Note 16 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2023

Notes Tables

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

	Year Ended January 31,
	2023			2022
	(in thousands)
Loss from continuing operations before income taxes is attributable to the following jurisdictions:
Domestic	$	(10,446	)	$	(11,618	)
Foreign		3,714			(2,000	)
Total	$	(6,732	)	$	(13,618	)
The components of income tax expense (benefit) for continuing operations were as follows:
Current:
Domestic	$	19		$	27
Foreign		743			40
		762			67
Deferred:
Domestic		—			—
Foreign		(63	)		(106	)
		(63	)		(106	)
Income tax (benefit) expense	$	699		$	(39	)

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

	Year Ended January 31,
	2023			2022
	(in thousands)
Federal income tax at 21%	$	(1,414	)	$	(2,860	)
Changes in tax rates		—			—
Permanent differences		363			(144	)
Foreign effective tax rate differential		(53	)		(8	)
Valuation allowance on deferred tax assets		1,690			2,931
Excess tax deficiency for share-based payments under ASU 2016-09		133			13
Other		(20	)		29
	$	699		$	(39	)

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

	As of January 31,
	2023			2022
	(in thousands)
Deferred tax assets:
Net operating losses	$	23,019		$	20,282
Tax credit carry forwards		184			165
Stock option book expense		857			833
Allowance for doubtful accounts		145			102
Inventory		1,383			835
Accruals not yet deductible for tax purposes		83			130
Fixed assets		265			289
Intangible assets		411			391
Other		585			623
Gross deferred tax assets		26,932			23,650
Valuation allowance		(26,932	)		(23,650	)
Deferred tax assets		—			—
Deferred tax liabilities:
Other		(29	)		(92	)
Deferred tax liabilities		(29	)		(92	)
Unrecognized tax benefits		—			—
Total deferred tax liabilities, net		(29	)	$	(92	)