XML 49 R38.htm IDEA: XBRL DOCUMENT v3.25.1

Variable Interest Entity (Tables)

9 Months Ended

Apr. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Net Income and Aggregate Funding Repaid to the Company by VIE

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

VIE’s Summarized Consolidated Balance Sheet

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

X

- Definition

Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 04
-Paragraph a
-Publisher SEC

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

+ Details

Name:	srt_ScheduleOfCondensedBalanceSheetTableTextBlock
Namespace Prefix:	srt_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 04
-Paragraph a
-Publisher SEC

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

+ Details

Name:	srt_ScheduleOfCondensedIncomeStatementTableTextBlock
Namespace Prefix:	srt_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration