Income Taxes (Tables)

12 Months Ended

Jan. 31, 2026

Income Tax Disclosure [Abstract]

Effective income tax rate reconciliation to statutory rate

A summary reconciliation of the effective tax rate by amount and percentage is as follows:

	January 31,
	2026
	(In thousands, except percentages)
U.S. federal statutory rate	$	727	21.0	%
State income taxes, net of federal income tax effect (1)	150		4.3
Effect of changes in tax laws or rates enacted in current period:
Rate adjustment - state	—		—
Effect of cross-border tax laws:
Foreign-derived intangible income	—		—
Change in valuation allowance	—		—
Nontaxable or nondeductible items:
Meals and entertainment	39		1.1
Other	4		0.1
Change in unrecognized tax benefits	21		0.6
Other	(46)		(1.3)
Income tax expense	$	895	25.8	%

(1) The states that contribute to the majority (greater than 50%) of the tax effect in this category include California and Arkansas.

A summary reconciliation of the effective tax rate is as follows:

	January 31,
	2025
	(In thousands)
Statutory	$	6,011
State taxes (net of federal tax)	1,197
Change in valuation allowance	(15)
State rate adjustment	83
Change in unrecognized tax benefits	65
Stock compensation	(315)
Expirations of attributes	21
Permanent differences	(278)
Return to provision true-up	11
Income tax expense	$	6,780

Significant components of expense (benefit)

Significant components of the expense for income taxes attributed to continuing operations are as follows:

	January 31,
	2026		2025
	(In thousands)
Current
Federal	$	193	$	5,142
State	139		1,408
	332		6,550
Deferred
Federal	476		(75)
State	92		320
	568		245
Change in valuation allowance	(5)		(15)
	563		230
Income tax expense	$	895	$	6,780

Deferred tax assets and liabilities

Deferred tax assets and liabilities are comprised of the following:

	January 31,
	2026		2025
	(In thousands)
Deferred tax assets
Accrued vacation and sick leave	$	892	$	2,238
Retirement plans	1,809		1,725
Insurance reserves	214		227
Warranty	126		126
Net operating loss carryforwards	471		439
Operating lease liability	9,172		9,505
Inventories	1,700		1,709
Other	476		580
	14,860		16,549
Deferred tax liabilities
Tax in excess of book depreciation	(788)		(804)
Right of use assets	(7,644)		(8,979)
Other	(760)		(709)
	(9,192)		(10,492)
Valuation allowance	(231)		(236)
Net long term deferred tax asset	$	5,437	$	5,821

Unrecognized tax benefits

The following table summarizes the activity related to our gross unrecognized tax benefits:

	January 31,
	2026		2025
	(In thousands)
Beginning balances as of January 31,	$	157	$	92
Increases related to prior year tax positions	—		15
Decreases related to prior year tax positions	—		—
Increases related to current year tax positions	17		57
Decreases related to lapsing of statute of limitations	(7)		(7)
Ending balance as of January 31,	$	167	$	157

Summary of income taxes paid

A summary of income taxes paid is as follows:

	January 31,
	2026
	(In thousands)
Federal	$	—
State
Alabama	28
Texas	26
Virginia	18
Maryland	17
South Carolina	8
Other	11
Total	$	108

In the current year, the jurisdictions with cash taxes paid that equaled or exceeded 5% of total income taxes paid were Alabama, Texas, Virginia, Maryland and South Carolina.