Note 14 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2024

Notes Tables

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

	Year Ended January 31,
	2024			2023
	(in thousands)
Income (loss) from continuing operations before income taxes is attributable to the following jurisdictions:
Domestic	$	(8,075	)	$	(9,108	)
Foreign		8,313			3,714
Total	$	238		$	(5,394	)
The components of income tax expense (benefit) for continuing operations were as follows:
Current:
Domestic	$	—		$	19
Foreign		1,489			743
		1,489			762
Deferred:
Domestic		—			—
Foreign		(151	)		(63	)
		(151	)		(63	)
Income tax (benefit) expense	$	1,338		$	699

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

	Year Ended January 31,
	2024			2023
	(in thousands)
Federal income tax at 21%	$	50		$	(1,133	)
Taxes created by return to provision adjustments to prior year temporary differences		146			—
Global intangible low tax income ("GILTI") inclusion		1,653			—
Permanent differences		90			329
Foreign effective tax rate differential		(218	)		(43	)
Valuation allowance on deferred tax assets		(528	)		1,400
Excess tax deficiency for share-based payments under ASU 2016-09		150			121
Other		(5	)		25
	$	1,338		$	699

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

	As of January 31,
	2024			2023
	(in thousands)
Deferred tax assets:
Net operating losses	$	26,895		$	22,425
Tax credit carry forwards		944			165
Stock option book expense		766			825
Allowance for credit losses		107			141
Inventory		594			1,262
Accruals not yet deductible for tax purposes		130			250
Fixed assets		80			236
Intangible assets		523			416
Disallowed interest expense		227			—
Other		1,033			527
Gross deferred tax assets		31,299			26,247
Valuation allowance		(31,177	)		(26,247	)
Deferred tax assets		122			—
Deferred tax liabilities:
Other		—			(29	)
Deferred tax liabilities		—			(29	)
Unrecognized tax benefits		—			—
Total deferred tax liabilities, net		—		$	(29	)