SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Nov. 30, 2024

Accounting Policies [Abstract]

Schedule of Joint Ventures

The Company's ownership interest in a real estate development joint venture the Company has recorded under the equity method as of November 30, 2024 is listed below:

Real Estate Development Joint Venture	Country	Ownership		Basis of Presentation
GolfPark Plaza, S.A.	Panama	50.0	%	Equity(1)

(1)Joint venture interests are recorded as investment in unconsolidated affiliates on the consolidated balance sheets.

Schedule of Restricted Cash

The following table summarizes the restricted cash reported by the Company (in thousands):

	November 30, 2024		August 31, 2024
Short-term restricted cash	$	3,309	$	1,383
Long-term restricted cash	12,209		9,564
Total restricted cash(1)	$	15,518	$	10,947

(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 a certificate of deposit and/or security deposits of Trinidad dollars, as measured in U.S dollars, of approximately $8.8 million with a few of its lenders as compensating balances for several U.S. dollar and euro denominated loans payable over several years. The certificates of deposit will be reduced annually commensurate with the loan balances.

Schedule of Value Added Tax Receivables

The following table summarizes the VAT receivables reported by the Company (in thousands):

	November 30, 2024		August 31, 2024
Prepaid expenses and other current assets	$	992	$	3,322
Other non-current assets	33,905		30,845
Total amount of VAT receivables reported	$	34,897	$	34,167

Schedule of Income Tax Receivables

The following table summarizes the Income tax receivables reported by the Company (in thousands):

	November 30, 2024		August 31, 2024
Prepaid expenses and other current assets	$	19,951	$	20,088
Other non-current assets	21,376		23,679
Total amount of income tax receivables reported	$	41,327	$	43,767

Schedule of Net Effect of Foreign Currency Translation

The following table discloses the net effect of translation into the reporting currency on other comprehensive income (loss) for these local currency denominated accounts for the three months ended November 30, 2024 and 2023 (in thousands):

	Three Months Ended
	November 30, 2024		November 30, 2023
Effect on other comprehensive income (loss) due to foreign currency restatement	$	(2,853)	$	3,537

Schedule of Foreign Currency Gains (Losses)

	Three Months Ended
	November 30, 2024		November 30, 2023
Currency loss	$	(6,718)	$	(2,701)