v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Aug. 31, 2026
Accounting Policies [Abstract]  
Summary of Restricted Cash The following table summarizes the restricted cash reported by the Company (in thousands):
August 31,
2026		August 31,
2025
Short-term restricted cash$12,911$11,061
Long-term restricted cash31,02033,206
Total restricted cash (1)
$43,931$44,267
(1)Restricted cash consists of cash deposits held within banking institutions in compliance with federal regulatory requirements in Costa Rica and Panama. In addition, the Company is required to maintain certificate of deposits and/or security deposits of Trinidad dollars, as measured in U.S dollars, of approximately $28.5 million, and certificate of deposits and/or security deposits in U.S. dollars, of approximately $7.1 million with a few of its lenders as compensating balances for several U.S. dollar and euro denominated loans payable over several years.
Goodwill
The changes in the carrying amount of goodwill for the year ended August 31, 2026 are as follows (in thousands):
Amount
Goodwill at August 31, 2025
$43,238
Foreign currency exchange rate changes48 
Goodwill at August 31, 2026
$43,286
Summary of Value Added Tax Receivables
The following table summarizes the VAT receivables reported by the Company (in thousands):
August 31,
2026		August 31,
2025
Prepaid expenses and other current assets$7,394$7,387
Other non-current assets29,43728,431
Total amount of VAT receivables reported$36,831$35,818
Summary of Income Tax Receivables
The following table summarizes the Income tax receivables reported by the Company (in thousands):
August 31,
2026		August 31,
2025
Prepaid expenses and other current assets$30,735$25,169
Other non-current assets29,26023,181
Total amount of income tax receivables reported$59,995$48,350
Summary of Carrying Value and Fair Value of Debt The carrying value and fair value of the Company’s debt as of August 31, 2026 and August 31, 2025 is as follows (in thousands):
August 31, 2026August 31, 2025
Carrying
Value
Fair
Value (1)
Carrying
Value
Fair
Value (1)
Long-term debt, including current portion$167,545 $160,802 $186,597 $179,187 
(1)The Company has disclosed the fair value of long-term debt, including debt for which it has entered into cross-currency interest rate swaps, using the derivative obligation as of August 31, 2026 to estimate the fair value of long-term debt, which includes the effects that the cross-currency interest rate swaps have had on the fair value of long-term debt.
Net Effect of Foreign Currency Translation
The following table discloses the net effect of translation into the reporting currency on other comprehensive income for these local currency denominated accounts for the years ended August 31, 2026, 2025 and 2024 (in thousands):
Years Ended August 31,
202620252024
Effects on other comprehensive income due to foreign currency restatement$72,266$3,879$693
Summary of Foreign Currency Gains (Losses) These foreign exchange transaction gains (losses), including transactions recorded involving these monetary assets and liabilities, are recorded as Other income (expense) in the consolidated statements of income (in thousands):
Years Ended August 31,
202620252024
Currency loss$(29,826)$(24,089)$(17,877)