SUBSEQUENT EVENTS	12 Months Ended
Jan. 31, 2020
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 19 - SUBSEQUENT EVENTS The world-wide outbreak of COVID-19 is having a major impact on the normal business activities in the Republic of Ireland ("Ireland") and the UK. Almost all planned power plant outage and maintenance projects in Ireland have been postponed for an indefinite period other than emergency tasks, which necessitated the temporary lay-off of the majority of APC's skilled and semi-skilled workers. Construction on the TeesREP project was suspended on March 24, 2020 due to the COVID-19 pandemic, pending preparations being made by the contractors and subcontractors to comply with new and evolving government guidance concerning public health protocols. This action was taken for the protection of the health and safety of the large workforce on site, while allowing consideration of whether a reduced workforce can return to the site to continue key construction activities safely. Currently, only a small number of critical maintenance staff remains on site, following all social distancing protocols in compliance with UK central government guidance. At the time of the suspension of work on the TeesREP project, APC had completed approximately 90% of its subcontracted work. APC intends to pursue all emergency governmental payroll subsidies and other government support for the emergency that may be available in Ireland and the UK. Nonetheless, the project shutdowns will have a significant impact on the revenues and profitability of APC for the foreseeable future until, at a minimum, the COVID-19 outbreak reduces materially. In late March 2020, the governor of the state of Ohio announced a stay-at-home order that closes non-essential businesses and limits the reasons people may leave their homes during the outbreak. However, construction and building trades are among the professions allowed to keep working. Guernsey County, Ohio, is the location of the Company's largest active project. GPS has implemented measures to help keep workers safe as required under the state order. To the extent possible under the circumstances, current work on the project, which includes primarily site preparation efforts, design engineering and early phases of construction has continued. However, as the project ramps-up into heavier construction phases later this year, COVID-19 impacts could become more meaningful. GPS is monitoring supply-chain issues for impacts on equipment delivery delays related to the COVID-19 health crisis. The ultimate impacts of the health crisis on this significant GPS project and on the future revenues and financial performance of GPS are not known. The typical force majeure clauses of the Company's fixed-price construction contracts provide certain schedule or other relief that helps to mitigate these adverse effects. The operational activities of TRC and SMC have not been meaningfully affected by the COVID-19 outbreak yet. Nonetheless, revenues of these other businesses for the first few quarters of the fiscal year ending January 31, 2021 are expected to be less than revenues of the comparable periods of Fiscal 2020. Most of the employees of the Company who ordinarily work in the various offices of the Company located in the US, Ireland and the UK, have continued to perform essential tasks remotely in compliance with various local and state orders and requests. In a response to the crisis, the US Congress passed the Coronavirus, Aid, Relief, and Economic Security Act (the “CARES Act”) that was signed into law on March 27, 2020. This wide-ranging legislation is an emergency economic stimulus package that includes spending and tax breaks aimed at strengthening the US economy and funding a nationwide effort to curtail the effects of the outbreak of COVID-19. Some of the tax changes may impact the Company’s consolidated financial statements positively including the removal of limitations on the future utilization of certain net operating losses and the re-establishment of a loss carryback period for certain losses to five years. Due to the recent enactment of the sweeping emergency legislation, the Company has not yet determined the impact, if any, that the tax changes and other provisions of the CARES Act will have on its financial position, results of operations and cash flows.

NOTE 19 - SUBSEQUENT EVENTS

The world-wide outbreak of COVID-19 is having a major impact on the normal business activities in the Republic of Ireland ("Ireland") and the UK. Almost all planned power plant outage and maintenance projects in Ireland have been postponed for an indefinite period other than emergency tasks, which necessitated the temporary lay-off of the majority of APC's skilled and semi-skilled workers. Construction on the TeesREP project was suspended on March 24, 2020 due to the COVID-19 pandemic, pending preparations being made by the contractors and subcontractors to comply with new and evolving government guidance concerning public health protocols. This action was taken for the protection of the health and safety of the large workforce on site, while allowing consideration of whether a reduced workforce can return to the site to continue key construction activities safely. Currently, only a small number of critical maintenance staff remains on site, following all social distancing protocols in compliance with UK central government guidance. At the time of the suspension of work on the TeesREP project, APC had completed approximately 90% of its subcontracted work. APC intends to pursue all emergency governmental payroll subsidies and other government support for the emergency that may be available in Ireland and the UK. Nonetheless, the project shutdowns will have a significant impact on the revenues and profitability of APC for the foreseeable future until, at a minimum, the COVID-19 outbreak reduces materially.

In late March 2020, the governor of the state of Ohio announced a stay-at-home order that closes non-essential businesses and limits the reasons people may leave their homes during the outbreak. However, construction and building trades are among the professions allowed to keep working. Guernsey County, Ohio, is the location of the Company's largest active project. GPS has implemented measures to help keep workers safe as required under the state order. To the extent possible under the circumstances, current work on the project, which includes primarily site preparation efforts, design engineering and early phases of construction has continued. However, as the project ramps-up into heavier construction phases later this year, COVID-19 impacts could become more meaningful. GPS is monitoring supply-chain issues for impacts on equipment delivery delays related to the COVID-19 health crisis. The ultimate impacts of the health crisis on this significant GPS project and on the future revenues and financial performance of GPS are not known. The typical force majeure clauses of the Company's fixed-price construction contracts provide certain schedule or other relief that helps to mitigate these adverse effects.

The operational activities of TRC and SMC have not been meaningfully affected by the COVID-19 outbreak yet. Nonetheless, revenues of these other businesses for the first few quarters of the fiscal year ending January 31, 2021 are expected to be less than revenues of the comparable periods of Fiscal 2020. Most of the employees of the Company who ordinarily work in the various offices of the Company located in the US, Ireland and the UK, have continued to perform essential tasks remotely in compliance with various local and state orders and requests.

In a response to the crisis, the US Congress passed the Coronavirus, Aid, Relief, and Economic Security Act (the “CARES Act”) that was signed into law on March 27, 2020. This wide-ranging legislation is an emergency economic stimulus package that includes spending and tax breaks aimed at strengthening the US economy and funding a nationwide effort to curtail the effects of the outbreak of COVID-19. Some of the tax changes may impact the Company’s consolidated financial statements positively including the removal of limitations on the future utilization of certain net operating losses and the re-establishment of a loss carryback period for certain losses to five years. Due to the recent enactment of the sweeping emergency legislation, the Company has not yet determined the impact, if any, that the tax changes and other provisions of the CARES Act will have on its financial position, results of operations and cash flows.