v3.26.1
Contract Balances, Performance Obligations and Contract Costs
6 Months Ended
Jul. 31, 2026
Contract Balances, Performance Obligations and Contract Costs  
Contract Balances, Performance Obligations and Contract Costs

Note 19 – Contract Balances, Performance Obligations and Contract Costs

Deferred Revenue

The following table presents the changes in the deferred revenue balance as follows:

  ​ ​ ​

Deferred

Revenue

Balance at January 31, 2026

 

119,062

Recognition of previously deferred revenue

 

(65,952)

Deferral of revenue

 

70,734

Increases from business combinations, net

 

1,243

Effect of movements in foreign exchange

 

(462)

Balance at July 31, 2026

 

124,625

Current

123,874

Long-term

751

Performance Obligations

As of July 31, 2026, approximately $729.6 million of revenue is expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. We expect to recognize revenue on approximately 80% of these remaining performance obligations over the next 24 months with the balance recognized thereafter.

Contract Assets

The following table presents the changes in the contract assets balance as follows:

  ​ ​ ​

Contract

Assets

Balance at January 31, 2026

 

3,348

Transfers to trade receivables from contract assets

 

(2,019)

Increases as a result of revenue recognized during the period, net of amounts transferred to trade receivables

 

372

Effect of movements in foreign exchange

 

(5)

Balance at July 31, 2026

 

1,696

Contract Costs

Capitalized contract costs net of accumulated amortization is $23.1 million at July 31, 2026 ($22.8 million at January 31, 2026). Capitalized contract costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. For the three and six month periods ended July 31, 2026, the amount of amortization included in sales and marketing expenses was $2.2 million and $4.4 million, respectively, and $2.1 million and $4.1 million for the same periods in fiscal 2026, respectively. For both the three and six month periods ended July 31, 2026 and July 31, 2025, there was no impairment loss in relation to the capitalized contract costs.