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Income Taxes (Tables)

12 Months Ended

Oct. 31, 2021

Income Tax Disclosure [Abstract]

Reconciliation of Income before Income Taxes for Domestic and Foreign Locations

A reconciliation of income before income taxes for domestic and foreign locations for the years ended October 31, 2021, 2020 and 2019 are as follows (in thousands):

			2021						2020						2019
United States			$	(1,459)					$	(23,195)					$	(6,285)
Foreign			(2,704)						(3,240)						(278)
Income before income taxes			$	(4,163)					$	(26,435)					$	(6,563)

Components of the Provisions for Income Taxes

The components of the provisions for income taxes for fiscal years 2021, 2020 and 2019 are as follows (in thousands):

			2021						2020						2019
Current:
Federal			$	37					$	5,835					$	(7)
State			40						332						563
Foreign			—						194						(232)
Total current benefit (provision)			77						6,361						324
Deferred:
Federal			(17)						640						998
State			127						1,177						(302)
Foreign			79						316						77
Total deferred benefit			189						2,133						773
Total income tax benefit			$	266					$	8,494					$	1,097

Components of Deferred Income Tax Assets and Liabilities

The components of deferred income tax assets at October 31, 2021 and 2020 are as follows (in thousands):

16. Income Taxes (continued)

			2021						2020
Deferred income tax assets:
Reserve and other accruals			$	646					$	643
Net operating losses			6,312						4,983
Right-of-use asset			531						578
Minimum pension liability adjustment			231						962
Amortization			—						325
Other assets			240						—
Interest expense limitation			2						306
Stock based compensation			493						549
Total deferred income tax assets			8,455						8,346
Valuation allowance			(1,324)						(540)
Total net deferred income tax assets			7,131						7,806
Deferred income tax liabilities:
Property taxes			(161)						(173)
Depreciation			(18,665)						(16,930)
Amortization			(242)						—
Land and other indefinite life assets			(6,581)						(6,905)
Investment in joint ventures and other basis adjustments			(3,510)						(4,097)
Right-of-use asset			(510)						(557)
Prepaids and receivables			(260)						—
Other			(55)						(1,241)
Total deferred income tax liabilities			(29,984)						(29,903)
Net deferred income tax liabilities			$	(22,853)					$	(22,097)
Deferred income taxes — noncurrent assets			$	—					$	333
Deferred income taxes — noncurrent liabilities			$	(22,853)					$	(22,430)

Summary of Net Operating Loss Carryforwards

The net operating losses begin to expire as follows (in thousands):

Jurisdiction

Gross Amount

Begin to Expire

Federal

17,443

Indefinite

State

21,277

10/31/2039

Chile

2,248

Indefinite

Holland

66

10/31/2025

Argentina

2,390

10/31/2025

Reconciliation of Income Tax Provision from that Computed Using the Federal Statutory Rate

			2021												2020												2019
			Amount						%						Amount						%						Amount						%
Provision at statutory rates			$	874					(21.0)		%				$	5,551					(21.0)		%				$	1,351					(21.0)		%
State income tax, net of federal benefit			224						(5.4)		%				1,431						(5.4)		%				316						(4.9)		%
Dividend exclusion			—						—						27						(0.1)		%				28						(0.4)		%
Meals and entertainment			—						—						(18)						0.1		%				(90)						1.4		%
Transaction costs			—						—						—						—						(137)						2.1		%
Shared-based compensation			(217)						5.2		%				—						—						—						—
Executive compensation			(45)						1.1		%				—						—		%				—						—		%
Tax law change			57						(1.4)		%				1,948						(7.4)		%				—						—
State rate adjustment			(78)						1.9		%				(82)						0.3		%				(109)						1.7		%
Valuation allowance			(831)						20.0		%				(168)						0.6		%				(393)						6.1		%
Foreign rate differential			130						(3.1)		%				—						—						—						—
Noncontrolling interest			(83)						2.0		%				(305)						1.1		%				116						(1.8)		%
Other permanent items			235						(5.7)		%				110						(0.4)		%				15						(0.3)		%
Total income tax benefit			$	266					(6.4)		%				$	8,494					(32.2)		%				$	1,097					(17.1)		%

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

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