical to maintaining that trust. As such, the Board is actively involved in overseeing our cybersecurity risk management program. Risk Management and Strategy We manage cybersecurity risks as part of our broader enterprise risk management framework, which allows us to leverage existing, robust processes for assessing the effectiveness and coverage of our controls. Our cybersecurity policies, standards, processes and practices are based on recognized frameworks established by the National Institute of Standards and Technology, the International Organization for Standardization and other applicable industry standards. We seek to address cybersecurity risks through a comprehensive, cross-functional approach that is focused on preserving the confidentiality, security, and availability of the information we collect and store, including information regarding our customers, suppliers and employees. As part of our enterprise risk management program, we actively work to identify, prevent, and mitigate cybersecurity threats, and take steps to be prepared to effectively respond to cybersecurity incidents when they occur. Our approach includes using select third-party resources, including external cybersecurity consultants, auditors, and technologies, along with our internal staff, to benchmark, measure, and improve our cybersecurity risk management systems and processes, and ensure alignment with industry best practices. We have established a robust cybersecurity governance framework to manage and mitigate risk. Our approach includes: • Security Operations Program - a security operations program to bolster real-time cybersecurity incident detection and response capabilities; • Third-Party Risk Management – regular evaluation and monitoring of our network of external partners, vendors, suppliers and service providers, which includes monitoring of third parties, securing vendor remote access, and implementation of protections against cyber threats that may arise through business-to-business system integrations; • Security Control Framework - a security control framework that aligns with industry-accepted best practices and prioritizes implementation of critical cybersecurity controls; • Incident Response Plan - a cybersecurity incident response plan, designed to effectively address cybersecurity incidents while promoting cross-functional coordination across the organization; • Assessments – annual cybersecurity assessments, administered by a third-party specialist, which focus on identifying and remediating vulnerabilities that present the most significant organizational risks; • Training - security awareness training for all salaried personnel that highlights critical organizational risks through monthly phishing simulation campaigns, “lunch and learns,” and annual cybersecurity learning modules; • Insurance - cybersecurity insurance policies and periodic reviews of our policies and coverage levels; and • Monitoring Legal/Regulatory Developments - review of emerging data protection, data privacy, and other relevant cybersecurity laws and regulations to determine appropriate changes to cybersecurity controls and processes. Through the aforementioned processes, we did not identify risks from current or past cybersecurity threats or cybersecurity incidents that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. However, we face ongoing risks from certain cybersecurity threats that, if realized, are reasonably likely to materially affect business strategy, results of operations, or financial condition. See “Risk Factors—Increasing dependence on information technology systems comes with specific risks, including cybersecurity breaches and data leaks, which could have an adverse effect on our business.”
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We manage cybersecurity risks as part of our broader enterprise risk management framework, which allows us to leverage existing, robust processes for assessing the effectiveness and coverage of our controls. Our cybersecurity policies, standards, processes and practices are based on recognized frameworks established by the National Institute of Standards and Technology, the International Organization for Standardization and other applicable industry standards. We seek to address cybersecurity risks through a comprehensive, cross-functional approach that is focused on preserving the confidentiality, security, and availability of the information we collect and store, including information regarding our customers, suppliers and employees. As part of our enterprise risk management program, we actively work to identify, prevent, and mitigate cybersecurity threats, and take steps to be prepared to effectively respond to cybersecurity incidents when they occur.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Our Board of Directors has delegated to its Audit Committee primary responsibility for overseeing our management of risks arising from cybersecurity threats. The Audit Committee receives quarterly presentations on our cybersecurity program, including regular presentations regarding our cybersecurity risks; our efforts to address evolving standards; vulnerability assessments, including results of third-party penetration testing; and external audits of our cybersecurity IT controls. Management and the Board also receive prompt and timely information regarding any significant or potentially significant cybersecurity incident and our remediation efforts.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our Board of Directors has delegated to its Audit Committee primary responsibility for overseeing our management of risks arising from cybersecurity threats. The Audit Committee receives quarterly presentations on our cybersecurity program, including regular presentations regarding our cybersecurity risks; our efforts to address evolving standards; vulnerability assessments, including results of third-party penetration testing; and external audits of our cybersecurity IT controls. Management and the Board also receive prompt and timely information regarding any significant or potentially significant cybersecurity incident and our remediation efforts.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Audit Committee receives quarterly presentations on our cybersecurity program, including regular presentations regarding our cybersecurity risks
Cybersecurity Risk Role of Management [Text Block]	Our Vice President of Information Technology and our Director of Technical Infrastructure, in coordination with management, work to implement our program to protect the company’s information systems from cybersecurity threats. These individuals work to promptly evaluate and address any cybersecurity incidents, and work with management to assess the impact and any necessary remediation efforts following a cybersecurity incident. In addition, the Vice President of Information Technology provides updates to the Audit Committee and the Board on a regular basis and as needed in response to specific incidents. To facilitate the success of our cybersecurity risk management program, we have assigned our Director of Technical Infrastructure and his team to monitor the prevention, detection, mitigation and remediation of cybersecurity threats and incidents in real time and provide reports to management. Our Vice President of Information Technology and Director of Technical Infrastructure have a combined 65 years of experience designing, implementing, and supporting information technology systems with a security-first mindset. In particular, prior to joining Culp, our Director of Technical Infrastructure gained experience leading cybersecurity teams at a managed security service provider, where he provided cybersecurity support to outside organizations.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Our Vice President of Information Technology and our Director of Technical Infrastructure, in coordination with management, work to implement our program to protect the company’s information systems from cybersecurity threats. These individuals work to promptly evaluate and address any cybersecurity incidents, and work with management to assess the impact and any necessary remediation efforts following a cybersecurity incident. In addition, the Vice President of Information Technology provides updates to the Audit Committee and the Board on a regular basis and as needed in response to specific incidents.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our Vice President of Information Technology and Director of Technical Infrastructure have a combined 65 years of experience designing, implementing, and supporting information technology systems with a security-first mindset. In particular, prior to joining Culp, our Director of Technical Infrastructure gained experience leading cybersecurity teams at a managed security service provider, where he provided cybersecurity support to outside organizations.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	To facilitate the success of our cybersecurity risk management program, we have assigned our Director of Technical Infrastructure and his team to monitor the prevention, detection, mitigation and remediation of cybersecurity threats and incidents in real time
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Income Taxes - Summary of Valuation Allowances Against U.S. Net Deferred Income Tax Assets (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	Apr. 30, 2023
Valuation Allowance [Line Items]
Valuation allowance	$ 28,680	$ 26,303	$ 22,004	$ 18,675
U.S. Capital Loss Carry Forwards [Member]
Valuation Allowance [Line Items]
Valuation allowance	2,330	2,330
U.S. Federal and State [Member] \| Deferred Income Tax Assets [Member]
Valuation Allowance [Line Items]
Valuation allowance	$ 26,350	$ 23,973

Segment Information - International Net Sales (Detail) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Revenues from External Customers and Long-Lived Assets [Line Items]

North America (Excluding USA) [Member]

$ 203,482

$ 213,237

$ 225,333

Revenues from External Customers and Long-Lived Assets [Line Items]

Far East and Asia [Member]

^[1]

31,544

32,912

29,357

Revenues from External Customers and Long-Lived Assets [Line Items]

Revenues from External Customers and Long-Lived Assets [Line Items]

^[2]

28,963

30,586

36,334

All Other Areas [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

3,039

6,026

6,011

International [Member]

$ 63,546

$ 69,524

$ 71,702

[1]	Of this amount, $28.7 million, $28.8 million, and $25.1 million are attributable to shipments to Mexico in fiscal 2026, 2025, and 2024, respectively.
[2]	Of this amount $12.6 million, $16.0 million, and $18.3 million are attributable to shipments within China in fiscal 2026, 2025, and 2024, respectively.

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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Note Receivable - Narrative (Detail) $ in Millions		1 Months Ended		3 Months Ended			12 Months Ended
Note Receivable - Narrative (Detail) $ in Millions	Jan. 24, 2023 USD ($)	Apr. 30, 2025 CAD ($)	Apr. 30, 2025 USD ($)	May 03, 2026 CAD ($)	May 03, 2026 USD ($)	Apr. 27, 2025 USD ($)	May 03, 2026 USD ($)	May 03, 2026 USD ($)	Apr. 27, 2025 USD ($)	Apr. 28, 2024 USD ($)	Apr. 30, 2025 USD ($)	Aug. 02, 2024 USD ($)
Note Receivable [Line Items]
Fair value of note receivable					$ 1,182,000		$ 1,182,000	$ 1,182,000
Proceeds from sale of property							1,103,000		$ 1,945,000	$ 385,000
Interest rate								6.00%
Proceeds from note receivable							5,093,000		610,000	330,000
United States [Member]
Note Receivable [Line Items]
Note receivable					1,200,000	$ 1,500,000	1,200,000	$ 1,200,000	1,500,000
Note receivable, short-term					297,000	280,000	297,000	297,000	280,000
Note receivable, long-term					885,000	1,200,000	885,000	885,000	1,200,000
Amortization of unearned interest income					80,000	96,000	$ 80,000	$ 80,000	$ 96,000	$ 111,000
Sales Agreement [Member] \| Canada [Member]
Note Receivable [Line Items]
Assets held for sale, total sales price of property		$ 8.6									$ 6,200,000
Proceeds from sale of property		2.0	$ 1,400,000
Remaining cash proceeds received from sale of property				$ 6.6	$ 4,700,000
Note receivable		$ 6.6									$ 4,800,000
Sales Agreement [Member] \| Canada [Member] \| Minimum [Member]
Note Receivable [Line Items]
Percentage rate of interest earned							6.00%
Sales Agreement [Member] \| Canada [Member] \| Maximum [Member]
Note Receivable [Line Items]
Percentage rate of interest earned							10.00%
CUF Haiti [Member]
Note Receivable [Line Items]
Gross carrying amount of note receivable	$ 2,400,000
Fair value of note receivable	2,000,000
CUF Haiti [Member] \| CUF Termination Agreement [Member]
Note Receivable [Line Items]
Return possession of leased facility	$ 2,400,000
Note receivable commencement date	Apr. 01, 2023
Note receivable maturity date	Dec. 31, 2029
CHF Haiti [Member] \| CHF Termination Agreement [Member]
Note Receivable [Line Items]
Note receivable												$ 250,000
Proceeds from note receivable						$ 250,000

Restructuring Activities - Summary of Activity in Accrued Restructuring (Detail) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Beginning balance

$ 610

$ 3

^[1]

$ 0

1,114

5,150

307

(123)

(1,554)

(4,397)

(304)

(23)

Employee Termination Benefits [Member]

610

^[1]

Beginning balance

522

^[1]

265

1,667

307

(101)

(115)

(649)

(1,022)

(304)

(11)

Other Associated Costs [Member]

522

$ 3

^[1]

Beginning balance

300

1,046

(16)

(8)

(372)

(940)

(10)

Facility Consolidation and Relocation Costs [Member]

Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]

$ 549

$ 2,437

Restructuring credit (expense)

$ (6)

(533)

$ (2,435)

$ (2)

Current income tax expense (benefit)

$ 10

[1]	Accrued restructuring was reported within accrued expenses within the Consolidated Balance Sheet as of April 28, 2024.

Income Taxes - Uncertainty in Income Taxes - Narrative (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	May 01, 2023
Income Taxes [Line Items]
Unrecognized tax benefits	$ 983	$ 790	$ 1,258	$ 1,179
Unrecognized tax benefits that would favorably impact effective income tax expense if recognized	983	790
Gross amount of interest and penalties due to unrecognized tax benefits	$ 255	$ 191

Income Taxes - Income Tax Expense (Detail) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

U.S. federal

$ 2

$ (579)

$ 42

U.S. state

Foreign

2,056

2,310

2,620

Total current income tax expense

2,063

1,735

2,662

Deferred income tax expense (benefit)

U.S.federal

1,642

3,872

4,505

U,S, federal loss carryforwards and credits

(1,642)

(3,872)

(4,505)

U.S. state

(12)

258

229

U.S. state carryforwards

(258)

(229)

Foreign

(137)

(1,343)

387

Total deferred income tax (benefit) expense

(137)

(1,343)

387

Total income tax expense (benefit)

U.S. federal

1,644

3,293

4,547

U.S. federal loss carryforwards and credits

(1,642)

(3,872)

(4,505)

U.S. state

(7)

262

229

U.S. federal & state carryforwards and credits

(258)

(229)

Foreign

1,919

967

3,007

Total income tax expense (benefit)

^[1],[2]

$ 1,926

$ 392

$ 3,049

[1]

Our negative consolidated effective income tax rates during fiscal 2026, 2025, and 2024, were caused by the mix of earnings between our U.S. operations and foreign subsidiaries, as our taxable income stemmed from: (i) our operations located in China and from the gain on sale of Property located in Canada during fiscal 2026; (ii) our operations located in China that were partially offset by a pre-tax loss incurred in Canada due to our restructuring activities during fiscal 2025; and (iii) our operations located in both China and Canada during fiscal 2024, which such jurisdictions have higher income tax rates than the U.S. In addition, we applied a full valuation allowance against our U.S. deferred income tax assets during fiscal 2026, 2025, and 2024, respectively. Consequently, an income tax benefit was not recognized for the pre-tax losses associated with our U.S. operations totaling $(15.1) million, $(18.4) million, and $(18.6) million that were incurred during fiscal 2026, 2025, and 2024, respectively.

[2]

Our negative consolidated effective income tax rates during fiscal 2026, 2025, and 2024 were further caused by pre-tax losses associated with our Haitian operations, which are not subject to income tax. Our Haitian operations are located in an economic zone that permits a 0% income tax rate for the first fifteen years of operations, for which we have six years remaining. As a result of the 0% income tax rate, an income tax benefit was not recognized for the pre-tax losses associated with our Haitian operations totaling $(804,000), $(1.6) million, and $(2.1) million that were incurred during fiscal 2026, 2025, and 2024, respectively.

Stock-Based Compensation - Summary of Grants of Performance Based Restricted Stock Units Associated with Senior Executives and Key Employees (Parenthetical) (Detail) - Performance Based Restricted Stock Units [Member] - Senior Executives [Member] - $ / shares	Aug. 08, 2024	Jan. 08, 2024	Sep. 28, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing price of common stock	$ 4.65	$ 5.61	$ 5.59
Fair value multiple to closing price per share	1.15	1.11	1.15
Fair value adjustment to closing price of common stock, per share	0.7	0.62	0.84
Closing price of common stock	$ 4.65	$ 5.61	$ 5.59

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Property Plant And Equipment [Abstract]

General and Summary of Significant Accounting Policies - Narrative (Detail)	3 Months Ended		12 Months Ended
	Aug. 03, 2025 Segment	Apr. 27, 2025 USD ($)	May 03, 2026 USD ($) Segment	May 03, 2026 USD ($)	Apr. 27, 2025 USD ($)	Apr. 28, 2024 USD ($)
Organization And Summary Of Significant Accounting Policies [Line Items]
Number of Operating Segments \| Segment	2		2
Number of Reportable Segments \| Segment	2		2
Non-cash inventory charges			$ 2,050,000		$ (2,423,000)	$ (1,628,000)
Non-cash inventory (credit) charge			2,100,000		(2,400,000)	(1,600,000)
Reserve for inventory markdowns		$ 7,800,000	8,000,000	$ 8,000,000	7,800,000
Rabbi trust investments		7,000,000	6,500,000	$ 6,500,000	7,000,000
Interest costs incurred on lines of credit			759,000		231,000	11,000
Interest cost capitalized			0		0	0
Asset impairment charges			$ 0		540,000	0
Dividends received deduction percentage for earnings and profits received from foreign corporation			100.00%	100.00%
Dividends received deduction, foreign corporation ownership percentage			10.00%	10.00%
Selling, general and administrative expenses			$ 34,668,000		35,705,000	38,611,000
Change in accounting principle, accounting standards update, adopted [true false]			true	true
Change in accounting principle, accounting standards update, adoption period				fourth quarter of fiscal 2026
Change in accounting principle, accounting standards update, immaterial effect [true false]			false	false
Accounting standards update [extensible enumeration]				us-gaap:AccountingStandardsUpdate202309Member
Customer Relationships [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Asset impairment charges			$ 291,000		0	0
Cost of Sales [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Non-cash inventory (credit) charge		(1,700,000)
Mattress and Upholstery Fabrics [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Non-cash inventory (credit) charge		(1,700,000)
Shipping and Handling [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Selling, general and administrative expenses			4,200,000		4,600,000	$ 4,600,000
Rabbi Trust Investments [Member]
Organization And Summary Of Significant Accounting Policies [Line Items]
Unrealized gain (loss) on investments		150,000	319,000	$ 319,000	150,000
Cost basis investments associated with trust		$ 6,900,000	$ 6,100,000	$ 6,100,000	$ 6,900,000

Property, Plant, and Equipment

12 Months Ended

May 03, 2026

Property, Plant, and Equipment

PROPERTY, PLANT, AND EQUIPMENT

A summary of property, plant, and equipment follows:


(dollars in thousands)	Depreciable lives (in years)	May 3, 2026			April 27, 2025
Land and improvements	0-10	$	596		$	596
Buildings and improvements	7-40		25,435			25,286
Leasehold improvements	**		1,934			2,044
Machinery and equipment	3-15		46,068			50,361
Data processing equipment and software	3-7		9,047			8,500
Office furniture and equipment	3-10		1,164			1,250
Capital projects in progress			139			549
			84,383			88,586
Accumulated depreciation			(63,370	)		(63,750	)
		$	21,013		$	24,836

** Shorter of life of lease or useful life.

Fair Value

12 Months Ended

May 03, 2026

Fair Value Disclosures [Abstract]

Fair Value

16. FAIR VALUE

ASC Topic 820 establishes a fair value hierarchy that distinguishes between assumptions based on market data (observable inputs) and the company’s assumptions (unobservable inputs). Determining where an asset or liability falls within that hierarchy depends on the lowest level input that is significant to the fair value measurement as a whole. An adjustment to the pricing method used within either level 1 or level 2 inputs could generate a fair value measurement that effectively falls in a lower level in the hierarchy.

The hierarchy consists of three broad levels, as follows:

Level 1 – Quoted market prices in active markets for identical assets or liabilities,

Level 2 – Inputs other than level 1 inputs that are either directly or indirectly observable, and

Level 3 – Unobservable inputs developed using the company’s estimates and assumptions, which reflect those that market participants would use.

The determination of where an asset or liability falls in the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each reporting period based on various factors, and it is possible that an asset or liability may be classified differently from reporting period to reporting period. However, we expect that changes in classifications between different levels will be rare.

Recurring Basis

The following tables present information about assets measured at fair value on a recurring basis:

          
         Fair value measurements as of May 3, 2026, using:

          
         Quoted
prices in
active markets
for identical
assets

         Significant
other
observable
inputs

         Significant
unobservable
    inputs

         (amounts in thousands)

         Level 1

         Level 2

         Level 3

         Total

         Assets:

U.S. Government Money Market Fund

4,352

N/A

N/A

4,352

Growth Allocation Mutual Funds

991

N/A

N/A

991

S&P 500 Index Fund

443

N/A

N/A

443

Lord Abbett Bond Debenture Fund

397

N/A

N/A

397

Other

285

N/A

N/A

285

          
         Fair value measurements as of April 27, 2025, using:

          
         Quoted
prices in
active markets
for identical
assets

         Significant
other
observable
inputs

         Significant
unobservable
    inputs

         (amounts in thousands)

         Level 1

         Level 2

         Level 3

         Total

         Assets:

U.S. Government Money Market Fund

5,682

N/A

N/A

5,682

Growth Allocation Mutual Funds

808

N/A

N/A

808

S&P 500 Index Fund

275

N/A

N/A

275

Lord Abbett Bond Debenture Fund

11

N/A

N/A

11

Other

271

N/A

N/A

271

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

Common Stock Repurchase Program

12 Months Ended

May 03, 2026

Common Stock Repurchase Program

21. COMMON STOCK REPURCHASE PROGRAM

In March 2020, our board of directors approved an authorization for us to acquire up to $5.0 million of our common stock. Under this common stock repurchase program, shares may be purchased from time to time in open market transactions, block trades, through plans established under the Securities Exchange Act Rule 10b5-1, or otherwise. The number of shares purchased and the timing of such purchases are based on working capital requirements, market and general business conditions, and other factors.

During fiscal 2026, 2025, and 2024, we did not repurchase any shares of our common stock. As of May 3, 2026, $3.2 million was available for additional repurchases of our common stock.

Leases (Tables)

12 Months Ended

May 03, 2026

Assets And Liabilities Lessee [Abstract]

Summary of Right of Use Assets and Lease Liabilities

The right of use assets and lease liabilities associated with our operating leases as of May 3, 2026, and April 27, 2025, are as follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Right of use assets	$	2,984	$	5,908
Operating lease liability - current		956		2,394
Operating lease liability – long-term		1,027		2,535

Supplemental Cash Flow Information


(dollars in thousands)	2026		2025		2024
Operating lease liability payments	$	2,084	$	2,391	$	2,663
Right of use assets exchanged for lease liabilities		—		2,837		978

Summary of Weighted Average Remaining Lease Term and Discount Rate

As of May 3, 2026, the weighted average remaining lease term and discount rate for our operating leases follows:


Weighted average lease term	3.4 years
Weighted average discount rate		5.53	%

As of April 27, 2025, the weighted average remaining lease term and discount rate for our operating leases follows:


Weighted average lease term	2.9 years
Weighted average discount rate		5.55	%

Summary of Maturity of Operating Lease Liabilities

Other Information

Maturity of our operating lease liabilities for the next five fiscal years and thereafter follows:


(dollars in thousands)	Amount
2027	$	995
2028		388
2029		227
2030		229
2031		229
Thereafter		116
		2,184
Less: interest		(201	)
Present value of lease liabilities	$	1,983

Inventories (Tables)

12 Months Ended

May 03, 2026

Inventory Disclosure [Abstract]

Summary of Inventories

A summary of inventories follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Raw materials	$	5,573	$	5,733
Work-in-process		1,989		2,747
Finished goods		39,932		40,829
	$	47,494	$	49,309

Restructuring Activities (Tables)

12 Months Ended

May 03, 2026

Restructuring and Related Activities [Abstract]

Summary of Restructuring (Credit) Expense and Restructuring Related Charges

The following summarizes restructuring (credit) expense and restructuring related charges associated with all the restructuring activities described above:


(dollars in thousands)		2026			2025			2024
Net (gain) loss from the sale and impairment of property, plant, and equipment	$	(3,754	)	$	(16	)	$	329
Loss on disposal, valuation, and markdowns of inventory		931			1,621			40
Facility consolidation and relocation expenses		543			2,437			—
Impairment of intangible asset		291			540			—
Other associated costs		284			1,038			—
Employee termination benefits		164			1,552			307
Additional depreciation expense for shortened useful lives of equipment		112			1,339			—
Lease termination costs		37			849			—
Restructuring (credit) expense and restructuring related charges (1) (2) (3)	$	(1,392	)	$	9,360		$	676

(1) Of the total $(1.4) million net restructuring credit, a $(2.3) million credit and a $931,000 charge were classified within restructuring credit and cost of sales, respectively, in the fiscal 2026 Consolidated Statement of Net Loss. Of the total $(1.4) million net restructuring credit and restructuring related charge, a credit of $(3.1) million and a charge of $1.7 million related to bedding and upholstery segments, respectively. Of the total $(1.4) million net restructuring credit and restructuring related charge, a credit of $(3.4) million and a charge of $2.0 million related to the restructuring activities announced on May 1, 2024, and April 24, 2025, respectively.

(2) Of the total $9.4 million restructuring and restructuring related charge, $7.7 million and $1.6 million were classified within restructuring expense and cost of sales, respectively, in the fiscal 2025 Consolidated Statement of Net Loss. Of the $9.4 million restructuring and restructuring related charge, $8.5 million, $540,000, and $290,000 related to the bedding segment, unallocated corporate, and the upholstery segment, respectively. Of the total $9.4 million restructuring and restructuring related charge, $8.7 million and $676,000 related to restructuring activities announced on May 1, 2024, and April 24, 2025, respectively.

(3) Of the total $676,000 restructuring and restructuring related charge, $636,000 and $40,000 were classified within restructuring expense and cost of sales, respectively in the fiscal 2024 Consolidated Statement of Net Loss. The entire $676,000 related to the upholstery segment and the other restructuring activities prior to fiscal 2025.

Summary of Activity in Accrued Restructuring

The following summarizes the activity in accrued restructuring for all the above restructuring activities described above:


	Employee			Other			Facility Consolidation
	Termination			Associated			and Relocation
(dollars in thousands)	Benefits			Costs			Costs			Total
Balance, April 30, 2023	$	—		$	—		$	—		$	—
Expenses incurred		307			—			—			307
Change in estimate adjustments		—			—			—			—
Payments		(304	)		—			—			(304	)
Effects of foreign currency		—			—			—			—
Balance, April 28, 2024 (1)		3			—			—			3
Expenses incurred		1,667			1,046			2,437			5,150
Change in estimate adjustments		(115	)		(8	)		—			(123	)
Payments		(1,022	)		(940	)		(2,435	)		(4,397	)
Effects of foreign currency		(11	)		(10	)		(2	)		(23	)
Balance, April 27, 2025		522			88			—			610
Expenses incurred		265			300			549			1,114
Change in estimate adjustments		(101	)		(16	)		(6	)		(123	)
Payments		(649	)		(372	)		(533	)		(1,554	)
Effects of foreign currency		—			—			—			—
Balance, May 3, 2026	$	37		$	—		$	10		$	47

(1) Accrued restructuring was reported within accrued expenses within the Consolidated Balance Sheet as of April 28, 2024.

Intangible Assets (Tables)

12 Months Ended

May 03, 2026

Summary of Intangible Assets

A summary of intangible assets follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Tradename	$	—	$	—
Customer relationships, net		204		734
Non-compete agreement, net		151		226
	$	355	$	960

Trade Names [Member]

Summary of Change in Carrying Amount of Indefinite-Lived Intangible Assets

A summary of the change in the carrying amount of our tradename follows:


(dollars in thousands)	2026		2025			2024
Beginning balance	$	—	$	540		$	540
Loss on impairment		—		(540	)		-
Ending balance	$	—	$	—		$	540

Customer Relationships [Member]

Summary of Change in Carrying Amount of Finite-Lived Intangible Assets

A summary of the change in the carrying amount of our customer relationships follows:


(dollars in thousands)	2026			2025			2024
Beginning balance	$	734		$	1,035		$	1,335
Loss on impairment		(291	)		—			—
Amortization expense		(239	)		(301	)		(300	)
Ending balance	$	204		$	734		$	1,035

Non-Compete Agreement [Member]

Summary of Change in Carrying Amount of Finite-Lived Intangible Assets

A summary of the change in the carrying amount of our non-compete agreement follows:


(dollars in thousands)	2026			2025			2024
Beginning balance	$	226		$	301		$	377
Amortization expense		(75	)		(75	)		(76	)
Ending balance	$	151		$	226		$	301

Net Loss Per Share - Narrative (Details) - shares shares in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Earnings Per Share [Abstract]
Weighted average shares used in the computation of basic, net loss per share	12,630	12,525	12,432
Weighted average shares used in the computation of diluted, net loss per share	12,630	12,525	12,432

Property, Plant, and Equipment (Tables)

12 Months Ended

May 03, 2026

Property Plant And Equipment [Abstract]

Summary of Property, Plant, and Equipment

A summary of property, plant, and equipment follows:


(dollars in thousands)	Depreciable lives (in years)	May 3, 2026			April 27, 2025
Land and improvements	0-10	$	596		$	596
Buildings and improvements	7-40		25,435			25,286
Leasehold improvements	**		1,934			2,044
Machinery and equipment	3-15		46,068			50,361
Data processing equipment and software	3-7		9,047			8,500
Office furniture and equipment	3-10		1,164			1,250
Capital projects in progress			139			549
			84,383			88,586
Accumulated depreciation			(63,370	)		(63,750	)
		$	21,013		$	24,836

** Shorter of life of lease or useful life.

Income Taxes - Schedule of Reconciliation of U.S. Federal Statutory Income Tax Rate to Company's Effective Income Tax Rate (Detail) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Amounts

U.S. federal statutory income tax rate

$ (1,740)

$ (3,929)

$ (2,262)

Worldwide changes in unrecognized income tax benefits

193

(468)

Total income tax expense (benefit)

^[1],[2]

$ 1,926

$ 392

$ 3,049

Rate

U.S. federal statutory income tax rate

21.00%

Worldwide changes in unrecognized income tax benefits

(2.30%)

2.50%

(0.70%)

Domestic Federal [Member]

^[1],[2]

(23.20%)

(2.10%)

(28.30%)

Amounts

Nontaxable and nondeductible items

$ 2,356

$ 3,990

$ 3,157

Stock-Based compensation

190

127

(2)

102

Global intangible low-taxed income (GILTI)

340

Deemed intercompany charge

261

$ 62

$ 0

Rate

Nontaxable and nondeductible items

(28.40%)

(21.30%)

(29.30%)

Stock-Based compensation

(0.30%)

(1.80%)

(1.50%)

(0.10%)

(0.90%)

Global intangible low-taxed income (GILTI)

(4.10%)

0.00%

Deemed intercompany charge

(3.20%)

0.00%

(0.70%)

0.00%

Domestic State [Member]

Amounts

^[3]

$ 21

$ 309

$ 172

^[3]

$ (16)

$ (305)

$ (172)

Rate

^[3]

(0.30%)

(1.70%)

(1.60%)

Income tax effects of local currency foreign exchanges (losses) gains

^[3]

0.20%

1.60%

China [Member]

Amounts

$ (540)

$ 97

$ 386

134

223

246

114

477

711

Income tax effects of local currency foreign exchanges (losses) gains

$ (1)

$ 0

$ (5)

Rate

6.50%

(0.50%)

(3.60%)

(1.60%)

(1.20%)

(2.30%)

(1.40%)

(2.50%)

(6.60%)

0.00%

0.10%

Canada [Member]

Amounts

$ 250

$ (280)

$ 50

167

(152)

(10)

$ 5

$ 46

$ 1

Rate

(3.00%)

1.50%

(0.50%)

(2.00%)

0.80%

0.10%

(0.10%)

(0.20%)

0.00%

Haiti [Member]

Amounts

$ 169

$ 326

$ 405

Rate

(2.00%)

(1.70%)

(3.80%)

Other Foreign [Member]

Amounts

$ (1)

$ 1

$ 0

Rate

General and Summary of Significant Accounting Policies

0.00%

[1]	Our negative consolidated effective income tax rates during fiscal 2026, 2025, and 2024, were caused by the mix of earnings between our U.S. operations and foreign subsidiaries, as our taxable income stemmed from: (i) our operations located in China and from the gain on sale of Property located in Canada during fiscal 2026; (ii) our operations located in China that were partially offset by a pre-tax loss incurred in Canada due to our restructuring activities during fiscal 2025; and (iii) our operations located in both China and Canada during fiscal 2024, which such jurisdictions have higher income tax rates than the U.S. In addition, we applied a full valuation allowance against our U.S. deferred income tax assets during fiscal 2026, 2025, and 2024, respectively. Consequently, an income tax benefit was not recognized for the pre-tax losses associated with our U.S. operations totaling $(15.1) million, $(18.4) million, and $(18.6) million that were incurred during fiscal 2026, 2025, and 2024, respectively.
[2]	Our negative consolidated effective income tax rates during fiscal 2026, 2025, and 2024 were further caused by pre-tax losses associated with our Haitian operations, which are not subject to income tax. Our Haitian operations are located in an economic zone that permits a 0% income tax rate for the first fifteen years of operations, for which we have six years remaining. As a result of the 0% income tax rate, an income tax benefit was not recognized for the pre-tax losses associated with our Haitian operations totaling $(804,000), $(1.6) million, and $(2.1) million that were incurred during fiscal 2026, 2025, and 2024, respectively.
[3]	During fiscal 2026, state taxes in Tennessee, Kentucky, and South Carolina make up the majority (greater than 50%) of the tax effect in this category. During fiscal 2025, state taxes in Tennessee, South Carolina, and Kentucky make up the majority (greater than 50%) of the tax effect in this category. During fiscal 2024, state taxes in Tennessee, Mississippi, Georgia, and Wisconsin make up the majority (greater than 50%) of the tax effect in this category.

General and Summary of Significant Accounting Policies

12 Months Ended

May 03, 2026

Accounting Policies [Abstract]

GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business

Our operations are classified into two reportable segments: bedding and upholstery.

Bedding

The bedding segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. Currently, we have a bedding manufacturing operation located in Stokesdale, North Carolina, and a sewn mattress cover operation located in Ouanaminthe, Haiti.

On April 29, 2024 (first quarter of fiscal 2025), our board of directors made a decision to: (1) consolidate the company's North American bedding operations, including the closure and sale of the company's manufacturing facility and related land (collectively referred to as the "Property") located in Quebec, Canada; (2) move a portion of the knitting and finishing capacity from the Property located in Quebec, Canada to the company's manufacturing facility located in Stokesdale, North Carolina; (3) transition the bedding segment's weaving operation to a strategic sourcing model through the company's long-standing supply partners; and (4) consolidate the company's sewn mattress cover operation located in Ouanaminthe, Haiti, from two leased facilities into one building, and reduce other operating expenses at this location. See Note 10 to the consolidated financial statements for further details regarding this restructuring activity.

All the above restructuring activities have been completed, including the sale of the Property located in Quebec, Canada, effective April 30, 2025. See Notes 7 and 8 to the consolidated financial statements for further details regarding the sale of the Property and determination of fair value.

Upholstery

The upholstery segment develops, sources, manufactures, and sells fabrics primarily to residential, commercial, and hospitality furniture manufacturers. As of May 3, 2026, we have upholstery operations located in Stokesdale, North Carolina, and Shanghai, China, as well as a wholly-owned subsidiary, Culp Fabrics Vietnam Limited, which has an administrative office located in Ho Chi Minh City, Vietnam. The purpose of this office in Vietnam is to enhance our strategic sourcing capabilities and to further diversify our supply chain in Asia.

On April 24, 2025 (the fourth quarter of fiscal 2025), the company announced a strategic transformation of its operating model that combined certain activities within the bedding and upholstery segments and created one integrated Culp-branded business. As part of this strategic transformation, we closed a leased facility in Burlington, North Carolina, and a leased facility located in Knoxville, Tennessee, each operated by our upholstery segment and transitioned their production and distribution activities to a shared management model within our owned facility located in Stokesdale, North Carolina, which had historically been operated solely by our bedding segment. This transition was completed during the fourth quarter of fiscal 2026. See Note 10 to the consolidated financial statements for further details regarding this restructuring activity.

Additionally, the upholstery segment includes Read Window Products LLC (“Read”), a wholly-owned subsidiary that provides window treatments and sourcing of upholstery fabrics and other products, as well as related measuring and installation services to customers in the hospitality and commercial markets. Read also supplies soft goods such as decorative top sheets, coverlets, duvet covers, bed skirts, bolsters, and pillows. Read's operations were moved from Knoxville, Tennessee to Stokesdale, North Carolina.

Basis of Presentation

The consolidated financial statements of the company have been prepared in accordance with U.S. generally accepted accounting principles.

Principles of Consolidation

Overall

The consolidated financial statements include the accounts Culp, Inc. (the "company") and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. The accounts of our subsidiaries located in Shanghai, China, and Ho Chi Minh City, Vietnam, are consolidated as of April 30th, a calendar month end, which is required by the respective governments under which

they are organized. No events occurred related to the difference between our fiscal year end on the Sunday closest to April 30 and our Chinese and Vietnamese subsidiaries year end of April 30 that materially affected the company’s financial position, results of operations, and cash flows for fiscal years 2026, 2025, or 2024.

Fiscal Year

Our fiscal year is the 52 or 53-week period ending on the Sunday closest to April 30. Fiscal 2026, 2025, and 2024 comprised 53-week, 52-week, and 52-week periods, respectively.

Use of Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents include demand deposit and money market accounts. We consider all highly liquid instruments with original maturities of three months or less to be cash equivalents.

A summary of our cash and cash equivalents by geographic area follows:


	May 3,		April 27,
(dollars in thousands)	2026		2025
United States	$	1,049	$	151
China		4,153		4,723
Canada		3,000		701
Vietnam		26		38
Haiti		36		8
Cayman Islands		9		8
	$	8,273	$	5,629

Throughout the year, we have cash balances regarding our U.S. operations of more than the federally insured amounts on deposit with a financial institution. We have not experienced any credit losses regarding such accounts. Management believes we are not exposed to any significant credit risk related to cash and cash equivalents.

Rabbi Trust Investments

We have a rabbi trust to set aside funds for participants of our deferred compensation plan (the “Plan”) that enables our participants to credit their contributions to various investment options of the Plan. The investments associated with the rabbi trust consist of investments in a money market fund and various mutual funds that are classified as available-for-sale.

Our rabbi trust investments classified as available-for-sale were recorded at their fair value of $6.5 million and $7.0 million as of May 3, 2026 and April 27, 2025, respectively. As of May 3, 2026, and April 27, 2025, these investments had accumulated unrealized gains totaling $319,000 and $150,000, respectively. As of May 3, 2026, and April 27, 2025, the cost basis associated with these investments was $6.1 million and $6.9 million, respectively.

Accounts Receivable and Current Expected Credit Losses

Substantially all of our accounts receivable were due from manufacturers in the bedding and furniture industries. We grant credit to customers and generally do not require collateral. We record an allowance for doubtful accounts that reflects estimates of probable credit losses. As of the end of each reporting period, we assess the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s: (i) financial position; (ii) past payment history; (iii) management’s general ability to operate its business; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions. After our risk assessment is completed, we assign credit grades to our customers, which, in turn, are used to determine our allowance for doubtful accounts. We do not have any off-balance sheet credit exposure related to our customers.

Inventories

We account for inventories at the lower of first-in, first-out (FIFO) cost basis or net realizable value. Management continuously examines inventory to determine if there are indicators that the carrying value exceeds its net realizable value. Historical experience has shown that the most significant indicators that would require inventory markdowns are the age of the inventory and the planned discontinuance of certain patterns. As a result, we provide inventory valuation markdowns based upon established percentages associated with the age of inventory that are continually evaluated and based on historical experience and judgment. Also, we provide inventory valuation markdowns associated with restructuring activities and on the planned discontinuance of certain patterns based on the current market values at that time of assessment as compared to their current carrying values.

Based on current unfavorable industry macroeconomic conditions in the home furnishings and bedding industries, it is possible that estimates used by management to determine the write down of inventory to its net realizable value could differ materially from our actual results. These differences could result in higher than expected markdowns of inventory, which could adversely affect the company’s results of operations and financial condition in the near term.

During the fourth quarter of fiscal 2025, we assessed the percentages associated with the age of our inventory and the related aging categories. This assessment was based on a change in current market trends related to extended life cycles for finished goods inventory. As a result of our assessment, we recorded a total non-cash inventory credit of $1.7 million for both our bedding and upholstery segments due to a change in accounting estimate related to the finished goods inventory markdown reserve. The $1.7 million non-cash inventory credit was recorded within cost of sales in our fiscal 2025 Consolidated Statement of Net Loss.

Based on the above policy, we recorded a non-cash inventory charge (credit) within the Consolidated Statements of Net Loss of $2.1 million, $(2.4) million, and $(1.6) million during fiscal 2026, 2025, and 2024, respectively. As of May 3, 2026, and April 27, 2025, the reserve for inventory markdowns was $8.0 million and $7.8 million, respectively.

Property, Plant, and Equipment

Property, plant, and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method. Major renewals and betterments are capitalized. Maintenance, repairs, and minor renewals are expensed as incurred. When property, plant, or equipment is retired or otherwise disposed of, the related cost and accumulated depreciation are removed and amounts received on disposal greater than or less than the book value of property, plant, or equipment sold are credited or charged to (loss) income from operations.

In accordance with ASC Topic 360, Property, Plant, and Equipment, management reviews its property, plant, and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recovered. Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of the asset to future net undiscounted cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the excess of the carrying amount over the fair value of the asset. After the impairment loss is recognized, the adjusted carrying amount is the new accounting basis. Assets to be disposed of by sale are reported at the lower of the carrying value or fair value less cost to sell when the company has committed to a disposal plan and would be reported separately as assets held for sale in the Consolidated Balance Sheets.

Interest Costs

Total interest costs incurred were $759,000, $231,000 and $11,000 during fiscal 2026, 2025, and 2024, respectively.

We capitalize interest costs incurred on funds used to construct property, plant, and equipment. The capitalized interest is recorded as part of the asset to which it relates and is depreciated over the asset’s estimated useful life. No interest costs for the construction of qualifying fixed assets were capitalized during fiscal 2026, 2025, or 2024.

Foreign Currency Adjustments

The United States dollar is the functional currency for the company’s Canadian, Chinese, and Vietnamese subsidiaries. All monetary foreign currency asset and liability accounts are remeasured into U.S. dollars at year-end foreign currency exchange rates. Non-

monetary assets and liabilities such as property, plant, and equipment and right of use assets are recorded at historical foreign currency exchange rates. Foreign currency revenues and expenses are remeasured at average foreign currency exchange rates in effect during the year, except for certain expenses related to balance sheet amounts remeasured at historical foreign currency exchange rates, such as depreciation expense. Foreign currency exchange rate gains and losses from remeasurement of foreign currency denominated monetary assets and liabilities are recorded in the other expense line item in the Consolidated Statements of Net Loss in the period in which they occur.

A summary of our foreign currency exchange rate (loss) gain by geographic area follows:


(dollars in thousands)	2026			2025			2024
China	$	(1,369	)	$	141		$	604
Canada		100			(23	)		(58	)
Vietnam		—			(1	)		(1	)
	$	(1,269	)	$	117		$	545

Intangible Assets

Tradename

In accordance with ASC Topic 350, Intangibles – Goodwill and Other, our business was classified into three reporting units during fiscal 2026: bedding, upholstery, and Read.

ASC Topic 350 requires us to assess indefinite-lived intangible assets such as our tradename for impairment annually (the last day of our fiscal year) or between annual tests if we believe certain indicators of impairment exist. Such indicators could include but are not limited to: (1) deterioration in the environment of the industry and markets in which we operate, (2) unanticipated competition, (3) a deterioration in general economic conditions, (4) an overall decline in financial performance, such as negative and declining cash flows, or a decline in actual or planned revenue or earnings compared with actual and projected results or relevant prior periods, and (5) a decrease in the price per share of our common stock. As a result, we first assess qualitative factors, such as the indicators outlined above, to determine whether it is more likely than not that the fair value of our tradename is less than its carrying amount. If we conclude that it is more likely than not that the fair value of our tradename is less than its carrying amount, we would conduct a quantitative impairment test. The quantitative impairment test would involve comparing the fair value of our tradename with its carrying value. We would estimate the fair value of our tradename using an income, discounted cash flows, or market approach, as appropriate, that would require management assumptions (i.e., unobservable inputs). If the carrying amount of our tradename exceeds the tradename's fair value, an impairment loss is recognized in an amount equal to that excess.

As a result of our annual impairment assessment as of April 27, 2025, we recorded asset impairment charge totaling $540,000, which represents the entire carrying amount of the Read tradename. This charge was classified within restructuring expense in our fiscal 2025 Consolidated Statement of Net Loss.

No asset impairment charges were recorded during fiscal 2026 or fiscal 2024 related to indefinite-lived intangible assets.

Customer Relationships

In accordance with ASC Topic 360 Property, Plant, and Equipment, management reviews its finite-lived intangible assets (i.e., customer relationships and non-compete agreement) for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recovered. Recoverability of finite-lived intangible assets to be held and used is measured by a comparison of the carrying amount of the asset to future net undiscounted cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the excess of the carrying amount over the fair value of the asset.

During the third quarter of fiscal 2026, we assessed Read's customer relationships for impairment as certain indicators for impairment existed, and accordingly, we believed it was more-likely-than-not that the fair value of Read's customer relationships was less than its carrying amount. Based on this assessment, we recorded an asset impairment charge totaling $291,000, which represents the entire carrying amount of Read's customer relationships. This charge was classified within restructuring expense in our fiscal 2026 Consolidated Statement of Net Loss.

No asset impairment charges were recorded during fiscal 2025 or fiscal 2024 related to finite-lived intangible assets.

See Note 6 to the consolidated financial statements for further details of our assessment of impairment, conclusions reached, and the result of our impairment test relating to our finite-lived and indefinite-lived intangible assets.

Income Taxes

Deferred Income Taxes – Overall

Income taxes are accounted for under the asset and liability method. Deferred income taxes are recognized for temporary differences between the financial statement carrying amounts and the tax basis of our assets, liabilities, U.S. loss carryforwards, and foreign income tax credits at income tax rates expected to be in effect when such amounts are realized or settled. The effect on deferred income taxes of a change in tax rates is recognized in income tax expense in the period that includes the enactment date.

Deferred Income Taxes – Valuation Allowance

We evaluate our deferred income taxes to determine if a valuation allowance is required. We assess whether a valuation allowance should be established based on the consideration of all available evidence using a “more-likely-than-not” standard, with significant weight being given to evidence that can be objectively verified. Since we operate in multiple jurisdictions, we assess the need for a valuation allowance on a jurisdiction-by-jurisdiction basis, considering the effects of local tax law.

Deferred Income Taxes – Undistributed Earnings from Foreign Subsidiaries

We assess whether the undistributed earnings from our foreign subsidiaries will be reinvested indefinitely or eventually distributed to our U.S. parent company. We are required to record a deferred tax liability for undistributed earnings from foreign subsidiaries that will not be reinvested indefinitely. As a result of the 2017 Tax Cuts and Jobs Act, a U.S. corporation is allowed a 100% dividend received deduction for earnings and profits received from a 10% or more owned foreign corporation. Therefore, a deferred tax liability will only be required for unremitted withholding taxes associated with earnings and profits generated by our foreign subsidiaries that will ultimately be repatriated to the U.S. parent company.

Uncertain Income Tax Positions

We recognize an income tax benefit for a tax position taken or expected to be taken on an income tax return if the more-likely-than-not recognition threshold is met by the end of the reporting period, or is effectively settled through examination, litigation, or negotiation, or if the statute of limitations for the relevant taxing authority to examine and challenge the tax position has expired. The income tax effect recognized in the financial statements from such a position is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Penalties and interest related to uncertain income tax positions are recorded as income tax expense. Significant judgment is required in the identification of uncertain income tax positions and in the estimation of penalties and interest on uncertain income tax positions.

Revenue from Contracts with Customers

Revenue Recognition

Revenue is recognized upon the transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to receive in exchange for those products or services. We determined that our customer purchase orders represent contracts. In addition to customer purchase orders, we also have supply contracts with certain customers that define standard terms and conditions. Our contracts generally include promises to sell upholstery, bedding, or home goods products. In addition, we provide window treatments and related customized fabrication and installation services to customers in the hospitality and commercial markets.

Revenue associated with sales of our products is recognized at the point in time when control of the promised goods has been transferred to the customer. The point in time when control transfers to the customer depends on the contractually agreed upon shipping terms, but typically occurs once the product has been shipped or once it has been delivered to a location specified by the customer. For certain warehousing arrangements, transfer of control to the customer is deemed to have occurred when the customer pulls the inventory for use in their production.

Revenue associated with our customized fabrication services, which are performed on various types of window treatments, is recognized over time once the customized products are deemed to have no alternative use and for which we have an enforceable right to payment for the services performed. Revenue for our customized fabrication services is recognized over time using the output method based on units produced. Revenue associated with our installation services for our own products is also recognized over time as the customer receives and consumes the benefits of the promised installation services. Revenue associated with our installation services is recognized over time using the output method based on units installed.

Transaction Price

The transaction price is typically allocated to performance obligations based upon stand-alone selling prices. We elected the practical expedient to not adjust the transaction price for the effects of a significant financing component because the performance obligation is part of a contract that has an original expected duration of one year or less. We did not disclose the value of unsatisfied performance obligations as substantially all of any unsatisfied performance obligations as of May 3, 2026, will be satisfied within one year or less.

Revenue Measurement

Revenue is measured as the amount of consideration we expect to receive in exchange for the transfer of the promised products and services. The amount of consideration we expect to receive changes due to variable consideration associated with allowances for sales returns, early payment discounts, and volume rebates that we offer to customers. The amount of variable consideration included in the transaction price is only included in net sales to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur in a future period.

Our bedding and upholstery segments only allow product returns to the extent that the products or services did not meet the contractually agreed upon specifications at the time of sale. Customers must receive authorization prior to returning products. Estimates of allowances for sales returns are based on historical data, current potential product return issues, and known sales returns for which customers have been granted authorization. Known sales returns for which customers have been granted permission to return products for a refund or credit continue to be recorded as a contra account receivable. Estimates for potential future sales returns and related customer accommodations are recorded within accrued expenses. We record estimates for sales returns on a gross basis rather than a net basis, and an estimate for a right of return asset is recorded in other current assets and cost of goods sold. Variable consideration associated with early payment cash discounts are estimated using current payment trends and historical data on a customer-by-customer basis. The variable consideration associated with volume rebates is based on the portion of the rebate earned relative to the total amount of rebates the customer is expected to earn over the rebate period, as determined using historical data and projections.

We evaluated the nature of our warranties related to our contracts with customers and determined that any such warranties are assurance-type warranties that cover only compliance with agreed upon specifications, and therefore are not considered separate performance obligations.

Shipping and Handling Costs

Revenue received for shipping and handling costs, which is immaterial for all periods presented, is included in net sales. Shipping costs, principally freight, that comprise payments to third-party shippers are classified as cost of sales. Handling costs represent finished goods warehousing costs incurred to store, move, and prepare products for shipment in the company’s various distribution facilities. Handling costs were $4.2 million, $4.6 million, and $4.6 million during fiscal 2026, 2025, and 2024, respectively, and are included in selling, general and administrative expenses.

Sales and Other Taxes

Sales and other taxes collected from customers and remitted to governmental authorities are presented on a net basis and, as such, are excluded from revenues.

Leases

We lease manufacturing facilities, office space, distribution centers, and equipment under operating lease arrangements. We determine if an arrangement is a lease at its inception if it conveys the right to control the use of identified property, plant, or equipment for a period of time in exchange for consideration. Operating leases with an initial term of 12 months or less are not recognized in our Consolidated Balance Sheets. We account for lease components separately from non-lease components. We recognize a right of use asset and lease liability on the commencement date of a lease arrangement based on the present value of lease payments over the lease term.

A lease term may include renewal options if it is reasonably certain that the option to renew a lease period will be exercised. A renewal option is considered reasonably certain to be exercised if there is a significant economic incentive to exercise the renewal option on the date a lease arrangement is commenced.

For our leases, an estimated incremental borrowing rate (“IBR”) is utilized, based on information available at the inception of the lease. The IBR represents an estimate of the interest rate we would use at lease commencement to borrow an amount equal to the lease payments on a collateralized basis over the term of the lease.

Stock-Based Compensation

Our equity incentive plans are described in more detail in Note 15 to the consolidated financial statements. ASC Topic 718 Compensation – Stock Compensation requires that all stock-based compensation be recognized as compensation expense in the financial statements and that such cost be measured at the grant date for awards issued to employees and the company’s board of directors. Compensation expense for time-based restricted stock unit awards is amortized on a straight-line basis over the respective vesting period. Compensation expense for performance-based restricted stock unit awards is recorded based on an assessment each reporting period to determine the probability of whether or not certain performance targets will be met and how many common stock shares are expected to be earned as of the end of the vesting period. If certain performance targets are not expected to be achieved, compensation expense will not be recorded, and any previously recognized compensation expense will be reversed.

Fair Value of Financial Instruments

The accompanying consolidated financial statements include certain financial instruments, and the fair market value of such instruments may differ from amounts reflected on a historical basis. These financial instruments include our short-term and long-term investments related to a rabbi trust that sets aside funds for participants in our deferred compensation plan and are classified as available-for-sale. The fair value measurements of our financial instruments are described in more detail in Note 16 to the consolidated financial statements.

The carrying amount of cash and cash equivalents, accounts receivable, other current assets, accounts payable, lines of credit - current, and accrued expenses approximates their fair value because of the short maturity of these financial instruments. The carrying amount of our lines of credit - long term approximates its fair value because the respective variable rates of interest associated with the lines of credit are comparable to the market rate of interest.

Recently Adopted Accounting Pronouncements

Effective December 14, 2023, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU") 2023-09 Improvements to Income Tax Disclosures ("ASU 2023-09"), which is an update to Topic 740, Income Taxes. The amendments in this update relate to improvements regarding the transparency of income tax disclosures by requiring consistent categories and greater disaggregation by jurisdiction of information included in the effective income tax rate reconciliation and for income taxes paid. Also, the amendments allow investors to better assess an entity's: (i) capital allocation decisions, (ii) worldwide operations, and (iii) related tax risks, tax planning, and operational opportunities that affect the effective income tax rate and prospects for future cash flows. The other amendments in this update improve the effectiveness and comparability of disclosures relating to pretax income (or loss) and income tax expense (or benefit) and remove disclosures that are no longer considered cost beneficial or relevant. ASU 2023-09 became effective during the fourth quarter of fiscal 2026, and we applied this new guidance retrospectively in our fiscal 2026 annual consolidated financial statements. This guidance did not have an impact on our results of operations and financial condition, but did have a material impact on the disclosures required in the notes to the consolidated financial statements, which are disclosed in Note 12.

Recently Issued Accounting Pronouncements

In November 2024, the FASB issued ASU 2024-03 Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (“ASU 2024-03”), which is an update to Topic 220, Income Statement - Reporting Comprehensive Income. ASU 2024-03 enhances transparency and decision-usefulness of expense disclosures in response to investors' requests for more detailed, disaggregated expense information, enabling a clearer understanding of a public business entity's performance and cost structure. The amendments improve disclosure requirements in the notes to the financial statement for specific expense categories including: (i) inventory purchases, (ii) employee compensation, (iii) depreciation, and (iv) intangible asset amortization, as well as (v) the total amount of selling expenses, and in annual reporting periods, the entity's definition of selling expense. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, (i.e., our fiscal 2028 annual report) and interim reporting periods beginning after December 15, 2027 (i.e., first quarter of fiscal 2029 interim report). Early adoption is permitted. The company is currently evaluating ASU 2024-03 to determine the impact it will have on its consolidated financial statements and related disclosures.

Currently, there are no new accounting pronouncements that are expected to have a material effect on our consolidated financial statements.

General and Summary of Significant Accounting Policies (Tables)

12 Months Ended

May 03, 2026

Accounting Policies [Abstract]

Summary of Cash and Cash Equivalents by Geographic Area

A summary of our cash and cash equivalents by geographic area follows:


	May 3,		April 27,
(dollars in thousands)	2026		2025
United States	$	1,049	$	151
China		4,153		4,723
Canada		3,000		701
Vietnam		26		38
Haiti		36		8
Cayman Islands		9		8
	$	8,273	$	5,629

Summary of Foreign Currency Exchange Rate (Loss) Gain by Geographic Area

A summary of our foreign currency exchange rate (loss) gain by geographic area follows:


(dollars in thousands)	2026			2025			2024
China	$	(1,369	)	$	141		$	604
Canada		100			(23	)		(58	)
Vietnam		—			(1	)		(1	)
	$	(1,269	)	$	117		$	545

Lines of Credit (Tables)

12 Months Ended

May 03, 2026

Debt Disclosure [Abstract]

Summary of Outstanding Borrowings Under Lines of Credit

The summary of outstanding borrowings under our lines of credit follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Wells Fargo - U.S. revolving line of credit	$	7,000	$	4,600
Agricultural Bank of China - supplier financing arrangements		1,893		2,751
Agricultural Bank of China - working capital loan (executed May 2025)		3,071		—
Agricultural Bank of China - working capital loan (executed March 2026)		4,241		—
Agricultural Bank of China - revolving line of credit		—		3,988
Bank of China - working capital loan		1,462		1,375
China Construction Bank Corporation - working capital loan		1,462		—
Lines of credit (1)	$	19,129	$	12,714

(1)

Summary of the Activity Associated With Supply Chain Financing Arrangements

The following summarizes the activity associated with our supply chain financing arrangements for the years ended May 3, 2026, and April 27, 2025:


(dollars in thousands)	2026			2025
Outstanding at the beginning of the year	$	2,751		$	—
Vendor invoices financed during the year		1,892			2,743
Vendor invoices paid during the year		(2,924	)		—
Effects of foreign currency		174			8
Ending balance	$	1,893		$	2,751

Net Loss Per Share (Tables)

12 Months Ended

May 03, 2026

Earnings Per Share [Abstract]

Schedule of Unvested Common Stock not Included in the Computation of Diluted Net Loss Per Share

Shares of unvested common stock that were not included in the computation of diluted net loss per share consist of the following:


(in thousands)	2026		2025		2024
Antidilutive effect from decrease in the price per share of our common stock		—		—		—
Antidilutive effect from net loss incurred during the fiscal year		128		145		144
Total unvested shares of common stock not included in computation of diluted net loss per share		128		145		144

Statutory Reserves

12 Months Ended

May 03, 2026

Statutory Reserves

20. STATUTORY RESERVES

Our subsidiary located in China was required to transfer 10% of its net income, as determined in accordance with the People’s Republic of China (PRC) accounting rules and regulations, to a statutory surplus reserve fund until such reserve balance reached 50% of the company’s registered capital. As of May 3, 2026, the statutory surplus reserve fund represents the 50% registered capital requirement, and therefore, our subsidiary located in China is no longer required to transfer 10% of its net income in accordance with PRC accounting rules and regulations.

The transfer to this reserve must be made before distributions of any dividend to shareholders. As of May 3, 2026, the company’s statutory surplus reserve was $4.3 million. The statutory surplus reserve fund is non-distributable other than during liquidation and can be used to fund previous years’ losses, if any. The statutory surplus reserve fund may be utilized for business expansion or converted into share capital by issuing new shares to existing shareholders in proportion to their shareholding or by increasing the par value of the shares currently held by them provided that the remaining reserve balance after such issue is not less than 25% of the registered capital.

The company’s subsidiary located in China can transfer funds to the parent company, except for the statutory surplus reserve of $4.3 million, to assist with debt repayment, capital expenditures, and other expenses of the company’s business.

Income Taxes - Summary of Income Taxes Paid (Refunded) (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Foreign
Total income taxes paid, net of refunds	$ 3,561	$ 2,304	$ 3,284
Domestic Tax Jurisdiction [Member] \| United States [Member]
Income Taxes [Line Items]
U.S. federal	831	665	499
U.S. state, income tax payments, net of refunds	(4)	0	0
Foreign Tax Authority [Member]
Foreign
Total Foreign	2,734	1,639	2,785
Foreign Tax Authority [Member] \| China [Member]
Foreign
Total Foreign	1,143	1,785	2,317
Foreign Tax Authority [Member] \| Canada, Federal [Member]
Foreign
Total Foreign	976	(148)	391
Foreign Tax Authority [Member] \| Canada, Quebec Province [Member]
Foreign
Total Foreign	$ 615	$ 2	$ 77

Intangible Assets - Summary of Change in Carrying Amount of Finite-Lived Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Beginning balance	$ 734	$ 1,035	$ 1,335
loss on impairment	$ (291)
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]	Restructuring credit (expense)
Amortization expense	$ (239)	(301)	(300)
Ending balance	204	734	1,035
Non-Compete Agreement [Member]
Finite Lived Intangible Assets [Line Items]
Beginning balance	226	301	377
Amortization expense	(75)	(75)	(76)
Ending balance	$ 151	$ 226	$ 301

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

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Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Accrued Expenses - Summary of Accrued Expenses (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025
Payables And Accruals [Abstract]
Compensation and related benefits	$ 2,249	$ 2,534
Other	1,854	2,799
Accrued expenses	$ 4,103	$ 5,333

Stock-Based Compensation

12 Months Ended

May 03, 2026

Stock-Based Compensation

15. STOCK-BASED COMPENSATION

Equity Incentive Plan Description

On September 16, 2015, our shareholders approved an equity incentive plan titled the Culp, Inc. 2015 Equity Incentive Plan (the “2015 Plan”). The 2015 Plan authorizes the grant of stock options intended to qualify as incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, time-based restricted stock units, performance-based restricted stock units, and other equity and cash related awards as determined by the Compensation Committee of our board of directors. An aggregate of 1,200,000 shares of common stock were authorized for issuance under the 2015 Plan, with certain sub-limits that would apply with respect to specific types of awards that may be issued as defined in the 2015 Plan. Effective September 27, 2023, our shareholders approved an amendment and restatement of the 2015 Plan (the "Amended and Restated Plan"). The Amended and Restated Plan authorizes the issuance of an additional 960,000 shares of common stock in addition to the shares of common stock still available for issuance under the 2015 Plan. The Amended and Restated Plan also removed certain sub-limits that previously applied with respect to specific type of awards that may be issued under the plan.

As of May 3, 2026, there were 387,293 shares available for future equity-based grants under the company’s Amended and Restated Plan.

Time-Based Restricted Stock Awards

The following table summarizes the time-based restricted stock unit activity during fiscal years 2026, 2025, and 2024:


	2026			2025			2024
	Shares			Shares			Shares
Outstanding at beginning of year		262,148			308,927			285,826
Granted		96,235			91,629			174,754
Vested (1)		(119,933	)		(103,320	)		(151,653	)
Forfeited		(26,689	)		(35,088	)		—
Outstanding at end of year		211,761			262,148			308,927

(1) During fiscal 2026, 119,933 time-based restricted stock units vested at an aggregate fair value of $532,000, or $4.44 per share. During fiscal 2025, 103,320 time-based restricted stock units vested at an aggregate fair value of $581,000, or $5.63 per share. During fiscal 2024, 151,653 time-based restricted stock vested at an aggregate fair value of $857,000, or $5.65 per share.

The following table summarizes information related to our grants of time-based restricted stock unit awards associated with certain senior executives and key members of management during fiscal years 2026, 2025, and 2024:


	Time-Based		(1)
	Restricted Stock		Price		Vesting
Date of Grant	Units Awarded		Per Share		Period
September 25, 2025 (3)		80,335	$	4.17	1 year
August 7, 2025 (2)		15,900	$	4.23	3 years
January 6, 2025 (2)		21,506	$	5.69	3 years
September 26, 2024 (3)		46,823	$	5.98	1 year
August 8, 2024 (2)		23,300	$	4.65	3 years
January 8, 2024 (2)		14,758	$	5.61	31 months
September 28, 2023 (2)		100,067	$	5.59	34 months
September 28, 2023 (3)		59,929	$	5.59	1 year

(1)

Price per share represents the closing price of our common stock on the date the respective award was granted.

(2)

Time-based restricted stock units awarded to senior executives and key employees.

(3)

Time-based restricted stock units award to outside directors.

Overall

We recorded compensation expense of $550,000, $644,000, and $823,000 within selling, general, and administrative expense for time-based restricted stock units during fiscal 2026, 2025, and 2024, respectively.

As of May 3, 2026, the remaining unrecognized compensation cost related to our time-based restricted stock units was $291,000, which is expected to be recognized over a weighted average vesting period of 1 year. As of May 3, 2026, our time-based restricted stock unit awards that were expected to vest had a fair value totaling $720,000.

Performance-Based Restricted Stock Units

On August 7, 2025, we granted performance-based restricted stock units to senior executives which could earn up to a certain number of shares of common stock if performance targets related to adjusted EBITDA were met over the performance period defined in the related restricted stock unit award agreements. The number of shares of common stock that are earned based on performance targets that have been achieved are not adjusted based on a market-based total shareholder return component. Accordingly, fair market value was measured based on the closing price of our common stock on the date of grant.

On August 8, 2024, January 8, 2024, and September 28, 2023, we granted performance-based restricted stock units to senior executives which could earn up to a certain number of shares of common stock if performance targets related to operating income were met over performance periods defined in the related restricted stock unit award agreements. The number of shares of common stock that are earned based on performance targets that have been achieved may be adjusted based on a market-based total shareholder return component as defined in the related restricted stock unit award agreements. Accordingly, fair market value was measured using the

Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock for the performance-based component on the date of grant.

The following table provides assumptions used to determine the fair market value of the market-based total shareholder return component using the Monte Carlo simulation model on our outstanding performance-based restricted stock units granted to senior executives on August 8, 2024, January 8, 2024, and September 28, 2023:


	August 8,			January 8,			September 28,
	2024			2024			2023
Closing price of our common stock	$	4.65		$	5.61		$	5.59
Expected volatility of our common stock		35.0	%		33.5	%		37.3	%
Expected volatility of peer companies		22.6% - 104.0	%		33.7% - 102.6	%		35.7% - 91.5	%
Risk-free interest rate		3.90	%		4.30	%		4.90	%
Dividend yield		0.00	%		0.00	%		0.00	%
Correlation coefficient of peer companies		(0.01) - 0.17			0.01 - 0.21			0.01 - 0.21

Overall

The following table summarizes information related to our grants of performance-based restricted stock units to our senior executives that were unvested as of May 3, 2026:


	(1)		(2)
	Performance-Based		Restricted Stock
	Restricted Stock		Units Expected
Date of Grant	Units Awarded		to Vest		Price Per Share			Vesting Period
August 7, 2025		298,909		59,782	$	4.23	(3)	3 years
August 8, 2024		488,377		—	$	5.35	(4)	3 years
January 8, 2024		8,199		4,238	$	6.23	(5)	31 months
September 28, 2023		—		—	$	6.43	(6)	34 months

(1)

Amounts represent the maximum number of common stock shares that could be earned if certain performance targets are met as defined in the related restricted stock unit award agreements as of the date of grant.

(2)

Compensation cost is based on an assessment each reporting period to determine the probability of whether or not certain performance targets will be met and how many shares are expected to be earned as of the end of the vesting period. These amounts represent the number of shares that are expected to vest as of May 3, 2026.

(3)

Price per share represents the closing price of our common stock on the date the respective award was granted.

(4)

Price per share represents the fair market value per share ($1.15 per $1, or an increase of $0.70 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($4.65) for the performance-based component of the performance-based restricted stock units granted to senior executives on August 8, 2024.

(5)

Price per share represents the fair market value per share ($1.11 per $1, or an increase of $0.62 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($5.61) for the performance-based component of the performance-based restricted stock units granted to senior executives on January 8, 2024.

(6)

Price per share represents the fair market value per share ($1.15 per $1, or an increase of $0.84 to the closing price of our common stock on the date of grant) determined using the Monte Carlo simulation model for the market-based total shareholder return component and the closing price of our common stock ($5.59) for the performance-based component of the performance-based restricted stock units granted to senior executives on September 28, 2023.

There were no performance-based restricted stock units that vested during fiscal 2026, 2025, or 2024.

We recorded compensation expense totaling $75,000, $6,000, and $8,000, within selling, general, and administrative expense for performance-based restricted stock units during fiscal years 2026, 2025, and 2024, respectively. As of May 3, 2026, the remaining

unrecognized compensation expense related to our performance-based restricted stock units was $191,000, which is expected to be recognized over a weighted average vesting period of 2.2 years. As of May 3, 2026, performance-based restricted stock units that are expected to vest had a fair value of $218,000.

Immediately Vested Common Stock Awards - Board of Directors

No immediately vested common stock awards were granted to our board of directors during fiscal 2026 and fiscal 2025, respectively.

On July 3, 2023 (first quarter of fiscal 2024), we granted a total of 16,616 shares of common stock to certain outside directors. These shares of common stock vested immediately and were measured at $5.04 per share, which represents the closing price of the company's common stock at the date of grant. We recorded compensation expense totaling $84,000 within selling, general, and administrative expense related to these common stock awards during fiscal 2024.

Leases - Supplemental Cash Flow Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Lessee Disclosure [Abstract]
Operating lease liability payments	$ 2,084	$ 2,391	$ 2,663
Right of use assets exchanged for lease liabilities		$ 2,837	$ 978

Accrued Expenses (Tables)

12 Months Ended

May 03, 2026

Summary of Accrued Expenses

A summary of accrued expenses follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Compensation and related benefits	$	2,249	$	2,534
Other		1,854		2,799
	$	4,103	$	5,333

Note Receivable - Summary of Remaining Future Principal Payments (Details) $ in Thousands	May 03, 2026 USD ($)
Receivables [Abstract]
2027	$ 360
2028	360
2029	360
2030	240
Undiscounted value of note receivable	1,320
Less: unearned interest income	(138)
Present value of note receivable	$ 1,182

General and Summary of Significant Accounting Policies - Summary of Foreign Currency Exchange Rate (Loss) Gain by Geographic Area (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Foreign Currency Exchange Rate Gain and Loss [Line Items]
Foreign currency exchange rate gains (losses)	$ (1,269)	$ 117	$ 545
China [Member]
Foreign Currency Exchange Rate Gain and Loss [Line Items]
Foreign currency exchange rate gains (losses)	(1,369)	141	604
Canada [Member]
Foreign Currency Exchange Rate Gain and Loss [Line Items]
Foreign currency exchange rate gains (losses)	100	(23)	(58)
Vietnam [Member]
Foreign Currency Exchange Rate Gain and Loss [Line Items]
Foreign currency exchange rate gains (losses)	$ 0	$ (1)	$ (1)

Assets Held for Sale

12 Months Ended

May 03, 2026

Discontinued Operations and Disposal Groups [Abstract]

Assets Held for Sale

8. ASSETS HELD FOR SALE

As of May 3, 2026, no assets were classified as held for sale as a result of the completion of our restructuring activities during fiscal 2026 (see Note 10 to the consolidated financial statements for a description of the restructuring activities announced on May 1, 2024, and April 24, 2025).

In connection with our restructuring activity announced on May 1, 2024, we classified certain assets as held for sale totaling $2.2 million as of April 27, 2025, which mostly related to the Property associated with the closure of our operations located in Quebec, Canada. We determined that the fair value of the Property exceeded its carrying value, and therefore no impairment charge was recorded during fiscal 2025. The fair value of the Property was based on quoted market prices from third party sales offers, which we believe are significant observable inputs, and therefore we believe this information is classified as Level 2 within the fair value hierarchy (See Note 16 to the consolidated financial statements for further explanation of the fair value hierarchy).

During the first quarter of fiscal 2026, we sold the Property and recognized a gain from this sale totaling $4.0 million that was classified within restructuring credit in the fiscal 2026 Consolidated Statement of Net Loss. See Note 7 to the consolidated financial statements for further details regarding the Sales Agreement associated with the sale of the Property.

Stock-Based Compensation (Tables)

12 Months Ended

May 03, 2026

Summary of Time Based Restricted Stock Unit Activity

The following table summarizes the time-based restricted stock unit activity during fiscal years 2026, 2025, and 2024:


	2026			2025			2024
	Shares			Shares			Shares
Outstanding at beginning of year		262,148			308,927			285,826
Granted		96,235			91,629			174,754
Vested (1)		(119,933	)		(103,320	)		(151,653	)
Forfeited		(26,689	)		(35,088	)		—
Outstanding at end of year		211,761			262,148			308,927

Summary of Assumptions Used to Determine Fair Value of Performance Based Restricted Stock Units


	August 8,			January 8,			September 28,
	2024			2024			2023
Closing price of our common stock	$	4.65		$	5.61		$	5.59
Expected volatility of our common stock		35.0	%		33.5	%		37.3	%
Expected volatility of peer companies		22.6% - 104.0	%		33.7% - 102.6	%		35.7% - 91.5	%
Risk-free interest rate		3.90	%		4.30	%		4.90	%
Dividend yield		0.00	%		0.00	%		0.00	%
Correlation coefficient of peer companies		(0.01) - 0.17			0.01 - 0.21			0.01 - 0.21

Senior Executives and Management [Member] | Time-Based Restricted Stock Units [Member]

Summary of Grants of Time-Based Restricted Stock Unit Awards


	Time-Based		(1)
	Restricted Stock		Price		Vesting
Date of Grant	Units Awarded		Per Share		Period
September 25, 2025 (3)		80,335	$	4.17	1 year
August 7, 2025 (2)		15,900	$	4.23	3 years
January 6, 2025 (2)		21,506	$	5.69	3 years
September 26, 2024 (3)		46,823	$	5.98	1 year
August 8, 2024 (2)		23,300	$	4.65	3 years
January 8, 2024 (2)		14,758	$	5.61	31 months
September 28, 2023 (2)		100,067	$	5.59	34 months
September 28, 2023 (3)		59,929	$	5.59	1 year

(1)

Price per share represents the closing price of our common stock on the date the respective award was granted.

(2)

Time-based restricted stock units awarded to senior executives and key employees.

(3)

Time-based restricted stock units award to outside directors.

Executive officers and key employees [Member]

Summary of Grants of Performance Based Restricted Stock Units

The following table summarizes information related to our grants of performance-based restricted stock units to our senior executives that were unvested as of May 3, 2026:


	(1)		(2)
	Performance-Based		Restricted Stock
	Restricted Stock		Units Expected
Date of Grant	Units Awarded		to Vest		Price Per Share			Vesting Period
August 7, 2025		298,909		59,782	$	4.23	(3)	3 years
August 8, 2024		488,377		—	$	5.35	(4)	3 years
January 8, 2024		8,199		4,238	$	6.23	(5)	31 months
September 28, 2023		—		—	$	6.43	(6)	34 months

(1)

(2)

(3)

Price per share represents the closing price of our common stock on the date the respective award was granted.

(4)

(5)

(6)

Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	Apr. 30, 2023
Intangible Assets [Line Items]
Tradename	$ 0	$ 0
Intangible assets	355	960
Customer Relationships [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net	204	734	$ 1,035	$ 1,335
Non-Compete Agreement [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net	$ 151	$ 226	$ 301	$ 377

Accounts Receivable - Allowance for Returns and Allowances and Discounts (Detail) - Reserve for returns and allowances and discounts [Member] - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning balance	$ (304)	$ (166)	$ (124)
Provision for returns and allowances and discounts	(978)	(1,423)	(1,173)
Credits issued and discounts taken	1,158	1,285	1,131
Ending balance	$ (124)	$ (304)	$ (166)

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
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-Publisher SEC

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column D
-Publisher SEC

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column C
-Subparagraph (1)
-Publisher SEC

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column C
-Subparagraph (2)
-Publisher SEC

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column B
-Publisher SEC

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09(Column C)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09(Column C)(1))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 4
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09(Column D))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4

Stock-Based Compensation - Summary of Assumptions Used to Determine Fair Value of Performance Based Restricted Stock Units (Detail) - Performance Based Restricted Stock Units [Member] - Senior Executives [Member] - $ / shares	Aug. 08, 2024	Jan. 08, 2024	Sep. 28, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing price of our common stock	$ 4.65	$ 5.61	$ 5.59
Expected volatility of our common stock	35.00%	33.50%	37.30%
Risk-free interest rate	3.90%	4.30%	4.90%
Dividend yield	0.00%	0.00%	0.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility of peer companies	22.60%	33.70%	35.70%
Correlation coefficient of peer companies	(0.01%)	0.01%	0.01%
Maximum [ Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility of peer companies	104.00%	102.60%	91.50%
Correlation coefficient of peer companies	0.17%	0.21%	0.21%

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025
Inventory Disclosure [Abstract]
Raw materials	$ 5,573	$ 5,733
Work-in-process	1,989	2,747
Finished goods	39,932	40,829
Inventories	$ 47,494	$ 49,309

Accounts Receivable - Summary of the Activity in the Allowance for Doubtful Accounts (Detail) - Allowance for doubtful accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning balance	$ (651)	$ (356)	$ (342)
Provision for bad debts	(196)	(342)	(276)
Write-offs, net of recoveries	258	47	262
Ending balance	$ (589)	$ (651)	$ (356)

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Note Receivable

12 Months Ended

May 03, 2026

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Note Receivable

NOTES RECEIVABLE

Culp Inc. (U.S. Parent)

Effective January 24, 2023, Culp Upholstery Fabrics - Haiti, Ltd. ("CUF Haiti") entered into an agreement to terminate a lease ("CUF Termination Agreement") of a facility located in Ouanaminthe, Haiti. Pursuant to the terms of the CUF Termination Agreement, the original lease agreement (the "Original Lease") was formally terminated when CUF Haiti vacated and returned possession of the leased facility to the lessor. Subsequently, a third party (the "Lessee") took possession of this facility and agreed to pay CUF Haiti $2.4 million in the form of a note receivable over a period commencing on April 1, 2023 and ending on December 31, 2029, based on the terms stated in the CUF Termination Agreement. In addition, as described in the CUF Termination Agreement, an affiliate of the Lessee guaranteed payment in full of all amounts due and payable to CUF Haiti by the Lessee, and CUF Haiti was fully and unconditionally discharged from all of its remaining obligations under the Original Lease.

The initial gross carrying amount of this note receivable was $2.4 million and was recorded at its fair value of $2.0 million, which represented the present value of future discounted cash flows based on the payment amounts and timing of such payments due from the Lessee as stated in the CUF Termination Agreement. We used an interest rate of 6% to determine the present value of the future discounted cash flows, based on significant unobservable inputs and assumptions determined by management such as: (i) the credit

characteristics of the Lessee and guarantor of the CUF Termination Agreement; (ii) the length of the payment terms as defined in the CUF Termination Agreement; (iii) the payment terms as defined in the CUF Termination Agreement are denominated in USD; and (iv) the fact that the facility is located in, and the Lessee and guarantor conduct business in, Haiti, a foreign country. Since management used significant unobservable inputs and assumptions to determine the fair value of this note receivable, this note receivable was classified as Level 3 within the fair value hierarchy (see Note 16 of the consolidated financial statements for further explanation of the fair value hierarchy).

Effective May 1, 2023, CUF Haiti formally assigned this note receivable to Culp, Inc. (its U.S. Parent).

The following table represents the remaining future principal payments of the Culp Inc. (U.S. Parent) note receivable as of May 3, 2026:


(dollars in thousands)
2027	$	360
2028		360
2029		360
2030		240
Undiscounted value of note receivable	$	1,320
Less: unearned interest income		(138	)
Present value of note receivable	$	1,182

As of May 3, 2026, this note receivable totaled $1.2 million, of which $297,000 and $885,000 were classified as short-term note receivable and long-term note receivable, respectively. As of April 27, 2025, this note receivable totaled $1.5 million, of which $280,000 and $1.2 million were classified as short-term note receivable and long-term note receivable, respectively. We classified amortization of unearned interest income totaling $80,000, $96,000 and $111,000 within interest income on our consolidated statements of net loss during fiscal 2026, 2025, and 2024, respectively.

As of May 3, 2026, we believe there is no expected credit loss related to the collectability of this note receivable, as the Lessee has made all the required payments stated in the Termination Agreement. We will continue to evaluate the facts and circumstances at the end of each reporting period to determine if an expected credit loss is deemed necessary.

Rayonese Textile Inc.

In connection with the sale of the company's Property located in Quebec, Canada, we entered into an amended agreement, effective April 2, 2025, which incorporated an original agreement and prior amendment (collectively referred to as the "Sales Agreement"), to sell our Property to a third party (the "Buyer") with a closing date of April 30, 2025. Pursuant to the Sales Agreement, the total sales price for the Property was $8.6 million CAD ($6.2 million USD as of April 30, 2025), with $2.0 million CAD ($1.4 million USD as of April 30, 2025) paid prior to and at closing, and the remaining balance of $6.6 million CAD ($4.8 million USD as of April 30, 2025) due by April 30, 2026. Interest was earned on the note receivable at rates ranging from 6% to 10% and collected monthly as specified in the Sales Agreement. During the fourth quarter of fiscal 2026, we received cash proceeds for the remaining balance of $6.6 million CAD ($4.7 million USD).

Refer to Notes 8 and 10 to the consolidated financial statements for further details of the sale of the Property and a description of our restructuring activities.

Culp Home Fashions - Haiti, Ltd. ("CHF Haiti")

Effective August 2, 2024, CHF Haiti entered into an agreement to terminate a lease of a facility ("CHF Termination Agreement"). Pursuant to the terms of the CHF Termination Agreement, CHF Haiti was entitled to a payment of $250,000 from the lessor at the earlier of February 18, 2025, or 15 days after a new lease with a third party lessee was signed. In connection with the CHF Termination Agreement, CHF Haiti has been unconditionally discharged from all its remaining obligations under this lease.

During the fourth quarter of fiscal 2025, CHF Haiti received the full payment of $250,000.

Income Taxes - Summary of Income Taxes Paid (Refunded) (Parenthetical) (Details) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Domestic Tax Jurisdiction [Member] \| United States [Member]
Income Taxes [Line Items]
U.S. state, income tax payments, net of refunds	$ (4)	$ 0	$ 0

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	May 03, 2026	Jul. 15, 2026	Nov. 02, 2025
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	May 03, 2026
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	FY
Entity Registrant Name	CULP INC
Entity Central Index Key	0000723603
Current Fiscal Year End Date	--05-03
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,662,784
Entity Public Float			$ 42,069,072
Entity File Number	1-12597
Entity Tax Identification Number	56-1001967
Entity Address, Address Line One	410 W. English Road 5th Floor
Entity Address, City or Town	High Point
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	27262
City Area Code	336
Local Phone Number	889-5161
Entity Incorporation State Country Code	NC
Title of 12(b) Security	Common Stock, par value $.05/ Share
Trading Symbol	CULP
Security Exchange Name	NASDAQ
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	GRANT THORNTON LLP
Auditor Location	Charlotte, North Carolina
Auditor Firm ID	248
Auditor Opinion	Opinion on the financial statements We have audited the accompanying consolidated balance sheets of Culp, Inc. (a North Carolina corporation) and subsidiaries (the “Company”) as of May 3, 2026 and April 27, 2025, the related consolidated statements of net loss, comprehensive loss, shareholders’ equity, and cash flows for each of the three years in the period ended May 3, 2026, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of May 3, 2026 and April 27, 2025, and the results of its operations and its cash flows for each of the three years in the period ended May 3, 2026, in conformity with accounting principles generally accepted in the United States of America.
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the registrant’s definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A in connection with its Annual Meeting of Shareholders are incorporated by reference into Part III of this Form 10-K.

Stock-Based Compensation - Time Based Restricted Stock Unit Activity (Parenthetical) (Details) - Time Vested Restricted Stock Awards [Member] - USD ($)

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

vested

^[1]

(119,933)

(103,320)

(151,653)

Fair value

$ 532,000

$ 581,000

$ 857,000

Price per share

$ 4.44

$ 5.63

$ 5.65

[1]

During fiscal 2026, 119,933 time-based restricted stock units vested at an aggregate fair value of $532,000, or $4.44 per share. During fiscal 2025, 103,320 time-based restricted stock units vested at an aggregate fair value of $581,000, or $5.63 per share. During fiscal 2024, 151,653 time-based restricted stock vested at an aggregate fair value of $857,000, or $5.65 per share.

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Restructuring and Related Activities [Abstract]

General and Summary of Significant Accounting Policies - Summary of Cash and Cash Equivalents by Geographic Area (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 8,273	$ 5,629
United States [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	1,049	151
China [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	4,153	4,723
Canada [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	3,000	701
Vietnam [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	26	38
Haiti [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	36	8
Cayman Islands [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 9	$ 8

Restructuring Activities

12 Months Ended

May 03, 2026

Restructuring Activities

10. RESTRUCTURING ACTIVITIES

Restructuring Activities Announced May 1, 2024

On April 29, 2024 (first quarter of fiscal 2025), our board of directors made a decision to: (1) consolidate the company's North American bedding operations, including the closure and sale of the Property located in Quebec, Canada; (2) move a portion of the knitting and finishing capacity from the company's manufacturing facility located in Quebec, Canada to the company's manufacturing facility located in Stokesdale, North Carolina; (3) transition the bedding segment's weaving operation to a strategic sourcing model through the company's long-standing supply partners; (4) consolidate the company's sewn mattress cover operation located in Ouanaminthe, Haiti, from two leased facilities into one building and reduce other operating expenses at this location; and (5) reduce unallocated corporate and shared service expenses.

These restructuring activities were completed by the end of the second quarter of fiscal 2026, including the sale of Property located in Quebec, Canada. Accordingly, we recorded a gain from the sale of this Property totaling $4.0 million that was classified within restructuring credit in the fiscal 2026 Consolidated Statement of Net Loss. See Notes 7 and 8 to the consolidated financial statements for further details regarding the Sales Agreement associated with the sale of Property and determination of fair value.

Since the inception of this restructuring initiative, we have incurred cumulative restructuring and restructuring related charges totaling $5.3 million, most of which is related to the bedding segment. Of this total $5.3 million, $7.2 million represents a cash restructuring and restructuring related charge partially offset by $(1.9) million represents a non-cash restructuring credit.

Restructuring Activities Announced April 24, 2025

On April 24, 2025 (fourth quarter of fiscal 2025), the company announced a strategic transformation of its operating model that combined certain activities within the bedding and upholstery segments and created one integrated Culp-branded business. As part of this strategic transformation, we closed a leased facility located in Burlington, North Carolina and a leased facility in Knoxville, Tennessee, each operated by our upholstery segment, and transitioned their production and distribution activities to a shared management model within our owned facility located in Stokesdale, North Carolina, which had historically been operated solely by our bedding segment.

These restructuring activities were completed by the end of the fourth quarter of fiscal 2026. Since the inception of this restructuring initiative, we have incurred restructuring and restructuring related charges totaling $2.7 million, of which $1.4 million represents a cash restructuring and related charge and $1.3 million represents a non-cash restructuring charge.

Upholstery Segment - Other Restructuring Activities Prior to Fiscal 2025

Ouanaminthe, Haiti

During the third quarter of fiscal 2023, CUF Haiti entered into an agreement to terminate a lease associated with one of its facilities and moved the production of upholstery cut and sewn kits to an existing facility leased by CHF Haiti during the fourth quarter of fiscal 2023. Both CUF Haiti and CHF Haiti are indirect wholly-owned subsidiaries of the company. During the first quarter of fiscal 2024, demand for upholstery cut and sewn kits declined more than previously anticipated, resulting in the strategic action to discontinue production of upholstery cut and sewn kits in Haiti.

This restructuring activity commenced during the third quarter of fiscal 2023 and was completed during the third quarter of fiscal 2024. It resulted in a cumulative restructuring and restructuring related charge of $1.3 million.

See Note 7 to the consolidated financial statements for further details regarding the agreement to terminate the above mentioned lease and the establishment of a note receivable.

Shanghai, China

During the fourth quarter of fiscal 2024, we closed our upholstery finishing operation in China to align with current demand trends. This restructuring activity was completed during the first quarter of fiscal 2025 and resulted in a cumulative restructuring and restructuring related charge totaling $218,000.

The following summarizes restructuring (credit) expense and restructuring related charges associated with all the restructuring activities described above:


(dollars in thousands)		2026			2025			2024
Net (gain) loss from the sale and impairment of property, plant, and equipment	$	(3,754	)	$	(16	)	$	329
Loss on disposal, valuation, and markdowns of inventory		931			1,621			40
Facility consolidation and relocation expenses		543			2,437			—
Impairment of intangible asset		291			540			—
Other associated costs		284			1,038			—
Employee termination benefits		164			1,552			307
Additional depreciation expense for shortened useful lives of equipment		112			1,339			—
Lease termination costs		37			849			—
Restructuring (credit) expense and restructuring related charges (1) (2) (3)	$	(1,392	)	$	9,360		$	676

The following summarizes the activity in accrued restructuring for all the above restructuring activities described above:


	Employee			Other			Facility Consolidation
	Termination			Associated			and Relocation
(dollars in thousands)	Benefits			Costs			Costs			Total
Balance, April 30, 2023	$	—		$	—		$	—		$	—
Expenses incurred		307			—			—			307
Change in estimate adjustments		—			—			—			—
Payments		(304	)		—			—			(304	)
Effects of foreign currency		—			—			—			—
Balance, April 28, 2024 (1)		3			—			—			3
Expenses incurred		1,667			1,046			2,437			5,150
Change in estimate adjustments		(115	)		(8	)		—			(123	)
Payments		(1,022	)		(940	)		(2,435	)		(4,397	)
Effects of foreign currency		(11	)		(10	)		(2	)		(23	)
Balance, April 27, 2025		522			88			—			610
Expenses incurred		265			300			549			1,114
Change in estimate adjustments		(101	)		(16	)		(6	)		(123	)
Payments		(649	)		(372	)		(533	)		(1,554	)
Effects of foreign currency		—			—			—			—
Balance, May 3, 2026	$	37		$	—		$	10		$	47

(1) Accrued restructuring was reported within accrued expenses within the Consolidated Balance Sheet as of April 28, 2024.

Income Taxes - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	Apr. 30, 2023
Deferred tax assets:
Accounts receivable	$ 218	$ 305
Inventories	2,424	2,128
Compensation	1,630	1,767
Liabilities and other	122	56
Intangible assets and goodwill	484	455
Property, plant, and equipment	183	178
Operating lease liability	338	744
Foreign income tax credits - U.S.	783	783
Loss carryforwards	24,230	22,521
Valuation allowance - U.S.	(28,680)	(26,303)	$ (22,004)	$ (18,675)
Total deferred tax assets	1,732	2,634
Deferred tax liabilities:
Undistributed earnings on foreign subsidiaries	(4,883)	(5,155)
Property, plant and equipment	(645)	(1,010)
Right of use assets	(564)	(920)
Other	(20)	(67)
Total deferred tax liabilities	(6,112)	(7,152)
Net deferred liabilities	$ (4,380)	$ (4,518)

Accounts Receivable - Summary of Accounts Receivable (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	Apr. 30, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customers	$ 21,082	$ 22,799	$ 21,660
Accounts receivable, net	20,369	21,844	21,138
Allowance for doubtful accounts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Valuation allowance, balance	(589)	(651)	(356)	$ (342)
Allowance for cash discounts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Valuation allowance, balance	(112)	(108)	(113)
Allowance for sales returns and allowances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Valuation allowance, balance	$ (12)	$ (196)	$ (53)

Commitments and Contingencies

12 Months Ended

May 03, 2026

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

14. COMMITMENTS AND CONTINGENCIES

Tariff Refunds

During fiscal 2025 and early fiscal 2026, the company incurred import duties under tariffs imposed pursuant to the International Emergency Economic Powers Act (“IEEPA”). On February 20, 2026, the U.S. Supreme Court ruled that such tariffs were not authorized, and on March 4, 2026, the U.S. Court of International Trade (“CIT”) ordered U.S. Customs and Border Protection to refund certain tariffs collected under IEEPA.

As of May 3, 2026, the company identified certain potential refunds of previously paid tariffs in accordance with the ruling by the CIT. The company estimated the total potential recovery to be approximately $7.0 million, which recovery remained subject to administrative review and final liquidation of the underlying customs entries by U.S. Customs and Border Protection. Accordingly, this potential recovery was considered a gain contingency in accordance with ASC Topic 450, and therefore the company did not recognize a receivable related to potential tariff refunds as of May 3, 2026.

During the first quarter of fiscal 2027, the company received the entire $7.0 million in cash proceeds representing a final approval of these tariff refund claims. The $7.0 million is expected to be recognized as a credit to inventory for inventory that is on hand and within cost of sales for inventory that has been sold during the first quarter fiscal 2027 Consolidated Balance Sheet and Consolidated Statement of Net Income (Loss), respectively.

Legal Matters

The company is involved in legal proceedings and claims which have arisen in the ordinary course of business. Management has determined that these actions, when ultimately concluded or settled, will not have a material adverse effect on our financial position, results of operations, or cash flows.

During the third quarter of fiscal 2026, the company received $1.0 million in cash proceeds in connection with the resolution of a legal matter. The $1.0 million was classified within other expense, net in the fiscal 2026 Consolidated Statement of Net Loss.

Accounts Payable – Capital Expenditures

As of May 3, 2026, and April 27, 2025, we had total amounts due regarding capital expenditures totaling $236,000 and $23,000, respectively, which pertained to outstanding vendor invoices, none of which were financed.

Purchase Commitments - Capital Expenditures

As of May 3, 2026, and April 27, 2025, we had open purchase commitments to acquire equipment for our bedding operations totaling $352,000 and $117,000, respectively.

Income Taxes (Tables)

12 Months Ended

May 03, 2026

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense Attributable to (Loss) Income from Operations

Income tax expense consists of:


(dollars in thousands)	2026			2025			2024
Current income tax expense (benefit)
U.S. federal	$	2		$	(579	)	$	42
U.S. state		5			4			—
Foreign		2,056			2,310			2,620
Total current income tax expense		2,063			1,735			2,662
Deferred income tax expense (benefit)
U.S. federal		1,642			3,872			4,505
U.S. federal loss carryforwards and credits		(1,642	)		(3,872	)		(4,505	)
U.S. state		(12	)		258			229
U.S. state carryforwards		12			(258	)		(229	)
Foreign		(137	)		(1,343	)		387
Total deferred income tax (benefit) expense	$	(137	)	$	(1,343	)	$	387
Total income tax expense (benefit)
U.S. federal	$	1,644		$	3,293		$	4,547
U.S. federal loss carryforwards and credits		(1,642	)		(3,872	)		(4,505	)
U.S. state		(7	)		262			229
U.S. federal & state carryforwards and credits		12			(258	)		(229	)
Foreign		1,919			967			3,007
Total income tax expense	$	1,926		$	392		$	3,049

Schedule of (Loss) Income before Income Taxes Related to Foreign and U.S. Operations

The components of loss before income taxes are as follows:


(dollars in thousands)	2026			2025			2024
United States	$	(15,081	)	$	(18,395	)	$	(18,614	)
Foreign		6,796			(316	)		7,844
	$	(8,285	)	$	(18,711	)	$	(10,770	)

Schedule of Reconciliation of U.S. Federal Statutory Income Tax Rate to Company's Effective Income Tax Rate

The following table reconciles the U.S. federal statutory income tax rate to the company's effective income tax rate. This reconciliation is based on the retrospective adoption of ASU 2023-09, which requires reconciling items to be presented on a quantitative basis in dollars and percentages, as well as reconciling items exceeding the disclosure threshold of 5% of the expected statutory rate presented separately.


	2026						2025						2024
	Amounts			Rate			Amounts			Rate			Amounts			Rate
U.S. federal statutory income tax rate	$	(1,740	)		21.0	%	$	(3,929	)		21.0	%	$	(2,262	)		21.0	%
Domestic Federal
Change in valuation allowance		2,356			(28.4	)		3,990			(21.3	)		3,157			(29.3	)
Stock-Based compensation		25			(0.3	)		59			(0.3	)		190			(1.8	)
Nontaxable and nondeductible items		127			(1.5	)		(2	)		(0.1	)		102			(0.9	)
Effect of Cross-border tax laws
Global intangible low-taxed income (GILTI)		340			(4.1	)		—			—			—			—
Deemed intercompany charge		261			(3.2	)		—			—			—			—
Other		62			(0.7	)		—			—			—			—
Domestic state income taxes, net of federal effect (1)
Change in valuation allowance		21			(0.3	)		309			(1.7	)		172			(1.6	)
Statutory income tax rate differential		(16	)		0.2			(305	)		1.6			(172	)		1.6
Foreign tax effects
China
Income tax effects of local currency foreign exchanges (losses) gains		(540	)		6.5			97			(0.5	)		386			(3.6	)
Statutory income tax rate differential		134			(1.6	)		223			(1.2	)		246			(2.3	)
Withholding taxes		114			(1.4	)		477			(2.5	)		711			(6.6	)
Other		(1	)		—			—			—			(5	)		0.1
Canada
Statutory income tax rate differential		250			(3.0	)		(280	)		1.5			50			(0.5	)
Withholding taxes		167			(2.0	)		(152	)		0.8			(10	)		0.1
Other	5				(0.1	)		46			(0.2	)		1			—
Haiti
Statutory income tax rate differential		169			(2.0	)		326			(1.7	)		405			(3.8	)
Other Foreign		(1	)		—			1			—			—			—
Worldwide changes in unrecognized income tax benefits		193			(2.3	)		(468	)		2.5			78			(0.7	)
Reported income tax expense (2) (3)	$	1,926			(23.2	)%	$	392			(2.1	)%	$	3,049			(28.3	)%

(1)

During fiscal 2026, state taxes in Tennessee, Kentucky, and South Carolina make up the majority (greater than 50%) of the tax effect in this category. During fiscal 2025, state taxes in Tennessee, South Carolina, and Kentucky make up the majority (greater than 50%) of the tax effect in this category. During fiscal 2024, state taxes in Tennessee, Mississippi, Georgia, and Wisconsin make up the majority (greater than 50%) of the tax effect in this category.

(2)

Consequently, an income tax benefit was not recognized for the pre-tax losses associated with our U.S. operations totaling $(15.1) million, $(18.4) million, and $(18.6) million that were incurred during fiscal 2026, 2025, and 2024, respectively.

(3)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities consist of the following:


(dollars in thousands)	May 3, 2026			April 27, 2025
Deferred tax assets:
Accounts receivable	$	218		$	305
Inventories		2,424			2,128
Compensation		1,630			1,767
Liabilities and other		122			56
Intangible assets and goodwill		484			455
Property, plant, and equipment		183			178
Operating lease liability		338			744
Foreign income tax credits - U.S.		783			783
Loss carryforwards		24,230			22,521
Valuation allowance - U.S.		(28,680	)		(26,303	)
Total deferred tax assets	$	1,732		$	2,634


Deferred tax liabilities:
Undistributed earnings on foreign subsidiaries	$	(4,883	)	$	(5,155	)
Property, plant and equipment		(645	)		(1,010	)
Right of use assets		(564	)		(920	)
Other		(20	)		(67	)
Total deferred tax liabilities		(6,112	)		(7,152	)
Net deferred liabilities	$	(4,380	)	$	(4,518	)

Summary of Valuation Allowances Against U.S. Net Deferred Income Tax Assets

Based on our assessments as of May 3, 2026, and April 27, 2025, valuation allowances against our U.S. net deferred income tax assets pertain to the following:


(dollars in thousands)	May 3, 2026		April 27, 2025
U.S. federal and state net deferred income tax assets	$	26,350	$	23,973
U.S. capital loss carryforward		2,330		2,330
	$	28,680	$	26,303

Summary of Change in Valuation Allowances Against U.S. Net Deferred Income Tax Assets

A summary of the change in the valuation allowances against our U.S. net deferred income tax assets follows:


(dollars in thousands)	2026			2025		2024
Beginning balance	$	26,303		$	22,004	$	18,675
Change in valuation allowance associated with current year earnings		2,633			4,162		3,318
Change in estimate during current year		(256	)		137		11
Ending balance	$	28,680		$	26,303	$	22,004

Schedule of Unrecognized Tax Benefit

The following table sets forth the change in the company’s unrecognized income tax benefit:


(dollars in thousands)	2026		2025			2024
Beginning balance	$	790	$	1,258		$	1,179
Increases from prior period tax positions		193		224			197
Decreases from prior period tax positions		—		(76	)		(118	)
Lapse of applicable statute of limitations		—		(616	)		—
Ending balance	$	983	$	790		$	1,258

Summary of Income Taxes Paid (Refunded)

The following table sets forth income taxes paid (refunded) by jurisdiction:


(dollars in thousands)	2026			2025			2024
U.S. federal (1)	$	831		$	665		$	499
U.S. state, income tax payments, net of refunds (2)		(4	)		—			—
Foreign
China		1,143			1,785			2,317
Canada
Federal - income tax payments, net of refunds		976			(148	)		391
Quebec Province - income tax payments, net of refunds		615			2			77
Total Foreign		2,734			1,639			2,785
	$	3,561		$	2,304		$	3,284

(1)

Amounts related to U.S. federal solely relate to transition tax payments made in accordance with the TCJA.

(2)

U.S. state net income tax refunds totaling $4,000 represent the entire amount of U.S state net income tax refunds during fiscal 2026 and no individual U.S. state jurisdictions exceeded the required 5% of total income tax paid disclosure threshold.

Segment Information - International Net Sales (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 203,482	$ 213,237	$ 225,333
Mexico [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	28,700	28,800	25,100
China [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 12,600	$ 16,000	$ 18,300

Schedule of Assets Measured at Fair Value on a Recurring Basis

Segment Information - Narrative (Detail)	3 Months Ended	12 Months Ended
Segment Information - Narrative (Detail)	Aug. 03, 2025 Segment	May 03, 2026 Customer Segment	Apr. 27, 2025 Customer	Apr. 28, 2024 Customer
Segment Reporting Information [Line Items]
Number of operating segments \| Segment	2	2
Number of reportable segments \| Segment	2	2
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration]		srt:ChiefExecutiveOfficerMember
Segment Reporting, CODM, Profit (Loss) Measure, How Used, Description		who regularly reviews the financial results of the company on a consolidated and segment basis for the purpose of evaluating financial and operating performance and allocation of resources to the individual segments noted above. Beginning in the first quarter of fiscal 2026, the CODM decided to use net sales and gross profit, excluding items that are not expected to occur on a regular basis (e.g. restructuring activities), as the primary measure of segment profit or loss. Previously, segment performance was primarily evaluated based on net sales and income (loss) from operations before unallocated corporate expenses and other items that are not expected to occur on a regular basis (e.g., restructuring activities). This change was made to align with internal management reporting and the decision-making processes affected by the strategic transformation of the company's operating model announced on April 24, 2025, which combined certain activities within the bedding and upholstery segments and created one integrated Culp-branded business. The CODM evaluates segment performance based on: (i) net sales, (ii) cost of sales, (iii) gross profit excluding items that are not expected to occur on a regular basis (i.e., restructuring related charges and credits), (iv) assets used in operations, which generally include accounts receivable, inventory, property, plant, and equipment, right of use assets, and assets held for sale; and (v) capital spending.
Description of changes in reporting intangible assets in segment assets		Intangible assets are not included in segment assets, as these assets are not used by the CODM to evaluate the respective segment’s operating performance and allocate resources to the individual segments.
Currency Concentration Risk [Member] \| Net Sales [Member] \| USD [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage		94.00%	92.00%	92.00%
Geographic Concentration Risk [Member] \| Net Sales [Member] \| International [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage		31.00%	33.00%	32.00%
Customer Concentration Risk [Member] \| Net Sales [Member] \| Upholstery Fabrics [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage		12.00%	11.00%	12.00%
Number of major customers		1	1	1
Customer Concentration Risk [Member] \| Net Sales [Member] \| Bedding Segment [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage			11.00%
Number of major customers			1
Customer Concentration Risk [Member] \| Net Sales [Member] \| Bedding Segment [Member] \| Minimum [Member]
Segment Reporting Information [Line Items]
Number of major customers		0		0
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Upholstery Fabrics [Member] \| Minimum [Member]
Segment Reporting Information [Line Items]
Number of major customers		0	0
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Bedding Segment [Member] \| Minimum [Member]
Segment Reporting Information [Line Items]
Number of major customers		0	0

Fair Value (Tables)

12 Months Ended

May 03, 2026

Fair Value Disclosures [Abstract]

The following tables present information about assets measured at fair value on a recurring basis:

          
         Fair value measurements as of May 3, 2026, using:

          
         Quoted
prices in
active markets
for identical
assets

         Significant
other
observable
inputs

         Significant
unobservable
    inputs

         (amounts in thousands)

         Level 1

         Level 2

         Level 3

         Total

         Assets:

U.S. Government Money Market Fund

4,352

N/A

N/A

4,352

Growth Allocation Mutual Funds

991

N/A

N/A

991

S&P 500 Index Fund

443

N/A

N/A

443

Lord Abbett Bond Debenture Fund

397

N/A

N/A

397

Other

285

N/A

N/A

285

          
         Fair value measurements as of April 27, 2025, using:

          
         Quoted
prices in
active markets
for identical
assets

         Significant
other
observable
inputs

         Significant
unobservable
    inputs

         (amounts in thousands)

         Level 1

         Level 2

         Level 3

         Total

         Assets:

U.S. Government Money Market Fund

5,682

N/A

N/A

5,682

Growth Allocation Mutual Funds

808

N/A

N/A

808

S&P 500 Index Fund

275

N/A

N/A

275

Lord Abbett Bond Debenture Fund

11

N/A

N/A

11

Other

271

N/A

N/A

271

Segment Information - Capital Expenditures and Depreciation Expense for Operating Segments (Parenthetical) (Details) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

$ 4,105

$ 5,440

$ 6,521

Bedding [Member] | Canada [Member] | Depreciation Related To Shortening Useful Lives of Equipment [Member]

^[1],[2]

112

1,339

Operating Segments [Member] | Upholstery [Member]

1,300

Operating Segments [Member] | Upholstery [Member] | Depreciation Related To Shortening Useful Lives of Equipment [Member]

155

174

187

Operating Segments [Member] | Bedding [Member]

112

$ 3,292

$ 4,361

$ 5,241

[1]

[2]

Leases - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
Leases - Narrative (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	Apr. 30, 2023
Leases and Commitments and Contingencies Disclosure [Line Items]
Lessee, operating lease, option to extend	renewal options for additional periods ranging up to twelve years
Leasehold improvements	$ 1,934	$ 2,044
Continuing Operation [Member]
Leases and Commitments and Contingencies Disclosure [Line Items]
Operating lease costs	2,200	2,900		$ 3,100
Short-term lease costs	$ 182	$ 13	$ 34
Minimum [Member]
Leases and Commitments and Contingencies Disclosure [Line Items]
Operating lease remaining lease terms	1 year
Maximum [ Member]
Leases and Commitments and Contingencies Disclosure [Line Items]
Operating lease remaining lease terms	6 years

Lines of Credit

12 Months Ended

May 03, 2026

Debt Disclosure [Abstract]

Lines of Credit

11. LINES OF CREDIT

The summary of outstanding borrowings under our lines of credit follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Wells Fargo - U.S. revolving line of credit	$	7,000	$	4,600
Agricultural Bank of China - supplier financing arrangements		1,893		2,751
Agricultural Bank of China - working capital loan (executed May 2025)		3,071		—
Agricultural Bank of China - working capital loan (executed March 2026)		4,241		—
Agricultural Bank of China - revolving line of credit		—		3,988
Bank of China - working capital loan		1,462		1,375
China Construction Bank Corporation - working capital loan		1,462		—
Lines of credit (1)	$	19,129	$	12,714

(1)

Revolving Credit Agreement – United States

On June 12, 2025, Culp, Inc., as borrower, and Read and Culp Fabrics Global, LLC, each a wholly-owned domestic subsidiary of the company, as guarantors (collectively, the “Guarantors”), entered into a Third Amendment to the Second Amended and Restated Credit Agreement (the “Third Amendment”), by and among the company, the Guarantors and Wells Fargo Bank, National Association, as lender (the “Lender”). The Third Amendment amended the Second Amended and Restated Credit Agreement dated as of January 19, 2023, (as amended, restated, supplemented, or otherwise modified from time to time, the “Credit Agreement”), an asset-based revolving credit facility (the “ABL Facility”). Proceeds from the ABL Facility may be used to pay fees and expenses related to the ABL Facility and to provide funding for ongoing working capital and general corporate purposes. The Credit Agreement amended, restated and superseded, and served as a replacement for, the Amended and Restated Credit Agreement, dated as of June 24, 2022, as amended, by and between the company and the Lender.

Pursuant to the Third Amendment, the term of the ABL Facility was extended for three years and matures on June 12, 2028.

Pursuant to the Credit Agreement, the ABL Facility contains the following terms:

The ABL Facility may be used for revolving credit loans and letters of credit from time to time up to a maximum principal amount of $30.0 million, which may be increased upon mutual agreement by up to $10.0 million via an accordion feature, subject to the limitations described below.

On November 4, 2025 (third quarter of fiscal 2026), the company entered into a Fourth Amendment to the Second Amended and Restated Credit Agreement that increased the aggregate amount of letters of credit that could be issued by the company from $2.0 million to $3.0 million.

The amount available under the ABL Facility is limited by a borrowing base consisting of certain eligible accounts receivable and inventory, reduced by specified reserves, as follows:

•

85% of eligible accounts receivable, plus

•

the least of:

i) the sum of:

lesser of (i) 65% of eligible inventory valued at cost based on a first-in first-out basis (net of intercompany profits) and (ii) 85% of the net-orderly-liquidation value percentage of eligible inventory, plus

the least of (i) 65% of eligible in-transit inventory valued at cost based on a first-in first-out basis (net of intercompany profits), (ii) 85% of the net-orderly-liquidation value percentage of eligible in-transit inventory, and (iii) $4.0 million, plus

the lesser of (i) 65% of eligible raw material inventory valued at cost based on a first-in first-out basis (net of intercompany profits) and (ii) 85% of the net-orderly-liquidation value percentage of eligible raw material inventory.

In each case, the net-orderly-liquidation value is calculated based on the lower of (i) a first-in first-out basis and (ii) market value, and is (A) net of intercompany profits, (B) net of write-ups and write-downs in value with respect to currency exchange rates and (C) consistent with most recent appraisals received and acceptable to Lender.

ii) $20.0 million; and

iii) An amount equal to 200% of eligible accounts receivable.

•

minus applicable reserves.

The ABL Facility permits both base rate borrowings and borrowings that bear interest at annual rate equal to daily simple SOFR (the secured overnight financing rate administered by the Federal Reserve Bank of New York (or its successor)), in each case, plus an Applicable Margin equal to: (i) 75 basis points for base rate borrowings and 175 basis points for SOFR-based borrowings (if the average monthly excess availability under the ABL Facility is greater than 66 2/3%), (ii) 100 basis points for base rate borrowings and 200 basis points for SOFR-based borrowings (if the average monthly excess availability under the ABL Facility is less than or equal to 66 2/3% and greater than 33 1/3%), or (iii) 125 basis points for base rate borrowings and 225 basis points for SOFR-based borrowings (if the average monthly excess availability under the ABL Facility is less than or equal to 33 1/3%), as applicable, with a fee on unutilized commitments at an annual rate of 37.5 basis points (if usage is equal to or greater than 50% of the maximum credit available under the ABL Facility) or 50 basis points (if usage is less than 50% of the maximum credit available under the ABL Facility).

Outstanding balances associated with the ABL Facility may be prepaid from time to time, in whole or in part, without a prepayment penalty or premium. In addition, customary mandatory prepayments of the loans under the ABL Facility are required upon the occurrence of certain events including, without limitation, outstanding borrowing exposures exceeding the borrowing base and certain dispositions of assets outside of the ordinary course of business. Accrued interest is payable monthly in arrears.

The company’s obligations under the ABL Facility (and certain related obligations) are: (a) guaranteed by the Guarantors and each of the company’s future domestic subsidiaries is required to guarantee the ABL Facility on a senior secured basis (such guarantors and the company, the “Loan Parties”) and (b) secured by all assets of the Loan Parties, subject to certain exceptions. The liens and other security

interests granted by the Loan Parties on the collateral for the benefit of the Lender under the ABL Facility are, subject to certain permitted liens, first-priority.

Cash Dominion. Under the terms of the ABL Facility, if: (i) an event of default has occurred or (ii) excess borrowing availability under the ABL Facility (based on the lesser of $30.0 million and the borrowing base) (the "Excess Availability") falls below $6.0 million at such time, the Loan Parties will become subject to cash dominion, which will require prepayment of loans under the ABL Facility with the cash deposited in certain deposit accounts of the Loan Parties, including a concentration account, and will restrict the Loan Parties' ability to transfer cash from their concentration account. Such cash dominion period (a "Dominion Period') shall end when Excess Availability shall be equal to or greater than $6.0 million for a period of 60 consecutive days and no event of default is continuing.

Financial Covenants. The ABL Facility contains a springing covenant requiring that the company's fixed charge coverage ratio be no less than 1.10 to 1.00 during any period that: (i) an event of default has occurred or (ii) Excess Availability under the ABL Facility falls below $4.5 million at such time. Such compliance period shall end when Excess Availability shall be equal to or greater than $4.5 million for a period of 60 consecutive days and no event of default is continuing.

Affirmative and Restrictive Covenants. The Credit Agreement governing the ABL Facility contains customary representations and warranties, affirmative and negative covenants (subject, in each case, to exceptions and qualifications) and events of defaults, including covenants that limit the company's ability to, among other things:

•

incur additional indebtedness;

•

make investments;

•

pay dividends and make other restricted payments;

•

sell certain assets;

•

create liens;

•

consolidate, merge, sell or otherwise dispose of all or substantially all of the company's assets; and

•

enter into transactions with affiliates

The applicable interest rate under the ABL Facility was 5.64% and 5.78% as of May 3, 2026, and April 27, 2025, respectively.

There were $2.8 million, and $925,000 of outstanding letters of credit provided by the ABL Facility as of May 3, 2026, and April 27, 2025, respectively. As of May 3, 2026, we had $225,000 remaining for the issuance of additional letters of credit, based on an aggregate letters of credit amount not to exceed $3 million as stated in the Credit Agreement.

As of May 3, 2026, and April 27, 2025, the outstanding balances under the Credit Agreements were $7.0 million and $4.6 million, respectively, and were classified as line of credit - long-term within the Consolidated Balance Sheets.

As of May 3, 2026, our available borrowings calculated under the provisions of the Credit Agreement totaled $14.5 million.

Credit Agreements - China Operations

Agricultural Bank of China ("ABC") Agreements

Supplier Financing Arrangements

Based on the company's request, certain suppliers entered into supply chain financing arrangements during fiscal 2026 and 2025. As a result, we were able to extend our payment terms beyond those that are normal and customary. The suppliers that entered into these supply chain financing arrangements assigned their receivables due from the company to ABC, under a reverse factoring agreement with no recourse, and, in turn, received payments from ABC under terms that are normal and customary. Interest was charged at a fixed rate of 2.42% and 2.72% for supply chain arrangements that were entered into during fiscal 2026 and fiscal 2025, respectively. The outstanding balances of $1.9 million and $2.8 million USD were recorded within lines of credit-current in the Consolidated Balance Sheet as of May 3, 2026 and April 27, 2025, respectively.

The following summarizes the activity associated with our supply chain financing arrangements for the years ended May 3, 2026, and April 27, 2025:


(dollars in thousands)	2026			2025
Outstanding at the beginning of the year	$	2,751		$	—
Vendor invoices financed during the year		1,892			2,743
Vendor invoices paid during the year		(2,924	)		—
Effects of foreign currency		174			8
Ending balance	$	1,893		$	2,751

ABC - Working Capital Loans

Executed May 2025

During the first quarter of fiscal 2026, we entered into unsecured loan agreements totaling 21.0 million RMB ($3.1 million USD as of

May 3, 2026), which agreements expired on dates ranging from May 7, 2026, through May 25, 2026 and were paid in full prior thereto. Interest charged under these agreements was based on rates determined by ABC (applicable interest rates ranged from 2.5% to 2.6% as of May 3, 2026). The outstanding balance associated with these agreements was $3.1 million USD and was classified as lines of credit - current within the Consolidated Balance Sheet as of May 3, 2026.

During the first quarter of fiscal 2027, we entered into new unsecured agreements totaling 21.0 million RMB ($3.1 million USD as of borrowing dates ranging from May 21, 2026 through May 26, 2026), and which agreements expire on dates ranging from May 20, 2027 through May 25, 2027. Currently, interest charged under these agreements is based on an applicable interest rate of 2.3%.

Effective March 2026

Effective March 3, 2026, we entered into an additional unsecured loan agreement totaling 29 million RMB ($4.2 million USD as of May 3, 2026), which agreement is set to expire on March 1, 2027. Interest charged under this agreement is based on an applicable interest rate of 2.4%. The outstanding balance under this agreement was $4.2 million USD and was classified as lines of credit - current within the Consolidated Balance Sheet as of May 3, 2026.

Unsecured Credit Agreement

Effective March 5, 2025, we entered into an unsecured credit agreement that provided for a line of credit up to 29.0 million RMB ($4.0 million USD on March 5, 2025) that expired and was paid in full on March 3, 2026. Interest charged under this agreement was based on an applicable interest rate of 2.6%. This agreement did not have an outstanding balance as of May 3, 2026, and had a balance of $4.0 million as of April 27, 2025, which was classified within lines of credit-current in the respective Consolidated Balance Sheet.

Bank of China ("BOC") - Credit Agreements

Effective November 5, 2024, we entered into a credit agreement that provided for a 10.0 million RMB ($1.4 million USD as of November 5, 2024) unsecured working capital loan and 25.0 million RMB ($3.5 million USD as of November 5, 2024) for letters of credit, guarantees, and other financing arrangements secured by trade accounts receivable associated with the company’s operations located in China. The working capital loan and letters of credit expired on November 6, 2025. Interest charged under this agreement was 2.6%.

On November 6, 2025, (third quarter of fiscal 2026), we paid in full the outstanding balance of the 10.0 million RMB ($1.4 million USD) due pursuant to the above unsecured working capital loan. Effective November 7, 2025, we entered into a new credit agreement that provides for a 10.0 million RMB ($1.5 million USD as of May 3, 2026) unsecured working capital loan and 25.0 million RMB ($3.7 million USD as of May 3, 2026) for letters of credit, guarantees, and other financing arrangements secured by trade accounts receivable associated with the company’s operations located in China. The working capital loan and letters of credit expire on November 11, 2026. Interest is charged based on a fixed rate of 2.5%. The outstanding balance under these agreements was $1.5 million and $1.4 million USD and were classified as lines of credit-current within the Consolidated Balance Sheets as of May 3, 2026 and April 27, 2025, respectively. In addition, as of May 3, 2026, there were no outstanding letters of credit under this agreement.

China Construction Bank Corporation ("CCB") - Credit Agreement

During the third quarter of fiscal 2026, CCB approved total borrowings of 30.0 million RMB ($4.4 million USD as of May 3, 2026), which includes 20.0 million RMB ($2.9 million USD as of May 3, 2026) that can be used in the form of a working capital loan and

supplier financing agreements, as well as a 10.0 million RMB ($1.5 million USD as of May 3, 2026) for letters of credit. Effective March 17, 2026, we borrowed 10.0 million RMB ($1.4 million USD as of March 17, 2026), which borrowing incurs interest based on a fixed rate of 2.3%, with the balance due on March 16, 2027. The outstanding balance under this agreement was $1.5 million as of May 3, 2026, which was classified as lines of credit - current within the Consolidated Balance Sheet.

Other

Maturity of our lines of credit for the next three years follows (with dollars in thousands): FY 2027 - $12,129; FY 2028 - $0; and FY 2029 - $7,000.

Our loan agreements require, among other things, that we maintain compliance with certain financial covenants. As of May 3, 2026, we were in compliance with our financial covenants.

Interest paid during fiscal years 2026, 2025, and 2024 was $750,000, $258,000, and $11,000, respectively.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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Organization And Summary Of Significant Accounting Policies [Line Items]

General and Summary of Significant Accounting Policies (Policies)

12 Months Ended

May 03, 2026

Description of Business

Our operations are classified into two reportable segments: bedding and upholstery.

Bedding

Upholstery

Basis of Presentation

The consolidated financial statements of the company have been prepared in accordance with U.S. generally accepted accounting principles.

Principles of Consolidation

Overall

Fiscal Year

Our fiscal year is the 52 or 53-week period ending on the Sunday closest to April 30. Fiscal 2026, 2025, and 2024 comprised 53-week, 52-week, and 52-week periods, respectively.

Use of Estimates

Cash and Cash Equivalents

Cash and cash equivalents include demand deposit and money market accounts. We consider all highly liquid instruments with original maturities of three months or less to be cash equivalents.

A summary of our cash and cash equivalents by geographic area follows:


	May 3,		April 27,
(dollars in thousands)	2026		2025
United States	$	1,049	$	151
China		4,153		4,723
Canada		3,000		701
Vietnam		26		38
Haiti		36		8
Cayman Islands		9		8
	$	8,273	$	5,629

Accounts Receivable and Current Expected Credit Losses

Inventories

Property, Plant, and Equipment

Interest Costs

Total interest costs incurred were $759,000, $231,000 and $11,000 during fiscal 2026, 2025, and 2024, respectively.

Foreign Currency Adjustments

A summary of our foreign currency exchange rate (loss) gain by geographic area follows:


(dollars in thousands)	2026			2025			2024
China	$	(1,369	)	$	141		$	604
Canada		100			(23	)		(58	)
Vietnam		—			(1	)		(1	)
	$	(1,269	)	$	117		$	545

Intangible Assets

Tradename

In accordance with ASC Topic 350, Intangibles – Goodwill and Other, our business was classified into three reporting units during fiscal 2026: bedding, upholstery, and Read.

No asset impairment charges were recorded during fiscal 2026 or fiscal 2024 related to indefinite-lived intangible assets.

Customer Relationships

No asset impairment charges were recorded during fiscal 2025 or fiscal 2024 related to finite-lived intangible assets.

Income Taxes

Deferred Income Taxes – Overall

Deferred Income Taxes – Valuation Allowance

Deferred Income Taxes – Undistributed Earnings from Foreign Subsidiaries

Uncertain Income Tax Positions

Revenue from Contracts with Customers

Revenue Recognition

Transaction Price

Revenue Measurement

Shipping and Handling Costs

Sales and Other Taxes

Sales and other taxes collected from customers and remitted to governmental authorities are presented on a net basis and, as such, are excluded from revenues.

Leases

Stock-Based Compensation

Fair Value of Financial Instruments

Recently Adopted and Issued Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements

Currently, there are no new accounting pronouncements that are expected to have a material effect on our consolidated financial statements.

Rabbi Trust Investments [Member]

Organization And Summary Of Significant Accounting Policies [Line Items]

Investments

Rabbi Trust Investments

Leases - Summary of Maturity of Operating Lease Liabilities (Detail) $ in Thousands	May 03, 2026 USD ($)
Lessee Disclosure [Abstract]
2027	$ 995
2028	388
2029	227
2030	229
2031	229
Thereafter	116
Total	2,184
Less: interest	(201)
Present value of lease liabilities	$ 1,983

Revenue from Contracts with Customers

12 Months Ended

May 03, 2026

Revenue From Contract With Customer [Abstract]

Revenue from Contracts with Customers

REVENUE FROM CONTRACTS WITH CUSTOMERS

Nature of Performance Obligations

Our operations are classified into two business segments: bedding (formerly known as mattress fabrics) and upholstery (formerly known as upholstery fabrics). The bedding segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. The upholstery segment develops, sources, manufactures, and sells fabrics primarily to residential, commercial, and hospitality manufacturers.

In addition, the upholstery segment includes Read, a wholly-owned subsidiary that provides window treatments and sourcing of upholstery fabrics and other products, as well as related measuring and installation services to customers in the hospitality and commercial markets. On April 24, 2025 (fourth quarter of fiscal 2025), the company announced a strategic transformation of its operating model that combined certain activities within the bedding and upholstery business segments to create one integrated Culp-branded business. As part of this strategic transformation, we closed a leased facility in Burlington, North Carolina, and a leased facility located in Knoxville, Tennessee, each operated by our upholstery segment, and transitioned their production and distribution activities utilizing a shared management model within our owned facility located in Stokesdale, North Carolina. See note 10 to the consolidated financial statements for further details regarding this strategic transformation initiative.

Our primary performance obligations include the sale of bedding and upholstery products, as well as the performance of customized fabrication and installation services associated with window treatments.

Significant Judgments

See Note 1 to the consolidated financial statements for disclosure of our accounting policies regarding our significant judgments associated with revenue recognition, determining our transaction prices, and revenue measurement.

Contract Assets & Liabilities

Certain contracts relating to customized fabrication and installation services associated with Read require upfront customer deposits that result in a contract liability that is recorded on the Consolidated Balance Sheets as deferred revenue. Revenue on contract liabilities associated with customized fabrication and installation services is generally recognized within one year as the satisfaction of performance obligations is generally one year or less. If upfront deposits or prepayments are not required, customers may be granted terms which generally range from 15-60 days. Our terms are customary within the industries in which we operate and are not considered financing arrangements.

There were no contract assets recognized as of May 3, 2026, or April 27, 2025.

A summary of the activity of deferred revenue follows:


(dollars in thousands)	Fiscal 2026			Fiscal 2025			Fiscal 2024
Beginning balance	$	422		$	1,495		$	1,192
Revenue recognized on contract liabilities		(2,051	)		(3,980	)		(3,932	)
Payments received for services not yet rendered		1,910			2,907			4,235
Ending balance	$	281		$	422		$	1,495

As of May 3, 2026, deferred revenue of $281,000 pertained solely to upfront customer deposits associated with customized fabrication and installation services related to Read. As of April 27, 2025, deferred revenue of $422,000 pertained to: (i) upfront customer deposits associated with customized fabrication and installation services related to Read totaling $339,000, and (ii) an upfront license

fee paid to us for the licensing of a certain trademark to be used by an upholstery customer totaling $83,000. As of April 28, 2024, deferred revenue of $1.5 million pertained to: (i) upfront customer deposits associated with customized fabrication and installation

services related to Read totaling $1.3 million, and (ii) an upfront license fee paid to us for the licensing of a certain trademark to be used by an upholstery customer totaling $167,000.

Revenue recognized during the period that was included in the contract liability balance at the beginning of the period was $422,000, $1.4 million, and $1.0 million, for fiscal years 2026, 2025, and 2024, respectively

Disaggregation of Revenue

The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2026:


(dollars in thousands)	Bedding		Upholstery		Total
Products transferred at a point in time	$	116,593	$	80,044	$	196,637
Services transferred over time		—		6,845		6,845
Total Net Sales	$	116,593	$	86,889	$	203,482

The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2025:


(dollars in thousands)	Bedding		Upholstery		Total
Products transferred at a point in time	$	113,906	$	87,322	$	201,228
Services transferred over time		—		12,009		12,009
Total Net Sales	$	113,906	$	99,331	$	213,237

The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2024:


(dollars in thousands)	Bedding		Upholstery		Total
Products transferred at a point in time	$	116,370	$	98,976	$	215,346
Services transferred over time		—		9,987		9,987
Total Net Sales	$	116,370	$	108,963	$	225,333

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
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-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
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-URI https://asc.fasb.org/606/tableOfContent

Assets Held for Sale - Narrative (Detail) $ in Millions	3 Months Ended	12 Months Ended
Assets Held for Sale - Narrative (Detail) $ in Millions	Aug. 03, 2025 USD ($)	May 03, 2026 USD ($)	Apr. 30, 2025 CAD ($)	Apr. 30, 2025 USD ($)	Apr. 27, 2025 USD ($)
Assets Held-for-Sale [Line Items]
Assets held for sale		$ 0			$ 2,177,000
Gain from sale of property	$ 4,000,000
Canada [Member]
Assets Held-for-Sale [Line Items]
Assets held for sale					$ 2,200,000
Sales Agreement [Member] \| Canada [Member]
Assets Held-for-Sale [Line Items]
Assets held for sale, total sales price of property			$ 8.6	$ 6,200,000
Sales Agreement [Member] \| Minimum [Member] \| Canada [Member]
Assets Held-for-Sale [Line Items]
Percentage rate of interest earned		6.00%
Sales Agreement [Member] \| Maximum [ Member] \| Canada [Member]
Assets Held-for-Sale [Line Items]
Percentage rate of interest earned		10.00%

Income Taxes - Deferred Income Taxes - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	May 03, 2026	Apr. 27, 2025
Income Taxes [Line Items]
Foreign income tax credits - U.S.	$ 783	$ 783	$ 783
U.S. foreign income tax credits, expiration period	10 years
U.S. Federal Tax Authorities [Member]
Income Taxes [Line Items]
Operating Loss Carryforward	$ 95,900	95,900
Operating loss carryforwards, related future tax benefits	20,100	20,100
U.S. State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Operating Loss Carryforward	40,300	40,300
Operating loss carryforwards, related future tax benefits	$ 1,600	$ 1,600
U.S. State and Local Jurisdiction [Member] \| Earliest Tax Year [Member]
Income Taxes [Line Items]
Operating Loss Carry forwards Expiration Year	2027
U.S. State and Local Jurisdiction [Member] \| Latest Tax Year [Member]
Income Taxes [Line Items]
Operating Loss Carry forwards Expiration Year	2046
Foreign [Member] \| Earliest Tax Year [Member]
Income Taxes [Line Items]
Operating Loss Carry forwards Expiration Year		2030

Income Taxes - Deferred Income Taxes - Undistributed Earnings from Foreign Subsidiaries - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	May 03, 2026	Apr. 27, 2025
Income Tax Disclosure [Abstract]
Dividends received deduction percentage for earnings and profits received from foreign corporation	100.00%	100.00%
Dividends received deduction, foreign corporation ownership percentage	10.00%	10.00%
Deferred tax liability, undistributed earnings from foreign subsidiaries	$ 4,883	$ 4,883	$ 5,155

Statutory Reserves - Narrative (Detail) - Subisidiary [Member] - China [Member] $ in Millions	12 Months Ended
	May 03, 2026 USD ($)
Statutory Reserves [Line Items]
Percentage of net income required to be transferred to a statutory surplus reserve fund	10.00%
Maximum required percentage of statutory surplus reserve fund to registered capital	50.00%
Percentage of statutory surplus reserve fund to registered capital	50.00%
Statutory surplus reserve fund balance	$ 4.3
Minimum threshold percentage for statutory surplus reserve fund as percentage of registered capital, below which certain capital transactions are prohibited	25.00%

Accounts Receivable - Narrative (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	Apr. 30, 2023
Allowance for doubtful accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Allowance for doubtful accounts	$ 589	$ 651	$ 356	$ 342

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Restructuring Activities - Narrative (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

24 Months Ended

Jul. 28, 2024

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

May 03, 2026

Jan. 28, 2024

^[1],[2],[3]

$ 2,323

$ (7,739)

$ (636)

Shanghai, China [Member]

Restructuring (credit) expense and restructuring related charge

$ 218

May 1, 2024 Restructuring Plan [Member]

Restructuring (credit) expense and restructuring related charge

8,700

$ 5,300

Cash restructuring and related charge

7,200

Non-cash restructuring (credit) charge

$ (1,900)

May 1, 2024 Restructuring Plan [Member] | Quebec, Canada [Member]

April 24, 2025 Restructuring Plan [Member]

(4,000)

Restructuring (credit) expense and restructuring related charge

$ 2,000

$ 2,700

$ 676

Cash restructuring and related charge

1,400

Non-cash restructuring (credit) charge

$ 1,300

Exit and Disposal Activity [Member] | CUF Haiti [Member] | Ouanaminthe, Haiti [Member]

Cumulative restructuring and related charges

$ 1,300

[1]	During fiscal 2024, we incurred a restructuring related charge and restructuring expense of $40,000 and $636,000, respectively, which related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti, and the closure of the upholstery finishing operation located in Shanghai, China during the fourth quarter.
[2]	During fiscal 2025, we incurred a restructuring related charge and restructuring expense of $1.6 million and $7.7 million, respectively, which mostly related to the closure of the bedding manufacturing facility located in Quebec, Canada, and the consolidation of our North American bedding manufacturing operations, as well as initial costs related to transforming our operating model and the consolidation of certain facilities to further reduce fixed costs.
[3]	During fiscal 2026, we incurred a restructuring related charge of $931,000, which represented losses on the disposal, valuation, and markdowns of inventory related to the consolidation of our North American bedding operations, as well as the consolidation of certain facilities related to transforming our operating model to one integrated Culp branded business to reduce fixed costs and enhance operating efficiency. During fiscal 2026, we recorded a restructuring credit of $2.3 million which includes a gain from the sale of the manufacturing facility located in Quebec, Canada totaling $4.0 million, partially offset by charges related to transforming our operating model and the consolidation of certain facilities to reduce fixed costs.

Revenue from Contracts with Customers - Narrative (Detail)	3 Months Ended	12 Months Ended
	Aug. 03, 2025 Segment	May 03, 2026 USD ($) Segment	Apr. 27, 2025 USD ($)	Apr. 28, 2024 USD ($)	Apr. 30, 2023 USD ($)
Contract Assets and Liabilities [Line Items]
Number of operating segments \| Segment	2	2
Number of reportable segments \| Segment	2	2
Contract assets recognized		$ 0	$ 0
Deferred Revenue		281,000	422,000	$ 1,495,000	$ 1,192,000
Revenue recognized included in contract liability balance at beginning of the period		$ 422,000	1,400,000	1,000,000
Upfront customer deposits			339,000	1,300,000
Minimum [Member]
Contract Assets and Liabilities [Line Items]
Contract with customers credit period		15 days
Maximum [Member]
Contract Assets and Liabilities [Line Items]
Contract with customers credit period		60 days
Upholstery
Contract Assets and Liabilities [Line Items]
Upfront license fee payment			$ 83,000	$ 167,000

Segment Information - Statement of Operations for Business Segments (Parenthetical) (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Aug. 03, 2025

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

^[1],[2],[3]

$ (931)

$ (1,621)

$ (40)

Canada [Member] | Gain Loss On Disposal Of Equipment [Member]

^[1],[2],[3]

2,323

(7,739)

(636)

Loss on disposal

$ 4,000

Corporate Non Segment [Member] | Disposal and Markdowns of Inventory [Member]

4,000

Upholstery Fabrics [Member] | Ouanaminthe, Haiti [Member] | Markdowns of Inventory [Member]

$ 931

Upholstery Fabrics [Member] | Shanghai, China and Ouanaminthe, Haiti [Member]

Bedding [Member] | Canada [Member] | Selling Manufacturing Facility [Member]

$ 636

1,600

$ 7,700

[1]	During fiscal 2024, we incurred a restructuring related charge and restructuring expense of $40,000 and $636,000, respectively, which related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti, and the closure of the upholstery finishing operation located in Shanghai, China during the fourth quarter.
[2]	During fiscal 2025, we incurred a restructuring related charge and restructuring expense of $1.6 million and $7.7 million, respectively, which mostly related to the closure of the bedding manufacturing facility located in Quebec, Canada, and the consolidation of our North American bedding manufacturing operations, as well as initial costs related to transforming our operating model and the consolidation of certain facilities to further reduce fixed costs.
[3]	During fiscal 2026, we incurred a restructuring related charge of $931,000, which represented losses on the disposal, valuation, and markdowns of inventory related to the consolidation of our North American bedding operations, as well as the consolidation of certain facilities related to transforming our operating model to one integrated Culp branded business to reduce fixed costs and enhance operating efficiency. During fiscal 2026, we recorded a restructuring credit of $2.3 million which includes a gain from the sale of the manufacturing facility located in Quebec, Canada totaling $4.0 million, partially offset by charges related to transforming our operating model and the consolidation of certain facilities to reduce fixed costs.

Revenue from Contracts with Customers - Summary of the Activity of Deferred Revenue (Detail) - USD ($)	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Revenue From Contract With Customer [Abstract]
Beginning balance	$ 422,000	$ 1,495,000	$ 1,192,000
Revenue recognized on contract liabilities	(2,051,000)	(3,980,000)	(3,932,000)
Payments received for services not yet rendered	1,910,000	2,907,000	4,235,000
Ending balance	$ 281,000	$ 422,000	$ 1,495,000

CONSOLIDATED BALANCE SHEETS - USD ($)	May 03, 2026	Apr. 27, 2025
Current assets:
Cash and cash equivalents	$ 8,273,000	$ 5,629,000
Short-term investments - rabbi trust	1,477,000	1,325,000
Accounts receivable, net	20,369,000	21,844,000
Inventories	47,494,000	49,309,000
Short-term note receivable	297,000	280,000
Income taxes receivable	142,000
Assets held for sale	0	2,177,000
Other current assets	2,645,000	2,970,000
Total current assets	80,697,000	83,534,000
Property, plant and equipment	21,013,000	24,836,000
Right of use assets	2,984,000	5,908,000
Intangible assets	355,000	960,000
Long-term investments - rabbi trust	4,991,000	5,722,000
Long-term note receivable	885,000	1,182,000
Deferred income taxes	503,000	637,000
Other assets	562,000	591,000
Total assets	111,990,000	123,370,000
Current liabilities
Lines of credit - current	12,129,000	8,114,000
Accounts payable - trade	25,730,000	27,323,000
Accounts payable - capital expenditures	236,000	23,000
Operating lease liabilities - current	956,000	2,394,000
Deferred compensation - current	1,477,000	1,325,000
Deferred revenue	281,000	422,000
Accrued restructuring	47,000	610,000
Accrued expenses	4,103,000	5,333,000
Income taxes payable - current		1,420,000
Total current liabilities	44,959,000	46,964,000
Lines of credit - long term	7,000,000	4,600,000
Operating lease liabilitues - long-term	1,027,000	2,535,000
Income taxes payable - long-term	983,000	790,000
Deferred income taxes	4,883,000	5,155,000
Deferred compensation - long-term	4,991,000	5,686,000
Total liabilities	63,843,000	65,730,000
Commitments and contingencies (Notes 11, 13, and 14)
Shareholders' equity:
Preferred stock, $.05 par value, authorized 10,000,000 shares, no shares issued and outstanding at May 3, 2026, and April 27, 2025, respectively
Common stock, $.05 par value, authorized 40,000,000 shares, issued and outstanding 12,662,784 at May 3, 2026 and 12,559,129 at April 27, 2025	633,000	628,000
Capital contributed in excess of par value	46,133,000	45,589,000
Accumulated earnings	1,062,000	11,273,000
Accumulated other comprehensive income	319,000	150,000
Total equity	48,147,000	57,640,000
Total liabilities and equity	$ 111,990,000	$ 123,370,000

Summary of Property, Plant, and Equipment (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025
Property, Plant and Equipment [Line Items]
Land and improvements	$ 596	$ 596
Buildings and improvements	25,435	25,286
Leasehold improvements	1,934	2,044
Machinery and equipment	46,068	50,361
Data processing equipment and software	9,047	8,500
Office furniture and equipment	1,164	1,250
Capital projects in progress	139	549
Property, plant, and equipment, gross	84,383	88,586
Accumulated depreciation	(63,370)	(63,750)
Property, plant, and equipment, net	$ 21,013	$ 24,836
Land and Land Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	0 years
Land and Land Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	10 years
Building and Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	7 years
Building and Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	40 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	us-gaap:UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember
Machinery and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	3 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	15 years
Data Processing Equipment and Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	3 years
Data Processing Equipment and Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	7 years
Office Furniture and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	3 years
Office Furniture and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Depreciable lives	10 years

Restructuring Activities - Summary of Restructuring (Credit) Expense and Restructuring Related Charges (Parenthetical) (Detail) - USD ($)

12 Months Ended

24 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

May 03, 2026

Restructuring expense and restructuring related charges

^[1],[2],[3]

$ (1,392,000)

$ 9,360,000

$ 676,000

Bedding Fabrics Segment [Member]

^[4],[5],[6]

(2,323,000)

7,739,000

636,000

Restructuring expense and restructuring related charges

(3,100,000)

Unallocated Corporate Segment [Member]

8.5

Upholstery Fabrics Segment [Member]

540,000

1,700,000

290,000

676,000

Cost of Sales [Member]

Restructuring expense and restructuring related charges

(1,400,000)

Restructuring related charge

931,000

1,600,000

$ 40,000

May 1, 2024 Restructuring Plan [Member]

Restructuring expense and restructuring related charges

(3,400,000)

April 24, 2025 Restructuring Plan [Member]

8,700,000

$ 5,300,000

$ 2,000,000

$ 2,700,000

$ 676,000

[1]	Of the total $(1.4) million net restructuring credit, a $(2.3) million credit and a $931,000 charge were classified within restructuring credit and cost of sales, respectively, in the fiscal 2026 Consolidated Statement of Net Loss. Of the total $(1.4) million net restructuring credit and restructuring related charge, a credit of $(3.1) million and a charge of $1.7 million related to bedding and upholstery segments, respectively. Of the total $(1.4) million net restructuring credit and restructuring related charge, a credit of $(3.4) million and a charge of $2.0 million related to the restructuring activities announced on May 1, 2024, and April 24, 2025, respectively.
[2]	Of the total $676,000 restructuring and restructuring related charge, $636,000 and $40,000 were classified within restructuring expense and cost of sales, respectively in the fiscal 2024 Consolidated Statement of Net Loss. The entire $676,000 related to the upholstery segment and the other restructuring activities prior to fiscal 2025.
[3]	Of the total $9.4 million restructuring and restructuring related charge, $7.7 million and $1.6 million were classified within restructuring expense and cost of sales, respectively, in the fiscal 2025 Consolidated Statement of Net Loss. Of the $9.4 million restructuring and restructuring related charge, $8.5 million, $540,000, and $290,000 related to the bedding segment, unallocated corporate, and the upholstery segment, respectively. Of the total $9.4 million restructuring and restructuring related charge, $8.7 million and $676,000 related to restructuring activities announced on May 1, 2024, and April 24, 2025, respectively.
[4]	During fiscal 2024, we incurred a restructuring related charge and restructuring expense of $40,000 and $636,000, respectively, which related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti, and the closure of the upholstery finishing operation located in Shanghai, China during the fourth quarter.
[5]	During fiscal 2025, we incurred a restructuring related charge and restructuring expense of $1.6 million and $7.7 million, respectively, which mostly related to the closure of the bedding manufacturing facility located in Quebec, Canada, and the consolidation of our North American bedding manufacturing operations, as well as initial costs related to transforming our operating model and the consolidation of certain facilities to further reduce fixed costs.
[6]	During fiscal 2026, we incurred a restructuring related charge of $931,000, which represented losses on the disposal, valuation, and markdowns of inventory related to the consolidation of our North American bedding operations, as well as the consolidation of certain facilities related to transforming our operating model to one integrated Culp branded business to reduce fixed costs and enhance operating efficiency. During fiscal 2026, we recorded a restructuring credit of $2.3 million which includes a gain from the sale of the manufacturing facility located in Quebec, Canada totaling $4.0 million, partially offset by charges related to transforming our operating model and the consolidation of certain facilities to reduce fixed costs.

CONSOLIDATED STATEMENTS OF NET LOSS - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Income Statement [Abstract]

$ 203,482

$ 213,237

$ 225,333

(178,322)

(188,170)

(197,394)

Selling, general and administrative expenses

25,160

25,067

27,939

(34,668)

(35,705)

(38,611)

Net loss per share-diluted

^[1],[2],[3]

2,323

(7,739)

(636)

Loss from operations

(7,185)

(18,377)

(11,308)

Interest expense

(759)

(231)

(11)

Interest income

1,073

915

1,174

Other expense, net

(1,414)

(1,018)

(625)

Loss before income taxes

(8,285)

(18,711)

(10,770)

Income tax expense

^[4],[5]

(1,926)

(392)

(3,049)

Net loss

$ (10,211)

$ (19,103)

$ (13,819)

Net loss per share-basic

$ (0.81)

$ (1.53)

$ (1.11)

$ (0.81)

$ (1.53)

$ (1.11)

[1]	During fiscal 2024, we incurred a restructuring related charge and restructuring expense of $40,000 and $636,000, respectively, which related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti, and the closure of the upholstery finishing operation located in Shanghai, China during the fourth quarter.
[2]	During fiscal 2025, we incurred a restructuring related charge and restructuring expense of $1.6 million and $7.7 million, respectively, which mostly related to the closure of the bedding manufacturing facility located in Quebec, Canada, and the consolidation of our North American bedding manufacturing operations, as well as initial costs related to transforming our operating model and the consolidation of certain facilities to further reduce fixed costs.
[3]	During fiscal 2026, we incurred a restructuring related charge of $931,000, which represented losses on the disposal, valuation, and markdowns of inventory related to the consolidation of our North American bedding operations, as well as the consolidation of certain facilities related to transforming our operating model to one integrated Culp branded business to reduce fixed costs and enhance operating efficiency. During fiscal 2026, we recorded a restructuring credit of $2.3 million which includes a gain from the sale of the manufacturing facility located in Quebec, Canada totaling $4.0 million, partially offset by charges related to transforming our operating model and the consolidation of certain facilities to reduce fixed costs.
[4]	Our negative consolidated effective income tax rates during fiscal 2026, 2025, and 2024, were caused by the mix of earnings between our U.S. operations and foreign subsidiaries, as our taxable income stemmed from: (i) our operations located in China and from the gain on sale of Property located in Canada during fiscal 2026; (ii) our operations located in China that were partially offset by a pre-tax loss incurred in Canada due to our restructuring activities during fiscal 2025; and (iii) our operations located in both China and Canada during fiscal 2024, which such jurisdictions have higher income tax rates than the U.S. In addition, we applied a full valuation allowance against our U.S. deferred income tax assets during fiscal 2026, 2025, and 2024, respectively. Consequently, an income tax benefit was not recognized for the pre-tax losses associated with our U.S. operations totaling $(15.1) million, $(18.4) million, and $(18.6) million that were incurred during fiscal 2026, 2025, and 2024, respectively.
[5]	Our negative consolidated effective income tax rates during fiscal 2026, 2025, and 2024 were further caused by pre-tax losses associated with our Haitian operations, which are not subject to income tax. Our Haitian operations are located in an economic zone that permits a 0% income tax rate for the first fifteen years of operations, for which we have six years remaining. As a result of the 0% income tax rate, an income tax benefit was not recognized for the pre-tax losses associated with our Haitian operations totaling $(804,000), $(1.6) million, and $(2.1) million that were incurred during fiscal 2026, 2025, and 2024, respectively.

Intangible Assets

12 Months Ended

May 03, 2026

Goodwill And Intangible Assets Disclosure [Abstract]

Intangible Assets

INTANGIBLE ASSETS

A summary of intangible assets follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Tradename	$	—	$	—
Customer relationships, net		204		734
Non-compete agreement, net		151		226
	$	355	$	960

Tradename

A summary of the change in the carrying amount of our tradename follows:


(dollars in thousands)	2026		2025			2024
Beginning balance	$	—	$	540		$	540
Loss on impairment		—		(540	)		-
Ending balance	$	—	$	—		$	540

Our tradename pertains to Read, a separate reporting unit within our upholstery segment. This tradename was determined to have an indefinite useful life at the time of its acquisition, and therefore was not amortized.

We were required to assess our tradename for impairment annually or between annual tests if we believed indicators of impairment existed. Accordingly, we performed our annual impairment assessment of Read's tradename as of April 27, 2025. Initially, we performed a qualitative assessment in which we concluded it was more-likely-than-not the fair value of Read's tradename was less than its carrying amount. This conclusion was based on management's decision, announced on April 24, 2025, to strategically transform the company's operating model by combining certain activities within the bedding and upholstery business segments and creating one integrated Culp-branded business. Since the company is transforming to a single Culp-branded business, Read's tradename is being phased out and will no longer be used to market upholstery products to customers. Consequently, we recorded an asset impairment charge totaling $540,000, which represented the entire carrying value of our Read tradename. This charge was classified as restructuring expense within our fiscal 2025 Consolidated Statement of Net Loss.

Customer Relationships

A summary of the change in the carrying amount of our customer relationships follows:


(dollars in thousands)	2026			2025			2024
Beginning balance	$	734		$	1,035		$	1,335
Loss on impairment		(291	)		—			—
Amortization expense		(239	)		(301	)		(300	)
Ending balance	$	204		$	734		$	1,035

Our customer relationships related to our bedding segment and Read were amortized on a straight-line basis over useful lives of seventeen and nine years, respectively.

As of February 1, 2026 (third quarter of fiscal 2026), management performed a qualitative assessment of Read's customer relationships, as certain indicators of impairment existed, and accordingly, we believed it was more-likely-than-not the fair value of Read's customer relationships were less than its carrying amount. Management's conclusion was based on a significant decline in net sales during the first nine months of fiscal 2026 that was more than anticipated. Read's net sales during the first nine months of fiscal 2026 totaled $4.8 million, a decrease of $4.9 million, or 50.8%, compared with net sales of $9.7 million during the first nine months of fiscal 2025. In addition, the decline in Read's net sales and profitability during the first nine months of fiscal 2026 were also attributable to the closure of Read's facility located in Knoxville, Tennessee, and the transition of certain production activities to our manufacturing facility located in Stokesdale, North Carolina, as well as strategically sourcing production and materials with long-standing supply partners. Based on this uncertainty, we recorded an asset impairment charge totaling $291,000 which represented the entire carrying value of Read's customer relationships. This charge was classified within restructuring credit within our fiscal 2026 Consolidated Statement of Net Loss.

The gross carrying amount of our customer relationships were $868,000 and $3.1 million as of May 3, 2026 and April 27, 2025, respectively. Accumulated amortization for our customer relationships were $664,000 and $2.4 million as of May 3, 2026 and April 27, 2025, respectively.

The remaining amortization expense for the next four fiscal years and thereafter follows: FY 2027 - $51,000; FY 2028 - $51,000; FY 2029 - $51,000; FY 2030 - $51,000.

The weighted average amortization period for our customer relationships is 4.0 years as of May 3, 2026.

Non-Compete Agreement

A summary of the change in the carrying amount of our non-compete agreement follows:


(dollars in thousands)	2026			2025			2024
Beginning balance	$	226		$	301		$	377
Amortization expense		(75	)		(75	)		(76	)
Ending balance	$	151		$	226		$	301

Our non-compete agreement is associated with a prior acquisition by our bedding segment and is amortized on a straight-line basis over the fifteen-year life of the agreement.

The gross carrying amount of this non-compete agreement was $2.0 million as of May 3, 2026, and April 27, 2025, respectively. Accumulated amortization for this non-compete agreement was $1.9 million and $1.8 million as of May 3, 2026, and April 27, 2025, respectively.

The remaining amortization expense for the next two years and thereafter follows: FY 2027 - $76,000; and FY 2028 - $75,000.

The weighted average amortization period for the non-compete agreement is 2.0 years as of May 3, 2026.

Impairment of Definite Lived Assets - Bedding Segment

As of May 3, 2026, management reviewed the long-lived assets associated with our bedding segment, which consisted of property, plant, and equipment and definite-lived intangible assets (collectively known as the "Bedding Asset Group"), for impairment, as events and changes in circumstances occurred that indicated the carrying amount of the Bedding Asset Group may not be recoverable. The bedding segment has experienced significant cumulative operating losses since the second quarter of fiscal 2023, and continuing through the fourth quarter of fiscal 2026. We believe the significant cumulative operating losses started from a decline in consumer discretionary spending on bedding products, which we believe stemmed from the following factors: (i) inflationary effects of commodities such as gas, food, and other necessities; (ii) a significant increase in interest rates; and (iii) the pulling forward of demand for home goods products during the early years of the COVID-19 pandemic, which such demand subsequently shifted to travel, leisure, and other services.

Based on the above evidence, we were required to determine the recoverability of the Bedding Asset Group, which is classified as held and used, by comparing the carrying amount of the Bedding Asset Group to the sum of the future undiscounted cash flows expected to result from its use and eventual disposition. If the carrying amount of an asset group exceeds its estimated future cash flows, an impairment charge is recognized for the excess of the carrying amount over the fair value of the asset group. The carrying amount of the Bedding Asset Group totaled $20.1 million, which represents property, plant, and equipment of $19.8 million, customer relationships of $204,000, and a non-compete agreement of $151,000. The total carrying amount of the Bedding Asset Group did not exceed the sum of its expected future undiscounted cash flows from its use and disposition. As a result, we determined there was no impairment associated with the Bedding Asset Group as of May 3, 2026.

Stock-Based Compensation - Summary of Grants of Common Stock to Outside Directors (Detail) - Outside Directors [Member] - Immediate Vesting [Member]	10 Months Ended
	Apr. 28, 2024 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock Awarded \| shares	16,616
Price Per Share \| $ / shares	$ 5.04

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Lines of Credit - Narrative (Detail)

3 Months Ended

12 Months Ended

May 03, 2026

CNY (¥)

Mar. 03, 2026

CNY (¥)

Nov. 06, 2025

CNY (¥)

Nov. 06, 2025

USD ($)

Aug. 03, 2025

CNY (¥)

Mar. 05, 2025

CNY (¥)

Aug. 02, 2026

CNY (¥)

May 03, 2026

USD ($)

Apr. 27, 2025

USD ($)

Apr. 28, 2024

USD ($)

Aug. 02, 2026

USD ($)

May 03, 2026

USD ($)

Mar. 17, 2026

CNY (¥)

Mar. 17, 2026

USD ($)

Mar. 03, 2026

USD ($)

Nov. 07, 2025

CNY (¥)

Nov. 04, 2025

USD ($)

Nov. 03, 2025

USD ($)

Mar. 05, 2025

USD ($)

Nov. 05, 2024

CNY (¥)

Nov. 05, 2024

USD ($)

Debt instrument, interest rate terms

$ 8,114,000

$ 12,129,000

Outstanding balance paid

$ 10,687,000

8,907,000

$ 4,146,000

Outstanding amount

4,600,000

7,000,000

United States [Member] | Letters of Credit [Member] | Credit Agreement [Member]

^[1]

$ 12,714,000

19,129,000

Line of credit, aggregate limit

3,000,000

China [Member] | China Construction Bank [Member]

¥ 30,000,000

$ 4,400,000

China [Member] | Credit Agreement [Member] | China Construction Bank [Member]

¥ 10,000,000

$ 1,400,000

2.30%

China [Member] | Supplier Finance Arrangement [Member] | Agricultural Bank of China [Member]

$ 1,500,000

2.42%

2.72%

2.42%

China [Member] | Letters of Credit Not Supplier Financing Agreements [Member] | China Construction Bank [Member]

$ 2,800,000

$ 1,900,000

China [Member] | Working Capital Loans or Supplier Financing Agreements [Member] | China Construction Bank [Member]

¥ 10,000,000

1,500,000

Revolving Credit Facility [Member] | United States [Member]

¥ 20,000,000

$ 2,900,000

Letters of credit, outstanding amount

5.64%

5.78%

5.64%

$ 925,000

$ 2,800,000

Revolving Credit Facility [Member] | United States [Member] | Third Amendment [Member]

Line of credit, extended maturity period

Jun. 12, 2028

3 years

Revolving Credit Facility [Member] | United States [Member] | Fourth Amendment [Member]

Maximum amount of letters of credit

$ 3,000,000

Revolving Credit Facility [Member] | United States [Member] | Credit Agreement [Member]

Maximum borrowing capacity, increased upon mutual agreement

30,000,000

$ 10,000,000

Maximum amount of letters of credit

$ 2,000,000

Line of credit facility, accounts receivable, borrowing base percentage

85.00%

Line of credit facility, borrowing base percentage of eligible inventory value

65.00%

Line of credit facility, borrowing base percentage of net-orderly-liquidation value of eligible inventory value

85.00%

Line of credit facility, borrowing base percentage of eligible in-transit inventory value

65.00%

Line of credit facility, borrowing base percentage of net-orderly-liquidation value of eligible in-transit inventory value

85.00%

Line of credit facility, borrowing base eligible in-transit inventory value

$ 4,000,000

Line of credit facility, borrowing base percentage of eligible raw material inventory value

65.00%

Line of credit facility, borrowing base percentage of net-orderly-liquidation value of eligible raw material inventory value

85.00%

Line of credit stated amount to determine borrowing base

$ 20,000,000

Line of credit facility, equal to eligible accounts receivable, borrowing base percent

200.00%

Number of consecutive days in which if no event of default occurs, the compliance period ends

60 days

Line of credit facility, fixed charge ratio

1.1

Line of credit facility borrowing ability financial covenant

$ 4,500,000

Line of credit facility, available borrowing

14,500,000

Revolving Credit Facility [Member] | United States [Member] | Credit Agreement [Member] | Usage of Credit Facility Equal or Greater than 50% of Maximum Credit Availability under ABL Facility [Member]

Line of credit facility, commitment fee percentage

37.50%

Revolving Credit Facility [Member] | United States [Member] | Credit Agreement [Member] | Usage of Credit Facility Less than Fifty Percent of Maximum Credit Availability under ABL Facility [Member]

Line of credit facility, commitment fee percentage

50.00%

Revolving Credit Facility [Member] | United States [Member] | Secured Overnight Financing Rate (SOFR) [Member] | Credit Agreement [Member] | Greater than 66 2/3%

Revolving Credit Facility [Member] | United States [Member] | Secured Overnight Financing Rate (SOFR) [Member] | Credit Agreement [Member] | Less than or equal to 66 2/3% and greater than 33 1/3%

175.00%

Revolving Credit Facility [Member] | United States [Member] | Secured Overnight Financing Rate (SOFR) [Member] | Credit Agreement [Member] | Less than or equal to 33 1/3%

200.00%

Revolving Credit Facility [Member] | United States [Member] | Base Rate [Member] | Credit Agreement [Member] | Greater than 66 2/3%

225.00%

Revolving Credit Facility [Member] | United States [Member] | Base Rate [Member] | Credit Agreement [Member] | Less than or equal to 66 2/3% and greater than 33 1/3%

75.00%

Revolving Credit Facility [Member] | United States [Member] | Base Rate [Member] | Credit Agreement [Member] | Less than or equal to 33 1/3%

100.00%

Revolving Credit Facility [Member] | United States [Member] | Minimum [Member] | Credit Agreement [Member]

125.00%

Line of credit facility, excess borrowing ability

6,000,000

Revolving Credit Facility [Member] | United States [Member] | Maximum [Member] | Credit Agreement [Member]

Threshold amount to determine excess borrowing availability

30,000,000

Revolving Credit Facility [Member] | United States [Member] | Letters of Credit [Member]

Remaining letters of credit

$ 225,000

Revolving Credit Facility [Member] | China [Member] | Agricultural Bank of China [Member]

2.60%

3,988,000

$ 0

Line of Credit [Member]

Interest paid during the year

FY 2027

12,129

FY 2028

FY 2029

7,000

$ 750,000

258,000

$ 11,000

Revolving credit agreements [Member] | China [Member] | Agricultural Bank of China [Member]

¥ 29,000,000

$ 4,000,000

Mar. 03, 2026

Interest charged under this agreement was based on an applicable interest rate of 2.6%.

Revolving credit agreements [Member] | China [Member] | Credit Agreement [Member] | Bank Of China [Member]

4,000,000

$ 0

2.60%

Letters of credit, outstanding amount

Interest charged under this agreement was 2.6%.

$ 0

Revolving credit agreements [Member] | China [Member] | New Credit Agreement [Member] | Bank Of China [Member]

1,400,000

$ 1,500,000

2.50%

Working Capital Loan [Member] | China [Member] | Bank Of China [Member]

Interest is charged based on a fixed rate of 2.5%.

Working Capital Loan [Member] | China [Member] | Agricultural Bank of China [Member]

$ 1,375,000

$ 1,462,000

¥ 21,000,000

3,100,000

Interest charged under these agreements was based on rates determined by ABC (applicable interest rates ranged from 2.5% to 2.6% as of May 3, 2026).

Working Capital Loan [Member] | China [Member] | Agricultural Bank of China [Member] | Forecast [Member]

3,100,000

¥ 21,000,000

$ 3,100,000

Working Capital Loan [Member] | China [Member] | Credit Agreement [Member] | Bank Of China [Member]

2.30%

¥ 10,000,000

$ 1,400,000

Working Capital Loan [Member] | China [Member] | New Credit Agreement [Member] | Bank Of China [Member]

Nov. 06, 2025

Outstanding balance paid

¥ 10,000,000

$ 1,400,000

$ 1,500,000

¥ 10,000,000

Working Capital Loan [Member] | China [Member] | Unsecured Additional Loan Agreement [Member] | Agricultural Bank of China [Member]

Nov. 11, 2026

¥ 29,000,000

$ 4,200,000

Mar. 01, 2027

2.40%

Interest charged under this agreement is based on an applicable interest rate of 2.4%.

Working Capital Loan [Member] | China [Member] | Minimum [Member] | Agricultural Bank of China [Member]

$ 4,200,000

May 07, 2026

Working Capital Loan [Member] | China [Member] | Minimum [Member] | Agricultural Bank of China [Member] | Forecast [Member]

2.50%

Working Capital Loan [Member] | China [Member] | Maximum [Member] | Agricultural Bank of China [Member]

May 21, 2026

May 25, 2026

Working Capital Loan [Member] | China [Member] | Maximum [Member] | Agricultural Bank of China [Member] | Forecast [Member]

2.60%

Secured Line Of Credit By Trade Receivable [Member] | China [Member] | Credit Agreement [Member] | Bank Of China [Member]

May 26, 2026

Secured Line Of Credit By Trade Receivable [Member] | China [Member] | New Credit Agreement [Member] | Bank Of China [Member]

¥ 25,000,000

$ 3,500,000

$ 3,700,000

¥ 25,000,000

[1]

Income Taxes - Schedule of Reconciliation of U.S. Federal Statutory Income Tax Rate to Company's Effective Income Tax Rate (Parenthetical) (Details) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Pre-tax income (loss)

$ (8,285)

$ (18,711)

$ (10,770)

^[1],[2]

(23.20%)

(2.10%)

(28.30%)

United States [Member]

Pre-tax income (loss)

$ (15,100)

$ (18,400)

$ (18,600)

Haiti [Member]

Pre-tax income (loss)

$ (804)

$ (1,600)

$ (2,100)

Haiti [Member] | Economic Zone

0.00%

Income tax rate exemption for available period

0.00%

first fifteen years

Income tax rate exemption for remaining period

6 years

[1]

[2]

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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Assets And Liabilities Lessee [Abstract]

Inventories

12 Months Ended

May 03, 2026

Inventory Disclosure [Abstract]

Inventories

INVENTORIES

A summary of inventories follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Raw materials	$	5,573	$	5,733
Work-in-process		1,989		2,747
Finished goods		39,932		40,829
	$	47,494	$	49,309

Leases - Summary of Weighted Average Remaining Lease Term and Discount Rate (Detail)	May 03, 2026	Apr. 27, 2025
Lessee Disclosure [Abstract]
Weighted average lease term	3 years 4 months 24 days	2 years 10 months 24 days
Weighted average discount rate	5.53%	5.55%

Leases

12 Months Ended

May 03, 2026

Leases

13. LEASES

Leases

Overview

We leased manufacturing facilities, showroom and office space, distribution centers, and equipment under operating leases. Our operating leases have remaining lease terms of one to six years, with renewal options for additional periods ranging up to twelve years.

Balance Sheet

The right of use assets and lease liabilities associated with our operating leases as of May 3, 2026, and April 27, 2025, are as follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Right of use assets	$	2,984	$	5,908
Operating lease liability - current		956		2,394
Operating lease liability – long-term		1,027		2,535

Supplemental Cash Flow Information


(dollars in thousands)	2026		2025		2024
Operating lease liability payments	$	2,084	$	2,391	$	2,663
Right of use assets exchanged for lease liabilities		—		2,837		978

Operating lease costs were $2.2 million, $2.9 million, and $3.1 million during fiscal 2026, 2025, and 2024, respectively. Short-term lease costs were $182,000, $13,000, and $34,000 during fiscal 2026, 2025, and 2024, respectively. Variable lease expense was immaterial for each of fiscal 2026, 2025, and 2024.

As of May 3, 2026, the weighted average remaining lease term and discount rate for our operating leases follows:


Weighted average lease term	3.4 years
Weighted average discount rate		5.53	%

As of April 27, 2025, the weighted average remaining lease term and discount rate for our operating leases follows:


Weighted average lease term	2.9 years
Weighted average discount rate		5.55	%

Other Information

Maturity of our operating lease liabilities for the next five fiscal years and thereafter follows:


(dollars in thousands)	Amount
2027	$	995
2028		388
2029		227
2030		229
2031		229
Thereafter		116
		2,184
Less: interest		(201	)
Present value of lease liabilities	$	1,983

Intangible Assets - Summary of Change in Carrying Amount of Indefinite-Lived Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Indefinite-Lived Intangible Assets [Line Items]
Loss on impairment	$ (540)
Trade Names [Member]
Indefinite-Lived Intangible Assets [Line Items]
Beginning balance	0	$ 540	$ 540
Loss on impairment	$ 0	(540)	0
Impairment, Intangible Asset, Indefinite-Lived (Excluding Goodwill), Statement of Income or Comprehensive Income [Extensible Enumeration]	Operating Income Loss
Ending balance	$ 0	$ 0	$ 540

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Segment Information - Balance Sheet Information by Operating Segments (Parenthetical) (Detail) - USD ($)

May 03, 2026

Apr. 27, 2025

$ 21,013,000

$ 24,836,000

2,177,000

2,984,000

5,908,000

Canada [Member]

2,200,000

^[1],[2]

19,755,000

23,259,000

^[3]

2,177,000

^[4]

125,000

^[5],[6]

708,000

1,010,000

Business Segments [Member] | United States [Member] | Bedding [Member]

^[7],[8]

496,000

2,678,000

Business Segments [Member] | United States [Member] | Upholstery [Member]

18,900,000

22,300,000

642,000

940,000

Business Segments [Member] | Canada [Member] | Bedding [Member]

75,000

1,000,000

Business Segments [Member] | Haiti [Member] | Bedding [Member]

2,200,000

825,000

955,000

Business Segments [Member] | Haiti [Member] | Upholstery [Member]

125,000

Business Segments [Member] | China [Member] | Upholstery [Member]

29,000

70,000

Business Segments [Member] | Vietnam [Member] | Upholstery [Member]

421,000

1,700,000

37,000

^[9]

550,000

567,000

Unallocated Corporate [Member] | United States [Member]

^[10]

2,488,000

3,105,000

550,000

567,000

$ 2,500,000

$ 3,100,000

[1]	The $19.8 million as of May 3, 2026, represents property, plant, and equipment of $18.9 million, and $825,000 located in the U.S. and Haiti, respectively.
[2]	The $23.3 million as of April 27, 2025, represents property, plant, and equipment of $22.3 million and $955,000 located in the U.S. and Haiti, respectively.
[3]	The $2.2 million as of April 27, 2025, represents assets held for sale related to the Property located in Quebec, Canada. See Notes 7, 8, and 10 to the consolidated financial statements regarding the sale of the Property located in Quebec, Canada.
[4]	The $125,000 as of April 27, 2025, represents right of use assets located in Haiti.
[5]	The $1.0 million as of April 27, 2025, represents property, plant, and equipment of $940,000 and $70,000 located in the U.S. and China, respectively.
[6]	The $708,000 as of May 3, 2026, represents property, plant, and equipment of $642,000, $37,000, and $29,000 located in the U.S., Vietnam, and Haiti, respectively.
[7]	The $2.7 million as of April 27, 2025, represents right of use assets of $1.7 million and $1.0 million located in China and the U.S., respectively.
[8]	The $496,000 as of May 3, 2026, represents right of use assets of $421,000 and $75,000 located in China and the U.S., respectively.
[9]	The $550,000 as of May 3, 2026, and $567,000 as of April 27, 2025, represent property, plant, and equipment located in the U.S.
[10]	The $2.5 million as of May 3, 2026, and $3.1 million as of April 27, 2025, represent right of use assets located in the U.S.

Note Receivable (Tables)

12 Months Ended

May 03, 2026

Summary of Remaining Future Principal Payments

The following table represents the remaining future principal payments of the Culp Inc. (U.S. Parent) note receivable as of May 3, 2026:


(dollars in thousands)
2027	$	360
2028		360
2029		360
2030		240
Undiscounted value of note receivable	$	1,320
Less: unearned interest income		(138	)
Present value of note receivable	$	1,182

Revenue from Contracts with Customers (Tables)

12 Months Ended

May 03, 2026

Revenue From Contract With Customer [Abstract]

Summary of Activity for Deferred Revenue

A summary of the activity of deferred revenue follows:


(dollars in thousands)	Fiscal 2026			Fiscal 2025			Fiscal 2024
Beginning balance	$	422		$	1,495		$	1,192
Revenue recognized on contract liabilities		(2,051	)		(3,980	)		(3,932	)
Payments received for services not yet rendered		1,910			2,907			4,235
Ending balance	$	281		$	422		$	1,495

Summary of Disaggregation of Revenue

The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2026:


(dollars in thousands)	Bedding		Upholstery		Total
Products transferred at a point in time	$	116,593	$	80,044	$	196,637
Services transferred over time		—		6,845		6,845
Total Net Sales	$	116,593	$	86,889	$	203,482

The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2025:


(dollars in thousands)	Bedding		Upholstery		Total
Products transferred at a point in time	$	113,906	$	87,322	$	201,228
Services transferred over time		—		12,009		12,009
Total Net Sales	$	113,906	$	99,331	$	213,237

The following table presents our disaggregated revenue related to operations by segment, timing of revenue recognition, and product sales versus services rendered for fiscal 2024:


(dollars in thousands)	Bedding		Upholstery		Total
Products transferred at a point in time	$	116,370	$	98,976	$	215,346
Services transferred over time		—		9,987		9,987
Total Net Sales	$	116,370	$	108,963	$	225,333

Income Taxes - Allocation of Income Tax Expense (Detail) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Income Tax Disclosure [Abstract]

(loss) income from continuing operations

^[1],[2]

$ 1,926

$ 392

$ 3,049

[1]

[2]

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

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Intangible Assets - Narrative (Detail) - USD ($)	9 Months Ended		12 Months Ended
Intangible Assets - Narrative (Detail) - USD ($)	Feb. 01, 2026	Jan. 26, 2025	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	Apr. 30, 2023
Intangible Assets [Line Items]
Impairment charges of tradename			$ 540,000
Gross carrying amount of customer relationships			868,000	$ 3,100,000
Net sales			203,482,000	213,237,000	$ 225,333,000
Incurred operating losses			(7,185,000)	(18,377,000)	(11,308,000)
Gross carrying amount of non-compete agreement			2,000,000.0	2,000,000.0
Property, plant and equipment, net			21,013,000	24,836,000
Right of use assets			2,984,000	5,908,000
Customer Relationships [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net			204,000	734,000	1,035,000	$ 1,335,000
Accumulated amortization			664,000	2,400,000
Remaining amortization expense for the fiscal year			51,000
Remaining amortization expense for the second fiscal year			51,000
Remaining amortization expense for the third fiscal year			51,000
Remaining amortization expense for the fourth fiscal year			$ 51,000
Weighted average remaining amortization period			4 years
Impairment charge			$ 291,000
Non-Compete Agreement [Member]
Intangible Assets [Line Items]
Useful life			15 years
Finite-lived intangible assets, net			$ 151,000	226,000	$ 301,000	$ 377,000
Accumulated amortization			1,900,000	$ 1,800,000
Remaining amortization expense for the fiscal year			76,000
Remaining amortization expense for the second fiscal year			$ 75,000
Weighted average remaining amortization period			2 years
Read Window Products, LLC [Member] \| Customer Relationships [Member]
Intangible Assets [Line Items]
Net sales	$ 4,800,000	$ 9,700,000
Decrease of net sales	$ 4,900,000
Percentage of decrease in net sales	50.80%
Asset impairment charges			$ 291,000
Bedding Asset Group [Member]
Intangible Assets [Line Items]
Carrying amount of asset group, net			20,100,000
Impairment charge			0
Bedding Asset Group [Member] \| Customer Relationships [Member] \| Bedding [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net			204,000
Bedding Asset Group [Member] \| Non-Compete Agreement [Member] \| Bedding [Member]
Intangible Assets [Line Items]
Finite-lived intangible assets, net			151,000
Bedding Asset Group [Member] \| Property, Plant and Equipment [Member]
Intangible Assets [Line Items]
Property, plant and equipment, net			$ 19,800,000

Common Stock Repurchase Program - Narrative (Detail) - Common Stock [Member] - USD ($)	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024	Mar. 31, 2020
Stockholders Equity Note [Line Items]
Common stock repurchased	0	0	0
Remaining authorized repurchase amount	$ 3,200,000
Stock Repurchase Program March 2020 [Member]
Stockholders Equity Note [Line Items]
Authorization amount for repurchase of common stock				$ 5,000,000

Income Taxes - Narrative (Detail)	12 Months Ended
Income Taxes - Narrative (Detail)	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Income Taxes [Line Items]
Standard corporate tax rate	21.00%	21.00%	21.00%
One Big Beautiful Bill Act
Income Taxes [Line Items]
Tax law provisions description	On July 4, 2025, OBBBA was signed into law, making several provisions of the 2017 Tax Cuts and Jobs Act ("TCJA") permanent. Such provisions included: (i) no change to the standard corporate tax rate of 21.0%; (ii) increased depreciation allowances for certain property acquired after January 19, 2025; (iii) deduction of certain U.S. research and development expenditures; (iv) limitations on the deductibility of business interest expense; and (v) modifications to GILTI and foreign-derived intangible income.
Standard corporate tax rate	21.00%

Accounts Receivable

12 Months Ended

May 03, 2026

Accounts Receivable

ACCOUNTS RECEIVABLE

A summary of accounts receivable follows:


	May 3,			April 27,			April 28,
(dollars in thousands)	2026			2025			2024
Customers	$	21,082		$	22,799		$	21,660
Allowance for doubtful accounts		(589	)		(651	)		(356	)
Allowance for cash discounts		(112	)		(108	)		(113	)
Reserve for returns and allowances and discounts		(12	)		(196	)		(53	)
	$	20,369		$	21,844		$	21,138

A summary of the activity in the allowance for doubtful accounts follows:


(dollars in thousands)	2026			2025			2024
Beginning balance	$	(651	)	$	(356	)	$	(342	)
Provision for bad debts		(196	)		(342	)		(276	)
Write-offs, net of recoveries		258			47			262
Ending balance	$	(589	)	$	(651	)	$	(356	)

As of May 3, 2026, April 27, 2025, and April 28, 2024, we assessed the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s: (i) financial position; (ii) past payment history; (iii) management’s general ability to operate its business; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions. After our risk assessment was completed, we assigned credit grades to our customers, which, in turn, were used to determine our allowance for doubtful accounts totaling $589,000, $651,000, and $356,000 as of May 3, 2026, April 27, 2025, and April 28, 2024, respectively.

A summary of the activity in the allowance for returns and allowances and discounts follows:


(dollars in thousands)	2026			2025			2024
Beginning balance	$	(304	)	$	(166	)	$	(124	)
Provision for returns and allowances and discounts		(978	)		(1,423	)		(1,173	)
Credits issued and discounts taken		1,158			1,285			1,131
Ending balance	$	(124	)	$	(304	)	$	(166	)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Cash flows from operating activities:
Net loss	$ (10,211)	$ (19,103)	$ (13,819)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	4,105	5,440	6,521
Non-cash inventory charge (credit)	2,050	(2,423)	(1,628)
Amortization	321	405	390
Stock-based compensation	625	650	915
Deferred income taxes	(138)	(1,343)	387
Realized gain on sale of invesments (rabbi trust)	(34)
Gain on sale of equipment	(4)	(27)	(299)
Non-cash restructuring (credit) expense	(3,315)	2,708	330
Foreign currency exchange loss (gain)	1,269	(145)	(593)
Changes in assets and liabilities:
Accounts receivable	1,567	(722)	3,559
Inventories	7	(2,059)	1,593
Other current assets	390	384	(329)
Other assets	111	114	(115)
Accounts payable-trade	(2,458)	1,852	(2,926)
Deferred revenue	(141)	(1,073)	303
Accrued restructuring	(563)	633
Accrued expenses and deferred compensation	(1,471)	(2,456)	(1,870)
Income taxes	(1,481)	(485)	(643)
Net cash used in operating activities	(9,371)	(17,650)	(8,224)
Cash flows from investing activities:
Capital expenditures	(596)	(2,947)	(3,711)
Proceeds from the sale of property, plant, and equipment	1,103	1,945	385
Proceeds from note receivable	5,093	610	330
Proceeds from the sale of investments (rabbi trust)	1,413	1,725	1,449
Purchase of investments (rabbi trust)	(631)	(735)	(884)
Net cash provided by (used in) investing activities	6,382	598	(2,431)
Cash flows from financing activities:
Proceeds from lines of credit	16,415	21,648	4,166
Payments on lines of credit	(10,687)	(8,907)	(4,146)
Payments for debt issuance costs	(169)
Common stock surrendered for payroll withholding taxes	(76)	(68)	(146)
Net cash provided by (used in) financing activities	5,483	12,673	(126)
Effect of exchange rate changes on cash and cash equivalents	150	(4)	(171)
Increase (decrease) in cash and cash equivalents	2,644	(4,383)	(10,952)
Cash and cash equivalents at beginning of year	5,629	10,012	20,964
Cash and cash equivalents at end of year	$ 8,273	$ 5,629	$ 10,012

Leases - Summary of Right of Use Assets and Lease Liabilities (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025
Assets And Liabilities Lessee [Abstract]
Right of use assets	$ 2,984	$ 5,908
Operating lease liabilities - current	956	2,394
Operating lease liabilitues - long-term	$ 1,027	$ 2,535

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Capital Contributed in Excess of Par Value	Accumulated Earnings	Accumulated Other Comprehensive Income
Beginning balance at Apr. 30, 2023	$ 89,080	$ 616	$ 44,250	$ 44,195	$ 19
Beginning balance (in shares) at Apr. 30, 2023		12,327,414
Net loss	(13,819)			(13,819)
Stock-based compensation	915		915
Unrealized gain on investments	99				99
Common stock issued in connection with the vesting of time-based restricted stock units (in shares)		151,653
Common stock issued in connection with the vesting of time-based restricted stock units		$ 8	(8)
Immediately vested common stock awards (in shares)		16,616
Immediately vested common stock awards		$ 1	(1)
Common stock surrendered in connection with payroll withholding taxes (in shares)		(25,780)
Common stock surrendered in connection with payroll withholding taxes	(146)	$ (1)	(145)
Ending balance (in shares) at Apr. 28, 2024		12,469,903
Ending balance at Apr. 28, 2024	76,129	$ 624	45,011	30,376	118
Net loss	(19,103)			(19,103)
Stock-based compensation	650		650
Unrealized gain on investments	32				32
Common stock issued in connection with the vesting of time-based restricted stock units (in shares)		102,720
Common stock issued in connection with the vesting of time-based restricted stock units		$ 5	(5)
Common stock surrendered in connection with payroll withholding taxes (in shares)		(13,494)
Common stock surrendered in connection with payroll withholding taxes	(68)	$ (1)	(67)
Ending balance (in shares) at Apr. 27, 2025		12,559,129
Ending balance at Apr. 27, 2025	57,640	$ 628	45,589	11,273	150
Net loss	(10,211)			(10,211)
Stock-based compensation	625		625
Unrealized gain on investments	169				169
Common stock issued in connection with the vesting of time-based restricted stock units (in shares)		120,530
Common stock issued in connection with the vesting of time-based restricted stock units		$ 6	(6)
Common stock surrendered in connection with payroll withholding taxes (in shares)		(16,875)
Common stock surrendered in connection with payroll withholding taxes	(76)	$ (1)	(75)
Ending balance (in shares) at May. 03, 2026		12,662,784
Ending balance at May. 03, 2026	$ 48,147	$ 633	$ 46,133	$ 1,062	$ 319

Lines of Credit - Summary of Lines of Credit (Parenthetical) (Detail) - USD ($)
$ in Thousands

May 03, 2026

Apr. 27, 2025

Debt Disclosure [Abstract]

Lines of credit - current

^[1]

$ 19,129

$ 12,714

12,129

8,114

Lines of credit - long term

$ 7,000

$ 4,600

[1]

The carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	May 03, 2026	Apr. 27, 2025
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.05	$ 0.05
Preferred stock, authorized shares	10,000,000	10,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.05	$ 0.05
Common stock, authorized shares	40,000,000	40,000,000
Common stock, issued	12,662,784	12,559,129
Common stock, outstanding	12,662,784	12,559,129

Segment Information

12 Months Ended

May 03, 2026

Segment Reporting [Abstract]

Segment Information

19. SEGMENT INFORMATION

During the first quarter of fiscal 2026, we renamed our two reportable segments to better reflect our product offerings. Our former mattress fabrics segment is now known as the bedding segment and our former upholstery fabrics segment is now known as the upholstery segment. The bedding segment manufactures, sources, and sells fabrics and mattress covers primarily to bedding manufacturers. The upholstery segment develops, sources, manufactures, and sells fabrics primarily to residential, commercial, and hospitality furniture manufacturers.

In addition, the upholstery segment includes Read, a wholly-owned subsidiary that provides window treatments and sourcing of upholstery fabrics and other products, as well as related measuring and installation services to customers in the hospitality and commercial markets. Read also supplies soft goods such as decorative top sheets, coverlets, duvet covers, bed skirts, bolsters, and pillows. On April 24, 2025 (the fourth quarter of fiscal 2025), the company announced a strategic transformation of its operating model that combined certain activities within the bedding and upholstery business segments and created one integrated Culp-branded business. As part of this strategic transformation, we closed a leased facility in Burlington, North Carolina and a leased facility in Knoxville, Tennessee, each operated by our upholstery segment, and transitioned their production and distribution activities to a shared management model within our owned facility located in Stokesdale, North Carolina. See Note 10 to the consolidated financial statements for further details regarding this strategic transformation initiative.

Our Chief Operating Decision Maker ("CODM") is our Chief Executive Officer ("CEO"), who regularly reviews the financial results of the company on a consolidated and segment basis for the purpose of evaluating financial and operating performance and allocation of resources to the individual segments noted above. Beginning in the first quarter of fiscal 2026, the CODM decided to use net sales and gross profit, excluding items that are not expected to occur on a regular basis (e.g. restructuring activities), as the primary measure of segment profit or loss. Previously, segment performance was primarily evaluated based on net sales and income (loss) from operations before unallocated corporate expenses and other items that are not expected to occur on a regular basis (e.g., restructuring activities). This change was made to align with internal management reporting and the decision-making processes affected by the strategic transformation of the company's operating model announced on April 24, 2025, which combined certain activities within the bedding and upholstery segments and created one integrated Culp-branded business. The CODM evaluates segment performance based on: (i) net sales, (ii) cost of sales, (iii) gross profit excluding items that are not expected to occur on a regular basis (i.e., restructuring related charges and credits), (iv) assets used in operations, which generally include accounts receivable, inventory, property, plant, and equipment, right of use assets, and assets held for sale; and (v) capital spending.

Cost of sales for each segment includes costs to develop, manufacture, or source our products, including costs such as raw material and finished goods purchases, direct and indirect labor, overhead, and incoming freight charges. Intangible assets are not included in segment assets, as these assets are not used by the CODM to evaluate the respective segment’s operating performance and allocate resources to the individual segments.

Net Sales Geographic Concentration

Net sales denominated in U.S. dollars accounted for 94%, 92%, and 92% of total consolidated net sales in fiscal 2026, 2025, and 2024, respectively. International sales accounted for 31%, 33%, and 32% of net sales during fiscal 2026, 2025, and 2024, respectively, and are summarized by geographic area as follows:


(dollars in thousands)	2026		2025		2024
North America (excluding USA) (1)	$	31,544	$	32,912	$	29,357
Far East and Asia (2)		28,963		30,586		36,334
All Other Areas		3,039		6,026		6,011
	$	63,546	$	69,524	$	71,702

(1)

Of this amount, $28.7 million, $28.8 million, and $25.1 million are attributable to shipments to Mexico in fiscal 2026, 2025, and 2024, respectively.

(2)

Of this amount $12.6 million, $16.0 million, and $18.3 million are attributable to shipments within China in fiscal 2026, 2025, and 2024, respectively.

Sales attributed to individual countries are based upon the location to which the company ships its products for delivery to customers.

Customer Concentration

One customer within the upholstery segment represented 12%, 11%, and 12% of consolidated net sales during fiscal 2026, 2025, and 2024, respectively. No customers within the upholstery segment accounted for greater than 10% of consolidated accounts receivable, net as of May 3, 2026, and April 27, 2025.

No customers within the bedding segment represented greater than 10% of consolidated net sales during fiscal 2026 or 2024. One customer within the bedding segment represented 11% of consolidated net sales during fiscal 2025. No customers within the bedding segment accounted for greater than 10% of consolidated accounts receivable, net as of May 3, 2026, and April 27, 2025.

Financial Information

Statements of operations for our segments follow:


(dollars in thousands)	2026			2025			2024
Net sales by segment:
Bedding	$	116,593		$	113,906		$	116,370
Upholstery		86,889			99,331			108,963
Net sales	$	203,482		$	213,237		$	225,333
Cost of sales by segment:
Bedding	$	105,889		$	105,970		$	110,081
Upholstery		71,502			80,579			87,273
Total segment cost of sales		177,391			186,549			197,354
Restructuring related charge (1) (2) (3)		931			1,621			40
Cost of sales	$	178,322		$	188,170		$	197,394
Gross profit:
Bedding	$	10,704		$	7,936		$	6,289
Upholstery		15,387			18,752			21,690
Total segment gross profit		26,091			26,688			27,979
Restructuring related charge (1) (2) (3)		(931	)		(1,621	)		(40	)
Gross profit	$	25,160		$	25,067		$	27,939
Selling, general, and administrative expenses		(34,668	)		(35,705	)		(38,611	)
Restructuring credit (expense) (1) (2) (3)		2,323			(7,739	)		(636	)
Loss from operations	$	(7,185	)	$	(18,377	)	$	(11,308	)
Interest expense		(759	)		(231	)		(11	)
Interest income		1,073			915			1,174
Other expense		(1,414	)		(1,018	)		(625	)
Loss before income taxes	$	(8,285	)	$	(18,711	)	$	(10,770	)

(1)

(2)

(3)

See Note 10 to the consolidated financial statements for further details and a description of our restructuring activities.

Balance sheet information for our segments follow:


(dollars in thousands)	May 3, 2026		April 27, 2025
Segment assets
Bedding:
Accounts receivable	$	10,657	$	10,576
Inventory		31,757		33,293
Property, plant, and equipment (1) (2)		19,755		23,259
Assets held for sale (3)		—		2,177
Right of use assets (4)		—		125
Total bedding assets		62,169		69,430

Upholstery:
Accounts receivable		9,712		11,268
Inventory		15,737		16,016
Property, plant, and equipment (5) (6)		708		1,010
Right of use assets (7) (8)		496		2,678
Total upholstery assets		26,653		30,972
Total segment assets		88,822		100,402

Non-segment assets:
Cash and cash equivalents		8,273		5,629
Short-term investments – rabbi trust		1,477		1,325
Short-term note receivable		297		280
Current income taxes receivable		142		—
Other current assets		2,645		2,970
Long-term note receivable		885		1,182
Deferred income taxes		503		637
Property, plant, and equipment (9)		550		567
Right of use assets (10)		2,488		3,105
Intangible assets		355		960
Long-term investments - rabbi trust		4,991		5,722
Other assets		562		591
Total assets	$	111,990	$	123,370

(1)

The $19.8 million as of May 3, 2026, represents property, plant, and equipment of $18.9 million, and $825,000 located in the U.S. and Haiti, respectively.

(2)

The $23.3 million as of April 27, 2025, represents property, plant, and equipment of $22.3 million and $955,000 located in the U.S. and Haiti, respectively.

(3)

(4)

The $125,000 as of April 27, 2025, represents right of use assets located in Haiti.

(5)

The $708,000 as of May 3, 2026, represents property, plant, and equipment of $642,000, $37,000, and $29,000 located in the U.S., Vietnam, and Haiti, respectively.

(6)

The $1.0 million as of April 27, 2025, represents property, plant, and equipment of $940,000 and $70,000 located in the U.S. and China, respectively.

(7)

The $496,000 as of May 3, 2026, represents right of use assets of $421,000 and $75,000 located in China and the U.S., respectively.

(8)

The $2.7 million as of April 27, 2025, represents right of use assets of $1.7 million and $1.0 million located in China and the U.S., respectively.

(9)

The $550,000 as of May 3, 2026, and $567,000 as of April 27, 2025, represent property, plant, and equipment located in the U.S.

(10)

The $2.5 million as of May 3, 2026, and $3.1 million as of April 27, 2025, represent right of use assets located in the U.S.

Capital expenditures and depreciation expense information for our segments follow:


(dollars in thousands)	2026		2025		2024
Capital expenditures (1):
Bedding	$	539	$	1,550	$	3,474
Upholstery		132		285		271
Non-segment		138		792		255
Total capital expenditures	$	809	$	2,627	$	4,000

Depreciation expense
Bedding	$	3,292	$	4,361	$	5,241
Upholstery		155		174		187
Selling, general, and administrative		658		905		1,093
Total depreciation expense		4,105		5,440		6,521
Accelerated depreciation expense (2) (3)		112		1,339		—
Total	$	4,217	$	6,779	$	6,521

(1)

Capital expenditure amounts are stated on an accrual basis. See Consolidated Statement of Cash Flows for capital expenditure amounts on a cash basis.

(2)

(3)

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Net Loss Per Share

12 Months Ended

May 03, 2026

Earnings Per Share [Abstract]

Net Loss Per Share

17. NET LOSS PER SHARE

Basic net loss per share is computed using the weighted-average number of shares outstanding during the period. Diluted net loss per share uses the weighted-average number of shares outstanding during the period plus the dilutive effect of stock-based compensation calculated using the treasury stock method.

Weighted-average number of shares used in the computation of both basic and diluted net loss per share were 12,630,000, 12,525,000, and 12,432,000 for fiscal years 2026, 2025, and 2024, respectively.

Shares of unvested common stock that were not included in the computation of diluted net loss per share consist of the following:


(in thousands)	2026		2025		2024
Antidilutive effect from decrease in the price per share of our common stock		—		—		—
Antidilutive effect from net loss incurred during the fiscal year		128		145		144
Total unvested shares of common stock not included in computation of diluted net loss per share		128		145		144

Accrued Expenses

12 Months Ended

May 03, 2026

Accrued Expenses

9. ACCRUED EXPENSES

A summary of accrued expenses follows:


(dollars in thousands)	May 3, 2026		April 27, 2025
Compensation and related benefits	$	2,249	$	2,534
Other		1,854		2,799
	$	4,103	$	5,333

Benefit Plans

12 Months Ended

May 03, 2026

Postemployment Benefits [Abstract]

Benefit Plans

18. BENEFIT PLANS

Defined Contribution Plans

We have defined contribution plans that cover substantially all employees and allow participants to contribute on a pre-tax basis, along with matching contributions by the company for its U.S. and, before it was closed our Canadian operations. Our contributions to these plans were $1.0 million, $1.1 million, and $1.2 million during fiscal years 2026, 2025, and 2024, respectively.

Deferred Compensation Plan

We have a non-qualified deferred compensation plan (the “Plan”) covering senior executives and certain key members of management. The Plan provides for participant deferrals on a pre-tax basis that are subject to annual deferral limits by the IRS and non-elective contributions made by the company. Participant deferrals and non-elective contributions made by the company are immediately vested.

Our contributions to the Plan were $206,000, $206,000, and $229,000 during fiscal years 2026, 2025, and 2024, respectively. Our non-qualified deferred compensation plan liability was $6.5 million and $7.0 million as of May 3, 2026, and April 27, 2025, respectively.

We have a rabbi trust (the “Trust”) to set aside funds for the participants of the Plan that enables the participants to direct their contributions to various investment options in the Plan. The investment options in the Plan consist of a money market fund and various mutual funds. The funds set aside in the Trust are subject to the claims of our general creditors in the event of the company’s insolvency, as defined in the Plan.

The investment assets of the Trust are recorded at their fair value of $6.5 million and $7.0 million as of May 3, 2026, and April 27, 2025, respectively. The investment assets of the Trust are classified as available for sale and accordingly, changes in their fair values are recorded in accumulated other comprehensive income.

Commitments and Contingencies - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Aug. 02, 2026	Feb. 01, 2026	May 03, 2026	Apr. 27, 2025
Commitments And Contingencies Disclosure [Line Items]
Gain contingency estimated amount of recovery			$ 7,000
Accounts payable for capital expenditures			236	$ 23
Cash proceeds from legal matter		$ 1,000
Other expense, net			1,000
Forecast [Member]
Commitments And Contingencies Disclosure [Line Items]
Proceeds from partial settlement and final tariff refund claims	$ 7,000
Inventory credit and cost of sales	$ 7,000
Bedding [Member] \| Capital Addition Purchase Commitments [Member]
Commitments And Contingencies Disclosure [Line Items]
Open purchase commitments for equipment			$ 352	$ 117

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (10,211)	$ (19,103)	$ (13,819)
Unrealized holding gain on investments, net of tax
Unrealized gain on investments	203	32	99
Reclassification adjustment for realized gain included in net loss	(34)
Total unrealized gain on investments	169	32	99
Comprehensive loss	$ (10,042)	$ (19,071)	$ (13,720)

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Income Taxes - (Loss) Income before Income Taxes Related to Foreign and U.S. Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Income Taxes [Line Items]
Loss before income taxes	$ (8,285)	$ (18,711)	$ (10,770)
United States [Member]
Income Taxes [Line Items]
income (loss) before income taxes, domestic	(15,081)	(18,395)	(18,614)
Loss before income taxes	(15,100)	(18,400)	(18,600)
Foreign [Member]
Income Taxes [Line Items]
income (loss) before income taxes, foreign	$ 6,796	$ (316)	$ 7,844

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-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

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Income Taxes - Summary of Change in Valuation Allowances Against U.S. Net Deferred Income Tax Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Income Tax Disclosure [Abstract]
Beginning balance	$ 26,303	$ 22,004	$ 18,675
Change in valuation allowance associated with current year earnings	2,633	4,162	3,318
Change in estimate during current year	(256)	137	11
Ending balance	$ 28,680	$ 26,303	$ 22,004

Accounts Receivable (Tables)

12 Months Ended

May 03, 2026

Summary of Accounts Receivable

A summary of accounts receivable follows:


	May 3,			April 27,			April 28,
(dollars in thousands)	2026			2025			2024
Customers	$	21,082		$	22,799		$	21,660
Allowance for doubtful accounts		(589	)		(651	)		(356	)
Allowance for cash discounts		(112	)		(108	)		(113	)
Reserve for returns and allowances and discounts		(12	)		(196	)		(53	)
	$	20,369		$	21,844		$	21,138

Summary of the Activity in the Allowance for Doubtful Accounts

A summary of the activity in the allowance for doubtful accounts follows:


(dollars in thousands)	2026			2025			2024
Beginning balance	$	(651	)	$	(356	)	$	(342	)
Provision for bad debts		(196	)		(342	)		(276	)
Write-offs, net of recoveries		258			47			262
Ending balance	$	(589	)	$	(651	)	$	(356	)

Summary of the Activity in the Allowance for Returns and Allowances and Discounts

A summary of the activity in the allowance for returns and allowances and discounts follows:


(dollars in thousands)	2026			2025			2024
Beginning balance	$	(304	)	$	(166	)	$	(124	)
Provision for returns and allowances and discounts		(978	)		(1,423	)		(1,173	)
Credits issued and discounts taken		1,158			1,285			1,131
Ending balance	$	(124	)	$	(304	)	$	(166	)

Lines of Credit - Summary of Outstanding Borrowings Under Lines of Credit (Detail) - USD ($)
$ in Thousands

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Wells Fargo [Member] | Revolving Credit Facility [Member] | United States [Member]

^[1]

$ 19,129

$ 12,714

Agricultural Bank of China [Member] | Revolving Credit Facility [Member] | China [Member]

7,000

4,600

Agricultural Bank of China [Member] | Supplier Financing Arrangements [Member] | China [Member]

3,988

Agricultural Bank of China [Member] | Working Capital Loan (Executed May 2025) [Member] | China [Member]

1,893

2,751

$ 0

Agricultural Bank of China [Member] | Working Capital Loan (Executed March 2026) [Member] | China [Member]

3,071

Bank of China [Member] | Working Capital Loan [Member] | China [Member]

4,241

China Construction Bank Corporation [Member] | Working Capital Loan [Member] | China [Member]

1,462

1,375

$ 1,462

$ 0

[1]

Revenue from Contracts with Customers - Disaggregation of Revenue (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 203,482	$ 213,237	$ 225,333
Transferred at Point in Time [Member] \| Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	196,637	201,228	215,346
Transferred over Time [Member] \| Services [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	6,845	12,009	9,987
Bedding
Disaggregation of Revenue [Line Items]
Total Net Sales	116,593	113,906	116,370
Bedding \| Transferred at Point in Time [Member] \| Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	116,593	113,906	116,370
Upholstery
Disaggregation of Revenue [Line Items]
Total Net Sales	86,889	99,331	108,963
Upholstery \| Transferred at Point in Time [Member] \| Product [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	80,044	87,322	98,976
Upholstery \| Transferred over Time [Member] \| Services [Member]
Disaggregation of Revenue [Line Items]
Total Net Sales	$ 6,845	$ 12,009	$ 9,987

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Net Loss Per Share - Schedule of Unvested Common Stock not Included in the Computation of Diluted Net Loss Per Share (Detail) - shares shares in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Earnings Per Share [Abstract]
Antidilutive effect from net loss incurred during the fiscal year	128	145	144
Total unvested shares of common stock not included in computation of diluted net loss per share	128	145	144

Restructuring Activities - Summary of Restructuring (Credit) Expense and Restructuring Related Charges (Detail) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Restructuring (credit) expense and restructuring related charges

^[1],[2],[3]

$ 2,323

$ (7,739)

$ (636)

^[4],[5],[6]

(1,392)

9,360

676

Net (Gain) Loss from Sale and Impairment of Property, Plant, and Equipment [Member]

Loss on Disposal, Valuation and Markdowns of Inventory [Member]

(3,754)

(16)

329

Restructuring related charge

$ 931

$ 1,621

$ 40

Facility Consolidation And Relocation Expenses [Member]

Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]

Restructuring (credit) expense

Restructuring expense

$ 543

$ 2,437

$ 0

Impairment of Intangible Asset [Member]

Impairment of intangible asset

$ 291

$ 540

$ 0

Impairment, Intangible Asset, Statement of Income or Comprehensive Income [Extensible Enumeration]

Restructuring (credit) expense

Other Associated Costs [Member]

Restructuring expense, net

$ 284

$ 1,038

$ 0

Employee Termination Benefits [Member]

Restructuring expense, net

164

1,552

307

Additional Depreciation Expense for Shortened Useful Lives of Equipment [Member]

Lease Termination Costs [Member]

Restructuring expense

112

1,339

Restructuring expense

$ 37

$ 849

$ 0

[1]	During fiscal 2024, we incurred a restructuring related charge and restructuring expense of $40,000 and $636,000, respectively, which related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti, and the closure of the upholstery finishing operation located in Shanghai, China during the fourth quarter.
[2]	During fiscal 2025, we incurred a restructuring related charge and restructuring expense of $1.6 million and $7.7 million, respectively, which mostly related to the closure of the bedding manufacturing facility located in Quebec, Canada, and the consolidation of our North American bedding manufacturing operations, as well as initial costs related to transforming our operating model and the consolidation of certain facilities to further reduce fixed costs.
[3]	During fiscal 2026, we incurred a restructuring related charge of $931,000, which represented losses on the disposal, valuation, and markdowns of inventory related to the consolidation of our North American bedding operations, as well as the consolidation of certain facilities related to transforming our operating model to one integrated Culp branded business to reduce fixed costs and enhance operating efficiency. During fiscal 2026, we recorded a restructuring credit of $2.3 million which includes a gain from the sale of the manufacturing facility located in Quebec, Canada totaling $4.0 million, partially offset by charges related to transforming our operating model and the consolidation of certain facilities to reduce fixed costs.
[4]	Of the total $(1.4) million net restructuring credit, a $(2.3) million credit and a $931,000 charge were classified within restructuring credit and cost of sales, respectively, in the fiscal 2026 Consolidated Statement of Net Loss. Of the total $(1.4) million net restructuring credit and restructuring related charge, a credit of $(3.1) million and a charge of $1.7 million related to bedding and upholstery segments, respectively. Of the total $(1.4) million net restructuring credit and restructuring related charge, a credit of $(3.4) million and a charge of $2.0 million related to the restructuring activities announced on May 1, 2024, and April 24, 2025, respectively.
[5]	Of the total $676,000 restructuring and restructuring related charge, $636,000 and $40,000 were classified within restructuring expense and cost of sales, respectively in the fiscal 2024 Consolidated Statement of Net Loss. The entire $676,000 related to the upholstery segment and the other restructuring activities prior to fiscal 2025.
[6]	Of the total $9.4 million restructuring and restructuring related charge, $7.7 million and $1.6 million were classified within restructuring expense and cost of sales, respectively, in the fiscal 2025 Consolidated Statement of Net Loss. Of the $9.4 million restructuring and restructuring related charge, $8.5 million, $540,000, and $290,000 related to the bedding segment, unallocated corporate, and the upholstery segment, respectively. Of the total $9.4 million restructuring and restructuring related charge, $8.7 million and $676,000 related to restructuring activities announced on May 1, 2024, and April 24, 2025, respectively.

Segment Information - Statement of Operations for Business Segments (Detail) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

$ 203,482

$ 213,237

$ 225,333

Restructuring related charge

178,322

188,170

197,394

^[1],[2],[3]

(931)

(1,621)

(40)

Selling, general and administrative expenses

25,160

25,067

27,939

(34,668)

(35,705)

(38,611)

^[1],[2],[3]

2,323

(7,739)

(636)

Loss from operations

(7,185)

(18,377)

(11,308)

Interest expense

(759)

(231)

(11)

Interest income

1,073

915

1,174

Other expense, net

(1,414)

(1,018)

(625)

Loss before income taxes

(8,285)

(18,711)

(10,770)

Upholstery [Member]

Business Segments [Member]

86,889

99,331

108,963

177,391

186,549

197,354

26,091

26,688

27,979

105,889

105,970

110,081

116,593

113,906

116,370

10,704

7,936

6,289

86,889

99,331

108,963

71,502

80,579

87,273

15,387

18,752

21,690

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

^[1],[2],[3]

$ 931

$ 1,621

$ 40

[1]	During fiscal 2024, we incurred a restructuring related charge and restructuring expense of $40,000 and $636,000, respectively, which related to the discontinuation of production of cut and sewn upholstery kits at the company's facility in Ouanaminthe, Haiti, and the closure of the upholstery finishing operation located in Shanghai, China during the fourth quarter.
[2]	During fiscal 2025, we incurred a restructuring related charge and restructuring expense of $1.6 million and $7.7 million, respectively, which mostly related to the closure of the bedding manufacturing facility located in Quebec, Canada, and the consolidation of our North American bedding manufacturing operations, as well as initial costs related to transforming our operating model and the consolidation of certain facilities to further reduce fixed costs.
[3]	During fiscal 2026, we incurred a restructuring related charge of $931,000, which represented losses on the disposal, valuation, and markdowns of inventory related to the consolidation of our North American bedding operations, as well as the consolidation of certain facilities related to transforming our operating model to one integrated Culp branded business to reduce fixed costs and enhance operating efficiency. During fiscal 2026, we recorded a restructuring credit of $2.3 million which includes a gain from the sale of the manufacturing facility located in Quebec, Canada totaling $4.0 million, partially offset by charges related to transforming our operating model and the consolidation of certain facilities to reduce fixed costs.

Income Taxes - Unrecognized Tax Benefit (Detail) - USD ($) $ in Thousands	12 Months Ended
	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Income Tax Disclosure [Abstract]
Beginning balance	$ 790	$ 1,258	$ 1,179
Increases from prior period tax positions	193	224	197
Decreases from prior period tax positions	0	(76)	(118)
Lapse of applicable statute of limitations	0	(616)	0
Ending balance	$ 983	$ 790	$ 1,258

Stock-Based Compensation - Summary of Grants of Time-Based Restricted Stock Unit Awards Associated with Key Member of Management (Detail) - Time-Based Restricted Stock Units [Member] - $ / shares

12 Months Ended

Sep. 25, 2025

Aug. 07, 2025

Jan. 06, 2025

Sep. 26, 2024

^[3]

Aug. 08, 2024

Jan. 08, 2024

Sep. 28, 2023

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

Senior Executives and Key Employees [Member]

96,235

91,629

174,754

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

^[1]

15,900

21,506

23,300

14,758

100,067

Outside Directors [Member]

^[1],[2]

$ 4.23

$ 5.69

$ 4.65

$ 5.61

$ 5.59

Vesting Period

^[1]

3 years

31 months

34 months

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

80,335

^[2]

46,823

59,929

^[3]

^[2]

$ 4.17

$ 5.98

$ 5.59

^[3]

Vesting Period

1 year

^[2]

1 year

^[3]

[1]	Time-based restricted stock units awarded to senior executives and key employees.
[2]	Price per share represents the closing price of our common stock on the date the respective award was granted.
[3]	Time-based restricted stock units award to outside directors.

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock-Based Compensation - Time Based Restricted Stock Unit Activity (Detail) - Time Vested Restricted Stock Awards [Member] - shares

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

outstanding at beginning of year

262,148

308,927

285,826

granted

96,235

91,629

174,754

vested

^[1]

(119,933)

(103,320)

(151,653)

forfeited

(26,689)

(35,088)

outstanding at end of year

211,761

262,148

308,927

[1]

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Benefit Plans - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
Benefit Plans - Narrative (Detail) - USD ($) $ in Thousands	May 03, 2026	Apr. 27, 2025	Apr. 28, 2024
Retirement Benefits [Abstract]
Contributions to defined contribution plans	$ 1,000	$ 1,100	$ 1,200
Contributions to nonqualified deferred compensation plan	206	206	$ 229
Deferred compensation	6,500	7,000
Long-term investments - rabbi trust	$ 6,500	$ 7,000

Income Taxes

12 Months Ended

May 03, 2026

Income Tax Disclosure [Abstract]

Income Taxes

12. INCOME TAXES

The components of loss before income taxes are as follows:


(dollars in thousands)	2026			2025			2024
United States	$	(15,081	)	$	(18,395	)	$	(18,614	)
Foreign		6,796			(316	)		7,844
	$	(8,285	)	$	(18,711	)	$	(10,770	)

Income tax expense consists of:


(dollars in thousands)	2026			2025			2024
Current income tax expense (benefit)
U.S. federal	$	2		$	(579	)	$	42
U.S. state		5			4			—
Foreign		2,056			2,310			2,620
Total current income tax expense		2,063			1,735			2,662
Deferred income tax expense (benefit)
U.S. federal		1,642			3,872			4,505
U.S. federal loss carryforwards and credits		(1,642	)		(3,872	)		(4,505	)
U.S. state		(12	)		258			229
U.S. state carryforwards		12			(258	)		(229	)
Foreign		(137	)		(1,343	)		387
Total deferred income tax (benefit) expense	$	(137	)	$	(1,343	)	$	387
Total income tax expense (benefit)
U.S. federal	$	1,644		$	3,293		$	4,547
U.S. federal loss carryforwards and credits		(1,642	)		(3,872	)		(4,505	)
U.S. state		(7	)		262			229
U.S. federal & state carryforwards and credits		12			(258	)		(229	)
Foreign		1,919			967			3,007
Total income tax expense	$	1,926		$	392		$	3,049

The entire amount of income tax expense of $1.9 million, $392,000, and $3.0 million during fiscal 2026, 2025, and 2024, respectively, was allocated to loss from continuing operations.

Disaggregating Income Tax Disclosures

On December 14, 2023, the FASB issued ASU 2023-09 which applies to all entities subject to income taxes. This standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. This

standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions.


	2026						2025						2024
	Amounts			Rate			Amounts			Rate			Amounts			Rate
U.S. federal statutory income tax rate	$	(1,740	)		21.0	%	$	(3,929	)		21.0	%	$	(2,262	)		21.0	%
Domestic Federal
Change in valuation allowance		2,356			(28.4	)		3,990			(21.3	)		3,157			(29.3	)
Stock-Based compensation		25			(0.3	)		59			(0.3	)		190			(1.8	)
Nontaxable and nondeductible items		127			(1.5	)		(2	)		(0.1	)		102			(0.9	)
Effect of Cross-border tax laws
Global intangible low-taxed income (GILTI)		340			(4.1	)		—			—			—			—
Deemed intercompany charge		261			(3.2	)		—			—			—			—
Other		62			(0.7	)		—			—			—			—
Domestic state income taxes, net of federal effect (1)
Change in valuation allowance		21			(0.3	)		309			(1.7	)		172			(1.6	)
Statutory income tax rate differential		(16	)		0.2			(305	)		1.6			(172	)		1.6
Foreign tax effects
China
Income tax effects of local currency foreign exchanges (losses) gains		(540	)		6.5			97			(0.5	)		386			(3.6	)
Statutory income tax rate differential		134			(1.6	)		223			(1.2	)		246			(2.3	)
Withholding taxes		114			(1.4	)		477			(2.5	)		711			(6.6	)
Other		(1	)		—			—			—			(5	)		0.1
Canada
Statutory income tax rate differential		250			(3.0	)		(280	)		1.5			50			(0.5	)
Withholding taxes		167			(2.0	)		(152	)		0.8			(10	)		0.1
Other	5				(0.1	)		46			(0.2	)		1			—
Haiti
Statutory income tax rate differential		169			(2.0	)		326			(1.7	)		405			(3.8	)
Other Foreign		(1	)		—			1			—			—			—
Worldwide changes in unrecognized income tax benefits		193			(2.3	)		(468	)		2.5			78			(0.7	)
Reported income tax expense (2) (3)	$	1,926			(23.2	)%	$	392			(2.1	)%	$	3,049			(28.3	)%

(1)

(2)

(3)

One Big Beautiful Bill Act ("OBBBA")

On July 4, 2025, OBBBA was signed into law, making several provisions of the 2017 Tax Cuts and Jobs Act ("TCJA") permanent. Such provisions included: (i) no change to the standard corporate tax rate of 21.0%; (ii) increased depreciation allowances for certain property acquired after January 19, 2025; (iii) deduction of certain U.S. research and development expenditures; (iv) limitations on the deductibility of business interest expense; and (v) modifications to GILTI and foreign-derived intangible income. Topic 740 Income Taxes, requires the income tax effects of changes in tax laws or rates to be recognized at the date of enactment. Accordingly, we evaluated the provisions of OBBBA and determined OBBBA did not have an impact on our consolidated effective income tax rate, consolidated income tax expense, or our U.S. net deferred income tax assets during fiscal 2026 due to the application of a full valuation allowance against our U.S. net deferred income tax assets described in the below section titled - U.S. Valuation Allowance.

Deferred Income Taxes - Overall

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities consist of the following:


(dollars in thousands)	May 3, 2026			April 27, 2025
Deferred tax assets:
Accounts receivable	$	218		$	305
Inventories		2,424			2,128
Compensation		1,630			1,767
Liabilities and other		122			56
Intangible assets and goodwill		484			455
Property, plant, and equipment		183			178
Operating lease liability		338			744
Foreign income tax credits - U.S.		783			783
Loss carryforwards		24,230			22,521
Valuation allowance - U.S.		(28,680	)		(26,303	)
Total deferred tax assets	$	1,732		$	2,634


Deferred tax liabilities:
Undistributed earnings on foreign subsidiaries	$	(4,883	)	$	(5,155	)
Property, plant and equipment		(645	)		(1,010	)
Right of use assets		(564	)		(920	)
Other		(20	)		(67	)
Total deferred tax liabilities		(6,112	)		(7,152	)
Net deferred liabilities	$	(4,380	)	$	(4,518	)

As of May 3, 2026, our U.S. federal net operating loss carryforward totaled $95.9 million, with related future income tax benefits of $20.1 million. In accordance with the TCJA, U.S. federal net operating loss carryforwards generated in fiscal 2019 and after do not expire. As of May 3, 2026, all of our unused U.S. federal net operating loss carryforwards were generated during fiscal 2019 and after, and therefore, do not expire in accordance with the TCJA. As of May 3, 2026, our U.S. state net operating loss carryforwards totaled $40.3 million, with related future income tax benefits of $1.6 million, and have expiration dates ranging from fiscal year 2027 through fiscal 2046, along with certain U.S. state net operating loss carryforwards that do not expire due to conformity with U.S. federal income tax regulations. Our U.S. foreign income tax credits of $783,000 expire in fiscal 2030, which represents 10 years from when the associated earnings and profits from our foreign subsidiaries were repatriated to the U.S.

Deferred Income Taxes – Valuation Allowance

Assessment

We evaluate the realizability of our deferred income taxes to determine if a valuation allowance is required. We assess whether a valuation allowance should be established based on the consideration of all available evidence using a “more-likely-than-not” standard, with significant weight being given to evidence that can be objectively verified. Since the company operates in multiple jurisdictions, we assess the need for a valuation allowance on a jurisdiction-by-jurisdiction basis, considering the effects of local tax law.

As of May 3, 2026, we evaluated the realizability of our U.S. net deferred income tax assets to determine if a full valuation allowance was still required. Based on our assessment, we determined we still have a recent history of significant cumulative U.S. pre-tax losses, in that we experienced U.S. pre-tax losses during each of the last three fiscal years. As a result of the significant weight of this negative evidence, we believe it is more-likely-than-not that our U.S net deferred income tax assets will not be fully realizable, and therefore we provided for a full valuation allowance against our U.S. net deferred income tax assets.

Based on our assessments as of May 3, 2026, and April 27, 2025, valuation allowances against our U.S. net deferred income tax assets pertain to the following:


(dollars in thousands)	May 3, 2026		April 27, 2025
U.S. federal and state net deferred income tax assets	$	26,350	$	23,973
U.S. capital loss carryforward		2,330		2,330
	$	28,680	$	26,303

A summary of the change in the valuation allowances against our U.S. net deferred income tax assets follows:


(dollars in thousands)	2026			2025		2024
Beginning balance	$	26,303		$	22,004	$	18,675
Change in valuation allowance associated with current year earnings		2,633			4,162		3,318
Change in estimate during current year		(256	)		137		11
Ending balance	$	28,680		$	26,303	$	22,004

Deferred Income Taxes – Undistributed Earnings from Foreign Subsidiaries

We assess whether the undistributed earnings from our foreign subsidiaries will be reinvested indefinitely or eventually distributed to our U.S. parent company and whether we are required to record a deferred income tax liability for those undistributed earnings from our foreign subsidiaries that will not be reinvested indefinitely. As of May 3, 2026, we assessed the liquidity requirements of our U.S. parent company and determined that our undistributed earnings and profits from our foreign subsidiaries would not be reinvested indefinitely and would be eventually distributed to our U.S. parent company. The conclusion reached from this assessment has been consistent with prior years.

As a result of the TCJA, a U.S. corporation is allowed a 100% dividend received deduction for earnings and profits received from a 10% or more owned foreign corporation. Therefore, a deferred income tax liability will be required only for unremitted withholding taxes associated with earnings and profits generated by our foreign subsidiaries that will ultimately be repatriated to the U.S. parent company. As a result, we recorded a deferred income tax liability of $4.9 million and $5.2 million as of May 3, 2026, and April 27, 2025, respectively.

Uncertainty in Income Taxes

An unrecognized income tax benefit for an uncertain income tax position can be recognized in the first interim period if the more-likely-than-not recognition threshold is met by the end of the reporting period, or is effectively settled through examination, negotiation, or litigation, or if the statute of limitations for the relevant taxing authority to examine and challenge the tax position has expired. If it is determined that any of the above conditions occur regarding our uncertain income tax positions, an adjustment to our unrecognized income tax benefit will be recorded at that time.

The following table sets forth the change in the company’s unrecognized income tax benefit:


(dollars in thousands)	2026		2025			2024
Beginning balance	$	790	$	1,258		$	1,179
Increases from prior period tax positions		193		224			197
Decreases from prior period tax positions		—		(76	)		(118	)
Lapse of applicable statute of limitations		—		(616	)		—
Ending balance	$	983	$	790		$	1,258

As of May 3, 2026, and April 27, 2025, we had $983,000 and $790,000 of total gross unrecognized tax benefits, of which the entire amount was classified as income taxes payable - long-term in the accompanying Consolidated Balance Sheets. These unrecognized income tax benefits would favorably affect income tax expense in future periods by $983,000 and $790,000 as of May 3, 2026, and April 27, 2025, respectively.

We elected to classify interest and penalties as part of income tax expense. As of May 3, 2026, and April 27, 2025, the gross amount of interest and penalties due to unrecognized tax benefits was $255,000 and $191,000, respectively.

Our gross unrecognized income tax benefit of $983,000 as of May 3, 2026, relates to income tax positions for which significant change is currently not expected within the next year. This amount primarily relates to taxation under applicable income tax treaties with foreign tax jurisdictions. United States federal and state income tax returns filed by us remain subject to examination for income tax years 2019 and subsequent. Canadian federal income tax returns filed by us remain subject to examination for income tax years 2022 and subsequent. Canadian provincial (Quebec) income tax returns filed by us remain subject to examination for income tax years 2022 and subsequent. Income tax returns associated with our operations located in China are subject to examination for income tax year 2021 and subsequent.

Income Taxes Paid

The following table sets forth income taxes paid (refunded) by jurisdiction:


(dollars in thousands)	2026			2025			2024
U.S. federal (1)	$	831		$	665		$	499
U.S. state, income tax payments, net of refunds (2)		(4	)		—			—
Foreign
China		1,143			1,785			2,317
Canada
Federal - income tax payments, net of refunds		976			(148	)		391
Quebec Province - income tax payments, net of refunds		615			2			77
Total Foreign		2,734			1,639			2,785
	$	3,561		$	2,304		$	3,284

(1)

Amounts related to U.S. federal solely relate to transition tax payments made in accordance with the TCJA.

(2)

The entire disclosure for income tax.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Segment Information - Capital Expenditures and Depreciation Expense for Operating Segments (Detail) - USD ($)
$ in Thousands

12 Months Ended

May 03, 2026

Apr. 27, 2025

Apr. 28, 2024

^[1]

$ 809

$ 2,627

$ 4,000

4,105

5,440

6,521

^[2],[3]

112

1,339

Total

4,217

6,779

6,521

^[1]

539

1,550

3,474

3,292

4,361

5,241

^[1]

132

285

271

Business Segments [Member] | Selling, General and Administrative Expenses [Member]

155

174

187

658

905

1,093