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Provision for Income Taxes (Tables)

12 Months Ended

Apr. 30, 2019

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, 2019
	Federal				State				Foreign				Total
Current	$	—			$	2			$	101			$	103
Total	$	—			$	2			$	101			$	103

	Year Ended April 30, 2018
	Federal				State				Foreign				Total
Current	$	—			$	3			$	30			$	33
Total	$	—			$	3			$	30			$	33

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, 2019 and 2018 is as follows:

	Year Ended April 30,
	2019			2018
Federal income tax at statutory rate	21.0	%		29.7	%
US vs. foreign tax rate difference	1.1			0.1
State income tax, net of federal benefit	0.9			(0.2	)
Permanent differences	(25.4	)		0.5
Increase in uncertain tax position	—			(2.1	)
Other	—			—
Change in valuation allowance	41.0			498.0
Changes in tax rates	6.1			(528.4	)
Income tax expense	44.7	%		(2.4	)%

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of April 30, 2019 and 2018 consist of the following (in thousands):

	As of April 30,
	2019				2018
Accrued liabilities	$	385			$	71
Depreciation and amortization	(99		)		(58		)
State taxes	—				1
Stock-based compensation expense	4,207				4,466
Capitalized research and development costs	—				43
Foreign net operating loss carry-forward	—				208
Net operating loss carry-forward	10,460				9,678
Total deferred tax assets	14,953				14,409
Less: Valuation allowance	(14,953		)		(14,409		)
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, 2019 and 2018 in thousands:

	Year Ended April 30,
	2019				2018
Balance, beginning of the year	$	151			$	121
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	—				30
Balance, end of year	$	151			$	151

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Name Accounting Standards Codification
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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