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Note 8 - Income Tax Provision (Benefit) (Tables) | 12 Months Ended
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Oct. 31, 2023
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | (501 | ) |  | $ | 1,252 |
State |  |  | 6 |  |  |  | 225 |
|  |  | (495 | ) |  |  | 1,477 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (438 | ) |  |  | (1,054 | )
State |  |  | (239 | ) |  |  | (284 | )
|  |  | (677 | ) |  |  | (1,338 | )
|  | $ | (1,172 | ) |  | $ | 139 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | 2023 |  |  | 2022 |
|  |  |  |  |  | % of Pretax |  |  |  |  |  |  | % of Pretax |
|  | Amount |  |  | Loss |  |  | Amount |  |  | Income |
Income taxes at federal statutory rate |  | $ | (893 | ) |  |  | 21.0 | % |  | $ | 333 |  |  |  | 21.0 | %
State tax provision, net of federal tax benefit |  |  | (212 | ) |  |  | 5.0 | % |  |  | 60 |  |  |  | 3.8 | %
Nondeductible differences: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stock options |  |  | 88 |  |  |  | -2.1 | % |  |  | 19 |  |  |  | 1.2 | %
Permanent differences |  |  | 15 |  |  |  | -0.4 | % |  |  | 5 |  |  |  | 0.3 | %
R&D credits |  |  | (238 | ) |  |  | 5.6 | % |  |  | (219 | ) |  |  | -13.6 | %
Foreign derived intangible income |  |  | - |  |  |  | 0.0 | % |  |  | (68 | ) |  |  | -4.3 | %
ASC 740-10 Liability |  |  | 13 |  |  |  | -0.3 | % |  |  | (7 | ) |  |  | -0.4 | %
Section 481(a) adjustment |  |  | - |  |  |  | 0.0 | % |  |  | 142 |  |  |  | 8.9 | %
Return-to-provision adjustments |  |  | (69 | ) |  |  | 1.6 | % |  |  | (126 | ) |  |  | -7.9 | %
Other |  |  | 124 |  |  |  | -2.9 | % |  |  | - |  |  |  | 0.0 | %
|  | $ | (1,172 | ) |  |  | 27.5 | % |  | $ | 139 |  |  |  | 9.2 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | 2023 |  |  | 2022 |
Deferred Tax Assets: |  |  |  |  |  |  |  |
Reserves |  | $ | 497 |  |  | $ | 404 |
Accrued vacation |  |  | 275 |  |  |  | 294 |
Stock-based compensation awards |  |  | 213 |  |  |  | 168 |
Uniform capitalization |  |  | 208 |  |  |  | 173 |
Lease liability |  |  | 5,177 |  |  |  | 4,169 |
State taxes |  |  | 21 |  |  |  | 72 |
Other |  |  | - |  |  |  | 36 |
Capitalized Section 174 Costs |  |  | 864 |  |  |  | - |
Credits |  |  | 128 |  |  |  | - |
163(j) interest carryforward |  |  | 118 |  |  |  | - |
Net operating loss carryforwards |  |  | 73 |  |  |  | - |
Total deferred tax assets |  |  | 7,574 |  |  |  | 5,316 |
Deferred Tax Liabilities: |  |  |  |  |  |  |  |
Amortization / intangible assets |  |  | (192 | ) |  |  | (29 | )
Change in right-of-use assets |  |  | (3,942 | ) |  |  | (3,335 | )
Depreciation / equipment and furnishings |  |  | (822 | ) |  |  | (136 | )
Total deferred tax liabilities |  |  | (4,956 | ) |  |  | (3,500 | )
Valuation allowance |  |  | (124 | ) |  |  | - |
Total net deferred tax assets (liabilities) |  | $ | 2,494 |  |  | $ | 1,816 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | 2023 |  |  | 2022 |
Balance, at beginning of year |  | $ | 121 |  |  | $ | 128 |
Increase for tax positions related to the current year |  |  | 78 |  |  |  | 50 |
Increase (decrease) for tax positions related to prior years |  |  | 2 |  |  |  | (29 | )
Increase for interest and penalties |  |  | - |  |  |  | - |
Statute of Limitations Expirations |  |  | (23 | ) |  |  | (28 | )
Balance, at end of year |  | $ | 178 |  |  | $ | 121 |

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