INCOME TAXES (Tables)

3 Months Ended

Apr. 30, 2021

INCOME TAXES

Schedule of actual income tax expense amounts

	Three Months Ended April 30,
	2021		2020
Computed expected income tax (expense) benefit	$	(3,052)	$	1,102
Difference resulting from:
State income taxes, net of federal tax effect		(334)		—
Deferred tax asset adjustments		(284)		—
Net operating loss carryback benefit (see discussion below)		—		4,175
Net operating losses deemed unrealizable (UK)		—		(695)
Adjustments and other differences		(98)		(128)
Income tax (expense) benefit	$	(3,768)	$	4,454