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Contract Advances | 3 Months Ended
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Apr. 30, 2024
Contract Advances |
Contract Advances | 6. Contract Advances The Company receives advances under certain of its contracts for products sold by Eagle. Those advances are considered contract liabilities with revenues recorded upon delivery of promised goods to customers. These advances are included in Other Accrued Expenses on the Company’s consolidated balance sheet. The following is a roll-forward of the advances from January 31, 2024 through April 30, 2024 and from January 31, 2023 through April 30, 2023 (in $000s):
|  | 2024 |  |  | 2023 |
Contract liability – January 31 |  | $ | 104 |  |  | $ | 1,627 |
Increases to contract liability |  |  | 173 |  |  |  | 212 |
Decreases to contract liability |  |  | (102 | ) |  |  | (500 | )
Contract liability – April 30 |  | $ | 175 |  |  | $ | 1,339 |

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