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FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jul. 31, 2022

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

Our assets and liabilities measured at fair value on a recurring basis consisted of the following as of July 31, 2022 and January 31, 2022:

						July 31, 2022
						Fair Value Hierarchy Category
(in thousands)						Level 1						Level 2						Level 3
Assets:
Money market funds						$	43,369					$	—					$	—
Commercial paper, classified as cash and cash equivalents						—						69,691						—
Foreign currency forward contracts						—						16						—
Contingent consideration receivable						—						—						138
Total assets						$	43,369					$	69,707					$	138
Liabilities:
Foreign currency forward contracts						$	—					$	219					$	—
Total liabilities						$	—					$	219					$	—

 

						January 31, 2022
						Fair Value Hierarchy Category
(in thousands)						Level 1						Level 2						Level 3
Assets:
Money market funds						$	127,041					$	—					$	—
Commercial paper, classified as cash and cash equivalents						—						29,995						—
Foreign currency forward contracts						—						33						—
Contingent consideration receivable						—						—						271
Total assets						$	127,041					$	30,028					$	271
Liabilities:
Foreign currency forward contracts						$	—					$	91					$	—
Contingent consideration — business combinations						—						7,776						—
Total liabilities						$	—					$	7,867					$	—

Schedule of Changes in the Estimated Fair Value Using Significant Unobservable Inputs (Level 3)

The following table presents the changes in the estimated fair values of our liabilities for contingent consideration measured using significant unobservable inputs (Level 3) for the six months ended July 31, 2021:

						Six Months Ended July 31,
(in thousands)						2021
Fair value measurement at beginning of period						$	15,704
Contingent consideration liabilities recorded for business combinations						900
Changes in fair values, recorded in operating expenses						636
Payments of contingent consideration						(9,560)
Foreign currency translation and other						(48)
Fair value measurement at end of period						$	7,632

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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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258

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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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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