INCOME TAXES (Tables)

6 Months Ended

Jul. 31, 2023

INCOME TAXES

Schedule of actual income tax expense amounts

	Six Months Ended July 31,
	2023		2022
Computed expected income tax expense	$	4,276	$	4,970
Difference resulting from:
State income taxes, net of federal tax effect		455		349
Unrecognized tax loss benefit		529		—
GILTI		505		225
Excess executive compensation		400		445
Foreign tax rate differential		(643)		(120)
Tax credits		(453)		(124)
Research and development credits adjustment		—		6,181
Other permanent differences and adjustments, net		418		33
Income tax expense	$	5,487	$	11,959