9. Income Taxes

The Company’s income (loss) before income taxes for the three months ended November 30, 2016 and 2015 consisted of the following (in thousands):


	Three Months Ended November 30,
	2016		2015
U.S. operations	$	246	$	(145)
Foreign operations		(942)		(3,170)
Loss before income taxes	$	(696)	$	(3,315)

Unrecognized Tax Benefits

As of both November 30, 2016 and August 31, 2016, the Company had no unrecognized tax benefits related to tax positions taken in prior periods. The Company files income tax returns in the United States, various U.S. states and certain foreign jurisdictions. The tax years 2005 through 2015 remain open in most jurisdictions. The Company is not currently under examination by income tax authorities in federal, state or foreign jurisdictions.