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INCOME TAXES - Income Tax Expense Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 31, 2022
Jan. 31, 2021
Jan. 31, 2020
Federal corporate income tax rate (as percent) 21.00% 21.00% 21.00%
Computed expected income tax (expense) benefit $ (9,883) $ (5,226) $ 10,030
State income taxes, net of federal tax effect (614) (7) 81
Excess executive compensation (1,296) (420) (420)
Bad debt loss (425) 160 6,205
Foreign tax rate differential 352 173 (722)
Net operating loss carryback benefit (see discussion below)   4,392  
Elimination of net operating loss benefit     (7,239)
Goodwill impairment losses     (763)
Other permanent differences and adjustments, net 510 (146) (119)
Income tax (expense) benefit (11,356) (1,074) $ 7,053
Net operating loss carryback benefit 4,400    
Deferred tax valuation allowance 12,404 $ 11,797  
Income tax benefit recorded as an adjustment to the estimated favorable income tax impact of bad debt loss on loans 6,200    
Amount of tax recovery of loans and lease receivables 400    
United Kingdom      
Deferred tax valuation allowance $ 7,100