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Provision for Income Taxes (Tables) | 12 Months Ended
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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 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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