Income Taxes (Tables)

12 Months Ended

Jan. 31, 2021

Income Tax Disclosure [Abstract]

Reconciliation of Income Taxes by Jurisdiction

	Year Ended January 31,
	2021		2020
	(in thousands)
(Loss) income from continuing operations before income taxes is attributable  to the following jurisdictions:
Domestic	$	(8,851)	$	(7,550)
Foreign	(4,615)		1,360
Total	$	(13,466)	$	(6,190)
The components of income tax expense (benefit) for continuing operations were as follows:
Current:
Domestic	$	22	$	27
Foreign	515		58
	537		85
Deferred:
Domestic	—		—
Foreign	(1)		268
	(1)		268
Income tax expense	$	536	$	353

Reconciliation of Expected to Actual Income Tax Expense

The following is a reconciliation of expected to actual income tax expense (benefit) for continuing operations:

	Year Ended January 31,
	2021		2020
	(in thousands)
Federal income tax at 21%	$	(2,828)	$	(1,300)
Changes in tax rates	(50)		50
Permanent differences	413		52
Foreign effective tax rate differential	66		(80)
Foreign withholding taxes, including penalties and interest	29		34
Tax effect of book loss on disposition of subsidiaries	—		79
Valuation allowance on deferred tax assets	2,682		1,205
Excess tax deficiency for share-based payments under ASU 2016-09	66		284
Other	158		29
	$	536	$	353

Company's Deferred Taxes

The components of the Company’s deferred taxes for continuing operations consisted of the following:

	As of January 31,
	2021		2020
	(in thousands)
Deferred tax assets:
Net operating losses	$	17,177	$	13,716
Tax credit carry forwards	139		117
Stock option book expense	718		650
Allowance for doubtful accounts	—		229
Inventory	565		525
Accruals not yet deductible for tax purposes	281		357
Fixed assets	232		105
Intangible assets	445		337
Other	599		561
Gross deferred tax assets	20,156		16,597
Valuation allowance	(20,156)		(16,597)
Deferred tax assets	—		—
Deferred tax liabilities:
Other	(198)		(200)
Deferred tax liabilities	(198)		(200)
Unrecognized tax benefits	—		—
Total deferred tax (liabilities) assets, net	(198)		$	(200)