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INCOME TAXES (Tables)

12 Months Ended

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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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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