INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes for fiscal years 2021, 2020, and 2019 consist of the following (amounts in thousands):

	2021			2020			2019
Federal:
Current	$	4,450		$	1,323		$	1,918
Deferred		12,064			(1,850	)		(1,387	)
		16,514			(527	)		531
State and Local:
Current		3,098			602			(2,223	)
Deferred		(581	)		(621	)		(293	)
		2,517			(19	)		(2,516	)
Provision (benefit) for income taxes	$	19,031		$	(546	)	$	(1,985	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effects of significant temporary differences representing deferred tax assets and liabilities are as follows (amounts in thousands):

	January 31,
	2022			2021
Assets:
General business credit carryforward	$	39,199		$	40,641
Accrued liabilities		582			3
State net operating loss carryforward		269			294
Other items		280			206
Valuation allowance		(213	)		(232	)
Total		40,117			40,912
Liabilities:
Basis in pass through entities, including depreciation		(17,995	)		(20,076	)
Other		(340	)		(159	)
Total		(18,335	)		(20,235	)
Net deferred tax asset	$	21,782		$	20,677

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliations of the federal statutory tax and the Company’s income tax (benefit) expense for fiscal years 2021, 2020, and 2019 are as follows (amounts in thousands):

	2021			2020			2019
Federal income tax at statutory rate	$	15,926		$	885		$	1,360
State and local taxes, net of federal tax benefit		2,396			150			230
Research and experimentation credits		(5,184	)		(2,008	)		(899	)
Uncertain tax positions		8,340			1,046			(1,435	)
Noncontrolling interest		(2,231	)		(707	)		(1,118	)
Other		(216	)		88			(123	)
Total	$	19,031		$	(546	)	$	(1,985	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits, including interest and penalties, is as follows (amounts in thousands):

	Fiscal Year
	2021		2020
Unrecognized tax benefits, beginning of year	$	8,400	$	7,370
Changes for tax positions for prior years		3,827		(74	)
Changes for tax positions for current year		4,554		1,104
Unrecognized tax benefits, end of year	$	16,781	$	8,400