XML 62 R46.htm IDEA: XBRL DOCUMENT
v3.24.3

Fair Value Measurements (Tables) | 12 Months Ended
--- | ---
Jul. 31, 2024
Fair Value Disclosures [Abstract] |
Schedule of Balance of Assets Measured at Fair Value on a Recurring Basis | The following table presents the balance of assets and liabilities measured at fair value on a recurring basis: Schedule of Balance of Assets Measured at Fair Value on a Recurring Basis
(in thousands) |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
July 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt securities |  | $ | 16,585 |  |  | $ | 6,853 |  |  | $ | — |  |  | $ | 23,438 |
Equity investments included in current assets |  |  | 5,009 |  |  |  | — |  |  |  | — |  |  |  | 5,009 |
Equity investments included in noncurrent assets |  |  | — |  |  |  | 1,377 |  |  |  | 695 |  |  |  | 2,072 |
TOTAL |  | $ | 21,594 |  |  | $ | 8,230 |  |  | $ | 695 |  |  | $ | 30,519 |
Acquisition consideration included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other current liabilities |  | $ | — |  |  | $ | — |  |  | $ | (222 | ) |  | $ | (222 | )
Other noncurrent liabilities |  |  | — |  |  |  | — |  |  |  | (684 | ) |  |  | (684 | )
TOTAL |  | $ | — |  |  | $ | — |  |  | $ | (906 | ) |  | $ | (906 | )
July 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt securities |  | $ | 31,038 |  |  | $ | 11,376 |  |  | $ | — |  |  | $ | 42,414 |
Equity investments included in current assets |  |  | 6,198 |  |  |  | — |  |  |  | — |  |  |  | 6,198 |
Equity investments included in noncurrent assets |  |  | — |  |  |  | 2,500 |  |  |  | 1,263 |  |  |  | 3,763 |
TOTAL |  | $ | 37,236 |  |  | $ | 13,876 |  |  | $ | 1,263 |  |  | $ | 52,375 |
Acquisition consideration included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other current liabilities |  | $ | — |  |  | $ | — |  |  | $ | (2,032 | ) |  | $ | (2,032 | )
Other noncurrent liabilities |  |  | — |  |  |  | — |  |  |  | (2,773 | ) |  |  | (2,773 | )
TOTAL |  | $ | — |  |  | $ | — |  |  | $ | (4,805 | ) |  | $ | (4,805 | )
Schedule of Assets Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3) | The following tables summarize the change in the balance of the Company’s assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3): Schedule of Assets Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)
Year ended July 31, |  |  |  |  |  |  |  |  |
(in thousands) |  | 2024 |  |  | 2023 |  |  | 2022 |
Balance, beginning of period |  | $ | 1,263 |  |  | $ | 1,132 |  |  | $ | 2,465 |
Redemption for Visa mandatory release assessment |  |  | (877 | ) |  |  | — |  |  |  | (1,230 | )
Total gains (losses) included in “Other expense, net” |  |  | 309 |  |  |  | 131 |  |  |  | (103 | )
BALANCE, END OF PERIOD |  | $ | 695 |  |  | $ | 1,263 |  |  | $ | 1,132 |
Change in unrealized gains or losses for the period included in earnings for assets held at the end of the period |  | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3) | The following tables summarize the change in the balance of the Company’s liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3): Schedule of Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)
Year ended July 31, |  |  |  |  |  |  |  |  |
(in thousands) |  | 2024 |  |  | 2023 |  |  | 2022 |
Balance, beginning of period |  | $ | 4,805 |  |  | $ | 8,546 |  |  | $ | 1,025 |
Transfer into Level 3 from acquisitions |  |  | — |  |  |  | — |  |  |  | 7,849 |
Payments |  |  | (2,104 | ) |  |  | (2,494 | ) |  |  | — |
Total (gains) losses included in: |  |  |  |  |  |  |  |  |  |  |  |
“Other operating expense, net” |  |  | (1,838 | ) |  |  | (1,349 | ) |  |  | (303 | )
Interest expense included in “Interest income, net” |  |  | 44 |  |  |  | 97 |  |  |  | — |
“Foreign currency translation adjustments” |  |  | (1 | ) |  |  | 5 |  |  |  | (25 | )
BALANCE, END OF PERIOD |  | $ | 906 |  |  | $ | 4,805 |  |  | $ | 8,546 |
Change in unrealized gains or losses for the period included in earnings for liabilities at the end of the period |  | $ | — |  |  | $ | — |  |  | $ | — |

X
- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 101 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-101 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration