Income Taxes (Tables)

12 Months Ended

Apr. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) Before Provision for Income Taxes

Income (loss) before provision for income taxes consists of the following (in thousands):

	Year Ended April 30,
	2022		2021		2020
United States	$	2,512	$	2,011	$	1,751
International	(24,725)		(27,307)		344
	$	(22,213)	$	(25,296)	$	2,095

Schedule of Components of Income Tax Expenses

The components of income tax expenses are summarized as follows (in thousands):

	Year Ended April 30,
	2022		2021		2020
Current
Federal	$	224	$	274	$	102
State	(25)		28		1
International	1,292		544		947
Total current tax expense	1,491		846		1,050
Deferred
Federal	(1,163)		1,219		(535)
State	(142)		6		159
International	(223)		144		92
Total deferred tax benefit	(1,528)		1,369		(284)
Total tax expense	$	(37)	$	2,215	$	766

Schedule of Significant Items Comprising the Company's Deferred Taxes

The tax effects of significant items comprising the Company’s deferred taxes are as follows (in thousands):

	April 30, 2022		April 30, 2021
Deferred tax assets:
Accrued expense	$	1,114	$	144
Deferred rent	—		58
Foreign tax credit	—		—
Net operating losses	125		19
Research and development credits	5,299		4,011
Stock compensation	868		—
Lease liability	3,900		—
Others	3		—
Total deferred tax assets	11,309		4,232
Deferred tax liabilities
Property and equipment basis	(1,162)		(900)
Right of use assets	(3,842)		—
Others	—		(16)
Total deferred tax liabilities	(5,004)		(916)
Valuation allowance	(5,170)		(3,706)
Net deferred taxes	$	1,135	$	(390)

Reconciliation of Statutory Rate and Effective Tax Rate

For purposes of the reconciliation between the provision for income taxes at the statutory rate and the effective tax rate, a U.S. statutory tax rate of 21% for the years ended April 30, 2022, 2021 and 2020 is applied as follows:

	Year Ended April 30,
	2022		2021		2020
Statutory federal tax expense rate	21	%	21	%	21	%
State tax, net of federal benefit	1	%	—	%	8	%
Research tax credits	4	%	3	%	(34)	%
Stock compensation	7	%	—	%	—	%
Other permanent adjustment	—	%	1	%	1	%
Other	1	%	—	%	(2)	%
Foreign rate differential	(26)	%	(25)	%	25	%
Change in valuation allowance	(4)	%	(8)	%	—	%
Withholding Taxes	(4)	%	(2)	%	21	%
Foreign tax credit	—	%	—	%	(4)	%
Effective tax rate	—	%	(10)	%	36	%

Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands):

	April 30, 2022		April 30, 2021
Beginning gross unrecognized tax benefits	$	1,234	$	953
Additions for tax positions taken in the current year	616		364
Subtractions for tax positions taken in the prior year	(6)		(83)
Ending gross unrecognized tax benefits	$	1,844	$	1,234