Ecology & Environment (EEI) 10-Q 17 Dec 19 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Nov. 02, 2019	Nov. 30, 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
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Nov. 2, 2019
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Address, State or Province	NY
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,138,323
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,191,678

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Nov. 02, 2019	Jul. 31, 2019
Current assets:
Cash and cash equivalents	$ 10,022	$ 13,344
Investment securities available for sale	1,582	1,577
Contract receivables, net	26,123	25,087
Income tax receivable	1,045	912
Other current assets	2,518	2,078
Total current assets	41,290	42,998
Property, buildings and equipment, net of accumulated depreciation $17,193 and $17,066, respectively	3,026	3,253
Operating lease right of use assets	5,771	0
Deferred income taxes	2,008	2,130
Equity method investment	1,684	1,658
Other assets	1,637	1,771
Total assets	55,416	51,810
Current liabilities:
Accounts payable	5,310	6,099
Lines of credit	200	284
Accrued payroll costs	6,440	6,661
Current portion of operating lease liabilities	1,754	0
Current portion of long-term debt	35	41
Customer deposits	4,287	3,551
Other accrued liabilities	1,146	1,386
Total current liabilities	19,172	18,022
Operating lease liabilities	4,041	0
Long-term debt	7	13
Commitments and contingencies (Note 14)
Shareholders' equity:
Preferred stock, par value $.01 per share (2,000,000 shares authorized; no shares issued)	0	0
Capital in excess of par value	16,998	16,964
Retained earnings	17,160	18,687
Accumulated other comprehensive loss	(2,273)	(2,098)
Treasury stock, at cost (Class A common stock: 63,724 and 64,823 shares, respectively)	(729)	(729)
Total Ecology and Environment, Inc. shareholders' equity	31,200	32,868
Noncontrolling interests	996	907
Total shareholders' equity	32,196	33,775
Total liabilities and shareholders' equity	55,416	51,810
Class A [Member]
Shareholders' equity:
Common stock	32	32
Class B [Member]
Shareholders' equity:
Common stock	$ 12	$ 12

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Nov. 02, 2019	Jul. 31, 2019
Assets
Property, buildings and equipment, accumulated depreciation	$ 17,193	$ 17,066
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)	3,202,047	3,192,990
Treasury stock (in shares)	63,724	64,823
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)	1,191,678	1,200,735

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018
Condensed Consolidated Statements of Operations (Unaudited) [Abstract]
Gross revenue	$ 22,213	$ 21,752
Cost of professional services and other direct operating expenses	9,543	8,134
Subcontract costs	3,472	4,574
Selling, general and administrative expenses	10,715	9,200
Depreciation and amortization	234	277
Loss from operations	(1,751)	(433)
Income from equity method investment	79	60
Net interest income	59	54
Net foreign exchange gain	1	23
Other income	18	26
Loss before income tax benefit	(1,594)	(270)
Income tax benefit	(194)	(155)
Net loss	(1,400)	(115)
Net income attributable to noncontrolling interests	(127)	(5)
Net loss attributable to Ecology and Environment Inc.	$ (1,527)	$ (120)
Net loss per common share: basic and diluted (in dollars per share)	$ (0.35)	$ (0.03)
Weighted average common shares outstanding: basic and diluted (in shares)	4,329,858	4,313,930

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018
Condensed Consolidated Statements of Comprehensive Income (Unaudited) [Abstract]
Net loss including noncontrolling interests	$ (1,400)	$ (115)
Foreign currency translation adjustments	(214)	(127)
Comprehensive loss	(1,614)	(242)
Comprehensive (income) loss attributable to noncontrolling interests	(88)	55
Comprehensive loss attributable to Ecology and Environment Inc.	$ (1,702)	$ (187)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018
Cash flows from operating activities:
Net loss	$ (1,400)	$ (115)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	234	277
Deferred income tax provision	31	32
Share-based compensation expense	34	153
Gain on sale of assets and investment securities	0	(1)
Net (recovery) provision for contract adjustments	(104)	23
Net bad debt expense (recovery)	94	(19)
Changes in:
- contract receivables	(1,300)	(1,204)
- other current assets	(490)	(945)
- income tax receivable	(114)	84
- equity method investment	(79)	(60)
- operating lease right of use assets	(5,771)	0
- other non-current assets	121	282
- accounts payable	123	1,999
- accrued payroll costs	(163)	(624)
- income taxes payable	0	3
- current portion of operating lease liabilities	1,754	0
- contract liabilities	790	226
- operating lease liabilities	4,041	0
- other accrued liabilities	(201)	43
Net cash (used in) provided by operating activities	(2,400)	154
Cash flows from investing activities:
Purchase of property, building and equipment	(76)	(140)
Proceeds from sale of property, buildings and equipment	35	2
Purchase of investment securities	(8)	(41)
Net cash used in investing activities	(49)	(179)
Cash flows from financing activities:
Dividends paid	(865)	(863)
Repayment of long-term debt and capital lease obligations	(9)	(15)
Net (repayments) borrowings under lines of credit	(62)	1
Distributions to noncontrolling interests	(6)	(4)
Net cash used in financing activities	(942)	(881)
Effect of exchange rate changes on cash and cash equivalents	59	35
Net decrease in cash, cash equivalents and restricted cash	(3,332)	(871)
Cash, cash equivalents and restricted cash at beginning of period	13,592	13,746
Cash, cash equivalents and restricted cash at end of period	10,260	12,875
Cash paid during the period for:
Interest	0	4
Income taxes	57	30
Supplemental disclosure of non-cash items:
Acquisition of noncontrolling interest of subsidiaries	$ (7)	$ 0

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended
	Nov. 02, 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 quarter ended November 2, 2019, EEI and its subsidiaries (collectively, the “Company”) included five active wholly-owned and majority-owned operating subsidiaries located in three countries (the United States of America (the “U.S.”), Brazil and Peru), and one majority-owned equity investment in Chile. 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, 2019 filed with the SEC (the “2019 Annual Report”). Other than new or revised accounting policies resulting from the adoption of new accounting pronouncements described in Note 2 of these condensed consolidated financial statements, the accounting policies followed by the Company for preparation of the consolidated financial statements included in the 2019 Annual Report were also followed for this quarterly report. The condensed consolidated results of operations for the three months ended November 2, 2019 are not necessarily indicative of the results for any subsequent period or the entire fiscal year ending July 31, 2020.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Nov. 02, 2019
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	2. 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 Three Months Ended November 2 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 (together with 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. On the effective date, the Company recognized new right-of-use assets and corresponding lease liabilities associated with operating leases of approximately $6.2 million. The adoption of ASU 2016-02 did not have a material impact on the Company’s results of operations or liquidity. Refer to Note 9 of these condensed consolidated financial statements for additional disclosures regarding Leases. Accounting Pronouncements Not Yet Adopted as of November 2, 2019 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 2016-13 originally was to be effective for the Company beginning August 1, 2020. In November 2019, FASB issued ASU No. 2019-10, Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) (“ASU 2019-10”). ASU 2019-10 revised the effective date of ASU 2016-13 for the Company to August 1, 2023. 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. ASU 2017-04 originally was to be effective for the Company beginning August 1, 2021, but ASU 2019-10 revised the effective date of ASU 2017-04 for the Company to August 1, 2023. Management is currently assessing the provisions of ASU 2017-04 and has not yet estimated its impact on the Company’s consolidated financial statements.

Agreement and Plan of Merger

Agreement and Plan of Merger	3 Months Ended
	Nov. 02, 2019
Agreement and Plan of Merger [Abstract]
Agreement and Plan of Merger	3. Agreement and Plan of Merger On August 28, 2019, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with WSP Global Inc., a Canadian corporation (“WSP”), and Everest Acquisition Corp., a New York corporation and an indirect wholly owned subsidiary of WSP (“Merger Sub”). Pursuant to the Merger Agreement, Merger Sub will merge with and into the Company (the “Merger”) with the Company continuing as the surviving corporation. Under the terms of the Merger Agreement, at the Effective Time (as defined in the Merger Agreement), each share of the Company’s Class A common stock, $0.01 par value per share and Class B common stock, $0.01 par value per share (collectively, the “Company Shares”), issued and outstanding immediately prior to the Effective Time, (other than shares (i) held by the Company (or held in the Company’s treasury), (ii) held by any wholly owned subsidiary of the Company, (iii) held by WSP, Merger Sub or any other wholly owned subsidiary of WSP or (iv) held by holders of Class B common stock who have made a proper demand for appraisal of the shares in accordance with Section 623 of the New York Business Corporation Law) but including shares that are, as of the Effective Time, unvested and subject to restrictions, will be converted into the right to receive $15.00 in cash, without interest and subject to any required tax withholding. In addition, the Merger Agreement provides that record holders of Company Shares as of the close of business on the last business day prior to the Effective Time, including any shares that are then unvested and subject to restrictions, will receive a one-time special dividend from the Company of up to $0.50 in cash per share to be paid shortly after closing (the “Special Dividend”). The amount of the Special Dividend is subject to pro rata reduction if certain expenses incurred by the Company in connection with the Merger exceed $3.05 million in the aggregate, as further described in the Merger Agreement. The consummation of the Merger is subject to the satisfaction or waiver of specified closing conditions, including: (i) the absence of an order, injunction or law issued by a court or governmental authority of competent jurisdiction that makes the consummation of the Merger illegal; (ii) the absence of legal proceedings brought by a governmental authority of competent jurisdiction seeking to restrain or prohibit the Merger; (iii) the clearance of the Merger by the Committee on Foreign Investment in the United States without the imposition of any burdensome conditions, as defined in the Merger Agreement; and (iv) subject to certain materiality qualifications, the continued accuracy of the Company’s representations and warranties and continued compliance by the Company with covenants and obligations (to be performed at or prior to the closing of the Merger). If the Merger Agreement is terminated in certain circumstances, the Company may be required to pay WSP a termination fee of $4.0 million or reimburse WSP for certain expenses up to $1.75 million. The foregoing description of the Merger Agreement does not purport to be complete and is qualified in its entirety by reference to the full text of the Merger Agreement, which is attached as Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the SEC on August 28, 2019. Additional information about the Merger and the Merger Agreement is set forth in the Company’s definitive proxy statement filed with the SEC on October 8, 2019 and the definitive proxy statement supplement filed with the SEC on November 7, 2019. On November 20, 2019, the Company held a special meeting of the Company’s stockholders at which a proposal to adopt the Merger Agreement was approved by the requisite vote of the Company’s stockholders, as more fully described in the Company’s Current Report on Form 8-K/A filed with the SEC on December 4, 2019. During the quarter ended November 2, 2019, the Company’s U.S. operations recorded approximately $1.5 million of expenses in selling, general and administrative expenses related to the Merger.

Cash, Cash Equivalents and Rest

Cash, Cash Equivalents and Restricted Cash	3 Months Ended
	Nov. 02, 2019
Cash, Cash Equivalents and Restricted Cash [Abstract]
Cash, Cash Equivalents and Restricted Cash	4. Cash, Cash Equivalents and Restricted Cash Cash, cash equivalents and restricted cash are summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Cash and cash equivalents $ 10,022 $ 13,344 Restricted cash (included in other assets) 238 248 Total cash, cash equivalents and restricted cash $ 10,260 $ 13,592 The Company considers all liquid instruments purchased with a maturity of three months or less to be cash equivalents. Money market funds of $0.2 million and less than $0.1 million were included in cash and cash equivalents at November 2, 2019 and July 31, 2019, 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	3 Months Ended
	Nov. 02, 2019
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	5. 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 transfer is reported at the beginning of the reporting period. There were no transfers in or out of levels 1, 2 or 3 during the three months ended November 2, 2019 or October 27, 2018. The carrying amount of cash, cash equivalents and restricted cash approximated fair value at November 2, 2019 and July 31, 2019. These assets were classified as level 1 instruments at both dates. Investment securities of $1.6 million at November 2, 2019 and July 31, 2019 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 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. The Company recorded unrealized investment losses or gains of less than $0.1 million in other income on the consolidated statement of operations during the three months ended November 2, 2019 and October 27, 2018. The Company did not record any sales of investment securities during the three months ended November 2, 2019 and October 27, 2018. Long-term debt consists of bank loans and capitalized equipment leases. Lines of credit consist of borrowings for working capital requirements. The carrying amount of these liabilities approximated fair value at November 2, 2019 and July 31, 2019. These liabilities were classified as level 2 instruments at both dates.

Revenue and Contract Receivable

Revenue and Contract Receivables, net	3 Months Ended
	Nov. 02, 2019
Revenue and Contract Receivables, net [Abstract]
Revenue and Contract Receivables, net	6. Revenue and Contract Receivables, net Substantially all the Company's revenue is derived from environmental consulting work, which is principally derived from the sale of labor hours. Revenue reflected in the Company's consolidated statements of operations represent 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 which the Company has elected to subcontract to other contractors. The Company’s consulting work is performed 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 time and materials 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 accounts for fixed price contracts over time, based on progress determined by the ratio of efforts expended to date in proportion to total efforts expected to be expended over the life of a contract. This revenue recognition 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 effort expected to be incurred 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 efforts expended, to the extent prescribed in the contract, plus fees that are recorded as revenue. These contracts establish an estimate of total efforts to be expended 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 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 2017. The Company records an allowance for project disallowances in other accrued liabilities for potential disallowances resulting from government audits. 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 close-out procedures. Change orders can occur when changes in scope are made after project work has begun and can be initiated by either the Company or its clients. Claims are amounts in excess of the agreed contract price which the Company seeks to recover from a client for customer delays and/or errors or unapproved change orders that are in dispute. The Company recognizes costs related to change orders and claims as incurred. Revenue and profit are recognized on change orders when it is probable that the change order will be approved, and the amount can be reasonably estimated. Revenue is recognized only up to the amount of costs incurred on contract claims when realization is probable, estimable and reasonable support from the customer exists. The Company expenses all bid and proposal and other pre-contract costs as incurred. Out of pocket expenses such as travel, meals, field supplies, and other costs billed direct to contracts are included in both revenue and cost of professional services. Sales and cost of sales within 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. 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 that have been 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. 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 Contract Receivables, net and Contract Assets Contract receivables, net are summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Contract Receivables: Billed $ 12,437 $ 12,405 Unbilled 14,708 13,686 Total contract receivables 27,145 26,091 Allowance for doubtful accounts (1,022 ) (1,004 ) Contract receivables, net $ 26,123 $ 25,087 The Company anticipates that substantially all billed contract receivables will be collected over the next twelve months. Billed contract receivables included contractual retainage balances of $0.8 million at November 2, 2019 and July 31, 2019. Management anticipates that the unbilled contract receivables and retainage balances at November 2, 2019 will be substantially billed and collected within one year. 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 November 2, 2019 or July 31, 2019. Allowance for Doubtful Accounts Activity within the allowance for doubtful accounts is summarized in the following table. Three Months Ended November 2, 2019 October 27, 2018 (in thousands) Balance at beginning of period $ 1,004 $ 1,284 Provision for doubtful accounts during the period 97 27 Write-offs and recoveries of allowance recorded in prior periods (79 ) (11 ) Balance at end of period $ 1,022 $ 1,300 Contract Receivable Concentrations Contract receivables and the allowance for doubtful accounts are summarized in the following table. November 2, 2019 July 31, 2019 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 $ 21,121 $ 528 $ 20,211 $ 489 South American operations 6,024 494 5,880 515 Totals $ 27,145 $ 1,022 $ 26,091 $ 1,004 The Company’s South American operations have historically maintained a higher level of allowance for doubtful accounts than its U.S. operations, due to uncertain or unstable local economies that adversely impact certain of our South American clients. The allowance for doubtful accounts for the Company’s South American operations represented 9% of related contract receivables at November 2, 2019 and July 31, 2019, compared with 2% for U.S. operations at the same dates. 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 November 2, 2019 October 27, 2018 Gross revenue from time and materials contracts: U.S. operations $ 9,965 $ 9,257 South American operations 40 - Total gross revenue from time and materials contracts $ 10,005 $ 9,257 Gross revenue from fixed price contracts: U.S. operations $ 3,650 $ 3,612 South American operations 4,395 3,741 Total gross revenue from fixed price contracts $ 8,045 $ 7,353 Gross revenue from cost-plus contracts: U.S. operations $ 4,163 $ 5,142 South American operations - - Total gross revenue from cost-plus contracts $ 4,163 $ 5,142 Gross revenue from all contracts: U.S. operations $ 17,778 $ 18,011 South American operations 4,435 3,741 Consolidated gross revenue $ 22,213 $ 21,752 Customer Deposits Customer deposits of $4.3 million and $3.6 million at November 2, 2019 and July 31, 2019, respectively, represent cash advances received from customers for future services.

Variable Interest Entities and

Variable Interest Entities and Equity Method Investment	3 Months Ended
	Nov. 02, 2019
Variable Interest Entities and Equity Method Investment [Abstract]
Variable Interest Entities and Equity Method Investment	7. 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. At November 2, 2019 and July 31, 2019, the Company consolidated one majority owned subsidiary that was deemed to be a VIE. The financial position of this VIE as of November 2, 2019 and July 31, 2019 is summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Current assets $ 3,226 $ 3,549 Noncurrent assets 1,952 781 Total assets $ 5,178 $ 4,330 Current liabilities $ 5,246 $ 5,728 Noncurrent liabilities 7 12 Total liabilities 5,253 5,740 Total Ecology and Environment Inc. shareholder’s equity 253 (708 ) Noncontrolling interests shareholders’ equity (328 ) (702 ) Total shareholders’ equity (75 ) (1,410 ) Total liabilities and shareholders’ equity $ 5,178 $ 4,330 Total gross revenue of the consolidated VIE was $2.7 million and $2.4 million for the three months ended November 2, 2019 and October 28, 2018, respectively. With the exception of restricted cash of $0.2 million included in noncurrent assets at November 2, 2019 and July 31, 2018, 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 had a carrying value of $1.7 million at November 2, 2019 and July 31, 2019. The Company’s ownership percentage was 52.48% at both dates. The equity method investment is included within the Company’s South American operating segment. Activity recorded for the Company’s equity method investment is summarized in the following table. Three Months Ended November 2, 2019 October 27, 2018 (in thousands) Equity investment carrying value at beginning of period $ 1,658 $ 2,058 Equity investee net income attributable to EEI 79 60 EEI’s portion of other comprehensive loss recorded by the equity investee (53 ) --- Equity investment carrying value at end of period $ 1,684 $ 2,118 The financial position of the equity method investee is summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Current assets $ 5,233 $ 5,671 Noncurrent assets 1,173 1,215 Total assets $ 6,406 $ 6,886 Current liabilities $ 2,758 $ 3,232 Noncurrent liabilities 793 847 Total liabilities 3,551 4,079 Total Ecology and Environment Inc. shareholder’s equity 1,830 1,806 Noncontrolling interests shareholders’ equity 1,025 1,001 Total shareholders’ equity 2,855 2,807 Total liabilities and shareholders’ equity $ 6,406 $ 6,886 The equity method investee’s results of operations are summarized in the following table. Three Months Ended November 2, 2019 July 31, 2019 (in thousands) Gross revenue $ 2,892 $ 2,852 Direct cost of services and subcontract costs 1,829 1,974 Income from operations 229 157 Net income 151 109 Net income attributable to EEI 79 60

Lines of Credit

Lines of Credit	3 Months Ended
	Nov. 02, 2019
Lines of Credit [Abstract]
Lines of Credit	8. Lines of Credit Unsecured lines of credit are summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Outstanding cash advances reported as lines of credit $ 200 $ 284 Outstanding letters of credit 1,338 1,635 Total amounts used under lines of credit 1,538 1,919 Remaining amounts available under lines of credit 34,311 34,015 Total unsecured lines of credit $ 35,849 $ 35,934 The Company’s U.S. operations are supported by two line of credit arrangements: • $19.0 million available line of credit at November 2, 2019 and July 31, 209; no outstanding cash advances at November 2, 2019 or July 31, 2019; letters of credit of less than $0.1 million were outstanding at November 2, 2019 and July 31, 2019; interest rate based on LIBOR plus 275 basis points; and • $13.5 million available line of credit at November 2, 2019 and July 31, 2019; no outstanding cash advances at November 2, 2019 or July 31, 2019; letters of credit of less than $0.1 million outstanding at November 2, 2019 and July 31, 2019; interest rate 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 at November 2, 2019 and July 31, 2019 to support operations in Peru; outstanding cash advances of $0.2 million and zero at November 2, 2019 and July 31, 2019, respectively; letters of credit of $0.7 million and $1.0 million were outstanding at November 2, 2019 and July 31, 2019, respectively; interest rate is affirmed by or negotiated with the lender annually; and • $1.3 and $1.4 million available line of credit at November 2, 2019 and July 31, 2019, respectively to support operations in Brazil; outstanding cash advances of zero and $0.3 million at November 2, 2019 and July 31, 2019, respectively; letters of credit of $0.6 million were outstanding at November 2, 2019 and July 31, 2019; interest rate based on a Brazilian government economic index.

Leases

Leases	3 Months Ended
	Nov. 02, 2019
Leases [Abstract]
Leases	9. Leases Nature of Leases The Company's leases are classified as operating leases and consist mostly of real estate leases. For leases with terms greater than twelve months at lease commencement, the Company recognizes a right of use asset and a corresponding lease liability. The initial right of use asset and corresponding lease liability are recognized at the present value of remaining lease payments over the lease term. Because the Company has elected to not separate lease and non-lease components, lease payments include variable costs paid to the landlord for common area maintenance, real estate taxes, insurance, and other operating expenses. Leases with an initial term of twelve months or less are not recorded on the Company's condensed consolidated balance sheet. The Company recognizes lease expense for operating leases on a straight-line basis over the lease term. The Company's leases have lease terms ranging from one to six years, some of which include options to extend or terminate the lease. The exercise of lease renewal options is at the Company's sole discretion. When deemed reasonably certain of exercise, the renewal options are included in the determination of the lease term. The Company's lease agreements do not contain material residual value guarantees or any material restrictive covenants. As of November 2, 2019, the Company does not have any significant additional operating leases that have not yet commenced. Significant Assumptions of Judgements The discount rate implicit within each lease is generally not readily determinable, therefore, the Company uses its estimated incremental borrowing rate in determining the present value of lease payments. The incremental borrowing rate is determined based on the Company’s recent debt issuances, lease term, and the currency in which lease payments are made. Significant assumptions are provided in the following table. As Of November 2, 2019 Weighted-average remaining lease term (in years) 2.56 Weighted average discount rate 5.17 % Amounts Recognized in the Financial Statements Balance sheet classification of right of use assets and lease liabilities are presented in the following table. As Of November 2, 2019 (in thousands) Right of use assets (included in non-current assets) $ 5,771 Lease liabilities: Current $ 1,754 Non-current 4,041 Total lease liabilities $ 5,795 Operating lease expense of $0.6 million for the three months ending November 2, 2019 is included in selling, general and administrative expenses on the condensed consolidated statements operations. Short-term lease expense, sublease income, and variable lease expenses were not material for the three months ending November 2, 2019. Maturities of Operating Lease Liabilities Maturities of operating lease liabilities as of November 2, 2019 are provided in the following table. Fiscal Year Ending July 31 As Of November 2, 2019 (in thousands) Remainder of fiscal year 2020 $ 1,610 2021 1,880 2022 1,384 2023 928 2024 453 Thereafter 59 Total undiscounted lease payments 6,314 Less: imputed interest (519 ) Present value of lease liabilities $ 5,795

Income Taxes

Income Taxes	3 Months Ended
	Nov. 02, 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 income 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 Company’s effective tax rate was a benefit of 12.2% and 57.4% for the three months ended November 2, 2019 and October 27, 2018, respectively. The effective tax rate for the three months ended November 2, 2019 was less than the statutory U.S. federal rate of 21% due mainly to the following factors: • Continued application of unfavorable permanent tax adjustments pertaining to global low-taxed intangible income in the U.S. resulting from tax reform legislation enacted during fiscal year 2018; and • Income from operations in Peru are not taxed in the Company’s tax provision due to a valuation allowance recorded against deferred tax assets.

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Nov. 02, 2019
Shareholders' Equity [Abstract]
Shareholders' Equity	11. Shareholders' Equity The following table provides a reconciliation of the changes in consolidated shareholders’ equity for the three months ended November 2, 2019. Three Months Ended November 2, 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, 2019 32 12 16,964 18,687 (2,098 ) (729 ) 907 Net (loss) income - - - (1,527 ) - - 127 Foreign currency translation adjustment - - - - (175 ) - (39 ) Share-based compensation expense - - 34 - - - - Distributions to noncontrolling interests - - - - - - (6 ) Purchase of additional noncontrolling interests 7 Balance at November 2, 2019 $ 32 $ 12 $ 16,998 $ 17,160 $ (2,273 ) $ (729 ) $ 996 The following table provides a reconciliation of the changes in consolidated shareholders’ equity for the three months ended October 27, 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, 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 - - - (120 ) - - 5 Foreign currency translation adjustment - - - - (67 ) - (60 ) Conversion of Class B common stock to Class A common stock 1 (1 ) - - - - - Issuance of stock under stock award plan - - 4 - - 23 - Share-based compensation expense - - 33 - - - - Distributions to noncontrolling interests - - - - - - (4 ) Balance at October 27, 2018 $ 31 $ 13 $ 17,595 $ 20,848 $ (1,947 ) $ (884 ) $ 605 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 Common Stock are entitled to elect 25% of the Board of Directors so long as the number of outstanding Class A Common Stock is at least 10% of the combined total number of outstanding Class A and Class B Common Stock. Holders of Class A Common Stock have one-tenth the voting power of Class B Common Stock with respect to most other matters. In addition, holders of Class A Common Stock are eligible to receive dividends in excess of (and not less than) those paid to holders of Class B Common Stock. Holders of Class B Common Stock have the option to convert at any time, each share of Class B Common Stock into one share of Class A Common Stock. Upon sale or transfer, shares of Class B Common Stock will automatically convert into an equal number of shares of Class A Common Stock, except that sales or transfers of Class B Common Stock to an existing holder of Class B Common Stock or to an immediate family member will not cause such shares to automatically convert into Class A Common Stock. Restrictive Shareholder Agreement Messrs. Gerhard J. Neumaier (deceased), Frank B. Silvestro, Ronald L. Frank, and Gerald A. Strobel entered into a Stockholders’ Agreement dated May 12, 1970, as amended January 24, 2011, which governs the sale of certain shares of EEI common stock (now classified as Class B Common Stock) owned by them, certain children of those individuals and any such shares subsequently transferred to their spouses and/or children outright or in trust for their benefit upon the demise of a signatory to the Agreement (“Permitted Transferees”). The Agreement provides that prior to accepting a bona fide offer to purchase some or all of their shares of Class B Common Stock governed by the Agreement, that the selling party must first allow the other signatories to the Agreement (not including any Permitted Transferee) the opportunity to acquire on a pro rata basis, with right of over-allotment, all of such shares covered by the offer on the same terms and conditions proposed by the offer. Concurrently with the execution and delivery of the Merger Agreement, Frank B. Silvestro, Ronald L. Frank, Gerald A. Strobel, Marshall A. Heinberg, Michael C. Gross, Michael El-Hillow, the Gerhard J. Neumaier Testamentary Trust, Justin C. Jacobs and Mill Road Capital II, L.P. (the “Supporting Stockholders”) entered into voting and support agreements with WSP (the “Voting Agreements”) with respect to all Company Shares and other Subject Securities (as defined in the Voting Agreements) beneficially owned or owned of record by the Supporting Stockholders (the “Voting Agreement Shares”). Upon the closing of the transaction contemplated by the Merger Agreement, the Stockholders’ Agreement and the Voting Agreements shall terminate. Cash Dividends The Company paid $0.9 million of cash dividends during the three months ended November 2, 2019 and October 27, 2018 that 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 November 2, 2019, the Company had repurchased 122,918 shares of Class A Common Stock, and 77,082 shares had yet to be repurchased under the Stock Repurchase Program. The Company did not acquire any Class A shares under the Stock Repurchase Program during the three months ended or . 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. The Company did not acquire additional interest in any of its majority-owned subsidiaries during the three months ended or . Accumulated Other Comprehensive Loss Accumulated other comprehensive loss is comprised of $2.3 million and $2.1 million of unrealized net foreign currency translation losses at November 2, 2019 and July 31, 2019, respectively.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Nov. 02, 2019
Earnings Per Share [Abstract]
Earnings Per Share	12. Earnings Per Share Basic and diluted earnings per share (“EPS”) are computed by dividing the net income attributable to EEI 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 (defined in Note 11 of these condensed consolidated financial statements), the Company allocates undistributed earnings between the classes on a one-to-one basis when computing earnings per share. As a result, basic and fully diluted earnings per Class A and Class B share are equal amounts. The Company has determined that its unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities. These securities are included in the computation of earnings per share pursuant to the two-class method. As a result, unvested restricted shares are included in the weighted average shares outstanding calculation. The computation of earnings per share is included in the following table. Three Months Ended November 2, 2019 October 27, 2018 (in thousands, except share and per share amounts) Net loss attributable to Ecology and Environment Inc. $ (1,527 ) $ (120 ) Dividends declared --- --- Balance at end of period $ (1,527 ) $ (120 ) Weighted-average common shares outstanding - basic and diluted 4,329,858 4,313,930 Distributed earnings per share - basic and diluted $ --- $ --- Undistributed (losses) earnings per share - basic and diluted (0.35 ) (0.03 ) Net income per common share - basic and diluted $ (0.35 ) $ (0.03 )

Segment Reporting

Segment Reporting	3 Months Ended
	Nov. 02, 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 November 2, 2019 October 27, 2018 (in thousands) Gross revenue: U.S. operations $ 17,778 $ 18,011 South American operations 4,435 3,741 Total $ 22,213 $ 21,752 Net income (loss) attributable to EEI: U.S. operations (a) $ (1,669 ) $ (107 ) South American operations (b) 142 (13 ) Total $ (1,527 ) $ (120 ) (a) Includes depreciation and amortization expense of $0.1 million and $0.2 million for the three months ended November 2, 2019 and October 27, 2018, respectively. (b) Includes depreciation and amortization expense of $0.1 million for the three months ended November 2, 2019 and October 27, 2018. November 2, 2019 July 31, 2019 (in thousands) Total assets: U.S. operations $ 47,478 $ 43,842 South American operations 7,938 7,968 Total $ 55,416 $ 51,810 Gross revenue from U.S. federal government contracts was $3.5 million and $3.1 million for the three months ended November 2, 2019 and October 27, 2018, respectively.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Nov. 02, 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 Reals 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 July 31, 2019, the Company recorded a reserve of approximately $0.4 million in other accrued liabilities related to these claims. On October 8 and 14, 2019, two complaints challenging the Merger were filed in the United States District Court for the Southern District of New York, captioned Jordan Rosenblatt v. Ecology & Environment, Inc., et al. and Randall Meidenbauer v. Ecology & Environment Inc. et al., respectively. The Rosenblatt complaint was filed as a putative class action on behalf of the public shareholders of the Company, while the Meidenbauer complaint was filed as an individual action on behalf of the named plaintiff only. Both complaints name as defendants the Company and the members of the Company’s Board of Directors. The Rosenblatt complaint generally alleges violations of federal securities laws with respect to purported disclosure deficiencies in the preliminary proxy statement for the Merger that the Company filed with the SEC on September 26, 2019, and the Meidenbauer complaint generally alleges violations of federal securities laws with respect to purported disclosure deficiencies in the definitive proxy statement for the Merger that the Company filed with the SEC on October 8, 2019 (the “Definitive Proxy Statement”). The complaints seek various forms of relief, including a preliminary injunction preventing the Company from proceeding with the stockholder meeting or the consummation of the Merger until the alleged material information omitted from the Definitive Proxy Statement is disclosed, rescission of the Merger if it is consummated, damages, attorneys’ fees and expenses. On October 31, 2019, the Company received a demand letter from an additional stockholder alleging violations of federal securities laws with respect to purported disclosure deficiencies in the Definitive Proxy Statement and threatening to file a lawsuit unless certain supplemental disclosures were made by the Company regarding the Merger. On November 7, 2019, E&E filed a supplement to the Definitive Proxy Statement disclosing, among other things, certain additional information in the sections “The Merger—Background of the Merger”, “The Merger— Opinion of E&E’s Financial Advisor” and “The Merger— Certain Unaudited Prospective Financial Information” (the “Responsive Disclosures”) in response to the two complaints and the demand letter and solely for the purpose of mooting the allegations contained therein. In light of the Responsive Disclosures, counsel for each of the plaintiffs who had filed the complaints and sent the demand letter informed counsel for the Company that they considered their claims to be moot, and would voluntarily dismiss their complaints (or, in the case of the plaintiff that submitted a demand letter, would refrain from filing a complaint), subject in each case to the plaintiff’s right to seek a mootness fee. For the avoidance of doubt, the Company denies the allegations of the two complaints and demand letter, denies any violations of law, and denies any obligation to pay a mootness fee or other compensation in connection with the Responsive Disclosures. The Company believes that the Definitive Proxy Statement disclosed all material information required to be disclosed therein and denies that the Responsive Disclosures are material or are otherwise required to be disclosed. The Company disclosed the Responsive Disclosures following discussions with counsel for plaintiffs and the stockholder from whom the Company received the demand letter and solely to avoid the expense and distraction of litigation. Nothing in the Responsive Disclosures shall be deemed an admission of the legal necessity or materiality under applicable law of any of the Responsive Disclosures.

Organization and Basis of Pre_2

Organization and Basis of Presentation (Policies)	3 Months Ended
	Nov. 02, 2019
Organization and Basis of Presentation [Abstract]
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 quarter ended November 2, 2019, EEI and its subsidiaries (collectively, the “Company”) included five active wholly-owned and majority-owned operating subsidiaries located in three countries (the United States of America (the “U.S.”), Brazil and Peru), and one majority-owned equity investment in Chile. 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, 2019 filed with the SEC (the “2019 Annual Report”). Other than new or revised accounting policies resulting from the adoption of new accounting pronouncements described in Note 2 of these condensed consolidated financial statements, the accounting policies followed by the Company for preparation of the consolidated financial statements included in the 2019 Annual Report were also followed for this quarterly report. The condensed consolidated results of operations for the three months ended November 2, 2019 are not necessarily indicative of the results for any subsequent period or the entire fiscal year ending July 31, 2020.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	3 Months Ended
	Nov. 02, 2019
Recent Accounting Pronouncements [Abstract]
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 Three Months Ended November 2 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 (together with 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. On the effective date, the Company recognized new right-of-use assets and corresponding lease liabilities associated with operating leases of approximately $6.2 million. The adoption of ASU 2016-02 did not have a material impact on the Company’s results of operations or liquidity. Refer to Note 9 of these condensed consolidated financial statements for additional disclosures regarding Leases. Accounting Pronouncements Not Yet Adopted as of November 2, 2019 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 2016-13 originally was to be effective for the Company beginning August 1, 2020. In November 2019, FASB issued ASU No. 2019-10, Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) (“ASU 2019-10”). ASU 2019-10 revised the effective date of ASU 2016-13 for the Company to August 1, 2023. 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. ASU 2017-04 originally was to be effective for the Company beginning August 1, 2021, but ASU 2019-10 revised the effective date of ASU 2017-04 for the Company to August 1, 2023. Management is currently assessing the provisions of ASU 2017-04 and has not yet estimated its impact on the Company’s consolidated financial statements.

Cash, Cash Equivalents and Re_2

Cash, Cash Equivalents and Restricted Cash (Tables)	3 Months Ended
	Nov. 02, 2019
Cash, Cash Equivalents and Restricted Cash [Abstract]
Cash, Cash Equivalents and Restricted Cash	Cash, cash equivalents and restricted cash are summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Cash and cash equivalents $ 10,022 $ 13,344 Restricted cash (included in other assets) 238 248 Total cash, cash equivalents and restricted cash $ 10,260 $ 13,592

Revenue and Contract Receivab_2

Revenue and Contract Receivables, net (Tables)	3 Months Ended
	Nov. 02, 2019
Revenue and Contract Receivables, net [Abstract]
Contract Receivables, Net	Contract receivables, net are summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Contract Receivables: Billed $ 12,437 $ 12,405 Unbilled 14,708 13,686 Total contract receivables 27,145 26,091 Allowance for doubtful accounts (1,022 ) (1,004 ) Contract receivables, net $ 26,123 $ 25,087
Allowance for Doubtful Accounts	Activity within the allowance for doubtful accounts is summarized in the following table. Three Months Ended November 2, 2019 October 27, 2018 (in thousands) Balance at beginning of period $ 1,004 $ 1,284 Provision for doubtful accounts during the period 97 27 Write-offs and recoveries of allowance recorded in prior periods (79 ) (11 ) Balance at end of period $ 1,022 $ 1,300
Contract Receivables and Allowance for Doubtful Accounts by Geographical Areas	Contract receivables and the allowance for doubtful accounts are summarized in the following table. November 2, 2019 July 31, 2019 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 $ 21,121 $ 528 $ 20,211 $ 489 South American operations 6,024 494 5,880 515 Totals $ 27,145 $ 1,022 $ 26,091 $ 1,004
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 November 2, 2019 October 27, 2018 Gross revenue from time and materials contracts: U.S. operations $ 9,965 $ 9,257 South American operations 40 - Total gross revenue from time and materials contracts $ 10,005 $ 9,257 Gross revenue from fixed price contracts: U.S. operations $ 3,650 $ 3,612 South American operations 4,395 3,741 Total gross revenue from fixed price contracts $ 8,045 $ 7,353 Gross revenue from cost-plus contracts: U.S. operations $ 4,163 $ 5,142 South American operations - - Total gross revenue from cost-plus contracts $ 4,163 $ 5,142 Gross revenue from all contracts: U.S. operations $ 17,778 $ 18,011 South American operations 4,435 3,741 Consolidated gross revenue $ 22,213 $ 21,752

Variable Interest Entities an_2

Variable Interest Entities and Equity Method Investment (Tables)	3 Months Ended
	Nov. 02, 2019
Variable Interest Entities and Equity Method Investment [Abstract]
Financial Position of Variable Interest Entity	The financial position of this VIE as of November 2, 2019 and July 31, 2019 is summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Current assets $ 3,226 $ 3,549 Noncurrent assets 1,952 781 Total assets $ 5,178 $ 4,330 Current liabilities $ 5,246 $ 5,728 Noncurrent liabilities 7 12 Total liabilities 5,253 5,740 Total Ecology and Environment Inc. shareholder’s equity 253 (708 ) Noncontrolling interests shareholders’ equity (328 ) (702 ) Total shareholders’ equity (75 ) (1,410 ) Total liabilities and shareholders’ equity $ 5,178 $ 4,330
Activity Recorded for Equity Method Investment	Activity recorded for the Company’s equity method investment is summarized in the following table. Three Months Ended November 2, 2019 October 27, 2018 (in thousands) Equity investment carrying value at beginning of period $ 1,658 $ 2,058 Equity investee net income attributable to EEI 79 60 EEI’s portion of other comprehensive loss recorded by the equity investee (53 ) --- Equity investment carrying value at end of period $ 1,684 $ 2,118 The financial position of the equity method investee is summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Current assets $ 5,233 $ 5,671 Noncurrent assets 1,173 1,215 Total assets $ 6,406 $ 6,886 Current liabilities $ 2,758 $ 3,232 Noncurrent liabilities 793 847 Total liabilities 3,551 4,079 Total Ecology and Environment Inc. shareholder’s equity 1,830 1,806 Noncontrolling interests shareholders’ equity 1,025 1,001 Total shareholders’ equity 2,855 2,807 Total liabilities and shareholders’ equity $ 6,406 $ 6,886 The equity method investee’s results of operations are summarized in the following table. Three Months Ended November 2, 2019 July 31, 2019 (in thousands) Gross revenue $ 2,892 $ 2,852 Direct cost of services and subcontract costs 1,829 1,974 Income from operations 229 157 Net income 151 109 Net income attributable to EEI 79 60

Lines of Credit (Tables)

Lines of Credit (Tables)	3 Months Ended
	Nov. 02, 2019
Lines of Credit [Abstract]
Unsecured Lines of Credit	Unsecured lines of credit are summarized in the following table. November 2, 2019 July 31, 2019 (in thousands) Outstanding cash advances reported as lines of credit $ 200 $ 284 Outstanding letters of credit 1,338 1,635 Total amounts used under lines of credit 1,538 1,919 Remaining amounts available under lines of credit 34,311 34,015 Total unsecured lines of credit $ 35,849 $ 35,934

Leases (Tables)

Leases (Tables)	3 Months Ended
	Nov. 02, 2019
Leases [Abstract]
Significant Assumptions of Operating Leases	Significant assumptions are provided in the following table. As Of November 2, 2019 Weighted-average remaining lease term (in years) 2.56 Weighted average discount rate 5.17 %
Balance Sheet Classification of Right of Use Assets and Lease Liabilities	Balance sheet classification of right of use assets and lease liabilities are presented in the following table. As Of November 2, 2019 (in thousands) Right of use assets (included in non-current assets) $ 5,771 Lease liabilities: Current $ 1,754 Non-current 4,041 Total lease liabilities $ 5,795
Maturities of Operating Lease Liabilities	Maturities of operating lease liabilities as of November 2, 2019 are provided in the following table. Fiscal Year Ending July 31 As Of November 2, 2019 (in thousands) Remainder of fiscal year 2020 $ 1,610 2021 1,880 2022 1,384 2023 928 2024 453 Thereafter 59 Total undiscounted lease payments 6,314 Less: imputed interest (519 ) Present value of lease liabilities $ 5,795

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	3 Months Ended
	Nov. 02, 2019
Shareholders' Equity [Abstract]
Reconciliation of Changes in Consolidated Shareholders' Equity	The following table provides a reconciliation of the changes in consolidated shareholders’ equity for the three months ended November 2, 2019. Three Months Ended November 2, 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, 2019 32 12 16,964 18,687 (2,098 ) (729 ) 907 Net (loss) income - - - (1,527 ) - - 127 Foreign currency translation adjustment - - - - (175 ) - (39 ) Share-based compensation expense - - 34 - - - - Distributions to noncontrolling interests - - - - - - (6 ) Purchase of additional noncontrolling interests 7 Balance at November 2, 2019 $ 32 $ 12 $ 16,998 $ 17,160 $ (2,273 ) $ (729 ) $ 996 The following table provides a reconciliation of the changes in consolidated shareholders’ equity for the three months ended October 27, 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, 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 - - - (120 ) - - 5 Foreign currency translation adjustment - - - - (67 ) - (60 ) Conversion of Class B common stock to Class A common stock 1 (1 ) - - - - - Issuance of stock under stock award plan - - 4 - - 23 - Share-based compensation expense - - 33 - - - - Distributions to noncontrolling interests - - - - - - (4 ) Balance at October 27, 2018 $ 31 $ 13 $ 17,595 $ 20,848 $ (1,947 ) $ (884 ) $ 605

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Nov. 02, 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 November 2, 2019 October 27, 2018 (in thousands, except share and per share amounts) Net loss attributable to Ecology and Environment Inc. $ (1,527 ) $ (120 ) Dividends declared --- --- Balance at end of period $ (1,527 ) $ (120 ) Weighted-average common shares outstanding - basic and diluted 4,329,858 4,313,930 Distributed earnings per share - basic and diluted $ --- $ --- Undistributed (losses) earnings per share - basic and diluted (0.35 ) (0.03 ) Net income per common share - basic and diluted $ (0.35 ) $ (0.03 )

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Nov. 02, 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 November 2, 2019 October 27, 2018 (in thousands) Gross revenue: U.S. operations $ 17,778 $ 18,011 South American operations 4,435 3,741 Total $ 22,213 $ 21,752 Net income (loss) attributable to EEI: U.S. operations (a) $ (1,669 ) $ (107 ) South American operations (b) 142 (13 ) Total $ (1,527 ) $ (120 ) (a) Includes depreciation and amortization expense of $0.1 million and $0.2 million for the three months ended November 2, 2019 and October 27, 2018, respectively. (b) Includes depreciation and amortization expense of $0.1 million for the three months ended November 2, 2019 and October 27, 2018.
Assets by Geographic Areas	November 2, 2019 July 31, 2019 (in thousands) Total assets: U.S. operations $ 47,478 $ 43,842 South American operations 7,938 7,968 Total $ 55,416 $ 51,810

Organization and Basis of Pre_3

Organization and Basis of Presentation (Details)	Nov. 02, 2019SubsidiaryCountry
Organization and Basis of Presentation [Abstract]
Number of wholly owned and majority owned operating subsidiaries | Subsidiary	5
Number of countries in which the company operates | Country	3

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	Nov. 02, 2019	Jul. 31, 2019
Recent Accounting Pronouncements [Abstract]
Right-of-use assets	$ 5,771	$ 0
Lease liabilities	$ 5,795
ASU 2016-02 [Member]
Recent Accounting Pronouncements [Abstract]
Right-of-use assets		6,200
Lease liabilities		$ 6,200

Agreement and Plan of Merger (D

Agreement and Plan of Merger (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 28, 2019	Nov. 02, 2019	Jul. 31, 2019
Class A [Member]
Agreement and Plan of Merger [Abstract]
Common stock, par value (in dollars per share)		$ 0.01	$ 0.01
Class B [Member]
Agreement and Plan of Merger [Abstract]
Common stock, par value (in dollars per share)		$ 0.01	$ 0.01
Merger Agreement [Member]
Agreement and Plan of Merger [Abstract]
Minimum amount of merger expenses considered for special dividend	$ 3,050
Termination fee	$ 4,000
Merger Agreement [Member] | Class A [Member]
Agreement and Plan of Merger [Abstract]
Common stock, par value (in dollars per share)	$ 0.01
Common stock, conversion into cash (in dollars per share)	15
Merger Agreement [Member] | Class B [Member]
Agreement and Plan of Merger [Abstract]
Common stock, par value (in dollars per share)	0.01
Common stock, conversion into cash (in dollars per share)	15
Merger Agreement [Member] | Selling, General and Administrative Expenses [Member]
Agreement and Plan of Merger [Abstract]
Expenses related to merger agreement		$ 1,500
Merger Agreement [Member] | Maximum [Member]
Agreement and Plan of Merger [Abstract]
Special dividend payable (in dollars per share)	$ 0.50
Reimbursement of expenses	$ 1,750

Cash, Cash Equivalents and Re_3

Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Nov. 02, 2019	Jul. 31, 2019	Oct. 27, 2018	Jul. 31, 2018
Cash, Cash Equivalents and Restricted Cash [Abstract]
Cash and cash equivalents	$ 10,022	$ 13,344
Restricted cash (included in other assets)	238	248
Total cash, cash equivalents and restricted cash	10,260	13,592	$ 12,875	$ 13,746
Money Market Funds [Member]
Short-term Investments [Abstract]
Short-term investments	$ 200	$ 100

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Nov. 02, 2019	Jul. 31, 2019	Oct. 27, 2018
Investments, Debt and Equity Securities [Abstract]
Investment securities available for sale	$ 1,582	$ 1,577
Maximum [Member]
Investments, Debt and Equity Securities [Abstract]
Unrealized investment losses or gains	$ 100		$ 100

Revenue and Contract Receivab_3

Revenue and Contract Receivables, net, Summary of Contract Receivables, net (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Jul. 31, 2019
Contract Receivables [Abstract]
Billed	$ 12,437	$ 12,405
Unbilled	14,708	13,686
Total contract receivables	27,145	26,091
Allowance for doubtful accounts	(1,022)	(1,004)
Contract receivables, net	26,123	25,087
Contractual retainage balance included under billed contract receivable	$ 800	800
Management anticipation for receivables collection	1 year
Contract assets	$ 0	$ 0

Revenue and Contract Receivab_4

Revenue and Contract Receivables, net, Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of period	$ 1,004	$ 1,284
Provision for doubtful accounts during the period	97	27
Write-offs and recoveries of allowance recorded in prior periods	(79)	(11)
Balance at end of period	$ 1,022	$ 1,300

Revenue and Contract Receivab_5

Revenue and Contract Receivables, net, Contract Receivable Concentrations (Details) - USD ($) $ in Thousands	Nov. 02, 2019	Jul. 31, 2019
Contract Receivable Concentrations [Abstract]
Total billed and unbilled contract receivables	$ 27,145	$ 26,091
Allowance for doubtful accounts and contract adjustments	1,022	1,004
U.S. Operations [Member]
Contract Receivable Concentrations [Abstract]
Total billed and unbilled contract receivables	21,121	20,211
Allowance for doubtful accounts and contract adjustments	$ 528	$ 489
Contract receivables	2.00%	2.00%
South American Operations [Member]
Contract Receivable Concentrations [Abstract]
Total billed and unbilled contract receivables	$ 6,024	$ 5,880
Allowance for doubtful accounts and contract adjustments	$ 494	$ 515
Contract receivables	9.00%	9.00%

Revenue and Contract Receivab_6

Revenue and Contract Receivables, net, Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018
Disaggregation of Revenue [Abstract]
Revenue, net	$ 22,213	$ 21,752
U.S. Operations [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	17,778	18,011
South American Operations [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	4,435	3,741
Time and Materials [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	10,005	9,257
Time and Materials [Member] | U.S. Operations [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	9,965	9,257
Time and Materials [Member] | South American Operations [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	40	0
Fixed Price [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	8,045	7,353
Fixed Price [Member] | U.S. Operations [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	3,650	3,612
Fixed Price [Member] | South American Operations [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	4,395	3,741
Cost-Plus [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	4,163	5,142
Cost-Plus [Member] | U.S. Operations [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	4,163	5,142
Cost-Plus [Member] | South American Operations [Member]
Disaggregation of Revenue [Abstract]
Revenue, net	$ 0	$ 0

Revenue and Contract Receivab_7

Revenue and Contract Receivables, net, Customer deposits (Details) - USD ($) $ in Thousands	Nov. 02, 2019	Jul. 31, 2019
Customer Deposits [Abstract]
Customer deposits	$ 4,287	$ 3,551

Variable Interest Entities an_3

Variable Interest Entities and Equity Method Investment, Variable Interest Entities (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018	Jul. 31, 2019
Variable Interest Entity [Abstract]
Current assets	$ 41,290		$ 42,998
Total assets	55,416		51,810
Current liabilities	19,172		18,022
Total Ecology and Environment Inc. shareholder's equity	31,200		32,868
Noncontrolling interests shareholders' equity	996		907
Total shareholders' equity	32,196		33,775
Total liabilities and shareholders' equity	55,416		51,810
Total gross revenue of consolidated variable interest entities	22,213	$ 21,752
Variable Interest Entity [Member]
Variable Interest Entity [Abstract]
Current assets	3,226		3,549
Noncurrent assets	1,952		781
Total assets	5,178		4,330
Current liabilities	5,246		5,728
Noncurrent liabilities	7		12
Total liabilities	5,253		5,740
Total Ecology and Environment Inc. shareholder's equity	253		(708)
Noncontrolling interests shareholders' equity	(328)		(702)
Total shareholders' equity	(75)		(1,410)
Total liabilities and shareholders' equity	5,178		4,330
Total gross revenue of consolidated variable interest entities	2,700	$ 2,400
Restricted cash	$ 200		$ 200

Variable Interest Entities an_4

Variable Interest Entities and Equity Method Investment, Equity Method Investment (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Jul. 31, 2019	Oct. 27, 2018
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]
Equity investment carrying value at beginning of period	$ 1,658
Equity investee net income attributable to EEI	79		$ 60
Equity investment carrying value at end of period	$ 1,684	$ 1,658
GAC [Member]
Equity Method Investment [Abstract]
Ownership percentage	52.48%	52.48%
Equity Method Investment, Financial Statement, Reported Amounts [Abstract]
Equity investment carrying value at beginning of period	$ 1,658		2,058
Equity investee net income attributable to EEI	79		60
EEI's portion of other comprehensive loss recorded by the equity investee	(53)		0
Equity investment carrying value at end of period	1,684	$ 1,658	$ 2,118
Equity Method Investment, Summarized Financial Information [Abstract]
Current assets	5,233	5,671
Noncurrent assets	1,173	1,215
Total assets	6,406	6,886
Current liabilities	2,758	3,232
Noncurrent liabilities	793	847
Total liabilities	3,551	4,079
Total Ecology and Environment Inc. shareholder's equity	1,830	1,806
Noncontrolling interests shareholders' equity	1,025	1,001
Total shareholders' equity	2,855	2,807
Total liabilities and shareholders' equity	6,406	6,886
Equity Method Investment, Summarized Financial Information, Income Statement [Abstract]
Gross revenue	2,892	2,852
Direct cost of services and subcontract costs	1,829	1,974
Income from operations	229	157
Net income	151	109
Net income attributable to EEI	$ 79	$ 60

Lines of Credit (Details)

Lines of Credit (Details) $ in Thousands	3 Months Ended
	Nov. 02, 2019USD ($)Arrangement	Jul. 31, 2019USD ($)
Unsecured lines of credit [Abstract]
Outstanding cash advances reported as lines of credit	$ 200	$ 284
Outstanding letters of credit	1,338	1,635
Total amounts used under lines of credit	1,538	1,919
Remaining amounts available under lines of credit	34,311	34,015
Total unsecured lines of credit	$ 35,849	35,934
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 reported as lines of credit	$ 0	0
Total amounts used under lines of credit	$ 19,000	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 reported as lines of credit	$ 0	0
Total amounts used under lines of credit	$ 13,500	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 reported as lines of credit	$ 200	0
Outstanding letters of credit	700	1,000
Total amounts used under lines of credit	2,000	2,000
South America [Member] | South American Operations Credit Arrangement Two [Member]
Unsecured lines of credit [Abstract]
Outstanding cash advances reported as lines of credit	0	300
Outstanding letters of credit	600	600
Total amounts used under lines of credit	1,300	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

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Jul. 31, 2019
Significant Assumptions of Operating Leases [Abstract]
Weighted-average remaining lease term	2 years 6 months 22 days
Weighted average discount rate	5.17%
Balance Sheet Classification of Right of Use Assets and Lease Liabilities [Abstract]
Right of use assets (included in non-current assets)	$ 5,771	$ 0
Lease Liabilities [Abstract]
Current	1,754	0
Non-current	4,041	$ 0
Total lease liabilities	5,795
Operating lease expense	600
Maturities of Operating Lease Liabilities [Abstract]
Remainder of fiscal year 2020	1,610
2021	1,880
2022	1,384
2023	928
2024	453
Thereafter	59
Total undiscounted lease payments	6,314
Less: imputed interest	(519)
Present value of lease liabilities	$ 5,795
Minimum [Member]
Nature of Leases [Abstract]
Lease term	1 year
Maximum [Member]
Nature of Leases [Abstract]
Lease term	6 years

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018
Income Taxes [Abstract]
Estimated effective tax rate	12.20%	57.40%
Statutory federal tax rate	21.00%

Shareholders' Equity, Reconcili

Shareholders' Equity, Reconciliation of Changes in Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018	Jul. 31, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	$ 33,775
Net (loss) income	(1,400)	$ (115)
Foreign currency translation adjustments	(214)	(127)
Balance	32,196
Common Stock [Member] | Class A Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	32	30
Balance (Adjusted)		30
Net (loss) income	0	0
Foreign currency translation adjustments	0	0
Conversion of Class B common stock to Class A common stock		1
Issuance of stock under stock award plan		0
Share-based compensation expense	0	0
Distributions to noncontrolling interests	0	0
Balance	32	31
Common Stock [Member] | Class A Common Stock [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2016-01			$ 0
Common Stock [Member] | Class B Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	12	14
Balance (Adjusted)		14
Net (loss) income	0	0
Foreign currency translation adjustments	0	0
Conversion of Class B common stock to Class A common stock		(1)
Issuance of stock under stock award plan		0
Share-based compensation expense	0	0
Distributions to noncontrolling interests	0	0
Balance	12	13
Common Stock [Member] | Class B Common Stock [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2016-01			0
Capital in Excess of Par Value [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	16,964	17,558
Balance (Adjusted)		17,558
Net (loss) income	0	0
Foreign currency translation adjustments	0	0
Conversion of Class B common stock to Class A common stock		0
Issuance of stock under stock award plan		4
Share-based compensation expense	34	33
Distributions to noncontrolling interests	0	0
Balance	16,998	17,595
Capital in Excess of Par Value [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2016-01			0
Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	18,687	20,973
Balance (Adjusted)		20,968
Net (loss) income	(1,527)	(120)
Foreign currency translation adjustments	0	0
Conversion of Class B common stock to Class A common stock		0
Issuance of stock under stock award plan		0
Share-based compensation expense	0	0
Distributions to noncontrolling interests	0	0
Balance	17,160	20,848
Retained Earnings [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2016-01			(5)
Accumulated Other Comprehensive Income (Loss) [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	(2,098)	(1,885)
Balance (Adjusted)		(1,880)
Net (loss) income	0	0
Foreign currency translation adjustments	(175)	(67)
Conversion of Class B common stock to Class A common stock		0
Issuance of stock under stock award plan		0
Share-based compensation expense	0	0
Distributions to noncontrolling interests	0	0
Balance	(2,273)	(1,947)
Accumulated Other Comprehensive Income (Loss) [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2016-01			5
Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	(729)	(907)
Balance (Adjusted)		(907)
Net (loss) income	0	0
Foreign currency translation adjustments	0	0
Conversion of Class B common stock to Class A common stock		0
Issuance of stock under stock award plan		23
Share-based compensation expense	0	0
Distributions to noncontrolling interests	0	0
Balance	(729)	(884)
Treasury Stock [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2016-01			0
Noncontrolling Interests [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	907	664
Balance (Adjusted)		664
Net (loss) income	127	5
Foreign currency translation adjustments	(39)	(60)
Conversion of Class B common stock to Class A common stock		0
Issuance of stock under stock award plan		0
Share-based compensation expense	0	0
Distributions to noncontrolling interests	(6)	(4)
Purchase of additional noncontrolling interests	7
Balance	$ 996	$ 605
Noncontrolling Interests [Member] | ASU 2016-01 [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of adoption of ASU 2016-01			$ 0

Shareholders' Equity (Details)

Shareholders' Equity (Details) $ in Millions	3 Months Ended
	Nov. 02, 2019USD ($)shares	Oct. 27, 2018USD ($)shares	Jul. 31, 2019USD ($)	Aug. 31, 2010shares
Cash Dividends [Abstract]
Cash dividends paid | $	$ 0.9	$ 0.9
Accumulated Other Comprehensive Loss [Abstract]
Unrealized net foreign currency translation losses | $	$ (2.3)		$ (2.1)
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)	1
Stock Repurchase Plan [Abstract]
Number of shares authorized to be repurchased (in shares)	122,918			200,000
Remaining number of shares authorized to be repurchased (in shares)	77,082
Number of share acquired (in shares)	0	0

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Nov. 02, 2019	Oct. 27, 2018
Earnings Per Share [Abstract]
Net loss attributable to Ecology and Environment Inc.	$ (1,527)	$ (120)
Dividends declared	0	0
Balance at end of period	$ (1,527)	$ (120)
Weighted-average common shares outstanding - basic and diluted (in shares)	4,329,858	4,313,930
Distributed earnings per share - basic and diluted (in dollars per share)	$ 0	$ 0
Undistributed (losses) earnings per share - basic and diluted (in dollars per share)	(0.35)	(0.03)
Net income per common share - basic and diluted (in dollars per share)	$ (0.35)	$ (0.03)

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands		3 Months Ended
		Nov. 02, 2019	Oct. 27, 2018	Jul. 31, 2019
Segment Reporting Information [Abstract]
Gross revenue		$ 22,213	$ 21,752
Net income (loss) attributable to EEI		(1,527)	(120)
Depreciation and amortization expense		234	277
Total assets		55,416		$ 51,810
U.S. Operations [Member]
Segment Reporting Information [Abstract]
Gross revenue		17,778	18,011
Net income (loss) attributable to EEI	[1]	(1,669)	(107)
Depreciation and amortization expense		100	200
Total assets		47,478		43,842
U.S. Operations [Member] | Government Contracts [Member]
Segment Reporting Information [Abstract]
Gross revenue		3,500	3,100
South American Operations [Member]
Segment Reporting Information [Abstract]
Gross revenue		4,435	3,741
Net income (loss) attributable to EEI	[2]	142	(13)
Depreciation and amortization expense		100	$ 100
Total assets		$ 7,938		$ 7,968
[1]	Includes depreciation and amortization expense of $0.1 million and $0.2 million for the three months ended November 2, 2019 and October 27, 2018, respectively.
[2]	Includes depreciation and amortization expense of $0.1 million for the three months ended November 2, 2019 and October 27, 2018.

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands, R$ in Millions	3 Months Ended
	Nov. 02, 2019USD ($)Employee	Nov. 02, 2019BRL (R$)	Oct. 14, 2019Complaint	Jul. 31, 2019USD ($)
Loss Contingencies [Abstract]
Other accrued liabilities | $	$ 1,146			$ 1,386
Number of complaints challenging merger | Complaint			2
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