(15) Commitments and Contingencies

General Legal Matters

From time to time, the Company is involved in legal and administrative proceedings and claims of various types. The Company records a liability in its consolidated financial statements for these matters when a loss is known or considered probable and the amount can be reasonably estimated. The Company reviews these estimates each accounting period as additional information is known and adjusts the loss provision when appropriate. If a matter is both probable to result in a liability and the amounts of loss can be reasonably estimated, the Company estimates and discloses the possible loss or range of loss to the extent necessary to make the consolidated financial statements not misleading. If the loss is not probable or cannot be reasonably estimated, a liability is not recorded in its consolidated financial statements.

Onerous Contract

The Company has one contract with a customer that has been determined to be an onerous contract, where the expected costs exceed the expected revenue. The total value of this contract is $1.4 million. As of April 30, 2026, total revenue recognized for this contract was $0.5 million, with total costs incurred of $3.6 million. The Company estimates total future costs associated with this contract of $5.6 million, which will be incurred over the next 24 months.