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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Oct. 31, 2021 | Oct. 31, 2020 | Oct. 31, 2021 | Oct. 31, 2020
INCOME TAXES |  |  |  |
Federal corporate income tax rate (as percent) |  |  | 21.00% | 21.00%
Computed expected income tax expense |  |  | $ (9,924) | $ (2,702)
State income taxes, net of federal tax effect |  |  | (1,015) | (40)
Deferred tax asset adjustments |  |  | 300 |
Net operating loss carryback benefit |  |  |  | 4,390
Adjustments and other differences |  |  | (289) | (257)
Income tax (expense) benefit | $ (3,269) | $ (1,666) | (11,228) | $ 1,391
Foreign income tax expense |  |  | $ 500 |

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