v3.25.3
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 3 Months Ended
Oct. 31, 2025
Oct. 31, 2024
Cash Flows From Operating Activities:    
Net income (loss) $ (334,027) $ 26,657
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Bad debt expense 4,622 931
Provision (benefit) for deferred income taxes (145,000) 6,000
Depreciation 472,262 444,066
Loss on fixed asset disposal 167,700
Amortization of deferred charges 131,153 125,300
Operating lease expense in excess of cash payments 160,272 208,826
Deferred finance costs included in interest expense 9,528
Changes in Operating Assets and Liabilities:    
Receivables 142,859 159,659
Deferred costs (87,842) (106,867)
Prepaid expenses and other assets 1,493,065 1,354,374
Accounts payable and accrued expenses (117,301) (391,426)
Security deposits payable 34,500 (34,407)
Cash provided by operating activities 1,922,263 1,802,641
Cash Flows From Investing Activities:    
Acquisition of property and equipment (411,346) (460,104)
Cash (used) in investing activities (411,346) (460,104)
Cash Flows From Financing Activities:    
Payments - mortgages (40,532) (336,065)
Cash (used) in financing activities (40,532) (336,065)
Increase in cash, cash equivalents and restricted cash 1,470,385 1,006,472
Cash, cash equivalents and restricted cash at beginning of period 1,758,745 2,285,601
Cash, cash equivalents and restricted cash at end of period $ 3,229,130 $ 3,292,073