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Note 5 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Domestic |  | $ | (2,134 | ) |  | $ | (4,079 | )
Foreign |  |  | 9,267 |  |  |  | 8,982 |
Total: |  | $ | 7,133 |  |  | $ | 4,903 |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | (54 | ) |  | $ | 24 |
Foreign |  |  | 2,311 |  |  |  | 2,705 |
State |  |  | 150 |  |  |  | 66 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (145 | ) |  |  | (128 | )
Foreign |  |  | 91 |  |  |  | 317 |
State |  |  | 4 |  |  |  | (207 | )
Net expense |  | $ | 2,357 |  |  | $ | 2,777 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
|  | 2023 |  |  | Rate |  |  | 2022 |  |  | Rate |
Provision for income taxes at federal statutory rate |  | $ | 1,498 |  |  |  | 21.0 | % |  | $ | 1,030 |  |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | 123 |  |  |  | 1.7 | % |  |  | (125 | ) |  |  | (2.5 | )%
Permanent differences |  |  | 282 |  |  |  | 4.0 | % |  |  | (19 | ) |  |  | (0.4 | )%
Goodwill adjustment |  |  | - |  |  |  | - |  |  |  | 517 |  |  |  | 10.5 | %
Section 162(m) adjustment |  |  | 55 |  |  |  | 0.8 | % |  |  | - |  |  |  | - |
Return to provision adjustment |  |  | (339 | ) |  |  | (4.8 | )% |  |  | (223 | ) |  |  | (4.5 | )%
Foreign tax rate differential |  |  | 877 |  |  |  | 12.3 | % |  |  | 1,016 |  |  |  | 20.7 | %
GILTI tax |  |  | - |  |  |  | - |  |  |  | 323 |  |  |  | 6.6 | %
Sale of membership interest |  |  | 149 |  |  |  | 2.1 | % |  |  | - |  |  |  | - |
Change in valuation allowance |  |  | (268 | ) |  |  | (3.8 | )% |  |  | 308 |  |  |  | 6.3 | %
Other |  |  | (20 | ) |  |  | (0.3 | )% |  |  | (50 | ) |  |  | (1.1 | )%
Net expense |  | $ | 2,357 |  |  |  | 33.0 | % |  | $ | 2,777 |  |  |  | 56.6 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
Deferred taxes consist of the following (in thousands): |  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 2,270 |  |  | $ | 2,627 |
Capital loss carry forwards |  |  | 58 |  |  |  | - |
Federal Research and Development Credit |  |  | 240 |  |  |  | 240 |
Foreign withholding tax |  |  | 316 |  |  |  | - |
Deferred revenue |  |  | – |  |  |  | 86 |
Accrued payroll |  |  | 155 |  |  |  | 270 |
Outside basis in domestic partnership |  |  | – |  |  |  | 16 |
Allowance for credit losses and other receivable |  |  | 63 |  |  |  | 327 |
Share-based compensation expense |  |  | 253 |  |  |  | 326 |
Business interest limitation |  |  | 519 |  |  |  | 340 |
Operating lease liability |  |  | 504 |  |  |  | 134 |
Capitalized software development costs |  |  | 63 |  |  |  | - |
Other |  |  | 1,371 |  |  |  | 739 |
Total deferred tax assets, gross |  |  | 5,812 |  |  |  | 5,105 |
Valuation allowance |  |  | (242 | ) |  |  | (611 | )
Total deferred tax assets |  |  | 5,570 |  |  |  | 4,494 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Goodwill & Intangible assets of subsidiaries |  |  | 324 |  |  |  | 376 |
Capitalized software development costs |  |  | - |  |  |  | 135 |
Right to Use Asset |  |  | 504 |  |  |  | 134 |
Depreciation |  |  | 55 |  |  |  | 83 |
Total deferred tax liabilities |  |  | 883 |  |  |  | 728 |
Net deferred income taxes |  | $ | 4,687 |  |  | $ | 3,766 |
Summary of Income Tax Contingencies [Table Text Block] |
|  | Year Ended December 31,
|  | 2023 |  | 2022
Beginning balance |  | $ | 46 |  | $ | 42
Additions based on tax positions related to the current year |  |  | 8 |  |  | 4
Removal for tax provisions of prior years |  |  | - |  |  | –
Ending balance |  | $ | 54 |  | $ | 46
Schedule Of Tax Reserves [Table Text Block] |
|  | Taxes |  |  | Interest |  |  | Penalty |  |  | Total Tax Liability |
Domestic |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
State |  | $ | 54 |  |  | $ | 17 |  |  | $ | 15 |  |  | $ | 86 |
Federal |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
International |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Total reserve |  | $ | 54 |  |  | $ | 17 |  |  | $ | 15 |  |  | $ | 86 |

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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 19 -SubTopic 10 -Topic 740 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-19 + Details
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