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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
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