Accrued Expenses and Other Current Liabilities

12 Months Ended

Jul. 31, 2026

Accrued Liabilities, Current [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following at July 31, 2026 and 2025:


	2026		2025
Accrued wages and benefits	$	15,416,000	14,501,000
Strategic Transaction Advance Payment (Note 2)	10,000,000		—
Accrued legal costs	5,547,000		630,000
Accrued contract costs	5,864,000		6,780,000
Accrued commissions and royalties	2,741,000		3,781,000
Accrued contributions for constructing long-lived assets	—		2,789,000
Other	7,794,000		12,595,000
Accrued expenses and other current liabilities	$	47,362,000	41,076,000

Accrued contract costs represent direct and indirect costs on contracts as well as estimates of amounts owed for invoices not yet received from vendors or reflected in accounts payable.