Revenue Recognition (Tables)

12 Months Ended

Jan. 31, 2019

Topic 606 [Member]

Cumulative Effects of Adjustments on Consolidated Balance Sheet and Impacts of Adopting New Revenue Standard on Consolidated Balance Sheets, Statements of Operations and Statements of Cash Flows

The cumulative effects of adjustments on the consolidated balance sheet on February 1, 2018 upon the adoption of ASC 606 were as follows:

	Balance as of					Opening Balance as of
	January 31, 2018		Adjustment			February 1,2018
	(in thousands)
Deferred revenue, current	$	307	$	(43	)	$	264
Retained earnings	$	261,265	$	43		$	261,308

The following table summarizes the impacts of adopting the new revenue standard on our consolidated balance sheets, statements of operations and statements of cash flows as of and for the fiscal year ended January 31, 2019:

	January 31, 2019
	As Reported		Impact of Adoption			Amounts under ASC 605
	(in thousands)
Consolidated Balance Sheets
Assets:
Deferred tax assets, non-current	$	10,587		34		$	10,621
Liabilities:
Accounts payable		12,801		(150	)		12,651
Accrued and other current liabilities		24,700		(32	)		24,668
Income taxes payable		993		1			994
Deferred revenue, current		529		4,957			5,486
Other long-term liabilities		8,341		3			8,344
Equity:
Retained earnings	$	230,861		(4,745	)	$	226,116

	Twelve Months Ended January 31, 2019
	As Reported			Impact of Adoption			Amounts under ASC 605
	(in thousands, except per share data)
Consolidated Statements of Operations
Revenue	$	227,768		$	(7,317	)	$	220,451
Cost of revenue		89,624			(2,584	)		87,040
Gross profit		138,144			(4,733	)		133,411
Loss from operations		(40,420	)		(4,733	)		(45,153	)
Loss before income taxes		(34,552	)		(4,733	)		(39,285	)
Provision (benefit) for income taxes		(4,105	)		(31	)		(4,136	)
Net loss	$	(30,447	)	$	(4,702	)	$	(35,149	)
Net loss per share:
Basic	$	(0.93	)	$	(0.14	)	$	(1.07	)
Diluted	$	(0.93	)	$	(0.14	)	$	(1.07	)

The impact of adoption on the comprehensive loss is the same as the impact on net loss.

	Twelve Months Ended January 31, 2019
	As Reported			Impact of Adoption			Amounts under ASC 605
	(in thousands)
Consolidated Statements of Cash Flows
Cash flow from operating activities:
Net loss	$	(30,447	)	$	(4,702	)	$	(35,149	)
Deferred income taxes	$	(6,945	)		(34	)	$	(6,979	)
Accounts payable		(7,014	)		(150	)		(7,164	)
Accrued liabilities		(8,302	)		(32	)		(8,334	)
Income taxes payable		57			1			58
Deferred revenue		265			4,914			5,179
Other long-term liabilities	$	1,289		$	3		$	1,292