13.
Leases

The Company leases office facilities under non-cancellable operating lease arrangements, expiring at various dates through 2031. The Company’s leases generally provide for periodic rent increases and may contain escalation clauses, extension options, or renewal options. The Company does not assume renewals in its determination of the lease term unless the renewals are deemed to be reasonably certain at lease commencement. The Company’s lease agreements generally do not contain any material residual value guarantees or material restrictive covenants.

On February 28, 2025, as part of the Barna Acquisition, the Company acquired one lease, resulting in an operating lease liability of $0.2 million and a right-of-use asset of $0.2 million.

On May 31, 2025, as part of the Midwestern Acquisition, the Company acquired four leases, resulting in operating lease liabilities of $1.5 million and right-of-use assets of $1.5 million.

On July 3, 2025, as part of the Masterworks Acquisition, the Company acquired one lease, resulting in an operating lease liability of $0.6 million and a right-of-use asset of $0.6 million.

Two of the facilities are leased from entities controlled by the CEO of the Company, and total lease payments for these properties totaled $0.2 million for each of the years ended January 31, 2026, 2025, and 2024. For information on the lease arrangements with related parties, see Note 19, Related Party Transactions.

On January 2, 2024, as part of the acquisition of Outreach Media, Inc, the Company acquired two leases with favorable terms, resulting in a total operating lease liability of $3.5 million and a total right-of-use asset of $3.8 million. These two leases are from entities controlled by the sellers of Outreach Media, Inc, who are also employees of the Company.

The components of lease costs, lease term, and discount rate for operating leases are as follows for the years ended January 31, 2026, 2025, and 2024 are as follows:

 

 

Year Ended January 31,

 

 

 

2026

 

 

2025

 

 

2024

 

 

 

(in thousands)

 

Operating lease costs

 

$

 

2,098

 

 

$

 

1,231

 

 

$

 

466

 

Variable lease costs

 

 

 

526

 

 

 

 

910

 

 

 

 

384

 

Total lease cost

 

$

 

2,624

 

 

$

 

2,141

 

 

$

 

850

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted-average remaining lease term (in years)

 

 

4.08

 

 

 

 

5.37

 

 

 

 

4.60

 

Weighted-average discount rate

 

 

11.24%

 

 

 

 

11.50

%

 

 

 

11.41

%

 

Supplemental balance sheet information related to operating leases consisted of the following as of January 31, 2026 and 2025:

 

 

 

 

 

 

 

January 31,

 

 

 

2026

 

 

2025

 

 

 

(in thousands)

 

Operating lease ROU assets – related parties

 

$

 

5,074

 

 

$

 

3,618

 

Operating lease ROU assets – third parties

 

 

 

3,631

 

 

 

 

217

 

Total operating lease ROU assets

 

$

 

8,705

 

 

$

 

3,835

 

 

 

 

 

 

 

 

 

 

Operating lease liabilities – related parties

 

$

 

5,153

 

 

$

 

3,556

 

Operating lease liabilities – third parties

 

 

 

3,848

 

 

 

 

224

 

Total operating lease liabilities

 

$

 

9,001

 

 

$

 

3,780

 

 

Supplemental cash flow information related to operating leases were as follows:

 

 

Year Ended January 31,

 

 

 

2026

 

 

2025

 

 

2024

 

 

 

(in thousands)

 

Cash payments for operating leases

 

$

 

1,743

 

 

$

 

955

 

 

$

 

437

 

 

The future maturities of long-term operating lease liabilities for each fiscal year are as follows:

 

 

 

Maturity of
Operating
Lease Liabilities

 

 

 

(in thousands)

 

2026

 

$

 

2,812

 

2027

 

 

 

2,800

 

2028

 

 

 

2,677

 

2029

 

 

 

1,761

 

2030

 

 

 

1,168

 

Thereafter

 

 

 

 

Total

 

 

 

11,218

 

Less: imputed interest

 

 

 

(2,217

)

Present value of lease liabilities

 

 

 

9,001

 

Less: current obligations

 

 

 

(1,925

)

Long-term obligations under leases

 

$

 

7,076

 

 

Other supplemental information related to long-term operating leases for the years ended January 31, 2026, 2025 and 2024 consists of the following:

 

 

Year Ended January 31,

 

 

 

2026

 

 

2025

 

 

2024

 

 

 

(in thousands)

 

Fair value of below-market lease obtained in acquisition included in acquired right-of-use asset

 

$

 

 

 

$

 

304

 

 

$

 

356

 

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.