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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($) | 3 Months Ended | 9 Months Ended
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Oct. 31, 2023 | Oct. 31, 2022 | Oct. 31, 2023 | Oct. 31, 2022
INCOME TAXES |  |  |  |
Federal corporate income tax rate (as percent) |  |  | 21.00% | 21.00%
Computed expected income tax expense |  |  | $ 6,711,000 | $ 7,135,000
Unrecognized tax loss benefit |  |  | 3,255,000 |
State income taxes, net of federal tax effect |  |  | 2,023,000 | 486,000
Foreign tax rate differential |  |  | (1,699,000) | (194,000)
Excess executive compensation |  |  | 672,000 | 757,000
Meals and entertainment expense |  |  | 385,000 | 48,000
Research and development credits adjustment |  |  |  | 6,181,000
Other permanent differences and adjustments, net |  |  | 269,000 | 97,000
Income tax expense | $ 6,129,000 | $ 2,551,000 | 11,616,000 | 14,510,000
Foreign income tax expense |  |  | $ 3,000,000.0 | $ 0

X
- Definition Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for excess executive compensation. + References No definition available. + Details
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