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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Jan. 31, 2023 | Jan. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 1,147 | $ 806
US tax loss carryforwards, including work opportunity credit | 186 | 167
Accounts receivable and accrued rebates | 278 | 145
Accrued compensation and other | 123 | 211
India reserves - US deduction | 22 | 32
Equity based compensation | 1,178 | 807
Foreign tax credit carry-forward | 3,123 | 3,209
State and local carry-forwards | 18 | 16
Depreciation and amortization | (155) | (186)
Prepaid expenses | (175) | (219)
Brazil write-down | 0 | 196
Right-of-use asset | (697) | (738)
Operating lease liability | 732 | 762
Foreign carry-forwards | 438 | 0
Withholding taxes | (769) | 0
Other | 107 | 93
Deferred tax asset | 5,556 | 5,282
Less valuation allowance | (3,561) | (3,210)
Net deferred tax asset | $ 1,995 | $ 2,072

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