v3.26.3
CASH FLOW INFORMATION
 12 Months Ended
Jul. 31, 2026
Supplemental Cash Flow Elements [Abstract]  
CASH FLOW INFORMATION

6. CASH FLOW INFORMATION:

 

For purposes of reporting cash flows, the Company considers cash equivalents to consist of short-term highly liquid investments with maturities of three months or less, which are readily convertible into cash. The following is a reconciliation of the Company’s cash and cash equivalents and restricted cash to the total presented on the consolidated statements of cash flows:

 

        
   July 31  
   2026    2025  
Cash and cash equivalents  $2,074,964   $748,597 
Restricted cash, tenant security deposits   959,203    938,342 
Restricted cash, other   71,828    71,806 
   $3,105,995   $1,758,745 

 

Amounts in restricted cash primarily consist of cash held in bank accounts for tenant security deposits, and amounts set aside in accordance with certain loan agreements.

 

Supplemental disclosure:

 

        
   July 31,  
   2026     2025  
Cash Flow Information          
Interest paid  $238,347   $70,141 
Income tax paid (refunded)   —    — 
           
Non-cash information          
Recognition of operating lease right-of-use assets  $1,575,690    — 
Recognition of operating lease liabilities  $1,575,690    —