Income Taxes (Tables)

12 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

Summary of Loss before Income Taxes

Loss before income taxes consisted of the following for the periods indicated:

	Year Ended January 31,
	2023			2022			2021
	(in thousands)
U.S. operations	$	(18,968	)	$	(5,842	)	$	8
Non-U.S. operations		(51,970	)		(22,799	)		(57,311	)
Loss before income taxes	$	(70,938	)	$	(28,641	)	$	(57,303	)

Schedule of Income Tax Provision (Benefit)

Income tax provision (benefit) consisted of the following for the periods indicated:

	Year Ended January 31,
	2023			2022			2021
	(in thousands)
Current:
U.S. federal tax	$	(3,525	)	$	907		$	1,705
U.S. state taxes		175			—			256
Non-U.S. foreign taxes		2,395			1,778			1,019
		(955	)		2,685			2,980
Deferred:
U.S. federal tax		(4,231	)		(4,819	)		(432	)
U.S. state taxes		—			(14	)		—
Non-U.S. foreign taxes		(366	)		(82	)		(65	)
		(4,597	)		(4,915	)		(497	)
Provision (benefit) for income taxes	$	(5,552	)	$	(2,230	)	$	2,483

Schedule of Reconciliation Between the Provision (Benefit) for Income Taxes at the Statutory Rate and the Effective Tax Rate

:

	Year Ended January 31,
	2023			2022			2021
	(in thousands)
Provision at U.S. notional statutory rate	$	(14,897	)	$	(6,015	)	$	(12,034	)
U.S. state taxes		114			(11	)		212
Non-U.S. foreign tax differential		12,943			6,483			12,989
Stock-based compensation		10,004			1,900			4,943
U.S. R&D credit		(5,045	)		(5,886	)		(3,928	)
Valuation allowance		2,124			765			—
FIN48 interest		(739	)		311			—
Uncertain tax position release		(10,188	)		—			—
Other		132			223			301
Provision (benefit) for income taxes	$	(5,552	)	$	(2,230	)	$	2,483

Schedule of Deferred Tax Assets and Liabilities

:

	As of January 31,
	2023			2022
	(in thousands)
Deferred tax assets:
Federal and state credits	$	40,134		$	33,485
Net operating losses		6,659			7,466
Expenses not currently deductible		3,164			1,294
Operating lease liabilities		1,582			2,096
Stock-based compensation		3,678			3,632
Foreign deferred		262			191
Gross deferred tax assets		55,479			48,164
Valuation allowance		(28,596	)		(24,083	)
Total deferred tax assets	$	26,883		$	24,081
Deferred tax liabilities
Intangible assets		(6,782	)		(8,150	)
Property and equipment		(617	)		(386	)
Operating lease assets		(1,452	)		(1,971	)
Net deferred tax assets	$	18,032		$	13,574

Summary of Tax Valuation Allowance

:

							Deductions
					Additions		Charged to
	Balance at		Additional		Charged to		Expenses		Balance at
	Beginning of		Charged to		Other		or Other		End of
	Period		Expenses		Account		Accounts		Period
	(in thousands)
Tax Valuation Allowance
Year ended January 31, 2023	$	24,083		4,513		—		—	$	28,596
Year ended January 31, 2022	$	17,962		4,874		1,247		—	$	24,083
Year ended January 31, 2021	$	14,670		3,292		—		—	$	17,962

Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

:

	Year Ended January 31,
	2023			2022			2021
	(in thousands)
Beginning balance:	$	30,884		$	29,527		$	42,695
Additions based on tax positions related to the    current year		1,033			1,412			3,360
Additions for tax positions of prior years		195			55			16
Reductions for tax positions in prior years		(45	)		—			(10,212	)
Settlements for prior periods		—			—			(6,087	)
Lapse of applicable statute of limitations		(10,411	)		(110	)		(245	)
Ending balance:	$	21,656		$	30,884		$	29,527