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v3.23.1

Note 8 - Retirement Plans (Tables) | 12 Months Ended
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Jan. 31, 2023
Notes Tables |
Schedule of Allocation of Plan Assets [Table Text Block] |
(In thousands) |  | 2022 |  |  | 2021 |
Level 1 market value of plan assets |  |  |  |  |  |  |  |
Equity securities |  | $ | - |  |  | $ | 4,119 |
U.S. bond market |  |  | - |  |  |  | 1,544 |
Real estate securities |  |  | - |  |  |  | 322 |
Subtotal |  |  | - |  |  |  | 5,985 |
Level 2 significant other observable inputs |  |  |  |  |  |  |  |
Money market fund |  | $ | 895 |  |  | $ | 321 |
Subtotal |  |  | 895 |  |  |  | 321 |
Investments measured at net asset value* |  | $ | 22 |  |  | $ | 829 |
Total |  | $ | 917 |  |  | $ | 7,135 |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
Reconciliation of benefit obligations, plan assets and funded status of plan (in thousands) |  | 2022 |  |  | 2021 |
Accumulated benefit obligations |  |  |  |  |  |  |  |
Vested benefits |  | $ | - |  |  | $ | 6,448 |
Accumulated benefits |  | $ | - |  |  | $ | 6,448 |
Change in benefit obligation |  |  |  |  |  |  |  |
Benefit obligation - beginning of year |  | $ | 6,448 |  |  | $ | 7,090 |
Interest cost |  |  | 141 |  |  |  | 173 |
Actuarial gain |  |  | (220 | ) |  |  | (511 | )
Benefits paid |  |  | (259 | ) |  |  | (304 | )
Lump sum benefits paid |  |  | (5,531 | ) |  |  | - |
Reimbursement of premiums |  |  | 112 |  |  |  | - |
Effect of settlement/curtailment |  |  | (691 | ) |  |  | - |
Benefit obligation - end of year |  | $ | - |  |  | $ | 6,448 |
Change in plan assets |  |  |  |  |  |  |  |
Fair value of plan assets - beginning of year |  | $ | 7,135 |  |  | $ | 7,016 |
Actual (loss) gain on plan assets |  |  | (540 | ) |  |  | 423 |
Benefits paid |  |  | (259 | ) |  |  | (304 | )
Lump sum benefits paid |  |  | (5,531 | ) |  |  | - |
Reimbursement of premiums |  |  | 112 |  |  |  | - |
Fair value of plan assets - end of year |  | $ | 917 |  |  | $ | 7,135 |
Over-funded/(unfunded) status |  | $ | 917 |  |  | $ | 688 |
Balance sheet classification |  |  |  |  |  |  |  |
Prepaid expenses and other current assets |  | $ | 917 |  |  | $ | 322 |
Other assets |  |  | - |  |  |  | 2,050 |
Deferred compensation liabilities |  |  | - |  |  |  | (1,684 | )
Net amount recognized |  | $ | 917 |  |  | $ | 688 |
Amounts recognized in accumulated other comprehensive loss |  |  |  |  |  |  |  |
Unrecognized actuarial loss |  | $ | - |  |  | $ | 1,362 |
Net amount recognized |  | $ | - |  |  | $ | 1,362 |
Defined Benefit Plan, Assumptions [Table Text Block] |
Weighted-average assumptions used to determine net cost and benefit obligations |  | 2022 |  |  | 2021 |
End of year benefit obligation discount rate |  |  | N/A |  |  |  | 3.00 | %
End of year net periodic benefit cost discount rate |  |  | N/A |  |  |  | 2.50 | %
Expected return on plan assets |  |  | N/A |  |  |  | 7.50 | %
Schedule of Net Benefit Costs [Table Text Block] |
Components of net periodic benefit cost (in thousands) |  | 2022 |  |  | 2021 |
Interest cost |  | $ | 141 |  |  | $ | 173 |
Expected return on plan assets |  |  | - |  |  |  | (514 | )
Recognized actuarial loss |  |  | 49 |  |  |  | 119 |
Net periodic benefit expense/(income) |  | $ | 190 |  |  | $ | (222 | )
Amounts recognized in other comprehensive income (in thousands) |  |  |  |  |  |
Actuarial gain/(loss) on obligation |  | $ | 220 |  |  | $ | 511 |
Settlement/plan termination |  |  | 1,518 |  |  |  | - |
Actual gain/(loss) on plan assets |  |  | (540 | ) |  |  | (90 | )
Amounts recognized in current year |  |  | 49 |  |  |  | 119 |
Total in other comprehensive income |  | $ | 1,247 |  |  | $ | 540 |
Multiemployer Plan [Table Text Block] |
|  |  |  |  |  |  |  |  |  | FIP/RP Status |  | 2022 |  |  | 2021 |  | Surcharge |
Plan Name |  | EIN |  |  | Plan # |  | Funded Zone Status | Pending/Implemented |  | Contribution |  |  | Contribution |  | Imposed | Collective Bargaining Expiration Date
Plumbers & Pipefitters Local 572 Pension Fund |  | 62-6102837 |  |  | 001 |  | Yellow | No |  | $178 |  |  | $172 |  | No | 3/31/2025

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