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Note 8 - Income Tax Provision (Benefit) (Tables)

12 Months Ended

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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- 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.

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