Provision for Income Taxes (Tables)

12 Months Ended

Apr. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for income taxes are as follows (in thousands):

	Year Ended April 30, 2021
	Federal		State		Foreign		Total
Current	$	—	$	13	$	62	$	75
Total	$	—	$	13	$	62	$	75

	Year Ended April 30, 2020
	Federal		State		Foreign		Total
Current	$	—	$	3	$	127	$	130
Total	$	—	$	3	$	127	$	130

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, 2021 and 2020 is as follows:

	Year Ended April 30,
	2021		2020
Federal income tax at statutory rate	21.0	%	21.0	%
US vs. foreign tax rate difference	0.5		(0.4)
State income tax, net of federal benefit	80.8		16.9
Permanent differences	(61.5)		(14.0)
Increase in uncertain tax position	0.7		(1.4)
Goodwill impairment	—		(3.5)
Change in valuation allowance	(24.3)		(25.2)
Income tax expense	17.2	%	(6.6)	%

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of April 30, 2021 and 2020 consist of the following (in thousands):

	As of April 30,
	2021		2020
Accrued liabilities	$	232	$	77
Right of use, net asset/liability	271		226
Depreciation and amortization	(206)		(175)
Stock-based compensation expense	3,640		4,109
Net operating loss carry-forward	11,404		11,223
Total deferred tax assets	15,341		15,460
Less: Valuation allowance	(15,341)		(15,460)
Net deferred tax asset	$	—	$	—

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, 2021 and 2020 in thousands:

	Year Ended April 30,
	2021		2020
Balance, beginning of the year	$	178	$	151
Addition based on tax positions related to prior years	—		—
Payment made on tax positions related to prior years	—		—
Addition based on tax positions related to current year	3		27
Balance, end of year	$	181	$	178