BUSINESS COMBINATIONS (Tables)

12 Months Ended

Jan. 31, 2024

Business Acquisition [Line Items]

Schedule of allocations of purchase prices in business combinations

	O’Connors		Heartland Companies
	October 2, 2023		August 1, 2022
Assets acquired:
Cash	$	4,165	$	1,583
Receivables	8,323		9,007
Inventories	96,802		103,504
Prepaid expenses and other	314		602
Property and equipment	11,450		20,204
Operating lease assets	14,798		3,928
Intangible assets:
Non-Competition	—		700
Customer Relationships	10,928		200
Distribution Rights	21,470		6,200
Goodwill	24,261		21,087
Total assets	192,511		167,015
Liabilities Assumed:
Accounts payable	4,702		18,547
Floorplan payable	74,815		31,699
Current operating lease liabilities	1,064		541
Deferred revenue	12,008		5,195
Accrued expenses and other	17,284		3,523
Long-term debt	2,371		4,591
Operating lease liabilities	13,733		3,387
Other Long-term liabilities	—		5,152
Total liabilities	125,977		72,635
Net assets acquired	$	66,534	$	94,380
Goodwill recognized by segment:
Agriculture	$	—	$	21,087
Australia	24,261		—
Goodwill expected to be deductible for tax purposes	—		21,087