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Income Taxes (Tables)

12 Months Ended

Jan. 31, 2024

Income Taxes.

Schedule of Income before Income Tax, Domestic and Foreign

​

​	​	​	​	​	​	​
​		January 31,		January 31,		January 31,
Year Ended	​	2024	​	2023	​	2022
​	​	​	​	​	​	​
Canada		53,246		49,158		36,312
United States		62,346		51,268		32,338
Other countries		35,560		33,302		33,960
​		151,152		133,728		102,610

Schedule of components of Income Tax Expense (Benefit)

​

​	​	​	​	​	​	​
​		January 31,		January 31,		January 31,
Year Ended	​	2024	​	2023	​	2022
Current income tax expense
Canada		16,376		9,673		1,817
United States		16,532		13,085		8,689
Other countries		8,315		5,490		4,308
​		41,223		28,248		14,814
Deferred income tax expense (recovery)
Canada		(2,369)		5,059		8,381
United States		(5,060)		(1,888)		1,941
Other countries		1,451		73		(8,808)
​		(5,978)		3,244		1,514
​		35,245		31,492		16,328

Schedule of deferred tax assets and liabilities

​

​	​	​	​	​
​		January 31,		January 31,
​	​	2024	​	2023
Assets
Accrued liabilities not currently deductible		11,736		5,506
Accumulated net operating losses		2,397		7,577
Difference between tax and accounting basis of property and equipment		9,088		7,400
Research and development expenditures and tax credits		7,680		3,339
Total deferred income tax assets		30,901		23,822
Liabilities		​		​
Difference between tax and accounting basis of intangible assets		(42,423)		(42,958)
Temporary difference on equity derivative and related party debt		(5,513)		(3,077)
Total deferred income tax liabilities		(47,936)		(46,035)
Net deferred income taxes		(17,035)		(22,213)
Valuation allowance		(1,969)		(1,704)
Net deferred income taxes, net of valuation allowance		(19,004)		(23,917)

Schedule of effective income tax rate reconciliation

​

​	​	​	​	​	​	​	​
​		January 31,		January 31,		January 31,
Year Ended	​	2024	​	2023	​	2022
Income before income taxes		151,152		133,728		102,610	​
​	​	​	​	​	​	​	​
Combined basic Canadian statutory rates		26.5	%	26.5	%	26.5	%
​	​	​	​	​	​	​	​
Income tax expense based on the above rates		40,055		35,438		27,192	​
Increase (decrease) in income taxes resulting from:							​
Permanent differences		124		590		3,467	​
Effect of differences between Canadian and foreign tax rates		(1,293)		(1,859)		(1,855)	​
Effect of rate changes on current year timing differences		(48)		(219)		(1,085)	​
Change in estimates relating to prior periods		(2,888)		(972)		(569)	​
Increase (decrease) in accruals for uncertain tax positions		(117)		(1,181)		(849)	​
Valuation allowance		263		(155)		(9,102)	​
Other, including foreign exchange and tax credits		(851)		(150)		(871)	​
Income tax expense		35,245		31,492		16,328	​

Schedule of operating loss carryforwards

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	United	​	​	​	​	​	​
Expiry year		Canada		States		EMEA		Asia Pacific		Total
2025	​	—	​	—	​	—	​	167	​	167
2026		—		—		—		60		60
2027		—		138		—		276		414
2028		—		138		—		53		191
2029		—		138		—		154		292
Thereafter		—		843		7,793		377		9,013
​		—		1,257		7,793		1,087		10,137

Schedule of unrecognized tax benefits roll forward

​

​	​	​	​	​
​		January 31,		January 31,
​	​	2024	​	2023
Liability, beginning of year		6,120		7,354
Gross increases – current period		3,946		640
Lapsing due to statutes of limitations		(3,913)		(1,874)
Liability, end of year		6,153		6,120

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