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INCOME TAXES (Details 2) (USD $) | Jan. 31, 2013 | Jan. 31, 2012
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 812,054 | $ 959,971
US tax loss carry-forwards, including work opportunity credit | 1,520,142 | 569,376
Accounts receivable and accrued rebates | 94,877 | 81,922
Accrued compensation and other | 184,214 | 176,322
India inventory reserves-US deduction | 963,524 | 514,712
Equity based compensation | 218,942 | 447,220
Foreign tax credit carry-forward | 407,092 | 156,741
State and local carry-forwards | 96,810 | 126,161
Depreciation and other | 246,776 | 246,247
Brazil carryforward resulting from goodwill write-offs | 0 | 709,000
Deferred tax asset | 4,544,431 | 3,987,672
Less Valuation Allowance | (4,544,431) | 0
Net deferred tax asset | $ 0 | $ 3,987,672

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