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Supplemental Financial Statement Information
 3 Months Ended
Apr. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Financial Statement Information
5. Supplemental Financial Statement Information
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
April 30, 2024January 31, 2024
Income tax liability related to BAPA (1)
$265,254 $258,675 
Accrued expenses21,015 11,499 
ESPP employee contributions6,912 2,827 
Acquisition related liabilities (2)
3,766 3,608 
Income taxes payable3,380 2,212 
Customer refunds payable3,335 3,019 
Indirect taxes payable2,701 3,928 
Operating lease liabilities, current371 410 
Total accrued expenses and other current liabilities$306,734 $286,178 
(1) Refer to “Note 12. Income Taxes” for a discussion on the unrecognized tax benefits related to the BAPA.
(2) $0.1 million relates to Oxeye acquisition founder holdback (see Note 6. Business Combination) and $3.7 million relates to Opstrace acquisition.
Other Income (Expense), Net
Other income (expense), net consisted of the following (in thousands):
Three Months Ended April 30,
20242023
Foreign exchange gains (losses), net$(637)$274 
Other income (expense), net70 (21)
Total other income (expense), net$(567)$253