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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Oct. 31, 2021
Oct. 31, 2020
Oct. 31, 2021
Oct. 31, 2020
INCOME TAXES        
Federal corporate income tax rate (as percent)     21.00% 21.00%
Computed expected income tax expense     $ (9,924) $ (2,702)
State income taxes, net of federal tax effect     (1,015) (40)
Deferred tax asset adjustments     300  
Net operating loss carryback benefit       4,390
Adjustments and other differences     (289) (257)
Income tax (expense) benefit $ (3,269) $ (1,666) (11,228) $ 1,391
Foreign income tax expense     $ 500