Note 4 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2019

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	Years Ended January 31,
	2019		2018			2017
	(in thousands)
Domestic net income (loss) before income taxes	$	6,562	$	(4,793	)	$	(3,774	)
Foreign net income before income taxes		5,355		585			7,600
Consolidated net income (loss) before income taxes	$	11,917	$	(4,208	)	$	3,826

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

	Years Ended January 31,
	2019			2018			2017
	(in thousands)
Current:
U.S. federal	$	(829	)	$	2,862		$	437
State		(13	)		38			30
Foreign		3,784			2,433			3,894
Subtotal		2,942			5,333			4,361
Deferred:
U.S. federal		79			(519	)		11,564
State		(30	)		19			3,610
Foreign		(1,502	)		24			(348	)
Subtotal		(1,453	)		(476	)		14,826
Equity adjustment		—			—			89
Total	$	1,489		$	4,857		$	19,276

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

	Years Ended January 31,
	2019			2018			2017
	(in thousands)
Computed expected tax expense (benefit)	$	2,503		$	(1,431	)	$	1,301
State income taxes, net of federal income tax expense		96			(157	)		(54	)
Incremental tax expense from foreign operations		715			923			137
Equity compensation		(2,916	)		(1,004	)		(29	)
Foreign withholding taxes		1,089			794			676
Net change in valuation allowance		3,224			5,448			16,861
Net change in contingency reserve		(71	)		(81	)		198
Non-deductible expenses		1,149			(407	)		660
Benefit of tax credits		(3,483	)		(1,766	)		(1,243	)
Subpart F income		101			302			345
U.S. Tax Reform (the “Tax Act”)		(1,312	)		1,951			—
Other		394			285			424
Total	$	1,489		$	4,857		$	19,276

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

	January 31,
	2019			2018
	(in thousands)
Deferred tax assets:
Allowance for doubtful accounts and sales adjustments	$	520		$	367
Accrued vacation		1,568			1,590
Tax credits		20,908			18,583
Deferred revenue		2,849			3,493
Net operating loss carry forwards		10,597			10,337
Accrued expenses - other		1,802			1,849
Other comprehensive income		1,189			1,164
Section 263(a) interest capitalization		198			206
Intellectual property		7,917			—
Equity compensation		4,626			4,380
Carryforward of Irish amortization		1,630			—
Other		2,345			1,243
Total deferred tax assets		56,149			43,212
Less valuation allowance		(34,898	)		(33,665	)
Less netting of unrecognized tax benefits against deferred tax assets		(886	)		(930	)
Deferred tax assets, net of valuation allowance	$	20,365		$	8,617
Deferred tax liabilities:
Depreciation and amortization		(804	)		(442	)
Topic 606: capitalized commissions and cloud costs		(2,891	)		—
Other		(498	)		(231	)
Total deferred tax liabilities		(4,193	)		(673	)
Total net deferred tax assets	$	16,172		$	7,944

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

	Years Ended January 31,
	2019			2018
	(in thousands)
Unrecognized tax benefits at beginning of the year	$	1,662		$	1,743
Decreases as a result of tax positions taken in a prior period		(26	)		(115	)
Increases as a result of tax positions taken in the prior period		—			58
Reduction as a result of a lapse of the statute of limitations		(44	)		(24	)
Decreases as a result of settlements with taxing authorities		(424	)		—
Unrecognized tax benefit at end of year	$	1,168		$	1,662

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

Jurisdiction	Years Open for Audit
U.S. federal	Fiscal year 2016 and beyond
California	Fiscal year 2015 and beyond
Michigan	Fiscal year 2015 and beyond
New Jersey	Fiscal year 2015 and beyond
Australia	Fiscal year 2015 and beyond
France	Fiscal year 2016 and beyond
India	Fiscal years 2010, 2013 and 2014
Ireland	Fiscal year 2015 and beyond
United Kingdom	Fiscal year 2018 and beyond
China	Calendar year 2014 and beyond
Mexico	Calendar year 2014 and beyond