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Note 13 - Income Tax (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 income tax expense: |  |  |  |  |  |  |  |
Federal and state |  | $ | 641 |  |  | $ | 363 |
Foreign |  |  | 194 |  |  |  | 156 |
|  |  | 835 |  |  |  | 519 |
Deferred income tax (benefit) expense: |  |  |  |  |  |  |  |
Federal and state |  |  | (468 | ) |  |  | 22 |
Foreign |  |  | (30 | ) |  |  | (393 | )
|  |  | (498 | ) |  |  | (371 | )
Total income tax expense |  | $ | 337 |  |  | $ | 148 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
(in thousands) |  | 2022 |  |  | 2021 |
Provision for income taxes at federal statutory rates |  | $ | (1,927 | ) |  | $ | (29 | )
Increase (decrease) in income taxes resulting from: |  |  |  |  |  |  |  |
Permanent differences, net |  |  | 375 |  |  |  | (362 | )
Non-deductible executive compensation |  |  | 346 |  |  |  | 412 |
Global Intangible Low-Taxed Income (GILTI) |  |  | 552 |  |  |  | - |
Foreign tax rate differential |  |  | (103 | ) |  |  | (217 | )
State income taxes, net of federal income tax benefit |  |  | (295 | ) |  |  | (16 | )
Non-deductible stock compensation expense |  |  | 69 |  |  |  | 280 |
Tax credits |  |  | 492 |  |  |  | 455 |
Net operating loss true-ups and expirations |  |  | 431 |  |  |  | 195 |
Change in reserve for uncertain tax position |  |  | 688 |  |  |  | (118 | )
Impact of change to prior year tax accruals |  |  | (232 | ) |  |  | 269 |
Change in valuation allowance allocated to income tax |  |  | (102 | ) |  |  | (961 | )
Other |  |  | 43 |  |  |  | 240 |
Total income tax expense |  | $ | 337 |  |  | $ | 148 |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | Year Ended December 31, |
(in thousands) |  | 2022 |  |  | 2021 |
Domestic |  | $ | (9,099 | ) |  | $ | 2,364 |
Foreign |  |  | (80 | ) |  |  | (2,504 | )
Total |  | $ | (9,179 | ) |  | $ | (140 | )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Year Ended December 31, |
(in thousands) |  | 2022 |  |  | 2021 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Inventory |  | $ | 1,696 |  |  | $ | 1,280 |
Operating loss and credit carryforwards |  |  | 14,883 |  |  |  | 18,046 |
Accrued expenses |  |  | 621 |  |  |  | 835 |
Deferred interest expense |  |  | 881 |  |  |  | 1,191 |
Stock compensation |  |  | 675 |  |  |  | 580 |
Lease liability |  |  | 1,538 |  |  |  | 1,693 |
Research and development |  |  | 2,000 |  |  |  | - |
Other assets |  |  | 726 |  |  |  | 386 |
Total gross deferred assets |  |  | 23,020 |  |  |  | 24,011 |
Less: valuation allowance |  |  | (14,506 | ) |  |  | (14,700 | )
Deferred tax assets |  | $ | 8,514 |  |  | $ | 9,311 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Indefinite-lived intangible assets |  | $ | 1,914 |  |  | $ | 1,882 |
Definite-lived intangible assets |  |  | 4,875 |  |  |  | 6,277 |
Right-of-use asset |  |  | 1,148 |  |  |  | 1,277 |
Other liabilities |  |  | 834 |  |  |  | 1,228 |
Total deferred tax liabilities |  |  | 8,771 |  |  |  | 10,664 |
Deferred income tax liability, net |  | $ | (257 | ) |  | $ | (1,353 | )
|  | Year Ended December 31, |
(in thousands) |  | 2022 |  |  | 2021 |
Deferred tax assets (included in other long-term assets) |  | $ | 333 |  |  | $ | 205 |
Deferred income tax liabilities |  |  | (590 | ) |  |  | (1,558 | )
Deferred income tax liability, net |  | $ | (257 | ) |  | $ | (1,353 | )
Summary of Income Tax Contingencies [Table Text Block] |
|  | (in thousands) |
Balance at December 31, 2020 |  | $ | 1,673 |
Decreases based on tax positions of prior years |  |  | (208 | )
Additions based on tax positions of current years |  |  | 176 |
Decreases based on expiration of statutes of limitation |  |  | (42 | )
Settlements and other |  |  | (267 | )
Balance at December 31, 2021 |  |  | 1,332 |
Additions based on tax positions of prior years |  |  | 534 |
Decreases based on tax positions of prior years |  |  | (34 | )
Additions based on tax positions of current years |  |  | 237 |
Decreases based on expiration of statutes of limitation |  |  | (86 | )
Balance at December 31, 2022 |  | $ | 1,983 |

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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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- 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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