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Assets Held For Sale | 6 Months Ended
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Jul. 31, 2025
Assets Held For Sale [Abstract] |
Assets Held For Sale |
5. | Assets Held for Sale
According to ASC 360, “Impairment and Disposal of Long-Lived Assets”, an asset is considered to be held for sale when all of the following criteria are met: (i) management commits to a plan to sell the asset; (ii) the asset is available for immediate sale in its present condition; (iii) an active program to locate a buyer and complete the sale has been initiated; (iv) the sale of the asset is probable and expected to be completed within one year; (v) the asset is actively being marketed for a reasonable sales price; and (vi) it is unlikely that the plan will be significantly modified or withdrawn. During Q2 FY26, the Company determined that it met the held for sale criteria pursuant to ASC 360, “Impairment and Disposal of Long-Lived Assets” on the Decatur, Alabama warehouse facility. The Company recorded assets held for sale at the lower of their carrying value or fair value less costs to sell. The total carrying value of the assets held for sale at July 31, 2025 was $1.4 million and is separately recorded on the condensed consolidated balance sheets. See Note 1 3 for further information.

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