Note 4—Leases

 

The Company’s leases primarily consist of operating leases for office space. These leases have remaining terms from less than one year to approximately five years. Certain of these leases contain renewal options that may be exercised and/or options to terminate the lease. The Company has concluded that it is not reasonably certain that it would exercise any of these options.

 

The Company has also elected to apply the practical expedient for short-term leases whereby we do not recognize a lease liability or a right-of-use asset for leases with a term of 12 months or less. The Company recognizes short-term leases on a straight-line basis.

 

Supplemental disclosures related to the Company’s operating leases were as follows:

 

Year ended July 31

(in thousands)

  2025   2024   2023 
Operating lease cost  $

2,081

   $2,557   $3,175 
Short-term lease cost   

1,367

    924    1,095 
TOTAL LEASE COST  $

3,448

   $3,481  $4,270 
                
Cash paid for amounts included in the measurement of lease liabilities:               
Operating cash flows from operating leases  $

2,147

   $2,588  $3,262 

 

July 31  2025   2024 
Weighted-average remaining lease term-operating leases   

2.7 years

    2.6 years 
Weighted-average discount rate-operating leases   5.2%    5.6%

 

 

In fiscal 2025, fiscal 2024, and fiscal 2023, the Company obtained right-of-use assets of $0.6 million, $0.9 million, and $1.8 million, respectively, in exchange for new operating lease liabilities. In fiscal 2024, the Company modified its lease at 520 Broad St, Newark, New Jersey and reduced the related right-of-use asset by $0.8 million and the related operating lease liability by $0.9 million.

 

The Company’s aggregate operating lease liability was as follows:

 

July 31

(in thousands)

  2025   2024 
Operating lease liabilities included in “Other current liabilities  $

842

   $1,866 
Operating lease liabilities included in noncurrent liabilities   

1,103

    1,533 
TOTAL  $

1,945

   $3,399 

 

Future minimum maturities of operating lease liabilities were as follows:

 

(in thousands)    
Year ending July 31:     
2026  $

934

 
2027   

671

 
2028   

255

 
2029   

190

 
2030   

63

 
Thereafter   

 
Total lease payments   

2,113

 
Less imputed interest   

(168

) 
Total operating lease liabilities  $

1,945

 

 

Historical Timeline

Fiscal YearFiled
2025Sep 29, 2025Showing above
2024Oct 15, 2024
2023Oct 16, 2023
2022Oct 14, 2022
2021Oct 14, 2021
2020Oct 14, 2020

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.