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Variable Interest Entity | 9 Months Ended
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Apr. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Variable Interest Entity | Note 9—Variable Interest Entity The Company is the primary beneficiary of the Disbursement Payments VIE. The Company determined that, effective May 31, 2021, it had the power to direct the activities of the Disbursement Payments VIE that most significantly impact its economic performance, and the Company has the obligation to absorb losses of and the right to receive benefits from the Disbursement Payments VIE that could potentially be significant to it. As a result, the Company consolidates the Disbursement Payments VIE. The Company does not currently own any interest in the Disbursement Payments VIE and thus the net income incurred by the Disbursement Payments VIE was attributed to noncontrolling interests in the accompanying consolidated statements of income. The Disbursement Payments VIE’s net income and aggregate funding provided by (repaid to) the Company were as follows: Schedule of Net Income and Aggregate Funding Repaid to the Company by VIE
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Three Months Ended April 30, |  |  | Nine Months Ended April 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | (in thousands) |
Net income of the Disbursement Payments VIE |  | $ | 187 |  |  | $ | 301 |  |  | $ | 537 |  |  | $ | 275 |
Aggregate funding provided by (repaid to) the Company, net |  | $ | 109 |  |  | $ | (110 | ) |  | $ | 368 |  |  | $ | 127 |
The Disbursement Payments VIE’s summarized consolidated balance sheet amounts are as follows: VIE’s Summarized Consolidated Balance Sheet
|  | April 30, 2025 |  |  | July 31, 2024 |
|  | (in thousands) |
Assets: |  |  |  |  |  |  |  |
Cash and equivalents |  | $ | 2,913 |  |  | $ | 2,626 |
Restricted cash |  |  | 12,597 |  |  |  | 7,426 |
Trade accounts receivable, net |  |  | 176 |  |  |  | 74 |
Disbursement prefunding |  |  | 1,425 |  |  |  | 2,587 |
Prepaid expenses |  |  | 233 |  |  |  | 258 |
Other current assets |  |  | 238 |  |  |  | 294 |
Property, plant, and equipment, net |  |  | 195 |  |  |  | 179 |
Other intangibles, net |  |  | 470 |  |  |  | 584 |
Total assets |  | $ | 18,247 |  |  | $ | 14,028 |
Liabilities and noncontrolling interests: |  |  |  |  |  |  |  |
Trade accounts payable |  | $ | — |  |  | $ | 4 |
Accrued expenses |  |  | 209 |  |  |  | 124 |
Customer funds deposits |  |  | 12,421 |  |  |  | 9,195 |
Due to the Company |  |  | 609 |  |  |  | 241 |
Accumulated other comprehensive income |  |  | 34 |  |  |  | 27 |
Noncontrolling interests |  |  | 4,974 |  |  |  | 4,437 |
Total liabilities and noncontrolling interests |  | $ | 18,247 |  |  | $ | 14,028 |
The Disbursement Payments VIE’s assets may only be used to settle the Disbursement Payments VIE’s obligations and may not be used for other consolidated entities. The Disbursement Payments VIE’s liabilities are non-recourse to the general credit of the Company’s other consolidated entities.

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- Definition The entire disclosure for a variable interest entity (VIE), including but not limited to, judgments and assumptions in determining whether to consolidate and in identifying the primary beneficiary, gain (loss) recognized on the initial consolidation of the VIE, terms of arrangements, amounts and classification of the VIE's assets and liabilities, and the entity's maximum exposure to loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/810/tableOfContent + Details
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