RECEIVABLES (Tables)

12 Months Ended

Jan. 31, 2024


	January 31, 2024		January 31, 2023
	(in thousands)
Trade and unbilled receivables from contracts with customers
Trade receivables due from customers	$	83,187	$	47,298
Unbilled receivables	22,324		19,764
Less allowance for expected credit losses	3,038		3,080
	102,473		63,982

Short-term receivables due from finance companies	28,486		11,212

Trade and unbilled receivables from rental contracts
Trade receivables	3,101		3,629
Unbilled receivables	666		776
Less allowance for expected credit losses	465		360
	3,302		4,045

Other receivables
Due from manufacturers	18,775		15,007
Other	621		1,598
	19,396		16,605
Receivables, net of allowance for expected credit losses	$	153,657	$	95,844

Accounts Receivable, Allowance for Credit Loss

Following is a summary of allowance for credit losses on trade and unbilled accounts receivable by segment:


	Agriculture		Construction		Europe		Australia		Total
	(in thousands)
Balance at January 31, 2022	$	244	$	193	$	1,542	$	—	$	1,979
Current expected credit loss provision	190		84		1,273		—		1,547
Write-offs charged against allowance	93		166		184		—		443
Credit loss recoveries collected	26		13		—		—		39
Foreign exchange impact	—		—		(42)		—		(42)
Balance at January 31, 2023	367		124		2,589		—		3,080
Current expected credit loss provision	42		171		449		56		718
Write-offs charged against allowance	265		134		478		—		877
Credit loss recoveries collected	20		16		52		—		88

Foreign exchange impact	—		—		26		3		29
Balance at January 31, 2024	$	164	$	177	$	2,638	$	59	$	3,038

Impaired Financing Receivables

The following table presents impairment losses on receivables arising from sales contracts with customers and receivables arising from rental contracts:


	Year Ended January 31,
	2024		2023
	(in thousands)
Impairment losses on:
Receivables from sales contracts with customers	$	669	$	1,490
Receivables from rental contracts	247		127
	$	916	$	1,617