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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
3 Months Ended 9 Months Ended
Oct. 31, 2023
Oct. 31, 2022
Oct. 31, 2023
Oct. 31, 2022
INCOME TAXES        
Federal corporate income tax rate (as percent)     21.00% 21.00%
Computed expected income tax expense     $ 6,711,000 $ 7,135,000
Unrecognized tax loss benefit     3,255,000  
State income taxes, net of federal tax effect     2,023,000 486,000
Foreign tax rate differential     (1,699,000) (194,000)
Excess executive compensation     672,000 757,000
Meals and entertainment expense     385,000 48,000
Research and development credits adjustment       6,181,000
Other permanent differences and adjustments, net     269,000 97,000
Income tax expense $ 6,129,000 $ 2,551,000 11,616,000 14,510,000
Foreign income tax expense     $ 3,000,000.0 $ 0