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Fair Value Measurements (Tables)

6 Months Ended

Jul. 31, 2025

Fair Value Measurements

Schedule of financial instruments measured at fair value on recurring basis

The following table shows the Company’s financial instruments measured at fair value on a recurring basis as of July 31, 2025:

​

​	​	​	​	​	​	​	​	​
​		Level 1		Level 2		Level 3		Total
Assets:
Equity derivative contracts		—		19,766		—		19,766
​	​	​	​	​	​	​	​	​
Liabilities:
Contingent consideration		—		—		7,387		7,387

​

The following table shows the Company’s financial instruments measured at fair value on a recurring basis as of January 31, 2025:

​

​	​	​	​	​	​	​	​	​
​		Level 1		Level 2		Level 3		Total
Assets:
Equity derivative contracts		—		26,372		—		26,372
​	​	​	​	​	​	​	​	​
Liabilities:
Contingent consideration		—		—		8,674		8,674

Schedule of changes in fair value measurements

​

​	​	​
​		Level 3
Balance at January 31, 2025	​	8,674
Cash payments		(1,230)
Charges (recovery) through profit or loss		(59)
Effect of movements in foreign exchange and other		2
Balance at July 31, 2025		7,387

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- References

No definition available.

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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- Definition

Tabular disclosure of derivative assets at fair value.

+ References

No definition available.

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