CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
Oct. 31, 2013	Oct. 31, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 362,615	$ 357,468
Cost of sales	168,827	167,133
Gross margin	193,788	190,335
Selling, general and administrative	208,159	206,465
Depreciation and amortization	7,661	8,646
Other gains		(1,773)
Operating loss	(22,032)	(23,003)
Interest expense	5,609	5,842
Loss before income taxes	(27,641)	(28,845)
Income tax benefit	(335)	(580)
Net loss	$ (27,306)	$ (28,265)
Basic and diluted net loss per common share (in dollars per share)	$ (0.83)	$ (0.88)
Basic and diluted weighted average number of common shares outstanding (in shares)	32,736	32,298

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

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The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

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The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Amount of the cost of borrowed funds accounted for as interest expense.

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Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).

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The net result for the period of deducting operating expenses from operating revenues.

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Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

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The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

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The total amount of net other (gains) charges.

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