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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
$ in Thousands
3 Months Ended
Apr. 30, 2023
Apr. 30, 2022
INCOME TAXES    
Federal corporate income tax rate (as percent) 21.00% 21.00%
Computed expected income tax expense $ 631 $ 2,049
State income taxes, net of federal tax effect 84 134
Deferred tax asset adjustments 220 66
Foreign tax rate differential (198) (31)
Other permanent differences and adjustments, net 158 55
Income tax expense $ 895 $ 2,273