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v3.23.1

INCOME TAXES (Details 1) | 12 Months Ended
--- | ---
Jan. 31, 2023 | Jan. 31, 2022
INCOME TAXES |  |
Statutory rate | 21.00% | 21.00%
State Income Taxes, Net of Federal Tax Benefit | (0.05%) | (0.01%)
Adjustment to Deferred | 13.54% | (0.26%)
GILTI | 24.84% | 4.11%
Foreign Tax Credit - GILTI | (14.86%) |
Section 250 Deduction | (15.74%) |
Permanent Differences | 0.07% | (0.83%)
Valuation Allowance-Deferred Tax Asset | 6.41% | 4.81%
Foreign Tax Credit | (9.74%) | (7.34%)
Section 78 Gross-up | 6.64% |
Argentina Flow Through Loss | 1.09% | 1.36%
Foreign Dividend &amp; Subpart F |  | (5.27%)
Withholding Taxes | 36.55% |
Foreign Rate Differential | 2.11% | 9.22%
Change in State Apportionment Rate | 1.38% | 3.52%
Foreign employee benefits | (3.58%) |
Foreign Dividends Paid to U.S. | 73.01% |
Foregin Dividends Received Deduction | (73.01%) |
Other | (1.25%) | (0.71%)
Effective rate | 65.74% | 29.60%

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