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Provision for Income Taxes (Tables)
12 Months Ended
Apr. 30, 2017
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
The components of the provision (benefit) for income taxes are as follows (in thousands):
 
Year Ended April 30, 2017
 
Federal
 
State
 
Foreign
 
Total
Current
$
(14
)
 
$

 
$
33

 
$
19

 
 
 
 
 
 
 
 
Total
$
(14
)
 
$

 
$
33

 
$
19

 
Year Ended April 30, 2016
 
Federal
 
State
 
Foreign
 
Total
Current
$

 
$

 
$
92

 
$
92

 
 
 
 
 
 
 
 
Total
$

 
$

 
$
92

 
$
92


 
Schedule of Effective Income Tax Rate Reconciliation
A reconciliation between the Company’s effective tax rate and the United States statutory tax rate for the years ended April 30, 2017 and 2016 is as follows:
 
Year Ended April 30,
 
2017
 
2016
Federal income tax at statutory rate
34.0
 %
 
34.0
 %
State income tax, net of federal benefit
3.9

 
3.1

Permanent differences
(0.2
)
 
(0.2
)
Increase in uncertain tax position
1.6

 
(0.6
)
Other
(0.3
)
 
(2.2
)
Change in valuation allowance
(39.8
)
 
(37.2
)
Changes in tax rates
0.5

 
2.2

 
 
 
 
Income tax expense
(0.3
)%
 
(0.9
)%
Schedule of Deferred Tax Assets and Liabilities
Significant components of the Company’s deferred tax assets and liabilities as of April 30, 2017 and 2016 consist of the following (in thousands):
 
As of April 30,
 
2017
 
2016
Accrued liabilities
$
103

 
$
21

State taxes
22

 
12

Stock-based compensation expense
6,503

 
5,528

Capitalized research and development costs
195

 
316

Foreign net operating loss carry-forward
214

 
224

Net operating loss carry-forward
14,786

 
12,970

 
 
 
 
Total deferred tax assets
21,823

 
19,071

Less: Valuation allowance
(21,779
)
 
(19,071
)
 
 
 
 
Net deferred tax asset
$
44

 
$

Schedule of Unrecognized Tax Benefits Roll Forward
The following table indicates the changes to the Company’s uncertain tax positions for the period and years ended April 30, 2017 and 2016 in thousands:
 
Year Ended April 30,
 
2017
 
2016
Balance, beginning of the year
$
165

 
$
100

Addition based on tax positions related to prior years

 
42

Payment made on tax positions related to prior years
(84
)
 

Addition based on tax positions related to current year
40

 
23

 
 
 
 
Balance, end of year
$
121

 
$
165