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Note 4 - Revenue Recognition - Reconciliation of the Cost in Excess of Billings (Details) - USD ($) $ in Thousands | Jul. 31, 2024 | Jan. 31, 2024
--- | --- | ---
Costs incurred on uncompleted contracts | $ 17,686 | $ 21,912
Estimated earnings | 12,110 | 11,270
Earned revenue | 29,796 | 33,182
Less billings to date | 27,415 | 30,580
Costs in excess of billings, net | 2,381 | 2,602
Contract assets: Costs and estimated earnings in excess of billings on uncompleted contracts | 3,085 | 3,097
Contract liabilities: Billings in excess of costs and estimated earnings on uncompleted contracts | (704) | (495)
Costs in excess of billings, net | $ 2,381 | $ 2,602

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