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INCOME TAXES (Tables)
3 Months Ended
Apr. 30, 2025
INCOME TAXES  
Schedule of income tax expense amounts

    

Three Months Ended April 30, 

    

2025

    

2024

U.S. statutory federal income tax expense

$

6,255

$

2,376

Difference resulting from:

State income taxes, net of federal tax effect

 

1,138

 

418

Unrecognized tax loss benefit

794

Executive compensation limitation

349

155

Stock-based compensation windfall

(478)

(349)

Other permanent differences and adjustments, net

(28)

37

Income tax expense

$

7,236

$

3,431