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INCOME TAXES (Tables) | 12 Months Ended
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Jan. 31, 2024
INCOME TAXES |
Schedule of components of company's income tax (expense) benefit | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | 2022
Current: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | 10,870 | ​ | $ | 12,776 | ​ | $ | 10,921
State | ​ |  | 1,835 | ​ |  | 1,012 | ​ |  | 643
Foreign | ​ | ​ | 2,537 | ​ | ​ | 740 | ​ | ​ | —
​ | ​ |  | 15,242 | ​ |  | 14,528 | ​ |  | 11,564
Deferred: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ |  | (923) | ​ |  | (803) | ​ |  | (341)
State | ​ |  | 301 | ​ |  | 23 | ​ |  | 133
Foreign | ​ | ​ | 1,955 | ​ | ​ | (2,452) | ​ | ​ | —
​ | ​ |  | 1,333 | ​ |  | (3,232) | ​ |  | (208)
Income tax expense | ​ | $ | 16,575 | ​ | $ | 11,296 | ​ | $ | 11,356
Schedule of actual income tax expense amounts | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2024 |  | 2023 |  | 2022
Computed expected income tax expense | ​ | $ | 10,276 | ​ | $ | 9,660 | ​ | $ | 9,883
Difference resulting from: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Unrecognized tax loss benefit | ​ | ​ | 3,858 | ​ | ​ | — | ​ | ​ | —
Foreign tax rate differential | ​ | ​ | (2,294) | ​ | ​ | (441) | ​ | ​ | (352)
State income taxes, net of federal tax effect | ​ |  | 1,688 | ​ |  | 860 | ​ |  | 614
Excess executive compensation | ​ | ​ | 1,040 | ​ | ​ | 1,397 | ​ | ​ | 1,296
Adjustment to valuation for foreign NOLs | ​ | ​ | 2,083 | ​ | ​ | (2,574) | ​ | ​ | —
Net benefit related to Solar Tax Credit investments | ​ | ​ | (646) | ​ | ​ | — | ​ | ​ | —
Meals and entertainment expense | ​ | ​ | 626 | ​ | ​ | 83 | ​ | ​ | 58
Research and development tax credits adjustment | ​ | ​ | — | ​ | ​ | 6,181 | ​ | ​ | —
Recognition of research and development tax credit benefits | ​ | ​ | — | ​ | ​ | (3,430) | ​ | ​ | —
Other permanent differences and adjustments, net | ​ | ​ | (56) | ​ | ​ | (440) | ​ |  | (143)
Income tax expense | ​ | $ | 16,575 | ​ | $ | 11,296 | ​ | $ | 11,356
Schedule of unrecognized tax benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | 2022
Unrecognized income tax benefits, beginning of fiscal year | ​ | $ | 2,882 | ​ | $ | 4,937 | ​ | $ | 4,895
Increases related to prior period income tax positions | ​ |  | 78 | ​ |  | — | ​ |  | 42
Increases related to current period income tax positions | ​ | ​ | — | ​ |  | 2,359 | ​ |  | —
Expirations of statutes of limitations | ​ |  | (407) | ​ |  | — | ​ |  | —
Settlements | ​ |  | — | ​ |  | (4,414) | ​ |  | —
Unrecognized income tax benefits, end of fiscal year | ​ | $ | 2,553 | ​ | $ | 2,882 | ​ | $ | 4,937
Schedule of tax effects of temporary differences that gave rise to deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
Assets: | ​ | ​ | ​ | ​ | ​ | ​
Net operating loss carryforwards | ​ | $ | 19,772 | ​ | $ | 13,964
Stock awards | ​ | ​ | 2,726 | ​ | ​ | 2,726
Accrued expenses | ​ | ​ | 1,955 | ​ | ​ | 1,480
Lease liabilities | ​ | ​ | 1,383 | ​ | ​ | 1,189
Research and development costs deferral | ​ | ​ | 1,622 | ​ | ​ | 1,015
Research and development credit carryforwards | ​ | ​ | — | ​ | ​ | 269
Other | ​ |  | 148 | ​ |  | 337
​ | ​ |  | 27,606 | ​ |  | 20,980
​ | ​ | ​ | ​ | ​ | ​ | ​
Liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Intangibles | ​ | ​ | (3,819) | ​ | ​ | (3,674)
Property and equipment | ​ |  | (893) | ​ |  | (1,033)
Construction contracts | ​ |  | (839) | ​ |  | (1,229)
Right-of-use assets | ​ | ​ | (1,378) | ​ | ​ | (1,184)
Other | ​ | ​ | (619) | ​ | ​ | (431)
​ | ​ |  | (7,548) | ​ |  | (7,551)
Valuation allowances | ​ | ​ | (17,799) | ​ | ​ | (9,740)
Deferred tax assets, net | ​ | $ | 2,259 | ​ | $ | 3,689

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