ACQUISITIONS (Tables)

12 Months Ended

Jan. 31, 2024

ACQUISITIONS

Schedule of fair values of assets and liabilities

Net working capital acquired (including cash of $0.1 million)	$	1,694
Property, plant and equipment		2,265
Customer relationships		275
Trade names and trademarks		440
Technological know-how		495
Goodwill		3,749
Total assets acquired		8,918
Less liabilities assumed		(2,787	)
Net assets acquired	$	6,131

Current assets acquired (including cash of $2.2 million)	$	3,729
Property, plant and equipment		41
Customer relationships		3,283
Trade names and trademarks		1,333
Technological know-how		1,493
Goodwill		7,602
Total assets acquired		17,481
Less liabilities assumed		(2,334	)
Net assets acquired	$	15,147

Schedule of Pro forma combined financial information

(in millions, except per share amount)	Year Ended January 31,
	2024		2023
Net sales	$	129.8	$	122.3
Net income	$	5.8	$	1.6
Basic earnings per share	$	0.79	$	0.22
Diluted earnings per share	$	0.77	$	0.21