SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

May 31, 2026

The following table summarizes the restricted cash reported by the Company (in thousands):


	May 31, 2026		August 31, 2025
Short-term restricted cash	$	10,355	$	11,061
Long-term restricted cash	35,824		33,206
Total restricted cash (1)	$	46,179	$	44,267

(1)Restricted cash consists of cash deposits held within banking institutions in compliance with federal regulatory requirements in Costa Rica and Panama. In addition, the Company is required to maintain certificates of deposit and/or security deposits of Trinidad dollars, as measured in U.S. dollars, of approximately $31.0 million, and certificates of deposit and/or security deposits in U.S. dollars of approximately $7.1 million with a few of its lenders as compensating balances for several U.S. dollar and euro denominated loans payable over several years.

Schedule of Value Added Tax Receivables

The following table summarizes the VAT receivables reported by the Company (in thousands):


	May 31, 2026		August 31, 2025
Prepaid expenses and other current assets	$	7,133	$	7,387
Other non-current assets	29,575		28,431
Total amount of VAT receivables reported	$	36,708	$	35,818

Schedule of Income Tax Receivables

The following table summarizes the income tax receivables reported by the Company (in thousands):


	May 31, 2026		August 31, 2025
Prepaid expenses and other current assets	$	35,793	$	25,169
Other non-current assets	23,564		23,181
Total amount of income tax receivables reported	$	59,357	$	48,350

Schedule of Net Effect of Foreign Currency Translation

The following table discloses the net effect of translation into the reporting currency on other comprehensive income for these local currency denominated accounts for the three and nine months ended May 31, 2026 and May 31, 2025 (in thousands):


	Three Months Ended				Nine Months Ended
	May 31, 2026		May 31, 2025		May 31, 2026		May 31, 2025
Effect on other comprehensive income due to foreign currency restatement	$	14,316	$	2,048	$	48,708	$	6,540

Schedule of Foreign Currency Gains (Losses)

These foreign exchange transaction gains (losses), including transactions recorded involving these monetary assets and liabilities, are recorded as Other income (expense) in the consolidated statements of income (in thousands):


	Three Months Ended				Nine Months Ended
	May 31, 2026		May 31, 2025		May 31, 2026		May 31, 2025
Currency loss	$	(9,798)	$	(6,769)	$	(24,327)	$	(18,675)