Retirement Plans (Tables)

12 Months Ended

Aug. 31, 2022

Retirement Benefits [Abstract]

Schedule of Amounts Recognized in Balance Sheet

The funded status of the plan and the net amount recognized in the accompanying balance sheets as of August 31 is as follows:

	August 31,
($ in thousands)	2022			2021
Change in benefit obligation:
Benefit obligation at beginning of year	$	6,284		$	6,904
Interest cost		156			146
Actuarial gain		(488	)		(236	)
Benefits paid		(530	)		(530	)
Benefit obligation at end of year	$	5,422		$	6,284

Schedule of Amounts Recognized in Statement of Financial Position

Amounts recorded in the consolidated balance sheets for the pension benefit obligation consist of:

	August 31,
($ in thousands)	2022		2021
Other current liabilities	$	530	$	530
Other non-current liabilities		4,892		5,754
Net amount recognized	$	5,422	$	6,284

Schedule of Before-tax Amounts Recognized in Accumulated other Comprehensive Loss

The before-tax amounts recognized in accumulated other comprehensive loss consists of:

	August 31,
($ in thousands)	2022			2021
Net actuarial loss	$	(2,993	)	$	(3,737	)

Schedules of Net Periodic Benefit Costs

The components of the net periodic benefit cost for the supplemental retirement plan recorded within other income (expense) on the consolidated statement of earnings are as follows:

	For the years ended August 31,
($ in thousands)	2022		2021		2020
Interest cost	$	156	$	146	$	208
Net amortization and deferral		255		269		226
Total	$	411	$	415	$	434

Schedule of Expected Benefit Payments

The following net benefit payments are expected to be paid:

Fiscal years	$ in thousands
2023	$	516
2024		506
2025		495
2026		483
2027		469
Thereafter		2,953
	$	5,422