IDT 10-K Annual Report July 31, 2023 | Alphaminr

IDT 10-K Fiscal year ended July 31, 2023

IDT CORP
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TABLE OF CONTENTS
Part IprintItem 1. BusinessprintItem 1A. Risk FactorsprintItem 1B. Unresolved Staff CommentsprintItem 2. PropertiesprintItem 3. Legal ProceedingsprintItem 4. Mine Safety DisclosuresprintPart IIprintItem 5. Market For Registrant S Common Equity, Related Stockholder Matters and Issuer Purchases Of Equity SecuritiesprintItem 6. [reserved]printItem 7. Management S Discussion and Analysis Of Financial Condition and Results Of OperationsprintItem 7A. Quantitative and Qualitative Disclosures About Market RisksprintItem 8. Financial Statements and Supplementary DataprintItem 9. Changes in and Disagreements with Accountants on Accounting and Financial DisclosureprintItem 9A. Controls and ProceduresprintItem 9B. Other InformationprintItem 9C. Disclosure Regarding Foreign Jurisdictions That Prevent InspectionsprintPart IIIprintItem 10. Directors, Executive Officers and Corporate GovernanceprintItem 11. Executive CompensationprintItem 12. Security Ownership Of Certain Beneficial Owners and Management and Related Stockholder MattersprintItem 13. Certain Relationships and Related Transactions, and Director IndependenceprintItem 14. Principal Accountant Fees and ServicesprintPart IVprintItem 15. Exhibit and Financial Statement SchedulesprintItem 16. Form 10-k SummaryprintNote 1 Description Of Business and Summary Of Significant Accounting PoliciesprintNote 2 Business Segment InformationprintNote 3 Revenue RecognitionprintNote 4 LeasesprintNote 5 Cash, Cash Equivalents, and Restricted Cash and Cash EquivalentsprintNote 6 AcquisitionsprintNote 7 Debt SecuritiesprintNote 8 Equity InvestmentsprintNote 9 Fair Value MeasurementsprintNote 10 Property, Plant, and EquipmentprintNote 11 GoodwillprintNote 12 Other Intangible AssetsprintNote 13 Variable Interest EntityprintNote 14 Other Operating (expense) Gain, NetprintNote 15 Revolving Credit FacilityprintNote 16 Accrued ExpensesprintNote 17 Redeemable Noncontrolling InterestprintNote 18 Other (expense) Income, NetprintNote 19 Income TaxesprintNote 20 EquityprintNote 21 Stock-based CompensationprintNote 22 Accumulated Other Comprehensive LossprintNote 23 Commitments and ContingenciesprintNote 24 Related Party TransactionsprintNote 25 Defined Contribution Plansprint

Exhibits

3.01(1) Third Restated Certificate of Incorporation of the Registrant. 3.02(2) Eighth Amended and Restated By-laws of the Registrant. 4.2(3) Description of the Registrants Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934. 10.01(4) Fifth Amended and Restated Employment Agreement, dated December 16, 2020, between the Registrant and Howard S. Jonas. 10.02(5) 2005 Stock Option and Incentive Plan, as amended and restated, of IDT Corporation. 10.03(6) 2015 Stock Option and Incentive Plan, as amended and restated, of IDT Corporation. 10.04(7) Employment Agreement, dated January 12, 2015, between IDT Telecom and Bill Pereira. 10.05(8) Agreement, dated December 5, 2017, between IDT Corporation, Bill Pereira and IDT Telecom. 21.01* Subsidiaries of the Registrant. 23.01* Consent of Grant Thornton, LLP 31.01* Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 31.02* Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 32.01* Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 32.02* Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.