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INCOME TAXES - Summary of Significant Components of Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Jan. 31, 2023 | Jan. 31, 2022
--- | --- | ---
Deferred Income Tax Assets: |  |
Compensation | $ 879 | $ 1,807
Inventory | 12,197 | 7,918
Provision for bad debts and sales allowances | 15,237 | 15,972
Supplemental employee retirement plan | 688 | 710
Net operating loss | 33,749 | 10,949
Operating lease liability | 56,519 | 32,721
Foreign tax credit carryforward | 3,865 | 2,805
Section 174 R&D amortization | 478 |
Other |  | 782
Gross deferred income tax assets | 123,612 | 73,664
Less: valuation allowance | (33,087) | (14,481)
Net deferred income tax assets | 90,525 | 59,183
Deferred income tax liabilities: |  |
Depreciation and amortization | (6,268) | (56,901)
Intangibles | (48,760) | (9,576)
Operating lease asset | (50,995) | (27,272)
Accrued expenses | (57) | (59)
Prepaid expenses and other | (2,279) | (1,826)
Other | (560) |
Total deferred income tax liabilities | (108,919) | (95,634)
Net deferred tax liabilities | $ (18,394) | $ (36,451)

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