Note 8 - Retirement Plans (Tables)

12 Months Ended

Jan. 31, 2022

Notes Tables

Schedule of Allocation of Plan Assets [Table Text Block]

(In thousands)	2021		2020
Level 1 market value of plan assets
Equity securities	$	4,119	$	4,112
U.S. bond market		1,544		1,716
Real estate securities		322		198
Subtotal		5,985		6,026
Level 2 significant other observable inputs
Money market fund	$	321	$	139
Subtotal		321		139
Investments measured at net asset value*	$	829	$	851
Total	$	7,135	$	7,016

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

Reconciliation of benefit obligations, plan assets and funded status of plan (in thousands)	2021			2020
Accumulated benefit obligations
Vested benefits	$	6,448		$	7,090
Accumulated benefits	$	6,448		$	7,090
Change in benefit obligation
Benefit obligation - beginning of year	$	7,090		$	6,959
Interest cost		173			190
Actuarial loss		(511	)		256
Benefits paid		(304	)		(315	)
Benefit obligation - end of year	$	6,448		$	7,090
Change in plan assets
Fair value of plan assets - beginning of year	$	7,016		$	6,550
Actual gain on plan assets		423			781
Benefits paid		(304	)		(315	)
Fair value of plan assets - end of year	$	7,135		$	7,016
Over-funded/(unfunded) status	$	688		$	(74	)
Balance sheet classification
Prepaid expenses and other current assets	$	322		$	332
Other assets		2,050			1,828
Deferred compensation liabilities		(1,684	)		(2,234	)
Net amount recognized	$	688		$	(74	)
Amounts recognized in accumulated other comprehensive loss
Unrecognized actuarial loss	$	1,362		$	1,902
Net amount recognized	$	1,362		$	1,902

Defined Benefit Plan, Assumptions [Table Text Block]

Weighted-average assumptions used to determine net cost and benefit obligations	2021			2020
End of year benefit obligation discount rate		3.00	%		2.50	%
End of year net periodic benefit cost discount rate		2.50	%		2.80	%
Expected return on plan assets		7.50	%		7.50	%

Schedule of Net Benefit Costs [Table Text Block]

Components of net periodic benefit cost (in thousands)	2021			2020
Interest cost	$	173		$	190
Expected return on plan assets		(514	)		(479	)
Recognized actuarial loss		119			139
Net periodic benefit income	$	(222	)	$	(150	)
Amounts recognized in other comprehensive income (in thousands)
Actuarial gain/(loss) on obligation	$	511		$	(256	)
Actual gain/(loss) on plan assets	$	(90	)	$	302
Amounts recognized in current year		119			139
Total in other comprehensive income	$	540		$	185

Schedule of Expected Benefit Payments [Table Text Block]

Cash flows (in thousands)
Expected employer contributions for the fiscal year ending January 31, 2023	$	—
Expected employee contributions for the fiscal year ending January 31, 2023		—
Estimated future plan benefit payments reflecting expected future service for the fiscal year(s) ending January 31,:
2023	$	321
2024		316
2025		319
2026		322
2027		330
2028 - 2032		1,610

Multiemployer Plan [Table Text Block]

				FIP/RP Status	2021	2020	Surcharge
Plan Name	EIN	Plan #	Funded Zone Status	Pending/Implemented	Contribution	Contribution	Imposed	Collective Bargaining Expiration Date
Plumbers & Pipefitters Local 572 Pension Fund	626102837	001	Green	No	$172	$206	No	3/31/2025