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INCOME TAXES (Details 2) (USD $) | Jan. 31, 2014 | Jan. 31, 2013
--- | --- | ---
Deferred tax assets: |  |  |  |
Inventories | $ 1,545,663 |  | $ 812,054 |
US tax loss carry-forwards, including work opportunity credit* | 233,798 | [1] | 1,520,142 | [1]
Accounts receivable and accrued rebates | 125,159 |  | 94,877 |
Accrued compensation and other | 183,434 |  | 184,214 |
India reserves - US deduction | 613,200 |  | 963,524 |
Equity based compensation | 215,872 |  | 218,942 |
Foreign tax credit carry-forward | 1,243,519 |  | 407,092 |
State and local carry-forwards | 145,528 |  | 96,810 |
Depreciation and other | 299,756 |  | 246,776 |
Accrued interest on subordinated debt | 101,349 |  | 0 |
Deferred tax asset | 4,707,278 |  | 4,544,431 |
Less valuation allowance | 0 |  | (4,544,431) |
Net deferred tax asset | $ 4,707,278 |  | $ 0 |
[1] | The federal net operating loss (“NOL”) that is left after FY14 will expire after 1/31/2033 (20 years from the generated date of 1/31/2013). The credits will begin to expire after 1/31/2030 (20 years from the 1st carryover year generated date of 1/31/2010) and will fully expire after 1/31/2033.

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