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SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

3 Months Ended

Apr. 30, 2023

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

NOTE 15 — SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

Other current assets consisted of the following at April 30, 2023 and January 31, 2023:


	April 30,		January 31,
	2023		2023
Income tax refunds receivable and prepaid income taxes	$	16,233	$	15,327
Raw materials inventory		12,172		11,903
Prepaid expenses		7,862		4,541
Other		6,109		6,563
Total other current assets	$	42,376	$	38,334

Accrued expenses consisted of the following at April 30, 2023 and January 31, 2023:


	April 30,		January 31,
	2023		2023
Accrued compensation	$	11,382	$	18,286
Project costs		21,764		17,448
Lease liabilities		1,491		1,567
Other		10,118		12,566
Total accrued expenses	$	44,755	$	49,867

On March 7, 2023, the Company determined that it had been a victim of a complex criminal scheme, which resulted in fraudulently-induced outbound wire transfers to a third-party account. As a result of the event, the Company incurred a loss of approximately $3.0 million related to the amount of the unrecovered funds. Any amount of this loss expected to be reimbursed to the Company from its insurance policy is not expected to be material. The Company retained specialized legal counsel and a cybersecurity services firm to assist in an independent forensic investigation of the incident and the efforts to recover the funds. As a result, the Company incurred legal, audit and other professional fees in the aggregate amount of $0.2 million related to this event. The total amount of the fraud loss and the professional fees, approximately $3.2 million, is included in other loss in the condensed consolidated statements of earnings for the three months ended April 30, 2023.