Accrued Liabilities and Other Current Liabilities

3 Months Ended

Oct. 31, 2023

Accrued Liabilities and Other Current Liabilities [Abstract]

Accrued Liabilities and Other Current Liabilities

Note 10 - Accrued Liabilities and other current liabilities

Accrued liabilities consist of: 

	October 31, 2023		July 31, 2022
Payroll, benefits and commissions	$	7,715	$	7,421
Professional fees		543		610
Legal		1,095		2,248
Other		689		1,464
	$	10,042	$	11,743

Self-Insured Medical Plan

The Company self-funds medical insurance coverage for certain of its U.S. based employees. The risk to the Company is believed to be limited through the use of individual and aggregate stop loss insurance. As of October 31, 2023 and July 31, 2023, the Company had established reserves of $252 and $631, respectively, which are included in accrued liabilities for payroll, benefits and commissions, for claims that have been reported but not paid and for claims that have been incurred but not reported. The reserve is based upon the Company’s historical payment trends, claim history and current estimates.

At October 31, 2023 and July 31, 2023 other current liabilities consist of the current portion of the Swiss government loan.