
	Three Months Ended July 31,
(Dollars in thousands)	2026		2025		Change

Compensation and benefits:
Compensation and benefits, excluding share-based compensation expense	$	25,784	$	32,031	(19.5)	%
Share-based compensation expense	(190)		1,157		(116.4)	%
Total compensation and benefits	$	25,594	$	33,188	(22.9)	%
Store occupancy costs	3,450		5,495		(37.2)	%
Advertising costs	328		1,344		(75.6)	%
Other overhead costs (1)	22,179		11,381		94.9	%
Total selling, general and administrative expenses	$	51,551	$	51,408	0.3	%

(1) Other overhead costs for the three months ended July 31, 2026 include approximately $9.6 million of legal, financial advisory and other professional fees incurred in connection with the Company’s capital restructuring efforts, including the Special Committee’s review of strategic and financing alternatives and the June 19, 2026 amendment to the Credit and Guaranty Agreement and related forbearance agreements. These fees were expensed as incurred. No comparable fees were incurred in the three months ended July 31, 2025. See Note B.