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Note 13 - Income Tax (Tables)

12 Months Ended

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.

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