INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Jan. 31, 2022	Jan. 31, 2021
Assets:
General business credit carryforward	$ 39,199,000	$ 40,641,000
Accrued liabilities	582,000	3,000
State net operating loss carryforward	269,000	294,000
Other items	280,000	206,000
Valuation allowance	(213,000)	(232,000)
Total	40,117,000	40,912,000
Liabilities:
Basis in pass through entities, including depreciation	(17,995,000)	(20,076,000)
Other	(340,000)	(159,000)
Total	(18,335,000)	(20,235,000)
Net deferred tax asset	$ 21,782,000	$ 20,677,000