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SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

12 Months Ended

Jan. 31, 2025

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

NOTE 18 – SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

Balance Sheets

Other current assets consisted of the following at January 31, 2025 and 2024:


	2025		2024
Income tax refunds receivable and prepaid income taxes	$	30,881	$	18,267
Note receivable		5,023		—
Prepaid expenses		5,751		6,035
Raw materials inventory		320		9,985
Other		9,950		4,972
Total other current assets	$	51,925	$	39,259

During Fiscal 2025, GPS made a development loan to a special purpose entity to support the development phase of a natural gas-fired power plant. As of January 31, 2025, the outstanding balance of the loan was $5.0 million.

Accrued expenses consisted of the following at January 31, 2025 and 2024:


	2025		2024
Accrued project costs	$	31,620	$	49,135
Accrued compensation		29,772		21,206
Lease liabilities		2,710		2,726
Other		19,217		8,654
Total accrued expenses	$	83,319	$	81,721

Other Loss

During Fiscal 2024, 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. 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. The total amount of the fraud loss and the professional fees, net with funds recovered, of approximately $2.7 million is reflected in other income as a loss in the consolidated statement of earnings.