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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Oct. 31, 2024 | Oct. 31, 2023 | Oct. 31, 2024 | Oct. 31, 2023
INCOME TAXES |  |  |  |
Federal corporate income tax rate (as percent) |  |  | 21.00% | 21.00%
Computed expected income tax expense |  |  | $ 15,240 | $ 6,711
State income taxes, net of federal tax effect |  |  | 2,297 | 2,023
Unrecognized tax loss benefit |  |  | 921 | 3,255
Executive compensation limitation |  |  | 917 | 672
Meals and entertainment expense |  |  | 616 | 385
Foreign tax rate differential |  |  | (556) | (1,699)
Other permanent differences and adjustments, net |  |  | (953) | 269
Income tax expense | $ 8,968 | $ 6,129 | $ 18,482 | $ 11,616

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- 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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