0001437749-24-013973 | 10-K | XBRL Viewer

Inventory Disclosure [Text Block]

6. Inventories

Inventories from continuing operations consisted of the following (in thousands):

	*As of January 31,*
	*2024*			*2023*
Raw materials	$	8,730		$	6,798
Finished goods		2,463			2,744
Work in progress		3,709			2,699
Cost of inventories		14,902			12,241
Less allowance for obsolescence		(1,531	)		(1,215	)
Net inventories	$	13,371		$	11,026

Note 8 - Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jan. 31, 2024	Jan. 31, 2023
Operating lease right-of-use assets	$ 1,324	$ 1,749
Operating lease liabilities	1,324	1,749
Current liabilities	751	903
Non-current liabilities	573	846
Total Operating lease liabilities	$ 1,324	$ 1,749

Note 11 - Notes Payable	12 Months Ended
Jan. 31, 2024
Notes to Financial Statements
Long-Term Debt [Text Block]	11. Notes Payable On February 2, 2023, we entered into a $3.75 million Loan and Security Agreement (“the Loan”). The Company had incurred approximately $814,000 of debt acquisition costs associated with the loan including approximately $254,000 in origination and other transaction fees and approximately $484,000 of prepaid interest, which was the total interest due through maturity. These costs were recorded as a reduction to the carrying value of our debt and are amortized to interest expense straight-line over the term of the Loan. Approximately $601,000 of amortization of debt acquisition costs were recorded as interest expense for the twelve months ended January 31, 2024. On August 22, 2023, in connection with the Sale of Klein, the Loan was repaid in full (see Note 2- "Sale of a Subsidiary and Discontinued Operations" for additional details).

Note 11 - Notes Payable

12 Months Ended

Jan. 31, 2024

Long-Term Debt [Text Block]

11. Notes Payable

On February 2, 2023, we entered into a $3.75 million Loan and Security Agreement (“the Loan”). The Company had incurred approximately $814,000 of debt acquisition costs associated with the loan including approximately $254,000 in origination and other transaction fees and approximately $484,000 of prepaid interest, which was the total interest due through maturity. These costs were recorded as a reduction to the carrying value of our debt and are amortized to interest expense straight-line over the term of the Loan. Approximately $601,000 of amortization of debt acquisition costs were recorded as interest expense for the twelve months ended January 31, 2024. On August 22, 2023, in connection with the Sale of Klein, the Loan was repaid in full (see Note 2- "Sale of a Subsidiary and Discontinued Operations" for additional details).

Note 9 - Intangible Assets - Future Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Jan. 31, 2024	Jan. 31, 2023
Total	$ 2,888	$ 3,633
Intangibles Excluding Technology Development Projects Not Yet Completed [Member]
2025	614
2026	520
2027	381
2028	315
2029	213
Thereafter	845
Total	$ 2,888

Note 7 - Property and Equipment - Property and Equipment (Details) - USD ($) $ in Thousands	Jan. 31, 2024	Jan. 31, 2023
Cost of property and equipment	$ 10,152	$ 10,077
Less accumulated depreciation	(9,334)	(9,124)
Net book value of property and equipment	818	953
Furniture and Fixtures [Member]
Cost of property and equipment	8,868	8,739
Vehicles [Member]
Cost of property and equipment	287	341
Land and Building [Member]
Cost of property and equipment	$ 997	$ 997

Note 8 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Weighted average remaining lease term, Operating leases (Year)	1 year 4 months 24 days	1 year 11 months 23 days
Weighted average discount rate, Operating leases	13.00%	13.00%
Operating cash flows from operating leases	$ (831)	$ (858)
Right-of-use assets obtained in exchange for lease liabilities, Operating leases	$ 409	$ 819

Note 11 - Notes Payable (Details Textual) - The Loan [Member] - USD ($)		12 Months Ended
	Feb. 02, 2023	Jan. 31, 2024
Proceeds from Notes Payable	$ 3,750,000
Amortization of Debt Issuance Costs	814,000
Loan Processing Fee	254,000
Prepaid Interest	$ 484,000
Interest Expense, Debt		$ 601,000

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Jan. 31, 2024

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SCHEDULE II

MIND TECHNOLOGY, INC.

VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

Col. A	*Col. B*		*Col. C(1)*		*Col. C(2)*			*Col. D*				*Col. E*
	*Balance at*		*Charged to*		*Charged*
	*Beginning*		*Costs and*		*to Other*			*Deductions*				*Balance at End*
Description	*of Period*		*Expenses*		*Accounts*			*Describe*				*of Period*
Allowance for credit losses
January 31, 2024	$	332		—		—	(a)		—		(b)	$	332
January 31, 2023	$	332		—		—	(a)		—		(b)	$	332
Allowance for obsolete inventory
January 31, 2024	$	1,215		341		—	(a)		(25	)	(c)	$	1,531
January 31, 2023	$	2,070		268		—	(a)		(1,123	)	(c)	$	1,215

(a)	Represents translation differences.
(b)	Represents recoveries and uncollectible accounts written off.

(c)	Represents sale or scrap of inventory and obsolete equipment.

Note 8 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Jan. 31, 2024	Jan. 31, 2023
2025	$ 753	$ 903
2026	343	574
2027	235	274
2028	232	188
2029	34	188
Thereafter	0	16
Total payments under lease agreements	1,597	2,143
Less: imputed interest	(273)	(394)
Total lease liabilities	$ 1,324	$ 1,749

Note 6 - Inventories (Tables)

12 Months Ended

Jan. 31, 2024

Schedule of Inventory, Current [Table Text Block]

	*As of January 31,*
	*2024*			*2023*
Raw materials	$	8,730		$	6,798
Finished goods		2,463			2,744
Work in progress		3,709			2,699
Cost of inventories		14,902			12,241
Less allowance for obsolescence		(1,531	)		(1,215	)
Net inventories	$	13,371		$	11,026

Note 4 - Revenue From Contracts With Customers (Tables)

12 Months Ended

Jan. 31, 2024

Disaggregation of Revenue [Table Text Block]

	*Twelve Months Ended January 31,*
	*2024*		*2023*
	(in thousands)
Total revenue recognized at a point in time	$	35,556	$	22,544
Total revenue recognized over time		954		2,468
Total revenue from contracts with customers	$	36,510	$	25,012

	*Twelve Months Ended January 31,*
	*2024*		*2023*
Revenue from contracts with customers:	*(in thousands)*
United States	$	1,250	$	1,986
Europe		20,248		11,836
Asia-Pacific		12,399		10,755
Other		2,613		435
Total revenue from contracts with customers	$	36,510	$	25,012

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

	*January 31, 2024*		*January 31, 2023*
Contract Assets:	*(in thousands)*
Unbilled revenue-current	$	26	$	2
Total unbilled revenue	$	26	$	2
Contract Liabilities:
Deferred revenue & customer deposits - current	$	3,649	$	571
Total deferred revenue & customer deposits	$	3,649	$	571

Note 16 - Stock Option Plans (Tables)

12 Months Ended

Jan. 31, 2024

Schedule of Share-Based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]

	*Year Ended January 31,*
	*2023*
Risk free interest rate		2.69% - 3.03%
Expected life (in years)		5.50 - 6.50
Expected volatility		68% -70%
Expected dividend yield		0.00	%

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

						*Weighted*
						*Average*
				*Weighted*		*Remaining*		*Aggregate*
	*Number of*			*Average*		*Contractual*		*Intrinsic*
	*Shares*			*Exercise*		*Term*		*Value*
	*(in thousands)*			*Price*		*(in years)*		*(in thousands)*
Outstanding, January 31, 2023		410		$	28.41		5.91	$	—
Granted		—			—
Exercised		—			—
Forfeited		(35	)		39.67
Expired		(16	)		13.23
Outstanding, January 31, 2024		359		$	27.98		5.07	$	—
Exercisable at January 31, 2024		284		$	32.35		4.25	$	—
Nonvested at January 31, 2024		75		$	11.32		8.21	$	—

Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

	*Year Ended January 31, 2024*
	*Number of*			*Weighted Average*
	*Shares*			*Grant Date Fair*
	*(in thousands)*			*Value*
Unvested, beginning of period		1		$	10.00
Granted		—			—
Vested		(1	)		10.00
Canceled		—			—
Unvested, end of period		—		$	—

Note 10 - Accrued Expenses and Other Current Liabilities

12 Months Ended

Jan. 31, 2024

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

10. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities from continuing operations consisted of the following (in thousands):

	*As of January 31,*
	*2024*		*2023*
Wages and benefits		686		621
Customer deposits		3,447		215
Accrued inventory		621		69
Other		832		572
Accrued Expenses and Other Liabilities	$	5,586	$	1,477

Note 12 - Stockholders' Equity (Details Textual) $ / shares in Units, $ in Millions		12 Months Ended
	Sep. 28, 2023 shares	Jan. 31, 2024 USD ($) $ / shares shares	Jan. 31, 2023 $ / shares shares	Jan. 31, 2022 $ / shares	Sep. 27, 2023 shares
Preferred Stock, Shares Authorized (in shares)		2,000,000	2,000,000
Preferred Stock, Shares Outstanding (in shares)		1,683,000	1,683,000
Common Stock, Shares, Issued (in shares)	1,405,779	1,405,779	1,599,053		13,788,738
Common Stock, Shares Authorized (in shares)		40,000,000	40,000,000
Treasury Stock, Common and Preferred, Shares (in shares)		0	193,274
Share-Based Payment Arrangement, Shares Withheld for Tax Withholding Obligation (in shares)			220
Share-Based Payment Arrangement, Shares Withheld for Tax Withholding Obligation, Average Fair Value (in dollars per share) \| $ / shares			$ 12.5
Common Stock, Shares, Outstanding (in shares)	1,405,779				13,788,738
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	10
Series A Preferred Stock [Member]
Preferred Stock, Shares Outstanding (in shares)		1,682,985	1,682,985
Preferred Stock, Dividend Rate, Percentage		9.00%
Preferred Stock, Liquidation Preference Per Share (in dollars per share) \| $ / shares		$ 25
Preferred Stock, Dividend Rate, Per-Dollar-Amount (in dollars per share) \| $ / shares		2.25
Preferred Stock, Redemption Price Per Share (in dollars per share) \| $ / shares		$ 25		$ 25
Preferred Stock Redemption Period (Day)				120 days
Preferred Stock, Liquidation Preference, Value \| $		$ 47.7
Cumulative Dividends \| $		$ 5.7
Preferred Stock, Voting Rights, Number of Quarterly Dividends Periods, Threshold				6
Minimum Period Of Time For Listing (Year)				180 years

Note 16 - Stock Option Plans - Restricted Stock (Details) - Restricted Stock [Member] shares in Thousands	12 Months Ended
	Jan. 31, 2024 $ / shares shares
Unvested, shares (in shares) \| shares	1
Unvested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 10
Granted, shares (in shares) \| shares	0
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
Vested, shares (in shares) \| shares	(1)
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 10
Canceled, shares (in shares) \| shares	0
Canceled, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
Unvested, shares (in shares) \| shares	0
Unvested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Revenues:
Sale of marine technology products	$ 36,510	$ 25,012
Cost of sales:
Gross profit	15,971	9,950
Operating expenses:
Selling, general and administrative	12,142	12,883
Research and development	2,133	1,373
Depreciation and amortization	1,178	1,344
Total operating expenses	15,453	15,600
Operating income (loss)	518	(5,650)
Other (expense) income	(280)	256
Income (loss) from continuing operations before income taxes	238	(5,394)
Provision for income taxes	(1,338)	(699)
Loss from continuing operations	(1,100)	(6,093)
Income (loss) from discontinued operations, net of income taxes	1,374	(2,739)
Net income (loss)	274	(8,832)
Preferred stock dividends - declared	(946)	(947)
Preferred stock dividends - undeclared	(2,842)	(2,841)
Net loss attributable to common stockholders	$ (3,514)	$ (12,620)
Net (loss) income per common share - Basic and diluted
Continuing operations (in dollars per share)	$ (3.48)	$ (7.03)
Discontinued operations (in dollars per share)	0.98	(1.95)
Net loss (in dollars per share)	$ (2.5)	$ (8.98)
Basic (in shares)	1,406	1,405
Diluted (in shares)	1,406	1,405
Marine Technology Products [Member]
Cost of sales:
Total cost of sales	$ 20,539	$ 15,062

Note 19 - Sales and Major Customers (Tables)

12 Months Ended

Jan. 31, 2024

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	*Year Ended January 31,*
	*2024*		*2023*
Europe	$	20,248	$	11,836
Asia/South Pacific		12,399		10,755
Other		2,613		435
Total	$	35,260	$	23,026

Note 6 - Inventories - Inventories From Continuing Operations (Details) - USD ($) $ in Thousands	Jan. 31, 2024	Jan. 31, 2023
Raw materials	$ 8,730	$ 6,798
Finished goods	2,463	2,744
Work in progress	3,709	2,699
Cost of inventories	14,902	12,241
Less allowance for obsolescence	(1,531)	(1,215)
Net inventories	$ 13,371	$ 11,026

Note 7 - Property and Equipment

12 Months Ended

Jan. 31, 2024

Property, Plant and Equipment Disclosure [Text Block]

7. Property and Equipment

Property and equipment from continuing operations consisted of the following (in thousands)

	*As of January 31,*
	*2024*			*2023*
Furniture and fixtures		8,868			8,739
Autos and trucks		287			341
Land and buildings		997			997
Cost of property and equipment		10,152			10,077
Less accumulated depreciation		(9,334	)		(9,124	)
Net book value of property and equipment	$	818		$	953

Depreciation expense on property, plant and equipment was approximately $383,000 for fiscal 2024, and approximately $471,000 for fiscal 2023.

Location of property and equipment (in thousands):

	*As of January 31,*
	*2024*		*2023*
United States	$	199	$	174
Europe		60		44
Singapore		147		154
Malaysia		412		581
Net book value of property and equipment	$	818	$	953

Note 9 - Intangible Assets (Tables)

12 Months Ended

Jan. 31, 2024

Schedule of Intangible Assets and Goodwill [Table Text Block]

			January 31, 2024							January 31, 2023
	*Weighted*
	*Average*		*Gross*					*Net*		*Gross*					*Net*
	*Life at*		*Carrying*		*Accumulated*			*Carrying*		*Carrying*		*Accumulated*			*Carrying*
	*1/31/2024*		*Amount*		*Amortization*			*Amount*		*Amount*		*Amortization*			*Amount*
			(in thousands)							(in thousands)
Proprietary rights		4.8	$	7,473	$	(5,053	)		2,420	$	7,473	$	(4,612	)		2,861
Customer relationships		0.1		4,884		(4,852	)		32		4,884		(4,754	)		130
Patents		1.3		2,540		(2,190	)		350		2,540		(2,027	)		513
Trade name		2.3		134		(108	)		26		134		(97	)		37
Other		0.3		426		(366	)		60		375		(283	)		92
Amortizable intangible assets			$	15,457	$	(12,569	)	$	2,888	$	15,406	$	(11,773	)	$	3,633

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

For fiscal year ending January 31:
2025	$	614
2026		520
2027		381
2028		315
2029		213
Thereafter		845
Total	$	2,888

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Jan. 31, 2024	Jan. 31, 2023
Cash flows from operating activities:
Net income (loss)	$ 274,000	$ (8,832,000)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	1,516,000	1,887,000
Stock-based compensation	261,000	654,000
Non-cash cumulative translation adjustment for discontinued operations	0	1,626,000
Gain on sale of Klein	(2,343,000)	0
Provision for inventory obsolescence	341,000	445,000
Gross profit from sale of equipment	0	(939,000)
Deferred tax benefit	(153,000)	(62,000)
Changes in:
Accounts receivable	(3,343,000)	4,890,000
Unbilled revenue	25,000	(26,000)
Inventories	(3,601,000)	(1,756,000)
Income taxes receivable and payable	635,000	441,000
Accounts payable, accrued expenses and other current liabilities	(334,000)	775,000
Prepaid expenses and other current and long-term assets	(847,000)	(10,000)
Deferred revenue	3,078,000	(1,998,000)
Net cash used in operating activities	(4,967,000)	(2,905,000)
Cash flows from investing activities:
Cost incurred to develop technology	(49,000)	(12,000)
Purchases of property and equipment	(241,000)	(570,000)
Sale of other assets	476,000	1,052,000
Proceeds from the sale of Klein, net	10,832,000	0
Net cash provided by investing activities	11,018,000	470,000
Cash flows from financing activities:
Net proceeds from short-term loan	2,947,000	0
Payment on short-term loan	(3,750,000)	0
Refund of prepaid interest on short-term loan	214,000
Repurchase of common stock	0	(1,000)
Preferred stock dividends	(946,000)	(1,894,000)
Net cash used in financing activities	(1,535,000)	(1,895,000)
Effect of changes in foreign exchange rates on cash and cash equivalents	(5,000)	(6,000)
Net increase (decrease) in cash and cash equivalents	4,511,000	(4,336,000)
Cash and cash equivalents, beginning of period	778,000	5,114,000
Cash and cash equivalents, end of period	5,289,000	778,000
Other Machinery and Equipment [Member]
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Gross profit from sale of equipment	(476,000)	(939,000)
Klein Marine Services, Inc. [Member]
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Gain on sale of Klein	$ (2,343,000)	$ 0

Note 2 - Sale of a Subsidiary and Discontinued Operations - Held for Sale and Discontinued Operations (Details) (Parentheticals) - USD ($) $ in Thousands		12 Months Ended
	Aug. 21, 2023	Jan. 31, 2024	Jan. 31, 2023
Gain on sale of Klein		$ 2,343	$ 0
Klein Marine Services, Inc. [Member]
Gain on sale of Klein	$ 2,400	$ 2,343	$ (0)

Note 14 - Income Taxes

12 Months Ended

Jan. 31, 2024

Income Tax Disclosure [Text Block]

14. Income Taxes

	*Year Ended January 31,*
	*2024*			*2023*
	(in thousands)
Income (loss) from continuing operations before income taxes is attributable to the following jurisdictions:
Domestic	$	(8,075	)	$	(9,108	)
Foreign		8,313			3,714
Total	$	238		$	(5,394	)
The components of income tax expense (benefit) for continuing operations were as follows:
Current:
Domestic	$	—		$	19
Foreign		1,489			743
		1,489			762
Deferred:
Domestic		—			—
Foreign		(151	)		(63	)
		(151	)		(63	)
Income tax (benefit) expense	$	1,338		$	699

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

	*Year Ended January 31,*
	*2024*			*2023*
	(in thousands)
Federal income tax at 21%	$	50		$	(1,133	)
Taxes created by return to provision adjustments to prior year temporary differences		146			—
Global intangible low tax income ("GILTI") inclusion		1,653			—
Permanent differences		90			329
Foreign effective tax rate differential		(218	)		(43	)
Valuation allowance on deferred tax assets		(528	)		1,400
Excess tax deficiency for share-based payments under ASU 2016-09		150			121
Other		(5	)		25
	$	1,338		$	699

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

	*As of January 31,*
	*2024*			*2023*
	(in thousands)
Deferred tax assets:
Net operating losses	$	26,895		$	22,425
Tax credit carry forwards		944			165
Stock option book expense		766			825
Allowance for credit losses		107			141
Inventory		594			1,262
Accruals not yet deductible for tax purposes		130			250
Fixed assets		80			236
Intangible assets		523			416
Disallowed interest expense		227			—
Other		1,033			527
Gross deferred tax assets		31,299			26,247
Valuation allowance		(31,177	)		(26,247	)
Deferred tax assets		122			—
Deferred tax liabilities:
Other		—			(29	)
Deferred tax liabilities		—			(29	)
Unrecognized tax benefits		—			—
Total deferred tax liabilities, net		—		$	(29	)

On August 16, 2022, the Inflation Reduction Act (IRA) was enacted. The IRA, among other things, establishes certain “green energy” tax credits, establishes a corporate alternative minimum tax, and requires a 2% excise tax on stock buybacks. The Company does not believe the IRA will have a material impact on the Company’s future income tax expense or the related tax assets and liabilities.

The Company has determined that, due to the potential requirement for additional investment and working capital to achieve its objectives, the undistributed earnings of foreign subsidiaries as of January 31, 2024, are not deemed indefinitely reinvested outside of the United States. Furthermore, the Company has concluded that any deferred taxes with respect to the undistributed foreign earnings would be immaterial. Therefore, the Company has not recorded a deferred tax liability associated with the undistributed foreign earnings as of January 31, 2024.

Included in deferred tax assets is approximately $766,000 related to stock-based compensation, including non-qualified stock options. Recent market prices for the Company’s Common Stock remain below the exercise price of a number of options outstanding as of January 31, 2024. Should the market price of the Company’s Common Stock remain below the exercise price of the options, these stock options will expire without exercise. In accordance with the provisions of ASC 718-740-10, a valuation allowance has not been computed based on the decline in stock price.

As of January 31, 2024, the Company has recorded valuation allowances of approximately $31.2 million related to deferred tax assets for continuing operations. These deferred tax assets relate primarily to net operating loss carryforwards in the United States and other jurisdictions. These net operating loss carry forwards are subject to limitation and future expiration. The valuation allowances were determined based on management’s judgment as to the likelihood that the deferred tax assets would not be realized. The judgment was based on an evaluation of available evidence, both positive and negative.

On January 31, 2024, the Company had tax credit carry forwards for continuing operations of approximately $944,000, which amounts can be carried forward through at least 2027.

As of January 31, 2024, and 2023 the company had no unrecognized tax benefits attributable to uncertain tax positions.

The Company recognizes interest and penalties related to income tax matters as a component of income tax expense.

The Company files U.S. federal income tax returns as well as separate returns for its foreign subsidiaries within their local jurisdictions. The Company’s U.S. federal tax returns are subject to examination by the IRS for fiscal years ended January 31, 2019, through 2024. The Company’s tax returns may also be subject to examination by state and local revenue authorities for fiscal years ended January 31, 2017, through 2024. The Company’s Singapore income tax returns are subject to examination by the Singapore tax authorities for fiscal years ended January 31, 2017, through 2024. The Company’s tax returns in other foreign jurisdictions are generally subject to examination for the fiscal years ended January 31, 2018 through January 31, 2024.

The entire disclosure for income tax.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

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-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

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Note 1 - Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jan. 31, 2024

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Year Ended*
	*January 31,*
	*2024*		*2023*
	(in thousands)
Stock options		—		—
Restricted stock		—		—
Total dilutive shares		—		—

Note 14 - Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Federal income tax at 21%	$ 50	$ (1,133)
Taxes created by return to provision adjustments to prior year temporary differences	146	0
Global intangible low tax income ("GILTI") inclusion	1,653	0
Permanent differences	90	329
Foreign effective tax rate differential	(218)	(43)
Valuation allowance on deferred tax assets	(528)	1,400
Excess tax deficiency for share-based payments under ASU 2016-09	150	121
Other	(5)	25
Income Tax Expense (Benefit)	$ 1,338	$ 699

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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-Publisher FASB
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-SubTopic 20
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Note 12 - Stockholders' Equity

12 Months Ended

Jan. 31, 2024

Equity [Text Block]

12. Stockholders’ Equity

The Company has 2,000,000 shares of Preferred Stock authorized. The Preferred Stock may be issued in multiple series with various terms, as authorized by the Company’s Board of Directors. As of January 31, 2024 and 2023, there were 1,682,985 shares of the Series A Preferred Stock outstanding. Dividends on the Series A Preferred Stock are cumulative from the date of original issue and payable quarterly on or about the last day of January, April, July and October of each year when, as and if, declared by the Company’s board of directors. Dividends are payable out of amounts legally available therefore at a rate equal to 9.00% per annum per $25.00 of stated liquidation preference per share, or $2.25 per share of Series A Preferred Stock per year. The Company may redeem, at the Company’s option, the Series A Preferred Stock, in whole or in part, at a cash redemption price of $25.00 per share, plus all accrued and unpaid dividends to, but not including, the redemption date. If at any time a change of control occurs, the Company will have the option to redeem the Series A Preferred Stock, in whole or in part, within 120 days after the date on which the change of control occurred by paying $25.00 per share, plus any accrued and unpaid dividends to, but not including, the date of redemption. As of January 31, 2024, the aggregate liquidation preference on preferred shares was approximately $47.7 million, including $5.7 million of cumulative undeclared dividends. The Series A Preferred Stock has no stated maturity, is not subject to any sinking fund or other mandatory redemption and will remain outstanding indefinitely unless repurchased or redeemed by the Company or converted into our Common Stock in connection with a change of control. Holders of the Series A Preferred Stock generally have no voting rights except for limited voting rights if dividends payable on the outstanding Series A Preferred Stock are in arrears for six or more consecutive or non-consecutive quarterly dividend periods, or if the Company fails to maintain the listing of the Series A Preferred Stock on a national securities exchange for a period continuing for more than 180 days. As of January 31, 2024, preferred stock dividends have not been declared for a cumulative of six quarters.

On September 28, 2023, the Board approved a reverse stock split (the "Reverse Stock Split") of the Company's shares of common stock at a ratio of one-for-ten. On October 12, 2023, the Company filed with the Secretary of State of the State of Delaware a Certificate of Amendment to its Charter Amendment to effect the Reverse Stock Split. The Charter Amendment became effective on October 13, 2023.

As a result of the Charter Amendment and Reverse Stock Split, every ten shares of issued and outstanding Common Stock were combined into one issued and outstanding share of Common Stock, without any change in par value per share. Proportionate adjustments were also made to any outstanding securities or rights convertible into, or exchangeable or exercisable for, shares of Common Stock. Fractional shares were not issued in connection with the Reverse Stock Split. Stockholders who would otherwise be entitled to receive a fractional share were entitled to receive one full share of post-Reverse Stock Split Common Stock, in lieu of receiving such fractional shares. The Reverse Stock Split affected all stockholders uniformly and did not alter any stockholder’s relative interest in the Company’s equity securities. The Reverse Stock Split reduced the number of shares of issued and outstanding Common Stock from approximately 13,788,738 shares to approximately 1,405,779 shares. Common stock and treasury stock shares have been retroactively adjusted to reflect the Reverse Stock Split in all periods presented. In connection with the Reverse Stock Split, the Company retired all treasury stock.

The Company has 40,000,000 shares of Common Stock authorized, of which 1,405,779 and 1,599,053 were issued as of January 31, 2024 and 2023. Treasury shares as of January 31, 2023 were 193,274.

During fiscal 2023, approximately 220 shares were surrendered in exchange for payment of taxes due upon the vesting of restricted shares. The shares had an average fair value of $12.50.

The entire disclosure for equity.

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Note 1 - Organization and Summary of Significant Accounting Policies

12 Months Ended

Jan. 31, 2024

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]

1. Organization, Liquidity and Summary of Significant Accounting Policies

Organization—MIND Technology, Inc., a Delaware corporation (the “Company”), was incorporated in 1987. The Company, through its wholly owned subsidiaries, Seamap Pte Ltd, MIND Maritime Acoustics, LLC, Seamap (Malaysia) Sdn Bhd and Seamap (UK) Ltd, collectively “Seamap”, designs, manufactures and sells a broad range of proprietary products for the seismic, hydrographic and offshore industries with product sales and support facilities based in Singapore, Malaysia, the United Kingdom and the state of Texas. Prior to August 21, 2023, the Company, through its wholly owned subsidiary Klein Marine Systems, Inc. (“Klein”), designed, manufactured and sold a broad range of proprietary products for the seismic, hydrographic and offshore industries from its facility in the state of New Hampshire. Effective August 21, 2023, the Company sold Klein and retrospectively presented its prior periods balance sheet activity as assets and liabilities of discontinued operations and the financial results reported as discontinued operations (see Note 2 – “Sale of a Subsidiary and Discontinued Operations” for additional details).

As of January 31, 2024, the Company had working capital of approximately $18.1 million, including cash and cash equivalents of approximately $5.3 million, compared to working capital of approximately $13.3 million, including cash and cash equivalents of approximately $778,000, as of January 31, 2023. The Company does not have a credit facility in place and depends on cash on hand and cash flows from operations to satisfy its liquidity needs. However, the Company believes it will have adequate liquidity to meet its future operating requirements through a combination of cash on hand, cash expected to be generated from operations, disciplined working capital management, potential financing secured by company owned real property, and potentially securing a credit facility or some other form of financing.

Revenue Recognition of Marine Product Sales—Revenues and cost of sales from the sale of marine products are recognized upon acceptance of terms and completion of our performance obligations, which is typically when delivery has occurred, or in the case of bill-and-hold arrangements, when control has been transferred.

Revenue Recognition of Long-term Projects—From time to time the Company enters into contracts whereby certain marine equipment is assembled or manufactured and sold, primarily to governmental entities. Performance under these contracts generally occurs over a period of three to twelve months. Revenue and costs related to these contracts are recognized “over time”, as each separately identified performance obligation is satisfied.

Revenue Recognition of Repair Services and Equipment Upgrades—Revenue and cost of sales from the provision of repair services and equipment upgrades are recognized “over time” pursuant to the practical expedient under which revenue is recognized when invoiced.

Revenue Recognition of Service Agreements—In some cases the Company provides on-going support services pursuant to contracts that generally have a term of 12 months. The Company recognizes revenue from these contracts ratably over the term of the contract. The Company may also provide support services on a time and material basis. Revenue from these arrangements is recognized as the services are provided. For certain new systems, the Company provides support services for up to 12 months at no additional charge. Any amounts attributable to these support obligations are immaterial. Revenues from service contracts for fiscal 2024 and 2023 were not material and as a result are not presented separately in the financial statements.

Allowance for Credit Losses—Trade receivables are uncollateralized customer obligations due under normal trade terms. The carrying amount of trade receivables and contracts receivable is reduced by a valuation allowance that reflects management’s estimate of the amounts that will not be collected, based on the age of the receivable, payment history of the customer, general industry conditions, general financial condition of the customer and any financial or operational leverage the Company may have in a particular situation. Amounts are written-off when collection is deemed unlikely. Past due amounts are determined based on contractual terms. The Company generally does not charge interest on past due accounts.

Cash and Cash Equivalents—The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents.

Inventories—Inventories are stated at the lower of cost or realizable value. The Company determines cost on the basis of Average or Standard Cost. An allowance for obsolescence is maintained to reduce the carrying value of any inventory items that may become obsolete. Inventories are periodically monitored to ensure that the allowance for obsolescence covers any obsolete items.

Property and Equipment—Property and equipment is carried at cost, net of accumulated depreciation. Depreciation is computed on the straight-line method over the related estimated useful lives. The estimated useful lives of equipment range from three to seven years. Buildings are depreciated over 30 years and property improvements are amortized over 10 years or the shorter of their useful life. Leasehold improvements are amortized over the shorter of the estimated useful life or the life of the respective leases. No salvage value is assigned to property and equipment. Significant improvements are capitalized while maintenance and repairs are charged to expense as incurred.

Intangible Assets—Intangible assets are carried at cost, net of accumulated amortization. Amortization is computed on the straight-line method (for customer relationships, the straight-line method is not materially different from other methods that estimate run off of the underlying customer base) over the estimated life of the asset. Proprietary rights, developed technology and amortizable tradenames are amortized over a 10 to 15-year period. Customer relationships are amortized over an eight-year period. Patents are amortized over an eight to ten-year period.

Impairment—The Company reviews its long-lived assets, including its amortizable intangible and non-amortizing assets, for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. In reviewing for impairment, the carrying value of such assets is compared to the estimated undiscounted future cash flows expected from the use of the assets and their eventual disposition. If such cash flows are not sufficient to support the asset’s recorded value, an impairment charge is recognized to reduce the carrying value of the long-lived asset to its estimated fair value. The determination of future cash flows as well as the estimated fair value of long-lived assets involves significant estimates on the part of management. The Company performs an impairment test on indefinite lived assets on an annual basis. The Company performs a qualitative review to determine if it is more likely than not that the fair value of our indefinite lived assets is greater than their carrying value. If the Company is unable to conclude qualitatively that it is more likely than not that an indefinite lived asset’s fair value exceeds its carrying value, then the Company performs a quantitative assessment of fair value of the indefinite lived asset. The quantitative reviews involve significant estimates on the part of management.

Product Warranties—Seamap provides its customers warranties against defects in materials and workmanship generally for a period of three months after delivery of the product. For fiscal 2024 and 2023, warranty expense was not material.

Income Taxes—The Company accounts for income taxes under the liability method, whereby the Company recognizes deferred tax assets and liabilities which represent differences between the financial and income tax reporting basis of its assets and liabilities. Deferred tax assets and liabilities are determined based on temporary differences between income and expenses reported for financial reporting and tax reporting. The Company has assessed, using all available positive and negative evidence, the likelihood that the deferred tax assets will be recovered from future taxable income.

The weight given to the potential effect of positive and negative evidence is commensurate with the extent to which it can be objectively verified. The preponderance of negative or positive evidence supports a conclusion regarding the need for a valuation allowance for some portion, or all, of the deferred tax asset. The more significant types of evidence considered include the following:

•

projected taxable income in future years;

•

our history of taxable income within a particular jurisdiction;

•

any history of deferred tax assets expiring prior to realization;

•

whether the carry forward period is so brief that it would limit realization of tax benefits;

•

other limitations on the utilization of tax benefits;

•

future sales and operating cost projections that will produce more than enough taxable income to realize the deferred tax asset based on existing sales prices and cost structures;

•

our earnings history exclusive of the loss that created the future deductible amount coupled with evidence indicating that the loss is an aberration rather than a continuing condition; and

•

tax planning strategies that will create additional taxable income.

Use of Estimates—The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company’s management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, the allowance for credit losses, inventory obsolescence, lease liabilities, valuation allowance on deferred tax assets, the evaluation of uncertain tax positions, estimated depreciable lives of fixed assets and intangible assets, impairment of fixed assets and intangible assets, valuation of assets acquired and liabilities assumed in business combinations and the valuation of stock options. Future events and their effects cannot be perceived with certainty. Accordingly, these accounting estimates require the exercise of judgment. The accounting estimates used in the preparation of the consolidated financial statements will change as new events occur, as more experience is acquired, as additional information is obtained and as the Company’s operating environment changes. Actual results could differ from these estimates.

Substantial judgment is necessary in the determination of the appropriate levels for the Company’s allowance for credit losses because of the extended payment terms the Company offers to its customers on occasion and the limited financial wherewithal of certain of these customers. As a result, the Company’s allowance for credit losses could change in the future, and such change could be material to the financial statements taken as a whole. The Company must also make judgments with respect to quantitative analysis prepared in conjunction with impairment analysis related to intangible assets.

Fair Value of Financial Instruments—The Company’s financial instruments consist of accounts and contracts receivable and accounts payable.

The Financial Accounting Standards Board (“FASB”) has issued guidance on the definition of fair value, the framework for using fair value to measure assets hierarchy, which prioritizes the inputs used to measure fair value. These tiers include:

•

Level 1: Defined as observable inputs such as quoted prices in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.

•

Level 2: Defined as pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors and current and contractual prices for the underlying instruments, as well as other relevant economic measures.

•

Level 3: Defined as pricing inputs that are unobservable form objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.

The Company measures the fair values of intangibles and other long-lived assets on a non-recurring basis if required by impairment tests applicable to these assets. Based on the results of our qualitative reviews, no quantitative tests were applicable during fiscal years 2024 and 2023.

Foreign Currency Translation—All balance sheet accounts of the Canadian subsidiary for fiscal 2024 and 2023 have been translated at the current exchange rate as of the end of the accounting period. Statements of operations items have been translated at average currency exchange rates. The resulting translation adjustment is recorded as a separate component of comprehensive income within stockholders’ equity.

Leases—The Company determines if an arrangement is a lease at inception. Operating leases are recorded as right-of-use assets and operating lease liabilities. The Company has not entered into any financing leases.

Operating lease right-of-use assets represent a right to use an underlying asset for the lease term and operating lease right-of-use liabilities represent an obligation to make lease payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term and use an implicit rate when readily available. Since most of the Company’s leases do not provide an implicit rate the Company utilizes the incremental borrowing rate to determine the present value of lease payments. The rate will take into consideration the underlying asset’s economic environment, including the length of the lease term and currency that the lease is payable in. Lease expense for operating leases is recognized on a straight-line basis over the lease term.

Stock-Based Compensation—Stock-based compensation expense is recorded based on the grant date fair value of share-based awards. Restricted stock awards are valued at the closing price on the date of grant. Determining the grant date fair value for options requires management to make estimates regarding the variables used in the calculation of the grant date fair value. Those variables are the future volatility of our Common Stock price, the length of time an optionee will hold their options until exercising them (the “expected term”), and the number of options that will be forfeited before they are exercised (the “forfeiture rate”). We utilize various mathematical models in calculating the variables. Share-based compensation expense could be different if we used different models to calculate the variables. The fair value of stock-based compensation awards is amortized over the requisite service period of the award, which is the vesting period of the related awards.

Earnings Per Share—Net income (loss) per basic common share is computed using the weighted average number of common shares outstanding during the period. Net income (loss) per diluted common share is computed using the weighted average number of common shares and potential common shares outstanding during the period. Potential common shares result from the assumed exercise of outstanding Common Stock options having a dilutive effect using the treasury stock method, from unvested shares of restricted stock using the treasury stock method and from outstanding Common Stock warrants. For fiscal 2024 and 2023, the following table sets forth the number of potentially dilutive shares that may be issued pursuant to options, restricted stock and warrants outstanding used in the per share calculations.

	*Year Ended*
	*January 31,*
	*2024*		*2023*
	(in thousands)
Stock options		—		—
Restricted stock		—		—
Total dilutive shares		—		—

For fiscal 2024 and 2023, respectively, potentially dilutive common shares, were immaterial and did not change the calculation of diluted loss per share for those periods.

Note 8 - Leases

12 Months Ended

Jan. 31, 2024

Lessee, Operating Leases [Text Block]

8. Leases

The Company has certain non-cancelable operating lease agreements for office, production and warehouse space in Texas, Singapore, Malaysia and United Kingdom. Our lease obligation in Canada was terminated as of March 31, 2022 and our lease obligation in Hungary was terminated as of October 31, 2022.

Lease expense for the twelve months ended January 31, 2024 and 2023 was approximately $831,000 and $858,000, respectively, and was recorded as a component of operating income (loss). Included in these costs was short-term lease expense of approximately $8,000 and $6,000 for the twelve months ended January 31, 2024 and 2023, respectively.

Supplemental balance sheet information related to leases as of January 31, 2024 and 2023 was as follows (in thousands):

	*As of January 31,*
Lease	*2024*		*2023*
Assets
Operating lease right-of-use assets	$	1,324	$	1,749

Liabilities
Operating lease liabilities	$	1,324	$	1,749

Classification of lease liabilities
Current liabilities	$	751	$	903
Non-current liabilities		573		846
Total Operating lease liabilities	$	1,324	$	1,749

Lease-term and discount rate details as of January 31, 2024 and 2023 were as follows:

	*As of January 31,*
Lease term and discount rate	*2024*			*2023*
Weighted average remaining lease term (years)
Operating leases		1.40			1.98

Weighted average discount rate:
Operating leases		13	%		13	%

Supplemental cash flow information related to leases on January 31, 2024 and 2023 was as follows (in thousands):

	*As of January 31,*
Lease	*2024*			*2023*
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(831	)	$	(858	)

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	409		$	819

Maturities of lease liabilities on January 31, 2024 and 2023 were as follows (in thousands):

	*As of January 31,*
	*2024*			*2023*
2025	$	753		$	903
2026		343			574
2027		235			274
2028		232			188
2029		34			188
Thereafter		—			16
Total payments under lease agreements	$	1,597		$	2,143

Less: imputed interest		(273	)		(394	)
Total lease liabilities	$	1,324		$	1,749

Note 15 - Commitments and Contingencies

12 Months Ended

Jan. 31, 2024

Commitments and Contingencies Disclosure [Text Block]

15. Commitments and Contingencies

Purchase Obligations—On January 31, 2024, the Company had approximately $11.7 million in purchase orders outstanding.

Note 7 - Property and Equipment - Location of Property and Equipment (Details) - USD ($) $ in Thousands	Jan. 31, 2024	Jan. 31, 2023
Net book value of property and equipment	$ 818	$ 953
UNITED STATES
Net book value of property and equipment	199	174
Europe [Member]
Net book value of property and equipment	60	44
SINGAPORE
Net book value of property and equipment	147	154
MALAYSIA
Net book value of property and equipment	$ 412	$ 581

Note 13 - Related Party Transaction (Details Textual) - USD ($)	3 Months Ended
	Oct. 31, 2023	Feb. 02, 2023
Ladenburg Thalmann and Co. Inc. [Member] \| Advisory Services Related to Sale of Klein [Member]
Related Party Transaction, Amounts of Transaction	$ 405,000
The Loan [Member]
Debt Instrument, Fee Amount		$ 75,000

Note 18 - Concentrations (Details Textual) $ in Millions	12 Months Ended
Note 18 - Concentrations (Details Textual) $ in Millions	Jan. 31, 2024 USD ($)	Jan. 31, 2023
Deposits, Foreign	$ 4.9
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Number of Major Customers	4	2
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Two Customers [Member]
Concentration Risk, Percentage	10.00%	10.00%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Two Customers [Member]
Concentration Risk, Percentage	10.00%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Largest Customer [Member]
Concentration Risk, Percentage	21.00%	17.00%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Five Largest Customers [Member]
Number of Major Customers	5
Concentration Risk, Percentage	67.00%	47.00%

Note 4 - Revenue From Contracts With Customers

12 Months Ended

Jan. 31, 2024

Revenue from Contract with Customer [Text Block]

4. Revenue from Contracts with Customers

The following table presents revenue from contracts with customers disaggregated by timing of revenue recognition:

	*Twelve Months Ended January 31,*
	*2024*		*2023*
	(in thousands)
Total revenue recognized at a point in time	$	35,556	$	22,544
Total revenue recognized over time		954		2,468
Total revenue from contracts with customers	$	36,510	$	25,012

The revenue from products manufactured and sold by our Seamap business, is generally recognized at a point in time, or when the customer takes possession of the product, based on the terms and conditions stipulated in our contracts with customers. However, from time to time our Seamap business provides repair and maintenance services, or performs upgrades, on customer owned equipment in which case revenue is recognized over time. In addition, our Seamap business provides annual Software Maintenance Agreements (“SMA”) to customers who have an active license for software embedded in Seamap products. The revenue from SMA is recognized over time, with the total value of the SMA amortized in equal monthly amounts over the life of the contract.

The following table presents revenue from contracts with customers disaggregated by geography, based on shipping location of our customers:

	*Twelve Months Ended January 31,*
	*2024*		*2023*
Revenue from contracts with customers:	*(in thousands)*
United States	$	1,250	$	1,986
Europe		20,248		11,836
Asia-Pacific		12,399		10,755
Other		2,613		435
Total revenue from contracts with customers	$	36,510	$	25,012

As of January 31, 2024 and 2023 contract assets and liabilities consisted of the following:

	*January 31, 2024*		*January 31, 2023*
Contract Assets:	*(in thousands)*
Unbilled revenue-current	$	26	$	2
Total unbilled revenue	$	26	$	2
Contract Liabilities:
Deferred revenue & customer deposits - current	$	3,649	$	571
Total deferred revenue & customer deposits	$	3,649	$	571

Considering the products manufactured and sold by our Seamap business and the Company’s standard contract terms and conditions, we expect our contract assets and liabilities to turn over, on average, within a three to six-month period.

With respect to the disclosures above, sales and transaction-based taxes are excluded from revenue, and we do not disclose the value of unsatisfied performance obligations for contracts with an original expected duration of one year or less. Also, we expense costs incurred to obtain contracts because the amortization period would be one year or less. These costs are recorded in selling, general and administrative expenses.

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/606/tableOfContent

Note 1 - Organization and Summary of Significant Accounting Policies - Earnings Per Share (Details) - shares shares in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Total dilutive shares (in shares)	0	0
Share-Based Payment Arrangement, Option [Member]
Stock options (in shares)	0	0
Restricted Stock [Member]
Stock options (in shares)	0	0

Note 8 - Leases (Details Textual) - USD ($)	12 Months Ended
Note 8 - Leases (Details Textual) - USD ($)	Jan. 31, 2024	Jan. 31, 2023
Lease, Cost	$ 831,000	$ 858,000
Short-Term Lease, Cost	$ 8,000	$ 6,000

Note 14 - Income Taxes (Details Textual) - USD ($)	Jan. 31, 2024	Oct. 31, 2023	Jan. 31, 2023
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Foreign Subsidiaries	$ 0
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-Based Compensation Cost	766,000		$ 825,000
Deferred Tax Assets, Valuation Allowance	31,177,000		26,247,000
Tax Credit Carryforward, Amount	944,000
Unrecognized Tax Benefits, Ending Balance	$ 0	$ 0	$ 0

Note 10 - Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Jan. 31, 2024

Other Current Liabilities [Table Text Block]

	*As of January 31,*
	*2024*		*2023*
Wages and benefits		686		621
Customer deposits		3,447		215
Accrued inventory		621		69
Other		832		572
Accrued Expenses and Other Liabilities	$	5,586	$	1,477

Note 2 - Sale of a Subsidiary and Discontinued Operations - Held for Sale and Discontinued Operations (Details) - USD ($)	12 Months Ended
	Jan. 31, 2024	Dec. 31, 2023	Jan. 31, 2023
Accounts receivable, net	$ 0		$ 746,000
Inventories, net	0		4,292,000
Prepaid expenses and other current assets	0		745,000
Total current assets of discontinued operations	0		5,783,000
Property, plant and equipment, net	0		2,992,000
Intangible and other assets, net	0		1,297,000
Total assets of discontinued operations	0		10,072,000
Accounts payable	0		1,607,000
Deferred revenue	0		20,000
Accrued expenses and other current liabilities	0		769,000
Income taxes payable	0		24,000
Total current liabilities of discontinued operations	0		2,420,000
Revenue from discontinued operations	3,315,000		10,079,000
Cost of discontinued operations	1,979,000		7,145,000
Selling, general and administrative	2,022,000		5,185,000
Depreciation and amortization	338,000		543,000
Total operating expenses	2,360,000		5,728,000
Operating loss	(1,024,000)		(2,794,000)
Other income, including $2.3 million gain on sale of Klein	2,415,000		81,000
Income (loss) before income taxes from discontinued operations	1,391,000		(2,713,000)
Provision for income taxes from discontinued operations	(17,000)		(26,000)
Net income (loss) from discontinued operations	1,374,000		(2,739,000)
Depreciation and amortization	338,000		543,000
Gain (Loss) on Disposition of Property Plant Equipment	0	$ 939,000	939,000
Gain (Loss) on Disposition of Business	2,343,000		0
Non-cash cumulative translation loss for discontinued operations	$ 0		$ 1,626,000

Significant Accounting Policies (Policies)

12 Months Ended

Jan. 31, 2024

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Revenue from Contract with Customer [Policy Text Block]

Credit Loss, Financial Instrument [Policy Text Block]

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents—The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents.

Inventory, Policy [Policy Text Block]

Property, Plant and Equipment, Policy [Policy Text Block]

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Standard Product Warranty, Policy [Policy Text Block]

Income Tax, Policy [Policy Text Block]

•

projected taxable income in future years;

•

our history of taxable income within a particular jurisdiction;

•

any history of deferred tax assets expiring prior to realization;

•

whether the carry forward period is so brief that it would limit realization of tax benefits;

•

other limitations on the utilization of tax benefits;

•

future sales and operating cost projections that will produce more than enough taxable income to realize the deferred tax asset based on existing sales prices and cost structures;

•

our earnings history exclusive of the loss that created the future deductible amount coupled with evidence indicating that the loss is an aberration rather than a continuing condition; and

•

tax planning strategies that will create additional taxable income.

Use of Estimates, Policy [Policy Text Block]

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Value of Financial Instruments—The Company’s financial instruments consist of accounts and contracts receivable and accounts payable.

•

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Lessee, Leases [Policy Text Block]

Share-Based Payment Arrangement [Policy Text Block]

Earnings Per Share, Policy [Policy Text Block]

	*Year Ended*
	*January 31,*
	*2024*		*2023*
	(in thousands)
Stock options		—		—
Restricted stock		—		—
Total dilutive shares		—		—

For fiscal 2024 and 2023, respectively, potentially dilutive common shares, were immaterial and did not change the calculation of diluted loss per share for those periods.

Note 16 - Stock Option Plans

12 Months Ended

Jan. 31, 2024

Share-Based Payment Arrangement [Text Block]

16. Stock Option Plans

At January 31, 2024, the Company had stock-based compensation plans as described in more detail below. The total compensation expense related to stock-based awards granted under these plans during fiscal 2024 and 2023 was approximately $261,000 and $654,000, respectively. The Company recognizes stock-based compensation costs net of a forfeiture rate for only those awards expected to vest over the requisite service period of the award. The Company estimates the forfeiture rate based on its historical experience regarding employee terminations and forfeitures.

The fair value of each option award is estimated as of the date of grant using a Black-Scholes-Merton option pricing formula. Expected volatility is based on historical volatility of the Company’s stock over a preceding period commensurate with the expected term of the option. The expected term is based upon historical exercise patterns. The risk-free rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant. Expected dividend yield was not considered in the option pricing formula since the Company does not pay dividends and has not paid any dividends since its incorporation. There were no options granted during fiscal 2024. The weighted average grant-date fair value of options granted during fiscal 2023 was $5.01. The assumptions for the periods indicated are noted in the following table.

Weighted average Black-Scholes-Merton fair value assumptions

	*Year Ended January 31,*
	*2023*
Risk free interest rate		2.69% - 3.03%
Expected life (in years)		5.50 - 6.50
Expected volatility		68% -70%
Expected dividend yield		0.00	%

Cash flows resulting from tax benefits attributable to tax deductions in excess of the compensation expense recognized for those options (excess tax benefits) are classified as financing out-flows and operating in-flows. The Company had no excess tax benefits during fiscal 2024 and 2023.

The Company has share-based awards outstanding under the MIND Technology, Inc. Stock Awards Plan (“the Plan”). Stock options granted and outstanding under the Plan generally vest evenly over three years and have a 10-year contractual term. The exercise price of a stock option generally is equal to the fair market value of the Company’s Common Stock on the option grant date. As of January 31, 2024, there were approximately 68,000 shares available for grant under the Plan. The Plan provides for awards of nonqualified stock options, incentive stock options, restricted stock awards, restricted stock units and phantom stock. New shares are issued upon vesting for restricted stock and upon exercise for options.

Stock Based Compensation Activity

The following table presents a summary of the Company’s stock option activity for the fiscal year ended January 31, 2024:

						*Weighted*
						*Average*
				*Weighted*		*Remaining*		*Aggregate*
	*Number of*			*Average*		*Contractual*		*Intrinsic*
	*Shares*			*Exercise*		*Term*		*Value*
	*(in thousands)*			*Price*		*(in years)*		*(in thousands)*
Outstanding, January 31, 2023		410		$	28.41		5.91	$	—
Granted		—			—
Exercised		—			—
Forfeited		(35	)		39.67
Expired		(16	)		13.23
Outstanding, January 31, 2024		359		$	27.98		5.07	$	—
Exercisable at January 31, 2024		284		$	32.35		4.25	$	—
Nonvested at January 31, 2024		75		$	11.32		8.21	$	—

The aggregate intrinsic value in the table above represents the total pre-tax intrinsic value (the difference between the Company’s closing stock price on the last trading day of the fourth quarter of fiscal 2024 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on January 31, 2024. This amount changes based upon the market value of the Company’s Common Stock. No options were exercised during fiscal 2024 and 2023. The fair value of options that vested during the fiscal years ended January 31, 2024 and 2023 was approximately $517,000 and $1.4 million, respectively. For fiscal 2024 and fiscal 2023 approximately 75,000 and 110,000 options vested, respectively.

As of January 31, 2024, there was approximately $243,000 of total unrecognized compensation expense related to unvested stock options granted under the Company’s share-based compensation plans. That expense is expected to be recognized over a weighted average period of 1.0 years.

Restricted stock as of January 31, 2024, and changes during fiscal 2024 were as follows:

	*Year Ended January 31, 2024*
	*Number of*			*Weighted Average*
	*Shares*			*Grant Date Fair*
	*(in thousands)*			*Value*
Unvested, beginning of period		1		$	10.00
Granted		—			—
Vested		(1	)		10.00
Canceled		—			—
Unvested, end of period		—		$	—

As of January 31, 2024, there was no unrecognized stock-based compensation expense related to unvested restricted stock awards.

Note 13 - Related Party Transaction

12 Months Ended

Jan. 31, 2024

13. Related Party Transaction

Ladenburg Thalmann & Co. Inc. (“Ladenburg”) provided advisor and arrangement services for the Loan (See Note 11 - "Notes Payable" for additional details) and received $75,000 in fees for such services. Additionally, Ladenburg provided advisory services related to the Sale of Klein and received fees of $405,000 for such services. The Co-Chief Executive Officer and Co-President of Ladenburg is the Non-Executive Chairman of our Board. Our Non-Executive Chairman of the Board received no portion of the above-mentioned compensation.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Note 10 - Accrued Expenses and Other Current Liabilities - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jan. 31, 2024	Jan. 31, 2023
Wages and benefits	$ 686	$ 621
Customer deposits	3,447	215
Accrued inventory	621	69
Other	832	572
Accrued Expenses and Other Liabilities	$ 5,586	$ 1,477

Note 5 - Supplemental Statements of Cash Flows Information

12 Months Ended

Jan. 31, 2024

Cash Flow, Supplemental Disclosures [Text Block]

5. Supplemental Statements of Cash Flows Information

Supplemental disclosures of cash flows information for fiscal 2024 and 2023 were as follows (in thousands):

	*Year Ended January 31,*
	*2024*		*2023*
Interest paid	$	634	$	4
Income taxes paid, net		847		371

Note 16 - Stock Option Plans - Fair Value Assumptions (Details)	12 Months Ended
	Jan. 31, 2024
Risk free interest rate	2.69%
Risk free interest rate	3.03%
Expected dividend yield	0.00%
Minimum [Member]
Expected life (in years) (Year)	5 years 6 months
Maximum [Member]
Expected life (in years) (Year)	6 years 6 months

Note 14 - Income Taxes - Income Taxes Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Domestic	$ (8,075)	$ (9,108)
Foreign	8,313	3,714
Income (loss) from continuing operations before income taxes	238	(5,394)
Domestic	0	19
Foreign	1,489	743
Total	1,489	762
Domestic	0	0
Foreign	(151)	(63)
Total	(151)	(63)
Income Tax Expense (Benefit)	$ 1,338	$ 699

Note 14 - Income Taxes - Deferred Taxes (Details) - USD ($)	Jan. 31, 2024	Oct. 31, 2023	Jan. 31, 2023
Net operating losses	$ 26,895,000		$ 22,425,000
Tax credit carry forwards	944,000		165,000
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-Based Compensation Cost	766,000		825,000
Allowance for credit losses	107,000		141,000
Inventory	594,000		1,262,000
Accruals not yet deductible for tax purposes	130,000		250,000
Fixed assets	80,000		236,000
Intangible assets	523,000		416,000
Disallowed interest expense	227,000		0
Other	1,033,000		527,000
Gross deferred tax assets	31,299,000		26,247,000
Valuation allowance	(31,177,000)		(26,247,000)
Deferred tax assets	122,000		0
Other	0		29,000
Deferred tax liabilities	0		29,000
Deferred tax liabilities	0		(29,000)
Unrecognized tax benefits	0	$ 0	0
Total deferred tax liabilities, net	0		29,000
Total deferred tax liabilities, net	$ 0		$ (29,000)

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Jan. 31, 2024

Valuation Allowances and Reserves [Table Text Block]

Col. A	*Col. B*		*Col. C(1)*		*Col. C(2)*			*Col. D*				*Col. E*
	*Balance at*		*Charged to*		*Charged*
	*Beginning*		*Costs and*		*to Other*			*Deductions*				*Balance at End*
Description	*of Period*		*Expenses*		*Accounts*			*Describe*				*of Period*
Allowance for credit losses
January 31, 2024	$	332		—		—	(a)		—		(b)	$	332
January 31, 2023	$	332		—		—	(a)		—		(b)	$	332
Allowance for obsolete inventory
January 31, 2024	$	1,215		341		—	(a)		(25	)	(c)	$	1,531
January 31, 2023	$	2,070		268		—	(a)		(1,123	)	(c)	$	1,215

Note 5 - Supplemental Statements of Cash Flows Information (Tables)

12 Months Ended

Jan. 31, 2024

Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]

	*Year Ended January 31,*
	*2024*		*2023*
Interest paid	$	634	$	4
Income taxes paid, net		847		371

Note 17 - Segment Reporting (Details Textual)	12 Months Ended
Note 17 - Segment Reporting (Details Textual)	Jan. 31, 2024
Number of Operating Segments	2

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Jan. 31, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item *9B.* *Other Information* None.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 3 - New Accounting Pronouncements

12 Months Ended

Jan. 31, 2024

Accounting Standards Update and Change in Accounting Principle [Text Block]

3. New Accounting Pronouncements

In June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, Financial Instruments-Credit Losses (Topic 326), which changes the existing incurred loss impairment model for financial assets held at amortized cost. The new model uses a forward-looking expected loss method to calculate credit loss estimates. ASU 2016-13 and its amendments are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, though early adoption was permitted. The Company adopted the requirements of ASU 2016-13 as of February 1, 2023, on a modified retrospective basis. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, to enhance the disclosures public entities provide regarding significant segment expenses so that investors can better understand an entity’s overall performance and assess potential future cash flows. ASU 2023-07 will become effective February 1, 2024. The Company is currently evaluating the new guidance to determine the impact it will have on the disclosures to its consolidated financial statements.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 seeks to improve transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the rate reconciliation and income taxes paid disclosures. The updated guidance is effective for the Company on February 1, 2025. The Company is currently evaluating the new guidance to determine the impact it will have on the disclosures to its consolidated financial statements.

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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Consolidated Statements of Changes in Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common and Preferred [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balances (in shares) at Jan. 31, 2022	1,597	1,683
Balances at Jan. 31, 2022	$ 16	$ 37,779	$ 129,067	$ (16,862)	$ (117,856)	$ (1,881)	$ 30,263
Net income (loss)	0		0	0	(8,832)	0	(8,832)
Foreign currency translation	$ 0	$ 0	0	0	0	1,915	1,915
Restricted stock issued (in shares)	2	0
Restricted stock issued	$ 0	$ 0	0	0	0	0	0
Restricted stock forfeited for taxes	0	0	0	(1)	0	0	(1)
Preferred stock dividends	0	0	0	0	(947)	0	(947)
Stock-based compensation	$ 0	$ 0	654	0	0	0	654
Balances (in shares) at Jan. 31, 2023	1,599	1,683
Balances at Jan. 31, 2023	$ 16	$ 37,779	129,721	(16,863)	(127,635)	34	23,052
Net income (loss)	0	0	0	0	274	0	274
Preferred stock dividends	0	0	0	0	(946)	0	(946)
Stock-based compensation	$ 0	$ 0	261	0	0	0	261
Retirement of treasury stock (in shares)	(193)	0
Retirement of treasury stock	$ (2)	$ 0		16,863		0	0
Retirement of treasury stock			(16,861)		0
Balances (in shares) at Jan. 31, 2024	1,406	1,683
Balances at Jan. 31, 2024	$ 14	$ 37,779	$ 113,121	$ 0	$ (128,307)	$ 34	$ 22,641

Note 18 - Concentrations

12 Months Ended

Jan. 31, 2024

Concentration Risk Disclosure [Text Block]

18. Concentrations

Credit Risk— As of January 31, 2024, we had four customers that individually exceeded 10% of consolidated accounts receivable. During fiscal 2023, we had two customers that individually exceeded 10% of consolidated accounts receivable.

Revenue Risk— In fiscal 2024 and 2023, our single largest customer accounted for approximately 21% and 17%, respectively, of our consolidated revenues, with these revenues being generated from the Seamap Marine Products segment. Together, our five largest customers accounted for approximately 67% and 47% of our consolidated revenues in fiscal 2024 and fiscal 2023, respectively.

The Company maintains deposits and certificates of deposit with banks which may exceed the Federal Deposit Insurance Corporation (“FDIC”) insured limit and money market accounts which are not FDIC insured. In addition, deposits aggregating approximately $4.9 million at January 31, 2024 are held in foreign banks. Management believes the risk of loss in connection with these accounts is minimal.

Supplier Concentration—The Company has satisfactory relationships with its suppliers. However, should those relationships deteriorate, the Company may have difficulty in obtaining new technology requested by its customers and maintaining the existing equipment in accordance with manufacturers’ specifications.

Note 19 - Sales and Major Customers

12 Months Ended

Jan. 31, 2024

Revenue from Contract with Customer [Text Block]

4. Revenue from Contracts with Customers

The following table presents revenue from contracts with customers disaggregated by timing of revenue recognition:

	*Twelve Months Ended January 31,*
	*2024*		*2023*
	(in thousands)
Total revenue recognized at a point in time	$	35,556	$	22,544
Total revenue recognized over time		954		2,468
Total revenue from contracts with customers	$	36,510	$	25,012

The following table presents revenue from contracts with customers disaggregated by geography, based on shipping location of our customers:

	*Twelve Months Ended January 31,*
	*2024*		*2023*
Revenue from contracts with customers:	*(in thousands)*
United States	$	1,250	$	1,986
Europe		20,248		11,836
Asia-Pacific		12,399		10,755
Other		2,613		435
Total revenue from contracts with customers	$	36,510	$	25,012

As of January 31, 2024 and 2023 contract assets and liabilities consisted of the following:

	*January 31, 2024*		*January 31, 2023*
Contract Assets:	*(in thousands)*
Unbilled revenue-current	$	26	$	2
Total unbilled revenue	$	26	$	2
Contract Liabilities:
Deferred revenue & customer deposits - current	$	3,649	$	571
Total deferred revenue & customer deposits	$	3,649	$	571

Non-US [Member]

Revenue from Contract with Customer [Text Block]

19. Sales and Major Customers

A summary of the Company’s revenues, from continuing operations, from customers by geographic region, outside the U.S., is as follows (in thousands):

	*Year Ended January 31,*
	*2024*		*2023*
Europe	$	20,248	$	11,836
Asia/South Pacific		12,399		10,755
Other		2,613		435
Total	$	35,260	$	23,026

During the fiscal year ended January 31, 2024, Three Seamap Marine Products customers individually exceeded 10% of total revenue. During the fiscal year ended January 31, 2023, Two Seamap Marine Products customers individually exceeded 10% of total revenue.

Note 8 - Leases (Tables)

12 Months Ended

Jan. 31, 2024

Assets and Liabilities, Lessee [Table Text Block]

	*As of January 31,*
Lease	*2024*		*2023*
Assets
Operating lease right-of-use assets	$	1,324	$	1,749

Liabilities
Operating lease liabilities	$	1,324	$	1,749

Classification of lease liabilities
Current liabilities	$	751	$	903
Non-current liabilities		573		846
Total Operating lease liabilities	$	1,324	$	1,749

Lease, Cost [Table Text Block]

	*As of January 31,*
Lease term and discount rate	*2024*			*2023*
Weighted average remaining lease term (years)
Operating leases		1.40			1.98

Weighted average discount rate:
Operating leases		13	%		13	%

	*As of January 31,*
Lease	*2024*			*2023*
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(831	)	$	(858	)

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	409		$	819

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

	*As of January 31,*
	*2024*			*2023*
2025	$	753		$	903
2026		343			574
2027		235			274
2028		232			188
2029		34			188
Thereafter		—			16
Total payments under lease agreements	$	1,597		$	2,143

Less: imputed interest		(273	)		(394	)
Total lease liabilities	$	1,324		$	1,749

Note 14 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2024

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

	*Year Ended January 31,*
	*2024*			*2023*
	(in thousands)
Income (loss) from continuing operations before income taxes is attributable to the following jurisdictions:
Domestic	$	(8,075	)	$	(9,108	)
Foreign		8,313			3,714
Total	$	238		$	(5,394	)
The components of income tax expense (benefit) for continuing operations were as follows:
Current:
Domestic	$	—		$	19
Foreign		1,489			743
		1,489			762
Deferred:
Domestic		—			—
Foreign		(151	)		(63	)
		(151	)		(63	)
Income tax (benefit) expense	$	1,338		$	699

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

	*Year Ended January 31,*
	*2024*			*2023*
	(in thousands)
Federal income tax at 21%	$	50		$	(1,133	)
Taxes created by return to provision adjustments to prior year temporary differences		146			—
Global intangible low tax income ("GILTI") inclusion		1,653			—
Permanent differences		90			329
Foreign effective tax rate differential		(218	)		(43	)
Valuation allowance on deferred tax assets		(528	)		1,400
Excess tax deficiency for share-based payments under ASU 2016-09		150			121
Other		(5	)		25
	$	1,338		$	699

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

	*As of January 31,*
	*2024*			*2023*
	(in thousands)
Deferred tax assets:
Net operating losses	$	26,895		$	22,425
Tax credit carry forwards		944			165
Stock option book expense		766			825
Allowance for credit losses		107			141
Inventory		594			1,262
Accruals not yet deductible for tax purposes		130			250
Fixed assets		80			236
Intangible assets		523			416
Disallowed interest expense		227			—
Other		1,033			527
Gross deferred tax assets		31,299			26,247
Valuation allowance		(31,177	)		(26,247	)
Deferred tax assets		122			—
Deferred tax liabilities:
Other		—			(29	)
Deferred tax liabilities		—			(29	)
Unrecognized tax benefits		—			—
Total deferred tax liabilities, net		—		$	(29	)

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Net income (loss)	$ 274	$ (8,832)
Change in cumulative translation adjustment for liquidation of entities held for sale	0	1,915
Comprehensive income (loss)	$ 274	$ (6,917)

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Note 2 - Sale of a Subsidiary and Discontinued Operations (Tables)

12 Months Ended

Jan. 31, 2024

Disposal Groups, Including Discontinued Operations [Table Text Block]

	*As of January 31,*
	*2024*		*2023*
Assets of discontinued operations:	*(in thousands)*
Accounts receivable, net	$	—	$	746
Inventories, net		—		4,292
Prepaid expenses and other current assets		—		745
Total current assets of discontinued operations		—		5,783
Property, plant and equipment, net		—		2,992
Intangible and other assets, net		—		1,297
Total assets of discontinued operations	$	—	$	10,072

	*As of January 31,*
	*2024*		*2023*
Current liabilities of discontinued operations:	*(in thousands)*
Accounts payable	$	—	$	1,607
Deferred revenue		—		20
Accrued expenses and other current liabilities		—		769
Income taxes payable		—		24
Total current liabilities of discontinued operations	$	—	$	2,420

	*Twelve Months Ended January 31,*
	*2024*			*2023*
Revenues:	*(in thousands)*
Revenue from discontinued operations	$	3,315		$	10,079
Cost of sales:
Cost of discontinued operations		1,979			7,145
Operating expenses:
Selling, general and administrative		2,022			5,185
Depreciation and amortization		338			543
Total operating expenses		2,360			5,728
Operating loss		(1,024	)		(2,794	)
Other income, including $2.3 million gain on sale of Klein		2,415			81
Income (loss) before income taxes from discontinued operations		1,391			(2,713	)
Provision for income taxes from discontinued operations		(17	)		(26	)
Net income (loss) from discontinued operations		1,374			(2,739	)

	*Twelve Months Ended January 31,*
	*2024*		*2023*
	(in thousands)
Depreciation and amortization	$	338	$	543
Gross profit from sale of other equipment	$	—	$	939
Gain on sale of Klein	$	2,343	$	—
Non-cash cumulative translation loss for discontinued operations	$	—	$	1,626

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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Note 9 - Intangible Assets

12 Months Ended

Jan. 31, 2024

Goodwill and Intangible Assets Disclosure [Text Block]

9. Intangible Assets

Intangible assets from continuing operations consisted of the following:

			January 31, 2024							January 31, 2023
	*Weighted*
	*Average*		*Gross*					*Net*		*Gross*					*Net*
	*Life at*		*Carrying*		*Accumulated*			*Carrying*		*Carrying*		*Accumulated*			*Carrying*
	*1/31/2024*		*Amount*		*Amortization*			*Amount*		*Amount*		*Amortization*			*Amount*
			(in thousands)							(in thousands)
Proprietary rights		4.8	$	7,473	$	(5,053	)		2,420	$	7,473	$	(4,612	)		2,861
Customer relationships		0.1		4,884		(4,852	)		32		4,884		(4,754	)		130
Patents		1.3		2,540		(2,190	)		350		2,540		(2,027	)		513
Trade name		2.3		134		(108	)		26		134		(97	)		37
Other		0.3		426		(366	)		60		375		(283	)		92
Amortizable intangible assets			$	15,457	$	(12,569	)	$	2,888	$	15,406	$	(11,773	)	$	3,633

The Company did not record impairment of intangible assets during fiscal years 2024 and 2023.

Aggregate amortization expense was approximately $795,000 and $873,000 for fiscal 2024 and fiscal 2023, respectively. As of January 31, 2024, future estimated amortization expense related to amortizable intangible assets is estimated to be (in thousands):

For fiscal year ending January 31:
2025	$	614
2026		520
2027		381
2028		315
2029		213
Thereafter		845
Total	$	2,888

Note 9 - Intangible Assets - Schedule of Goodwill and Other Intangible Assets (Details) - USD ($)	Jan. 31, 2024	Jan. 31, 2023
Amortizable intangible assets, gross carrying amount	$ 15,457,000	$ 15,406,000
Amortizable intangible assets, accumulated amortization	(12,569,000)	(11,773,000)
Amortizable intangible assets, net carrying amount	(2,888,000)	(3,633,000)
Intangible assets, net	2,888,000	3,633,000
Proprietary Rights [Member]
Amortizable intangible assets, gross carrying amount	7,473,000	7,473,000
Amortizable intangible assets, accumulated amortization	(5,053,000)	(4,612,000)
Amortizable intangible assets, net carrying amount	(2,420)	(2,861,000)
Intangible assets, net	$ 2,420	2,861,000
Proprietary Rights [Member] \| Weighted Average [Member]
Weighted average life (Year)	4 years 9 months 18 days
Customer Relationships [Member]
Weighted average life (Year)	8 years
Amortizable intangible assets, gross carrying amount	$ 4,884,000	4,884,000
Amortizable intangible assets, accumulated amortization	(4,852,000)	(4,754,000)
Amortizable intangible assets, net carrying amount	(32)	(130,000)
Intangible assets, net	$ 32	130,000
Customer Relationships [Member] \| Weighted Average [Member]
Weighted average life (Year)	1 month 6 days
Patents [Member]
Amortizable intangible assets, gross carrying amount	$ 2,540,000	2,540,000
Amortizable intangible assets, accumulated amortization	(2,190,000)	(2,027,000)
Amortizable intangible assets, net carrying amount	(350)	(513,000)
Intangible assets, net	$ 350	513,000
Patents [Member] \| Weighted Average [Member]
Weighted average life (Year)	1 year 3 months 18 days
Trade Names [Member]
Amortizable intangible assets, gross carrying amount	$ 134,000	134,000
Amortizable intangible assets, accumulated amortization	(108,000)	(97,000)
Amortizable intangible assets, net carrying amount	(26,000)	(37,000)
Intangible assets, net	$ 26,000	37,000
Trade Names [Member] \| Weighted Average [Member]
Weighted average life (Year)	2 years 3 months 18 days
Other Intangible Assets [Member]
Amortizable intangible assets, gross carrying amount	$ 426,000	375,000
Amortizable intangible assets, accumulated amortization	(366,000)	(283,000)
Amortizable intangible assets, net carrying amount	(60)	(92,000)
Intangible assets, net	$ 60	$ 92,000
Other Intangible Assets [Member] \| Weighted Average [Member]
Weighted average life (Year)	3 months 18 days

Note 9 - Intangible Assets (Details Textual) - USD ($)	12 Months Ended
Note 9 - Intangible Assets (Details Textual) - USD ($)	Jan. 31, 2024	Jan. 31, 2023
Amortization of Intangible Assets	$ 795,000	$ 873,000

Note 16 - Stock Option Plans - Stock Option Activiy (Details) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Outstanding, number of shares (in shares)	410
Outstanding, weighted average exercise price (in dollars per share)	$ 28.41
Outstanding, weighted average remaining contractual term (Year)	5 years 25 days	5 years 10 months 28 days
Outstanding, intrinsic value	$ 0	$ 0
Granted, number of shares (in shares)	0
Granted, weighted average exercise price (in dollars per share)	$ 0
Exercised, number of shares (in shares)	0	0
Exercised, weighted average exercise price (in dollars per share)	$ 0
Forfeited, number of shares (in shares)	(35)
Forfeited, weighted average exercise price (in dollars per share)	$ 39.67
Expired, number of shares (in shares)	(16)
Expired, weighted average exercise price (in dollars per share)	$ 13.23
Outstanding, number of shares (in shares)	359	410
Outstanding, weighted average exercise price (in dollars per share)	$ 27.98	$ 28.41
Exercisable, number of shares (in shares)	284
Exercisable, weighted average exercise price (in dollars per share)	$ 32.35
Exercisable, weighted average remaining contractual term (Year)	4 years 3 months
Exercisable, intrinsic value	$ 0
Nonvested, number of shares (in shares)	75
Nonvested, weighted average exercise price (in dollars per share)	$ 11.32
Nonvested, weighted average remaining contractual term (Year)	8 years 2 months 15 days
Nonvested, intrinsic value	$ 0

Note 16 - Stock Option Plans (Details Textual) - USD ($)	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Share-Based Payment Arrangement, Expense	$ 261,000	$ 654,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 5.01
Excess Tax Benefit from Share-Based Compensation	$ 0	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	68,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)	(0)	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value	$ 517,000	$ 1,400,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares (in shares)	75,000	110,000
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 243,000
Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year
Restricted Stock [Member]
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 0

Note 1 - Organization and Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Working Capital (Deficit)	$ 18,100,000	$ 13,300,000
Cash and Cash Equivalents, at Carrying Value	$ 5,289,000	$ 778,000
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	8 years
Building [Member]
Property, Plant and Equipment, Useful Life (Year)	30 years
Property Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Minimum [Member]
Contract With Customer Performance Period (Year)	3 years
Property, Plant and Equipment, Useful Life (Year)	3 years
Minimum [Member] \| Proprietary Rights, Developed Technology [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Minimum [Member] \| Patents [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	8 years
Maximum [Member]
Contract With Customer Performance Period (Year)	12 years
Property, Plant and Equipment, Useful Life (Year)	7 years
Maximum [Member] \| Proprietary Rights, Developed Technology [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years
Maximum [Member] \| Patents [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years

Note 2 - Sale of a Subsidiary and Discontinued Operations

12 Months Ended

Jan. 31, 2024

Sale of Subsidiaries and Subsequent Events [Text Block]

2. Sale of a Subsidiary and Discontinued Operations

On July 27, 2020, the Board determined to exit the Leasing Business. As a result, the assets, excluding cash, and liabilities of the Leasing Business are considered held for sale and its results of operations are reported as discontinued operations as of January 31, 2023 and for the year then ended. The Company originally anticipated selling the discontinued operations in multiple transactions, potentially involving the sale of legal entities, assets, or a combination of both, within the twelve months ending July 31, 2021. As of January 31, 2023, we have substantially completed the sale of discontinued operations related to the Leasing Business.

On August 21, 2023, the Company sold Klein pursuant to a Stock Purchase Agreement (the “SPA”) with General Oceans AS (“the Buyer"). In connection with the SPA, the Company granted the Buyer a license to its Spectral Ai software suite (“Spectral Ai”). The license is exclusive to the Buyer as it relates to side scan sonar. The Company and the Buyer also entered into a collaboration agreement for the further development of Spectral Ai and potentially other software projects. The foregoing transactions contemplated by the SPA are referred to as the “Sale of Klein”. The aggregate consideration to the Company consisted of a cash payment of $10.8 million, resulting in a gain of approximately $2.4 million. The SPA contained customary representation and warranties. On August 22, 2023, following the closing of the Sale of Klein, all outstanding amounts due and owed, including principal, interest, and other charges, under the Loan were repaid in full and the Loan was terminated, and all liens and security interests granted thereunder were released and terminated (see Note 11 - "Notes Payable" for additional details). As a result of the sale, the assets, and liabilities of Klein, are considered assets and liabilities of discontinued operations in prior periods and its results of operations are reported as discontinued operations for the years ended January 31, 2024 and 2023.

The assets reported as discontinued operations consist of the following:

	*As of January 31,*
	*2024*		*2023*
Assets of discontinued operations:	*(in thousands)*
Accounts receivable, net	$	—	$	746
Inventories, net		—		4,292
Prepaid expenses and other current assets		—		745
Total current assets of discontinued operations		—		5,783
Property, plant and equipment, net		—		2,992
Intangible and other assets, net		—		1,297
Total assets of discontinued operations	$	—	$	10,072

The liabilities of discontinued operations consist of the following:

	*As of January 31,*
	*2024*		*2023*
Current liabilities of discontinued operations:	*(in thousands)*
Accounts payable	$	—	$	1,607
Deferred revenue		—		20
Accrued expenses and other current liabilities		—		769
Income taxes payable		—		24
Total current liabilities of discontinued operations	$	—	$	2,420

The results of operations from discontinued operations for the twelve months ended January 31, 2024 and 2023, consist of the following:

	*Twelve Months Ended January 31,*
	*2024*			*2023*
Revenues:	*(in thousands)*
Revenue from discontinued operations	$	3,315		$	10,079
Cost of sales:
Cost of discontinued operations		1,979			7,145
Operating expenses:
Selling, general and administrative		2,022			5,185
Depreciation and amortization		338			543
Total operating expenses		2,360			5,728
Operating loss		(1,024	)		(2,794	)
Other income, including $2.3 million gain on sale of Klein		2,415			81
Income (loss) before income taxes from discontinued operations		1,391			(2,713	)
Provision for income taxes from discontinued operations		(17	)		(26	)
Net income (loss) from discontinued operations		1,374			(2,739	)

The significant operating and investing noncash items and capital expenditures related to discontinued operations are summarized below:

	*Twelve Months Ended January 31,*
	*2024*		*2023*
	(in thousands)
Depreciation and amortization	$	338	$	543
Gross profit from sale of other equipment	$	—	$	939
Gain on sale of Klein	$	2,343	$	—
Non-cash cumulative translation loss for discontinued operations	$	—	$	1,626

In fiscal 2023, our discontinued operations recognized a loss of approximately $1.6 million related to cumulative currency translation adjustments related to our subsidiary, Mitcham Canada, which was declared a discontinued entity. In addition, our discontinued operations recognized gains of approximately $939,000 related to the sales of lease pool equipment in fiscal 2023.

Note 17 - Segment Reporting

12 Months Ended

Jan. 31, 2024

Segment Reporting Disclosure [Text Block]

17. Segment Reporting

Prior to August 22, 2023, the Company operated in two segments, Seamap and Klein. On August 21, 2023, the Company completed the Sale of Klein. (see Note 2-"Sale of a Subsidiary and Discontinued Operations" for additional details). As a result, at January 31, 2024, Seamap is the Company’s sole reporting segment.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Jan. 31, 2024	Apr. 29, 2024	Jul. 31, 2023
Document Information [Line Items]
Entity Central Index Key	0000926423
Entity Registrant Name	MIND TECHNOLOGY, INC
Amendment Flag	false
Current Fiscal Year End Date	--01-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 31, 2024
Document Transition Report	false
Entity File Number	000-13490
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	76-0210849
Entity Address, Address Line One	2002 Timberloch Place
Entity Address, City or Town	The Woodlands
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77380
City Area Code	281
Local Phone Number	353-4475
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 9,089,154
Entity Common Stock, Shares Outstanding		1,405,779
Auditor Name	Moss Adams LLP
Auditor Location	Houston, Texas
Auditor Firm ID	659
Series A Preferred Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Series A Preferred Stock - $1.00 par value per share
Trading Symbol	MINDP
Security Exchange Name	NASDAQ
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common Stock - $0.01 par value per share
Trading Symbol	MIND
Security Exchange Name	NASDAQ

Note 4 - Revenue From Contracts With Customers - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Total revenue from contracts with customers	$ 36,510	$ 25,012
UNITED STATES
Total revenue from contracts with customers	1,250	1,986
Europe [Member]
Total revenue from contracts with customers	20,248	11,836
Asia Pacific [Member]
Total revenue from contracts with customers	12,399	10,755
Other Countries [Member]
Total revenue from contracts with customers	2,613	435
Transferred at Point in Time [Member]
Total revenue from contracts with customers	35,556	22,544
Transferred over Time [Member]
Total revenue from contracts with customers	$ 954	$ 2,468

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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SEC Schedule, 12-09, Allowance, Credit Loss [Member]

Schedule II - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - USD ($)
$ in Thousands

12 Months Ended

Jan. 31, 2024

Jan. 31, 2023

Charges to costs and expenses

$ 332

Charges to other accounts

^[1]

Deductions describe

^[2]

Allowance for Obsolete Equipment and Inventory [Member]

332

Charges to costs and expenses

1,215

2,070

341

268

Charges to other accounts

^[1]

Deductions describe

^[3]

(25)

(1,123)

$ 1,531

$ 1,215

[1]	Represents translation differences.
[2]	Represents recoveries and uncollectible accounts written off.
[3]	Represents sale or scrap of inventory and obsolete equipment.

Note 15 - Commitments and Contingencies (Details Textual) $ in Millions	Jan. 31, 2024 USD ($)
Purchase Obligation	$ 11.7

Note 19 - Sales and Major Customers (Details Textual) - Revenue Benchmark [Member] - Customer Concentration Risk [Member]	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Two Customers [Member]
Concentration Risk, Percentage	10.00%
One Customer [Member]
Concentration Risk, Percentage		10.00%

Note 4 - Revenue From Contracts With Customers - Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 31, 2024	Jan. 31, 2023
Unbilled revenue-current	$ 26	$ 2
Total unbilled revenue	26	2
Deferred revenue & customer deposits - current	3,649	571
Total deferred revenue & customer deposits	$ 3,649	$ 571

Note 19 - Sales and Major Customers - Summary of Revenues (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Sale of marine technology products	$ 36,510	$ 25,012
UK and Europe [Member]
Sale of marine technology products	20,248	11,836
CANADA
Sale of marine technology products	12,399	10,755
Latin America [Member]
Sale of marine technology products	2,613	435
Non-US [Member]
Sale of marine technology products	$ 35,260	$ 23,026

Note 7 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Depreciation	$ 383,000	$ 471,000

Note 4 - Revenue From Contracts With Customers (Details Textual)	12 Months Ended
	Jan. 31, 2024
Minimum [Member]
Contract with Customers, Turn Over Period (Month)	3 months
Maximum [Member]
Contract with Customers, Turn Over Period (Month)	6 years

Note 14 - Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) (Parentheticals)	12 Months Ended
	Jan. 31, 2024	Jan. 31, 2023
Federal income rate	21.00%	21.00%

Note 2 - Sale of a Subsidiary and Discontinued Operations (Details Textual) - USD ($)		12 Months Ended
	Aug. 21, 2023	Jan. 31, 2024	Dec. 31, 2023	Jan. 31, 2023
Gain (Loss) on Disposition of Business		$ 2,343,000		$ 0
Disposal Group, Including Discontinued Operation, Foreign Currency Translation Gains (Losses)			$ 1,600,000
Gain (Loss) on Disposition of Property Plant Equipment		0	$ 939,000	939,000
Klein Marine Services, Inc. [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 10,800,000
Gain (Loss) on Disposition of Business	$ 2,400,000	$ 2,343,000		$ (0)

Note 7 - Property and Equipment (Tables)

12 Months Ended

Jan. 31, 2024