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INCOME TAXES (Details 3) - USD ($) $ in Thousands | Jan. 31, 2025 | Jan. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 661 | $ 1,545
US tax loss carryforwards, including work opportunity credit | 2,364 | 167
Accounts receivable and accrued rebates | 313 | 295
Accrued compensation and other | 326 | 441
India reserves - US deduction | 0 | 24
Equity based compensation | 508 | 346
Foreign tax credit carry-forward | 5,184 | 4,548
State and local carry-forwards | 1,528 | 1,256
Depreciation and amortization | (4,230) | (1,846)
Prepaid expenses | (301) | (253)
Right-of-use asset | (1,577) | (1,590)
Operating lease liability | 1,660 | 1,672
Foreign carry-forwards | 1,029 | 1,102
Withholding taxes | (139) | (383)
Investments | 1,404 | 268
Section 163(j) Interest Expense | 293 | 0
Other | 0 | 83
Deferred tax assets | 9,023 | 7,675
Less valuation allowance | (6,644) | (6,675)
Net deferred tax assets | $ 2,379 | $ 1,000

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