Income Taxes (Tables)

12 Months Ended

Jan. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Income/(Loss) before Provision/(Benefit) for Income Taxes

Income/(loss) before provision/(benefit) for income taxes for the fiscal year ended January 31, 2025, 2024 and 2023 on a legal entity basis consists of the following (in thousands):

	2025			2024			2023
				(As Restated)			(As Restated)
U.S. (loss)/ income before taxes	$	(4,974	)	$	(3,126	)	$	25,214
Non-U.S. income before taxes		31,625			57,093			91,924
Income before income taxes	$	26,651		$	53,967		$	117,138

Schedule of Provision/(Benefit) for Income Taxes

The provision/(benefit) for income taxes for the fiscal years ended January 31, 2025, 2024 and 2023 consists of the following components (in thousands):

	2025		2024			2023
			(As Restated)			(As Restated)
Current:
U.S. Federal	$	997	$	165		$	5,492
U.S. State and Local		165		201			2,055
Non-U.S.		5,453		11,107			17,425
		6,615		11,473			24,972
Deferred:
U.S. Federal		285		(58	)		203
U.S. State and Local		171		1,024			60
Non-U.S.		371		(647	)		(975	)
		827		319			(712	)
Provision for income taxes	$	7,442	$	11,792		$	24,260

Schedule of Significant Components of Deferred Income Tax Assets and Liabilities

Significant components of the Company’s deferred income tax assets and liabilities for the fiscal years ended January 31, 2025 and 2024 are as follows (in thousands):

	2025 Deferred Taxes					2024 Deferred Taxes
	Assets			Liabilities		Assets			Liabilities
						(As Restated)			(As Restated)
Net operating loss carryforwards	$	5,351		$	—	$	5,761		$	—
Inventory		1,280			—		1,899			—
Unprocessed returns		1,292			—		998			—
Receivables allowances		656			—		569			—
Deferred compensation		17,418			—		16,853			—
Depreciation/amortization		14,039			—		14,583			—
Other provisions/accruals		1,252			—		1,500			—
Deferred occupancy costs		19,968			17,678		21,092			18,879
Miscellaneous		1,204			—		1,506			—
		62,460			17,678		64,761			18,879
Valuation allowance		(3,679	)		—		(3,298	)		—
Total deferred tax assets and liabilities	$	58,781		$	17,678	$	61,463		$	18,879

Schedule of Provision/(Benefit) for Income Taxes for Continuing Operations by Applying U.S. Federal Statutory Rate

The provision/(benefit) for income taxes for the fiscal years ended January 31, 2025, 2024 and 2023 differs from the U.S. federal statutory rate due to the following (in thousands):

	Fiscal Year Ended January 31,
	2025			2024			2023
				(As Restated)			(As Restated)
Provision for income taxes at the U.S. statutory rate	$	5,591		$	11,333		$	24,599
Lower effective non-U.S. income tax rate		(1,755	)		(1,984	)		(2,455	)
State and local taxes, net of federal benefit		265			974			1,743
Valuation allowance		955			277			(1,671	)
Compensation and benefits		668			(48	)		545
Cross-border tax effects		1,762			1,032			122
Other, net		(44	)		208			1,377
Total provision for income taxes	$	7,442		$	11,792		$	24,260

Schedule of Reconciliation of Beginning and Ending Amounts of Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits (exclusive of interest) for the fiscal years ended January 31, 2025, 2024 and 2023 are as follows (in thousands):

	2025			2024			2023
				(As Restated)			(As Restated)
Beginning balance	$	547		$	569		$	876
Tax positions taken in the current year		—			—			—
Tax positions taken in prior years		—			—			205
Lapse of statute of limitations		10			3			(168	)
Settlements		(1	)		(25	)		(331	)
Non-U.S. currency exchange fluctuations		(5	)		—			(13	)
Ending balance	$	551		$	547		$	569