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Income Taxes (Tables)

12 Months Ended

Aug. 31, 2022

Income Taxes [Abstract]

Benefit (Provision) For Income Taxes From Continuing Operations

YEAR ENDED
AUGUST 31,		2022			2021			2020
Current:
Federal	$	-		$	-		$	(15)
State		(1,221)			(286)			(87)
Foreign		(2,202)			(1,773)			(1,145)
		(3,423)			(2,059)			(1,247)
Deferred:
Federal		(9,339)			2,869			2,306
State		(889)			13			98
Foreign		24			24			(77)
Operating loss carryforward		7,150			(3,058)			(50)
Valuation allowance		2,845			10,546			(11,261)
Foreign tax credit carryforward
reduction		(2)			(787)			-
		(211)			9,607			(8,984)
	$	(3,634)		$	7,548		$	(10,231)

Allocation Of Total Income Tax Provision (Benefit)

YEAR ENDED
AUGUST 31,		2022			2021			2020
Net income (loss)	$	(3,634)		$	7,548		$	(10,231)
Other comprehensive income (loss)		176			11			16
	$	(3,458)		$	7,559		$	(10,215)

Income (Loss) From Continuing Operations Before Income Taxes

YEAR ENDED
AUGUST 31,		2022			2021			2020
United States	$	21,152		$	6,834		$	3,062
Foreign		912			(759)			(2,266)
	$	22,064		$	6,075		$	796

Differences Between Income Taxes At The Statutory Federal Income Tax Rate And Income Taxes From Continuing Operations

YEAR ENDED
AUGUST 31,		2022			2021			2020
Federal statutory income tax rate		(21.0)	%		(21.0)	%		(21.0)	%
State income taxes, net of federal effect		(3.9)			(1.6)			16.9
Valuation allowance		12.9			173.6			(1,412.9)
Foreign tax credit carryforward
reduction		-			(13.0)			-
Executive stock options		-			7.7			199.9
Foreign jurisdictions tax differential		(1.1)			(4.0)			1.4
Tax differential on income subject
to both U.S. and foreign taxes		(0.2)			(0.7)			11.9
Uncertain tax positions		(0.8)			(3.0)			13.8
Non-deductible executive compensation		(5.5)			(5.8)			(18.2)
Non-deductible meals and entertainment		(0.1)			(0.2)			(22.3)
Other stock-based compensation		2.5			-			-
Payout of deferred compensation (NQDC)		-			-			6.1
Other		0.7			(7.8)			(59.3)
		(16.5)	%		124.2	%		(1,283.7)	%

Significant Components Of Deferred Tax Assets And Liabilities

AUGUST 31,		2022			2021
Deferred income tax assets:
Net operating loss carryforward	$	11,334		$	5,986
Foreign income tax credit
carryforward		4,096			9,466
Sale and financing of corporate
headquarters		2,638			3,307
Stock-based compensation		2,503			2,022
Bonus and other accruals		2,094			2,483
Deferred revenue		1,596			1,075
Inventory and bad debt reserves		1,533			1,551
Other		605			653
Total deferred income tax assets		26,399			26,543
Less: valuation allowance		(1,685)			(4,530)
Net deferred income tax assets		24,714			22,013
Deferred income tax liabilities:
Intangibles step-ups – indefinite lived		(5,478)			(5,461)
Intangibles step-ups – finite lived		(3,186)			(4,008)
Intangible asset impairment and
amortization		(3,851)			(3,537)
Self-constructed tangible assets		(3,811)			-
Deferred commissions		(3,187)			(2,784)
Unremitted earnings of foreign
subsidiaries		(388)			(646)
Property and equipment depreciation		(326)			(1,001)
Total deferred income tax liabilities		(20,227)			(17,437)
Net deferred income taxes	$	4,487		$	4,576

Deferred Income Tax Amounts Recorded On The Consolidated Balance Sheets

AUGUST 31,		2022			2021
Long-term assets	$	4,686		$	4,951
Long-term liabilities		(199)			(375)
Net deferred income tax asset	$	4,487		$	4,576

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	$	(1,428)	$	-	$	63
December 31, 2016		2035		3,052		-		-		3,052
July 15, 2017		2036		1,117		-		-		1,117
				5,660		(1,428)		-		4,232
Acquired NOL - Strive
December 31, 2018		No Expiration		947		(295)		-		652
December 31, 2019		No Expiration		869		-		-		869
December 31, 2020		No Expiration		1,133		-		-		1,133
April 25, 2021		No Expiration		553		-		-		553
				3,502		(295)		-		3,207
August 31, 2022		No Expiration		30,675		-		-		30,675
			$	39,837	$	(1,723)	$	-	$	38,114

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
2018		2028	$	1,727	$	(967)	$	-	$	-	$	760
2019		2029		1,578		(234)		-		-		1,344
2020		2030		1,010		(147)		-		-		863
2022		2032		1,129		-		-		-		1,129
			$	5,444	$	(1,348)	$	-	$	-	$	4,096

Activity In Deferred Income Tax Asset Valuation Allowance

YEAR ENDED
AUGUST 31,		2022			2021			2020
Beginning balance	$	4,530		$	15,076		$	3,815
Charged to costs and expenses		683			394			11,269
Deductions		(3,528)			(10,940)			(8)
Ending balance	$	1,685		$	4,530		$	15,076

Reconciliation Of The Beginning And Ending Amount Of Gross Unrecognized Tax Benefits

YEAR ENDED
AUGUST 31,		2022			2021			2020
Beginning balance	$	1,594		$	1,640		$	1,895
Additions based on tax positions
related to the current year		77			349			172
Additions for tax positions in
prior years		207			79			10
Reductions for tax positions of prior
years resulting from the lapse of
applicable statute of limitations		-			(188)			(289)
Other reductions for tax positions of
prior years		(281)			(286)			(148)
Ending balance	$	1,597		$	1,594		$	1,640

Tax Years That Remain Subject To Examinations For Major Tax Jurisdictions

2015-2022	Australia, Canada, and Japan
2016-2022	China
2017-2022	Germany, Switzerland, and Austria
2018-2022	United Kingdom, Singapore
2018-2022	United States – state and local income tax
2019-2022	United States – federal income tax

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