SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

12 Months Ended

Jan. 31, 2026

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

NOTE 17 – SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

Balance Sheets

Other current assets included the following as of January 31, 2026 and 2025:


	2026		2025
Income tax refunds receivable and prepaid income taxes	$	36,019	$	30,881
Prepaid expenses		5,788		5,751
Raw materials inventory		10,978		320
Note receivable		—		5,023
Other		7,417		9,950
Total other current assets	$	60,202	$	51,925

During Fiscal 2025, the Company made a development loan to a special purpose entity to support the development phase of a natural gas-fired power plant. During Fiscal 2026, the loan was repaid in full.

Accrued expenses included the following as of January 31, 2026 and 2025:


	2026		2025
Accrued project costs	$	38,623	$	31,620
Accrued compensation		40,734		29,772
Lease liabilities		2,516		2,710
Other		7,875		19,217
Total accrued expenses	$	89,748	$	83,319

Other Loss

During Fiscal 2024, the Company determined that it had been a victim of a complex criminal scheme, which resulted in fraudulently-induced outbound wire transfers to a third-party account. The Company retained specialized legal counsel and a cybersecurity services firm to assist in an independent forensic investigation of the incident and the efforts to recover the funds. The total amount of the fraud loss and the professional fees, net of funds recovered, of approximately $2.7 million is included in other income, net, as a loss in the consolidated statement of earnings.