Basis Of Presentation (Tables)

9 Months Ended

May 31, 2019

Schedule Of Cumulative After-Tax Effects On Balance Sheet




		August 31,		ASC 606		September 1,
		2018		Adjustments		2018
Assets:
Other current assets	$	10,893	$	109	$	11,002
Deferred income tax assets		3,222		1,005		4,227

Liabilities and Shareholders' Equity:
Deferred revenue		51,888		2,008		53,896
Other liabilities		5,501		2,249		7,750
Retained earnings		63,569		(3,143)		60,426

Schedule Of Statements Of Operations Impacted By Adoption Of New Accounting Standard

The following line items in our condensed consolidated statement of operations were impacted by the adoption of the new standard for the quarter ended May 31, 2019 (in thousands, except per-share data):



		May 31,		May 31,
		2019		2019		Impact of
		As Reported		Without ASC 606		ASC 606
Revenue	$	56,006	$	56,160	$	(154)
Cost of sales		16,342		16,342		-
Selling, general, and administrative		38,713		38,686		27
Income tax benefit		394		349		45
Net loss		(2,024)		(1,888)		(136)

Net loss per share:
Basic and diluted	$	(0.14)	$	(0.14)

The following line items in our condensed consolidated statements of operations were impacted by the adoption of Topic 606 for the three quarters ended May 31, 2019 (in thousands, except per-share data):



		Three Quarters		Three Quarters
		Ended May 31,		Ended May 31,
		2019		2019		Impact of
		As Reported		Without ASC 606		ASC 606
Revenue	$	160,191	$	158,813	$	1,378
Cost of sales		48,379		48,379		-
Selling, general, and administrative		109,282		109,173		109
Income tax benefit		704		387		317
Net loss		(6,898)		(8,484)		1,586

Net loss per share:
Basic and diluted	$	(0.49)	$	(0.61)

Balance Sheet Impacted By Adoption Of New Accounting Standard


		May 31,		May 31,
		2019		2019		Impact of
		As Reported		Without ASC 606		ASC 606
Assets:
Prepaid expenses and other current assets	$	13,016	$	12,907	$	109
Deferred income tax assets		6,455		6,772		(317)
Total assets		187,864		188,072		(208)

Liabilities and Shareholders' Equity:
Deferred revenue		45,168		43,715		1,453
Other liabilities		8,193		8,268		(75)
Retained earnings		53,528		55,114		(1,586)
Total liabilities and shareholders' equity		187,864		188,072		(208)