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INCOME TAXES (Tables) | 12 Months Ended
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Jan. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The provision for income taxes for fiscal years 2024, 2023, and 2022 consists of the following (amounts in thousands):
|  | 2024 |  |  | 2023 |  |  | 2022 |
Federal: |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 4,232 |  |  | $ | 4,580 |  |  | $ | 4,485 |
Deferred |  |  | 13,522 |  |  |  | 14,102 |  |  |  | 2,925 |
Total |  |  | 17,754 |  |  |  | 18,682 |  |  |  | 7,410 |
State and Local: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 2,947 |  |  |  | 3,377 |  |  |  | 4,167 |
Deferred |  |  | 685 |  |  |  | 501 |  |  |  | (2,035 | )
Total |  |  | 3,632 |  |  |  | 3,878 |  |  |  | 2,132 |
Provision for income taxes |  | $ | 21,386 |  |  | $ | 22,560 |  |  | $ | 9,542 |
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, |
|  | 2025 |  |  | 2024 |
Assets: |  |  |  |  |  |  |  |
General business credit carryforward |  | $ | 4,151 |  |  | $ | 12,296 |
Accrued liabilities |  |  | 628 |  |  |  | 611 |
State net operating loss carryforward |  |  | 167 |  |  |  | 202 |
Other items |  |  | 311 |  |  |  | 288 |
Valuation allowance |  |  | (132 | ) |  |  | (160 | )
Total |  |  | 5,125 |  |  |  | 13,237 |
Liabilities: |  |  |  |  |  |  |  |
Basis in pass through entities, including depreciation |  |  | (7,470 | ) |  |  | (6,334 | )
Other |  |  | (1,217 | ) |  |  | (664 | )
Total |  |  | (8,687 | ) |  |  | (6,998 | )
Net deferred tax (liability) asset |  | $ | (3,562 | ) |  | $ | 6,239 |
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 2024, 2023, and 2022 are as follows (amounts in thousands):
|  | 2024 |  |  | 2023 |  |  | 2022 |
Federal income tax at statutory rate |  | $ | 19,503 |  |  | $ | 20,682 |  |  | $ | 9,971 |
State and local taxes, net of federal tax benefit |  |  | 3,008 |  |  |  | 3,299 |  |  |  | 1,725 |
Research and experimentation credits |  |  | - |  |  |  | - |  |  |  | (2,542 | )
Nondeductible compensation expense |  |  | 2,062 |  |  |  | 2,150 |  |  |  | 508 |
Uncertain tax positions |  |  | 11 |  |  |  | (98 | ) |  |  | 2,281 |
Noncontrolling interest |  |  | (3,228 | ) |  |  | (3,650 | ) |  |  | (2,523 | )
Other |  |  | 30 |  |  |  | 177 |  |  |  | 122 |
Total |  | $ | 21,386 |  |  | $ | 22,560 |  |  | $ | 9,542 |
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 |
|  | 2024 |  |  | 2023 |
Unrecognized tax benefits, beginning of year |  | $ | 18,965 |  |  | $ | 19,088 |
Changes for tax positions for prior years |  |  | 19 |  |  |  | 45 |
Changes for tax positions for current year |  |  | (6 | ) |  |  | (168 | )
Unrecognized tax benefits, end of year |  | $ | 18,978 |  |  | $ | 18,965 |
Schedule of Unrecognized Tax Benefits [Table Text Block] | At January 31, 2025 and 2024, the total unrecognized tax benefits were included within the following lines on the accompanying Consolidated Balance Sheets (amounts in thousands):
|  | January 31, |
|  | 2025 |  |  | 2024 |
Other assets |  | $ | - |  |  | $ | 16,372 |
Refundable income taxes |  |  | 2,002 |  |  |  | 2,007 |
Deferred taxes |  |  | 12,037 |  |  |  | - |
Long-term taxes payable |  |  | 4,334 |  |  |  | - |
Other long-term liabilities |  |  | 605 |  |  |  | 586 |
Unrecognized tax benefits, end of year |  | $ | 18,978 |  |  | $ | 18,965 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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