Impaired Financing Receivables

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- Definition

Rental Contract, Impairment Loss

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Revenue from Contracts with Customers, Impairment Loss

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.

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Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.

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Amount of allowance for credit loss on accounts receivable.

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Amount of increase in allowance for credit loss on accounts receivable, from recovery.

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Amount of direct write-downs of accounts receivable charged against the allowance.

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- Definition

Amount of foreign currency translation gain (loss) which decreases (increases) allowance for credit loss on financing receivable. Excludes net investment in lease.

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Amount of expense (reversal of expense) for expected credit loss on accounts receivable.

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Amount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer.

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RECEIVABLES (Details) - USD ($) $ in Thousands	3 Months Ended
RECEIVABLES (Details) - USD ($) $ in Thousands	Apr. 30, 2026	Apr. 30, 2025	Jan. 31, 2026	Jan. 31, 2025
Accounts, Notes, Loans and Financing Receivable [Line Items]
Revenue from Contracts with Customers, Impairment Loss	$ 387	$ 181
Rental Contract, Impairment Loss	(29)	28
Accounts Receivable, Allowance for Credit Loss			$ (2,093)	$ (1,994)
Accounts Receivable, after Allowance for Credit Loss, Current	109,579		127,031
Unbilled Receivables, Current	28,200		24,200
Accounts Receivable, Allowance for Credit Loss, Writeoff	(167)	(83)
Accounts Receivable, Credit Loss Expense (Reversal)	387	181
Accounts Receivable, Allowance for Credit Loss, Recovery	21	8
Financing Receivable, Allowance for Credit Loss, Foreign Currency Translation	(22)	59
Impaired Financing Receivables	358	209
Accounting Standards Update 2016-13
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss	(2,312)	(2,159)
Trade Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, before Allowance for Credit Loss, Current	49,899		55,078
Unbilled Receivables from Operating Leases and Rental Contracts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, before Allowance for Credit Loss, Current	1,279		928
Accounts Receivable, Allowance for Credit Loss	(2,312)		(2,093)
Accounts Receivable, after Allowance for Credit Loss, Current	75,757		77,164
Unbilled Receivables, Current	28,170		24,179
Trade Receivables due from Finance Companies [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, before Allowance for Credit Loss, Current	17,027		19,227
Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, before Allowance for Credit Loss, Current	3,953		3,987
Receivables due from Manufacturers [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, before Allowance for Credit Loss, Current	11,135		24,312
Other Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, before Allowance for Credit Loss, Current	944		1,958
Accounts Receivable, after Allowance for Credit Loss, Current	12,079		26,270
Trade And Unbilled Receivables From Rental Contracts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss	(516)		(545)
Accounts Receivable, after Allowance for Credit Loss, Current	4,716		4,370
Agricultural Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss	(542)	(581)	(515)	(605)
Accounts Receivable, Allowance for Credit Loss, Writeoff	(28)	(30)
Accounts Receivable, Credit Loss Expense (Reversal)	42	4
Accounts Receivable, Allowance for Credit Loss, Recovery	13	2
International [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss	(1,435)	(1,372)	(1,277)	(1,132)
Accounts Receivable, Allowance for Credit Loss, Writeoff	(104)	0
Accounts Receivable, Credit Loss Expense (Reversal)	287	182
Accounts Receivable, Allowance for Credit Loss, Recovery	0	0
Financing Receivable, Allowance for Credit Loss, Foreign Currency Translation	(25)	58
Construction Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss	(207)	(147)	(199)	$ (209)
Accounts Receivable, Allowance for Credit Loss, Writeoff	(33)	(53)
Accounts Receivable, Credit Loss Expense (Reversal)	33	(15)
Accounts Receivable, Allowance for Credit Loss, Recovery	8	$ 6
Australia
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss	(128)		$ (102)
Accounts Receivable, Allowance for Credit Loss, Writeoff	(2)
Accounts Receivable, Credit Loss Expense (Reversal)	25
Financing Receivable, Allowance for Credit Loss, Foreign Currency Translation	$ 3