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Stock-Based Compensation (Tables) | 3 Months Ended
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Oct. 31, 2023
Share-Based Payment Arrangement [Abstract] |
Summary of stock-based awards outstanding by award type | As of October 31, 2023, the following stock-based awards, by award type, were outstanding:
| October 31, 2023
Stock options | 234,260 |
Performance shares | 827,802 |
RSUs, restricted stock, share units and other stock-based awards | 1,624,324 |
Total | 2,686,386 |
Stock-based compensation for awards detailing where recorded in Consolidated Statement of Operations | Stock-based compensation for awards issued is reflected in the following line items in our Condensed Consolidated Statements of Operations:
|  |  |  | Three months ended October 31,
|  |  |  |  |  | 2023 |  | 2022
Cost of sales |  |  |  |  |  | $ | 282,000 |  |  | 158,000 |
Selling, general and administrative expenses |  |  |  |  |  | 2,176,000 |  |  | 648,000 |
Research and development expenses |  |  |  |  |  | 187,000 |  |  | 98,000 |
Stock-based compensation expense before CEO transition costs |  |  |  |  |  | 2,645,000 |  |  | 904,000 |
CEO transition costs related to equity-classified stock-based awards |  |  |  |  |  | — |  |  | 3,764,000 |
Total stock-based compensation expense before income tax benefit |  |  |  |  |  | 2,645,000 |  |  | 4,668,000 |
Estimated income tax benefit |  |  |  |  |  | (584,000) |  |  | (493,000) |
Net stock-based compensation expense |  |  |  |  |  | $ | 2,061,000 |  |  | 4,175,000 |
Summary of stock-based compensation expense by award type | Stock-based compensation expense, by award type, is summarized as follows:
|  |  |  | Three months ended October 31,
|  |  |  |  |  | 2023 |  | 2022
Stock options |  |  |  |  |  | $ | 19,000 |  |  | 25,000 |
Performance shares |  |  |  |  |  | 357,000 |  |  | 74,000 |
RSUs, restricted stock and share units |  |  |  |  |  | 2,244,000 |  |  | 774,000 |
ESPP |  |  |  |  |  | 25,000 |  |  | 31,000 |
Stock-based compensation expense before CEO transition costs |  |  |  |  |  | 2,645,000 |  |  | 904,000 |
CEO transition costs related to equity-classified stock-based awards |  |  |  |  |  | — |  |  | 3,764,000 |
Total stock-based compensation expense before income tax benefit |  |  |  |  |  | 2,645,000 |  |  | 4,668,000 |
Estimated income tax benefit |  |  |  |  |  | (584,000) |  |  | (493,000) |
Net stock-based compensation expense |  |  |  |  |  | $ | 2,061,000 |  |  | 4,175,000 |
Summary of the Plan's activity relating to stock options | The following table summarizes the Plan’s activity:
|  | Awards (in Shares) |  | Weighted Average Exercise Price |  | Weighted Average Remaining Contractual Term (Years) |  | Aggregate Intrinsic Value
Outstanding at July 31, 2023 |  | 240,510 |  |  | $ | 23.96 |  |  |  |  |
Expired/canceled |  | (6,250) |  |  | 24.31 |  |  |  |  |
Outstanding at October 31, 2023 |  | 234,260 |  |  | $ | 23.95 |  |  | 3.82 |  | $ | — |
Exercisable at October 31, 2023 |  | 206,880 |  |  | $ | 24.75 |  |  | 3.46 |  | $ | — |
Vested and expected to vest at October 31, 2023 |  | 233,021 |  |  | $ | 23.98 |  |  | 3.81 |  | $ | — |
Summary of the Plan's activity relating to performance shares, RSUs, restricted stock and share units | The following table summarizes the Plan’s activity relating to performance shares, RSUs, restricted stock, share units and other stock-based awards:
|  | Awards (in Shares) |  | Weighted Average Grant Date Fair Value |  | Aggregate Intrinsic Value
Outstanding at July 31, 2023 |  | 1,876,230 |  |  | $ | 13.21 |  |  |
Granted |  | 913,908 |  |  | 9.93 |  |  |
Settled |  | (296,198) |  |  | 16.03 |  |  |
Canceled/Forfeited |  | (41,814) |  |  | 15.80 |  |  |
Outstanding at October 31, 2023 |  | 2,452,126 |  |  | $ | 11.60 |  |  | $ | 29,916,000 |
Vested at October 31, 2023 |  | 774,430 |  |  | $ | 12.98 |  |  | $ | 9,448,000 |
Vested and expected to vest at October 31, 2023 |  | 2,380,255 |  |  | $ | 11.62 |  |  | $ | 29,039,000 |

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