Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Jan. 31, 2024

Notes to Financial Statements

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II

Perma-Pipe International Holdings, Inc. and Subsidiaries

VALUATION AND QUALIFYING ACCOUNTS

For the Years Ended  January 31, 2024 and 2023

	Balance at beginning of period		Charges to expenses			Write-offs (1)			Other charges (2)			Balance at end of period
Year Ended January 31, 2024
Valuation allowance for deferred tax assets	$	15,993	$	(208	)	$	-		$	(10,096	)	$	5,689
Allowance for possible losses in collection of trade receivables		612		123			(36	)		-			699
Year Ended January 31, 2023
Valuation allowance for deferred tax assets	$	16,905	$	(585	)	$	-		$	(327	)	$	15,993
Allowance for possible losses in collection of trade receivables		486		140			(14	)		-			612

(1) The release of valuation allowances related to deferred tax assets.

(2) Uncollectible accounts written off.