INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended
Apr. 30, 2024	Apr. 30, 2023
INCOME TAXES
Federal corporate income tax rate (as percent)	21.00%	21.00%
Computed expected income tax expense	$ 2,376	$ 631
Unrecognized tax loss benefit	794
Foreign tax rate differential	(216)	(198)
State income taxes, net of federal tax effect	418	84
Other permanent differences and adjustments, net	59	378
Income tax expense	$ 3,431	$ 895

The amount of unrecognized tax loss benefit.

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- Definition

Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign income tax expense (benefit).

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The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.

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