INCOME TAXES (Tables)

6 Months Ended

Jul. 31, 2024

INCOME TAXES

Schedule of actual income tax expense amounts

	Six Months Ended July 31,
	2024		2023
Computed expected income tax expense	$	7,475	$	4,276
Difference resulting from:
State income taxes, net of federal tax effect		1,186		455
Unrecognized tax loss benefit		961		529
Excess executive compensation		404		400
Stock-based compensation windfall		(531)		(126)
Foreign tax rate differential		(240)		(643)
GILTI		—		505
Tax credits		—		(453)
Other permanent differences and adjustments, net		259		544
Income tax expense	$	9,514	$	5,487