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Fair Value Measurements (Tables) | 12 Months Ended
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Jan. 31, 2021
Fair Value Disclosures [Abstract] |
Schedule of financial assets and liabilities measured and recorded at fair value on a recurring basis | Financial assets and liabilities measured and recorded at fair value on a recurring basis were presented within the Company's Balance Sheets as follows:
| Fair Value as of January 31, 2021 |  | Fair Value as of January 26, 2020
(in thousands) | Total |  | (Level 1) |  | (Level 2) |  | (Level 3) |  | Total |  | (Level 1) |  | (Level 2) |  | (Level 3)
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Convertible debt | $ | 11,989 |  |  | $ | — |  |  | $ | — |  |  | $ | 11,989 |  |  | $ | 10,700 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,700 |
Total financial assets | $ | 11,989 |  |  | $ | — |  |  | $ | — |  |  | $ | 11,989 |  |  | $ | 10,700 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,700 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cycleo Earn-out | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,108 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,108 |
Interest rate swap agreement | 1,782 |  |  | — |  |  | 1,782 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total return swap contracts | 167 |  |  | — |  |  | 167 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total financial liabilities | $ | 1,949 |  |  | $ | — |  |  | $ | 1,949 |  |  | $ | — |  |  | $ | 2,108 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,108 |
Reconciliation of the change in the earn-out liability | The following table presents a reconciliation of the changes in the Cycleo Earn-out liability categorized within Level 3 in the fiscal year ended January 31, 2021:
(in thousands) |  |
Balance at January 26, 2020 |  | $ | 2,108 |
Changes in fair value of contingent earn-out obligations |  | (33) |
Changes in fair value of non-contingent earn-out obligations |  | (117) |
Transferred out of Level 3 |  | (1,958) |
Balance at January 31, 2021 |  | $ | — |
Fair Value, Assets Measured on Recurring Basis | The following table presents a reconciliation of the changes in convertible debt investments in the fiscal year ended January 31, 2021:
(in thousands) |
Balance at January 26, 2020 | $ | 10,700 |
Additions | 3,500 |
Fair market value adjustment to OCI | (313) |
Increase in credit loss reserve | (2,927) |
Interest accrued | 1,029 |
Balance at January 31, 2021 | $ | 11,989 |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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