GOODWILL AND OTHER INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Jul. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

A reconciliation of the change in the carrying amount of goodwill by reportable segment is as follows:

	Supply Chain
Balance at May 1, 2023 (Successor)
Application of pushdown accounting(a)	$	22,785
Balance at July 31, 2023 (Successor)
Gross goodwill	22,785
Accumulated impairments	—
Net goodwill	$	22,785

(a) Related to the Exchange Transaction with Steel Holdings. See Note 3 - "Exchange Transaction" for further details.

Schedule of Indefinite-Lived Intangible Assets

A summary of Other intangible assets, net is as follows:

	Successor
	July 31, 2023
	Gross Carrying Amount		Accumulated Amortization		Net
Customer relationships	$	25,000	$	911	$	24,089
Trade name	10,500		—		10,500
Total	$	35,500	$	911	$	34,589

Schedule of Estimated Future Amortization Expense of Intangible Assets

Based on gross carrying amounts at July 31, 2023, the Company's estimate of amortization expense for each of the five succeeding years and thereafter is as follows:

	Fiscal Year Ending July 31,
	2024		2025		2026		2027		2028		Thereafter
Estimated amortization expense	$	3,555	$	3,571	$	3,571	$	3,571	$	3,571	$	6,250