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Note 7 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)
12 Months Ended
Jan. 31, 2017
Jan. 31, 2016
Income (loss) from operations before income taxes, amount $ 845,000 $ (1,346,000)
Income (loss) from operations before income taxes, percent pretax income 100.00% 100.00%
Computed “expected” income tax benefit on loss from operations before income taxes, amount $ 287,000 $ (538,000)
Computed “expected” income tax benefit on loss from operations before income taxes, percent pretax income 34.00% 40.00%
State tax, net of federal benefit, amount $ 50,000 $ (73,000)
State tax, net of federal benefit, percent pretax income 6.00% 5.00%
Tax credits, percent pretax income 0.00% 0.00%
Change in valuation allowance, amount $ (337,000) $ 626,000
Change in valuation allowance, percent pretax income (40.00%) (47.00%)
Permanent differences, amount $ 1,000
Permanent differences, percent pretax income 0.00% 0.00%
Return to provision adjustments, percent pretax income 0.00% 0.00%
Change in state tax rate, amount
Change in state tax rate, percent pretax income 0.00% 0.00%
Other, net, amount $ 5,000 $ (12,000)
Other, net, percent pretax income 0.00% 0.00%
$ 5,000 $ 0
Income tax expense, percent pretax income 0.00% 0.00%