XML 129 R108.htm IDEA: XBRL DOCUMENT v3.24.3
INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Jul. 31, 2024
Jul. 31, 2023
Deferred tax assets:    
Accruals and reserves $ 2,667 $ 2,645
Tax basis in excess of financial basis for intangible and fixed assets 166 175
Lease liability 3,031 3,574
Convertible debt 25 0
Research and experiment 43 0
Interest expense disallowance 0 0
Credit carry forwards 25 25
Net operating loss and capital loss carry forwards 85,157 95,832
Total gross deferred tax assets 91,114 102,251
Less: valuation allowance (12,721) (90,436)
Net deferred tax assets 78,393 11,815
Deferred tax liabilities:    
Financial basis in excess of tax basis for intangible and fixed assets (7,262) (8,446)
Right-of-use asset (2,838) (3,454)
Prepaid expenses (322) 0
Convertible debt 0 (404)
Total gross deferred tax liabilities (10,422) (12,304)
Net deferred tax assets $ 67,971  
Net deferred tax liabilities   $ (489)