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Income Taxes | 3 Months Ended
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Apr. 30, 2026
Income Tax Disclosure [Abstract] |
Income Taxes | Note 15 – Income Taxes Our effective tax rates are as follows:
|  |  | First Quarter |  |
Fiscal 2027 |  |  |  | 23.1 | % |
Fiscal 2026 |  |  |  | (24.9 | )% |
We determine our estimated annual effective tax rate at the end of each interim period based on full-year forecasted pre-tax income and facts known at that time. The estimated annual effective tax rate is applied to the year-to-date pre-tax income at the end of each interim period with the cumulative effect of any changes in the estimated annual effective tax rate being recorded in the fiscal quarter in which the change is determined. The tax effect of significant unusual items is reflected in the period in which they occur. During the three months ended April 30, 2026, we recognized an income tax provision of $196,000. The effective tax rate in this period was directly impacted by a $26,000 tax benefit related to the expiration of the statute of limitations on a previously uncertain tax position. During the three months ended April 30, 2025, we recognized an income tax expense of $75,000. The effective tax rate in this period was directly impacted by a $109,000 tax expense related to the return to provision associated with our fiscal 2023 amended state tax returns. Additional impacts on the effective tax rate included a $62,000 tax expense arising from shortfall tax expense related to our stock and a $26,000 tax benefit related to the expiration of the statute of limitations on a previously uncertain tax position.

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