Accrued Liabilities and Other Current Liabilities

6 Months Ended

Jan. 31, 2024

Accrued Liabilities and Other Current Liabilities [Abstract]

Accrued Liabilities and other current liabilities

Note 10 - Accrued Liabilities and other current liabilities

Accrued liabilities consist of: 

	January 31, 2024		July 31, 2023
Payroll, benefits and commissions	$	4,515	$	7,421
Professional fees		688		610
Legal		1,237		2,248
Other		1,086		1,464
	$	7,526	$	11,743

Self-Insured Medical Plan

The Company self-funds medical insurance coverage for certain of its U.S. based employees. The risk to the Company is believed to be limited through the use of individual and aggregate stop loss insurance. As of January 31, 2024 and July 31, 2023, the Company had established reserves of $174 and $631, respectively, which are included in accrued liabilities for payroll, benefits and commissions, for claims that have been reported but not paid and for claims that have been incurred but not reported. The reserve is based upon the Company’s historical payment trends, claim history and current estimates.

At January 31, 2024 and July 31, 2023 other current liabilities consist of the current portion of the Swiss government loan.