Note 3 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2018

Notes Tables

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

	Years Ended January 31,
	2018			2017			2016
	(in thousands)
Domestic net (loss) income before income taxes	$	(4,793	)	$	(3,774	)	$	(7,835	)
Foreign net (loss) income before income taxes		585			7,600			18,371
Consolidated net (loss) income before income taxes	$	(4,208	)	$	3,826		$	10,536

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

	Years Ended January 31,
	2018			2017			2016
	(in thousands)
Current:
U.S. federal	$	2,862		$	437		$	(1,656	)
State		38			30			26
Foreign		2,433			3,894			2,591
Subtotal		5,333			4,361			961
Deferred:
U.S. federal		(519	)		11,564			(956	)
State		19			3,610			303
Foreign		24			(348	)		63
Subtotal		(476	)		14,826			(590	)
Equity adjustment		—			89			1,253
Total	$	4,857		$	19,276		$	1,624

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

	Years Ended January 31,
	2018			2017			2016
	(in thousands)
Computed expected tax expense (benefit)	$	(1,431	)	$	1,301		$	3,582
State income taxes, net of federal income tax expense		(157	)		(54	)		252
Incremental tax expense (benefit) from foreign operations		923			137			(2,548	)
Non-deductible equity compensation		(1,004	)		(29	)		254
Foreign withholding taxes		794			676			968
Net change in valuation allowance		5,448			16,861			2,564
Net change in contingency reserve		(81	)		198			(379	)
Non-deductible expenses		(407	)		660			621
Benefit of tax credits		(1,766	)		(1,243	)		(3,186	)
Subpart F income		302			345			254
Rate change impact		187			19			193
Benefit from liquidation utilized		—			—			(1,321	)
U.S. Tax Reform (the “Tax Act”)		1,951			—			—
Other		98			405			370
Total	$	4,857		$	19,276		$	1,624

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

	January 31,
	2018			2017
	(in thousands)
Deferred tax assets:
Allowance for doubtful accounts and sales adjustments	$	367		$	356
Accrued vacation		1,590			2,033
Tax credits		18,583			13,116
Deferred revenue		3,493			3,465
Net operating loss carry forwards		10,337			10,255
Accrued expenses - other		1,849			1,695
Other comprehensive income		1,164			—
Section 263(a) interest capitalization		206			322
Equity compensation		4,380			5,399
Other		1,243			2,039
Total deferred tax assets		43,212			38,680
Less valuation allowance		(33,665	)		(29,868	)
Less netting of unrecognized tax benefits against deferred tax assets		(930	)		(954	)
Deferred tax assets, net of valuation allowance	$	8,617		$	7,858
Deferred tax liabilities:
Depreciation and amortization		(442	)		(630	)
Other comprehensive income		—			(1,009	)
Other		(231	)		(53	)
Total deferred tax liabilities		(673	)		(1,692	)
Total net deferred tax assets	$	7,944		$	6,166

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	Years Ended January 31,
	2018			2017
	(in thousands)
Unrecognized tax benefits at beginning of the year	$	1,743		$	1,545
Decreases as a result of tax positions taken in a prior period		(115	)		(79	)
Increases as a result of tax positions taken in the prior period		58			365
Reduction as a result of a lapse of the statute of limitations		(24	)		(88	)
Unrecognized tax benefit at end of year	$	1,662		$	1,743

List of Open Tax Year by Jurisdiction [Table Text Block]

Jurisdiction	Years Open for Audit
U.S. Federal	FY15 and beyond
California	FY14 and beyond
Michigan	FY14 and beyond
New Jersey	FY14 and beyond
Australia	FY14 and beyond
France	FY15 and beyond
India	FY10, FY11, FY13, and FY14
Ireland	FY14 and beyond
United Kingdom	FY17 and beyond