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Note 5 - 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, |
|  | 2022 |  |  | 2021 |
Domestic |  | $ | (4,079 | ) |  | $ | (5,672 | )
Foreign |  |  | 8,982 |  |  |  | 9,780 |
Total: |  | $ | 4,903 |  |  | $ | 4,108 |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 24 |  |  | $ | - |
Foreign |  |  | 2,705 |  |  |  | 2,438 |
State |  |  | 66 |  |  |  | 117 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (128 | ) |  |  | (654 | )
Foreign |  |  | 317 |  |  |  | 219 |
State |  |  | (207 | ) |  |  | (12 | )
Net expense |  | $ | 2,777 |  |  | $ | 2,108 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
|  | 2022 |  |  | Rate |  |  | 2021 |  |  | Rate |
Provision for income taxes at federal statutory rate |  | $ | 1,030 |  |  |  | 21.0 | % |  | $ | 863 |  |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | (125 | ) |  |  | (2.5 | )% |  |  | 68 |  |  |  | 1.6 | %
Permanent differences |  |  | (19 | ) |  |  | (0.4 | )% |  |  | 74 |  |  |  | 1.8 | %
Goodwill impairment |  |  | 517 |  |  |  | 10.5 | % |  |  | - |  |  |  | - | %
Return to provision adjustment |  |  | (223 | ) |  |  | (4.5 | )% |  |  | - |  |  |  | - | %
Foreign tax rate differential |  |  | 1,016 |  |  |  | 20.7 | % |  |  | 731 |  |  |  | 17.8 | %
GILTI tax |  |  | 323 |  |  |  | 6.6 | % |  |  | 401 |  |  |  | 9.7 | %
Change in valuation allowance |  |  | 308 |  |  |  | 6.3 | % |  |  | - |  |  |  | - | %
Other |  |  | (50 | ) |  |  | (1.1 | )% |  |  | (29 | ) |  |  | - 0.6 | %
Net expense |  | $ | 2,777 |  |  |  | 56.6 | % |  | $ | 2,108 |  |  |  | 51.3 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
Deferred taxes consist of the following (in thousands): |  | December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 2,627 |  |  | $ | 4,144 |
Federal Research and Development Credit |  |  | 240 |  |  |  | 240 |
Deferred revenue |  |  | 86 |  |  |  | 330 |
Accrued payroll |  |  | 270 |  |  |  | 217 |
Payroll taxes payable |  |  | - |  |  |  | 100 |
Outside basis in domestic partnership |  |  | 16 |  |  |  | 92 |
Allowance for doubtful accounts and other receivable |  |  | 327 |  |  |  | 93 |
Share-based compensation expense |  |  | 326 |  |  |  | 407 |
Business interest limitation |  |  | 340 |  |  |  | - |
Depreciation |  |  | - |  |  |  | 156 |
Operating Lease Liability |  |  | 134 |  |  |  | 453 |
Other |  |  | 739 |  |  |  | 343 |
Valuation allowance |  |  | (611 | ) |  |  | (478 | )
Total deferred tax assets |  |  | 4,494 |  |  |  | 6,097 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Goodwill & Intangible assets of subsidiaries |  |  | 376 |  |  |  | 700 |
Capitalized software development costs |  |  | 135 |  |  |  | 476 |
Right To Use Asset |  |  | 134 |  |  |  | 453 |
Depreciation |  |  | 83 |  |  |  | - |
Total deferred tax liabilities |  |  | 728 |  |  |  | 1,629 |
Net deferred taxes |  | $ | 3,766 |  |  | $ | 4,468 |
Summary of Income Tax Contingencies [Table Text Block] |
|  | Year Ended December 31,
|  | 2022 |  | 2021
Balance at January 1 |  | $ | 42 |  | $ | 13
Additions based on tax positions related to the current year |  |  | 4 |  |  | 29
Additions for tax positions of prior years |  |  | - |  |  | -
Reductions for tax positions of prior years |  |  | - |  |  | -
Settlements |  |  | - |  |  | -
Removal for tax provisions of prior years |  |  | - |  |  | –
Balance at December 31 |  | $ | 46 |  | $ | 42
Schedule Of Tax Reserves [Table Text Block] |
|  | Taxes |  |  | Interest |  |  | Penalty |  |  | Total Tax Liability |
Domestic |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
State |  | $ | 46 |  |  | $ | 17 |  |  | $ | 14 |  |  | $ | 77 |
Federal |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
International |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Total reserve |  | $ | 46 |  |  | $ | 17 |  |  | $ | 14 |  |  | $ | 77 |

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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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