Note 11 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

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

	Year Ended December 31,
	2022			2021
	(in thousands)
Domestic	$	(17,081	)	$	(23,583	)
Foreign		(16,569	)		(9,205	)
Pretax loss from continuing operations	$	(33,650	)	$	(32,788	)

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

	Year Ended December 31,
	2022			2021
	(in thousands)
Current income tax expense:
Federal	$	1,937		$	467
State and local		668			(881	)
Foreign		(1,478	)		1,117
Total current income tax expense		1,127			703
Deferred income tax expense (benefit):
Federal		2,370			89
State and local		(820	)		(12	)
Foreign		2,361			(323	)
Total deferred income tax expense (benefit)		3,911			(246	)
Total income tax expense	$	5,038		$	457

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

	Year Ended December 31,
	2022			2021
	(in thousands)
U.S. federal statutory tax rate	$	(7,067	)	$	(6,886	)
State and local income taxes, net		(292	)		(962	)
Stock-based compensation		(51	)		10,865
Executive compensation limitation		3,566			—
Fair value of earnout liability		(828	)		(3,946	)
Transaction costs		125			(2,209	)
Change in valuation allowance		12,844			3,085
Foreign rate differential		(2,066	)		440
Return-to-provision adjustments		(1,029	)		(196	)
Permanent differences		29			334
Other, net		(193	)		(68	)
Total	$	5,038		$	457

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

	December 31,			December 31,
	2022			2021
	(in thousands)
Deferred tax assets:
Net operating loss carryforwards	$	13,775		$	10,716
Deferred revenue		4,301			5,315
Compensation and benefits		6,567			4,384
Research and development expenses		6,169			—
Lease liability		3,622			—
Foreign tax credits		270			720
Fair value of earnout liability		93			181
Other		457			1,047
		35,254			22,363
Less: Valuation allowance		(20,808	)		(8,356	)
Deferred tax assets, net		14,446			14,007
Deferred tax liabilities:
Property and equipment		(197	)		(132	)
Amortization		(2,595	)		(214	)
Commissions		(8,384	)		(7,918	)
Prepaid subscription		(836	)		(822	)
Unbilled receivable		(1,489	)		(2,183	)
Right-of-use assets		(3,402	)		—
Total deferred tax liability		(16,903	)		(11,269	)
Net deferred tax (liabilities) assets	$	(2,457	)	$	2,738

	December 31,			December 31,
	2022			2021
	(in thousands)
Deferred tax assets, net of valuation allowance	$	488		$	3,182
Deferred tax liabilities		(2,945	)		(444	)
Net deferred tax (liabilities) assets	$	(2,457	)	$	2,738

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

	December 31,			December 31,
	2022			2021
	(in thousands)
Beginning balance	$	1,088		$	5,369
Additions based on tax positions related to the current year		—			—
Reduction for tax positions of prior years		(12	)		(4,281	)
Reduction for settlements		(935	)		—
Expiration of applicable statute of limitations		—			—
Ending balance	$	141		$	1,088