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Note 16 - Income Taxes (Tables) | 12 Months Ended
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Jan. 31, 2022
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended January 31, |
|  | 2022 |  |  | 2021 |
|  | (in thousands) |
Loss from continuing operations before income taxes is attributable to the following jurisdictions: |  |  |  |  |  |  |  |
Domestic |  | $ | (11,618 | ) |  | $ | (8,851 | )
Foreign |  |  | (2,000 | ) |  |  | (4,615 | )
Total |  | $ | (13,618 | ) |  | $ | (13,466 | )
The components of income tax expense (benefit) for continuing operations were as follows: |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |
Domestic |  | $ | 27 |  |  | $ | 22 |
Foreign |  |  | 40 |  |  |  | 515 |
|  |  | 67 |  |  |  | 537 |
Deferred: |  |  |  |  |  |  |  |
Domestic |  |  | — |  |  |  | — |
Foreign |  |  | (106 | ) |  |  | (1 | )
|  |  | (106 | ) |  |  | (1 | )
Income tax (benefit) expense |  | $ | (39 | ) |  | $ | 536 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended January 31, |
|  | 2022 |  |  | 2021 |
|  | (in thousands) |
Federal income tax at 21% |  | $ | (2,860 | ) |  | $ | (2,828 | )
Changes in tax rates |  |  | — |  |  |  | (50 | )
Permanent differences |  |  | (144 | ) |  |  | 413 |
Foreign effective tax rate differential |  |  | (8 | ) |  |  | 66 |
Foreign withholding taxes, including penalties and interest |  |  | — |  |  |  | 29 |
Valuation allowance on deferred tax assets |  |  | 2,931 |  |  |  | 2,682 |
Excess tax deficiency for share-based payments under ASU 2016-09 |  |  | 13 |  |  |  | 66 |
Other |  |  | 29 |  |  |  | 158 |
|  | $ | (39 | ) |  | $ | 536 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | As of January 31, |
|  | 2022 |  |  | 2021 |
|  | (in thousands) |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 20,282 |  |  | $ | 17,177 |
Tax credit carry forwards |  |  | 165 |  |  |  | 139 |
Stock option book expense |  |  | 833 |  |  |  | 718 |
Allowance for doubtful accounts |  |  | 102 |  |  |  | — |
Inventory |  |  | 835 |  |  |  | 565 |
Accruals not yet deductible for tax purposes |  |  | 130 |  |  |  | 281 |
Fixed assets |  |  | 289 |  |  |  | 232 |
Intangible assets |  |  | 391 |  |  |  | 445 |
Other |  |  | 623 |  |  |  | 599 |
Gross deferred tax assets |  |  | 23,650 |  |  |  | 20,156 |
Valuation allowance |  |  | (23,650 | ) |  |  | (20,156 | )
Deferred tax assets |  |  | — |  |  |  | — |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Other |  |  | (92 | ) |  |  | (198 | )
Deferred tax liabilities |  |  | (92 | ) |  |  | (198 | )
Unrecognized tax benefits |  |  | — |  |  |  | — |
Total deferred tax liabilities, net |  |  | (92 | ) |  | $ | (198 | )

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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://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
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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://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
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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://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
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