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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Jan. 31, 2024 | Jan. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 1,545 | $ 1,147
US tax loss carryforwards, including work opportunity credit | 167 | 186
Accounts receivable and accrued rebates | 295 | 278
Accrued compensation and other | 441 | 123
India reserves - US deduction | 24 | 22
Equity based compensation | 346 | 1,178
Foreign tax credit carry-forward | 4,548 | 3,123
State and local carry-forwards | 1,256 | 18
Depreciation and amortization | (1,846) | (155)
Prepaid expenses | (253) | (175)
Right-of-use asset | (1,590) | (697)
Operating lease liability | 1,672 | 732
Foreign carry-forwards | 1,102 | 438
Withholding taxes | (383) | (769)
Other | 351 | 107
Deferred tax asset | 7,675 | 5,556
Less valuation allowance | (6,675) | (3,561)
Net deferred tax asset | $ 1,000 | $ 1,995

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