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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
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Jan. 31, 2022 | Jan. 31, 2021 | Jan. 31, 2020
Federal corporate income tax rate (as percent) | 21.00% | 21.00% | 21.00%
Computed expected income tax (expense) benefit | $ (9,883) | $ (5,226) | $ 10,030
State income taxes, net of federal tax effect | (614) | (7) | 81
Excess executive compensation | (1,296) | (420) | (420)
Bad debt loss | (425) | 160 | 6,205
Foreign tax rate differential | 352 | 173 | (722)
Net operating loss carryback benefit (see discussion below) |  | 4,392 |
Elimination of net operating loss benefit |  |  | (7,239)
Goodwill impairment losses |  |  | (763)
Other permanent differences and adjustments, net | 510 | (146) | (119)
Income tax (expense) benefit | (11,356) | (1,074) | $ 7,053
Net operating loss carryback benefit | 4,400 |  |
Deferred tax valuation allowance | 12,404 | $ 11,797 |
Income tax benefit recorded as an adjustment to the estimated favorable income tax impact of bad debt loss on loans | 6,200 |  |
Amount of tax recovery of loans and lease receivables | 400 |  |
United Kingdom |  |  |
Deferred tax valuation allowance | $ 7,100 |  |

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- Definition Amount of the difference between reported net operating loss carryforward benefits and expected net operating loss carryforward benefits computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to operating loss carryforward benefits. + References No definition available. + Details
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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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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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