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v3.22.2.2

Income Taxes (Tables) | 12 Months Ended
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Jul. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of (Loss) Earnings from Continuing Operations | Income before income taxes and losses of unconsolidated affiliate consists of the following:
|  | Years Ended July 31,
|  | 2022 |  | 2021 |  | 2020
United States |  | $ | 92,985 |  |  | $ | 59,504 |  |  | $ | 69,433 |
Other Nations |  | 98,995 |  |  | 111,519 |  |  | 71,503 |
Total |  | $ | 191,980 |  |  | $ | 171,023 |  |  | $ | 140,936 |
Schedule of Components of Income Tax Expense (Benefit) | Income tax expense consists of the following:
|  | Years Ended July 31,
|  | 2022 |  | 2021 |  | 2020
Current income tax expense: |  |  |  |  |  |
United States |  | $ | 8,639 |  |  | $ | 16,322 |  |  | $ | 3,031 |
Other Nations |  | 31,851 |  |  | 26,141 |  |  | 25,133 |
States (U.S.) |  | 3,156 |  |  | 2,112 |  |  | 1,160 |
|  | $ | 43,646 |  |  | $ | 44,575 |  |  | $ | 29,324 |
Deferred income tax (benefit) expense: |  |  |  |  |  |
United States |  | $ | 970 |  |  | $ | (2,662) |  |  | $ | 1,072 |
Other Nations |  | (2,377) |  |  | (5,938) |  |  | (2,065) |
States (U.S.) |  | (238) |  |  | (365) |  |  | (10) |
|  | $ | (1,645) |  |  | $ | (8,965) |  |  | $ | (1,003) |
Total income tax expense |  | $ | 42,001 |  |  | $ | 35,610 |  |  | $ | 28,321 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences are as follows as of July 31, 2022 and 2021:
|  | July 31, 2022
|  | Assets |  | Liabilities |  | Total
Inventories |  | $ | 8,112 |  |  | $ | (54) |  |  | $ | 8,058 |
Employee compensation and benefits |  | 8,146 |  |  | — |  |  | 8,146 |
Accounts receivable |  | 2,105 |  |  | — |  |  | 2,105 |
Fixed assets |  | 3,177 |  |  | (9,618) |  |  | (6,441) |
Intangible assets |  | 859 |  |  | (50,095) |  |  | (49,236) |
Deferred and equity-based compensation |  | 9,221 |  |  | — |  |  | 9,221 |
Postretirement benefits |  | 2,301 |  |  | — |  |  | 2,301 |
Tax credit and net operating loss carry-forwards |  | 49,006 |  |  | — |  |  | 49,006 |
Valuation allowances |  | (47,276) |  |  | — |  |  | (47,276) |
Other, net |  | 17,919 |  |  | (5,226) |  |  | 12,693 |
Total |  | $ | 53,570 |  |  | $ | (64,993) |  |  | $ | (11,423) |
|  | July 31, 2021
|  | Assets |  | Liabilities |  | Total
Inventories |  | $ | 5,143 |  |  | $ | (51) |  |  | $ | 5,092 |
Employee compensation and benefits |  | 8,570 |  |  | — |  |  | 8,570 |
Accounts receivable |  | 1,433 |  |  | — |  |  | 1,433 |
Fixed assets |  | 3,479 |  |  | (7,292) |  |  | (3,813) |
Intangible assets |  | 996 |  |  | (51,987) |  |  | (50,991) |
Deferred and equity-based compensation |  | 8,069 |  |  | — |  |  | 8,069 |
Postretirement benefits |  | 2,359 |  |  | (166) |  |  | 2,193 |
Tax credit and net operating loss carry-forwards |  | 60,238 |  |  | — |  |  | 60,238 |
Valuation allowances |  | (51,069) |  |  | — |  |  | (51,069) |
Other, net |  | 13,698 |  |  | (5,282) |  |  | 8,416 |
Total |  | $ | 52,916 |  |  | $ | (64,778) |  |  | $ | (11,862) |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the income tax rate computed by applying the statutory U.S. federal income tax rate to income before income taxes and losses of unconsolidated affiliate to the total income tax expense is as follows:
|  | Years Ended July 31,
|  | 2022 |  | 2021 |  | 2020
Tax at statutory rate |  | 21.0 | % |  | 21.0 | % |  | 21.0 | %
International rate differential (1) |  | 4.2 | % |  | 2.3 | % |  | 5.1 | %
Adjustments to tax accruals and reserves |  | (0.1) | % |  | 3.3 | % |  | (2.0) | %
Research and development tax credits |  | (1.6) | % |  | (1.6) | % |  | (2.0) | %
Valuation allowance against foreign tax credits and foreign net operating loss carry-forwards |  | (1.2) | % |  | (4.8) | % |  | — | %
Deferred tax and other adjustments, net |  | (0.4) | % |  | 0.6 | % |  | (2.0) | %
Income tax rate |  | 21.9 | % |  | 20.8 | % |  | 20.1 | %
(1)Represents the foreign income tax rate differential when compared to the U.S. statutory income tax rate for the years ended July 31, 2022, 2021, and 2020.
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of unrecognized tax benefits (excluding interest and penalties) is as follows:
Balance as of July 31, 2019 | $ | 14,841 |
Additions based on tax positions related to the current year | 2,798 |
Additions for tax positions of prior years | 1,295 |
Reductions for tax positions of prior years | (5,087) |
Lapse of statute of limitations | (117) |
Cumulative translation adjustments and other | (108) |
Balance as of July 31, 2020 | $ | 13,622 |
Additions based on tax positions related to the current year | 4,664 |
Additions for tax positions of prior years (1) | 3,940 |
Reductions for tax positions of prior years | (365) |
Lapse of statute of limitations | (159) |
Cumulative translation adjustments and other | 210 |
Balance as of July 31, 2021 | $ | 21,912 |
Additions based on tax positions related to the current year | 3,233 |
Additions for tax positions of prior years | 435 |
Reductions for tax positions of prior years | (122) |
Lapse of statute of limitations | (3,226) |
Settlements with tax authorities | (1,129) |
Cumulative translation adjustments and other | (539) |
Balance as of July 31, 2022 | $ | 20,564 |
Schedule of Open Tax Years by Major Jurisdictions | The following table summarizes the open tax years for the Company's major jurisdictions:
Jurisdiction |  | Open Tax Years
United States — Federal |  | F’19 — F’22

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