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INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes for fiscal years 2022, 2021, and 2020 consist of the following (amounts in thousands):

			2022				2021				2020
Federal:
Current		$	4,485			$	4,450			$	1,323
Deferred			2,925				12,064				(1,850	)
			7,410				16,514				(527	)
State and Local:
Current			4,167				3,098				602
Deferred			(2,035	)			(581	)			(621	)
			2,132				2,517				(19	)
Provision (benefit) for income taxes		$	9,542			$	19,031			$	(546	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effects of significant temporary differences representing deferred tax assets and liabilities are as follows (amounts in thousands):

		January 31,
		2023				2022
Assets:
General business credit carryforward		$	26,061			$	39,199
Accrued liabilities			627				582
State net operating loss carryforward			244				269
Other items			240				280
Valuation allowance			(192	)			(213	)
Total			26,980				40,117
Liabilities:
Basis in pass through entities, including depreciation			(5,821	)			(17,995	)
Other			(292	)			(340	)
Total			(6,113	)			(18,335	)
Net deferred tax asset		$	20,867			$	21,782

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliations of the federal statutory tax and the Company’s income tax (benefit) expense for fiscal years 2022, 2021, and 2020 are as follows (amounts in thousands):

		2022				2021				2020
Federal income tax at statutory rate		$	9,971			$	15,926			$	885
State and local taxes, net of federal tax benefit			1,725				2,396				150
Research and experimentation credits			(2,542	)			(5,184	)			(2,008	)
Uncertain tax positions			2,281				8,340				1,046
Noncontrolling interest			(2,523	)			(2,231	)			(707	)
Other			630				(216	)			88
Total		$	9,542			$	19,031			$	(546	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits, including interest and penalties, is as follows (amounts in thousands):

		Fiscal Year
		2022				2021
Unrecognized tax benefits, beginning of year		$	16,781			$	8,400
Changes for tax positions for prior years			165				3,827
Changes for tax positions for current year			2,142				4,554
Unrecognized tax benefits, end of year		$	19,088			$	16,781

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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