Ecology & Environment (EEI) 10-Q 15 Dec 15 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Oct. 31, 2015	Nov. 30, 2015
Document Information [Line Items]
Entity Registrant Name	ECOLOGY & ENVIRONMENT INC
Entity Central Index Key	809,933
Current Fiscal Year End Date	--07-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 31, 2015
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		2,995,359
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,295,853

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Oct. 31, 2015	Jul. 31, 2015
Current assets:
Cash and cash equivalents	$ 9,396,102	$ 8,703,347
Investment securities available for sale	1,447,491	1,433,732
Contract receivables, net of allowance for doubtful accounts and contract adjustments of $5,480,561 and $5,537,901, respectively	37,538,284	42,866,156
Deferred income taxes	3,293,883	3,878,401
Income tax receivable	0	297,246
Other current assets	2,658,803	1,330,996
Total current assets	54,334,563	58,509,878
Property, buildings and equipment, net of accumulated depreciation of $22,957,520 and $23,438,269, respectively	6,903,402	7,113,694
Deferred income taxes	388,461	933,890
Other assets	1,755,709	1,931,875
Total assets	63,382,135	68,489,337
Current liabilities:
Accounts payable	8,101,153	10,409,656
Lines of credit	285,043	672,272
Accrued payroll costs	6,580,401	8,687,643
Income taxes payable	655,364	0
Current portion of long-term debt and capital lease obligations	286,805	551,148
Billings in excess of revenue	2,728,536	2,618,453
Other accrued liabilities	3,457,705	3,931,284
Total current liabilities	22,095,007	26,870,456
Income taxes payable	107,035	107,035
Deferred income taxes	619,215	631,889
Long-term debt and capital lease obligations	$ 348,726	$ 395,098
Commitments and contingencies (Note 14)
Shareholders' equity:
Preferred stock, par value $.01 per share (2,000,000 shares authorized; no shares issued)	$ 0	$ 0
Capital in excess of par value	16,583,681	16,575,286
Retained earnings	23,910,576	23,246,483
Accumulated other comprehensive loss	(2,093,052)	(1,726,339)
Treasury stock, at cost (Class A common: 37,712 and 42,245 shares; Class B common: 64,801 shares)	(1,172,071)	(1,223,899)
Total Ecology and Environment, Inc. shareholders' equity	37,273,072	36,915,469
Noncontrolling interests	2,939,080	3,569,390
Total shareholders' equity	40,212,152	40,484,859
Total liabilities and shareholders' equity	63,382,135	68,489,337
Class A [Member]
Shareholders' equity:
Common stock	30,331	30,232
Class B [Member]
Shareholders' equity:
Common stock	$ 13,607	$ 13,706

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Oct. 31, 2015	Jul. 31, 2015
Current assets:
Allowance for doubtful accounts and contract adjustments	$ 5,480,561	$ 5,537,901
Accumulated depreciation	$ 22,957,520	$ 23,438,269
Shareholders' equity:
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Class A [Member]
Shareholders' equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	6,000,000	6,000,000
Common stock, shares issued (in shares)	3,033,071	3,023,206
Treasury stock (in shares)	37,712	42,245
Class B [Member]
Shareholders' equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	1,360,654	1,370,519
Treasury stock (in shares)	64,801	64,801

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2015	Nov. 01, 2014
Condensed Consolidated Statements of Operations (Unaudited) [Abstract]
Revenue, net	$ 30,032,098	$ 33,190,651
Cost of professional services and other direct operating expenses	10,984,110	12,614,550
Subcontract costs	5,595,221	5,678,218
Administrative and indirect operating expenses	7,637,474	9,392,996
Marketing and related costs	2,953,108	3,388,640
Depreciation and amortization	294,948	362,729
Income from operations	2,567,237	1,753,518
Interest income	11,462	23,039
Interest expense	(24,078)	(18,241)
Gain on sale of assets and investment securities	(20)	140,385
Net foreign exchange gain	12,641	65,498
Other expense	52,731	(2,535)
Income before income tax provision	2,619,973	1,961,664
Income tax provision	2,037,266	825,543
Net income	582,707	1,136,121
Net loss (income) attributable to noncontrolling interests	81,386	(288,961)
Net income attributable to Ecology and Environment, Inc.	$ 664,093	$ 847,160
Net income per common share: basic and diluted (in dollars per share)	$ 0.15	$ 0.20
Weighted average common shares outstanding: basic and diluted (in shares)	4,288,404	4,288,371

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2015	Nov. 01, 2014
Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) [Abstract]
Net income including noncontrolling interests	$ 582,707	$ 1,136,121
Foreign currency translation adjustments	(514,166)	(553,428)
Unrealized investment gains, net	3,229	5,600
Comprehensive income	71,770	588,293
Comprehensive loss (income) attributable to noncontrolling interests	225,610	(287,280)
Comprehensive income attributable to Ecology and Environment, Inc.	$ 297,380	$ 301,013

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2015	Nov. 01, 2014
Cash flows from operating activities:
Net income	$ 582,707	$ 1,136,121
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	294,948	362,729
Deferred income tax benefit	978,519	(12,055)
Share based compensation expense	14,756	15,088
Tax impact of share-based compensation	0	(91,849)
Loss (gain) on sale of assets and investment securities	20	(140,385)
Net provision for (recovery of) contract adjustments and doubtful accounts	(360,944)	300,016
Net bad debt (recovery) expense	(28,760)	(31,813)
Decrease (increase) in:
- contract receivables	3,791,494	(3,445,154)
- other current assets	(890,050)	(803,556)
- income tax receivable	297,246	670,021
- other non-current assets	53,038	(167,146)
(Decrease) increase in:
- accounts payable	(967,438)	94,305
- accrued payroll costs	(1,815,531)	1,005,508
- income taxes payable	683,985	47,232
- billings in excess of revenue	199,558	469,175
- other accrued liabilities	24,717	37,553
Net cash provided by (used in) operating activities	2,858,265	(554,210)
Cash flows from investing activities:
Proceeds from sale of subsidiary	150,000	0
Purchase of property, building and equipment	(317,438)	(233,661)
Proceeds from sale of property, building and equipment	58	203,327
Purchase of investment securities	(5,951)	(8,223)
Net cash used in investing activities	(173,331)	(38,557)
Cash flows from financing activities:
Dividends paid	(1,032,665)	(1,033,071)
Repayment of debt and capital lease obligations	(307,939)	(297,319)
Net (repayments of) borrowings under lines of credit	(351,926)	1,530,569
Distributions to noncontrolling interests	(94,236)	0
Net cash (used in) provided by financing activities	(1,786,766)	200,179
Effect of exchange rate changes on cash and cash equivalents	(205,413)	(157,803)
Net increase (decrease) in cash and cash equivalents	692,755	(550,391)
Cash and cash equivalents at beginning of period	8,703,347	6,889,243
Cash and cash equivalents at end of period	9,396,102	6,338,852
Cash paid (received) during the period for:
Interest	22,398	16,698
Income Taxes	390,355	324,003
Supplemental disclosure of non-cash items:
Sale of Subsidiary (loans)	$ 150,000	$ 0

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($)	Common Stock [Member]Class A [Member]	Common Stock [Member]Class B [Member]	Capital in Excess of Par Value [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Noncontrolling Interest [Member]	Total
Balance at Jul. 31, 2014	$ 26,851	$ 17,087	$ 17,124,339	$ 21,916,575	$ (182,735)	$ (1,223,899)	$ 4,113,613
Balance (in shares) at Jul. 31, 2014	2,685,151	1,708,574				105,354
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	$ 0	0	3,395,643	0	$ 0	804,441
Foreign currency translation adjustment	0	0	0	0	(1,539,568)	0	(612,402)
Cash dividends declared	0	0	0	(2,065,735)	0	0	0
Unrealized investment gains (loss), net	0	0	0	0	(4,036)	0	0
Conversion of Class B common stock to Class A common stock	$ 3,381	$ (3,381)	0	0	0	$ 0	0
Conversion of Class B common stock to Class A common stock (in shares)	338,055	(338,055)				0
Share-based compensation expense	$ 0	$ 0	59,189	0	0	$ 0	0
Tax impact of share based compensation	0	0	(91,849)	0	0	0	0
Tax impact of noncontrolling interests	0	0	(428,299)	0	0	0	0
Distributions to noncontrolling interests	0	0	0	0	0	0	(536,731)
Purchase of additional noncontrolling interests	0	0	(88,094)	0	0	0	(199,531)
Stock award plan forfeitures	$ 0	$ 0	0	0	0	$ 0	0
Stock award plan forfeitures (in shares)	0	0				1,692
Balance at Jul. 31, 2015	$ 30,232	$ 13,706	16,575,286	23,246,483	(1,726,339)	$ (1,223,899)	3,569,390	$ 40,484,859
Balance (in shares) at Jul. 31, 2015	3,023,206	1,370,519				107,046
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	$ 0	0	664,093	0	$ 0	(81,386)	582,707
Foreign currency translation adjustment	0	0	0	0	(369,942)	0	(144,224)	(514,166)
Cash dividends declared								0
Unrealized investment gains (loss), net	0	0	0	0	3,229	0	0	3,229
Conversion of Class B common stock to Class A common stock	$ 99	$ (99)	0	0	0	0	0
Conversion of Class B common stock to Class A common stock (in shares)	9,865	(9,865)
Issuance of stock under stock award plan	$ 0	$ 0	(6,361)	0	0	$ 51,828	0
Issuance of stock under stock award plan (in shares)	0	0				(4,533)
Share-based compensation expense	$ 0	$ 0	14,756	0	0	$ 0	0
Distributions to noncontrolling interests	0	0	0	0	0	0	(94,236)
Sale of majority-owned subsidiary	0	0	0	0	0	0	(310,464)
Balance at Oct. 31, 2015	$ 30,331	$ 13,607	$ 16,583,681	$ 23,910,576	$ (2,093,052)	$ (1,172,071)	$ 2,939,080	$ 40,212,152
Balance (in shares) at Oct. 31, 2015	3,033,071	1,360,654				102,513

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parenthetical)	12 Months Ended
	Jul. 31, 2014$ / shares
Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) [Abstract]
Cash dividends declared (in dollars per share)	$ 0.48

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended
	Oct. 31, 2015
Organization and Basis of Presentation [Abstract]
Organization and Basis of Presentation	1. Organization and Basis of Presentation Ecology and Environment, Inc., (“EEI” or the “Parent Company”) was incorporated in 1970 as a global broad-based environmental consulting firm whose underlying philosophy is to provide professional services worldwide so that sustainable economic and human development may proceed with acceptable impact on the environment. Together with its subsidiaries (collectively, the “Company”), EEI has direct and indirect ownership in 18 wholly owned and majority owned operating subsidiaries in 11 countries. The Company’s staff is comprised of individuals representing more than 80 scientific, engineering, health, and social disciplines working together in multidisciplinary teams to provide innovative environmental solutions. The Company has completed thousands of projects for a wide variety of clients in more than 120 countries, providing environmental solutions in nearly every ecosystem on the planet. The condensed consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The financial statements reflect all adjustments that are, in the opinion of management, necessary for a fair presentation of such information. All such adjustments are of a normal recurring nature. Certain prior year amounts were reclassified to conform to the condensed consolidated financial statement presentation for the three months ended October 31, 2015. Although the Company believes that the disclosures are adequate to make the information presented not misleading, certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”), including a description of significant accounting policies, have been condensed or omitted pursuant to SEC rules and regulations. Therefore, these financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended July 31, 2015 filed with the Securities and Exchange Commission (the “2015 Annual Report”). The accounting policies followed by the Company for preparation of the consolidated financial statements included in the 2015 Annual Report were also followed for this interim report. The condensed consolidated results of operations for the three months ended October 31, 2015 are not necessarily indicative of the results for any subsequent period or the entire fiscal year ending July 31, 2015.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Oct. 31, 2015
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	2. Recent Accounting Pronouncements Accounting Pronouncements Not Yet Adopted as of October 31, 2015 In September 2015, the Financial Accounting standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-16, Business Combinations (Topic 805) – Simplifying the Accounting for Measurement-Period Adjustments (“ASU 2015-16”). ASU 2015-16 requires an acquirer to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. In addition, the amendments in ASU 2015-16 require an acquirer to record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. The amendments in ASU 2015-16 also require an entity to present separately on the face of the income statement, or disclose in the notes to the financial statements, the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized at the acquisition date. The amendments in ASU 2015-16 are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years, and are to be applied prospectively to adjustments to provisional amounts that occur after the effective date. Earlier application is permitted for financial statements that have not yet been made available for issuance. The Company intends to adopt the provisions of ASU 2015-16 effective August 1, 2016. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements. In August 2014, FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40) (“ASU 2014-15”). ASU 2014-15 requires an entity’s management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). ASU 2014-15 provides guidance for management’s evaluation, including guidance regarding when substantial doubt about an entity’s ability to continue as a going concern exists, and when such doubt may be alleviated by management’s plans that are intended to mitigate those relevant conditions or events. ASU 2014-15 also provides guidance regarding appropriate financial statement disclosures regarding conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern, management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations, and management’s plans that are intended to mitigate those conditions or events. The provisions of ASU 2014-15 are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Earlier application is permitted. The Company intends to adopt ASU 2014-15 effective August 1, 2016. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements. In November 2015, FASB issued ASU No. 2015-17, Income Taxes (Topic 740) – Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”). ASU 2015-17 requires entities to classify deferred tax liabilities and assets as noncurrent in a classified balance sheet. This differs from current U.S. GAAP which requires that deferred income tax liabilities and assets be separated into current and noncurrent amounts in a classified balance sheet. The amendments in ASU 2015-17 are effective for financial statement issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted as of the beginning of an interim or annual reporting period. ASU 2015-17 may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. Management is currently assessing the provisions of ASU 2015-17 and has not yet determined the date that the new guidance will be adopted by the Company, or whether the guidance will be adopted prospectively or retrospectively. In May 2014, FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). ASU 2014-09 is the result of a joint project of FASB and the International Accounting Standards Board to clarify the principles for recognizing revenue and to develop a common revenue standard for use in the U.S and internationally. ASU 2014-09 supersedes the revenue recognition requirements in Topic 605 of FASB’s Accounting Standards Codification (the “Codification”) and most industry-specific guidance throughout the Industry Topics of the Codification. ASU 2014-09 enhances comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets, reduces the number of requirements an entity must consider for recognizing revenue, and requires improved disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized. ASU 2014-09 was to be effective for annual reporting periods beginning after December 15, 2016, including interim periods within the annual reporting period. In August 2015, FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606), Deferral of the Effective Date (“ASU 2015-14”). The amendments in ASU 2015-14 defer the effective date of ASU 2014-09 for all entities by one year. The Company intends to adopt the provisions of ASU 2014-09 effective August 1, 2018. ASU 2014-09 requires retrospective application by either restating each prior period presented in the financial statements, or by recording the cumulative effect on prior reporting periods to beginning retained earnings in the year that the standard becomes effective. Management is currently assessing the provisions of ASU 2014-09 and has not yet estimated its impact or selected a transition method.

Cash and Cash Equivalents

Cash and Cash Equivalents	3 Months Ended
	Oct. 31, 2015
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	3. Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents. The Company invests cash in excess of operating requirements in income-producing short-term investments. Money market funds of less than $0.3 million and $0.1 million were included in cash and cash equivalents in the accompanying condensed consolidated balance sheets at October 31, 2015 and July 31, 2015, respectively.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Oct. 31, 2015
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	4. Fair Value of Financial Instruments The Company’s financial assets or liabilities are measured using inputs from the three levels of the fair value hierarchy. The asset’s or liability’s classification within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The Company has not elected a fair value option on any assets or liabilities. The three levels of the hierarchy are as follows: Level 1 Inputs Level 2 Inputs Level 3 Inputs The availability of observable market data is monitored to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the beginning of the reporting period. The Company evaluated the significance of transfers between levels based upon the nature of the financial instrument. There were no transfers in or out of levels 1, 2 or 3, respectively during the three months ended October 31, 2015 or the fiscal year ended July 31, 2015. The fair value of the Company’s assets and liabilities that are measured at fair value on a recurring basis is summarized by level within the fair value hierarchy in the following table. Balance at October 31, 2015 Level 1 Level 2 Level 3 Total Assets: Investment securities available for sale $ 1,447,491 $ --- $ --- $ 1,447,491 Balance at July 31, 2015 Level 1 Level 2 Level 3 Total Assets: Investment securities available for sale $ 1,433,732 $ --- $ --- $ 1,433,732 Investment securities available for sale include mutual funds that are valued at the net asset value (“NAV”) of shares held by the Company at period end. Mutual funds held by the Company are open-end mutual funds that are registered with the Securities and Exchange Commission. These funds are required to publish their daily NAV and to transact at that price. The mutual funds held by the Company are deemed to be actively traded. Reclassification adjustments out of accumulated other comprehensive income from investment securities available for sale are included within other income (expense) on the accompanying condensed consolidated statements of operations. The Company did not record any sales of investment securities during the three months ended October 31, 2015 or the three months ended November 1, 2014. The carrying amount of cash and cash equivalents approximated fair value at October 31, 2015 and July 31, 2015. These assets were classified as level 1 instruments at both dates. Long-term debt consists of bank loans and capitalized equipment leases. Lines of credit consist of borrowings for working capital requirements. Based on the Company's assessment of the current financial market and corresponding risks associated with the debt and line of credit borrowings, management believes that the carrying amount of these liabilities approximated fair value at October 31, 2015 and July 31, 2015. These liabilities were classified as level 2 instruments at both dates. There were no financial instruments classified as level 3 at October 31, 2015 or July 31, 2015. Investment securities available for sale are stated at fair value. Unrealized gains or losses related to investment securities available for sale are recorded in accumulated other comprehensive income, net of applicable income taxes in the accompanying condensed consolidated balance sheets and condensed consolidated statements of changes in shareholders' equity. The cost basis of securities sold is based on the specific identification method. The Company had unrealized gains of less than $0.1 million recorded in accumulated other comprehensive income for the three month periods ended October 31, 2015 and November 1, 2014.

Revenue and Contract Receivable

Revenue and Contract Receivables, net	3 Months Ended
	Oct. 31, 2015
Revenue and Contract Receivables, net [Abstract]
Revenue and Contract Receivables, net	5. Revenue and Contract Receivables, net Revenue Recognition Substantially all of the Company's revenue is derived from environmental consulting work, which is principally derived from the sale of labor hours. The consulting work is performed under a mix of fixed price, cost-type, and time and material contracts. Contracts are required from all customers. Revenue is recognized as follows: Contract Type Work Type Revenue Recognition Policy Time and materials Consulting As incurred at contract rates. Fixed price Consulting Percentage of completion, approximating the ratio of either total costs or Level of Effort (LOE) hours incurred to date to total estimated costs or LOE hours. Cost-plus Consulting Costs as incurred plus fees. Fees are recognized as revenue using percentage of completion determined by the percentage of LOE hours incurred to total LOE hours in the respective contracts. Revenues represent services rendered by employees for which the Company maintains a primary contractual relationship with its customers, as well as certain services that the Company has elected to subcontract to other contractors. Time and material contracts are accounted for over the period of performance, in proportion to the costs of performance, predominately based on labor hours incurred. Revenue earned from fixed price and cost-plus contracts is recognized using the “percentage-of-completion” method, wherein revenue is recognized as project progress occurs. If an estimate of costs at completion on any contract indicates that a loss will be incurred, the entire estimated loss is charged to operations in the period the loss becomes evident. Substantially all of the Company's cost-type work is with federal governmental agencies and, as such, is subject to audits after contract completion. Under these cost-type contracts, provisions for adjustments to accrued revenue are recognized on a quarterly basis and based on past audit settlement history. Government audits have been completed and final rates have been negotiated through fiscal year 2009. The Company records an allowance for project disallowances in other accrued liabilities for potential disallowances resulting from government audits (refer to Note 9 of these consolidated financial statements). Allowances for project disallowances are recorded when the amounts are estimable. Resolution of these amounts is dependent upon the results of government audits and other formal contract close-out procedures. Change orders can occur when changes in scope are made after project work has begun, and can be initiated by either the Company or its clients. Claims are amounts in excess of the agreed contract price which the Company seeks to recover from a client for customer delays and /or errors or unapproved change orders that are in dispute. Costs related to change orders and claims are recognized as incurred. Revenues and profit are recognized on change orders when it is probable that the change order will be approved and the amount can be reasonably estimated. Revenues are recognized only up to the amount of costs incurred on contract claims when realization is probable, estimable and reasonable support from the customer exists. All bid and proposal and other pre-contract costs are expensed as incurred. Out of pocket expenses such as travel, meals, field supplies, and other costs billed direct to contracts are included in both revenues and cost of professional services. Sales and cost of sales at the Company’s South American subsidiaries exclude tax assessments by governmental authorities, which are collected by the Company from its customers and then remitted to governmental authorities. Billed contract receivables represent amounts billed to clients in accordance with contracted terms, which have not been collected from clients as of the end of the reporting period. Billed contract receivables may include: (1) amounts billed for revenues from incurred costs and fees that have been earned in accordance with contractual terms; and (2) progress billings in accordance with contractual terms that include revenue not yet earned as of the end of the reporting period. Unbilled contract receivables result from: (i) revenues from incurred costs and fees which have been earned, but are not billed as of period-end; and (ii) differences between year-to-date provisional billings and year-to-date actual contract costs incurred. The Company reduces contract receivables by establishing an allowance for contract adjustments related to revenues that are deemed to be unrealizable, or that may become unrealizable in the future. Management reviews contract receivables and determines allowance amounts based on the adequacy of the Company’s performance under the contract, the status of change orders and claims, historical experience with the client for settling change orders and claims, and economic, geopolitical and cultural considerations for the home country of the client. Such contract adjustments are recorded as direct adjustments to revenue in the consolidated statements of operations. The Company also reduces contract receivables by recording an allowance for doubtful accounts to account for the estimated impact of collection issues resulting from a client’s inability or unwillingness to pay valid obligations to the Company. The resulting provision for bad debts is recorded within administrative and indirect operating expenses on the consolidated statements of operations. Contract Receivables, Net Contract receivables, net are summarized in the following table. Balance at October 31, 2015 July 31, 2015 Contract Receivables: Billed $ 21,186,191 $ 22,915,726 Unbilled 21,832,654 25,488,331 43,018,845 48,404,057 Allowance for doubtful accounts and contract adjustments (5,480,561 ) (5,537,901 ) Total contract receivables, net $ 37,538,284 $ 42,866,156 Billed contract receivables included contractual retainage balances of $0.6 million and $0.5 million at October 31, 2015 and July 31, 2015, respectively. Management anticipates that the unbilled receivables outstanding at October 31, 2015 will be substantially billed and collected within one year. Contract Receivable Concentrations Significant concentrations of contract receivables and the allowance for doubtful accounts and contract adjustments are summarized in the following table. Balance at October 31, 2015 Balance at July 31, 2015 Region Contract Receivables Allowance for Doubtful Accounts and Contract Adjustments Contract Receivables Allowance for Doubtful Accounts and Contract Adjustments United States, Canada and South America $ 37,875,933 $ 579,108 $ 43,212,684 $ 626,210 Middle East and Africa 5,033,912 4,894,453 5,066,789 4,894,453 Asia 109,000 7,000 124,584 17,238 Totals $ 43,018,845 $ 5,480,561 $ 48,404,057 $ 5,537,901 Combined contract receivables related to projects in the Middle East, Africa and Asia represented 12% and 11% of total contract receivables at October 31, 2015 and July 31, 2015, respectively, while the combined allowance for doubtful accounts and contract adjustments related to these projects represented 89% of the total allowance for doubtful accounts and contract adjustments at those same period end dates. These allowance percentages highlight the Company’s experience of heightened operating risks (i.e., political, regulatory and cultural risks) within these foreign regions in comparison with similar risks in the United States, Canada and South America, which result in increased collection risks and the risk of the Company expending resources that it may not recover for several months, or at all. In recent months, the Company’s Brazilian operations have been adversely affected by an economic downturn and weakening of the Brazilian Real in relation to the U.S. dollar. The total scope and duration of the downturn and the ultimate impact that it will have on the Company’s Brazilian operations are uncertain. Management is monitoring any adverse trends or events that may impact the realizability or recorded net book value of contract receivables from customers in Brazil, which totaled $1.9 million at October 31, 2015. As of October 31, 2015, management anticipates that contract receivables from customers in Brazil will be substantially collected within one year. Allowance for Doubtful Accounts and Contract Adjustments Activity within the allowance for doubtful accounts and contract adjustments is summarized in the following table. Three Months Ended October 31, 2015 November 1, 2014 Balance at beginning of period $ 5,537,901 $ 6,126,854 Net increase (decrease) due to adjustments in the allowance for: Contract adjustments (1) (28,580 ) 300,016 Doubtful accounts (2) (28,760 ) (31,813 ) Balance at end of period $ 5,480,561 $ 6,395,057 (1) Increases (decreases) to the allowance for contract adjustments on the condensed consolidated balance sheets are also recorded as (decreases) increases to revenue on the condensed consolidated statements of operations. (2) Increases (decreases) to the allowance for doubtful accounts on the condensed consolidated balance sheets are also recorded as increases (decreases) to administrative and other indirect operating expenses on the condensed consolidated statements of operations.

Lines of Credit

Lines of Credit	3 Months Ended
	Oct. 31, 2015
Lines of Credit [Abstract]
Lines of Credit	6. Lines of Credit Unsecured lines of credit are summarized in the following table. Balance at October 31, 2015 July 31, 2015 Outstanding cash draws, recorded as lines of credit on the accompanying condensed consolidated balance sheets $ 285,043 $ 672,272 Outstanding letters of credit to support operations 1,356,441 1,144,031 Total amounts used under lines of credit 1,641,484 1,816,303 Remaining amounts available under lines of credit 34,667,516 30,992,697 Total approved unsecured lines of credit $ 36,309,000 $ 32,809,000 Contractual interest rates for lines of credit ranged from 2.50% to 15.60% at October 31, 2015. The Company’s lenders have reaffirmed the lines of credit within the past twelve months.

Debt and Capital Lease Obligati

Debt and Capital Lease Obligations	3 Months Ended
	Oct. 31, 2015
Debt and Capital Lease Obligations [Abstract]
Debt and Capital Lease Obligations	7. Debt and Capital Lease Obligations Debt and capital lease obligations are summarized in the following table. Balance at October 31, 2015 July 31, 2015 Various bank loans and advances (interest rates ranging from 3.25% to 12.00% at October 31, 2015) $ 364,852 $ 635,598 Capital lease obligations (interest rates ranging from 7.36% to 14.00% at October 31, 2015) 270,679 310,648 635,531 946,246 Current portion of long-term debt and capital lease obligations (286,805 ) (551,148 ) Long-term debt and capital lease obligations $ 348,726 $ 395,098 The aggregate maturities of long-term debt and capital lease obligations as of October 31, 2015 are summarized in the following table. November 2015 – October 2016 $ 286,805 November 2016 – October 2017 204,020 November 2017 – October 2018 119,749 November 2018 – October 2019 10,695 November 2019 – October 2020 10,695 Thereafter 3,567 Total $ 635,531

Income Taxes

Income Taxes	3 Months Ended
	Oct. 31, 2015
Income Taxes [Abstract]
Income Taxes	8. Income Taxes The estimated effective tax rate increased to 77.8% for the three months ended October 31, 2015 from 42.1% for the three months ended November 1, 2014. The Company recorded deferred tax assets of $0.9 million at October 31, 2015 related to its Brazilian operations. Based on available evidence, including recent cumulative operating losses, management determined during the three months ended October 31, 2015 that it is more likely than not that these deferred tax assets will not be realized. As a result, the Company recorded a valuation allowance of $0.9 million as a reduction of deferred tax assets on the condensed consolidated balance sheets and an addition to income tax expense on the condensed consolidated statements of operations.

Other Accrued Liabilities

Other Accrued Liabilities	3 Months Ended
	Oct. 31, 2015
Other Accrued Liabilities [Abstract]
Other Accrued Liabilities	9. Other Accrued Liabilities Other accrued liabilities are summarized in the following table. Balance at October 31, 2015 July 31, 2015 Allowance for project disallowances $ 1,818,854 $ 2,242,813 Other 1,638,851 1,688,471 Total other accrued liabilities $ 3,457,705 $ 3,931,284 The allowance for project disallowances represents potential disallowances of amounts billed and collected resulting from contract close-outs and government audits. Allowances for project disallowances are recorded when the amounts are estimable, and may be revised during subsequent reporting periods when estimates of settlement amounts become more certain. Activity within the allowance for project disallowances is summarized in the following table. Three Months Ended October 31, 2015 November 1, 2014 Balance at beginning of period $ 2,242,813 $ 2,393,351 Reduction of settlement estimate recorded in prior periods (423,959 ) --- Balance at end of period $ 1,818,854 $ 2,393,351

Stock Award Plan

Stock Award Plan	3 Months Ended
	Oct. 31, 2015
Stock Award Plan [Abstract]
Stock Award Plan	10. Stock Award Plan EEI adopted the 1998 Stock Award Plan effective March 16, 1998. This plan, together with supplemental plans that were adopted during fiscal years 2004, 2008 and 2012, is referred to as the “Award Plan”. The Award Plan permits grants of the award for a period of five (5) years from the date of adoption by the Board of Directors. The Award Plan is not a qualified plan under Section 401(a) of the Internal Revenue Code. The Company awarded 16,387 Class A shares valued at $0.2 million in October 2013, which have a three year vesting period and will be fully vested in August 2016. The Company recorded non-cash compensation expense of less than $0.1 million during the three months ended October 31, 2015 and November 1, 2014 in connection with outstanding stock compensation awards. Total unearned compensation costs related to outstanding stock awards were less than $0.1 million at October 31, 2015. The "pool" of excess tax benefits accumulated in Capital in Excess of Par Value was $0 at October 31, 2015 and $0.1 million at July 31, 2015. In September 2015, the Company issued 4,533 Class A shares valued at less than $0.1 million to three directors as additional compensation for their roles as Chairman and members of the Company’s Audit Committee. These stock awards vested immediately upon issuance, subject to certain restrictions regarding transfer of the shares that will expire no later than August 1, 2016.

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Oct. 31, 2015
Shareholders' Equity [Abstract]
Shareholders' Equity	11. Shareholders' Equity Class A and Class B Common Stock The relative rights, preferences and limitations of the Company's Class A and Class B common stock are summarized as follows: Holders of Class A shares are entitled to elect 25% of the Board of Directors so long as the number of outstanding Class A shares is at least 10% of the combined total number of outstanding Class A and Class B common shares. Holders of Class A common shares have one-tenth the voting power of Class B common shares with respect to most other matters. In addition, Class A shares are eligible to receive dividends in excess of (and not less than) those paid to holders of Class B shares. Holders of Class B shares have the option to convert at any time, each share of Class B common stock into one share of Class A common stock. Upon sale or transfer, shares of Class B common stock will automatically convert into an equal number of shares of Class A common stock, except that sales or transfers of Class B common stock to an existing holder of Class B common stock or to an immediate family member will not cause such shares to automatically convert into Class A common stock. Restrictive Shareholder Agreement Messrs. Gerhard J. Neumaier (deceased), Frank B. Silvestro, Ronald L. Frank, and Gerald A. Strobel entered into a Stockholders’ Agreement dated May 12, 1970, as amended January 24, 2011, which governs the sale of certain shares of Ecology and Environment, Inc. common stock (now classified as Class B Common Stock) owned by them, certain children of those individuals and any such shares subsequently transferred to their spouses and/or children outright or in trust for their benefit upon the demise of a signatory to the Agreement (“Permitted Transferees”). The Agreement provides that prior to accepting a bona fide offer to purchase some or all of their shares of Class B Common Stock governed by the Agreement, that the selling party must first allow the other signatories to the Agreement (not including any Permitted Transferee) the opportunity to acquire on a pro rata basis, with right of over-allotment, all of such shares covered by the offer on the same terms and conditions proposed by the offer. Cash Dividends The Company did not declare any cash or non-cash dividends during the three months ended October 31, 2015 or November 1, 2014. The Company paid dividends of $1.0 million in August 2015 and 2014 that were declared and accrued in prior periods. Stock Repurchase Program In August 2010, the Company’s Board of Directors approved a program for repurchase of 200,000 shares of Class A common stock (the “Stock Repurchase Program”). As of October 31, 2015, the Company repurchased 122,918 shares of Class A stock, and 77,082 shares had yet to be repurchased under the Stock Repurchase Program. The Company did not acquire any Class A shares under the Stock Repurchase Program during the three months ended October 31, 2015 or November 1, 2014. Noncontrolling Interests Noncontrolling interests are disclosed as a separate component of consolidated shareholders’ equity on the accompanying consolidated balance sheets. Earnings and other comprehensive income (loss) are separately attributed to both the controlling and noncontrolling interests. EPS is calculated based on net income (loss) attributable to the Company’s controlling interests. The Company considers acquiring additional interests in majority owned subsidiaries when noncontrolling shareholders express their intent to sell their interests. Acquisitions of noncontrolling interests are settled and recorded at amounts that approximate fair value. Purchases of noncontrolling interests are recorded as reductions of shareholders’ equity on the condensed consolidated statements of shareholders’ equity.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Oct. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share	12. Earnings Per Share Basic and diluted EPS is computed by dividing the net (loss) income attributable to Ecology and Environment, Inc. common shareholders by the weighted average number of common shares outstanding for the period. After consideration of all the rights and privileges of the Class A and Class B stockholders summarized in Note 11, in particular the right of the holders of the Class B common stock to elect no less than 75% of the Board of Directors making it highly unlikely that the Company will pay a dividend on Class A common stock in excess of Class B common stock, the Company allocates undistributed earnings between the classes on a one-to-one basis when computing earnings per share. As a result, basic and fully diluted earnings per Class A and Class B share are equal amounts. The Company has determined that its unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities. These securities shall be included in the computation of earnings per share pursuant to the two-class method. The resulting impact was to include unvested restricted shares in the weighted average shares outstanding calculation. The computation of earnings per share is included in the following table. Three Months Ended October 31, 2015 November 1, 2014 Net income attributable to Ecology and Environment, Inc. $ 664,093 $ 847,160 Dividends declared --- --- Balance at end of period $ 664,093 $ 847,160 Weighted-average common shares outstanding (basic and diluted) 4,288,404 4,288,371 Distributed earnings per share $ --- $ --- Undistributed earnings per share 0.15 0.20 Total earnings per share $ 0.15 $ 0.20

Segment Reporting

Segment Reporting	3 Months Ended
	Oct. 31, 2015
Segment Reporting [Abstract]
Segment Reporting	13. Segment Reporting The Company reports segment information based on the geographic location of its customers (for revenues) and the location of its offices (for long-lived assets). Revenue and long-lived assets by business segment are summarized in the following tables. Three Months Ended October 31, 2015 November 1, 2014 Revenue, net by geographic location: United States $ 23,407,543 $ 21,558,855 Foreign countries (1) 6,624,555 11,631,796 (1) Significant foreign revenues included revenues in Peru ($3.0 million and $6.6 million for the three months ended October 31, 2015 and November 1, 2014, respectively), Brazil ($1.1 million and $2.7 million for the three months ended October 31, 2015 and November 1, 2014, respectively) and Chile ($1.8 million and $1.5 million for the three months ended October 31, 2015 and November 1, 2014, respectively). Balance at October 31, 2015 July 31, 2015 Long-Lived Assets by geographic location: United States $ 25,559,744 $ 25,294,053 Foreign countries 4,301,178 5,257,910

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Oct. 31, 2015
Commitments and Contingencies [Abstract]
Commitments and Contingencies	14. Commitments and Contingencies Legal Proceedings From time to time, the Company is a named defendant in legal actions arising out of the normal course of business. The Company is not a party to any pending legal proceeding, the resolution of which the management believes will have a material adverse effect on the Company’s results of operations, financial condition or cash flows, or to any other pending legal proceedings other than ordinary, routine litigation incidental to its business. The Company maintains liability insurance against risks arising out of the normal course of business. On February 4, 2011, the Chico Mendes Institute of Biodiversity Conservation of Brazil (the “Institute”) issued a Notice of Infraction to ecology and environment do brasil Ltda (“E&E Brasil”), a majority-owned subsidiary of EEI. The Notice of Infraction concerns the taking and collecting species of wild animal specimens without authorization by the competent authority and imposes a fine of 520,000 Reais, which had a value of approximately $0.2 million at October 31, 2015 and July 31, 2015. No claim has been made against EEI. The Institute has also filed Notices of Infraction against four employees of E&E Brasil alleging the same claims and has imposed fines against those individuals that, in the aggregate, are equal to the fine imposed against E&E Brasil. E&E Brasil has filed administrative responses with the Institute for itself and its employees that: (a) deny the jurisdiction of the Institute; (b) state that the Notice of Infraction is constitutionally vague; and (c) affirmatively state that E&E Brasil had obtained the necessary permits for the surveys and collections of specimens under applicable Brazilian regulations and that the protected conservation area is not clearly marked to show its boundaries. To date, E&E Brasil has attended one meeting where depositions were taken; the claim of violations against one of the four employees was dismissed; two of the four employees have fines assessed against them, which are being appealed; and the remaining one employee and E&E Brasil are awaiting agency determinations. If fines are assessed against the remaining one employee and/or E&E Brasil, appeals will be filed. Management believes that these administrative proceedings will not have a material adverse impact on the operations of the Company. Contract Termination Provisions Certain contracts contain termination provisions under which the customer may, without penalty, terminate the contracts upon written notice to the Company. In the event of termination, the Company would be paid only termination costs in accordance with the particular contract. Termination costs generally include unpaid costs incurred to date, earned fees and any additional costs directly allocable to the termination. The Company did not experience early termination of any material contracts during the three months ended October 31, 2015 or November 1, 2014.

Sale of Subsidiary

Sale of Subsidiary	3 Months Ended
	Oct. 31, 2015
Sale of Subsidiary [Abstract]
Sale of Subsidiary	15. Sale of Subsidiary In October 2015, EEI sold its interest in ECSI, LLC (“ECSI”), a majority-owned subsidiary based in Lexington, Kentucky, to ECSI’s minority shareholders for $0.3 million. EEI recognized a loss on valuation of its investment in ECSI of approximately $0.4 million in administrative and indirect operating expenses on the consolidated statements of operations during the fourth quarter of fiscal year 2015. The offsetting allowance for loss on valuation of investment in ECSI was recorded in other assets on the consolidated balance sheet at July 31, 2015. ECSI’s total assets were $1.1 million and $1.6 million at July 31, 2015 and 2014, respectively. EEI’s share of net income (loss) reported by ECSI was less than $0.1 million and $(0.3) million for the three months ended October 31, 2015 and the fiscal year ended July 31, 2015, respectively. Effective with consummation of the sale in October 2015, ECSI and its owners are no longer related parties to the Company or any of its consolidated subsidiaries.

Fair Value of Financial Instr24

Fair Value of Financial Instruments (Tables)	3 Months Ended
	Oct. 31, 2015
Fair Value of Financial Instruments [Abstract]
Assets Measured at Fair Value on a Recurring Basis	The fair value of the Company’s assets and liabilities that are measured at fair value on a recurring basis is summarized by level within the fair value hierarchy in the following table. Balance at October 31, 2015 Level 1 Level 2 Level 3 Total Assets: Investment securities available for sale $ 1,447,491 $ --- $ --- $ 1,447,491 Balance at July 31, 2015 Level 1 Level 2 Level 3 Total Assets: Investment securities available for sale $ 1,433,732 $ --- $ --- $ 1,433,732

Revenue and Contract Receivab25

Revenue and Contract Receivables, net (Tables)	3 Months Ended
	Oct. 31, 2015
Revenue and Contract Receivables, net [Abstract]
Revenue Recognition	Revenue is recognized as follows: Contract Type Work Type Revenue Recognition Policy Time and materials Consulting As incurred at contract rates. Fixed price Consulting Percentage of completion, approximating the ratio of either total costs or Level of Effort (LOE) hours incurred to date to total estimated costs or LOE hours. Cost-plus Consulting Costs as incurred plus fees. Fees are recognized as revenue using percentage of completion determined by the percentage of LOE hours incurred to total LOE hours in the respective contracts.
Contract Receivables, Net	Contract receivables, net are summarized in the following table. Balance at October 31, 2015 July 31, 2015 Contract Receivables: Billed $ 21,186,191 $ 22,915,726 Unbilled 21,832,654 25,488,331 43,018,845 48,404,057 Allowance for doubtful accounts and contract adjustments (5,480,561 ) (5,537,901 ) Total contract receivables, net $ 37,538,284 $ 42,866,156
Contract Receivables and Allowance for Doubtful Accounts and Contract Adjustments by Geographical Areas	Significant concentrations of contract receivables and the allowance for doubtful accounts and contract adjustments are summarized in the following table. Balance at October 31, 2015 Balance at July 31, 2015 Region Contract Receivables Allowance for Doubtful Accounts and Contract Adjustments Contract Receivables Allowance for Doubtful Accounts and Contract Adjustments United States, Canada and South America $ 37,875,933 $ 579,108 $ 43,212,684 $ 626,210 Middle East and Africa 5,033,912 4,894,453 5,066,789 4,894,453 Asia 109,000 7,000 124,584 17,238 Totals $ 43,018,845 $ 5,480,561 $ 48,404,057 $ 5,537,901
Allowance for Doubtful Accounts and Contract Adjustments	Activity within the allowance for doubtful accounts and contract adjustments is summarized in the following table. Three Months Ended October 31, 2015 November 1, 2014 Balance at beginning of period $ 5,537,901 $ 6,126,854 Net increase (decrease) due to adjustments in the allowance for: Contract adjustments (1) (28,580 ) 300,016 Doubtful accounts (2) (28,760 ) (31,813 ) Balance at end of period $ 5,480,561 $ 6,395,057 (1) Increases (decreases) to the allowance for contract adjustments on the condensed consolidated balance sheets are also recorded as (decreases) increases to revenue on the condensed consolidated statements of operations. (2) Increases (decreases) to the allowance for doubtful accounts on the condensed consolidated balance sheets are also recorded as increases (decreases) to administrative and other indirect operating expenses on the condensed consolidated statements of operations.

Lines of Credit (Tables)

Lines of Credit (Tables)	3 Months Ended
	Oct. 31, 2015
Lines of Credit [Abstract]
Unsecured Lines of Credit	Unsecured lines of credit are summarized in the following table. Balance at October 31, 2015 July 31, 2015 Outstanding cash draws, recorded as lines of credit on the accompanying condensed consolidated balance sheets $ 285,043 $ 672,272 Outstanding letters of credit to support operations 1,356,441 1,144,031 Total amounts used under lines of credit 1,641,484 1,816,303 Remaining amounts available under lines of credit 34,667,516 30,992,697 Total approved unsecured lines of credit $ 36,309,000 $ 32,809,000

Debt and Capital Lease Obliga27

Debt and Capital Lease Obligations (Tables)	3 Months Ended
	Oct. 31, 2015
Debt and Capital Lease Obligations [Abstract]
Debt Inclusive of Capital Lease Obligations	Debt and capital lease obligations are summarized in the following table. Balance at October 31, 2015 July 31, 2015 Various bank loans and advances (interest rates ranging from 3.25% to 12.00% at October 31, 2015) $ 364,852 $ 635,598 Capital lease obligations (interest rates ranging from 7.36% to 14.00% at October 31, 2015) 270,679 310,648 635,531 946,246 Current portion of long-term debt and capital lease obligations (286,805 ) (551,148 ) Long-term debt and capital lease obligations $ 348,726 $ 395,098
Aggregate Maturities of Long-term Debt and Capital Lease Obligations	The aggregate maturities of long-term debt and capital lease obligations as of October 31, 2015 are summarized in the following table. November 2015 – October 2016 $ 286,805 November 2016 – October 2017 204,020 November 2017 – October 2018 119,749 November 2018 – October 2019 10,695 November 2019 – October 2020 10,695 Thereafter 3,567 Total $ 635,531

Other Accrued Liabilities (Tabl

Other Accrued Liabilities (Tables)	3 Months Ended
	Oct. 31, 2015
Other Accrued Liabilities [Abstract]
Other Accrued Liabilities	Other accrued liabilities are summarized in the following table. Balance at October 31, 2015 July 31, 2015 Allowance for project disallowances $ 1,818,854 $ 2,242,813 Other 1,638,851 1,688,471 Total other accrued liabilities $ 3,457,705 $ 3,931,284
Allowance for Project Disallowances	Activity within the allowance for project disallowances is summarized in the following table. Three Months Ended October 31, 2015 November 1, 2014 Balance at beginning of period $ 2,242,813 $ 2,393,351 Reduction of settlement estimate recorded in prior periods (423,959 ) --- Balance at end of period $ 1,818,854 $ 2,393,351

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Oct. 31, 2015
Earnings Per Share [Abstract]
Computation of Earnings Per Share	The computation of earnings per share is included in the following table. Three Months Ended October 31, 2015 November 1, 2014 Net income attributable to Ecology and Environment, Inc. $ 664,093 $ 847,160 Dividends declared --- --- Balance at end of period $ 664,093 $ 847,160 Weighted-average common shares outstanding (basic and diluted) 4,288,404 4,288,371 Distributed earnings per share $ --- $ --- Undistributed earnings per share 0.15 0.20 Total earnings per share $ 0.15 $ 0.20

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Oct. 31, 2015
Segment Reporting [Abstract]
Segment Reporting	The Company reports segment information based on the geographic location of its customers (for revenues) and the location of its offices (for long-lived assets). Revenue and long-lived assets by business segment are summarized in the following tables. Three Months Ended October 31, 2015 November 1, 2014 Revenue, net by geographic location: United States $ 23,407,543 $ 21,558,855 Foreign countries (1) 6,624,555 11,631,796 (1) Significant foreign revenues included revenues in Peru ($3.0 million and $6.6 million for the three months ended October 31, 2015 and November 1, 2014, respectively), Brazil ($1.1 million and $2.7 million for the three months ended October 31, 2015 and November 1, 2014, respectively) and Chile ($1.8 million and $1.5 million for the three months ended October 31, 2015 and November 1, 2014, respectively). Balance at October 31, 2015 July 31, 2015 Long-Lived Assets by geographic location: United States $ 25,559,744 $ 25,294,053 Foreign countries 4,301,178 5,257,910

Organization and Basis of Pre31

Organization and Basis of Presentation (Details)	3 Months Ended
	Oct. 31, 2015SubsidiaryCountryDiscipline
Organization and Basis of Presentation [Abstract]
Number of wholly owned and majority owned operating subsidiaries | Subsidiary	18
Number of countries in which the company operates	11
Number of disciplines | Discipline	80
Minimum number of countries in which the company completed projects	120

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - Maximum [Member] - USD ($) $ in Millions	3 Months Ended
	Oct. 31, 2015	Jul. 31, 2015
Cash and Cash Equivalents [Line Items]
Maturity period considered for highly liquid instruments to be cash equivalents	3 months
Money Market Funds [Member]
Cash and Cash Equivalents [Line Items]
Short-term investments	$ 0.3	$ 0.1

Fair Value of Financial Instr33

Fair Value of Financial Instruments (Details) - USD ($)	3 Months Ended
	Oct. 31, 2015	Nov. 01, 2014	Jul. 31, 2015
Maximum [Member]
Assets [Abstract]
Gross unrealized gains	$ 100,000	$ 100,000
Recurring [Member]
Assets [Abstract]
Investment securities available for sale	1,447,491		$ 1,433,732
Recurring [Member] | Level 1 [Member]
Assets [Abstract]
Investment securities available for sale	1,447,491		1,433,732
Recurring [Member] | Level 2 [Member]
Assets [Abstract]
Investment securities available for sale	0		0
Recurring [Member] | Level 3 [Member]
Assets [Abstract]
Investment securities available for sale	$ 0		$ 0

Revenue and Contract Receivab34

Revenue and Contract Receivables, net (Details) - USD ($)		3 Months Ended
		Oct. 31, 2015	Nov. 01, 2014	Oct. 31, 2015	Jul. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Billed Contracts Receivable				$ 21,186,191	$ 22,915,726
Unbilled Contracts Receivable				21,832,654	25,488,331
Contracts Receivable, Gross				43,018,845	48,404,057
Allowance for doubtful accounts and contract adjustments		$ (5,480,561)	$ (6,126,854)	(5,480,561)	(5,537,901)
Total contract receivables, net				37,538,284	42,866,156
Contractual retainage balance included under billed contract receivable				$ 600,000	$ 500,000
Management anticipation for receivables collection		1 year
Contract receivables				12.00%	11.00%
Allowance for doubtful accounts receivables				89.00%	89.00%
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of period		$ 5,537,901	6,126,854
Net increase (decrease) due to adjustments in the allowance for contract adjustments	[1]	(28,580)	300,016
Net increase (decrease) due to adjustments in the allowance for doubtful accounts	[2]	(28,760)	(31,813)
Balance at end of period		5,480,561	$ 6,395,057
United States, Canada and South America [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contracts Receivable, Gross				$ 37,875,933	$ 43,212,684
Allowance for doubtful accounts and contract adjustments		626,210		579,108	626,210
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of period		(626,210)
Balance at end of period		(579,108)
Middle East and Africa [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contracts Receivable, Gross				5,033,912	5,066,789
Allowance for doubtful accounts and contract adjustments		4,894,453		4,894,453	4,894,453
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of period		(4,894,453)
Balance at end of period		(4,894,453)
Asia [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Contracts Receivable, Gross				109,000	124,584
Allowance for doubtful accounts and contract adjustments		17,238		7,000	$ 17,238
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of period		(17,238)
Balance at end of period		$ (7,000)
Brazil [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total contract receivables, net				$ 1,900,000
Management anticipation for receivables collection		1 year
[1]	Increases (decreases) to the allowance for contract adjustments on the condensed consolidated balance sheets are also recorded as (decreases) increases to revenue on the condensed consolidated statements of operations.
[2]	Increases (decreases) to the allowance for doubtful accounts on the condensed consolidated balance sheets are also recorded as increases (decreases) to administrative and other indirect operating expenses on the condensed consolidated statements of operations.

Lines of Credit (Details)

Lines of Credit (Details) - USD ($)	3 Months Ended
	Oct. 31, 2015	Jul. 31, 2015
Lines of Credit [Abstract]
Outstanding cash draws, recorded as lines of credit on the accompanying condensed consolidated balance sheets	$ 285,043	$ 672,272
Outstanding letters of credit to support operations	1,356,441	1,144,031
Total amounts used under lines of credit	1,641,484	1,816,303
Remaining amounts available under lines of credit	34,667,516	30,992,697
Total approved unsecured lines of credit	$ 36,309,000	$ 32,809,000
Interest rate, minimum	2.50%
Interest rate, maximum	15.60%

Debt and Capital Lease Obliga36

Debt and Capital Lease Obligations (Details) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2015	Jul. 31, 2014	Jul. 31, 2015
Debt Instrument [Line Items]
Total	$ 635,531		$ 946,246
Current portion of long-term debt and capital lease obligations	(286,805)		(551,148)
Long-term debt and capital lease obligations	$ 348,726		395,098
Interest rate, minimum	2.50%
Interest rate, maximum	15.60%
Long-term Debt, by Maturity [Abstract]
November 2015 - October 2016	$ 286,805
November 2016 - October 2017	204,020
November 2017 - October 2018	119,749
November 2018 - October 2019	10,695
November 2019 - October 2020	10,695
Thereafter	3,567
Total	635,531		946,246
Various Bank Loans and Advances [Member]
Debt Instrument [Line Items]
Total	$ 364,852		635,598
Interest rate, minimum	3.25%
Interest rate, maximum	12.00%
Long-term Debt, by Maturity [Abstract]
Total	$ 364,852		635,598
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Total	270,679		310,648
Interest rate, minimum		7.36%
Interest rate, maximum		14.00%
Long-term Debt, by Maturity [Abstract]
Total	$ 270,679		$ 310,648

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Oct. 31, 2015	Nov. 01, 2014
Income Taxes [Abstract]
Estimated effective tax rate	77.80%	42.10%
Deferred tax assets	$ 0.9
Valuation allowance	$ 0.9

Other Accrued Liabilities (Deta

Other Accrued Liabilities (Details) - USD ($)	3 Months Ended
	Oct. 31, 2015	Nov. 01, 2014	Oct. 31, 2015	Jul. 31, 2015
Other Accrued Liabilities [Abstract]
Allowance for project disallowances	$ 1,818,854	$ 2,393,351	$ 1,818,854	$ 2,242,813
Other			1,638,851	1,688,471
Total other accrued liabilities			$ 3,457,705	$ 3,931,284
Allowance for Project Disallowances [Roll Forward]
Balance at beginning of period	2,242,813	2,393,351
Reduction of settlement estimate recorded in prior periods	(423,959)	0
Balance at end of period	$ 1,818,854	$ 2,393,351

Stock Award Plan (Details)

Stock Award Plan (Details) $ in Millions	1 Months Ended		3 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)shares	Oct. 31, 2013USD ($)shares	Oct. 31, 2015USD ($)Director	Nov. 01, 2014USD ($)	Jul. 31, 2015USD ($)
Class of Stock [Line Items]
Term of the award plan			5 years
Excess tax benefits accumulated in Capital in Excess of Par Value			$ 0		$ 0.1
Maximum [Member]
Class of Stock [Line Items]
Compensation expense			0.1	$ 0.1
Unrecognized compensation expense			$ 0.1
Class A [Member]
Class of Stock [Line Items]
Shares awarded (in shares) | shares		16,387
Shares awarded, value		$ 0.2
Share-based award, vesting period			3 years
Class A [Member] | Directors Chairman [Member]
Class of Stock [Line Items]
Shares awarded (in shares) | shares	4,533
Number of directors | Director			3
Class A [Member] | Directors Chairman [Member] | Maximum [Member]
Class of Stock [Line Items]
Shares awarded, value	$ 0.1

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)	1 Months Ended		3 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Oct. 31, 2015	Nov. 01, 2014	Aug. 31, 2010
Cash Dividends [Abstract]
Cash dividends declared			$ 0	$ 0
Dividends paid	$ 1,000,000	$ 1,000,000
Class A [Member]
Class A and Class B common stock [Abstract]
Percentage equity holders entitled to elect Board of Directors			25.00%
Minimum percentage of the number of outstanding Class A shares to combined classes of shares			10.00%
Voting power of Class A common share holders to the Class B common share holders			0.1
Stock Repurchase [Abstract]
Number of shares authorized to be repurchased (in shares)			122,918		200,000
Remaining number of shares authorized to be repurchased (in shares)			77,082
Number of Class A share acquired (in shares)			0	0
Class B [Member]
Class A and Class B common stock [Abstract]
Number of Class B shares to be converted into Class A shares (in shares)			1

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended
	Oct. 31, 2015	Nov. 01, 2014
Earnings Per Share [Abstract]
Net income attributable to Ecology and Environment, Inc.	$ 664,093	$ 847,160
Dividends declared	0	0
Balance at end of period	$ 664,093	$ 847,160
Weighted-average common shares outstanding (basic and diluted) (in shares)	4,288,404	4,288,371
Distributed earnings per share (in dollars per share)	$ 0	$ 0
Undistributed earnings per share (in dollars per share)	0.15	0.20
Total earnings per share (in dollars per share)	$ 0.15	$ 0.20
Minimum percentage right of Class B common stock holders to elect Board of Directors	75.00%

Segment Reporting (Details)

Segment Reporting (Details) - Reportable Geographical Components [Member] - USD ($)		3 Months Ended
		Oct. 31, 2015	Nov. 01, 2014	Jul. 31, 2015
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		$ 23,407,543	$ 21,558,855
Long-Lived Assets		25,559,744		$ 25,294,053
Foreign Countries [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	[1]	6,624,555	11,631,796
Long-Lived Assets		4,301,178		$ 5,257,910
Peru [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		3,000,000	6,600,000
Brazil [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		1,100,000	2,700,000
Chile [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		$ 1,800,000	$ 1,500,000
[1]	Significant foreign revenues included revenues in Peru ($3.0 million and $6.6 million for the three months ended October 31, 2015 and November 1, 2014, respectively), Brazil ($1.1 million and $2.7 million for the three months ended October 31, 2015 and November 1, 2014, respectively) and Chile ($1.8 million and $1.5 million for the three months ended October 31, 2015 and November 1, 2014, respectively).

Commitments and Contingencies (

Commitments and Contingencies (Details) - Ecology and Environment do Brasil LTDA [Member] $ in Millions	3 Months Ended
	Oct. 31, 2015USD ($)Employee	Oct. 31, 2015BRL	Jul. 31, 2015USD ($)
Pending Litigation [Member]
Loss Contingencies [Line Items]
Loss contingency, estimate of possible loss	$ 0.2	BRL 520,000	$ 0.2
Number of employees individually served with notices of infraction	4
Settled Litigation [Member]
Loss Contingencies [Line Items]
Number of employees individually served with claim of violations dismissed	1
Number of employees that have fines assessed against them, which are being appealed	2
Number of employees individually awaiting agency determinations	1

Sale of Subsidiary (Details)

Sale of Subsidiary (Details) - USD ($)	3 Months Ended			12 Months Ended
	Oct. 31, 2015	Jul. 31, 2015	Nov. 01, 2014	Jul. 31, 2015	Jul. 31, 2014
Subsidiary, Sale of Stock [Line Items]
Net income (loss)	$ 664,093		$ 847,160
ECSI LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of ownership interest to minority shareholders	300,000
Recognized loss on valuation of investment		$ 400,000
Assets		$ 1,100,000		$ 1,100,000	$ 1,600,000
Net income (loss)				$ (300,000)
ECSI LLC [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Net income (loss)	$ 100,000