Ecology & Environment (EEI) 10-Q 17 Jun 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 27, 2019	May 31, 2019
Document Information [Line Items]
Entity Registrant Name	ECOLOGY & ENVIRONMENT INC
Entity Central Index Key	0000809933
Current Fiscal Year End Date	--07-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 27, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,114,400
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,200,735

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Apr. 27, 2019	Jul. 31, 2018
Current assets:
Cash and cash equivalents	$ 9,646	$ 13,496
Investment securities available for sale	1,545	1,497
Contract receivables, net	24,769	25,615
Income tax receivable	1,560	1,230
Other current assets	1,825	1,752
Total current assets	39,345	43,590
Property, buildings and equipment, net of accumulated depreciation of $16,967 and $16,799, respectively	3,397	3,870
Deferred income taxes	831	789
Equity method investment	2,005	2,058
Other assets	2,491	2,522
Total assets	48,069	52,829
Current liabilities:
Accounts payable	3,929	5,635
Lines of credit	620	0
Accrued payroll costs	5,097	6,066
Current portion of long-term debt and capital lease obligations	39	54
Customer deposits	2,818	3,191
Other accrued liabilities	1,561	1,382
Total current liabilities	14,064	16,328
Income taxes payable	0	0
Deferred income taxes	0	0
Long-term debt and capital lease obligations	23	54
Commitments and contingencies (Note 13)
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	17,662	17,558
Retained earnings	18,645	20,973
Accumulated other comprehensive loss	(1,879)	(1,885)
Treasury stock, at cost (Class A common: 78,590 shares and 15,789 shares, respectively; Class B common: 0 shares and 64,801 shares, respectively)	(884)	(907)
Total Ecology and Environment, Inc. shareholders' equity	33,588	35,783
Noncontrolling interests	394	664
Total shareholders' equity	33,982	36,447
Total liabilities and shareholders' equity	48,069	52,829
Class A [Member]
Shareholders' equity:
Common stock	32	30
Class B [Member]
Shareholders' equity:
Common stock	$ 12	$ 14

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Apr. 27, 2019	Jul. 31, 2018
Assets
Property, building and equipment, accumulated depreciation	$ 16,967	$ 16,799
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)	3,188,720	3,041,911
Treasury stock (in shares)	78,590	15,789
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)	1,205,005	1,351,814
Treasury stock (in shares)	0	64,801

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018
Condensed Consolidated Statements of Operations (Unaudited) [Abstract]
Gross revenue	$ 21,775	$ 20,677	$ 63,780	$ 68,071
Cost of professional services and other direct operating expenses	8,810	7,910	24,718	24,494
Subcontract costs	2,992	2,640	11,185	13,418
Selling, general and administrative expenses	10,504	9,949	29,156	29,213
Depreciation and amortization	243	282	784	801
(Loss) income from operations	(774)	(104)	(2,063)	145
Income from equity method investment	64	137	295	376
Net interest income (expense)	32	58	130	56
Net foreign exchange gain (loss)	(7)	11	2	(10)
Other income (expense)	(42)	25	(35)	37
(Loss) income before income tax provision	(727)	127	(1,671)	604
Income tax provision (benefit)	227	(38)	(292)	279
Net (loss) income	(954)	165	(1,379)	325
Net income attributable to noncontrolling interests	(76)	(96)	(80)	(187)
Net (loss) income attributable to Ecology and Environment Inc.	$ (1,030)	$ 69	$ (1,459)	$ 138
Net (loss) income per common share: basic and diluted (in dollars per share)	$ (0.24)	$ 0.02	$ (0.34)	$ 0.03
Weighted average common shares outstanding: basic and diluted (in shares)	4,315,135	4,301,604	4,314,742	4,301,604

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018
Condensed Consolidated Statements of Comprehensive Income (Unaudited) [Abstract]
Net (loss) income including noncontrolling interests	$ (954)	$ 165	$ (1,379)	$ 325
Foreign currency translation adjustments	11	(37)	(69)	0
Unrealized investment losses, net	0	(10)	0	(26)
Comprehensive (loss) income	(943)	118	(1,448)	299
Comprehensive (income) loss attributable to noncontrolling interests	(73)	(62)	(10)	(185)
Comprehensive (loss) income attributable to Ecology and Environment Inc.	$ (1,016)	$ 56	$ (1,458)	$ 114

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018
Cash flows from operating activities:
Net (loss) income	$ (1,379)	$ 325
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	784	801
Provision for deferred income taxes	(53)	(61)
Share based compensation expense	127	94
Gain on sale of assets and investment securities	(40)	(19)
Net recoveries of contract adjustments	(2)	(60)
Net bad debt recoveries	(96)	(63)
Changes in:
- contract receivables	795	7,773
- other current assets	(216)	72
- income tax receivable	(342)	266
- equity method investment	53	(376)
- other non-current assets	3	254
- accounts payable	(809)	(2,668)
- accrued payroll costs	(921)	(1,539)
- income taxes payable	0	286
- customer deposits	(331)	636
- other accrued liabilities	210	(295)
Net cash (used in) provided by operating activities	(2,217)	5,426
Cash flows from investing activities:
Purchase of property, building and equipment	(371)	(654)
Proceeds from sale of equipment	69	19
(Purchase) sale of investment securities	(24)	(23)
Net cash used in investing activities	(326)	(658)
Cash flows from financing activities:
Dividends paid	(1,726)	(1,721)
Repayment of debt	(43)	(373)
Net borrowings (repayments) under lines of credit	632	(356)
Distributions to noncontrolling interests	(177)	(322)
Net cash used in financing activities	(1,314)	(2,772)
Effect of exchange rate changes on cash and cash equivalents	(3)	(46)
Net (decrease) increase in cash, cash equivalents and restricted cash	(3,860)	1,950
Cash, cash equivalents and restricted cash at beginning of period	13,746	13,135
Cash, cash equivalents and restricted cash at end of period	9,886	15,085
Cash paid during the period for:
Interest	21	36
Income taxes	331	87
Supplemental disclosure of non-cash items:
Proceeds from capital lease obligations	$ 0	$ 59

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
	Apr. 27, 2019
Organization and Basis of Presentation [Abstract]
Organization and Basis of Presentation	1. Organization and Basis of Presentation Ecology and Environment Inc., (“EEI”) 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. During the nine months ended April 27, 2019, EEI and its subsidiaries (collectively, the “Company”) included six active wholly-owned and majority-owned operating subsidiaries located in four countries (the United States of America (the “U.S.”), Brazil, Peru, and Ecuador), and one majority-owned equity investment in Chile. During the three months ended April 26, 2019, the Company sold its majority interest in its subsidiary in Ecuador, which is not expected to have a material impact on its consolidated results of operations, financial position or cash flows for future reporting periods. The Company’s staff is comprised of individuals representing numerous scientific, engineering, health, and social disciplines working together in multidisciplinary teams to provide innovative environmental solutions. The majority of employees hold bachelor’s and/or advanced degrees in such areas as chemical, civil, mechanical, sanitary, soil, structural and transportation engineering, biology, geology, hydrogeology, ecology, urban and regional planning and oceanography. The Company’s client list includes governments, industries, multinational corporations, organizations, and private companies. The Company prepared the accompanying unaudited condensed consolidated financial statements pursuant to the rules and regulations of the U.S. 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. Although the Company believes that the disclosures are adequate to make the information presented not misleading, certain information and note 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, 2018 filed with the SEC (the “2018 Annual Report”). Other than new or revised accounting policies resulting from the adoption of new accounting pronouncements described in Note 3 of these condensed consolidated financial statements, the accounting policies followed by the Company for preparation of the consolidated financial statements included in the 2018 Annual Report were also followed for this quarterly report. The condensed consolidated results of operations for the three and nine months ended April 27, 2019 are not necessarily indicative of the results for any subsequent period or the entire fiscal year ending July 31, 2019.

Restatement of Unaudited Conden

Restatement of Unaudited Condensed Consolidated Financial Statements	9 Months Ended
	Apr. 27, 2019
Restatement of Unaudited Condensed Consolidated Financial Statements [Abstract]
Restatement of Unaudited Condensed Consolidated Financial Statements	2. Restatement of Unaudited Condensed Consolidated Financial Statements As previously disclosed in the Current Report on Form 8-K filed by the Company with the SEC on December 12, 2018, the Audit Committee of the Board of Directors (the “Audit Committee”) determined that the Company’s previously issued financial statements for quarterly periods prior to July 31, 2018 can no longer be relied upon due to errors related to accounting for EEI’s investment in Gestion Ambiental Consultores S.A. (“GAC”) since 1999. The financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended July 31, 2018 included a restated consolidated balance sheet at July 31, 2017, and restated consolidated statements of operations, comprehensive income, cash flows and shareholders’ equity for the fiscal years ended July 31, 2017 and 2016 (the “Restated Annual Financial Statements”). The Company’s Quarterly Reports on Forms 10-Q for the periods ended October 27, 2018 and January 26, 2019 included restated unaudited condensed consolidated statements of operations, comprehensive income and cash flows for the three months ended October 28, 2017 and the three and six months ended January 27, 2018 (the “Restated Unaudited Condensed Consolidated Financial Statements”). This Quarterly Report on Form 10-Q includes restated unaudited condensed consolidated statements of operations, comprehensive income and cash flows for the three and nine months ended April 28, 2018. Tables related to revenues, operating expenses and income taxes for the three and nine months ended April 28, 2018 included in Item 2 of this Quarterly Report on Form 10-Q have also been restated. The Company had previously included GAC’s financial statements in consolidated financial statements filed with the SEC prior to July 31, 2018. In December 2018, the Company determined that, although it had a majority ownership interest in GAC, it did not have a controlling interest in GAC’s operations due to lack of continuous control over the activities of GAC’s board of directors and senior management team. As a result, the Company’s net investment in GAC should have been accounted for using the equity method of accounting. Collectively, the adjustments necessary to deconsolidate GAC’s unaudited financial statements and correctly account for the Company’s investment in GAC under the equity method of accounting are referred to as the “GAC Deconsolidation Adjustments.” For the three months ended April 28, 2018, the GAC Deconsolidation Adjustments resulted in decreases of $2.8 million, $0.3 million and less than $0.1 million in consolidated gross revenue, income before income tax provision and net income attributable to EEI, respectively. For the nine months ended April 28, 2018, the GAC Deconsolidation Adjustments resulted in decreases of $8.1 million, $0.7 million and less than $0.1 million in consolidated gross revenue, income before income tax provision and net income attributable to EEI, respectively. In addition to the GAC Deconsolidation Adjustments, previously filed financial statements for the three and nine months ended April 28, 2018 were also adjusted to correct other errors in the financial statements and disclosures that were deemed to be immaterial on an individual basis and in the aggregate for those reporting periods (the “Out of Period Adjustments”). For the three months ended April 28, 2018, the Out of Period Adjustments resulted in decreases of $0.2 million, less than $0.1 million and $0.1 million of consolidated gross revenue, income before income tax provision and net income attributable to EEI, respectively. For the nine months ended April 28, 2018, the Out of Period Adjustments resulted in increases of $0.3 million, less than $0.1 million and $0.3 million of consolidated gross revenue, income before income tax provision and net income attributable to EEI, respectively. The “As Previously Reported” amounts in the tables below represent the amounts reported in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended April 28, 2018, filed with the SEC on June 12, 2018. Ecology and Environment Inc. Condensed Consolidated Statements of Operations (amounts in thousands, except share data) Three Months Ended April 28, 2018 As Previously Reported GAC Deconsolidation Adjustments Out of Period Adjustments Restated Gross revenue $ 23,728 $ (2,828 ) $ (223 ) $ 20,677 Direct cost of professional services and other direct operating expenses 8,793 (883 ) - 7,910 Subcontract costs 3,585 (733 ) (212 ) 2,640 Selling, general and administrative expenses 10,700 (751 ) - 9,949 Depreciation and amortization 291 (9 ) - 282 Income (loss) from operations 359 (452 ) (11 ) (104 ) Income from equity method investment - 137 - 137 Net interest income (expense) 52 6 - 58 Net foreign exchange (loss) gain 15 (4 ) - 11 Other income (expense) 24 1 - 25 Income (loss) before income tax provision 450 (312 ) (11 ) 127 Income tax provision 43 (121 ) 40 (38 ) Net (loss) income 407 (191 ) (51 ) 165 (Income) loss attributable to noncontrolling interests (243 ) 147 - (96 ) Net (loss) income attributable to Ecology and Environment Inc. $ 164 $ (44 ) $ (51 ) $ 69 Net (loss) income per common share: basic and diluted $ 0.04 $ 0.02 Weighted average common shares outatanding: basic and diluted 4,301,604 4,301,604 Nine Months Ended April 28, 2018 As Previously Reported GAC Deconsolidation Adjustments Out of Period Adjustments Restated Gross revenue $ 75,892 $ (8,093 ) $ 272 $ 68,071 Direct cost of professional services and other direct operating expenses 27,352 (2,858 ) - 24,494 Subcontract costs 15,082 (1,921 ) 257 13,418 Selling, general and administrative expenses 31,438 (2,225 ) - 29,213 Depreciation and amortization 827 (26 ) - 801 Income (loss) from operations 1,193 (1,063 ) 15 145 Income from equity method investment - 376 - 376 Net interest income (expense) 39 17 - 56 Net foreign exchange (loss) gain (12 ) 2 - (10 ) Other income (expense) 36 1 - 37 Income (loss) before income tax provision 1,256 (667 ) 15 604 Income tax provision 797 (280 ) (238 ) 279 Net (loss) income 459 (387 ) 253 325 (Income) loss attributable to noncontrolling interests (530 ) 342 1 (187 ) Net (loss) income attributable to Ecology and Environment Inc. $ (71 ) $ (45 ) $ 254 $ 138 Net (loss) income per common share: basic and diluted $ (0.02 ) $ 0.03 Weighted average common shares outatanding: basic and diluted 4,301,604 4,301,604 Ecology and Environment Inc. Condensed Consolidated Statements of Comprehensive Income (amounts in thousands) Three Months Ended April 28, 2018 As Previously Reported GAC Deconsolidation Adjustments Out of Period Adjustments Restated Net income including noncontrolling interests $ 407 $ (191 ) $ (51 ) $ 165 Foreign currency translation adjustments (1 ) (36 ) - (37 ) Unrealized investment (losses) gains, net (10 ) - - (10 ) Comprehensive income 396 (227 ) (51 ) 118 Comprehensive (income) loss attributable to noncontrolling interests (209 ) 147 - (62 ) Comprehensive income attributable to EEI $ 187 $ (80 ) $ (51 ) $ 56 Nine Months Ended April 28, 2018 As Previously Reported GAC Deconsolidation Adjustments Out of Period Adjustments Restated Net income including noncontrolling interests $ 459 $ (387 ) $ 253 $ 325 Foreign currency translation adjustments 194 (194 ) - - Unrealized investment (losses) gains, net (26 ) - - (26 ) Comprehensive income 627 (581 ) 253 299 Comprehensive (income) loss attributable to noncontrolling interests (603 ) 418 - (185 ) Comprehensive income attributable to EEI $ 24 $ (163 ) $ 253 $ 114 Ecology and Environment Inc. Condensed Consolidated Statement of Cash Flows (amounts in thousands) Nine Months Ended April 28, 2018 As Previously Reported Impact of GAC Deconsolidation Other Adjustments Restated Cash flows from operating activities: Net income $ 459 $ (387 ) $ 253 $ 325 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 827 (26 ) - 801 Provision for deferred income taxes 380 (599 ) 158 (61 ) Share based compensation expense - - 94 94 Gain on sale of assets and investment securities (19 ) - - (19 ) Net recoveries of contract adjustments (60 ) - - (60 ) Net bad debt recoveries (96 ) 33 - (63 ) Changes in: - contract receivables 8,063 175 (465 ) 7,773 - other current assets (46 ) (5 ) 123 72 - income tax receivable 275 387 (396 ) 266 - equity method investment - (376 ) - (376 ) - other non-current assets (54 ) 296 12 254 - accounts payable (2,784 ) (117 ) 233 (2,668 ) - accrued payroll costs (1,409 ) (130 ) - (1,539 ) - income taxes payable 285 1 - 286 - customer deposits 505 131 - 636 - other accrued liabilities (601 ) 306 - (295 ) Net cash provided by used in operating activities 5,725 (311 ) 12 5,426 Cash flows from investing activities: Purchase of property, building and equipment (702 ) 48 - (654 ) Proceeds from sale of building and equipment 19 - - 19 Purchase of investment securities (23 ) - - (23 ) Net cash used in investing activities (706 ) 48 - (658 ) Cash flows from financing activities: Dividends paid (1,721 ) - - (1,721 ) Repayment of debt (373 ) - - (373 ) Net borrowings (repayment) of lines of credit (577 ) 221 - (356 ) Distributions to noncontrolling interests (322 ) - - (322 ) Net cash used in financing activities (2,993 ) 221 - (2,772 ) Effect of exchange rate changes on cash and cash equivalents 38 (71 ) (13 ) (46 ) Net increase in cash, cash equivalents and restricted cash 2,064 (113 ) (1 ) 1,950 Cash, cash equivalents and restricted cash at beginning of period 13,343 (208 ) - 13,135 Cash, cash equivalents and restricted cash at end of period $ 15,407 $ (321 ) $ (1 ) $ 15,085

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Apr. 27, 2019
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	3. Recent Accounting Pronouncements The Financial Accounting Standards Board (“FASB”) establishes changes to U.S. GAAP in the form of accounting standards updates (“ASUs”) to the FASB Accounting Standards Codification (“ASC”). The Company considers the applicability and impact of all ASUs when they are issued by FASB. ASUs listed below were either adopted by the Company during its current fiscal year, or will be adopted as each ASU becomes effective during future reporting periods. ASUs not listed below were assessed to be not applicable to the Company’s operations or are expected to have minimal impact on the Company’s consolidated financial position or results of operations. Accounting Pronouncements Adopted During the Nine Months Ended April 27, 2019 In May 2014, FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). ASU 2014-09, as amended by subsequent ASUs that amended and clarified the guidance in ASU 2014-09, forms the basis for FASB ASC Topic 606 (“ASC Topic 606”), which superseded previous authoritative U.S. GAAP guidance regarding revenue recognition. The Company adopted ASC Topic 606 effective August 1, 2018. Refer to Note 7 of these condensed consolidated financial statements for additional disclosures regarding the Company’s adoption of ASC Topic 606. In January 2016, FASB issued ASU No. 2016-01, Financial Instruments – Overall (Subtopic 825-10) – Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). The amendments in ASU 2016-01 address certain aspects of recognition, measurement, presentation and disclosure of financial instruments. In February 2018, FASB issued ASU 2018-03, Technical Corrections and Improvements to Financial Instruments – Overall (Subtopic 825-10) – Recognition and Measurement of Financial Assets and Financial Liabilities, which clarified certain aspects of the guidance issued in ASU 2016-01. Under the new guidance, entities are no longer able to classify equity investments as either trading or available for sale (“AFS”), and may no longer recognize unrealized holding gains and losses in other comprehensive income on equity securities that were classified as AFS under previous U.S. GAAP. The Company adopted the applicable provisions of ASU 2016-01 effective August 1, 2018 by recording a cumulative effect adjustment of less than $0.1 million to beginning retained earnings and beginning accumulated other comprehensive income on the condensed consolidated balance sheets. The cumulative effect adjustment is also separately reported on the condensed consolidated statements of shareholders’ equity. In August 2016, FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). The amendments included in this update provide guidance regarding eight specific cash flow classification issues that are not specifically addressed in previous U.S. GAAP, only one of which was deemed applicable to the Company’s cash flow reporting. Issue 6 of ASU 2016-15 requires that reporting entities elect an accounting policy to classify distributions received from equity method investees using one of two possible approaches: • the “cumulative earnings approach,” under which, subject to certain limitations, distributions received from equity investees are considered returns on investment and classified as cash inflows from operating activities; or • the “nature of the distribution approach,” under which distributions received from equity investees should be classified on the basis of the nature of the activity or activities of the investee that generated the distribution as either a return on investment (classified as a cash inflow from operating activities) or a return of investment (classified as a cash inflow from investing activities). The Company adopted the provisions of ASU 2016-15 effective August 1, 2018 and elected the “cumulative earnings approach.” The Company received $0.2 million of dividends from its equity method investee during the nine months ended April 27, 2019 that are included in cash flows from operating activities. Accounting Pronouncements Not Yet Adopted as of April 27, 2019 In March 2016, FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”). The main difference between previous U.S. GAAP and ASU 2016-02, as amended by subsequent ASUs that amended and clarified the guidance in ASU 2016-02, is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous U.S. GAAP. ASU 2016-02 provides specific guidance for determining whether a contractual arrangement contains a lease, lease classification by lessees and lessors, initial and subsequent measurement of leases by lessees and lessors, sale and leaseback transactions, transition, and financial statement disclosures. ASU 2016-02 requires entities to use a modified retrospective approach to apply its guidance, and includes a number of optional practical expedients that entities may elect to apply. ASU 2016-02 will be effective for the Company beginning August 1, 2019. Management is currently assessing the provisions of ASU 2016-02. The Company anticipates that adoption of ASU 2016-02 will result in the addition of material right-of-use assets and lease liabilities to the Company’s consolidated balance sheet in addition to expanding required disclosures. Management has not yet estimated the impact of ASU 2016-02 on the Company’s consolidated statements of operations and cash flows. In June 2016, FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326) (“ASU 2016-13”). The amendments included in this update affect entities holding financial assets, including trade receivables and investment securities available for sale, that are not accounted for at fair value through net income. ASU 2016-13, as amended by subsequent updates that amended and clarified the guidance in ASU 2016-13, requires a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The amendments included in this update also provide guidance for measurement of expected credit losses and for presentation of increases or decreases of expected credit losses on the statement of operations. ASU No. 2016-13 will be effective for the Company beginning August 1, 2020. Early adoption is permitted for the Company beginning August 1, 2019. Management is currently assessing the provisions of ASU 2016-13 and has not yet estimated its impact on the Company’s consolidated financial statements. In January 2017, FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350) – Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). The amendments included in this update simplify the subsequent measurement of goodwill by revising the steps required during the registrant’s annual goodwill impairment test. This accounting standard update will be effective for the Company beginning August 1, 2021. Management is currently assessing the provisions of ASU 2017-04 and has not yet estimated its impact on the Company’s consolidated financial statements.

Significant Transactions During

Significant Transactions During the Three Months Ended April 27, 2019	9 Months Ended
	Apr. 27, 2019
Significant Transactions During the Three Months Ended April 27, 2019 [Abstract]
Significant Transactions During the Three Months Ended April 27, 2019	4. Significant Transactions During the Three Months Ended April 27, 2019 Staff Reduction Programs In December 2018, the Company began to notify employees of a voluntary retirement program. In February 2019, the Company began to notify affected employees of an involuntary separation program. These programs (collectively, the “Staff Reduction Programs”), which are being implemented in connection with a corporate restructuring plan within the Company’s U.S. operating segment, were substantially completed by April 27, 2019 and are expected to be completed by July 31, 2019. Company management anticipates that the combined effect of the Staff Reduction Programs and other expense reduction initiatives will result in annual pre-tax cost savings of greater than $6.0 million. During the three months ended April 27, 2019, the Company recorded and paid approximately $0.8 million of employee severance and termination expenses related to the Staff Reduction Programs, which was reported in selling, general and administrative expenses on the condensed consolidated statements of operations. The Company expects to record additional severance expense of approximately $0.1 million during the three months ended July 31, 2019 in connection with the Staff Reduction Programs. Expenses Associated with Restatements of Financial Statements As described above, the Company restated its audited consolidated financial statements for the fiscal years ended July 31, 2016 and 2017 and unaudited condensed consolidated financial statements for the quarters ended October 28, 2017, January 27, 2018 and April 28, 2018. Financial data included in tables and various accounting policies and commentaries included in the Company’s Restated 2019 Annual Report and Restated 2019 Quarterly Reports were also restated or otherwise revised. These restatements required extensive internal and external resources to complete, including significant incremental fees paid to the Company’s independent auditors, tax consultants and external legal counsel. The Company’s U.S. operating segment recorded incremental audit, tax and legal expenses of $0.9 million in selling, general and administrative expenses on the condensed consolidated statements of operations during the nine months ended April 27, 2019, $0.6 million of which was recorded during the three months ended April 27, 2019.

Cash, Cash Equivalents and Rest

Cash, Cash Equivalents and Restricted Cash	9 Months Ended
	Apr. 27, 2019
Cash, Cash Equivalents and Restricted Cash [Abstract]
Cash, Cash Equivalents and Restricted Cash	5. Cash, Cash Equivalents and Restricted Cash Cash, cash equivalents and restricted cash balances are summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Cash and cash equivalents $ 9,646 $ 13,496 Restricted cash included in other assets 240 250 Total cash, cash equivalents and restricted cash $ 9,886 $ 13,746 The Company considers all liquid instruments purchased with a maturity of three months or less to be cash equivalents. Money market funds of less than $0.1 million and $0.4 million were included in cash and cash equivalents at April 27, 2019 and July 31, 2018, respectively. Restricted cash included in other assets represents collateral for pending litigation matters in Brazil that are not expected to be resolved within one year from the balance sheet date.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Apr. 27, 2019
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	6. 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 Company classifies assets and liabilities within the fair value hierarchy 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 Company monitors the availability of observable market data 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 Company reports the transfer as of 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 nine months ended April 27, 2019 or the fiscal year ended July 31, 2018. The carrying amount of cash, cash equivalents and restricted cash approximated fair value at April 27, 2019 and July 31, 2018. These assets were classified as level 1 instruments at both dates. Investment securities available for sale of $1.5 million at April 27, 2019 and July 31, 2018 primarily included mutual funds invested in U.S. municipal bonds, which the Company may immediately redeem without prior notice. These mutual funds are valued at the net asset value (“NAV”) of shares held by the Company at period end as a practical expedient to estimate fair value. These mutual funds are deemed to be actively traded, are required to publish their daily NAV and are required to transact at that price. Prior to August 1, 2018, unrealized gains or losses related to investment securities available for sale were recorded in the consolidated balance sheets and statements of comprehensive income. Subsequent to adoption of ASU 2016-01 effective August 1, 2018 (refer to Note 3 of these condensed consolidated financial statements), unrealized gains or losses related to investment securities available for sale are recorded in the consolidated statements of operations. The cost basis of securities sold is based on the specific identification method. The Company did not record any sales of investment securities during the nine months ended April 27, 2019 and April 28, 2018. Long-term debt consists of bank loans and capitalized equipment leases. Lines of credit consist of borrowings for working capital requirements. Based on the relative immateriality of consolidated debt and line of credit borrowings, management believes that the carrying amount of these liabilities approximated fair value at April 27, 2019 and July 31, 2018. These liabilities were classified as level 2 instruments at both dates. There were no financial instruments classified as level 3 at April 27, 2019 and July 31, 2018.

Revenue and Contract Receivable

Revenue and Contract Receivables, net	9 Months Ended
	Apr. 27, 2019
Revenue and Contract Receivables, net [Abstract]
Revenue and Contract Receivables, net	7. Revenue and Contract Receivables, net Adoption of ASC Topic 606 The Company adopted ASC Topic 606 effective August 1, 2018. Gross revenue for reporting periods beginning after July 31, 2018 is recognized under ASC Topic 606. Gross revenue for previous reporting periods was recognized in accordance with historic accounting under U.S. GAAP, as summarized in revenue recognition policies included in the Company’s 2018 Annual Report. The Company adopted ASC Topic 606 using the modified retrospective method. As a practical expedient allowed under ASC Topic 606, the Company applied the new guidance only to contracts that were not completed as of the date of initial application. The Company did not record any cumulative effect adjustment to retained earnings as of August 1, 2018, and did not record any material adjustment to gross revenue for the three or nine months ended April 27, 2019 as a result of applying the guidance in ASC Topic 606. Revenue Recognition under ASC Topic 606 The Company recognizes substantially all of its revenue from the sale of labor hours under environmental consulting contracts. Revenue reflected in the Company’s consolidated statements of operations represents services rendered for which the Company maintains a primary contractual relationship with its customers. Included in revenue are certain services outside the Company’s normal operations that the Company has elected to subcontract to other contractors. In accordance with ASC Topic 606, the Company identifies a contract with a customer, identifies the performance obligations in the contract, determines the transaction price, allocates the transaction price to each performance obligation in the contract and recognizes revenue when (or as) the Company satisfies a performance obligation. The Company recognizes the vast majority of its contractual revenue over time, as services are rendered and performance obligations are satisfied, because of the continuous transfer of control to the customer, and because the Company generally maintains the right to remuneration for efforts already expended under its contracts even if a customer terminates the contract. The Company’s contracts with customers generally include payment terms that range from 30-90 days from the billing date. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account for revenue recognition. The Company allocates a contract’s transaction price to each distinct performance obligation and recognizes revenue when, or as, the performance obligation is satisfied. Predominantly, the Company’s contracts have a single performance obligation because the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts. The Company performs its consulting work under a mix of time and materials, fixed price and cost-plus contracts. The Company accounts for time and material contracts over the period of performance, predominately based on labor hours incurred. Under these types of contracts, there is no predetermined fee. Instead, the Company negotiates hourly billing rates and charges the clients based upon actual hours expended on a project. In addition, any direct project expenditures are passed through to the client and are typically reimbursed. Time and materials contracts may contain “not to exceed” provisions that effectively cap the amount of revenue that the Company can bill to the client. In order to record revenue that exceeds the billing cap, the Company must obtain approval from the client for expanded scope or increased pricing. The Company recognizes revenue under fixed price contracts using the proportional performance method, under which progress is determined based on the ratio of efforts expended to date in proportion to total efforts expected to be expended over the life of a contract. The proportional performance method requires the use of estimates and judgment regarding a project’s expected revenue and the extent of progress towards completion. The Company makes periodic estimates of progress towards project completion by analyzing efforts expended to date, plus an estimate of the amount of efforts to expend that we expect to incur until the completion of the project. Revenue is then calculated on a cumulative basis (project-to-date) as the proportion of efforts-expended. The revenue for the current period is calculated as cumulative revenue less project revenue already recognized. If an estimate of efforts expended 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. Cost-plus contracts provide for payment of allowable incurred costs, to the extent prescribed in the contract, plus fees that we record as revenue. These contracts establish an estimate of total cost and an invoicing ceiling that the contractor may not exceed without the approval of the client. Revenue earned from cost-plus contracts is recognized over the period of performance. Substantially all of the Company’s cost-plus contracts are with federal governmental agencies and, as such, are subject to audits after contract completion. Government audits have been completed and final rates have been negotiated through fiscal year 2014. The Company recorded an allowance for potential disallowances resulting from government audits of $0.7 million in other accrued liabilities at April 27, 2019 and July 31, 2018. Adjustments to allowances for project disallowances are recorded as adjustments to revenue when the amounts are estimable. Resolution of these amounts is dependent upon the results of government audits and other formal contract closeout procedures. Contract modifications are common in the performance the Company’s contracts, and typically result from changes in scope, specifications, design, performance, sites, or period of completion. In most cases, contract modifications are for services that are not distinct, and, therefore, are accounted for as part of the existing contract. Revenue is recognized on contract modifications when it is probable that the modification will be approved and the amount can be reasonably estimated. Cost of professional services and other direct operating expenses, which includes employee labor and fringe expenses and out of pocket expenses such as travel, meals and field supplies, represent Sales and cost of sales recognized by the Company’s South American operations exclude value added tax (VAT) assessments by governmental authorities, which the Company collects from its customers and remits to governmental authorities. The Company expenses all bid and proposal and other pre-contract costs as incurred. Contract Receivables, net and Contract Assets Contract receivables, net are summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Contract Receivables: Billed $ 12,616 $ 12,905 Unbilled 13,324 13,994 Total contract receivables 25,940 26,899 Allowance for doubtful accounts (1,171 ) (1,284 ) Contract receivables, net $ 24,769 $ 25,615 Billed contract receivables represent amounts billed to clients in accordance with contracted terms but not collected as of the end of the reporting period. Billed contract receivables may include: (i) amounts billed for revenue from efforts expended and fees earned in accordance with contractual terms; and (ii) progress billings in accordance with contractual terms that include revenue not yet earned as of the end of the reporting period. Billed contract receivables included contractual retainage balances of $0.8 million and $1.4 million at April 27, 2019 and July 31, 2018, respectively. Unbilled contract receivables, represent amounts billable to clients in accordance with contracted terms that have not been billed as of the end of the reporting period. Unbilled contract receivables that are not expected to be billed and collected within one year from the balance sheet date are reported in other assets on the condensed consolidated balance sheets. The Company reduces contract receivables by recording an The Company may record contract assets for the right to receive consideration from customers when that right is conditional based on future performance under a contract. Contract assets are transferred to billed contract receivables when the right to consideration becomes unconditional. The Company did not record any contract assets at April 27, 2019 or July 31, 2018. At April 27, 2019 and July 31, 2018, management identified $0.3 million and $0.5 million, respectively, of contract receivables, net of related allowance for doubtful accounts, which are not expected to be collected within one year. These receivable balances are included in other assets on the accompanying condensed consolidated balance sheets. Allowance for Doubtful Accounts Activity within the allowance for doubtful accounts is summarized in the following table. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) (in thousands) Balance at beginning of period $ 1,234 $ 1,902 $ 1,284 $ 2,044 Provision for doubtful accounts during the period 89 154 159 246 Write-offs and recoveries of allowance recorded in prior periods (152 ) (444 ) (272 ) (678 ) Balance at end of period $ 1,171 $ 1,612 $ 1,171 $ 1,612 Contract Receivable Concentrations Contract receivables and the allowance for doubtful accounts are summarized in the following table. April 27, 2019 July 31, 2018 Restated Total Billed and Unbilled Contract Receivables Allowance for Doubtful Accounts Total Billed and Unbilled Contract Receivables Allowance for Doubtful Accounts (in thousands) U.S. operations $ 20,340 $ 505 $ 21,580 $ 569 South American operations 5,600 666 5,319 715 Totals $ 25,940 $ 1,171 $ 26,899 $ 1,284 The allowance for doubtful accounts for the Company’s South American operations represented 12% of related contract receivables at April 27, 2019 compared to 2% for the Company’s U.S. operations. Unstable local economies that adversely impacted certain of our South American clients in recent years demonstrated signs of stabilizing during fiscal year 2018. Management continues to monitor trends and events that may adversely impact the realizability of recorded receivables from our South American clients. Disaggregation of Revenues The following table provides a summary of the Company’s gross revenue, disaggregated by operating segment and contract type. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) Gross revenue from time and materials contracts: U.S. operations $ 10,699 $ 10,038 $ 29,689 $ 28,826 South American operations - - - - Total gross revenue from time and materials contracts $ 10,699 $ 10,038 $ 29,689 $ 28,826 Gross revenue from fixed price contracts: U.S. operations $ 2,888 $ 3,248 $ 9,445 $ 10,336 South American operations 4,840 4,112 12,530 14,287 Total gross revenue from fixed price contracts $ 7,728 $ 7,360 $ 21,975 $ 24,623 Gross revenue from cost-plus contracts: U.S. operations $ 3,348 $ 3,279 $ 12,116 $ 14,622 South American operations - - - - Total gross revenue from cost-plus contracts $ 3,348 $ 3,279 $ 12,116 $ 14,622 Gross revenue from all contracts: U.S. operations $ 16,935 $ 16,565 $ 51,250 $ 53,784 South American operations 4,840 4,112 12,530 14,287 Consolidated gross revenue $ 21,775 $ 20,677 $ 63,780 $ 68,071 Customer Deposits Customer deposits of $2.8 million and $3.2 million at April 27, 2019 and July 31, 2018, respectively, represent cash advances received from customers for future services.

Variable Interest Entities and

Variable Interest Entities and Equity Method Investment	9 Months Ended
	Apr. 27, 2019
Variable Interest Entities and Equity Method Investment [Abstract]
Variable Interest Entities and Equity Method Investment	8. Variable Interest Entities and Equity Method Investment Variable Interest Entities (“VIE”) The Company’s majority owned subsidiaries are deemed to be VIEs when, on a stand-alone basis, they lack sufficient capital to finance the activities of the VIE. The Company consolidates investments in VIEs if the Company is the primary beneficiary of the VIE. The Company uses a qualitative approach to determine if the Company is the primary beneficiary of the VIE, which considers factors that indicate the Company has significant influence and control over the activities that most significantly impact the VIE’s economic performance. These factors include representation on the investee’s board of directors, management representation, authority to make decisions, substantive participating rights of the minority shareholders and ownership interest. As of April 27, 2019 and July 31, 2018, the Company consolidated one majority owned subsidiary that was deemed to be VIE. The financial position of this VIE as of April 27, 2019 and July 31, 2018 is summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Current assets $ 3,269 $ 2,359 Noncurrent assets 766 878 Total assets $ 4,035 $ 3,237 Current liabilities $ 5,753 $ 5,408 Noncurrent liabilities 16 32 Total liabilities 5,769 5,440 Total Ecology and Environment Inc. shareholder’s equity (688 ) (1,051 ) Noncontrolling interests shareholders’ equity (1,046 ) (1,152 ) Total shareholders’ equity (1,734 ) (2,203 ) Total liabilities and shareholders’ equity $ 4,035 $ 3,237 Total gross revenue of the consolidated VIE was $9.5 million and $8.1 million for the nine months ended April 27, 2019 and April 28, 2018, respectively. With the exception of restricted cash of $0.2 million and $0.3 million included in noncurrent assets at April 27, 2019 and July 31, 2018, respectively (refer to Note 5), all assets of the VIE were available for the general operations of the VIE. Equity Method Investment VIEs for which the Company is not the primary beneficiary, and other investee companies over which the Company does not influence or control the activities that most significantly impact the investee company’s economic performance, are not consolidated and are accounted for under the equity method of accounting. Under the equity method of accounting, an investee company’s accounts are not reflected within the Company’s consolidated balance sheets and statements of operations. The Company’s share of the earnings of the investee company is reported as earnings from equity method investment in the Company’s consolidated statements of operations. The Company’s carrying value in an equity method investee is reported as equity method investment on the Company’s consolidated balance sheets. The Company’s carrying value in an equity method investee is reduced by the Company’s share of dividends declared by an investee company. If the Company’s carrying value in an equity method investee company is reduced to zero, no further losses are recorded in the Company’s consolidated financial statements unless the Company guaranteed obligations of the investee company or has committed additional funding. When the investee company subsequently reports income, the Company will not record its share of such income until it equals the amount of its share of losses not previously recognized. The Company’s equity method investment in GAC had a carrying value of $2.0 million and $2.1 million at April 27, 2019 and July 31, 2018, respectively. In April 2019, GAC issued additional shares to two of its senior employees, which effectively reduced the Company’s ownership percentage to 52.48% as of April 27, 2019 from 55.10% at July 31, 2018. The equity method investment in GAC is included within the Company’s South American operating segment. Activity recorded for the Company’s equity method investment during the nine months ended April 27, 2019 and April 28, 2018 is summarized in the following table. Nine Months Ended April 27, 2019 April 28, 2018 (Restated) (in thousands) Equity investment carrying value at beginning of period $ 2,058 $ 1,464 GAC net income attributable to EEI 295 376 Dividends declared and paid during the period (348 ) --- Equity investment carrying value at end of period $ 2,005 $ 1,840 GAC’s financial position as of April 27, 2019 and July 31, 2018 is summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Current assets $ 5,495 $ 5,713 Noncurrent assets 1,032 501 Total assets $ 6,527 $ 6,214 Current liabilities $ 2,832 $ 2,620 Noncurrent liabilities 900 593 Total liabilities 3,732 3,213 Total Ecology and Environment Inc. shareholder’s equity 1,487 1,678 Minority interests shareholders’ equity 1,308 1,323 Total shareholders’ equity 2,795 3,001 Total liabilities and shareholders’ equity $ 6,527 $ 6,214 The results of GAC’s operations for the nine months ended April 27, 2019 and April 28, 2018 are summarized in the following table. Nine Months Ended April 27, 2019 April 28, 2018 (in thousands) Gross revenue $ 9,456 $ 8,095 Direct cost of services and subcontract costs 6,053 4,781 Income from operations 775 951 Net income 538 681 Net income attributable to EEI 295 376

Lines of Credit

Lines of Credit	9 Months Ended
	Apr. 27, 2019
Lines of Credit [Abstract]
Lines of Credit	9. Lines of Credit Unsecured lines of credit are summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Outstanding cash advances $ 620 $ --- Outstanding letters of credit 1,570 1,668 Total amounts used under lines of credit 2,190 1,668 Remaining amounts available under lines of credit 33,668 36,832 Total approved unsecured lines of credit $ 35,858 $ 38,500 The Company’s U.S. operations are supported by two line of credit arrangements: • $19.0 million available line of credit at April 27, 2019; no outstanding cash advances as of April 27, 2019 or July 31, 2018; letters of credit of less than $0.1 million were outstanding at April 27, 2019 and July 31, 2018; interest rate on cash advances is based on LIBOR plus 275 basis points; and • $13.5 million available line of credit at April 27, 2019; no outstanding cash advances as of April 27, 2019 or July 31, 2018; letters of credit of less than $0.1 million were outstanding at April 27, 2019 and July 31, 2018, respectively; interest rate on cash advances is based on LIBOR plus 200 basis points. The Company’s South American operations are supported by two line of credit arrangements: • $2.0 million available line of credit to support operations in Peru; no outstanding cash advances as of April 27, 2019 or July 31, 2018; letters of credit of $1.0 million were outstanding at April 27, 2019 and July 31, 2018, respectively; interest rate on cash advances is affirmed or negotiated annually; and • $1.4 million available line of credit to support operations in Brazil; $0.6 million of cash advances were outstanding as of April 27, 2019; $0.6 million of letters of credit were outstanding at April 27, 2019 and July 31, 2018; interest rate on cash advances is based on a Brazilian government economic index.

Income Taxes

Income Taxes	9 Months Ended
	Apr. 27, 2019
Income Taxes [Abstract]
Income Taxes	10. Income Taxes During interim reporting periods, the effective tax rate may be impacted by changes in the mix of forecasted pre-tax income or losses from the U.S. and foreign jurisdictions where the Company operates, by changes in tax rates within those jurisdictions, or by significant unusual or infrequent items that could change assumptions used in the calculation of the income tax provision. The estimated effective tax rate decreased to 17.5% for the nine months ended April 27, 2019 from 46.2% for the nine months ended April 28, 2018. Unfavorable permanent adjustments related to forecasted losses in the U.S. resulted in an effective tax rate that was lower than the statutory rate for the nine months ended April 27, 2019. The decrease in the estimated effective tax rate for the nine months ended April 27, 2019 resulted mainly from changes in the pre-tax earnings of the Company’s U.S. operations in the current fiscal year and from the impact of changes in U.S. corporate income tax regulations included in the Tax Cuts and Jobs Act enacted in December 2017, which included: • A reduction in the U.S. statutory corporate income tax rate to 21% for the nine months ended April 27, 2019, compared with a blended rate of 26% for the nine months ended April 28, 2018. • Certain one-time tax items, including revaluation of deferred tax assets and liabilities and the effect of a new territorial tax system, that increased the Company’s federal income tax expense by a combined $0.4 million for the nine-months ended April 28, 2018. The Company did not record any similar or other unusual adjustments to federal income tax expense during the nine months ended April 27, 2019.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Apr. 27, 2019
Shareholders' Equity [Abstract]
Shareholders' Equity	11. Shareholders’ Equity The following tables provide reconciliations of changes in consolidated shareholders’ equity for the three months ended April 27, 2019 and April 28, 2018. Amounts for the three months ended April 28, 2018 have been restated for the GAC Deconsolidation Adjustments and Out of Period Adjustments described in Note 2. Three Months Ended April 27, 2019 Class A Common Stock Class B Common Stock Capital in Excess of Par Value Retained Earnings Accumulated Other Accumulated Income (Loss) Treasury Stock Noncontrolling Interests Balance at January 26, 2019 $ 31 $ 13 $ 17,629 $ 20,539 $ (1,893 ) $ (884 ) $ 484 Net (loss) income - - - (1,030 ) - - 76 Cash dividends declared ($0.20 per share) - - - (864 ) - - - Conversion of Class B common stock to Class A common stock 1 (1 ) - - - - - Foreign currency translation adjustment - - - - 14 - (3 ) Share-based compensation expense - - 33 - - - - Distributions to noncontrolling interests - - - - - - (61 ) Purchase of additional noncontrolling interests - - - - - - (102 ) Balance at April 27, 2019 $ 32 $ 12 $ 17,662 $ 18,645 $ (1,879 ) $ (884 ) $ 394 Three Months Ended April 28, 2018 Class A Common Stock Class B Common Stock Capital in Excess of Par Value Retained Earnings Accumulated Other Accumulated Income (Loss) Treasury Stock Noncontrolling Interests Balance at January 27, 2018 $ 30 $ 14 $ 17,641 $ 23,074 $ (1,806 ) $ (1,037 ) $ 878 Net income - - - 69 - - 96 Cash dividends declared ($0.20 per share) - - - (860 ) - - - Foreign currency translation adjustment - - - - (3 ) - (34 ) Conversion of Class B common stock to Class A common stock - - - - - - - Unrealized investment losses, net - - - - (10 ) - - Share-based compensation expense - - 24 - - - - Distributions to noncontrolling interests - - - - - - (129 ) Balance at April 28, 2018 (Restated) $ 30 $ 14 $ 17,665 $ 22,283 $ (1,819 ) $ (1,037 ) $ 811 The following tables provide reconciliations of changes in consolidated shareholders’ equity for the nine months ended April 27, 2019 and April 28, 2018. Amounts for the nine months ended April 28, 2018 have been restated for the GAC Deconsolidation Adjustments and Out of Period Adjustments described in Note 2. Nine Months Ended April 27, 2019 Class A Common Stock Class B Common Stock Capital in Excess of Par Value Retained Earnings Accumulated Other Accumulated Income (Loss) Treasury Stock Noncontrolling Interests Balance at July 31, 2018 $ 30 $ 14 $ 17,558 $ 20,973 $ (1,885 ) $ (907 ) $ 664 Cumulative effect of adoption of ASU 2016-01 - - - (5 ) 5 - - Balance at July 31, 2018 (Adjusted) 30 14 17,558 20,968 (1,880 ) (907 ) 664 Net (loss) income - - - (1,459 ) - - 80 Cash dividends declared ($0.20 per share) - - - (864 ) - - - Foreign currency translation adjustment - - - - 1 - (70 ) Conversion of Class B common stock to Class A common stock 2 (2 ) - - - - - Issuance of stock under stock award plan - - 4 - - 23 - Share-based compensation expense - - 100 - - - - Distributions to noncontrolling interests - - - - - - (177 ) Purchase of additional noncontrolling interests - - - - - - (103 ) Balance at April 27, 2019 $ 32 $ 12 $ 17,662 $ 18,645 $ (1,879 ) $ (884 ) $ 394 Nine Months Ended April 28, 2018 Class A Common Stock Class B Common Stock Capital in Excess of Par Value Retained Earnings Accumulated Other Accumulated Income (Loss) Treasury Stock Noncontrolling Interests Balance at July 31, 2017 $ 30 $ 14 $ 17,570 $ 23,005 $ (1,795 ) $ (1,037 ) $ 947 Net income - - - 138 - - 187 Cash dividends declared ($0.20 per share) - - - (860 ) - - - Foreign currency translation adjustment - - - - 2 - (2 ) Conversion of Class B common stock to Class A common stock - - - - - - - Unrealized investment losses, net - - - - (26 ) - - Share-based compensation expense - - 95 - - - - Distributions to noncontrolling interests - - - - - - (321 ) Balance at April 28, 2018 (Restated) $ 30 $ 14 $ 17,665 $ 22,283 $ (1,819 ) $ (1,037 ) $ 811 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. During the nine months ended April 27, 2019, holders of 82,008 shares of Class B common stock converted their shares to Class A common stock and the Company converted 64,801 shares of Class B common stock held in treasury to 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 EEI’s 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 Cash Dividends The Company paid $1.7 million of cash dividends during the nine months ended April 27, 2019 and April 28, 2018, approximately half of which were declared and accrued in prior periods. Stock Repurchase Plan 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 , 2018, 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 or nine months ended . Noncontrolling Interests The Company discloses noncontrolling interests as a separate component of consolidated shareholders’ equity on the accompanying condensed consolidated balance sheets. Earnings and other comprehensive income (loss) are separately attributed to both the controlling and noncontrolling interests. The Company calculates earnings per share 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. The Company settles and records acquisitions of noncontrolling interests 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. As of July 31, 2018, the Company held an 87.88% ownership interest in Lowham-Walsh Engineering & Environmental Services, LLC (“Lowham”). In November 2018, the Company purchased all remaining noncontrolling interest in Lowham for less than $0.1 million, thereby increasing its ownership interest in Lowham to 100%. Accumulated Other Comprehensive Loss The components of accumulated other comprehensive loss are summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Unrealized net foreign currency translation losses $ (1,879 ) $ (1,880 ) Unrealized net investment (losses) gains on available for sale investments --- (5 ) Total accumulated other comprehensive loss $ (1,879 ) $ (1,885 )

Earnings Per Share

Earnings Per Share	9 Months Ended
	Apr. 27, 2019
Earnings Per Share [Abstract]
Earnings Per Share	12. Earnings Per Share The Company calculates basic and diluted earnings per share by dividing the net income attributable to EEI’s 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 two classes of stock 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 Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) (in thousands, except share and per share amounts) Net (loss) income attributable to Ecology and Environment Inc. $ (1,030 ) $ 69 $ (1,459 ) $ 138 Dividends declared (864 ) (860 ) (864 ) (860 ) Distributions in excess of earnings $ (1,894 ) $ (791 ) $ (2,323 ) $ (722 ) Weighted-average common shares outstanding - basic and diluted 4,315,135 4,301,604 4,314,742 4,301,604 Distributed earnings per share - basic and diluted $ 0.20 $ 0.20 $ 0.20 $ 0.20 Distributions in excess of earnings per share - basic and diluted (0.44 ) (0.18 ) (0.54 ) (0.17 ) Net (loss) income per common share - basic and diluted $ (0.24 ) $ 0.02 $ (0.34 ) $ 0.03

Segment Reporting

Segment Reporting	9 Months Ended
	Apr. 27, 2019
Segment Reporting [Abstract]
Segment Reporting	13. Segment Reporting Management generally assesses operating performance and makes strategic decisions based on the geographic regions in which the Company does business. The Company reports separate operating segment information for its U.S. and South American operations. Gross revenue, net income (loss) attributable to EEI and total assets by operating segment are summarized in the following tables. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) (in thousands) Gross revenue: U.S. operations $ 16,934 $ 16,566 $ 51,250 $ 53,784 South American operations 4,841 4,111 12,530 14,287 Total $ 21,775 $ 20,677 $ 63,780 $ 68,071 Gross revenue from U.S. federal government contracts was $3.2 million and $3.9 million for the three months ended April 27, 2019 and April 28, 2018, respectively, and $9.2 million and $11.9 million for the nine months ended April 27, 2019 and April 28, 2018, respectively. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) (in thousands) Net income (loss) attributable to EEI: U.S. operations (a) $ (1,136 ) $ (186 ) $ (1,538 ) $ (362 ) South American operations (b) 106 255 79 500 Total $ (1,030 ) $ 69 $ (1,459 ) $ 138 (a) Includes depreciation and amortization expense of $0.2 million for the three months ended April 27, 2019 and April 28, 2018, and $0.5 million for the nine months ended April 27, 2019 and April 28, 2018. (b) Includes depreciation and amortization expense of $0.1 million three months ended April 27, 2019 and April 28, 2018, and $0.3 million and $0.2 million for the nine months ended April 27, 2019 and April 28, 2018, respectively. April 27, 2019 July 31, 2018 (in thousands) Total assets: U.S. operations $ 39,664 $ 43,823 South American operations 8,405 9,006 Total $ 48,069 $ 52,829

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Apr. 27, 2019
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 Brazil”), a majority-owned consolidated subsidiary of EEI. The Notice of Infraction concerned the taking and collecting of wild animal specimens without authorization by the competent authority and imposed a fine of approximately 0.5 million Reais against E&E Brazil. The Institute also filed Notices of Infraction against four employees of E&E Brazil alleging the same claims and imposed fines against those individuals that, in the aggregate, were equal to the fine imposed against E&E Brazil. No claim has been made against EEI. E&E Brazil has filed court claims appealing the administrative decisions of the Institute for E&E Brazil’s 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 Brazil 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. The claim of violations against one of the four employees was dismissed. The remaining three employees have fines assessed against them that are being appealed through the federal courts. Violations against E&E Brazil are pending agency determination. At April 27, 2019, the Company recorded a reserve of approximately $0.4 million in other accrued liabilities related to these claims.

Restatement of Unaudited Cond_2

Restatement of Unaudited Condensed Consolidated Financial Statements (Tables)	9 Months Ended
	Apr. 27, 2019
Restatement of Unaudited Condensed Consolidated Financial Statements [Abstract]
Restatement of Unaudited Condensed Consolidated Financial Statements	The “As Previously Reported” amounts in the tables below represent the amounts reported in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended April 28, 2018, filed with the SEC on June 12, 2018. Ecology and Environment Inc. Condensed Consolidated Statements of Operations (amounts in thousands, except share data) Three Months Ended April 28, 2018 As Previously Reported GAC Deconsolidation Adjustments Out of Period Adjustments Restated Gross revenue $ 23,728 $ (2,828 ) $ (223 ) $ 20,677 Direct cost of professional services and other direct operating expenses 8,793 (883 ) - 7,910 Subcontract costs 3,585 (733 ) (212 ) 2,640 Selling, general and administrative expenses 10,700 (751 ) - 9,949 Depreciation and amortization 291 (9 ) - 282 Income (loss) from operations 359 (452 ) (11 ) (104 ) Income from equity method investment - 137 - 137 Net interest income (expense) 52 6 - 58 Net foreign exchange (loss) gain 15 (4 ) - 11 Other income (expense) 24 1 - 25 Income (loss) before income tax provision 450 (312 ) (11 ) 127 Income tax provision 43 (121 ) 40 (38 ) Net (loss) income 407 (191 ) (51 ) 165 (Income) loss attributable to noncontrolling interests (243 ) 147 - (96 ) Net (loss) income attributable to Ecology and Environment Inc. $ 164 $ (44 ) $ (51 ) $ 69 Net (loss) income per common share: basic and diluted $ 0.04 $ 0.02 Weighted average common shares outatanding: basic and diluted 4,301,604 4,301,604 Nine Months Ended April 28, 2018 As Previously Reported GAC Deconsolidation Adjustments Out of Period Adjustments Restated Gross revenue $ 75,892 $ (8,093 ) $ 272 $ 68,071 Direct cost of professional services and other direct operating expenses 27,352 (2,858 ) - 24,494 Subcontract costs 15,082 (1,921 ) 257 13,418 Selling, general and administrative expenses 31,438 (2,225 ) - 29,213 Depreciation and amortization 827 (26 ) - 801 Income (loss) from operations 1,193 (1,063 ) 15 145 Income from equity method investment - 376 - 376 Net interest income (expense) 39 17 - 56 Net foreign exchange (loss) gain (12 ) 2 - (10 ) Other income (expense) 36 1 - 37 Income (loss) before income tax provision 1,256 (667 ) 15 604 Income tax provision 797 (280 ) (238 ) 279 Net (loss) income 459 (387 ) 253 325 (Income) loss attributable to noncontrolling interests (530 ) 342 1 (187 ) Net (loss) income attributable to Ecology and Environment Inc. $ (71 ) $ (45 ) $ 254 $ 138 Net (loss) income per common share: basic and diluted $ (0.02 ) $ 0.03 Weighted average common shares outatanding: basic and diluted 4,301,604 4,301,604 Ecology and Environment Inc. Condensed Consolidated Statements of Comprehensive Income (amounts in thousands) Three Months Ended April 28, 2018 As Previously Reported GAC Deconsolidation Adjustments Out of Period Adjustments Restated Net income including noncontrolling interests $ 407 $ (191 ) $ (51 ) $ 165 Foreign currency translation adjustments (1 ) (36 ) - (37 ) Unrealized investment (losses) gains, net (10 ) - - (10 ) Comprehensive income 396 (227 ) (51 ) 118 Comprehensive (income) loss attributable to noncontrolling interests (209 ) 147 - (62 ) Comprehensive income attributable to EEI $ 187 $ (80 ) $ (51 ) $ 56 Nine Months Ended April 28, 2018 As Previously Reported GAC Deconsolidation Adjustments Out of Period Adjustments Restated Net income including noncontrolling interests $ 459 $ (387 ) $ 253 $ 325 Foreign currency translation adjustments 194 (194 ) - - Unrealized investment (losses) gains, net (26 ) - - (26 ) Comprehensive income 627 (581 ) 253 299 Comprehensive (income) loss attributable to noncontrolling interests (603 ) 418 - (185 ) Comprehensive income attributable to EEI $ 24 $ (163 ) $ 253 $ 114 Ecology and Environment Inc. Condensed Consolidated Statement of Cash Flows (amounts in thousands) Nine Months Ended April 28, 2018 As Previously Reported Impact of GAC Deconsolidation Other Adjustments Restated Cash flows from operating activities: Net income $ 459 $ (387 ) $ 253 $ 325 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 827 (26 ) - 801 Provision for deferred income taxes 380 (599 ) 158 (61 ) Share based compensation expense - - 94 94 Gain on sale of assets and investment securities (19 ) - - (19 ) Net recoveries of contract adjustments (60 ) - - (60 ) Net bad debt recoveries (96 ) 33 - (63 ) Changes in: - contract receivables 8,063 175 (465 ) 7,773 - other current assets (46 ) (5 ) 123 72 - income tax receivable 275 387 (396 ) 266 - equity method investment - (376 ) - (376 ) - other non-current assets (54 ) 296 12 254 - accounts payable (2,784 ) (117 ) 233 (2,668 ) - accrued payroll costs (1,409 ) (130 ) - (1,539 ) - income taxes payable 285 1 - 286 - customer deposits 505 131 - 636 - other accrued liabilities (601 ) 306 - (295 ) Net cash provided by used in operating activities 5,725 (311 ) 12 5,426 Cash flows from investing activities: Purchase of property, building and equipment (702 ) 48 - (654 ) Proceeds from sale of building and equipment 19 - - 19 Purchase of investment securities (23 ) - - (23 ) Net cash used in investing activities (706 ) 48 - (658 ) Cash flows from financing activities: Dividends paid (1,721 ) - - (1,721 ) Repayment of debt (373 ) - - (373 ) Net borrowings (repayment) of lines of credit (577 ) 221 - (356 ) Distributions to noncontrolling interests (322 ) - - (322 ) Net cash used in financing activities (2,993 ) 221 - (2,772 ) Effect of exchange rate changes on cash and cash equivalents 38 (71 ) (13 ) (46 ) Net increase in cash, cash equivalents and restricted cash 2,064 (113 ) (1 ) 1,950 Cash, cash equivalents and restricted cash at beginning of period 13,343 (208 ) - 13,135 Cash, cash equivalents and restricted cash at end of period $ 15,407 $ (321 ) $ (1 ) $ 15,085

Cash, Cash Equivalents and Re_2

Cash, Cash Equivalents and Restricted Cash (Tables)	9 Months Ended
	Apr. 27, 2019
Cash, Cash Equivalents and Restricted Cash [Abstract]
Cash, Cash Equivalents and Restricted Cash	Cash, cash equivalents and restricted cash balances are summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Cash and cash equivalents $ 9,646 $ 13,496 Restricted cash included in other assets 240 250 Total cash, cash equivalents and restricted cash $ 9,886 $ 13,746

Revenue and Contract Receivab_2

Revenue and Contract Receivables, net (Tables)	9 Months Ended
	Apr. 27, 2019
Revenue and Contract Receivables, net [Abstract]
Contract Receivables, Net	Contract receivables, net are summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Contract Receivables: Billed $ 12,616 $ 12,905 Unbilled 13,324 13,994 Total contract receivables 25,940 26,899 Allowance for doubtful accounts (1,171 ) (1,284 ) Contract receivables, net $ 24,769 $ 25,615
Allowance for Doubtful Accounts	Activity within the allowance for doubtful accounts is summarized in the following table. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) (in thousands) Balance at beginning of period $ 1,234 $ 1,902 $ 1,284 $ 2,044 Provision for doubtful accounts during the period 89 154 159 246 Write-offs and recoveries of allowance recorded in prior periods (152 ) (444 ) (272 ) (678 ) Balance at end of period $ 1,171 $ 1,612 $ 1,171 $ 1,612
Contract Receivables and Allowance for Doubtful Accounts by Geographical Areas	Contract receivables and the allowance for doubtful accounts are summarized in the following table. April 27, 2019 July 31, 2018 Restated Total Billed and Unbilled Contract Receivables Allowance for Doubtful Accounts Total Billed and Unbilled Contract Receivables Allowance for Doubtful Accounts (in thousands) U.S. operations $ 20,340 $ 505 $ 21,580 $ 569 South American operations 5,600 666 5,319 715 Totals $ 25,940 $ 1,171 $ 26,899 $ 1,284
Disaggregation of Revenues	The following table provides a summary of the Company’s gross revenue, disaggregated by operating segment and contract type. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) Gross revenue from time and materials contracts: U.S. operations $ 10,699 $ 10,038 $ 29,689 $ 28,826 South American operations - - - - Total gross revenue from time and materials contracts $ 10,699 $ 10,038 $ 29,689 $ 28,826 Gross revenue from fixed price contracts: U.S. operations $ 2,888 $ 3,248 $ 9,445 $ 10,336 South American operations 4,840 4,112 12,530 14,287 Total gross revenue from fixed price contracts $ 7,728 $ 7,360 $ 21,975 $ 24,623 Gross revenue from cost-plus contracts: U.S. operations $ 3,348 $ 3,279 $ 12,116 $ 14,622 South American operations - - - - Total gross revenue from cost-plus contracts $ 3,348 $ 3,279 $ 12,116 $ 14,622 Gross revenue from all contracts: U.S. operations $ 16,935 $ 16,565 $ 51,250 $ 53,784 South American operations 4,840 4,112 12,530 14,287 Consolidated gross revenue $ 21,775 $ 20,677 $ 63,780 $ 68,071

Variable Interest Entities an_2

Variable Interest Entities and Equity Method Investment (Tables)	9 Months Ended
	Apr. 27, 2019
Variable Interest Entities and Equity Method Investment [Abstract]
Financial Position of Variable Interest Entity	The financial position of this VIE as of April 27, 2019 and July 31, 2018 is summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Current assets $ 3,269 $ 2,359 Noncurrent assets 766 878 Total assets $ 4,035 $ 3,237 Current liabilities $ 5,753 $ 5,408 Noncurrent liabilities 16 32 Total liabilities 5,769 5,440 Total Ecology and Environment Inc. shareholder’s equity (688 ) (1,051 ) Noncontrolling interests shareholders’ equity (1,046 ) (1,152 ) Total shareholders’ equity (1,734 ) (2,203 ) Total liabilities and shareholders’ equity $ 4,035 $ 3,237
Activity Recorded for Equity Method Investment	Activity recorded for the Company’s equity method investment during the nine months ended April 27, 2019 and April 28, 2018 is summarized in the following table. Nine Months Ended April 27, 2019 April 28, 2018 (Restated) (in thousands) Equity investment carrying value at beginning of period $ 2,058 $ 1,464 GAC net income attributable to EEI 295 376 Dividends declared and paid during the period (348 ) --- Equity investment carrying value at end of period $ 2,005 $ 1,840 GAC’s financial position as of April 27, 2019 and July 31, 2018 is summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Current assets $ 5,495 $ 5,713 Noncurrent assets 1,032 501 Total assets $ 6,527 $ 6,214 Current liabilities $ 2,832 $ 2,620 Noncurrent liabilities 900 593 Total liabilities 3,732 3,213 Total Ecology and Environment Inc. shareholder’s equity 1,487 1,678 Minority interests shareholders’ equity 1,308 1,323 Total shareholders’ equity 2,795 3,001 Total liabilities and shareholders’ equity $ 6,527 $ 6,214 The results of GAC’s operations for the nine months ended April 27, 2019 and April 28, 2018 are summarized in the following table. Nine Months Ended April 27, 2019 April 28, 2018 (in thousands) Gross revenue $ 9,456 $ 8,095 Direct cost of services and subcontract costs 6,053 4,781 Income from operations 775 951 Net income 538 681 Net income attributable to EEI 295 376

Lines of Credit (Tables)

Lines of Credit (Tables)	9 Months Ended
	Apr. 27, 2019
Lines of Credit [Abstract]
Unsecured Lines of Credit	Unsecured lines of credit are summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Outstanding cash advances $ 620 $ --- Outstanding letters of credit 1,570 1,668 Total amounts used under lines of credit 2,190 1,668 Remaining amounts available under lines of credit 33,668 36,832 Total approved unsecured lines of credit $ 35,858 $ 38,500

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
	Apr. 27, 2019
Shareholders' Equity [Abstract]
Reconciliation of Changes in Consolidated Shareholders' Equity	The following tables provide reconciliations of changes in consolidated shareholders’ equity for the three months ended April 27, 2019 and April 28, 2018. Amounts for the three months ended April 28, 2018 have been restated for the GAC Deconsolidation Adjustments and Out of Period Adjustments described in Note 2. Three Months Ended April 27, 2019 Class A Common Stock Class B Common Stock Capital in Excess of Par Value Retained Earnings Accumulated Other Accumulated Income (Loss) Treasury Stock Noncontrolling Interests Balance at January 26, 2019 $ 31 $ 13 $ 17,629 $ 20,539 $ (1,893 ) $ (884 ) $ 484 Net (loss) income - - - (1,030 ) - - 76 Cash dividends declared ($0.20 per share) - - - (864 ) - - - Conversion of Class B common stock to Class A common stock 1 (1 ) - - - - - Foreign currency translation adjustment - - - - 14 - (3 ) Share-based compensation expense - - 33 - - - - Distributions to noncontrolling interests - - - - - - (61 ) Purchase of additional noncontrolling interests - - - - - - (102 ) Balance at April 27, 2019 $ 32 $ 12 $ 17,662 $ 18,645 $ (1,879 ) $ (884 ) $ 394 Three Months Ended April 28, 2018 Class A Common Stock Class B Common Stock Capital in Excess of Par Value Retained Earnings Accumulated Other Accumulated Income (Loss) Treasury Stock Noncontrolling Interests Balance at January 27, 2018 $ 30 $ 14 $ 17,641 $ 23,074 $ (1,806 ) $ (1,037 ) $ 878 Net income - - - 69 - - 96 Cash dividends declared ($0.20 per share) - - - (860 ) - - - Foreign currency translation adjustment - - - - (3 ) - (34 ) Conversion of Class B common stock to Class A common stock - - - - - - - Unrealized investment losses, net - - - - (10 ) - - Share-based compensation expense - - 24 - - - - Distributions to noncontrolling interests - - - - - - (129 ) Balance at April 28, 2018 (Restated) $ 30 $ 14 $ 17,665 $ 22,283 $ (1,819 ) $ (1,037 ) $ 811 The following tables provide reconciliations of changes in consolidated shareholders’ equity for the nine months ended April 27, 2019 and April 28, 2018. Amounts for the nine months ended April 28, 2018 have been restated for the GAC Deconsolidation Adjustments and Out of Period Adjustments described in Note 2. Nine Months Ended April 27, 2019 Class A Common Stock Class B Common Stock Capital in Excess of Par Value Retained Earnings Accumulated Other Accumulated Income (Loss) Treasury Stock Noncontrolling Interests Balance at July 31, 2018 $ 30 $ 14 $ 17,558 $ 20,973 $ (1,885 ) $ (907 ) $ 664 Cumulative effect of adoption of ASU 2016-01 - - - (5 ) 5 - - Balance at July 31, 2018 (Adjusted) 30 14 17,558 20,968 (1,880 ) (907 ) 664 Net (loss) income - - - (1,459 ) - - 80 Cash dividends declared ($0.20 per share) - - - (864 ) - - - Foreign currency translation adjustment - - - - 1 - (70 ) Conversion of Class B common stock to Class A common stock 2 (2 ) - - - - - Issuance of stock under stock award plan - - 4 - - 23 - Share-based compensation expense - - 100 - - - - Distributions to noncontrolling interests - - - - - - (177 ) Purchase of additional noncontrolling interests - - - - - - (103 ) Balance at April 27, 2019 $ 32 $ 12 $ 17,662 $ 18,645 $ (1,879 ) $ (884 ) $ 394 Nine Months Ended April 28, 2018 Class A Common Stock Class B Common Stock Capital in Excess of Par Value Retained Earnings Accumulated Other Accumulated Income (Loss) Treasury Stock Noncontrolling Interests Balance at July 31, 2017 $ 30 $ 14 $ 17,570 $ 23,005 $ (1,795 ) $ (1,037 ) $ 947 Net income - - - 138 - - 187 Cash dividends declared ($0.20 per share) - - - (860 ) - - - Foreign currency translation adjustment - - - - 2 - (2 ) Conversion of Class B common stock to Class A common stock - - - - - - - Unrealized investment losses, net - - - - (26 ) - - Share-based compensation expense - - 95 - - - - Distributions to noncontrolling interests - - - - - - (321 ) Balance at April 28, 2018 (Restated) $ 30 $ 14 $ 17,665 $ 22,283 $ (1,819 ) $ (1,037 ) $ 811
Accumulated Other Comprehensive Loss	The components of accumulated other comprehensive loss are summarized in the following table. April 27, 2019 July 31, 2018 (in thousands) Unrealized net foreign currency translation losses $ (1,879 ) $ (1,880 ) Unrealized net investment (losses) gains on available for sale investments --- (5 ) Total accumulated other comprehensive loss $ (1,879 ) $ (1,885 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Apr. 27, 2019
Earnings Per Share [Abstract]
Computation of Earnings Per Share	The computation of earnings per share is included in the following table. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) (in thousands, except share and per share amounts) Net (loss) income attributable to Ecology and Environment Inc. $ (1,030 ) $ 69 $ (1,459 ) $ 138 Dividends declared (864 ) (860 ) (864 ) (860 ) Distributions in excess of earnings $ (1,894 ) $ (791 ) $ (2,323 ) $ (722 ) Weighted-average common shares outstanding - basic and diluted 4,315,135 4,301,604 4,314,742 4,301,604 Distributed earnings per share - basic and diluted $ 0.20 $ 0.20 $ 0.20 $ 0.20 Distributions in excess of earnings per share - basic and diluted (0.44 ) (0.18 ) (0.54 ) (0.17 ) Net (loss) income per common share - basic and diluted $ (0.24 ) $ 0.02 $ (0.34 ) $ 0.03

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Apr. 27, 2019
Segment Reporting [Abstract]
Revenue from External Customers by Geographic Areas	Gross revenue, net income (loss) attributable to EEI and total assets by operating segment are summarized in the following tables. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) (in thousands) Gross revenue: U.S. operations $ 16,934 $ 16,566 $ 51,250 $ 53,784 South American operations 4,841 4,111 12,530 14,287 Total $ 21,775 $ 20,677 $ 63,780 $ 68,071 Gross revenue from U.S. federal government contracts was $3.2 million and $3.9 million for the three months ended April 27, 2019 and April 28, 2018, respectively, and $9.2 million and $11.9 million for the nine months ended April 27, 2019 and April 28, 2018, respectively. Three Months Ended Nine Months Ended April 27, 2019 April 28, 2018 (Restated) April 27, 2019 April 28, 2018 (Restated) (in thousands) Net income (loss) attributable to EEI: U.S. operations (a) $ (1,136 ) $ (186 ) $ (1,538 ) $ (362 ) South American operations (b) 106 255 79 500 Total $ (1,030 ) $ 69 $ (1,459 ) $ 138 (a) Includes depreciation and amortization expense of $0.2 million for the three months ended April 27, 2019 and April 28, 2018, and $0.5 million for the nine months ended April 27, 2019 and April 28, 2018. (b) Includes depreciation and amortization expense of $0.1 million three months ended April 27, 2019 and April 28, 2018, and $0.3 million and $0.2 million for the nine months ended April 27, 2019 and April 28, 2018, respectively.
Assets by Geographic Areas	April 27, 2019 July 31, 2018 (in thousands) Total assets: U.S. operations $ 39,664 $ 43,823 South American operations 8,405 9,006 Total $ 48,069 $ 52,829

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details)	Apr. 27, 2019SubsidiaryCountry
Organization and Basis of Presentation [Abstract]
Number of wholly owned and majority owned operating subsidiaries | Subsidiary	6
Number of countries in which the company operates | Country	4

Restatement of Unaudited Cond_3

Restatement of Unaudited Condensed Consolidated Financial Statements, Condensed Consolidated Statement of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018
Consolidated Statements of Operations [Abstract]
Gross revenue	$ 21,775	$ 20,677	$ 63,780	$ 68,071
Direct cost of professional services and other direct operating expenses	8,810	7,910	24,718	24,494
Subcontract costs	2,992	2,640	11,185	13,418
Selling, general and administrative expenses	10,504	9,949	29,156	29,213
Depreciation and amortization	243	282	784	801
(Loss) income from operations	(774)	(104)	(2,063)	145
Income from equity method investment	64	137	295	376
Net interest income (expense)	32	58	130	56
Net foreign exchange (loss) gain	(7)	11	2	(10)
Other income (expense)	(42)	25	(35)	37
(Loss) income before income tax provision	(727)	127	(1,671)	604
Income tax provision	227	(38)	(292)	279
Net (loss) income	(954)	165	(1,379)	325
(Income) loss attributable to noncontrolling interests	(76)	(96)	(80)	(187)
Net (loss) income attributable to Ecology and Environment Inc.	$ (1,030)	$ 69	$ (1,459)	$ 138
Net (loss) income per common share: basic and diluted (in dollars per share)	$ (0.24)	$ 0.02	$ (0.34)	$ 0.03
Weighted average common shares outstanding: basic and diluted (in shares)	4,315,135	4,301,604	4,314,742	4,301,604
As Previously Reported [Member]
Consolidated Statements of Operations [Abstract]
Gross revenue		$ 23,728		$ 75,892
Direct cost of professional services and other direct operating expenses		8,793		27,352
Subcontract costs		3,585		15,082
Selling, general and administrative expenses		10,700		31,438
Depreciation and amortization		291		827
(Loss) income from operations		359		1,193
Income from equity method investment		0		0
Net interest income (expense)		52		39
Net foreign exchange (loss) gain		15		(12)
Other income (expense)		24		36
(Loss) income before income tax provision		450		1,256
Income tax provision		43		797
Net (loss) income		407		459
(Income) loss attributable to noncontrolling interests		(243)		(530)
Net (loss) income attributable to Ecology and Environment Inc.		$ 164		$ (71)
Net (loss) income per common share: basic and diluted (in dollars per share)		$ 0.04		$ (0.02)
Weighted average common shares outstanding: basic and diluted (in shares)		4,301,604		4,301,604
GAC Deconsolidation Adjustments [Member]
Consolidated Statements of Operations [Abstract]
Gross revenue		$ (2,828)		$ (8,093)
Direct cost of professional services and other direct operating expenses		(883)		(2,858)
Subcontract costs		(733)		(1,921)
Selling, general and administrative expenses		(751)		(2,225)
Depreciation and amortization		(9)		(26)
(Loss) income from operations		(452)		(1,063)
Income from equity method investment		137		376
Net interest income (expense)		6		17
Net foreign exchange (loss) gain		(4)		2
Other income (expense)		1		1
(Loss) income before income tax provision		(312)		(667)
Income tax provision		(121)		(280)
Net (loss) income		(191)		(387)
(Income) loss attributable to noncontrolling interests		147		342
Net (loss) income attributable to Ecology and Environment Inc.		(44)		(45)
Out of Period Adjustments [Member]
Consolidated Statements of Operations [Abstract]
Gross revenue		(223)		272
Direct cost of professional services and other direct operating expenses		0		0
Subcontract costs		(212)		257
Selling, general and administrative expenses		0		0
Depreciation and amortization		0		0
(Loss) income from operations		(11)		15
Income from equity method investment		0		0
Net interest income (expense)		0		0
Net foreign exchange (loss) gain		0		0
Other income (expense)		0		0
(Loss) income before income tax provision		(11)		15
Income tax provision		40		(238)
Net (loss) income		(51)		253
(Income) loss attributable to noncontrolling interests		0		1
Net (loss) income attributable to Ecology and Environment Inc.		$ (51)		$ 254

Restatement of Unaudited Cond_4

Restatement of Unaudited Condensed Consolidated Financial Statements, Condensed Consolidated Statements of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018
Consolidated Statements of Comprehensive Income [Abstract]
Net (loss) income including noncontrolling interests	$ (954)	$ 165	$ (1,379)	$ 325
Foreign currency translation adjustments	11	(37)	(69)	0
Unrealized investment (losses) gains, net	0	(10)	0	(26)
Comprehensive (loss) income	(943)	118	(1,448)	299
Comprehensive (income) loss attributable to noncontrolling interests	(73)	(62)	(10)	(185)
Comprehensive (loss) income attributable to Ecology and Environment Inc.	$ (1,016)	56	$ (1,458)	114
As Previously Reported [Member]
Consolidated Statements of Comprehensive Income [Abstract]
Net (loss) income including noncontrolling interests		407		459
Foreign currency translation adjustments		(1)		194
Unrealized investment (losses) gains, net		(10)		(26)
Comprehensive (loss) income		396		627
Comprehensive (income) loss attributable to noncontrolling interests		(209)		(603)
Comprehensive (loss) income attributable to Ecology and Environment Inc.		187		24
GAC Deconsolidation Adjustments [Member]
Consolidated Statements of Comprehensive Income [Abstract]
Net (loss) income including noncontrolling interests		(191)		(387)
Foreign currency translation adjustments		(36)		(194)
Unrealized investment (losses) gains, net		0		0
Comprehensive (loss) income		(227)		(581)
Comprehensive (income) loss attributable to noncontrolling interests		147		418
Comprehensive (loss) income attributable to Ecology and Environment Inc.		(80)		(163)
Out of Period Adjustments [Member]
Consolidated Statements of Comprehensive Income [Abstract]
Net (loss) income including noncontrolling interests		(51)		253
Foreign currency translation adjustments		0		0
Unrealized investment (losses) gains, net		0		0
Comprehensive (loss) income		(51)		253
Comprehensive (income) loss attributable to noncontrolling interests		0		0
Comprehensive (loss) income attributable to Ecology and Environment Inc.		$ (51)		$ 253

Restatement of Unaudited Cond_5

Restatement of Unaudited Condensed Consolidated Financial Statements, Condensed Consolidated Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018
Cash flows from operating activities [Abstract]
Net income	$ (954)	$ 165	$ (1,379)	$ 325
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization	243	282	784	801
Provision for deferred income taxes			(53)	(61)
Share based compensation expense			127	94
Gain on sale of assets and investment securities			(40)	(19)
Net recoveries of contract adjustments				(60)
Net bad debt recoveries			(96)	(63)
Changes in [Abstract]
- contract receivables			795	7,773
- other current assets			(216)	72
- income tax receivable			(342)	266
- equity method investment			53	(376)
- other non-current assets			3	254
- accounts payable			(809)	(2,668)
- accrued payroll costs			(921)	(1,539)
- income taxes payable			0	286
- customer deposits			(331)	636
- other accrued liabilities			210	(295)
Net cash (used in) provided by operating activities			(2,217)	5,426
Cash flows from investing activities [Abstract]
Purchase of property, building and equipment			(371)	(654)
Proceeds from sale of building and equipment			69	19
Purchase of investment securities			(24)	(23)
Net cash used in investing activities			(326)	(658)
Cash flows from financing activities [Abstract]
Dividends paid			(1,726)	(1,721)
Repayment of debt			(43)	(373)
Net borrowings (repayment) of lines of credit			632	(356)
Distributions to noncontrolling interests			(177)	(322)
Net cash used in financing activities			(1,314)	(2,772)
Effect of exchange rate changes on cash and cash equivalents			(3)	(46)
Net increase in cash, cash equivalents and restricted cash			(3,860)	1,950
Cash, cash equivalents and restricted cash at beginning of period			13,746	13,135
Cash, cash equivalents and restricted cash at end of period	$ 9,886	15,085	$ 9,886	15,085
As Previously Reported [Member]
Cash flows from operating activities [Abstract]
Net income		407		459
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization		291		827
Provision for deferred income taxes				380
Share based compensation expense				0
Gain on sale of assets and investment securities				(19)
Net recoveries of contract adjustments				(60)
Net bad debt recoveries				(96)
Changes in [Abstract]
- contract receivables				8,063
- other current assets				(46)
- income tax receivable				275
- equity method investment				0
- other non-current assets				(54)
- accounts payable				(2,784)
- accrued payroll costs				(1,409)
- income taxes payable				285
- customer deposits				505
- other accrued liabilities				(601)
Net cash (used in) provided by operating activities				5,725
Cash flows from investing activities [Abstract]
Purchase of property, building and equipment				(702)
Proceeds from sale of building and equipment				19
Purchase of investment securities				(23)
Net cash used in investing activities				(706)
Cash flows from financing activities [Abstract]
Dividends paid				(1,721)
Repayment of debt				(373)
Net borrowings (repayment) of lines of credit				(577)
Distributions to noncontrolling interests				(322)
Net cash used in financing activities				(2,993)
Effect of exchange rate changes on cash and cash equivalents				38
Net increase in cash, cash equivalents and restricted cash				2,064
Cash, cash equivalents and restricted cash at beginning of period				13,343
Cash, cash equivalents and restricted cash at end of period		15,407		15,407
Impact of GAC Deconsolidation [Member]
Cash flows from operating activities [Abstract]
Net income		(191)		(387)
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization		(9)		(26)
Provision for deferred income taxes				(599)
Share based compensation expense				0
Gain on sale of assets and investment securities				0
Net recoveries of contract adjustments				0
Net bad debt recoveries				33
Changes in [Abstract]
- contract receivables				175
- other current assets				(5)
- income tax receivable				387
- equity method investment				(376)
- other non-current assets				296
- accounts payable				(117)
- accrued payroll costs				(130)
- income taxes payable				1
- customer deposits				131
- other accrued liabilities				306
Net cash (used in) provided by operating activities				(311)
Cash flows from investing activities [Abstract]
Purchase of property, building and equipment				48
Proceeds from sale of building and equipment				0
Purchase of investment securities				0
Net cash used in investing activities				48
Cash flows from financing activities [Abstract]
Dividends paid				0
Repayment of debt				0
Net borrowings (repayment) of lines of credit				221
Distributions to noncontrolling interests				0
Net cash used in financing activities				221
Effect of exchange rate changes on cash and cash equivalents				(71)
Net increase in cash, cash equivalents and restricted cash				(113)
Cash, cash equivalents and restricted cash at beginning of period				(208)
Cash, cash equivalents and restricted cash at end of period		(321)		(321)
Out of Period Adjustments [Member]
Cash flows from operating activities [Abstract]
Net income		(51)		253
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Depreciation and amortization		0		0
Provision for deferred income taxes				158
Share based compensation expense				94
Gain on sale of assets and investment securities				0
Net recoveries of contract adjustments				0
Net bad debt recoveries				0
Changes in [Abstract]
- contract receivables				(465)
- other current assets				123
- income tax receivable				(396)
- equity method investment				0
- other non-current assets				12
- accounts payable				233
- accrued payroll costs				0
- income taxes payable				0
- customer deposits				0
- other accrued liabilities				0
Net cash (used in) provided by operating activities				12
Cash flows from investing activities [Abstract]
Purchase of property, building and equipment				0
Proceeds from sale of building and equipment				0
Purchase of investment securities				0
Net cash used in investing activities				0
Cash flows from financing activities [Abstract]
Dividends paid				0
Repayment of debt				0
Net borrowings (repayment) of lines of credit				0
Distributions to noncontrolling interests				0
Net cash used in financing activities				0
Effect of exchange rate changes on cash and cash equivalents				(13)
Net increase in cash, cash equivalents and restricted cash				(1)
Cash, cash equivalents and restricted cash at beginning of period				0
Cash, cash equivalents and restricted cash at end of period		$ (1)		$ (1)

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	9 Months Ended
	Apr. 27, 2019	Jul. 31, 2018
Recent Accounting Pronouncements [Abstract]
Dividends from equity method investments	$ 200
ASU 2016-01 [Member] | Retained Earnings [Member]
Recent Accounting Pronouncements [Abstract]
Cumulative effect of adoption		$ (5)
ASU 2016-01 [Member] | Retained Earnings [Member] | Maximum [Member]
Recent Accounting Pronouncements [Abstract]
Cumulative effect of adoption	(100)
ASU 2016-01 [Member] | Accumulated Other Comprehensive Income [Member]
Recent Accounting Pronouncements [Abstract]
Cumulative effect of adoption		$ 5
ASU 2016-01 [Member] | Accumulated Other Comprehensive Income [Member] | Maximum [Member]
Recent Accounting Pronouncements [Abstract]
Cumulative effect of adoption	$ 100

Significant Transactions Duri_2

Significant Transactions During the Three Months Ended April 27, 2019 (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended	12 Months Ended
	Jul. 31, 2019	Apr. 27, 2019	Apr. 27, 2019	Jul. 31, 2019
Selling, General and Administrative Expenses [Member]
Staff Reduction Programs [Abstract]
Employee severance and termination costs		$ 0.8
Selling, General and Administrative Expenses [Member] | U.S. Operations [Member]
Expenses Associated with Restatements of Financial Statements [Abstract]
Incremental audit, tax and legal expenses		$ 0.6	$ 0.9
Forecast [Member]
Staff Reduction Programs [Abstract]
Expected savings due to staff reduction and expense reduction initiatives				$ 6
Employee severance and termination costs	$ 0.1

Cash, Cash Equivalents and Re_3

Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Apr. 27, 2019	Jul. 31, 2018	Apr. 28, 2018	Jul. 31, 2017
Cash, Cash Equivalents and Restricted Cash [Abstract]
Cash and cash equivalents	$ 9,646	$ 13,496
Restricted cash included in other assets	240	250
Total cash, cash equivalents and restricted cash	9,886	13,746	$ 15,085	$ 13,135
Money Market Funds [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Short-term investments	$ 100	$ 400

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Apr. 27, 2019	Jul. 31, 2018
Fair Value of Financial Instruments [Abstract]
Investment securities available for sale	$ 1,545	$ 1,497

Revenue and Contract Receivab_3

Revenue and Contract Receivables, net, Revenue Recognition (Details) - USD ($) $ in Millions	Apr. 27, 2019	Jul. 31, 2018
Revenue Recognition [Abstract]
Allowance for potential disallowances resulting from government audits	$ 0.7	$ 0.7

Revenue and Contract Receivab_4

Revenue and Contract Receivables, net, Summary of Contract Receivables, net (Details) - USD ($) $ in Thousands	Apr. 27, 2019	Jul. 31, 2018
Contract Receivables [Abstract]
Billed	$ 12,616	$ 12,905
Unbilled	13,324	13,994
Total contract receivables	25,940	26,899
Allowance for doubtful accounts	(1,171)	(1,284)
Contract receivables, net	24,769	25,615
Contractual retainage balance included under billed contract receivable	800	1,400
Contract receivables net, not expected to be collected within one year	$ 300	$ 500

Revenue and Contract Receivab_5

Revenue and Contract Receivables, net, Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of period	$ 1,234	$ 1,902	$ 1,284	$ 2,044
Provision for doubtful accounts during the period	89	154	159	246
Write-offs and recoveries of allowance recorded in prior periods	(152)	(444)	(272)	(678)
Balance at end of period	$ 1,171	$ 1,612	$ 1,171	$ 1,612

Revenue and Contract Receivab_6

Revenue and Contract Receivables, net, Contract Receivable Concentrations (Details) - USD ($) $ in Thousands	Apr. 27, 2019	Jul. 31, 2018
Contract Receivable Concentrations [Abstract]
Total billed and unbilled contract receivables	$ 25,940	$ 26,899
Allowance for doubtful accounts	1,171	1,284
U.S. Operations [Member]
Contract Receivable Concentrations [Abstract]
Total billed and unbilled contract receivables	20,340	21,580
Allowance for doubtful accounts	$ 505	569
Contract receivables	2.00%
South American Operations [Member]
Contract Receivable Concentrations [Abstract]
Total billed and unbilled contract receivables	$ 5,600	5,319
Allowance for doubtful accounts	$ 666	$ 715
Contract receivables	12.00%

Revenue and Contract Receivab_7

Revenue and Contract Receivables, net, Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018
Disaggregation of Revenue [Abstract]
Gross revenue	$ 21,775	$ 20,677	$ 63,780	$ 68,071
U.S. Operations [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	16,935	16,565	51,250	53,784
South American Operations [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	4,840	4,112	12,530	14,287
Time and Materials [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	10,699	10,038	29,689	28,826
Time and Materials [Member] | U.S. Operations [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	10,699	10,038	29,689	28,826
Time and Materials [Member] | South American Operations [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	0	0	0	0
Fixed Price [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	7,728	7,360	21,975	24,623
Fixed Price [Member] | U.S. Operations [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	2,888	3,248	9,445	10,336
Fixed Price [Member] | South American Operations [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	4,840	4,112	12,530	14,287
Cost-Plus [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	3,348	3,279	12,116	14,622
Cost-Plus [Member] | U.S. Operations [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	3,348	3,279	12,116	14,622
Cost-Plus [Member] | South American Operations [Member]
Disaggregation of Revenue [Abstract]
Gross revenue	$ 0	$ 0	$ 0	$ 0

Revenue and Contract Receivab_8

Revenue and Contract Receivables, net, Customer deposits (Details) - USD ($) $ in Thousands	Apr. 27, 2019	Jul. 31, 2018
Customer Deposits [Abstract]
Customer deposits	$ 2,818	$ 3,191

Variable Interest Entities an_3

Variable Interest Entities and Equity Method Investment, Variable Interest Entities (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019USD ($)Subsidiary	Apr. 28, 2018USD ($)	Apr. 27, 2019USD ($)Subsidiary	Apr. 28, 2018USD ($)	Jul. 31, 2018USD ($)Subsidiary
Variable Interest Entity [Abstract]
Current assets	$ 39,345		$ 39,345		$ 43,590
Total assets	48,069		48,069		52,829
Current liabilities	14,064		14,064		16,328
Total Ecology and Environment Inc. shareholder's equity	33,588		33,588		35,783
Noncontrolling interests shareholders' equity	394		394		664
Total shareholders' equity	33,982		33,982		36,447
Total liabilities and shareholders' equity	$ 48,069		$ 48,069		$ 52,829
Number of majority owned subsidiaries | Subsidiary	1		1		1
Total gross revenue of consolidated variable interest entities	$ 21,775	$ 20,677	$ 63,780	$ 68,071
Variable Interest Entity [Member]
Variable Interest Entity [Abstract]
Current assets	3,269		3,269		$ 2,359
Noncurrent assets	766		766		878
Total assets	4,035		4,035		3,237
Current liabilities	5,753		5,753		5,408
Noncurrent liabilities	16		16		32
Total liabilities	5,769		5,769		5,440
Total Ecology and Environment Inc. shareholder's equity	(688)		(688)		(1,051)
Noncontrolling interests shareholders' equity	(1,046)		(1,046)		(1,152)
Total shareholders' equity	(1,734)		(1,734)		(2,203)
Total liabilities and shareholders' equity	4,035		4,035		3,237
Total gross revenue of consolidated variable interest entities			9,500	$ 8,100
Restricted cash	$ 200		$ 200		$ 300

Variable Interest Entities an_4

Variable Interest Entities and Equity Method Investment, Equity Method Investment (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019USD ($)	Apr. 28, 2018USD ($)	Apr. 27, 2019USD ($)Employee	Apr. 28, 2018USD ($)	Jul. 31, 2018USD ($)
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]
Equity investment carrying value at beginning of period			$ 2,058
GAC net income attributable to EEI	$ 64	$ 137	295	$ 376
Equity investment carrying value at end of period	$ 2,005		$ 2,005
GAC [Member]
Equity Method Investment [Abstract]
Number of senior employees in which additional shares have been issued to | Employee			2
Ownership percentage	52.48%		52.48%		55.10%
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]
Equity investment carrying value at beginning of period			$ 2,058	1,464
GAC net income attributable to EEI			295	376
Dividends declared and paid during the period			(348)	0
Equity investment carrying value at end of period	$ 2,005	$ 1,840	2,005	1,840
Equity Method Investment, Summarized Financial Information [Abstract]
Current assets	5,495		5,495		$ 5,713
Noncurrent assets	1,032		1,032		501
Total assets	6,527		6,527		6,214
Current liabilities	2,832		2,832		2,620
Noncurrent liabilities	900		900		593
Total liabilities	3,732		3,732		3,213
Total Ecology and Environment Inc. shareholder's equity	1,487		1,487		1,678
Minority interests shareholders' equity	1,308		1,308		1,323
Total shareholders' equity	2,795		2,795		3,001
Total liabilities and shareholders' equity	$ 6,527		6,527		$ 6,214
Equity Method Investment, Summarized Financial Information, Income Statement [Abstract]
Gross revenue			9,456	8,095
Direct cost of services and subcontract costs			6,053	4,781
Income from operations			775	951
Net income			538	681
Net income attributable to EEI			$ 295	$ 376

Lines of Credit (Details)

Lines of Credit (Details) $ in Thousands	9 Months Ended
	Apr. 27, 2019USD ($)Arrangement	Jul. 31, 2018USD ($)
Unsecured lines of credit [Abstract]
Outstanding cash advances	$ 620	$ 0
Outstanding letters of credit	1,570	1,668
Total amounts used under lines of credit	2,190	1,668
Remaining amounts available under lines of credit	33,668	36,832
Total approved unsecured lines of credit	$ 35,858	38,500
U.S. [Member]
Unsecured lines of credit [Abstract]
Number of line of credit arrangements | Arrangement	2
U.S. [Member] | U.S. Operations Credit Arrangement One [Member]
Unsecured lines of credit [Abstract]
Outstanding cash advances	$ 0	0
Total amounts used under lines of credit	$ 19,000
U.S. [Member] | U.S. Operations Credit Arrangement One [Member] | LIBOR [Member]
Unsecured lines of credit [Abstract]
Basis spread on variable rate	2.75%
U.S. [Member] | U.S. Operations Credit Arrangement Two [Member]
Unsecured lines of credit [Abstract]
Outstanding cash advances	$ 0	0
Total amounts used under lines of credit	$ 13,500
U.S. [Member] | U.S. Operations Credit Arrangement Two [Member] | LIBOR [Member]
Unsecured lines of credit [Abstract]
Basis spread on variable rate	2.00%
South America [Member]
Unsecured lines of credit [Abstract]
Number of line of credit arrangements | Arrangement	2
South America [Member] | South American Operations Credit Arrangement One [Member]
Unsecured lines of credit [Abstract]
Outstanding cash advances	$ 0	0
Outstanding letters of credit	1,000	1,000
Total amounts used under lines of credit	2,000
South America [Member] | South American Operations Credit Arrangement Two [Member]
Unsecured lines of credit [Abstract]
Outstanding cash advances	600
Outstanding letters of credit	600	600
Total amounts used under lines of credit	1,400
Maximum [Member] | U.S. [Member] | U.S. Operations Credit Arrangement One [Member]
Unsecured lines of credit [Abstract]
Outstanding letters of credit	100	100
Maximum [Member] | U.S. [Member] | U.S. Operations Credit Arrangement Two [Member]
Unsecured lines of credit [Abstract]
Outstanding letters of credit	$ 100	$ 100

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018
Income Taxes [Abstract]
Estimated effective tax rate	17.50%	46.20%
Statutory federal tax rate	21.00%	26.00%
Federal income tax expense	$ 0	$ 0.4

Shareholders' Equity, Reconcili

Shareholders' Equity, Reconciliation of Changes in Shareholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018	Jul. 31, 2018
Shareholders' Equity [Abstract]
Cash dividends declared (in dollars per share)	$ 0.20	$ 0.20	$ 0.20	$ 0.20
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance			$ 36,447
Net (loss) income	$ (954)	$ 165	(1,379)	$ 325
Cash dividends declared	864	860	864	860
Foreign currency translation adjustments	11	(37)	(69)	0
Unrealized investment losses, net	0	(10)	0	(26)
Balance	33,982		33,982
Common Stock [Member] | Class A Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	31	30	30	30
Balance (Adjusted)			30
Net (loss) income	0	0	0	0
Cash dividends declared	0	0	0	0
Foreign currency translation adjustments	0	0	0	0
Conversion of Class B common stock to Class A common stock	1	0	2	0
Issuance of stock under stock award plan			0
Unrealized investment losses, net		0		0
Share-based compensation expense	0	0	0	0
Distributions to noncontrolling interests	0	0	0	0
Purchase of additional noncontrolling interests	0		0
Balance	32	30	32	30
Common Stock [Member] | Class A Common Stock [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption					$ 0
Common Stock [Member] | Class B Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	13	14	14	14
Balance (Adjusted)			14
Net (loss) income	0	0	0	0
Cash dividends declared	0	0	0	0
Foreign currency translation adjustments	0	0	0	0
Conversion of Class B common stock to Class A common stock	(1)	0	(2)	0
Issuance of stock under stock award plan			0
Unrealized investment losses, net		0		0
Share-based compensation expense	0	0	0	0
Distributions to noncontrolling interests	0	0	0	0
Purchase of additional noncontrolling interests	0		0
Balance	12	14	12	14
Common Stock [Member] | Class B Common Stock [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption					0
Capital in Excess of Par Value [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	17,629	17,641	17,558	17,570
Balance (Adjusted)			17,558
Net (loss) income	0	0	0	0
Cash dividends declared	0	0	0	0
Foreign currency translation adjustments	0	0	0	0
Conversion of Class B common stock to Class A common stock	0	0	0	0
Issuance of stock under stock award plan			4
Unrealized investment losses, net		0		0
Share-based compensation expense	33	24	100	95
Distributions to noncontrolling interests	0	0	0	0
Purchase of additional noncontrolling interests	0		0
Balance	17,662	17,665	17,662	17,665
Capital in Excess of Par Value [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption					0
Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	20,539	23,074	20,973	23,005
Balance (Adjusted)			20,968
Net (loss) income	(1,030)	69	(1,459)	138
Cash dividends declared	(864)	(860)	(864)	(860)
Foreign currency translation adjustments	0	0	0	0
Conversion of Class B common stock to Class A common stock	0	0	0	0
Issuance of stock under stock award plan			0
Unrealized investment losses, net		0		0
Share-based compensation expense	0	0	0	0
Distributions to noncontrolling interests	0	0	0	0
Purchase of additional noncontrolling interests	0		0
Balance	18,645	22,283	18,645	22,283
Retained Earnings [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption					(5)
Accumulated Other Comprehensive Income (Loss) [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	(1,893)	(1,806)	(1,885)	(1,795)
Balance (Adjusted)			(1,880)
Net (loss) income	0	0	0	0
Cash dividends declared	0	0	0	0
Foreign currency translation adjustments	14	(3)	1	2
Conversion of Class B common stock to Class A common stock	0	0	0	0
Issuance of stock under stock award plan			0
Unrealized investment losses, net		(10)		(26)
Share-based compensation expense	0	0	0	0
Distributions to noncontrolling interests	0	0	0	0
Purchase of additional noncontrolling interests	0		0
Balance	(1,879)	(1,819)	(1,879)	(1,819)
Accumulated Other Comprehensive Income (Loss) [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption					5
Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	(884)	(1,037)	(907)	(1,037)
Balance (Adjusted)			(907)
Net (loss) income	0	0	0	0
Cash dividends declared	0	0	0	0
Foreign currency translation adjustments	0	0	0	0
Conversion of Class B common stock to Class A common stock	0	0	0	0
Issuance of stock under stock award plan			23
Unrealized investment losses, net		0		0
Share-based compensation expense	0	0	0	0
Distributions to noncontrolling interests	0	0	0	0
Purchase of additional noncontrolling interests	0		0
Balance	(884)	(1,037)	(884)	(1,037)
Treasury Stock [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption					0
Noncontrolling Interests [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	484	878	664	947
Balance (Adjusted)			664
Net (loss) income	76	96	80	187
Cash dividends declared	0	0	0	0
Foreign currency translation adjustments	(3)	(34)	(70)	(2)
Conversion of Class B common stock to Class A common stock	0	0	0	0
Issuance of stock under stock award plan			0
Unrealized investment losses, net		0		0
Share-based compensation expense	0	0	0	0
Distributions to noncontrolling interests	(61)	(129)	(177)	(321)
Purchase of additional noncontrolling interests	(102)		(103)
Balance	$ 394	$ 811	$ 394	$ 811
Noncontrolling Interests [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption					$ 0

Shareholders' Equity (Details)

Shareholders' Equity (Details) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Nov. 30, 2018USD ($)	Apr. 27, 2019USD ($)shares	Apr. 28, 2018shares	Apr. 27, 2019USD ($)shares	Apr. 28, 2018USD ($)shares	Jul. 31, 2018USD ($)	Aug. 31, 2010shares
Class A and Class B common stock [Abstract]
Conversion of Class B common stock to Class A common stock (in shares) | shares				82,008
Conversion of Class B common stock held in treasury stock to Class A common stock (in shares) | shares				64,801
Cash Dividends [Abstract]
Cash dividends paid | $				$ 1,700	$ 1,700
Accumulated Other Comprehensive Loss [Abstract]
Unrealized net foreign currency translation losses | $		$ (1,879)		(1,879)		$ (1,880)
Unrealized net investment (losses) gains on available for sale investments | $		0		0		(5)
Total accumulated other comprehensive loss | $		(1,879)		(1,879)		$ (1,885)
Noncontrolling Interest [Member]
Noncontrolling Interest Items [Abstract]
Purchase of noncontrolling interest | $		$ 102		$ 103
Noncontrolling Interest [Member] | Lowham [Member]
Noncontrolling Interest Items [Abstract]
Ownership percentage	100.00%					87.88%
Noncontrolling Interest [Member] | Lowham [Member] | Maximum [Member]
Noncontrolling Interest Items [Abstract]
Purchase of noncontrolling interest | $	$ 100
Class A Common Stock [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
Number of Class B shares to be converted into Class A shares (in shares) | shares				1
Stock Repurchase Plan [Abstract]
Number of shares authorized to be repurchased (in shares) | shares			122,918		122,918		200,000
Remaining number of shares authorized to be repurchased (in shares) | shares			77,082		77,082
Number of share acquired (in shares) | shares		0	0	0	0

Earnings Per Share (Details)

Earnings Per Share (Details) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Apr. 27, 2019USD ($)Class$ / sharesshares	Apr. 28, 2018USD ($)$ / sharesshares	Apr. 27, 2019USD ($)Class$ / sharesshares	Apr. 28, 2018USD ($)$ / sharesshares
Earnings Per Share [Abstract]
Minimum percentage right of Class B common stock holders to elect Board of Directors			75.00%
Number of classes of common stock | Class	2		2
Net (loss) income attributable to Ecology and Environment Inc. | $	$ (1,030)	$ 69	$ (1,459)	$ 138
Dividends declared | $	(864)	(860)	(864)	(860)
Distributions in excess of earnings | $	$ (1,894)	$ (791)	$ (2,323)	$ (722)
Weighted-average common shares outstanding - basic and diluted (in shares) | shares	4,315,135	4,301,604	4,314,742	4,301,604
Distributed earnings per share - basic and diluted (in dollars per share) | $ / shares	$ 0.20	$ 0.20	$ 0.20	$ 0.20
Distributions in excess of earnings per share - basic and diluted (in dollars per share) | $ / shares	(0.44)	(0.18)	(0.54)	(0.17)
Net (loss) income per common share - basic and diluted (in dollars per share) | $ / shares	$ (0.24)	$ 0.02	$ (0.34)	$ 0.03

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Apr. 27, 2019	Apr. 28, 2018	Apr. 27, 2019	Apr. 28, 2018	Jul. 31, 2018
Segment Reporting Information [Abstract]
Gross revenue		$ 21,775	$ 20,677	$ 63,780	$ 68,071
Net income (loss) attributable to EEI		(1,030)	69	(1,459)	138
Depreciation and amortization expense		243	282	784	801
Total assets		48,069		48,069		$ 52,829
U.S. Operations [Member]
Segment Reporting Information [Abstract]
Gross revenue		16,934	16,566	51,250	53,784
Net income (loss) attributable to EEI	[1]	(1,136)	(186)	(1,538)	(362)
Depreciation and amortization expense		200	200	500	500
Total assets		39,664		39,664		43,823
U.S. Operations [Member] | Government Contracts [Member]
Segment Reporting Information [Abstract]
Gross revenue		3,200	3,900	9,200	11,900
South American Operations [Member]
Segment Reporting Information [Abstract]
Gross revenue		4,841	4,111	12,530	14,287
Net income (loss) attributable to EEI	[2]	106	255	79	500
Depreciation and amortization expense		100	$ 100	300	$ 200
Total assets		$ 8,405		$ 8,405		$ 9,006
[1]	Includes depreciation and amortization expense of $0.2 million for the three months ended April 27, 2019 and April 28, 2018, and $0.5 million for the nine months ended April 27, 2019 and April 28, 2018.
[2]	Includes depreciation and amortization expense of $0.1 million three months ended April 27, 2019 and April 28, 2018, and $0.3 million and $0.2 million for the nine months ended April 27, 2019 and April 28, 2018, respectively.

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands, R$ in Millions	9 Months Ended
	Apr. 27, 2019USD ($)Employee	Apr. 27, 2019BRL (R$)	Jul. 31, 2018USD ($)
Loss Contingencies [Abstract]
Other accrued liabilities | $	$ 1,561		$ 1,382
Pending Litigation [Member] | Ecology and Environment do Brasil LTDA [Member]
Loss Contingencies [Abstract]
Loss contingency, estimate of possible loss | R$		R$ 0.5
Number of employees individually served with notices of infraction	4
Settled Litigation [Member] | Ecology and Environment do Brasil LTDA [Member]
Loss Contingencies [Abstract]
Number of employees individually served with claim of violations dismissed	1
Number of employees that have fines assessed against them, which are being appealed	3
Other accrued liabilities | $	$ 400