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Basis of Presentation (Policies)
6 Months Ended
Jul. 31, 2025
Basis of Presentation [Abstract]  
Recent Accounting Pronouncements
Recent Accounting Pronouncements
The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued.
Segment Reporting
The Company adopted ASU
No. 2023-07
(“ASU
2023-07”),
 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures
 for the year ended January 31, 2025 and applied it retrospectively for the prior period presented. See “Note 12. Segment Reporting.”
Income Taxes
In December 2023, the FASB issued ASU
2023-09,
“Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” This guidance requires a public entity to disclose in their rate reconciliation table additional categories of information about federal, state and foreign income taxes and to provide more details about the reconciling items in some categories if the items meet a quantitative threshold. The guidance also requires all entities to disclose annually income taxes paid (net of refunds received) disaggregated by federal (national), state and foreign taxes and to disaggregate the information by jurisdiction based on a quantitative threshold. This guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted, and this guidance should be applied prospectively but there is the option to apply it retrospectively. The Company plans to adopt the provisions of this guidance in conjunction with our Form
10-K
for our fiscal year ending January 31, 2026.
 
Disaggregation of Income Statement Expenses
In November 2024, the FASB issued ASU
No. 2024-03
(“ASU
2024-03”), Disaggregation
of Income Statement Expenses (“DISE”). ASU
2024-03
requires disaggregated disclosure of income statement expenses for public business entities. ASU
2024-03
does not change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense captions into specified categories in disclosures within the footnotes to the financial statements. As revised by ASU
No. 2025-01,
Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures, the provisions of ASU
2024-03
are effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. With the exception of expanding disclosures to include more granular income statement expense categories, we do not expect the adoption of ASU
2024-03
to have a material effect on our consolidated financial statements taken as a whole.