v3.26.1
FAIR VALUE (Tables)
 12 Months Ended
Jan. 31, 2026
FAIR VALUE [Abstract]  
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

Financial assets and liabilities measured at fair value at January 31, 2026 on a recurring basis are summarized below (amounts in thousands):

 

   Level 1   Level 2   Level 3   Total Fair
Value		 
Forward purchase contracts asset  (1)  $-   $280   $-   $280 
Commodity futures (2)   433    -    -    433 
Total assets   433    280    -    713 
                     
Forward purchase contracts liability  (3)  $-   $529   $-   $529 

 

Financial assets and liabilities measured at fair value at January 31, 2025 on a recurring basis are summarized below (amounts in thousands):

 

   Level 1   Level 2   Level 3   Total Fair
Value		 
Forward purchase contracts asset  (1)  $-   $1,253   $-   $1,253 
Commodity futures (2)   (1,291)    -    -    (1,291) 
Total assets   (1,291)    1,253    -    (38) 
                     
Forward purchase contracts liability  (3)  $-   $378   $-   $378 
                     
(1)The forward purchase contracts asset is included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

 

(2)The commodity futures liability is netted with cash collateral due from broker and included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

 

(3)The forward purchase contracts liability is included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.