Income Taxes (Tables)

12 Months Ended

Jan. 31, 2020

Income Tax Disclosure [Abstract]

Summary of Income(Loss) before Income Taxes

Income (loss) before income taxes consisted of the following for the periods indicated:

	Year Ended January 31,
	2020			2019			2018
	(in thousands)
U.S. operations	$	845		$	1,381		$	2,683
Non-U.S. operations		(42,473	)		(35,933	)		23,046
Income (loss) before income taxes	$	(41,628	)	$	(34,552	)	$	25,729

Schedule of Income Tax Provision (Benefit)

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

	Year Ended January 31,
	2020			2019			2018
	(in thousands)
Current:
U.S. federal tax	$	1,440		$	1,290		$	3,321
U.S. state taxes		3			2			4
Non-U.S. foreign taxes		1,540			1,561			1,435
		2,983			2,853			4,760
Deferred:
U.S. federal tax		182			(7,077	)		2,185
U.S. state taxes		—			—			—
Non-U.S. foreign taxes		(1	)		119			(68	)
		181			(6,958	)		2,117
Provision (benefit) for income taxes	$	3,164		$	(4,105	)	$	6,877

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

For purposes of the reconciliation between the provision (benefit) for income taxes at the statutory rate and the effective tax rate, a notional U.S. 21.0%, 21.0% and 33.8% rates are applied to pretax income (loss) as a result of the following for the periods indicated, respectively:

	Year Ended January 31,
	2020			2019			2018
	(in thousands)
Provision at U.S. notional statutory rate	$	(8,742	)	$	(7,256	)	$	8,699
U.S. state taxes		3			2			2
Non-U.S. foreign tax differential		10,458			9,226			(6,424	)
Stock-based compensation		4,172			4,715			4,645
U.S. R&D credit		(3,109	)		(2,770	)		(2,408	)
Valuation allowance		—			(7,990	)		(1	)
Change in tax rate		—			—			2,252
Other		382			(32	)		112
Provision (benefit) for income taxes	$	3,164		$	(4,105	)	$	6,877

Schedule of Deferred Tax Assets and Liabilities

       On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was enacted into law in the United States. The tax legislation contains several provisions that impacted the Company, including the reduction of the corporate income tax rate from 35% to 21%, acceleration of business asset expensing, and a reduction in the amount of executive pay that may qualify as a tax deduction, among others. The income tax benefit recorded for the fiscal year ended January 31, 2019 includes the impact of the Tax Act.        

        Temporary differences that gave rise to significant portions of the Company’s deferred tax assets and liabilities at January 31, 2020 and 2019 were as follows:  

	As of January 31,
	2020			2019
	(in thousands)
Deferred tax assets:
Federal and state credits	$	21,275		$	19,426
Expenses not currently deductible		593			575
Operating lease liabilities		2,023			—
Stock-based compensation		3,203			3,202
Foreign deferred		132			122
Gross deferred tax assets		27,226			23,325
Valuation allowance		(14,670	)		(12,526	)
Total deferred tax assets	$	12,556		$	10,799
Deferred tax liabilities
Property and equipment		(1,469	)		(1,505	)
Operating lease assets		(1,974	)		—
Net deferred tax assets	$	9,113		$	9,294

Summary of Tax Valuation Allowance

Tax valuation allowance for the periods indicated below were as follows:

							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, 2020	$	12,526		2,144		—		—		$	14,670
Year ended January 31, 2019	$	18,538		1,978		—		(7,990	)	$	12,526
Year ended January 31, 2018	$	15,061		3,477		—		—		$	18,538

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

The following table sets forth a reconciliation of the beginning and ending amount of unrecognized tax benefits:

	Year Ended January 31,
	2020			2019			2018
	(in thousands)
Beginning balance:	$	37,531		$	34,117		$	37,977
Additions based on tax positions related to the    current year		4,964			3,922			7,892
Additions for tax positions of prior years		252			109			28
Reductions for tax positions in prior years		—			(552	)		(11,313	)
Settlements for prior periods		—			—			—
Lapse of applicable statute of limitations		(52	)		(65	)		(467	)
Ending balance:	$	42,695		$	37,531		$	34,117