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ACCOUNTS RECEIVABLE
3 Months Ended
Apr. 30, 2026
ACCOUNTS RECEIVABLE  
ACCOUNTS RECEIVABLE

NOTE 5 – ACCOUNTS RECEIVABLE

Accounts receivable includes amounts that have been billed and amounts that are billable to customers. As of April 30, 2026 and January 31, 2026, there were billable amounts related to an overseas project in the total amounts of $25.1 million and $25.5 million, respectively, including the expected refund of the letter of credit draw identified in Note 9.

The amounts of the provision for credit losses for the three months ended April 30, 2026 and 2025 were insignificant. The allowances for credit losses as of April 30, 2026 and January 31, 2026 were insignificant.