SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

6 Months Ended

Jul. 31, 2023

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

NOTE 15 — SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

Other current assets consisted of the following at July 31, 2023 and January 31, 2023:

	July 31,		January 31,
	2023		2023
Income tax refunds receivable and prepaid income taxes	$	16,895	$	15,327
Raw materials inventory		12,836		11,903
Prepaid expenses		6,848		4,541
Other		6,859		6,563
Total other current assets	$	43,438	$	38,334

Accrued expenses consisted of the following at July 31, 2023 and January 31, 2023:

	July 31,		January 31,
	2023		2023
Accrued compensation	$	13,085	$	18,286
Accrued project costs		43,995		17,448
Lease liabilities		1,535		1,567
Other		9,005		12,566
Total accrued expenses	$	67,620	$	49,867

On March 7, 2023, the Company determined that it had been a victim of a complex criminal scheme, which resulted in fraudulently-induced outbound wire transfers to a third-party account. As a result of the event, the Company incurred a loss of approximately $3.0 million. The Company retained specialized legal counsel and a cybersecurity services firm to assist in an independent forensic investigation of the incident and the efforts to recover the funds. As a result, the Company incurred legal, audit and other professional fees in the aggregate amount of $0.2 million related to this event and has recovered approximately $0.4 million through legal efforts and insurance proceeds as of July 31, 2023. The Company continues to pursue efforts to recover additional funds. The total amount of the fraud loss and the professional fees, net with funds recovered, of approximately $2.8 million is included in other income, net in the condensed consolidated statements of earnings for the six months ended July 31, 2023.