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Note I - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended December 31, |
In thousands |  | 2022 |  |  | 2021 |
Current |  |  |  |  |  |  |  |
Federal |  | $ | 60 |  |  | $ | (372 | )
State and local |  |  | 774 |  |  |  | 856 |
Foreign |  |  | 1,546 |  |  |  | 804 |
Total current |  | $ | 2,380 |  |  | $ | 1,288 |
Deferred |  |  |  |  |  |  |  |
Federal |  | $ | (11,496 | ) |  | $ | — |
State and local |  |  | (8,347 | ) |  |  | — |
Total deferred |  | $ | (19,843 | ) |  | $ | — |
Total income (benefit) expense |  | $ | (17,463 | ) |  | $ | 1,288 |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | Year Ended December 31, |
In thousands |  | 2022 |  |  | 2021 |
United States |  | $ | 10,252 |  |  | $ | 11,725 |
Foreign |  |  | 9,061 |  |  |  | 4,534 |
Total income before income taxes |  | $ | 19,313 |  |  | $ | 16,259 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
In thousands |  | 2022 |  |  | 2021 |
Computed expected income tax expense (benefit) |  | $ | 4,056 |  |  | $ | 3,413 |
Permanent Differences |  |  | 91 |  |  |  | 172 |
Net effect of state income taxes |  |  | 1,074 |  |  |  | 520 |
Foreign subsidiary dividend inclusions |  |  | 639 |  |  |  | 447 |
Foreign tax rate differential |  |  | (349 | ) |  |  | (224 | )
Change in valuation allowance |  |  | (18,243 | ) |  |  | (1,424 | )
CARES Act NOL Carryback |  |  | — |  |  |  | (343 | )
Stock-based compensation windfalls |  |  | (365 | ) |  |  | (244 | )
Return to Provision |  |  | (141 | ) |  |  | 247 |
Change in Rate |  |  | (2,172 | ) |  |  | (373 | )
Credits |  |  | (1,126 | ) |  |  | (403 | )
Adjustments to State Attributes |  |  | (1,330 | ) |  |  | 1,561 |
Gain on PPP Loan Forgiveness |  |  | — |  |  |  | (2,122 | )
Other Adjustments, net |  |  | 403 |  |  |  | 61 |
Income tax (benefit) expense |  | $ | (17,463 | ) |  | $ | 1,288 |
Schedule of Allocation of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended December 31, |
In thousands |  | 2022 |  |  | 2021 |
Income (loss) from operations |  | $ | (17,463 | ) |  | $ | 1,288 |
Stockholders’ equity (deficit) |  |  | — |  |  |  | — |
Total |  | $ | (17,463 | ) |  | $ | 1,288 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Year Ended December 31, |
In thousands |  | 2022 |  |  | 2021 |
Deferred tax assets |  |  |  |  |  |  |  |
Deferred compensation and retirement plan |  | $ | 10,246 |  |  | $ | 13,135 |
Accrued expenses not deductible until paid |  |  | 33 |  |  |  | 181 |
Lease liability |  |  | 5,591 |  |  |  | 5,873 |
Employee stock-based compensation |  |  | 491 |  |  |  | 385 |
Accrued payroll not deductible until paid |  |  | 103 |  |  |  | 96 |
Accounts receivable, net |  |  | 43 |  |  |  | 59 |
Investment in foreign subsidiaries, outside basis difference |  |  | 1,047 |  |  |  | 1,019 |
Goodwill |  |  | 445 |  |  |  | 473 |
Interest Expense limitations |  |  | 913 |  |  |  | 1,267 |
Other, net |  |  | 585 |  |  |  | 452 |
Foreign net operating loss carryforwards |  |  | 1,623 |  |  |  | 1,631 |
State net operating loss carryforwards |  |  | 5,184 |  |  |  | 3,475 |
Foreign tax credit carryforwards |  |  | 4,212 |  |  |  | 3,841 |
General Business Credit Carryovers |  |  | 546 |  |  |  | 215 |
Total gross deferred tax assets |  |  | 31,062 |  |  |  | 32,102 |
Less valuation allowances |  |  | (7,652 | ) |  |  | (25,894 | )
Net deferred tax assets |  | $ | 23,410 |  |  | $ | 6,208 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (2,024 | ) |  | $ | (897 | )
Right-of-use asset |  |  | (4,765 | ) |  |  | (5,006 | )
Prepaid Expenses |  |  | (228 | ) |  |  | (305 | )
Other, net |  |  | (87 | ) |  |  | — |
Total gross deferred tax liabilities |  |  | (7,104 | ) |  |  | (6,208 | )
Net deferred tax assets (liabilities) |  | $ | 16,306 |  |  | $ | — |

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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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