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INCOME TAXES (Details 2)
12 Months Ended
Jan. 31, 2025
Jan. 31, 2024
INCOME TAXES    
Statutory rate 21.00% 21.00%
State Income Taxes, Net of Federal Tax Benefit 1.66% 0.49%
Adjustment to Deferred (5.38%) (23.26%)
GILTI 0.00% 9.07%
Foreign Tax Credit - GILTI 0.00% (2.42%)
Goodwill Impairment (12.06%) 0.00%
Section 250 Deduction 0.00% (4.92%)
Permanent Differences (1.48%) 0.20%
Valuation Allowance-Deferred Tax Asset 0.17% 33.29%
Foreign Tax Credit 8.19% (15.24%)
Section 78 Gross-up 0.00% 0.77%
Argentina Flow Through Loss (6.14%) 7.20%
Withholding Taxes (1.40%) 5.72%
Foreign Rate Differential (2.11%) 18.25%
Change in State Apportionment Rate (0.01%) (1.48%)
Foreign employee benefits 0.00% (1.58%)
Foreign Dividends Paid to U.S. (5.48%) 25.69%
Foregin Dividends Received Deduction 5.48% (25.69%)
Earnout Adjustment 0.81% (5.70%)
Other (1.72%) 0.62%
Effective rate 1.53% 42.01%