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

6 Months Ended

Jan. 31, 2018

	January 31, 2018		July 31, 2017
	(in thousands)
Current assets held for sale:
Cash and cash equivalents	$	6,287	$	5,716
Restricted cash and cash equivalents		128,153		115,609
Trade accounts receivable, net of allowance for doubtful accounts of $3,239 and $2,550 at January 31, 2018 and July 31, 2017, respectively		2,919		1,844
Prepaid expenses		854		758
Other current assets		487		340
Total current assets held for sale	$	138,700	$	124,267

Noncurrent assets held for sale:
Property, plant and equipment, net	$	19	$	24
Other intangibles, net		164		165
Other assets		5,102		4,945
Total noncurrent assets held for sale	$	5,285	$	5,134

Current liabilities held for sale:
Trade accounts payable	$	2,007	$	372
Accrued expenses		252		226
Customer deposits		127,107		114,689
Other current liabilities		57		31
Total current liabilities held for sale	$	129,423	$	115,318

Noncurrent liabilities held for sale:
Other liabilities	$	642	$	550
Total noncurrent liabilities held for sale	$	642	$	550

	Three Months Ended January 31,						Six Months Ended January 31,
	2018			2017			2018			2017
	(in thousands)
(Loss) income before income taxes	$	(559	)	$	(421	)	$	(1,009	)	$	174

(Loss) income before income taxes attributable to IDT Corporation	$	(559	)	$	(421	)	$	(1,009	)	$	174