ALLOWANCE FOR DOUBTFUL ACCOUNTS (Tables)

3 Months Ended

Apr. 30, 2024

ALLOWANCE FOR DOUBTFUL ACCOUNTS

Accounts Receivable and Allowance for Doubtful Accounts

The Company’s accounts receivable and allowance for doubtful accounts as of April 30, 2024, April 30, 2023 and January 31, 2024 were:

	April 30, 2024
	Wholesale		Retail		Total
	(In thousands)
Accounts receivable, gross	$	473,075	$	1,306	$	474,381
Allowance for doubtful accounts		(1,132)		(63)		(1,195)
Accounts receivable, net	$	471,943	$	1,243	$	473,186
	April 30, 2023
	Wholesale		Retail		Total
	(In thousands)
Accounts receivable, gross	$	512,315	$	1,118	$	513,433
Allowance for doubtful accounts		(18,769)		(63)		(18,832)
Accounts receivable, net	$	493,546	$	1,055	$	494,601
	January 31, 2024
	Wholesale		Retail		Total
	(In thousands)
Accounts receivable, gross	$	563,130	$	704	$	563,834
Allowance for doubtful accounts		(1,408)		(63)		(1,471)
Accounts receivable, net	$	561,722	$	641	$	562,363

Activity in Allowance for Credit Losses

The Company had the following activity in its allowance for doubtful accounts:

	Wholesale		Retail		Total
	(In thousands)
Balance as of January 31, 2024	$	(1,408)	$	(63)	$	(1,471)
Provision for credit losses, net		276		—		276
Accounts written off as uncollectible		—		—		—
Balance as of April 30, 2024	$	(1,132)	$	(63)	$	(1,195)
Balance as of January 31, 2023	$	(18,237)	$	(60)	$	(18,297)
Provision for credit losses, net		(532)		(3)		(535)
Accounts written off as uncollectible		—		—		—
Balance as of April 30, 2023	$	(18,769)	$	(63)	$	(18,832)
Balance as of January 31, 2023	$	(18,237)	$	(60)	$	(18,297)
Provision for credit losses, net		166		(3)		163
Accounts written off as uncollectible		16,663		—		16,663
Balance as of January 31, 2024	$	(1,408)	$	(63)	$	(1,471)