v3.26.3
Note 13 - Variable Interest Entity (Tables)
12 Months Ended
Jul. 31, 2026
Notes Tables  
Schedule of Variable Interest Entities [Table Text Block]

(in thousands)

 

 

 

 

 

 

 

 

 

Year ended July 31,

 

2026

 

 

2025

 

 

2024

 

Net income of the Disbursement Payments VIE

 

$

1,850

 

 

$

940

 

 

$

513

 

Aggregate funding provided by the Company, net

 

$

417

 

 

$

488

 

 

$

215

 

(in thousands)

 

 

 

 

 

 

 

 

July 31,

 

2026

 

 

2025

 

ASSETS

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

3,623

 

 

$

3,116

 

Restricted cash

 

 

18,102

 

 

 

11,000

 

Trade accounts receivable, net

 

 

942

 

 

 

244

 

Disbursement prefunding

 

 

4,977

 

 

 

1,400

 

Prepaid expenses

 

 

480

 

 

 

431

 

Other current assets

 

 

176

 

 

 

224

 

Other non-current assets

 

 

407

 

 

 

-

 

Property, plant, and equipment, net

 

 

517

 

 

 

204

 

Other intangibles, net

 

 

279

 

 

 

432

 

TOTAL ASSETS

 

$

29,503

 

 

$

17,051

 

LIABILITIES AND NONCONTROLLING INTERESTS

 

 

 

 

 

 

 

 

Trade accounts payable

 

$

371

 

 

$

27

 

Accrued expenses

 

 

379

 

 

 

159

 

Customer funds deposits

 

 

19,920

 

 

 

10,701

 

Other long-term liabilities

 

 

331

 

 

 

-

 

Due to the Company

 

 

1,146

 

 

 

729

 

Accumulated other comprehensive income

 

 

129

 

 

 

58

 

Noncontrolling interests

 

 

7,227

 

 

 

5,377

 

TOTAL LIABILITIES AND NONCONTROLLING INTERESTS

 

$

29,503

 

 

$

17,051