INCOME TAXES (Tables)

9 Months Ended

Oct. 31, 2023

INCOME TAXES

Schedule of actual income tax expense amounts

	Nine Months Ended October 31,
	2023		2022
Computed expected income tax expense	$	6,711	$	7,135
Difference resulting from:
Unrecognized tax loss benefit		3,255		—
State income taxes, net of federal tax effect		2,023		486
Foreign tax rate differential		(1,699)		(194)
Excess executive compensation		672		757
Meals and entertainment expense		385		48
Research and development credits adjustment		—		6,181
Other permanent differences and adjustments, net		269		97
Income tax expense	$	11,616	$	14,510