v3.26.1
Leases
3 Months Ended
Apr. 30, 2026
Leases [Abstract]  
Leases

Note 4. Leases

 

Operating Leases

 

At April 30, 2026, the Company had lease agreements, as lessee, for railcars. All of the leases are accounted for as operating leases. The lease agreements do not contain a specified implicit interest rate; therefore, the Company’s estimated incremental borrowing rate was used to determine the present value of future minimum lease payments. The lease term for all of the Company’s leases includes the noncancelable period of the lease and any periods covered by renewal options that the Company is reasonably certain to exercise. Certain leases include rent escalations pre-set in the agreements, which are factored into the lease payment stream.

 

The components of lease expense, classified as SG&A expenses on the Consolidated Statement of Operations and total cash paid for amounts included in the measurement of lease liabilities are as follows (amounts in thousands):

 

   Three Months Ended
April 30,
 
   2026   2025 
         
Operating lease expense  $2,052   $2,008 
Variable lease expense   46    66 
Total lease expense  $2,098   $2,074 
           
Total cash paid in measurement of lease liability  $1,922   $2,171 

The following table is a summary of future minimum rentals on such leases at April 30, 2026 (amounts in thousands):

 

Years Ended January 31,  Minimum
Rentals
 
     
Remainder of 2027  $5,788 
2028   6,382 
2029   3,701 
2030   2,028 
2031   129 
Total   18,028 
Less: present value discount   1,625 
Operating lease liabilities  $16,403 

 

At April 30, 2026, the weighted average remaining lease term is 2.5 years, and the weighted average discount rate is 6.62% for the outstanding leases.

 

At January 31, 2026, the weighted average remaining lease term was 2.7 years, and the weighted average discount rate was 6.61% for the outstanding leases.

 

Finance Lease

 

At April 30, 2026, the Company had one lease agreement that was classified as a finance lease for an electrical substation facility. Prepayments totaling $15.6 million were made prior to fiscal year 2025. This balance was included in the finance lease right-of-use asset calculation upon lease commencement in fiscal year 2025 as a non-cash investing activity. The lease includes monthly payments of approximately $39,000 to be made over the term of the lease. The lease term for this lease includes the noncancelable period of the lease and any periods for which only the Company has the option to cancel but is reasonably expected to continue the lease. Based on this, the lease term was determined to be 10 years. Control of the facility’s output was transferred to the Company just before the end of the first quarter of fiscal year 2025, with monthly lease expense commencing in the second quarter of fiscal year 2025. For the three month period ended April 30, 2026, expense related to this lease was approximately $0.5 million, which includes approximately $55,000 in interest expense.

 

The weighted average remaining lease term for the finance lease was 9.0 and 9.3 years as of April 30, 2026 and January 31, 2026, respectively. A discount rate of 6.9% was deemed appropriate as an incremental borrowing rate for a 10-year term.

The following table is a summary of future minimum rentals on the lease at April 30, 2026 (amounts in thousands):

 

Years Ended January 31,  Minimum
Rentals
 
     
Remainder of 2027  $352 
2028   469 
2029   469 
2030   469 
2031   469 
Thereafter   1,993 
Total   4,221 
Less: present value discount   1,083 
Finance lease liabilities  $3,138