XML 41 R27.htm IDEA: XBRL DOCUMENT v3.19.1

Note 8 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2019

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Income/(loss) from continuing operations before income taxes (in thousands)		2018				2017
Domestic		$	(2,331	)		$	(7,924	)
Foreign			3,952				(2,285	)
Total		$	1,621			$	(10,209	)

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

Components of income tax expense/(benefit) (in thousands)		2018				2017
Current
Federal		$	48			$	—
Foreign			1,695				697
State and other			196				28
Total current income tax expense (benefit)			1,939				725
Deferred
Federal			—				(33	)
Foreign			211				(925	)
State and other			—				—
Total deferred income tax benefit			211				(958	)
Total income tax expense/(benefit)		$	2,150			$	(233	)

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

(In thousands)		2018				2017
Tax benefit at federal statutory rate		$	340			$	(3,459	)
Federal rate change			—				2,243
State benefit, net of federal income tax effect			145				(440	)
Excess income tax on share-based compensation			—				(183	)
Domestic valuation allowance			(2,612	)			(1,206	)
Domestic return to provision			2,617				—
Global Intangible Low Tax Income Inclusion			438				—
Permanent differences other			126				162
Valuation allowance for state NOLs			76				297
Differences in foreign tax rate			334				732
Tax effects of Canadian acquisition amalgamation			—				(364	)
Deferred tax on unremitted earnings			413				1,880
Foreign withholding taxes			252				245
All other, net expense			21				(140	)
Total income tax expense/(benefit)		$	2,150			$	(233	)

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

Components of deferred income tax assets (in thousands)		2018				2017
U.S. Federal NOL carryforward		$	7,480			$	1,795
Deferred compensation			382				341
Research tax credit			2,703				2,703
Foreign NOL carryforward			390				332
Foreign tax credit			2,305				9,749
Stock compensation			459				506
Other accruals not yet deducted			349				270
State NOL carryforward			2,552				2,157
Accrued commissions and incentives			643				423
Inventory valuation allowance			112				96
Other			159				81
Deferred tax assets, gross			17,534				18,453
Valuation allowance			(16,199	)			(17,198	)
Total deferred tax assets, net of valuation allowances		$	1,335			$	1,255
Components of the deferred income tax liability
Depreciation		$	(1,734	)		$	(1,941	)
Foreign subsidiaries unremitted earnings			(498	)			(101	)
Prepaid			(80	)			(64	)
Total deferred tax liabilities		$	(2,312	)		$	(2,106	)
Deferred tax liability, net		$	(977	)		$	(851	)
Balance sheet classification
Long-term assets		$	458			$	391
Long-term liability			(1,435	)			(1,242	)
Total deferred tax liabilities, net of valuation allowances		$	(977	)		$	(851	)

Summary of Income Tax Contingencies [Table Text Block]

(In thousands)		2018				2017
Balance at beginning of the year		$	1,301			$	1,331
Increases in positions taken in a prior period			9				6
Increases in positions taken in a current period			147				5
Decreases due to lapse of statute of limitations			(10	)			(34	)
Decreases due to settlements			—				(7	)
Balance at end of the year		$	1,447			$	1,301

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319

+ Details

Name:	us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration