v3.26.1
INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Jan. 31, 2026
Jan. 31, 2025
Assets:    
General business credit carryforward $ 24,701 $ 4,151
Accrued liabilities 569 628
State net operating loss carryforward 81 167
Other items 387 311
Valuation allowance (64) (132)
Total 25,674 5,125
Liabilities:    
Basis in pass through entities, including depreciation (25,765) (7,470)
Other 0 (1,217)
Total (25,765) (8,687)
Net deferred tax liability $ (91) $ (3,562)