Pure Cycle Corporation Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

ACCRUED LIABILITIES (Details)

v3.25.3

ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Aug. 31, 2025	Aug. 31, 2024
Accrued Liabilities, Current [Line Items]
Operating lease obligation, current	$ 12	$ 73
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Total accrued and other liabilities	Total accrued and other liabilities
Professional fees	$ 500
Total accrued and other liabilities	4,335	$ 5,164
Related Party \| Sky Ranch CAB
Accrued Liabilities, Current [Line Items]
Total accrued and other liabilities	415	1,556
Related Party \| Rangeview District
Accrued Liabilities, Current [Line Items]
Total accrued and other liabilities	28	652
Nonrelated Party
Accrued Liabilities, Current [Line Items]
Accrued compensation	683	1,045
Other operating payables	607	147
Property taxes	742	206
Operating lease obligation, current	$ 12	$ 73
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Total accrued and other liabilities	Total accrued and other liabilities
Professional fees	$ 500	$ 5
Rental deposits	38	38
Taxes Payable	$ 1,310	$ 1,442

- Definition

Accrued Liabilities, Current [Line Items]

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise and other taxes excluding real and property taxes.. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.

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-Topic 842
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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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