| Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis |
The following table presents information about the Company's assets and liabilities that are measured at fair value on a recurring basis as of April 30, 2026 and indicates the classification of each item within the fair value hierarchy: | | | | | | | | | | | | | | | | | | | | | | | | | | Quoted Prices in Active Markets for Identical Assets
(Level 1) | | Significant Other Observable Inputs
(Level 2) | | Significant Unobservable Inputs
(Level 3) | | Balance as of April 30, 2026 | | Assets | | | | | | | | | Money market mutual funds | $ | 38,699 | | | $ | — | | | $ | — | | | $ | 38,699 | | Cardholder receivables(1) | — | | | — | | | 89,234 | | | 89,234 | | | Deferred purchase price receivable | — | | | — | | | 29,901 | | | 29,901 | | | Total assets | $ | 38,699 | | | $ | — | | | $ | 119,135 | | | $ | 157,834 | | | | | | | | | | | Liabilities | | | | | | | | | Foreign currency forward contracts | $ | — | | | $ | 238 | | | $ | — | | | $ | 238 | | Due to healthcare providers(2) | — | | | — | | | 91,157 | | | 91,157 | | | Total liabilities | $ | — | | | $ | 238 | | | $ | 91,157 | | | $ | 91,395 | | (1) The aggregate unpaid principal balance of cardholder receivables was $149,020 as of April 30, 2026. The difference between the aggregate fair value and the aggregate unpaid principal balance of cardholder receivables primarily reflects market‑participant assumptions for credit losses (defaults and recoveries), timing of collections, and liquidity/required returns embedded in the discounted cash flow valuation approach. | (2) The aggregate unpaid principal balance of due to healthcare providers was $150,822 as of April 30, 2026. The difference between the aggregate fair value and the aggregate unpaid principal balance of amounts due to healthcare providers primarily reflects market‑participant assumptions, timing of collections, and liquidity/required returns embedded in the discounted cash flow valuation approach similar to the related cardholder receivables. |
The following table presents information about the Company's assets and liabilities that are measured at fair value on a recurring basis as of January 31, 2026 and indicates the classification of each item within the fair value hierarchy: | | | | | | | | | | | | | | | | | | | | | | | | | | Quoted Prices in Active Markets for Identical Assets
(Level 1) | | Significant Other Observable Inputs
(Level 2) | | Significant Unobservable Inputs
(Level 3) | | Balance as of January 31, 2026 | | Assets | | | | | | | | | Money market mutual funds | $ | 44,945 | | | $ | — | | | $ | — | | | $ | 44,945 | | Cardholder receivables(1) | — | | | — | | | 86,053 | | | 86,053 | | | Deferred purchase price receivable | — | | | — | | | 23,425 | | | 23,425 | | | Total assets | $ | 44,945 | | | $ | — | | | $ | 109,478 | | | $ | 154,423 | | | | | | | | | | | Liabilities | | | | | | | | | Foreign currency forward contracts | $ | — | | | $ | 148 | | | $ | — | | | $ | 148 | | Due to healthcare providers(2) | — | | | — | | | 83,385 | | | 83,385 | | | Total liabilities | $ | — | | | $ | 148 | | | $ | 83,385 | | | $ | 83,533 | | (1) The aggregate unpaid principal balance of cardholder receivables was $147,471 as of January 31, 2026. The difference between the aggregate fair value and the aggregate unpaid principal balance of cardholder receivables primarily reflects market‑participant assumptions for credit losses (defaults and recoveries), timing of collections, and liquidity/required returns embedded in the discounted cash flow valuation approach. | (2) The aggregate unpaid principal balance of due to healthcare providers was $144,802 as of January 31, 2026. The difference between the aggregate fair value and the aggregate unpaid principal balance of amounts due to healthcare providers primarily reflects market‑participant assumptions, timing of collections, and liquidity/required returns embedded in the discounted cash flow valuation approach similar to the related cardholder receivables. |
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| Schedule of Reconciliation of Changes in Level 3 Instruments Measured on a Recurring Basis, Asset |
The following table summarizes the activity related to the aggregate fair value of the Company’s cardholder receivables for the three months ended April 30, 2026: | | | | | | | | | | Beginning balance | | $ | 86,053 | | | Originations | | 27,717 | | | Acquisitions-measurement period adjustments | | 1,335 | | | Sales and settlements | | (11,188) | | | Cash collections | | (15,353) | | | Adjust asset to fair value through earnings | | 670 | | | Ending balance | | $ | 89,234 | |
The following table summarizes the activity related to the aggregate fair value of the Company’s deferred purchase price receivable for the three months ended April 30, 2026: | | | | | | | | | | Beginning balance | | $ | 23,425 | | | Additions | | 6,476 | | | Cash Collections | | — | | | Adjust asset to fair value through earnings | | — | | | Ending balance | | $ | 29,901 | |
The following tables present the range and weighted‑average of the significant unobservable inputs used in Level 3 fair value measurements: Cardholder receivables | | | | | | | | | | | | | | | | | | | | | | | April 30, 2026 | | Unobservable Input | | Minimum | | Maximum | | Weighted- Average(1) | | Discount rate | | 14.20% | | 15.20% | | 14.70% | | Default rate | | 27.00% | | 33.00% | | 30.00% | (1) Weighted-average shown as a representative midpoint within the disclosed range. |
| | | | | | | | | | | | | | | | | | | | | | | January 31, 2026 | | Unobservable Input | | Minimum | | Maximum | | Weighted- Average(1) | | Discount rate | | 14.21% | | 15.21% | | 14.71% | | Default rate | | 27.00% | | 33.00% | | 30.00% | (1) Weighted-average shown as a representative midpoint within the disclosed range. |
Deferred purchase price receivable | | | | | | | | | | | | | | | | | | | | | | | April 30, 2026 | | Unobservable Input | | Minimum | | Maximum | | Weighted- Average(1) | | Discount rate | | 7.25% | | 10.75% | | 9.00% | | Funded monthly repayment rate | | 4.50% | | 5.50% | | 5.00% | (1) Weighted-average shown as a representative midpoint within the disclosed range. |
| | | | | | | | | | | | | | | | | | | | | | | January 31, 2026 | | Unobservable Input | | Minimum | | Maximum | | Weighted- Average(1) | | Discount rate | | 7.25% | | 10.75% | | 9.00% | | Funded monthly repayment rate | | 4.50% | | 5.50% | | 5.00% | (1) Weighted-average shown as a representative midpoint within the disclosed range. |
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| Schedule of Reconciliation of Changes in Level 3 Instruments Measured on a Recurring Basis, Liability |
The following table summarizes the activity related to the aggregate fair value of amounts due to healthcare providers for the three months ended April 30, 2026: | | | | | | | | | | Beginning balance | | $ | 83,385 | | Additions(1) | | 27,717 | | | Cash remittances to healthcare providers | | (20,615) | | | Adjust liability to fair value through earnings | | 670 | | | Ending balance | | $ | 91,157 | | (1) Represents new obligations arising from patient payments or receivable activity before remittance. |
Due to healthcare providers | | | | | | | | | | | | | | | | | | | | | | | April 30, 2026 | | Unobservable Input | | Minimum | | Maximum | | Weighted- Average(1) | | Discount rate | | 14.20% | | 15.20% | | 14.70% | | Default rate | | 27.00% | | 33.00% | | 30.00% | (1) Weighted-average shown as a representative midpoint within the disclosed range. |
| | | | | | | | | | | | | | | | | | | | | | | January 31, 2026 | | Unobservable Input | | Minimum | | Maximum | | Weighted- Average(1) | | Discount rate | | 14.21% | | 15.21% | | 14.71% | | Default rate | | 27.00% | | 33.00% | | 30.00% | (1) Weighted-average shown as a representative midpoint within the disclosed range. |
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