Income Taxes (Tables)

12 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Provision

The components of the income tax provision were as follows (in thousands):

	Year Ended January 31,
	2021		2022		2023
Current income provision:
State	32		5		135
Foreign	361		80		586
	393		85		721
Deferred income tax provision:
Foreign	16		(546)		458
Provision for (benefit from) income taxes	$	409	$	(461)	$	1,179

Schedule of Effective Income Tax Rate Reconciliation

Total income tax expense differed from the amounts computed by applying the U.S. federal income tax rate to income before income tax expense as a result of the following (in thousands):

	Year Ended January 31,
	2021		2022		2023
Tax benefit at U.S. federal statutory rate(1)	$	(17,687)	$	(21,540)	$	(21,918)
State income taxes, net of federal tax benefit	(4,689)		(4,896)		(5,325)
Non-deductible expenses	85		157		3,168
Foreign tax differential	351		(752)		7
Stock-based compensation	(4,263)		(15,045)		10,730
Research and development credits	(2,561)		(2,579)		(1,839)
Change in valuation allowance	29,160		44,287		16,260
Foreign withholding taxes	—		—		82
Other	13		(93)		14
Provision for (benefit from) income taxes	$	409	$	(461)	$	1,179

(1) The statutory tax rate used in this analysis was 21% for the years ended January 31, 2021, 2022 and 2023.

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities were as follows (in thousands):

	As of January 31,
	2022		2023
Deferred tax assets:
Net operating loss carryforwards	$	316,381	$	313,405
Stock based compensation	11,641		9,584
Accruals and other reserves	3,880		3,760
Research and development credit carryforwards	20,397		22,236
163(j) interest limitation	10,578		12,421
174 Expense	—		17,242
Foreign acquisition costs	35		36
Lease liability	4,964		4,984
Deferred Revenue	—		904
Other	1,624		839
Gross deferred tax assets	369,500		385,411
Valuation allowance	(352,834)		(369,094)
Total deferred tax assets, net of valuation allowance	16,666		16,317
Deferred tax liabilities:
Contract acquisition costs	(8,924)		(9,014)
Capitalized software	(3,645)		(3,893)
Right-of-use assets	(4,010)		(3,751)
Basis difference in intangible assets	(313)		(351)
Total deferred tax liabilities	(16,892)		(17,009)
Net deferred tax liabilities	$	(226)	$	(692)

Summary of Aggregate Changes in Unrecognized Tax Benefits

During the fiscal years ended years ended January 31, 2021, 2022 and 2023, the aggregate changes in the total gross amount of unrecognized tax benefits were as follows (in thousands):

	Year Ended January 31,
	2021		2022		2023
Beginning balance	$	5,430	$	6,333	$	7,236
Increase in unrecognized tax benefits taken in prior years	939		914		663
Decrease in unrecognized tax benefits related to current year	(36)		(11)		(31)
	$	6,333	$	7,236	$	7,868