Note 3 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2017

Notes Tables

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

	Years Ended January 31,
	2017			2016			2015
	(in thousands)
Current:
Federal	$	437		$	(1,656	)	$	174
State		30			26			109
Foreign		3,894			2,591			3,010
Subtotal		4,361			961			3,293
Deferred:
Federal		11,564			(956	)		(786	)
State		3,610			303			229
Foreign		(348	)		63			(348	)
Subtotal		14,826			(590	)		(905	)
Equity adjustment		89			1,253			251
Total	$	19,276		$	1,624		$	2,639

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

	Years Ended January 31,
	2017			2016			2015
	(in thousands)
Computed expected tax expense	$	1,301		$	3,582		$	5,299
State income taxes, net of federal income tax expense		(54	)		252			253
Incremental tax expense (benefit) from foreign operations		137			(2,548	)		(5,220	)
Non-deductible equity compensation		(29	)		254			258
Foreign withholding taxes		676			968			1,256
Net change in valuation allowance		16,861			2,564			1,657
Net change in contingency reserve		198			(379	)		(594	)
Non-deductible expenses		660			621			742
Benefit of tax credits		(1,243	)		(3,186	)		(1,345	)
Subpart F income		345			254			283
Rate change impact		19			193			54
Benefit from liquidation utilized		—			(1,321	)		—
Other		405			370			(4	)
	$	19,276		$	1,624		$	2,639

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

	January 31,
	2017			2016
	(in thousands)
Deferred tax assets:
Allowance for doubtful accounts and sales adjustments	$	356		$	486
Accrued vacation		2,033			1,900
Tax credits		13,116			11,025
Deferred revenue		3,465			3,520
Net operating loss carry forwards		10,255			7,965
Accrued expenses - other		1,695			1,557
Other comprehensive income		—			1,483
Section 263(a) interest capitalization		322			333
Equity compensation		5,399			4,631
Other		2,039			2,111
Total deferred tax assets		38,680			35,011
Less valuation allowance		(29,868	)		(13,480	)
Less netting of unrecognized tax benefits against deferred tax assets		(954	)		(1,042	)
Deferred tax assets, net of valuation allowance	$	7,858		$	20,489
Deferred tax liabilities:
Depreciation and amortization		(630	)		(249	)
Other comprehensive income		(1,009	)		—
Other		(53	)		(118	)
Total deferred tax liabilities		(1,692	)		(367	)
Total net deferred tax assets	$	6,166		$	20,122

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

	Years Ended January 31,
	2017			2016
	(in thousands)
Unrecognized tax benefits at beginning of the year	$	1,545		$	1,924
Decreases as a result of tax positions taken in a prior period		(79	)		(17	)
Increases as a result of tax positions taken in the current period		365			15
Reduction as a result of a lapse of the statute of limitations		(88	)		(288	)
Decreases as a result of tax settlements		—			(89	)
Unrecognized tax benefit at end of year	$	1,743		$	1,545

List of Open Tax Year by Jurisdiction [Table Text Block]

Jurisdiction	Years Open for Audit
U.S. Federal	FY14 and beyond
California	FY13 and beyond
Michigan	FY13 and beyond
New Jersey	FY13 and beyond
Australia	FY13 and beyond
France	FY14 and beyond
India	FY98, FY99, FY10, FY13 and beyond
Ireland	FY13 and beyond
United Kingdom	FY16 and beyond