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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
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Jan. 31, 2021 | Jan. 31, 2020 | Jan. 31, 2019
Computed expected income tax (expense) benefit | $ (5,226) | $ 10,030 | $ (9,916)
State income taxes, net of federal tax effect | (7) | 81 | 683
Net operating loss carryback benefit | 4,392 |  |
Excess executive compensation | (420) | (420) | (866)
Net operating loss carryforward adjustments | 242 |  | 1,730
Foreign tax rate differential | 173 | (722) | 86
Bad debt loss | 160 | 6,205 |
Elimination of net operating loss benefit |  | (7,239) |
Goodwill impairment losses |  | (763) | (266)
Other permanent differences, net | (468) | 31 | (421)
Federal research and development tax credits |  |  | 13,866
Adjustments and other differences | 80 | (150) | (245)
Income tax (expense) benefit | (1,074) | 7,053 | 4,651
Deferred tax valuation allowance | 11,797 | $ 11,588 |
Tax benefit from subsidiaries | 200 |  |
Research and development state tax credit |  |  | $ 2,800
Income tax benefit recorded as an adjustment to the estimated favorable income tax impact of bad debt loss on loans | 6,800 |  |
United Kingdom |  |  |
Deferred tax valuation allowance | $ 7,100 |  |

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- Definition Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for excess executive compensation. + References No definition available. + Details
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