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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
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Jan. 31, 2025 | Jan. 31, 2024 | Jan. 31, 2023
INCOME TAXES |  |  |
Federal corporate income tax rate (as percent) | 21.00% | 21.00% | 21.00%
Computed expected income tax expense | $ 23,353 | $ 10,276 | $ 9,660
State income taxes, net of federal tax effect | 4,284 | 1,688 | 860
Unrecognized tax loss benefit | 1,120 | 3,858 |
Executive compensation limitation | 1,450 | 1,040 | 1,397
Adjustment to valuation for foreign NOLs | 1,404 | 2,083 | (2,574)
Meals and entertainment expense | 860 | 626 | 83
Foreign tax rate differential | (793) | (2,294) | (441)
Net benefit related to Solar Tax Credit investments | (1,763) | (646) |
Stock-based compensation windfall | (3,070) |  |
Research and development tax credits adjustment |  |  | 6,181
Recognition of research and development tax credit benefits |  |  | (3,430)
Other permanent differences and adjustments, net | (1,100) | (56) | (440)
Income tax expense | $ 25,745 | $ 16,575 | $ 11,296

X
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to favorable changes in tax laws or regulations regarding stock-based compensation that creates a windfall. + References No definition available. + Details
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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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