INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The (benefit) provision for income taxes for fiscal years 2020, 2019 and 2018 consist of the following (amounts in thousands):

	2020			2019			2018
Federal:
Current	$	449		$	752		$	81
Deferred		(7,328	)		(10,777	)		(23,547	)
		(6,879	)		(10,025	)		(23,466	)
State and Local:
Current		400			(2,495	)		361
Deferred		(621	)		(293	)		183
		(221	)		(2,788	)		544
Benefit for income taxes	$	(7,100	)	$	(12,813	)	$	(22,922	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effects of significant temporary differences representing deferred tax assets and liabilities are as follows (amounts in thousands):

	January 31,
	2021			2020
Assets:
General business credit carryforward	$	40,641		$	36,198
Accrued liabilities		3			136
State net operating loss carryforward		294			366
Other items		206			230
Valuation allowance		(232	)		(232	)
Total		40,912			36,698
Liabilities:
Basis in pass through entities, including depreciation		(20,076	)		(23,823	)
Other		(159	)		(148	)
Total		(20,235	)		(23,971	)
Net deferred tax asset	$	20,677		$	12,727

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliations of the federal statutory tax and the Company’s income tax (benefit) expense for fiscal years 2020, 2019 and 2018 are as follows (amounts in thousands):

	2020			2019			2018
Federal income tax at statutory rate	$	(311	)	$	(245	)	$	3,063
State and local taxes, net of federal tax benefit		(53	)		(427	)		811
Section 45 production tax credits		(5,187	)		(9,002	)		(21,144	)
Research and experimentation credits		(2,008	)		(899	)		(11,362	)
Tax Cuts and Jobs Act		-			-			272
Domestic production activities deduction		-			-			(62	)
Uncertain tax positions		1,046			(1,435	)		6,872
Noncontrolling interest		(643	)		(1,035	)		(1,425	)
Other		56			230			53
Total	$	(7,100	)	$	(12,813	)	$	(22,922	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits, including interest and penalties, is as follows (amounts in thousands):

	Fiscal Year
	2020			2019
Unrecognized tax benefits, beginning of year	$	7,370		$	9,232
Changes for tax positions for prior years		(74	)		(2,581	)
Changes for tax positions for current year		1,104			719
Unrecognized tax benefits, end of year	$	8,400		$	7,370