Other Current Assets

12 Months Ended

Aug. 31, 2026

Prepaid Expense and Other Assets, Current [Abstract]

Other current assets as of August 31, 2026 and 2025, are as follows:


	2026		2025
	(Dollars in thousands)
Derivative assets (Note 15)	$	528,979	$	177,231
Margin and related deposits	219,489		183,817
Prepaid expenses	205,651		204,826
Supplier advance payments	90,010		104,866
Restricted cash (Note 1)	123,217		71,434
Other	130,767		59,416
Total other current assets	$	1,298,113	$	801,590

Margin and Related Deposits

Many of our derivative contracts with futures and options brokers require us to make margin deposits of cash or other assets. Subsequent margin deposits may also be necessary when changes in commodity prices result in a loss on the contract value to comply with applicable regulations. Our margin and related deposit assets are generally held in separate accounts to support the associated derivative contracts and may be used to fund or partially fund the settlement of those contracts as they expire. Similar to our derivative financial instruments, margin and related deposits are reported on a gross basis.

Prepaid Expenses and Supplier Advance Payments

Prepaid expenses and supplier advance payments are typically for periods less than 12 months and include amounts paid in advance for products and services. Supplier advance payments are primarily for grain purchases from suppliers and amounts paid to crop nutrient and crop protection product suppliers to lock in future supply, pricing and discounts.