INCOME TAXES (Details) - USD ($) |
12 Months Ended | |
|---|---|---|
Jan. 31, 2026 |
Jan. 31, 2025 |
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| INCOME TAXES [Abstract] | ||
| Deferred tax assets, regulatory assets and liabilities | $ 4,000,000 | |
| Deferred tax liabilities, regulatory assets and liabilities | 4,100,000 | |
| General business credit carryforward | $ 24,701,000 | $ 4,151,000 |
| Carryforwards expiration year | 2047 | |
| Valuation allowance on operating loss carryforwards | $ 64,000 | $ 132,000 |
| Decease in valuation allowance | 68,000 | |
| income tax credits | $ 28,100,000 | |
| income tax credits expiration | 22 years | |
| Unrecognized tax benefits | $ 259,000 | |
| Accrued penalties and interest | 124,000 | |
| Increase (decrease) in unrecognized tax benefits | $ 178,000 |
| X | ||||||||||
- Definition The amount of increase or decrease in income tax expense (benefit) that would result from the recognition of unrecognized tax benefits as of the reporting date. No definition available.
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- Definition Expiration year of each operating loss carryforward included in operating loss carryforward, in YYYY format. No definition available.
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- Definition The maximum period over which the Company may utilize federal Section 45Z clean fuel production tax credits to offset future income tax liabilities before expiration. No definition available.
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- Definition The total amount of unrecognized tax benefits as of the reporting date, excluding any related accrued interest and penalties. No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences derived regulatory assets and liabilities. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from regulatory assets and liabilities. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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