Quarterly report pursuant to Section 13 or 15(d)

Accrued Liabilities

Accrued Liabilities
3 Months Ended
Oct. 31, 2022
Payables and Accruals [Abstract]  
Accrued Liabilities

Note 9 – Accrued Liabilities


Accrued liabilities consist of:   October 31,
    July 31,
Payroll, benefits, and commissions   $ 4,616     $ 4,912  
Professional fees     788       801  
Legal     4,616       4,523  
Other     2,357       2,064  
    $ 12,377     $ 12,300  


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, 2022 and July 31, 2022, the Company has established a reserve of $235 and $260, which is 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.