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Income Taxes (Tables)

12 Months Ended

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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