Note 7 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2024

Notes Tables

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

Income (loss) from continuing operations before income taxes	2023			2022
Domestic (1)	$	(8,541	)	$	(5,392	)
Foreign		18,432			14,950
Total	$	9,891		$	9,558

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

Components of income tax (benefit) expense	2023			2022
Current
Federal	$	(21	)	$	(3	)
Foreign		3,351			2,971
State and other		270			166
Total current income tax expense		3,600			3,134
Deferred
Federal		(7,311	)		-
Foreign		391			479
State and other		-			-
Total deferred income tax (benefit) expense		(6,920	)		479
Total income tax expense	$	(3,320	)	$	3,613

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

	2023			2022
Tax expense at federal statutory rate	$	2,083		$	2,007
State expense, net of federal income tax effect		159			110
Domestic return to provision	247			-
Deferred compensation adjustment		-			(32	)
Domestic valuation allowance		(8,065	)		(590	)
Domestic return to provision		-			390
Global Intangible Low-Taxed Income inclusion		2,202			1,206
State NOL expirations	1,375			-
Permanent differences other	258			-
Valuation allowance for state NOLs		(1,314	)		133
Differences in foreign tax rate		(598	)		(410	)
Reductions of uncertain tax positions of prior years	(239		)	-
Deferred tax on unremitted earnings		195			438
Foreign withholding taxes		135			304
Research tax credit		247			220
Pension Settlement		-			(115	)
All other, net expense		(5	)		(48	)
Total income tax (benefit) expense	$	(3,320	)	$	3,613

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

Components of deferred income tax assets	2023			2022
U.S. Federal NOL carryforward	$	6,173		$	7,197
Deferred compensation		241			276
Research tax credit		1,505			2,258
Foreign NOL carryforward		258			318
Foreign tax credit		2,580			2,580
Stock compensation		21			43
Other accruals not yet deducted		500			305
State NOL carryforward		1,495			2,744
Accrued commissions and incentives		845			851
Inventory reserve		70			107
Lease liability		878			278
Other		-			165
Deferred tax assets, gross		14,566			17,122
Valuation allowance		(5,689	)		(15,993	)
Total deferred tax assets, net of valuation allowances	$	8,877		$	1,129
Components of the deferred income tax liability
Depreciation	$	(370	)	$	(415	)
Foreign subsidiaries unremitted earnings		(783	)		(591	)
Prepaid		(94	)		(70	)
Right of use asset		(855	)		(266	)
Other		(73	)		0
Total deferred tax liabilities	$	(2,175	)	$	(1,342	)
Deferred tax assets (liabilities), net	$	6,702		$	(213	)
Balance sheet classification
Long-term assets	$	7,919		$	696
Long-term liability		(1,217	)		(909	)
Total deferred tax assets (liabilities), net of valuation allowances	$	6,702		$	(213	)

Summary of Income Tax Contingencies [Table Text Block]

	2023			2022
Balance at beginning of year	$	1,673		$	1,611
Decreases in positions taken in a prior period		(256	)		-
Increases in positions taken in a current period		143			159
Decreases due to lapse of statute of limitations		(21	)		(3	)
Decreases due to settlements		(106	)		(94	)
Balance at end of year	$	1,433		$	1,673