ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

6 Months Ended

Jan. 31, 2024

Payables and Accruals [Abstract]

Components of Accrued Expenses

The following tables reflect the components of "Accrued expenses" and "Other current liabilities".

	Successor
	January 31, 2024		July 31, 2023
Accrued Expenses	(in thousands)
Accrued compensation	$	5,348	$	6,891
Accrued audit, tax and legal	3,814		5,696
Accrued price concessions	2,464		2,981
Accrued occupancy costs	1,728		1,412
Accrued taxes	1,597		2,811
Accrued IT costs	709		831
Accrued contract labor	543		517
Accrued freight	520		502
Accrued other	5,213		5,133
Total accrued expenses	$	21,936	$	26,774

Components of Other Current Liabilities

	Successor
	January 31, 2024		July 31, 2023
Other Current Liabilities	(in thousands)
Deferred revenue - current	2,947		2,574
Other	896		1,970
Total other current liabilities	$	3,843	$	4,544