Income Taxes (Tables)

12 Months Ended

Jan. 31, 2020

Income Tax Disclosure [Abstract]

Reconciliation of Income Taxes by Jurisdiction

	Years Ended January 31,
	2020			2019			2018
	(in thousands)
(Loss) income before income taxes is attributable to the following jurisdictions:
Domestic	$	(12,808	)	$	(6,025	)	$	(12,246	)
Foreign	2,399			(13,563		)	(7,913		)
Total	$	(10,409	)	$	(19,588	)	$	(20,159	)
The components of income tax expense (benefit) were as follows:
Current:
Domestic	$	27		$	9		$	(225	)
Foreign	582			619			1,156
	609			628			931
Deferred:
Domestic	—			—			(36		)
Foreign	269			(376		)	15
	269			(376		)	(21		)
Income tax expense	$	878		$	252		$	910

Reconciliation of Expected to Actual Income Tax Expense

The following is a reconciliation of expected to actual income tax expense:

	Years Ended January 31,
	2020			2019			2018
	(in thousands)
Federal income tax at 21%, 21%, 32.9%, respectively	$	(2,186	)	$	(4,113	)	$	(6,632	)
Changes in tax rates	631			—			7,257
Permanent differences	101			(148		)	3,356
Foreign effective tax rate differential	(197		)	60			1,163
Foreign withholding taxes, foreign branch taxes, including penalties and interest	403			431			716
Tax effect of book loss on disposition of subsidiaries	69			1,271			—
Valuation allowance on deferred tax assets	1,719			2,249			(5,765		)
Excess tax deficiency for share-based payments under ASU 2016-09	284			663			309
Other	54			(161		)	506
	$	878		$	252		$	910

Company's Deferred Taxes

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

	As of January 31,
	2020			2019
	(in thousands)
Deferred tax assets:
Net operating losses	$	17,978		$	16,696
Tax credit carry forwards	724			675
Stock option book expense	650			781
Allowance for doubtful accounts	776			329
Allowance for inventory obsolescence	570			480
Accruals not yet deductible for tax purposes	357			418
Fixed assets	851			1,255
Intangible assets	337			—
Other	954			876
Gross deferred tax assets	23,197			21,510
Valuation allowance	(23,197		)	(21,407		)
Deferred tax assets	—			103
Deferred tax liabilities:
Intangible assets	—			(35		)
Other	(200		)	—
Deferred tax liabilities	(200		)	(35		)
Unrecognized tax benefits	—			—
Total deferred tax (liabilities) assets, net	(200		)	$	68