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Note 7 - Income Taxes (Tables) | 12 Months Ended
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Jan. 31, 2023
Notes Tables |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
Income/(loss) from continuing operations before income taxes (in thousands) |  | 2022 |  |  | 2021 |
Domestic (1) |  | $ | (5,392 | ) |  | $ | (3,357 | )
Foreign |  |  | 14,950 |  |  |  | 11,684 |
Total |  | $ | 9,558 |  |  | $ | 8,327 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
Components of income tax expense/(benefit) (in thousands) |  | 2022 |  |  | 2021 |
Current |  |  |  |  |  |  |  |
Federal |  | $ | (3 | ) |  | $ | 1 |
Foreign |  |  | 2,971 |  |  |  | 2,317 |
State and other |  |  | 166 |  |  |  | 144 |
Total current income tax expense |  |  | 3,134 |  |  |  | 2,462 |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
Foreign |  |  | 479 |  |  |  | (197 | )
State and other |  |  | - |  |  |  | - |
Total deferred income tax expense/(benefit) |  |  | 479 |  |  |  | (197 | )
Total income tax expense |  | $ | 3,613 |  |  | $ | 2,265 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
(In thousands) |  | 2022 |  |  | 2021 |
Tax expense at federal statutory rate |  | $ | 2,007 |  |  | $ | 1,749 |
State expense, net of federal income tax effect |  |  | 110 |  |  |  | 148 |
Deferred compensation adjustment |  |  | (32 | ) |  |  | 456 |
Domestic valuation allowance |  |  | (590 | ) |  |  | (636 | )
Domestic return to provision |  |  | 390 |  |  |  | (6 | )
Global Intangible Low-Taxed Income inclusion |  |  | 1,206 |  |  |  | 742 |
Valuation allowance for state NOLs |  |  | 133 |  |  |  | (29 | )
Differences in foreign tax rate |  |  | (410 | ) |  |  | (430 | )
Deferred tax on unremitted earnings |  |  | 438 |  |  |  | (55 | )
Foreign withholding taxes |  |  | 304 |  |  |  | 178 |
Research tax credit |  |  | 220 |  |  |  | 80 |
Pension Settlement |  |  | (115 | ) |  |  | - |
All other, net expense |  |  | (48 | ) |  |  | 68 |
Total income tax expense/(benefit) |  | $ | 3,613 |  |  | $ | 2,265 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
Components of deferred income tax assets (in thousands) |  | 2022 |  |  | 2021 |
U.S. Federal NOL carryforward |  | $ | 7,197 |  |  | $ | 8,424 |
Deferred compensation |  |  | 276 |  |  |  | 350 |
Research tax credit |  |  | 2,258 |  |  |  | 2,573 |
Foreign NOL carryforward |  |  | 318 |  |  |  | 448 |
Foreign tax credit |  |  | 2,580 |  |  |  | 2,580 |
Stock compensation |  |  | 43 |  |  |  | 62 |
Other accruals not yet deducted |  |  | 305 |  |  |  | 276 |
State NOL carryforward |  |  | 2,744 |  |  |  | 2,730 |
Accrued commissions and incentives |  |  | 851 |  |  |  | 483 |
Inventory valuation allowance |  |  | 107 |  |  |  | 116 |
Lease liability |  |  | 278 |  |  |  | 418 |
Other |  |  | 165 |  |  |  | 17 |
Deferred tax assets, gross |  |  | 17,122 |  |  |  | 18,477 |
Valuation allowance |  |  | (15,993 | ) |  |  | (16,905 | )
Total deferred tax assets, net of valuation allowances |  | $ | 1,129 |  |  | $ | 1,572 |
Components of the deferred income tax liability |  |  |  |  |  |  |  |
Depreciation |  | $ | (415 | ) |  | $ | (643 | )
Foreign subsidiaries unremitted earnings |  |  | (591 | ) |  |  | (231 | )
Prepaid |  |  | (70 | ) |  |  | (54 | )
Accrued pension |  |  | - |  |  |  | (159 | )
Right of use asset |  |  | (266 | ) |  |  | (386 | )
Total deferred tax liabilities |  | $ | (1,342 | ) |  | $ | (1,473 | )
Deferred tax (liability)/asset, net |  | $ | (213 | ) |  | $ | 99 |
Balance sheet classification |  |  |  |  |  |  |  |
Long-term assets |  | $ | 696 |  |  | $ | 811 |
Long-term liability |  |  | (909 | ) |  |  | (712 | )
Total deferred tax assets/(liabilities), net of valuation allowances |  | $ | (213 | ) |  | $ | 99 |
Summary of Income Tax Contingencies [Table Text Block] |
(In thousands) |  | 2022 |  |  | 2021 |
Balance at beginning of year |  | $ | 1,611 |  |  | $ | 1,591 |
Decreases in positions taken in a prior period |  |  | - |  |  |  | (4 | )
Increases in positions taken in a current period |  |  | 159 |  |  |  | 66 |
Decreases due to lapse of statute of limitations |  |  | (3 | ) |  |  | (8 | )
Decreases due to settlements |  |  | (94 | ) |  |  | (34 | )
Balance at end of year |  | $ | 1,673 |  |  | $ | 1,611 |

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- 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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- 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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- 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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- 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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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