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Note 7 - Income Taxes - Deferred Tax Assets (Details) - USD ($)
$ in Thousands
Jan. 31, 2024
Jan. 31, 2023
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 0 165
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
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  
Deferred tax assets (liabilities), net   (213)
Long-term assets 7,919 696
Long-term liability $ (1,217) $ (909)