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Income Taxes - Tax Effects of Temporary Differences that gave Rise to Significant Portions of Deferred Tax Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Jan. 31, 2024
Jan. 31, 2023
Deferred Tax Assets:    
Inventory $ 2,242 $ 2,710
Honeywell Royalty Liability 3,561 3,008
State R&D Credits 2,160 1,851
Share-Based Compensation 590 620
Bad Debt 134 180
Warranty Reserve 171 258
Compensation Accrual 276 248
Net Operating Loss 199 135
ASC 842 Adjustment - Lease Liability 38 53
Unrecognized State Tax Benefits 49 58
Foreign Tax Credit 154 154
Deferred Service Contract Revenue 100 90
Section 174 Capitalization [1] 1,981 1,175
Other 381 281
Deferred Tax Assets, Total 12,036 10,821
Deferred Tax Liabilities:    
Accumulated Tax Depreciation in Excess of Book Depreciation 1,491 1,037
Intangibles 989 694
ASC 842 Adjustment - Lease Liability 33 50
Other 206 180
Deferred Tax Liabilities, Total 2,719 1,961
Subtotal 9,317 8,860
Valuation Allowance (2,534) (2,120)
Net Deferred Tax Assets 6,783 6,740
Deferred taxes are reflected in the consolidated balance sheet as follows:    
Deferred Tax Assets 6,882 6,907
Deferred Tax Liabilities (99) (167)
Total Net Deferred Tax Assets $ 6,783 $ 6,740
[1] * Beginning in fiscal 2023, changes to Section 174 of the Internal Revenue Code made by the Tax Cuts and Jobs Act of 2017 (“TCJA”) no longer permit an immediate deduction for research and development expenditures in the tax year that such costs are incurred. These costs are capitalized resulting in an increase in deferred tax assets of $0.8 million from fiscal 2023 to fiscal 2024.