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Evaluation of Disclosure Controls and Procedures
−Removed: The Chief Executive Officer and Chief Financial Officer have evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended) as of April 30, 2023. This evaluation included consideration of the controls, processes and procedures that are designed to ensure that information required to be disclosed by the Company in the reports the Company files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and to provide reasonable assurance that such information is accumulated and communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.
+Added: The Chief Executive Officer and Chief Financial Officer have evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended) as of July 31, 2023. This evaluation included consideration of the controls, processes and procedures that are designed to ensure that information required to be disclosed by the Company in the reports the Company files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and to provide reasonable assurance that such information is accumulated and communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.
Based on this evaluation, the certifying officers have concluded that, as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures were not effective because of the material weakness described below. 
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Further, management review of the process and resulting adjustments on a periodic basis failed to identify the issue.
−Removed: These failures led management to conclude that a material weakness existed with respect to the Company's internal control over financial reporting.
+Added: These deficiencies led management to conclude that a material weakness existed with respect to the Company's internal control over financial reporting.
The material weakness did not result in any material misstatements to the Company’s consolidated financial statements.
−Removed: As a result, at April 30, 2023 and on the date of this Quarterly Report on Form 10-Q, the Company's internal control over financial reporting is not effective. 
+Added: As a result, at January 31, 2023, the Company's internal control over financial reporting was not effective.
+Added: Subsequent to the fiscal year end, the Company established a plan to remediate the material weakness in internal control over financial reporting.
+Added: July 31, 2023 , a nd on the date of this Quarterly Report on Form 10-Q, the Company's remediation plan is ongoing. 
Notwithstanding the material weakness described above, the Company's management, including the Chief Executive Officer and Chief Financial Officer, has concluded that the financial statements included in this Quarterly Report on Form 10-Q present fairly, in all material respects, the Company's financial position, results of operations, and cash flows for the periods presented in conformity with accounting principles generally accepted in the United States.
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Remediation Plan for the Material Weakness in Internal Control over Financial Reporting. 
−Removed: To address the material weakness, the Company has begun implementing its remediation plan.
+Added: To address the material weakness, the Company has implemented its remediation plan.
Specifically, the Company has:
−Removed: Hired additional personnel with significant experience in inventory management to oversee the process in the Lebanon, Tennessee plant;
−Removed: Engaged outside consultants and begun the process to review and update policies, procedures and controls over inventory management;
+Added: Hired additional personnel with significant experience in inventory management to oversee the process at the Lebanon, Tennessee facility;
+Added: Engaged outside consultants to assist in reviewing and updating policies, procedures and controls over inventory management;
Redesigned cycle count procedures to better identify higher value and more active inventory parts, as well as to include additional review of results prior to recording of any adjustments;
−Removed: Begun the process of updating inventory organization, both physically and in the inventory management system.
+Added: Performed updates with respect to the Company's physical inventory and inventory management system.
The Company anticipates the actions described above and resulting improvements in controls will strengthen the Company's processes, procedures and controls related to inventory management and will address the related material weakness described above.
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PART II OTHER INFORMATION
−Removed: Rule 13a - 14(a)/15d - 14(a) Certifications
−Removed: (1) Chief Executive Officer certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
−Removed: Rule 13a - 14(a)/15d - 14(a) Certifications
−Removed: (2) Chief Financial Officer certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
−Removed: Section 1350 Certifications (Chief Executive Officer and Chief Financial Officer certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002)
−Removed: Inline XBRL Instance Document (the Instance Document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
−Removed: Inline XBRL Taxonomy Extension Schema
−Removed: Inline XBRL Taxonomy Extension Calculation
−Removed: Inline XBRL Taxonomy Extension Definition
−Removed: Inline XBRL Taxonomy Extension Labels
−Removed: Inline XBRL Taxonomy Extension Presentation
−Removed: Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)
−Removed: Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
−Removed: Perma-Pipe International Holdings, Inc.
−Removed: June 14, 2023
−Removed: President and Chief Executive Officer
−Removed: (Principal Executive Officer)
−Removed: June 14, 2023
−Removed: Bryan Norwood
−Removed: Bryan Norwood
−Removed: Vice President and Chief Financial Officer
−Removed: (Principal Financial and Accounting Officer)
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.