XML 36 R25.htm IDEA: XBRL DOCUMENT v3.22.2
Provision for Income Taxes (Tables)
12 Months Ended
Apr. 30, 2022
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense The components of the provision for income taxes are as follows (in thousands):
 Year Ended April 30, 2022
 FederalStateForeignTotal
Current$— $10 $25 $35 
Total$— $10 $25 $35 
 Year Ended April 30, 2021
 FederalStateForeignTotal
Current$— $13 $62 $75 
Total$— $13 $62 $75 
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, 2022 and 2021 is as follows:
 Year Ended April 30,
 20222021
Federal income tax at statutory rate21.0 %21.0 %
US vs. foreign tax rate difference1.3 0.5 
State income tax, net of federal benefit3.3 80.8 
Permanent differences(47.3)(61.5)
Increase in uncertain tax position— 0.7 
Change in valuation allowance27.7 (24.3)
Income tax expense6.0 %17.2 %
Schedule of Deferred Tax Assets and Liabilities Significant components of the Company’s deferred tax assets and liabilities as of April 30, 2022 and 2021 consist of the following (in thousands):
 As of April 30,
 20222021
Accrued liabilities$162 $232 
Right of use, net asset/liability316 271 
Depreciation and amortization(396)(206)
Stock-based compensation expense3,874 3,640 
Net operating loss carry-forward11,546 11,404 
Total deferred tax assets15,502 15,341 
Less: Valuation allowance(15,502)(15,341)
Net deferred tax asset$— $— 
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, 2022 and 2021 in thousands:
 Year Ended April 30,
 20222021
Balance, beginning of the year$181 $178 
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— 
Balance, end of year$181 $181