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INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2024

Income Tax Disclosure [Abstract]

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

The provision for income taxes for fiscal years 2023, 2022, and 2021 consist of the following (amounts in thousands):

			2023				2022				2021
	Federal:
	Current		$	4,580			$	4,485			$	4,450
	Deferred			14,102				2,925				12,064
	Total			18,682				7,410				16,514
	State and Local:
	Current			3,377				4,167				3,098
	Deferred			501				(2,035	)			(581	)
	Total			3,878				2,132				2,517
	Provision for income taxes		$	22,560			$	9,542			$	19,031

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,
			2024				2023
	Assets:
	General business credit carryforward		$	12,296			$	26,061
	Accrued liabilities			611				627
	State net operating loss carryforward			202				244
	Other items			288				240
	Valuation allowance			(160	)			(192	)
	Total			13,237				26,980
	Liabilities:
	Basis in pass through entities, including depreciation			(6,334	)			(5,821	)
	Other			(664	)			(292	)
	Total			(6,998	)			(6,113	)
	Net deferred tax asset		$	6,239			$	20,867

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

Reconciliations of the federal statutory tax and the Company’s income tax expense for fiscal years 2023, 2022, and 2021 are as follows (amounts in thousands):

			2023				2022				2021
	Federal income tax at statutory rate		$	20,682			$	9,971			$	15,926
	State and local taxes, net of federal tax benefit			3,299				1,725				2,396
	Research and experimentation credits			-				(2,542	)			(5,184	)
	Nondeductibe compensation expense			2,150				508				-
	Uncertain tax positions			(98	)			2,281				8,340
	Noncontrolling interest			(3,650	)			(2,523	)			(2,231	)
	Other			177				122				(216	)
	Total		$	22,560			$	9,542			$	19,031

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
			2023				2022
	Unrecognized tax benefits, beginning of year		$	19,088			$	16,781
	Changes for tax positions for prior years			45				165
	Changes for tax positions for current year			(168	)			2,142
	Unrecognized tax benefits, end of year		$	18,965			$	19,088

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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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