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Note 7 - Income Taxes - Deferred Tax Assets (Details) - USD ($)
$ in Thousands
Jan. 31, 2025
Jan. 31, 2024
U.S. Federal NOL carryforward $ 4,870 $ 6,173
Deferred compensation 222 241
Research tax credit 1,240 1,505
Foreign NOL carryforward 255 258
Foreign tax credit 2,580 2,580
Stock compensation 0 21
Other accruals not yet deducted 202 500
State NOL carryforward 1,544 1,495
Accrued commissions and incentives 1,020 845
Inventory reserve 118 70
Lease liability 1,034 878
Deferred tax assets, gross 13,085 14,566
Valuation allowance (5,277) (5,689)
Total deferred tax assets, net of valuation allowances 7,808 8,877
Depreciation (530) (370)
Foreign subsidiaries unremitted earnings (813) (783)
Prepaid (77) (94)
Right of use asset (999) (855)
Other (70) (73)
Total deferred tax liabilities (2,489) (2,175)
Deferred tax assets, net 5,319 6,702
Long-term assets 6,639 7,919
Long-term liability $ (1,320) $ (1,217)