Provision for Income Taxes (Tables)

12 Months Ended

Apr. 30, 2023

Income Tax Disclosure [Abstract]

Summary of Components of Income Tax Expense

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

	Year Ended April 30, 2023
	Federal		State		Foreign		Total
Current	$	—	$	15	$	53	$	68
Total	$	—	$	15	$	53	$	68

	Year Ended April 30, 2022
	Federal		State		Foreign		Total
Current	$	—	$	10	$	25	$	35
Total	$	—	$	10	$	25	$	35

Summary 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, 2023 and 2022 is as follows:

	Year Ended April 30,
	2023		2022
Federal income tax at statutory rate	21.0	%	21.0	%
US vs. foreign tax rate difference	(0.2)		1.3
State income tax, net of federal benefit	2.2		3.3
Permanent differences	(0.5)		(47.3)
Increase in uncertain tax position	—		—
Change in valuation allowance	(23.8)		27.7
Income tax expense	(1.3)	%	6.0	%

Summary of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of April 30, 2023 and 2022 consist of the following (in thousands):

	As of April 30,
	2023		2022
Accrued liabilities	$	273	$	162
Right of use, net asset/liability	403		316
Depreciation and amortization	(297)		(396)
Stock-based compensation expense	4,024		3,874
Capitalized research and development costs	2,597		—
Net operating loss carry-forward	9,756		11,546
Total deferred tax assets	16,756		15,502
Less: Valuation allowance	(16,756)		(15,502)
Net deferred tax asset	$	—	$	—

Summary 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, 2023 and 2022 in thousands:

	Year Ended April 30,
	2023		2022
Balance, beginning of the year	$	181	$	181
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