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Stock-Based Compensation (Tables) | 9 Months Ended
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Apr. 30, 2025
Share-Based Payment Arrangement [Abstract] |
Summary of stock-based awards outstanding by award type | As of April 30, 2025, the following stock-based awards, by award type, were outstanding:
| April 30, 2025
Stock options | 125,470 |
Performance shares | 666,173 |
RSUs, restricted stock, share units and other stock-based awards | 1,167,331 |
Total | 1,958,974 |
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 April 30, |  | Nine months ended April 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Cost of sales |  | $ | 99,000 |  |  | 67,000 |  |  | $ | 299,000 |  |  | 480,000 |
Selling, general and administrative expenses |  | 1,033,000 |  |  | 313,000 |  |  | 2,033,000 |  |  | 4,480,000 |
Research and development expenses |  | 63,000 |  |  | 24,000 |  |  | 188,000 |  |  | 278,000 |
Stock-based compensation expense before income tax benefit |  | 1,195,000 |  |  | 404,000 |  |  | 2,520,000 |  |  | 5,238,000 |
Estimated income tax benefit |  | (252,000) |  |  | (81,000) |  |  | (516,000) |  |  | (1,149,000) |
Net stock-based compensation expense |  | $ | 943,000 |  |  | 323,000 |  |  | $ | 2,004,000 |  |  | 4,089,000 |
Summary of stock-based compensation expense by award type | Stock-based compensation expense, by award type, is summarized as follows:
|  | Three months ended April 30, |  | Nine months ended April 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Stock options |  | $ | 6,000 |  |  | 11,000 |  |  | $ | 26,000 |  |  | 42,000 |
Performance shares |  | 384,000 |  |  | (662,000) |  |  | 289,000 |  |  | 280,000 |
RSUs, restricted stock and share units |  | 794,000 |  |  | 1,040,000 |  |  | 2,165,000 |  |  | 4,850,000 |
ESPP |  | 11,000 |  |  | 15,000 |  |  | 40,000 |  |  | 66,000 |
Stock-based compensation expense before income tax benefit |  | 1,195,000 |  |  | 404,000 |  |  | 2,520,000 |  |  | 5,238,000 |
Estimated income tax benefit |  | (252,000) |  |  | (81,000) |  |  | (516,000) |  |  | (1,149,000) |
Net stock-based compensation expense |  | $ | 943,000 |  |  | 323,000 |  |  | $ | 2,004,000 |  |  | 4,089,000 |
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, 2024 |  | 141,190 |  |  | $ | 20.61 |  |  |  |  |
Outstanding at October 31, 2024 |  | 141,190 |  |  | 20.61 |  |  |  |  |
Expired/canceled |  | (5,500) |  |  | 17.88 |  |  |  |  |
Outstanding at January 31, 2025 |  | 135,690 |  |  | 20.72 |  |  |  |  |
Expired/canceled |  | (10,220) |  |  | 23.23 |  |  |  |  |
Outstanding at April 30, 2025 |  | 125,470 |  |  | $ | 20.51 |  |  | 3.80 |  | $ | — |
Exercisable at April 30, 2025 |  | 119,220 |  |  | $ | 20.65 |  |  | 3.73 |  | $ | — |
Vested and expected to vest at April 30, 2025 |  | 125,395 |  |  | $ | 20.51 |  |  | 3.80 |  | $ | — |
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, 2024 |  | 1,800,288 |  |  | $ | 10.61 |  |  |
Granted |  | 1,154,859 |  |  | 5.04 |  |  |
Settled |  | (204,292) |  |  | 11.26 |  |  |
Canceled/Forfeited |  | (128,892) |  |  | 10.61 |  |  |
Outstanding at October 31, 2024 |  | 2,621,963 |  |  | 8.11 |  |  |
Granted |  | 489,191 |  |  | 3.63 |  |  |
Settled |  | (578,751) |  |  | 9.41 |  |  |
Canceled/Forfeited |  | (643,012) |  |  | 5.48 |  |  |
Outstanding at January 31, 2025 |  | 1,889,391 |  |  | 6.61 |  |  |
Granted |  | 33,627 |  |  | 1.79 |  |  |
Settled |  | (6,970) |  |  | 10.95 |  |  |
Canceled/Forfeited |  | (82,544) |  |  | 2.74 |  |  |
Outstanding at April 30, 2025 |  | 1,833,504 |  |  | $ | 6.68 |  |  | $ | 2,512,000 |
Vested at April 30, 2025 |  | 122,554 |  |  | $ | 13.23 |  |  | $ | 168,000 |
Vested and expected to vest at April 30, 2025 |  | 1,766,255 |  |  | $ | 6.67 |  |  | $ | 2,420,000 |

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- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for stock options and stock appreciation rights that were outstanding at the beginning and end of the year, exercisable at the end of the year, and the number of stock options and stock appreciation rights that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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