IDT Financial Services Holding Limited Assets and Liabilities Held for Sale (Tables)

3 Months Ended

Oct. 31, 2017

	October 31, 2017		July 31, 2017
	(in thousands)
Current assets held for sale:
Cash and cash equivalents	$	6,057	$	5,716
Restricted cash and cash equivalents		101,614		115,609
Trade accounts receivable, net of allowance for doubtful accounts of $2,977 and $2,550 at October 31, 2017 and July 31, 2017, respectively		1,681		1,844
Prepaid expenses		866		758
Other current assets		448		340
Total current assets held for sale	$	110,666	$	124,267

Noncurrent assets held for sale:
Property, plant and equipment, net	$	21	$	24
Other intangibles, net		159		165
Other assets		4,966		4,945
Total noncurrent assets held for sale	$	5,146	$	5,134

Current liabilities held for sale:
Trade accounts payable	$	718	$	372
Accrued expenses		272		226
Customer deposits		100,873		114,689
Other current liabilities		80		31
Total current liabilities held for sale	$	101,943	$	115,318

Noncurrent liabilities held for sale:
Other liabilities	$	515	$	550
Total noncurrent liabilities held for sale	$	515	$	550

	Three Months Ended October 31,
	2017			2016
	(in thousands)

(Loss) income before income taxes	$	(450	)	$	595

(Loss) income before income taxes attributable to IDT Corporation	$	(450	)	$	595