XML 45 R31.htm IDEA: XBRL DOCUMENT
v3.22.4

Note 8 - Income Tax Provision (Tables) | 12 Months Ended
--- | ---
Oct. 31, 2022
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | 2022 |  |  | 2021 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 1,252 |  |  | $ | 401 |
State |  |  | 225 |  |  |  | 189 |
|  |  | 1,477 |  |  |  | 590 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (1,054 | ) |  |  | 323 |
State |  |  | (284 | ) |  |  | 123 |
|  |  | (1,338 | ) |  |  | 446 |
|  | $ | 139 |  |  | $ | 1,036 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | 2022 |  |  | 2021 |
|  |  |  |  |  | % of Pretax |  |  |  |  |  |  | % of Pretax |
|  | Amount |  |  | Income |  |  | Amount |  |  | Income |
Income taxes at federal statutory rate |  | $ | 333 |  |  |  | 21.0 | % |  | $ | 1,516 |  |  |  | 21.0 | %
State tax provision, net of federal tax benefit |  |  | 60 |  |  |  | 3.8 | % |  |  | 246 |  |  |  | 3.4 | %
Nondeductible differences: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stock options |  |  | 19 |  |  |  | 1.2 | % |  |  | (86 | ) |  |  | -1.2 | %
PPP loan forgiveness |  |  | - |  |  |  | 0.0 | % |  |  | (588 | ) |  |  | -8.1 | %
Permanent differences |  |  | 5 |  |  |  | 0.3 | % |  |  | 5 |  |  |  | 0.1 | %
R&D credits |  |  | (219 | ) |  |  | -13.6 | % |  |  | (51 | ) |  |  | -0.7 | %
Foreign derived intangible income |  |  | (68 | ) |  |  | -4.3 | % |  |  | (15 | ) |  |  | -0.2 | %
ASC 740-10 Liability |  |  | (7 | ) |  |  | -0.4 | % |  |  | 29 |  |  |  | 0.4 | %
Section 481(a) adjustment |  |  | 142 |  |  |  | 8.9 | % |  |  | - |  |  |  | 0.0 | %
Return-to-provision adjustments |  |  | (126 | ) |  |  | -7.9 | % |  |  | - |  |  |  | 0.0 | %
Other |  |  | - |  |  |  | -0.0 | % |  |  | (20 | ) |  |  | -0.3 | %
|  | $ | 139 |  |  |  | 9.2 | % |  | $ | 1,036 |  |  |  | 14.4 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | 2022 |  |  | 2021 |
Deferred Tax Assets: |  |  |  |  |  |  |  |
Reserves |  | $ | 404 |  |  | $ | 383 |
Accrued vacation |  |  | 294 |  |  |  | 241 |
Stock-based compensation awards |  |  | 168 |  |  |  | 144 |
Uniform capitalization |  |  | 173 |  |  |  | 134 |
Lease liability |  |  | 4,169 |  |  |  | 366 |
State Taxes |  |  | 72 |  |  |  | 52 |
Other |  |  | 36 |  |  |  | 25 |
Total deferred tax assets |  |  | 5,316 |  |  |  | 1,345 |
Deferred Tax Liabilities: |  |  |  |  |  |  |  |
Amortization / intangible assets |  |  | (29 | ) |  |  | (487 | )
Change in ROU assets |  |  | (3,335 | ) |  |  | (357 | )
Depreciation / equipment and furnishings |  |  | (136 | ) |  |  | (112 | )
Total deferred tax liabilities |  |  | (3,500 | ) |  |  | (956 | )
Total net deferred tax assets (liabilities) |  | $ | 1,816 |  |  | $ | 389 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | 2022 |  |  | 2021 |
Balance, at beginning of year |  | $ | 141 |  |  | $ | 107 |
Increase for tax positions related to the current year |  |  | 50 |  |  |  | 44 |
Increase for tax positions related to prior years |  |  | (29 | ) |  |  | (1 | )
Increase for interest and penalties |  |  | - |  |  |  | 2 |
Statute of Limitations Expirations |  |  | (28 | ) |  |  | (11 | )
Balance, at end of year |  | $ | 134 |  |  | $ | 141 |

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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI https://asc.fasb.org/extlink&oid=126976462&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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