RECENT ADOPTED AND ISSUED ACCOUNTING PRONOUNCEMENTS (Policies)	3 Months Ended
Apr. 30, 2026
RECENT ADOPTED AND ISSUED ACCOUNTING PRONOUNCEMENTS
Effects of Recently Adopted and Issued Accounting Pronouncements	Recently Adopted Accounting Guidance There was no accounting guidance adopted during the three months ended April 30, 2026. Issued Accounting Guidance Being Evaluated for Adoption In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses”. The ASU requires public entities to disclose more detailed information about certain costs and expenses presented in the income statement, including inventory purchases, employee compensation, selling expenses, depreciation and intangible asset amortization. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The amendments in this ASU should be applied prospectively; however, retrospective application is permitted. The Company is currently evaluating the impact of ASU 2024-03 on its consolidated financial statements and related disclosures.

RECENT ADOPTED AND ISSUED ACCOUNTING PRONOUNCEMENTS (Policies)

3 Months Ended

Apr. 30, 2026

RECENT ADOPTED AND ISSUED ACCOUNTING PRONOUNCEMENTS

Effects of Recently Adopted and Issued Accounting Pronouncements

Recently Adopted Accounting Guidance

There was no accounting guidance adopted during the three months ended April 30, 2026.

Issued Accounting Guidance Being Evaluated for Adoption

In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses”. The ASU requires public entities to disclose more detailed information about certain costs and expenses presented in the income statement, including inventory purchases, employee compensation, selling expenses, depreciation and intangible asset amortization. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The amendments in this ASU should be applied prospectively; however, retrospective application is permitted. The Company is currently evaluating the impact of ASU 2024-03 on its consolidated financial statements and related disclosures.