RECEIVABLES (Tables)

3 Months Ended

Apr. 30, 2026


	April 30, 2026		January 31, 2026
	(in thousands)
Trade and unbilled receivables from contracts with customers
Trade receivables due from customers	$	49,899	$	55,078
Unbilled receivables	28,170		24,179
Less allowance for expected credit losses	(2,312)		(2,093)
	75,757		77,164

Short-term receivables due from finance companies	17,027		19,227

Trade and unbilled receivables from rental contracts
Trade receivables	3,953		3,987
Unbilled receivables	1,279		928
Less allowance for expected credit losses	(516)		(545)
	4,716		4,370
Other receivables
Due from manufacturers	11,135		24,312
Other	944		1,958
	12,079		26,270
Receivables, net of allowance for expected credit losses	$	109,579	$	127,031

Following is a summary of allowance for credit losses on trade and unbilled accounts receivable by segment:


	Agriculture		Construction		Europe		Australia		Total
	(in thousands)
Balance at January 31, 2026	$	515	$	199	$	1,277	$	102	$	2,093
Current expected credit loss provision	42		33		287		25		387
Write-offs charged against allowance	(28)		(33)		(104)		(2)		(167)
Credit loss recoveries collected	13		8		—		—		21
Foreign exchange impact	—		—		(25)		3		(22)
Balance at April 30, 2026	$	542	$	207	$	1,435	$	128	$	2,312


	Agriculture		Construction		Europe		Australia		Total
	(in thousands)
Balance at January 31, 2025	$	605	$	209	$	1,132	$	48	$	1,994
Current expected credit loss provision	4		(15)		182		10		181
Write-offs charged against allowance	(30)		(53)		—		—		(83)
Credit loss recoveries collected	2		6		—		—		8
Foreign exchange impact	—		—		58		1		59
Balance at April 30, 2025	$	581	$	147	$	1,372	$	59	$	2,159