FAIR VALUE (Tables)

12 Months Ended

Jan. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

Financial assets and liabilities measured at fair value at January 31, 2024 on a recurring basis are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Total Fair Value
Forward purchase contracts asset  (1)	$	-	$	579	$	-	$	579
Forward purchase contracts liability  (4)	$	-	$	802	$	-	$	802
Commodity futures – in a loss position(2)		297		-		-		297
Total liabilities	$	297	$	802	$	-	$	1,099

Financial assets and liabilities measured at fair value at January 31, 2023 on a recurring basis are summarized below (amounts in thousands):

	Level 1		Level 2		Level 3		Total Fair Value
Forward purchase contracts asset  (1)	$	-	$	105	$	-	$	105
Commodity futures – in a gain position (3)		80		-		-		80
Total assets	$	80	$	105	$	-	$	185
Forward purchase contracts liability  (4)	$	-	$	355	$	-	$	355
Commodity futures – in a loss position(5)		67		-		-		67
Total liabilities	$	67	$	355	$	-	$	422

(1) The forward purchase contracts asset is included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

(2) The commodity futures liability is netted with cash collateral due from broker and included in “Prepaid expense and other” on the accompanying Consolidated Balance Sheets.

(3)   The commodity futures asset is included in “Prepaid expenses and other” on the accompanying Consolidated Balance Sheets.

(4) The forward purchase contracts liability is included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.

(5) The commodity futures asset is included in “Accrued expenses and other current liabilities” on the accompanying Consolidated Balance Sheets.