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Note 16 - Income Taxes - Deferred Taxes (Details) - USD ($) | Jan. 31, 2022 | Jan. 31, 2021
--- | --- | ---
Net operating losses | $ 20,282,000 | $ 17,177,000
Tax credit carry forwards | 165,000 | 139,000
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost | 833,000 | 718,000
Allowance for doubtful accounts | 102,000 | 0
Inventory | 835,000 | 565,000
Accruals not yet deductible for tax purposes | 130,000 | 281,000
Fixed assets | 289,000 | 232,000
Intangible assets | 391,000 | 445,000
Other | 623,000 | 599,000
Gross deferred tax assets | 23,650,000 | 20,156,000
Valuation allowance | (23,650,000) | (20,156,000)
Deferred tax assets | 0 | 0
Other | 92,000 | 198,000
Deferred tax liabilities | (92,000) | (198,000)
Unrecognized tax benefits | 0 | 0
Total deferred tax liabilities, net | $ (92,000) | $ (198,000)

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