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Description of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jul. 31, 2022

Accounting Policies [Abstract]

Schedule of All majority-owned subsidiaries are consolidated

Company		Country of Incorporation		Percentage Owned
Rafael Holdings, Inc.		United States – Delaware			100	%
Broad Atlantic Associates, LLC		United States – Delaware			100	%
IDT R.E. Holdings Ltd.		Israel			100	%
Rafael Holdings Realty, Inc.		United States – Delaware			100	%
Barer Institute, Inc.		United States – Delaware			100	%
Hillview Avenue Realty, JV		United States – Delaware			100	%
Hillview Avenue Realty, LLC		United States – Delaware			100	%
Rafael Medical Devices, Inc.		United States – Delaware			100	%
The Barer Institute, LLC		United States – Delaware			100	%
Levco Pharmaceuticals Ltd.		Israel			95	%	*
Farber Partners, LLC		United States – Delaware			93	%
Pharma Holdings, LLC		United States – Delaware			90	%
LipoMedix Pharmaceuticals Ltd.		Israel			84	%
Altira Capital & Consulting, LLC		United States – Delaware			67	%
CS Pharma Holdings, LLC		United States – Delaware			45	%	**

Schedule of equipment, buildings, leasehold improvements, and furniture and fixtures

Classification		Years
Building and improvements			40
Tenant improvements			7-15
Other (primarily equipment and furniture and fixtures)			5

X

- Definition

Tabular disclosure of condensed financial statements, including, but not limited to, the balance sheet, income statement, and statement of cash flows.

+ References

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

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690

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- References

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X

- Definition

Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation expense and method used, including composite depreciation, and accumulated depreciation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 20
-Section 45
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=84167750&loc=d3e42232-110370

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