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INCOME TAXES (Details 1)
12 Months Ended
Jan. 31, 2023
Jan. 31, 2022
INCOME TAXES    
Statutory rate 21.00% 21.00%
State Income Taxes, Net of Federal Tax Benefit (0.05%) (0.01%)
Adjustment to Deferred 13.54% (0.26%)
GILTI 24.84% 4.11%
Foreign Tax Credit - GILTI (14.86%)  
Section 250 Deduction (15.74%)  
Permanent Differences 0.07% (0.83%)
Valuation Allowance-Deferred Tax Asset 6.41% 4.81%
Foreign Tax Credit (9.74%) (7.34%)
Section 78 Gross-up 6.64%  
Argentina Flow Through Loss 1.09% 1.36%
Foreign Dividend & Subpart F   (5.27%)
Withholding Taxes 36.55%  
Foreign Rate Differential 2.11% 9.22%
Change in State Apportionment Rate 1.38% 3.52%
Foreign employee benefits (3.58%)  
Foreign Dividends Paid to U.S. 73.01%  
Foregin Dividends Received Deduction (73.01%)  
Other (1.25%) (0.71%)
Effective rate 65.74% 29.60%