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INCOME TAXES (Details 1) | 12 Months Ended
--- | ---
Jan. 31, 2024 | Jan. 31, 2023
INCOME TAXES |  |
Statutory rate | 21.00% | 21.00%
State Income Taxes, Net of Federal Tax Benefit | 0.49% | 0.05%
Adjustment to Deferred | (23.26%) | 13.54%
GILTI | 9.07% | 24.84%
Foreign Tax Credit - GILTI | (2.42%) | (14.86%)
Section 250 Deduction | (4.92%) | (15.74%)
Permanent Differences | 0.20% | 0.07%
Valuation Allowance-Deferred Tax Asset | 33.29% | 6.41%
Foreign Tax Credit | (15.24%) | (9.74%)
Section 78 Gross-up | 0.77% | 6.64%
Argentina Flow Through Loss | 7.20% | 1.09%
Withholding Taxes | 5.72% | 36.55%
Foreign Rate Differential | 18.25% | 2.11%
Change in State Apportionment Rate | (1.48%) | (1.38%)
Foreign employee benefits | (1.58%) | (3.58%)
Foreign Dividends Paid to U.S. | 25.69% | 73.01%
Foregin Dividends Received Deduction | (25.69%) | (73.01%)
Earnout Adjustment | (5.70%) |
Other | 0.62% | (1.25%)
Effective rate | 42.01% | 65.74%

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