Accrued Expenses

6 Months Ended

Jan. 31, 2023

Payables and Accruals [Abstract]

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current

ACCRUED EXPENSES

Accrued expenses is as follows (in thousands):

	January 31, 2023		July 31, 2022
Salaries, Wages, Commissions and Employee Benefits	$	13,780	$	13,439
Freight	4,356		4,022
Georgia Landfill Modification Reserve	2,500		—
Trade Promotions and Advertising	1,971		1,180
Real Estate Tax	317		1,006
Other	10,861		10,438
	$	33,785	$	30,085

The change in salaries, wages, commissions and employee benefits relates primarily to the payment of annual bonuses during the first quarter of fiscal year 2023 offset by the increase in labor costs and bonus accrual for the first six months of fiscal year 2023. The increase in freight cost is primarily due to increased fuel prices, export fees and demurrage charges for international ocean freight. Refer to Note 7 for details of the Georgia landfill modification reserve recorded for the first time in the second quarter of fiscal year 2023. Trade promotions and advertising accruals have increased with marketing spend due to timing. Real estate tax decreased due to the timing of payments which typically occur in the second quarter of the fiscal year. Other is higher at January 31, 2023 compared to July 31, 2022 due to an increase in accruals for cash received in advance, account receivable credits, and other accrued expenses due to timing of purchases and rising costs offset by a reduction in professional fees.