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Fair Value Measurements (Tables)

12 Months Ended

Jan. 31, 2019

Fair Value Disclosures [Abstract]

Summary of Financial Assets and Liabilities Measured at Fair Value

The following tables provide a summary of the financial assets and liabilities that are measured at fair value:

Assets measured at fair value:		Fair value measurement at January 31, 2019																Fair value measurement at January 31, 2018
(in thousands)		Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3				Total
Money Market Funds (included in Cash and Cash Equivalents)		$	—			$	—			$	—			$	—			$	1,798			$	—			$	—			$	1,798
State and Municipal Obligations (included in Securities Available for Sale)			—				—				—				—				—				1,511				—				1,511
Swap Contract (include in Other Assets)			—				85				—				85				—				101				—				101
Total assets		$	—			$	85			$	—			$	85			$	1,798			$	1,612			$	—			$	3,410
Liabilities measured at fair value:		Fair value measurement at January 31, 2019																Fair value measurement at January 31, 2018
(in thousands)		Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3				Total
Swap Contract (included in Other Liabilities)		$	—			$	600			$	—			$	600			$	—			$	1,513			$	—			$	1,513
Earnout Liability (included in Other Liabilities)			—				—				14				14				—				—				15				15
Total liabilities		$	—			$	600			$	14			$	614			$	—			$	1,513			$	15			$	1,528

Summary of Changes in Fair value of Level 3 Financial Liability

The following table presents the changes in fair value of our Level 3 financial liability for the years ended January 31, 2019 and 2018:

		Contingent Earnout Liability
(In thousands)
Balance at January 31, 2017		$	—
Fair value of contingent consideration acquired			1,314
Change in fair value of contingent earn out liability included in earnings			(1,438	)
Currency translation adjustment			139
Balance at January 31, 2018		$	15
Change in fair value of contingent earn out liability included in earnings			—
Currency translation adjustment			(1	)
Balance at January 31, 2019		$	14

Schedule of Company's Long-Term Debt Including the Current Portion Not Reflected in Financial Statements at Fair Value

The Company’s long-term debt, including the current portion of long-term debt not reflected in the financial statements at fair value, is reflected in the table below:

		Fair Value Measurement at January 31, 2019
(In thousands)		Level 1				Level 2				Level 3				Total				Carrying Value
Long-Term Debt and Related Current Maturities		$	—			$	—			$	18,857			$	18,857			$	18,242
		Fair Value Measurement at January 31, 2018
(In thousands)		Level 1				Level 2				Level 3				Total				Carrying Value
Long-Term Debt and Related Current Maturities		$	—			$	—			$	24,873			$	24,873			$	23,372

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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)
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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 http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258

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- Definition

Tabular disclosure of information pertaining to carrying amount and estimated fair value of short-term and long-term debt instruments or arrangements, including but not limited to, identification of terms, features, and collateral requirements.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

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