XML 73 R60.htm IDEA: XBRL DOCUMENT v3.23.1
INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 31, 2023
Jan. 31, 2022
Jan. 31, 2021
INCOME TAXES      
Federal corporate income tax rate (as percent) 21.00% 21.00% 21.00%
Computed expected income tax expense $ 9,660 $ 9,883 $ 5,226
State income taxes, net of federal tax effect 860 614 7
Research and development credits adjustment (see discussion below) 6,181    
Recognition of research and development credit benefits (see discussion below) (3,430)    
Recognition of foreign net operating loss benefits (see discussion below) (2,574)    
Excess executive compensation 1,397 1,296 420
Bad debt loss (167) 425 (160)
Foreign tax rate differential (441) (352) (173)
Net operating loss carryback benefit (see discussion below)     (4,392)
Other permanent differences and adjustments, net (190) (510) 146
Income tax expense 11,296 11,356 1,074
Net operating loss carryback benefit   4,400  
Deferred tax valuation allowance 9,740 12,404  
Foreign income tax expense 740   151
Deferred tax assets 7,900    
Contract Assets 4,400    
Development Tax Credit 2,400    
Uncertain Income Tax Return 2,900 $ 4,900 $ 4,900
Increase in deferred tax valuation allowance $ 2,600