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Income Taxes (Tables) | 12 Months Ended
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Jul. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of income (loss) before income taxes |
Fiscal year ended July 31, |  |  |  |  |  |
(in thousands) |  | 2021 |  |  | 2020 |
Domestic |  | $ | 7,629 |  |  | $ | (630 | )
Foreign |  |  | 417 |  |  |  | 86 |
Income (loss) before income taxes |  | $ | 8,046 |  |  | $ | (544 | )
Schedule of Provision for (benefit from) income taxes |
Fiscal year ended July 31, |  |  |  |  |  |
(in thousands) |  | 2021 |  |  | 2020 |
Current: |  |  |  |  |  |
Foreign |  | $ | 30 |  |  | $ | 14 |
Federal |  |  | 239 |  |  |  | - |
State |  |  | 6 |  |  |  | 1 |
Total current expense |  |  | 275 |  |  |  | 15 |
Deferred: |  |  |  |  |  |  |  |
Foreign |  |  | (44 | ) |  |  | - |
Federal |  |  | (253 | ) |  |  | - |
State |  |  | (180 | ) |  |  | - |
Total deferred expense |  |  | (477 | ) |  |  | - |
Provision for (benefit from) income taxes |  | $ | (202 | ) |  | $ | 15 |
Schedule of income taxes expected at the U.S. federal statutory income tax rate and income taxes |
Fiscal year ended July 31, |  |  |  |  |  |
(in thousands) |  | 2021 |  |  | 2020 |
U.S federal income tax (benefit) at statutory rate |  | $ | 1,690 |  |  | $ | (114 | )
State tax (net of federal benefit) |  |  | 5 |  |  |  | 29 |
Change in valuation allowance |  |  | (1,601 | ) |  |  | 13 |
Foreign tax rate differential |  |  | (10 | ) |  |  | (6 | )
Other |  |  | (286 | ) |  |  | 93 |
Provision for (benefit from) income taxes |  | $ | (202 | ) |  | $ | 15 |
Schedule of significant components of the Company’s deferred tax assets and deferred tax liabilities |
July 31, (in thousands) |  | 2021 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 502 |  |  | $ | 1,783 |
Reserves and accruals |  |  | 163 |  |  |  | 185 |
Stock-based compensation |  |  | 156 |  |  |  | 242 |
Net deferred tax assets |  |  | 821 |  |  |  | 2,210 |
Less valuation allowance |  |  | (344 | ) |  |  | (2,210 | )
Total deferred tax assets |  | $ | 477 |  |  | $ | - |
Schedule of change in the valuation allowance |
Fiscal year ended July 31, (in thousand) |  | Balance at beginning of year |  |  | Additions charged to costs and expenses |  |  | Deductions |  |  | Balance at end of year |
2021 |  |  |  |  |  |  |  |  |  |  |  |
Reserves deducted from deferred income taxes, net: |  |  |  |  |  |  |  |  |  |  |  |
Valuation allowance |  | $ | 2,210 |  |  | $ | - |  |  | $ | (1,866 | ) |  |  | $ 344 |
2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserves deducted from deferred income taxes, net: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Valuation allowance |  | $ | 2,197 |  |  | $ | 13 |  |  | $ | - |  |  | $ | 2,210 |

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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 http://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 http://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 http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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