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Provision for Income Taxes (Tables)
12 Months Ended
Apr. 30, 2018
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, 2018
 
Federal
 
State
 
Foreign
 
Total
Current
$

 
$
3

 
$
30

 
$
33

 
 
 
 
 
 
 
 
Total
$

 
$
3

 
$
30

 
$
33

 
Year Ended April 30, 2017
 
Federal
 
State
 
Foreign
 
Total
Current
$
(14
)
 
$

 
$
33

 
$
19

 
 
 
 
 
 
 
 
Total
$
(14
)
 
$

 
$
33

 
$
19


 
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, 2018 and 2017 is as follows:
 
Year Ended April 30,
 
2018
 
2017
Federal income tax at statutory rate
29.7
 %
 
34.0
 %
US vs. foreign tax rate difference
0.1

 

State income tax, net of federal benefit
(0.2
)
 
3.9

Permanent differences
(2.0
)
 
(0.2
)
Increase in uncertain tax position
(2.1
)
 
1.6

Other
2.5

 
(0.3
)
Change in valuation allowance
498.0

 
(39.8
)
Changes in tax rates
(528.0
)
 
0.5

 
 
 
 
Income tax expense
(2.0
)%
 
(0.3
)%
Schedule of Deferred Tax Assets and Liabilities
Significant components of the Company’s deferred tax assets and liabilities as of April 30, 2018 and 2017 consist of the following (in thousands):
 
As of April 30,
 
2018
 
2017
Accrued liabilities
$
71

 
$
103

Depreciation and amortization
(58
)
 

State taxes
1

 
22

Stock-based compensation expense
4,466

 
6,503

Capitalized research and development costs
43

 
195

Foreign net operating loss carry-forward
208

 
214

Net operating loss carry-forward
9,678

 
14,786

 
 
 
 
Total deferred tax assets
14,409

 
21,823

Less: Valuation allowance
(14,409
)
 
(21,779
)
 
 
 
 
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, 2018 and 2017 in thousands:
 
Year Ended April 30,
 
2018
 
2017
Balance, beginning of the year
$
121

 
$
165

Addition based on tax positions related to prior years

 

Payment made on tax positions related to prior years

 
(84
)
Addition based on tax positions related to current year
30

 
40

 
 
 
 
Balance, end of year
$
151

 
$
121