v3.26.1
Investments
6 Months Ended
Jul. 31, 2026
Investments [Abstract]  
Investments

Note 10. Investments

 

Short-term Investments

At July 31, 2026, the Company owned United States Treasury Bills (classified as short-term investments) that had an amortized cost, or carrying value, of approximately $288.2 million. The contractual maturity of these investments was less than one year. The weighted average yield to maturity rate was approximately 3.8%. Unrecognized holding losses at July 31, 2026 were approximately $275,000.

 

At January 31, 2026, the Company owned United States Treasury Bills (classified as short-term investments) that had an amortized cost, or carrying value, of approximately $187.0 million. The contractual maturity of these investments was less than one year. The weighted average yield to maturity rate was approximately 3.8%. Unrecognized holding losses at January 31, 2026 were approximately $52,000.

 

Equity Method Investment in Big River

 

The following table summarizes the Company’s equity method investment at July 31, 2026 and January 31, 2026 (dollars in thousands):

 

      Carrying Amount 
Entity    Ownership Percentage  July 31, 2026   January 31, 2026 
            
Big River  10.3%   $46,515    $37,759 

 

Undistributed earnings of the Company’s equity method investee totaled approximately $26.5 million and approximately $17.7 million at July 31, 2026 and January 31, 2026, respectively. The Company received dividends from its equity method investee of approximately $2.0 million and $2.5 million in the first six months of fiscal years 2026 and 2025, respectively.

 

Summarized financial information for the Company’s equity method investee is presented in the following table for the periods presented (amounts in thousands):

 

   Three Months Ended
July 31,
   Six Months Ended
July 31,
 
   2026   2025   2026   2025 
                     
Net sales and revenue  $333,296   $229,876   $603,006   $502,179 
Production tax credit income  $20,327   $-   $40,219   $- 
Gross profit  $82,701   $13,238   $127,806   $27,488 
Depreciation expense  $4,463   $3,907   $8,796   $7,769 
Net income  $77,781   $9,320   $120,468   $21,056 
Net income attributable to members  $67,975   $6,102   $105,405   $15,777