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INCOME TAXES (Details 1)
12 Months Ended
Jan. 31, 2024
Jan. 31, 2023
INCOME TAXES    
Statutory rate 21.00% 21.00%
State Income Taxes, Net of Federal Tax Benefit 0.49% 0.05%
Adjustment to Deferred (23.26%) 13.54%
GILTI 9.07% 24.84%
Foreign Tax Credit - GILTI (2.42%) (14.86%)
Section 250 Deduction (4.92%) (15.74%)
Permanent Differences 0.20% 0.07%
Valuation Allowance-Deferred Tax Asset 33.29% 6.41%
Foreign Tax Credit (15.24%) (9.74%)
Section 78 Gross-up 0.77% 6.64%
Argentina Flow Through Loss 7.20% 1.09%
Withholding Taxes 5.72% 36.55%
Foreign Rate Differential 18.25% 2.11%
Change in State Apportionment Rate (1.48%) (1.38%)
Foreign employee benefits (1.58%) (3.58%)
Foreign Dividends Paid to U.S. 25.69% 73.01%
Foregin Dividends Received Deduction (25.69%) (73.01%)
Earnout Adjustment (5.70%)  
Other 0.62% (1.25%)
Effective rate 42.01% 65.74%