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INCOME TAXES (Details 2) - USD ($) | Jan. 31, 2022 | Jan. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 806,000 | $ 955,000
US tax loss carryforwards, including work opportunity credit | 167,000 | 167,000
Accounts receivable and accrued rebates | 145,000 | 378,000
Accrued compensation and other | 211,000 | 446,000
India reserves - US deduction | 32,000 | 43,000
Equity based compensation | 807,000 | 535,000
Foreign tax credit carry-forward | 3,209,000 | 2,430,000
State and local carry-forwards | 16,000 | 287,000
Depreciation and amortization | (186,000) | (265,000)
Prepaid expenses | (219,000) | (121,000)
Brazil write-down | 196,000 | 220,000
Right-of-use asset | (738,000) | (239,000)
Operating lease liability | 762,000 | 241,000
Other | 93 | 93
Deferred tax asset | 5,282,000 | 5,170,000
Less valuation allowance | (3,210,000) | (2,439,000)
Net deferred tax asset | $ 2,072,000 | $ 2,731,000

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