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Income Taxes (Tables) | 12 Months Ended
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Jan. 31, 2015
Income Tax Disclosure [Abstract] |
Income tax expense (benefit) reconciled to statutory rate | The income tax expense (benefit) for the last three years is reconciled to the statutory federal income tax rate using the liability method as follows (in thousands):
| Year ended January 31,
| 2015 |  | 2014 |  | 2013
Statutory | $ | 312 |  |  | $ | (929 | ) |  | $ | (1,373 | )
State taxes (net of federal tax) | 144 |  |  | (47 | ) |  | (124 | )
Change in valuation allowance | (248 | ) |  | (253 | ) |  | 1,480 |
State rate adjustment | (8 | ) |  | 82 |  |  | 49 |
Change in unrecognized tax benefits | (19 | ) |  | (32 | ) |  | (246 | )
Other | (112 | ) |  | 176 |  |  | 5 |
Income tax expense (benefit) | $ | 69 |  |  | $ | (1,003 | ) |  | $ | (209 | )
Significant components of expense (benefit) | Significant components of the expense (benefit) for income taxes (in thousands) attributed to continuing operations are as follows:
| Year ended January 31,
| 2015 |  | 2014 |  | 2013
Current |  |  |  |  |
Federal | $ | — |  |  | $ | 1 |  |  | $ | — |
State | 35 |  |  | (24 | ) |  | (275 | )
| 35 |  |  | (23 | ) |  | (275 | )
Deferred |  |  |  |  |
Federal | 232 |  |  | (753 | ) |  | (1,192 | )
State | 48 |  |  | 23 |  |  | (223 | )
| 280 |  |  | (730 | ) |  | (1,415 | )
Change in Valuation Allowance | (246 | ) |  | (250 | ) |  | 1,481 |
| 34 |  |  | (980 | ) |  | 66 |
Income tax expense (benefit) | $ | 69 |  |  | $ | (1,003 | ) |  | $ | (209 | )
Deferred tax assets and liabilities | Deferred tax assets and liabilities (in thousands) are comprised of the following:
| Year ended January 31,
| 2015 |  | 2014
Deferred tax assets |  |  |
Accrued vacation and sick leave | $ | 1,003 |  |  | $ | 913 |
Retirement plans | 10,887 |  |  | 8,960 |
Insurance reserves | 830 |  |  | 956 |
Warranty | 487 |  |  | 481 |
Net operating loss carryforwards | 13,303 |  |  | 12,494 |
Intangibles | 145 |  |  | 207 |
Inventory | 1,472 |  |  | 1,590 |
Other | 595 |  |  | 907 |
| $ | 28,722 |  |  | $ | 26,508 |
Deferred tax liabilities |  |  |
Tax in excess of book depreciation | $ | (1,458 | ) |  | $ | (1,407 | )
Other | (85 | ) |  | (76 | )
| $ | (1,543 | ) |  | $ | (1,483 | )
Valuation allowance | (26,399 | ) |  | (24,210 | )
Net deferred tax asset | $ | 780 |  |  | $ | 815 |
Reported as: |  |  |
Current deferred tax assets | $ | 156 |  |  | $ | 203 |
Long-term deferred tax assets | 624 |  |  | 611 |
Unrecognized tax benefits | The following table summarizes the activity related to our gross unrecognized tax benefits from February 1, 2013 to January 31, 2015 (in thousands):
| January 31,
| 2015 |  | 2014
Balances as of February 1, | $ | 52 |  |  | $ | 106 |
Increases related to prior year tax positions | 3 |  |  | — |
Decreases related to prior year tax positions | — |  |  | (9 | )
Increases related to current year tax positions | 6 |  |  | 5 |
Decreases relating to settlements with taxing authorities | — |  |  | (19 | )
Decreases related to lapsing of statute of limitations | (25 | ) |  | (31 | )
Balance as of January 31, | $ | 36 |  |  | $ | 52 |

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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