Income Taxes (Tables)

12 Months Ended

Jan. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax (Expense) Benefit

Income taxes consist of the following:

	Fiscal Year
	2017			2016
Current tax (expense) benefit:
Federal	$	—		$	15,000
State	(11,573		)	(2,976		)
Total current provision	(11,573		)	12,024
Deferred tax benefit:
Federal	95,403			—
State	—			—
Total Deferred tax benefit	95,403			—
Current and deferred tax benefit	$	83,830		$	12,024

Schedule of Effective Income Tax Rate Reconciliation

The income tax benefit differs from the amount computed using the federal statutory income tax rate of 32.9 percent as follows:

	Fiscal Year
	2017			2016
Federal tax benefit at statutory rate of 32.9 percent	$	1,047,221		$	1,771,675
State and local taxes, net of federal benefit (expense)	195,117			84,402
Change in valuation allowance	4,504,875			(2,134,096		)
Permanent items:
Incentive stock options	(112,349		)	(361,245		)
Change in fair value of warrants liability	15,197			54,033
Goodwill basis difference recognized upon asset sale	—			(220,112		)
Section 162(m) disallowance	—			(22,647		)
Other	(24,673		)	(23,272		)
Reserve for uncertain tax position	(18,509		)	(262,525		)
R&D Credit (Federal)	219,305			1,045,453
R&D Credit (State)	(129,111		)	267,172
Tax Cuts and Jobs Act	(5,827,034		)	—
Other	213,791			(186,814		)
Income tax benefit	$	83,830		$	12,024

Schedule of Deferred Tax Assets and Liabilities

The income tax effects of these temporary differences and credits are as follows:

	January 31,
	2018			2017
Deferred tax assets:
Allowance for doubtful accounts	$	91,360		$	72,886
Deferred revenue	154,574			282,112
Accruals	71,286			120,165
Net operating loss carryforwards	10,617,120			15,141,861
Stock compensation expense	235,920			501,120
Property and equipment	108,537			132,934
AMT credit	—			102,144
R&D credit	1,144,058			1,050,100
Other	116,603			106,833
Total deferred tax assets	12,539,458			17,510,155
Valuation allowance	(11,812,860		)	(16,318,124		)
Net deferred tax assets	726,598			1,192,031
Deferred tax liabilities:
Definite-lived intangible assets	(726,598		)	(1,192,031		)
Total deferred tax liabilities	(726,598		)	(1,192,031		)
Net deferred tax liabilities	$	—		$	—

Summary of Income Tax Contingencies

A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits (excluding interest and penalties) is as follows:

	2017			2016
Beginning of fiscal year	$	290,000		$	—
Additions for tax positions for the current year	62,000			59,000
Additions for tax positions of prior years	3,000			231,000
Subtractions for tax positions of prior years	(60,000		)	—
End of fiscal year	$	295,000		$	290,000