Income Taxes (Tables)

12 Months Ended

Jan. 31, 2021


	Year Ended January 31,
	2021			2020

	(in thousands)
(Loss) income from continuing operations before income taxes is attributable to the following jurisdictions:

Domestic	$	(8,851	)	$	(7,550	)
Foreign		(4,615	)		1,360

Total	$	(13,466	)	$	(6,190	)

The components of income tax expense (benefit) for continuing operations were as follows:
Current:
Domestic	$	22		$	27
Foreign		515			58

		537			85
Deferred:
Domestic		—			—
Foreign		(1	)		268

		(1	)		268

Income tax expense	$	536		$	353

The following is a reconciliation of expected to actual income tax expense (benefit) for continuing o

perations:


	Year Ended January 31,
	2021			2020

	(in thousands)
Federal income tax at 21%	$	(2,828	)	$	(1,300	)
Changes in tax rates		(50	)		50
Permanent differences		413			52
Foreign effective tax rate differential		66			(80	)
Foreign withholding taxes, including penalties and interest		29			34
Tax effect of book loss on disposition of subsidiaries		—			79
Valuation allowance on deferred tax assets		2,682			1,205
Excess tax deficiency for share-based payments under ASU 2016-09		66			284
Other		158			29

	$	536		$	353

The components of the Company’s deferred taxes for continuing operations consisted of the following:


	As of January 31,
	2021			2020

	(in thousands)
Deferred tax assets:
Net operating losses	$	17,177		$	13,716
Tax credit carry forwards		139			117
Stock option book expense		718			650
Allowance for doubtful accounts		—			229
Inventory		565			525
Accruals not yet deductible for tax purposes		281			357
Fixed assets		232			105
Intangible assets		445			337
Other		599			561

Gross deferred tax assets		20,156			16,597
Valuation allowance		(20,156	)		(16,597	)

Deferred tax assets		—			—
Deferred tax liabilities:
Other		(198	)		(200	)

Deferred tax liabilities		(198	)		(200	)
Unrecognized tax benefits		—			—

Total deferred tax (liabilities) assets, net		(198	)	$	(200	)