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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Jan. 31, 2021 | Jan. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 902 | $ 672
US tax loss carryforwards, including work opportunity credit | 167 | 3,524
Accounts receivable and accrued rebates | 378 | 247
Accrued compensation and other | 302 | 179
India reserves - US deduction | 43 | 45
Equity based compensation | 535 | 171
Foreign tax credit carry-forward | 2,430 | 1,348
State and local carry-forwards | 805 | 990
Argentina timing difference | (28) | 43
Depreciation and other | (52) | 55
Amortization | (213) | (206)
Brazil write-down | 220 | 220
Right-of-use asset | (239) | 549
Operating lease liability | 241 | (550)
Deferred tax asset | 5,491 | 7,287
Less valuation allowance | (2,652) | (1,348)
Net deferred tax asset - USA | $ 2,839 | $ 5,939

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