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INCOME TAXES (Tables)
9 Months Ended
Oct. 31, 2021
INCOME TAXES  
Schedule of actual income tax expense amounts

    

Nine Months Ended October 31, 

    

2021

    

2020

Computed expected income tax expense

$

(9,924)

$

(2,702)

Difference resulting from:

State income taxes, net of federal tax effect

 

(1,015)

 

(40)

Net operating loss carryback benefit (see discussion below)

4,390

Adjustments and other differences

(289)

(257)

Income tax (expense) benefit

$

(11,228)

$

1,391