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v3.22.1

Note 8 - Retirement Plans (Tables) | 12 Months Ended
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Jan. 31, 2022
Notes Tables |
Schedule of Allocation of Plan Assets [Table Text Block] |
(In thousands) |  | 2021 |  |  | 2020 |
Level 1 market value of plan assets |  |  |  |  |  |  |  |
Equity securities |  | $ | 4,119 |  |  | $ | 4,112 |
U.S. bond market |  |  | 1,544 |  |  |  | 1,716 |
Real estate securities |  |  | 322 |  |  |  | 198 |
Subtotal |  |  | 5,985 |  |  |  | 6,026 |
Level 2 significant other observable inputs |  |  |  |  |  |  |  |
Money market fund |  | $ | 321 |  |  | $ | 139 |
Subtotal |  |  | 321 |  |  |  | 139 |
Investments measured at net asset value* |  | $ | 829 |  |  | $ | 851 |
Total |  | $ | 7,135 |  |  | $ | 7,016 |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
Reconciliation of benefit obligations, plan assets and funded status of plan (in thousands) |  | 2021 |  |  | 2020 |
Accumulated benefit obligations |  |  |  |  |  |  |  |
Vested benefits |  | $ | 6,448 |  |  | $ | 7,090 |
Accumulated benefits |  | $ | 6,448 |  |  | $ | 7,090 |
Change in benefit obligation |  |  |  |  |  |  |  |
Benefit obligation - beginning of year |  | $ | 7,090 |  |  | $ | 6,959 |
Interest cost |  |  | 173 |  |  |  | 190 |
Actuarial loss |  |  | (511 | ) |  |  | 256 |
Benefits paid |  |  | (304 | ) |  |  | (315 | )
Benefit obligation - end of year |  | $ | 6,448 |  |  | $ | 7,090 |
Change in plan assets |  |  |  |  |  |  |  |
Fair value of plan assets - beginning of year |  | $ | 7,016 |  |  | $ | 6,550 |
Actual gain on plan assets |  |  | 423 |  |  |  | 781 |
Benefits paid |  |  | (304 | ) |  |  | (315 | )
Fair value of plan assets - end of year |  | $ | 7,135 |  |  | $ | 7,016 |
Over-funded/(unfunded) status |  | $ | 688 |  |  | $ | (74 | )
Balance sheet classification |  |  |  |  |  |  |  |
Prepaid expenses and other current assets |  | $ | 322 |  |  | $ | 332 |
Other assets |  |  | 2,050 |  |  |  | 1,828 |
Deferred compensation liabilities |  |  | (1,684 | ) |  |  | (2,234 | )
Net amount recognized |  | $ | 688 |  |  | $ | (74 | )
Amounts recognized in accumulated other comprehensive loss |  |  |  |  |  |  |  |
Unrecognized actuarial loss |  | $ | 1,362 |  |  | $ | 1,902 |
Net amount recognized |  | $ | 1,362 |  |  | $ | 1,902 |
Defined Benefit Plan, Assumptions [Table Text Block] |
Weighted-average assumptions used to determine net cost and benefit obligations |  | 2021 |  |  | 2020 |
End of year benefit obligation discount rate |  |  | 3.00 | % |  |  | 2.50 | %
End of year net periodic benefit cost discount rate |  |  | 2.50 | % |  |  | 2.80 | %
Expected return on plan assets |  |  | 7.50 | % |  |  | 7.50 | %
Schedule of Net Benefit Costs [Table Text Block] |
Components of net periodic benefit cost (in thousands) |  | 2021 |  |  | 2020 |
Interest cost |  | $ | 173 |  |  | $ | 190 |
Expected return on plan assets |  |  | (514 | ) |  |  | (479 | )
Recognized actuarial loss |  |  | 119 |  |  |  | 139 |
Net periodic benefit income |  | $ | (222 | ) |  | $ | (150 | )
Amounts recognized in other comprehensive income (in thousands) |  |  |  |  |  |
Actuarial gain/(loss) on obligation |  | $ | 511 |  |  | $ | (256 | )
Actual gain/(loss) on plan assets |  | $ | (90 | ) |  | $ | 302 |
Amounts recognized in current year |  |  | 119 |  |  |  | 139 |
Total in other comprehensive income |  | $ | 540 |  |  | $ | 185 |
Schedule of Expected Benefit Payments [Table Text Block] |
Cash flows (in thousands) |  |  |  |  |
Expected employer contributions for the fiscal year ending January 31, 2023 |  |  | $ | — |
Expected employee contributions for the fiscal year ending January 31, 2023 |  |  |  | — |
Estimated future plan benefit payments reflecting expected future service for the fiscal year(s) ending January 31,: |  |  |  |  |
2023 |  |  | $ | 321 |
2024 |  |  |  | 316 |
2025 |  |  |  | 319 |
2026 |  |  |  | 322 |
2027 |  |  |  | 330 |
2028 - 2032 |  |  |  | 1,610 |
Multiemployer Plan [Table Text Block] |
|  |  |  |  |  |  |  |  |  | FIP/RP Status |  | 2021 |  |  | 2020 |  | Surcharge |
Plan Name |  | EIN |  |  | Plan # |  | Funded Zone Status | Pending/Implemented |  | Contribution |  |  | Contribution |  | Imposed | Collective Bargaining Expiration Date
Plumbers & Pipefitters Local 572 Pension Fund |  | 626102837 |  |  | 001 |  | Green | No |  | $172 |  |  | $206 |  | No | 3/31/2025

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