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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
3 Months Ended 6 Months Ended
Jul. 31, 2023
Jul. 31, 2022
Jul. 31, 2023
Jul. 31, 2022
INCOME TAXES        
Federal corporate income tax rate (as percent)     21.00% 21.00%
Computed expected income tax expense     $ 4,276,000 $ 4,970,000
State income taxes, net of federal tax effect     455,000 349,000
Unrecognized tax loss benefit     529,000  
GILTI     505,000 225,000
Excess executive compensation     400,000 445,000
Foreign tax rate differential     (643,000) (120,000)
Tax credits     (453,000) (124,000)
Research and development credits adjustment       6,181,000
Other permanent differences and adjustments, net     418,000 33,000
Income tax expense $ 4,592,000 $ 9,686,000 5,487,000 11,959,000
Foreign income tax expense     $ 1,500,000 $ 0