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Note 14 - Income Tax (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Year Ended December 31,
(in thousands)		2023				2022
Current income tax expense:
Federal and state		$	570			$	641
Foreign			61				194
			631				835
Deferred income tax expense (benefit):
Federal and state			132				(468	)
Foreign			96				(30	)
			228				(498	)
Total income tax expense		$	859			$	337

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Year Ended December 31,
(in thousands)		2023				2022
Income tax benefit computed at federal statutory tax rate		$	(537	)		$	(1,927	)
Increase (decrease) in income taxes resulting from:
Permanent differences, net			(89	)			375
Non-deductible executive compensation			324				346
Global Intangible Low-Taxed Income (GILTI)			537				552
State income taxes, net of federal income tax benefit			(19	)			(295	)
Stock-based compensation			(329	)			69
Tax credits			(51	)			492
Net operating loss true-ups and expirations			1,140				431
Change in reserve for uncertain tax position			239				688
Impact of change to prior year tax accruals			(171	)			(232	)
Change in valuation allowance allocated to income tax			631				(102	)
Other			(816	)			(60	)
Total income tax expense		$	859			$	337

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

		Year Ended December 31,
(in thousands)		2023				2022
Domestic		$	(2,951	)		$	(9,099	)
Foreign			395				(80	)
Total		$	(2,556	)		$	(9,179	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		Year Ended December 31,
(in thousands)		2023				2022
Deferred income tax assets:
Inventory		$	1,489			$	1,696
Operating loss and credit carryforwards			11,550				14,883
Research and development			3,908				2,000
Employee retention credit			1,435				-
Lease liabilities			1,317				1,538
Accrued expenses			818				621
Stock compensation			670				675
Deferred interest expense			386				881
Other assets			934				726
Total gross deferred assets			22,507				23,020
Less: valuation allowance			(15,222	)			(14,506	)
Deferred tax assets		$	7,285			$	8,514
Deferred income tax liabilities:
Indefinite-lived intangible assets		$	1,964			$	1,914
Definite-lived intangible assets			3,733				4,875
Lease right-of-use assets			959				1,148
Employee benefit plans			569				579
Other liabilities			400				255
Total deferred tax liabilities			7,625				8,771
Deferred income tax liabilities, net		$	(340	)		$	(257	)

		Year Ended December 31,
(in thousands)		2023				2022
Deferred tax assets (included in other long-term assets)		$	436			$	333
Deferred income tax liabilities			(776	)			(590	)
Deferred income tax liability, net		$	(340	)		$	(257	)

Summary of Income Tax Contingencies [Table Text Block]

		(in thousands)
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 year			237
Other decreases, net			(86	)
Balance at December 31, 2022			1,983
Additions based on tax positions of prior years			13
Decreases based on tax positions of prior years			57
Additions based on tax positions of current year			245
Other decreases, net			(76	)
Balance at December 31, 2023		$	2,222

X

- 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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