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Note 2 - Sale of Subsidiaries and Subsequent Events - Summary of Condensed Balance Sheet (Details) - USD ($)
$ in Thousands
Jul. 31, 2023
Apr. 30, 2023
Jan. 31, 2023
Jul. 31, 2022
Apr. 30, 2022
Jan. 31, 2022
Cash and cash equivalents $ 494 [1]   $ 778      
Accounts receivable, net of allowance for doubtful accounts of $504 at each of July 31, 2023 and January 31, 2023 7,143 [2]   3,993      
Inventories, net 15,651 [1],[2]   15,318      
Prepaid expenses and other current assets 1,273 [1],[2]   2,144      
Total current assets 24,561 [1]   22,233      
Property and equipment, net 3,620 [1],[2]   3,945      
Operating lease right-of-use assets 1,626 [1]   1,749      
Intangible assets, net 4,418 [1]   4,931      
Total assets 34,225 [1]   32,858      
Accounts payable 2,459 [1],[2]   4,101      
Deferred revenue 309 [1],[3]   164      
Accrued expenses and other current liabilities 3,386 [1],[2]   2,247      
Income taxes payable 1,585 [1]   1,516      
Operating lease liabilities - current 903 [1]   903      
Note payable, net 3,343 [1]   0      
Total current liabilities 11,985 [1]   8,931      
Operating lease liabilities - non-current 723 [1]   846      
Deferred tax liability 41 [1]   29      
Total liabilities 12,749 [1],[4],[5]   9,806      
Preferred stock, $1.00 par value; 2,000 shares authorized; 1,683 shares issued and outstanding at each of July 31, 2023 and January 31, 2023 37,779   37,779      
Common stock, $0.01 par value; 40,000 shares authorized; 15,721 shares issued at each of July 31, 2023 and January 31, 2023 157   157      
Additional paid-in capital 129,738 [1]   129,580      
Treasury stock, at cost (1,933 shares at each of July 31, 2023 and January 31, 2023 ) (16,863) [1]   (16,863)      
Accumulated deficit (129,369) [1],[6]   (127,635)      
Accumulated other comprehensive gain 34 [1]   34      
Total stockholders’ equity 21,476 [1] $ 22,862 23,052 $ 25,661 $ 27,129 $ 30,263
Total liabilities and stockholders’ equity 34,225 [1]   $ 32,858      
Pro Forma Adjustments [Member]            
Cash and cash equivalents 7,304          
Accounts receivable, net of allowance for doubtful accounts of $504 at each of July 31, 2023 and January 31, 2023 [2] 0          
Inventories, net [2] 0          
Prepaid expenses and other current assets [2]          
Total current assets 7,304          
Property and equipment, net [2] 0          
Operating lease right-of-use assets 0          
Intangible assets, net 0          
Total assets 7,304          
Accounts payable [2] 0          
Deferred revenue [3] 0          
Accrued expenses and other current liabilities [2] 0          
Income taxes payable 0          
Operating lease liabilities - current 0          
Note payable, net (3,343)          
Total current liabilities (3,343)          
Operating lease liabilities - non-current 0          
Deferred tax liability 0          
Total liabilities (3,343)          
Preferred stock, $1.00 par value; 2,000 shares authorized; 1,683 shares issued and outstanding at each of July 31, 2023 and January 31, 2023 0          
Common stock, $0.01 par value; 40,000 shares authorized; 15,721 shares issued at each of July 31, 2023 and January 31, 2023 0          
Additional paid-in capital 0          
Treasury stock, at cost (1,933 shares at each of July 31, 2023 and January 31, 2023 ) 0          
Accumulated deficit [6] 10,647          
Accumulated other comprehensive gain 0          
Total stockholders’ equity 10,647          
Total liabilities and stockholders’ equity 7,304          
Pro Forma [Member]            
Cash and cash equivalents 7,798          
Accounts receivable, net of allowance for doubtful accounts of $504 at each of July 31, 2023 and January 31, 2023 [2] 6,199          
Inventories, net [2] 10,620          
Prepaid expenses and other current assets [2] 961          
Total current assets 25,578          
Property and equipment, net [2] 836          
Operating lease right-of-use assets 1,626          
Intangible assets, net 3,225          
Total assets 31,265          
Accounts payable [2] 1,593          
Deferred revenue [3] 299          
Accrued expenses and other current liabilities [2] 2,696          
Income taxes payable 1,585          
Operating lease liabilities - current 903          
Note payable, net 0          
Total current liabilities 7,076          
Operating lease liabilities - non-current 723          
Deferred tax liability 41          
Total liabilities 7,840          
Preferred stock, $1.00 par value; 2,000 shares authorized; 1,683 shares issued and outstanding at each of July 31, 2023 and January 31, 2023 37,779          
Common stock, $0.01 par value; 40,000 shares authorized; 15,721 shares issued at each of July 31, 2023 and January 31, 2023 157          
Additional paid-in capital 129,738          
Treasury stock, at cost (1,933 shares at each of July 31, 2023 and January 31, 2023 ) (16,863)          
Accumulated deficit [6] (127,420)          
Accumulated other comprehensive gain 34          
Total stockholders’ equity 23,425          
Total liabilities and stockholders’ equity 31,265          
Subsidiaries [Member]            
Cash and cash equivalents 0          
Accounts receivable, net of allowance for doubtful accounts of $504 at each of July 31, 2023 and January 31, 2023 [2] (944)          
Inventories, net [2] (5,031)          
Prepaid expenses and other current assets [2] (312)          
Total current assets (6,287)          
Property and equipment, net [2] (2,784)          
Operating lease right-of-use assets 0          
Intangible assets, net (1,193)          
Total assets (10,264)          
Accounts payable [2] (866)          
Deferred revenue [3] (10)          
Accrued expenses and other current liabilities [2] (690)          
Income taxes payable 0          
Operating lease liabilities - current 0          
Note payable, net 0          
Total current liabilities (1,566)          
Operating lease liabilities - non-current 0          
Deferred tax liability 0          
Total liabilities (1,566)          
Preferred stock, $1.00 par value; 2,000 shares authorized; 1,683 shares issued and outstanding at each of July 31, 2023 and January 31, 2023 0          
Common stock, $0.01 par value; 40,000 shares authorized; 15,721 shares issued at each of July 31, 2023 and January 31, 2023 0          
Additional paid-in capital 0          
Treasury stock, at cost (1,933 shares at each of July 31, 2023 and January 31, 2023 ) 0          
Accumulated deficit [6] (8,698)          
Accumulated other comprehensive gain 0          
Total stockholders’ equity (8,698)          
Total liabilities and stockholders’ equity $ (10,264)          
[1] Reflects the condensed consolidated balance sheet as of July 31, 2023 and condensed consolidated statement of operations for the three and six months ended July 31, 2023 in the Form 10-Q.
[2] Adjustments represent the disposition of assets and liabilities of the Klein operations.
[3] Reflects the consummation of the Sale of Klein in accordance with the terms of the SPA.
[4] Adjustments to accumulated deficit reflect the estimated gain on Sale of Klein. The estimated gain has not been reflected in the accompanying statements of operations as it is not related to continuing operations. The actual gain or loss on Sale of Klein will be recorded in the Company's financial statements for the quarter ending October 31, 2023, and will differ from this estimate.
[5] Reflects removal of interest expense that would not have been incurred if the Sale of Klein had been completed February 1, 2021.
[6] Adjustments represent the elimination of income and expenses of the Klein operations.