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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
$ in Thousands
3 Months Ended
Apr. 30, 2025
Apr. 30, 2024
INCOME TAXES    
Federal corporate income tax rate (as percent) 21.00% 21.00%
U.S. statutory federal income tax expense $ 6,255 $ 2,376
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