Note 10 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

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

	Year Ended December 31,
	2023			2022			2021
	(in thousands)
Domestic	$	(31,398	)	$	(17,081	)	$	(23,583	)
Foreign		12,784			(16,569	)		(9,205	)
Pretax loss from continuing operations	$	(18,614	)	$	(33,650	)	$	(32,788	)

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

	Year Ended December 31,
	2023			2022			2021
	(in thousands)
Current income tax expense:
Federal	$	3,188		$	1,937		$	467
State and local		(1,121	)		668			(881	)
Foreign		1,691			(1,478	)		1,117
Total current income tax expense		3,758			1,127			703
Deferred income tax expense (benefit):
Federal		—			2,370			89
State and local		—			(820	)		(12	)
Foreign		(871	)		2,361			(323	)
Total deferred income tax expense (benefit)		(871	)		3,911			(246	)
Total income tax expense	$	2,887		$	5,038		$	457

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

	Year Ended December 31,
	2023			2022			2021
	(in thousands)
U.S. federal statutory tax rate	$	(3,909	)	$	(7,067	)	$	(6,886	)
State and local income taxes, net		(2,077	)		(292	)		(962	)
Stock-based compensation		3,117			(51	)		10,865
Executive compensation limitation		449			3,566			—
Fair value of earnout liability		2,165			(828	)		(3,946	)
GILTI inclusion, net		1,940			—			—
Foreign-derived intangible income deduction		(1,534	)		—			—
Transaction costs		—			125			(2,209	)
Change in valuation allowance		1,794			12,844			3,085
Deferred rate change		2,076			—			—
Foreign rate differential		(1,107	)		(2,066	)		440
Return-to-provision adjustments		274			(1,029	)		(196	)
Permanent differences		(343	)		29			334
Other, net		42			(193	)		(68	)
Total	$	2,887		$	5,038		$	457

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

	December 31,			December 31,
	2023			2022
	(in thousands)
Deferred Tax Assets:
Net operating loss carryforwards	$	9,634		$	13,775
Deferred revenue		8,653			4,301
Compensation and benefits		6,996			6,567
Research and development expenses		11,086			6,169
Lease liability		2,518			3,622
Foreign tax credits		—			270
Fair value of earnout liability		305			93
Other		26			457
Total Deferred Tax Assets		39,218			35,254
Less: Valuation allowance		(22,469	)		(20,808	)
Deferred Tax Assets, net		16,749			14,446
Deferred Tax Liabilities:
Property and equipment		(178	)		(197	)
Amortization		(2,395	)		(2,595	)
Commissions		(11,543	)		(8,384	)
Prepaid subscription		(1,569	)		(836	)
Unbilled receivable		(435	)		(1,489	)
Right-of-use assets		(2,290	)		(3,402	)
Total Deferred Tax Liability		(18,410	)		(16,903	)
Net Deferred Tax Liabilities	$	(1,661	)	$	(2,457	)

	December 31,			December 31,
	2023			2022
	(in thousands)
Deferred Tax Assets, net	$	1,738		$	488
Deferred Tax Liabilities		(3,399	)		(2,945	)
Net Deferred Tax Liabilities	$	(1,661	)	$	(2,457	)

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

	December 31,			December 31,			December 31,
	2023			2022			2021
	(in thousands)
Beginning balance	$	141		$	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		(7	)		—			—
Ending balance	$	134		$	141		$	1,088