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Note 8 - Retirement Plans (Tables)

12 Months Ended

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

X

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