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Income Taxes (Tables) | 12 Months Ended
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Aug. 31, 2021
Income Taxes [Abstract] |
Benefit (Provision) For Income Taxes From Continuing Operations |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2021 |  | 2020 |  | 2019
Current: |  |  |  |  |  |
Federal | $ | - | $ | (15) | $ | 93
State |  | (286) |  | (87) |  | (14)
Foreign |  | (1,773) |  | (1,145) |  | (2,745)
|  | (2,059) |  | (1,247) |  | (2,666)
Deferred: |  |  |  |  |  |
Federal |  | 2,869 |  | 2,306 |  | 3,112
State |  | 13 |  | 98 |  | 102
Foreign |  | 24 |  | (77) |  | (120)
Operating loss carryforward |  | (3,058) |  | (50) |  | (1,625)
Valuation allowance |  | 10,546 |  | (11,261) |  | (418)
Foreign tax credit carryforward |  |  |  |  |  |
reduction |  | (787) |  | - |  | -
|  | 9,607 |  | (8,984) |  | 1,051
| $ | 7,548 | $ | (10,231) | $ | (1,615)
Allocation Of Total Income Tax Provision (Benefit) |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2021 |  | 2020 |  | 2019
Net income (loss) | $ | 7,548 | $ | (10,231) | $ | (1,615)
Other comprehensive income (loss) |  | 11 |  | 16 |  | (5)
| $ | 7,559 | $ | (10,215) | $ | (1,620)
Income (Loss) From Continuing Operations Before Income Taxes |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2021 |  | 2020 |  | 2019
United States | $ | 6,834 | $ | 3,062 | $ | (1,910)
Foreign |  | (759) |  | (2,266) |  | 2,502
| $ | 6,075 | $ | 796 | $ | 592
Differences Between Income Taxes At The Statutory Federal Income Tax Rate And Income Taxes From Continuing Operations |
YEAR ENDED |  |  |  |  |  |  |  |  |
AUGUST 31, |  | 2021 |  |  | 2020 |  |  | 2019 |
Federal statutory income tax rate |  | (21.0) | % |  | (21.0) | % |  | (21.0) | %
State income taxes, net of federal effect |  | (1.6) |  |  | 16.9 |  |  | (5.4) |
Valuation allowance |  | 173.6 |  |  | (1,412.9) |  |  | (70.8) |
Foreign tax credit carryforward |  |  |  |  |  |  |  |  |
reduction |  | (13.0) |  |  | - |  |  | - |
Executive stock options |  | 7.7 |  |  | 199.9 |  |  | - |
Foreign jurisdictions tax differential |  | (4.0) |  |  | 1.4 |  |  | (72.8) |
Tax differential on income subject |  |  |  |  |  |  |  |  |
to both U.S. and foreign taxes |  | (0.7) |  |  | 11.9 |  |  | (64.7) |
Uncertain tax positions |  | (3.0) |  |  | 13.8 |  |  | 34.0 |
Non-deductible executive compensation |  | (5.8) |  |  | (18.2) |  |  | (8.8) |
Non-deductible meals and entertainment |  | (0.2) |  |  | (22.3) |  |  | (52.9) |
Payout of deferred compensation (NQDC) |  | - |  |  | 6.1 |  |  | 0.3 |
Other |  | (7.8) |  |  | (59.3) |  |  | (10.7) |
|  | 124.2 | % |  | (1,283.7) | % |  | (272.8) | %
Significant Components Of Deferred Tax Assets And Liabilities |
AUGUST 31, |  | 2021 |  | 2020
Deferred income tax assets: |  |  |  |
Foreign income tax credit |  |  |  |
carryforward | $ | 9,466 | $ | 9,150
Net operating loss carryforward |  | 5,986 |  | 7,694
Sale and financing of corporate |  |  |  |
headquarters |  | 3,307 |  | 3,939
Bonus and other accruals |  | 2,483 |  | 1,607
Stock-based compensation |  | 2,022 |  | 1,431
Inventory and bad debt reserves |  | 1,551 |  | 1,328
Deferred revenue |  | 1,075 |  | 1,268
Other |  | 653 |  | 530
Total deferred income tax assets |  | 26,543 |  | 26,947
Less: valuation allowance |  | (4,530) |  | (15,076)
Net deferred income tax assets |  | 22,013 |  | 11,871
Deferred income tax liabilities: |  |  |  |
Intangibles step-ups – indefinite lived |  | (5,461) |  | (5,494)
Intangibles step-ups – finite lived |  | (4,008) |  | (2,786)
Intangible asset impairment and |  |  |  |
amortization |  | (3,537) |  | (3,306)
Deferred commissions |  | (2,784) |  | (2,231)
Property and equipment depreciation |  | (1,001) |  | (1,904)
Unremitted earnings of foreign |  |  |  |
subsidiaries |  | (646) |  | (354)
Other |  | - |  | -
Total deferred income tax liabilities |  | (17,437) |  | (16,075)
Net deferred income taxes | $ | 4,576 | $ | (4,204)
Deferred Income Tax Amounts Recorded On The Consolidated Balance Sheets |
AUGUST 31, |  | 2021 |  | 2020
Long-term assets | $ | 4,951 | $ | 1,094
Long-term liabilities |  | (375) |  | (5,298)
Net deferred income tax asset (liability) | $ | 4,576 | $ | (4,204)
Summary of Operating Loss Carryforwards |
|  | Loss Carryforward |  |  |  | Loss |  | Loss |  | Operating
Loss Carryforward |  | Expires |  |  |  | Deductions |  | Deductions |  | Loss Carried
for Year Ended |  | August 31, |  | Amount |  | in Prior Years |  | in Current Year |  | Forward
Acquired NOL - Jhana |  |  |  |  |  |  |  |  |  |
December 31, 2015 |  | 2034 | $ | 1,491 | $ | (581) | $ | (847) | $ | 63
December 31, 2016 |  | 2035 |  | 3,052 |  | - |  | - |  | 3,052
July 15, 2017 |  | 2036 |  | 1,117 |  | - |  | - |  | 1,117
|  |  |  | 5,660 |  | (581) |  | (847) |  | 4,232
August 31, 2017 |  | 2037 |  | 16,361 |  | (5,639) |  | (10,722) |  | -
August 31, 2018 |  | 2038 |  | 10,506 |  | - |  | (3,301) |  | 7,205
Acquired NOL - Strive |  |  |  |  |  |  |  |  |  |
December 31, 2018 |  | No Expiration |  | 947 |  | - |  | (295) |  | 652
December 31, 2019 |  | No Expiration |  | 869 |  | - |  | - |  | 869
December 31, 2020 |  | No Expiration |  | 1,148 |  | - |  | - |  | 1,148
April 25, 2021 |  | No Expiration |  | 136 |  | - |  | - |  | 136
|  |  |  | 3,100 |  | - |  | (295) |  | 2,805
|  |  | $ | 35,627 | $ | (6,220) | $ | (15,165) | $ | 14,242
Summary Of Tax Credit Carryforwards |
Credit Generated in |  |  |  |  |  | Credits Used |  | Credits |  | Credits Used |  | Credits
Fiscal Year Ended |  | Credit Expires |  | Credits |  | in Prior |  | Reduced in |  | in Current |  | Carried
August 31, |  | August 31, |  | Generated |  | Years |  | Current Year |  | Year |  | Forward
2011 |  | 2021 | $ | 3,445 | $ | (414) | $ | - | $ | - | $ | 3,031
2012 |  | 2022 |  | 2,563 |  | (2,563) |  | - |  | - |  | -
2013 |  | 2023 |  | 2,815 |  | (2,815) |  | - |  | - |  | -
2014 |  | 2024 |  | 1,378 |  | (1,378) |  | - |  | - |  | -
2015 |  | 2025 |  | 1,422 |  | (1,422) |  | - |  | - |  | -
2016 |  | 2026 |  | 1,569 |  | (1,569) |  | - |  | - |  | -
2017 |  | 2027 |  | 1,804 |  | - |  | (299) |  | - |  | 1,505
2018 |  | 2028 |  | 1,727 |  | - |  | (107) |  | - |  | 1,620
2019 |  | 2029 |  | 1,578 |  | - |  | (234) |  | - |  | 1,344
2020 |  | 2030 |  | 1,010 |  | - |  | (147) |  | - |  | 863
2021 |  | 2031 |  | 1,103 |  | - |  | - |  | - |  | 1,103
|  |  | $ | 20,414 | $ | (10,161) | $ | (787) | $ | - | $ | 9,466
Activity In Deferred Income Tax Asset Valuation Allowance |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2021 |  | 2020 |  | 2019
Beginning balance | $ | 15,076 | $ | 3,815 | $ | 3,397
Charged to costs and expenses |  | 394 |  | 11,269 |  | 663
Deductions |  | (10,940) |  | (8) |  | (245)
Ending balance | $ | 4,530 | $ | 15,076 | $ | 3,815
Reconciliation Of The Beginning And Ending Amount Of Gross Unrecognized Tax Benefits |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2021 |  | 2020 |  | 2019
Beginning balance | $ | 1,640 | $ | 1,895 | $ | 2,111
Additions based on tax positions |  |  |  |  |  |
related to the current year |  | 349 |  | 172 |  | 157
Additions for tax positions in |  |  |  |  |  |
prior years |  | 79 |  | 10 |  | 7
Reductions for tax positions of prior |  |  |  |  |  |
years resulting from the lapse of |  |  |  |  |  |
applicable statute of limitations |  | (188) |  | (289) |  | (370)
Other reductions for tax positions of |  |  |  |  |  |
prior years |  | (286) |  | (148) |  | (10)
Ending balance | $ | 1,594 | $ | 1,640 | $ | 1,895
Tax Years That Remain Subject To Examinations For Major Tax Jurisdictions |
2014-2021 | Canada and Australia
2015-2021 | Japan
2016-2021 | Germany, Switzerland, and Austria
2016-2021 | China
2017-2021 | United Kingdom, Singapore
2017-2021 | United States – state and local income tax
2018-2021 | United States – federal income tax

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