v3.20.1

Income taxes (Tables) | 12 Months Ended
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Jan. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The income tax provision consisted of the following:
|  | Year ended January 31, |  |  |  |
(in thousands) |  | 2020 |  | 2019 |  | 2018
Current: |  |  |  |  |  |
Federal |  | $ | (448) |  |  | $ | 1,095 |  |  | $ | 392 |
State |  | 274 |  |  | 416 |  |  | 130 |
Total current tax provision (benefit) |  | $ | (174) |  |  | $ | 1,511 |  |  | $ | 522 |
Deferred: |  |  |  |  |  |
Federal |  | $ | 3,538 |  |  | $ | 1,258 |  |  | $ | 4,068 |
State |  | 127 |  |  | (850) |  |  | 237 |
Total deferred tax provision |  | $ | 3,665 |  |  | $ | 408 |  |  | $ | 4,305 |
Total income tax provision |  | $ | 3,491 |  |  | $ | 1,919 |  |  | $ | 4,827 |
Schedule of Effective Income Tax Rate Reconciliation | Total income tax provision differed from the amounts computed by applying the U.S. federal statutory income tax rate to income before income taxes as a result of the following:
|  | Year ended January 31, |  |  |  |
(in thousands) |  | 2020 |  | 2019 |  | 2018
Federal income tax expense at the statutory rate |  | $ | 9,063 |  |  | $ | 15,922 |  |  | $ | 17,744 |
State income tax expense, net of federal tax benefit |  | 960 |  |  | 1,518 |  |  | 1,241 |
Other non-deductible or non-taxable items, net |  | 798 |  |  | 251 |  |  | 143 |
Excessive employee remuneration |  | 2,117 |  |  | 160 |  |  | — |
Excess tax benefits on stock-based compensation expense, net |  | (4,815) |  |  | (14,255) |  |  | (14,136) |
Federal research and development credits |  | (2,296) |  |  | (2,252) |  |  | (729) |
Change in uncertain tax position reserves, net of indirect benefits |  | 491 |  |  | 450 |  |  | 191 |
Non-deductible acquisition-related costs |  | 3,032 |  |  | — |  |  | — |
Non-taxable gain on investment in subsidiary |  | (5,790) |  |  | — |  |  | — |
Deferred tax rate adjustment due to tax reform |  | — |  |  | — |  |  | 458 |
Current statutory rate differential due to tax reform |  | — |  |  | — |  |  | (308) |
Other items, net |  | (69) |  |  |  | 125 |  |  |  | 223 |
Total income tax provision |  | $ | 3,491 |  |  | $ | 1,919 |  |  | $ | 4,827 |
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities consisted of the following:
(in thousands) |  | January 31, 2020 |  | January 31, 2019
Deferred tax assets: |  |  |  |
Net operating loss carryforward |  | $ | 1,147 |  |  | $ | 68 |
Stock compensation |  | 10,764 |  |  | 6,987 |
Research and development credits |  | 4,693 |  |  | 2,323 |
Lease liabilities |  | 20,232 |  |  | — |
Deferred rent |  | — |  |  |  | 626 |
Accruals and reserves |  | 6,854 |  |  | 1,503 |
Other, net |  | 2,154 |  |  | 224 |
Total gross deferred tax assets |  | $ | 45,844 |  |  | $ | 11,731 |
Less valuation allowance |  | (203) |  |  |  | (97) |
Deferred tax assets, net of valuation allowance |  | 45,641 |  |  |  | 11,634 |
Deferred tax liabilities: |  |  |  |  |  |  |
Fixed assets |  | (4,875) |  |  |  | (1,294) |
Intangible assets |  | (142,673) |  |  |  | (4,798) |
Incremental contract costs |  | (5,474) |  |  | (4,654) |
Right-of-use assets |  | (21,068) |  |  | — |
Goodwill |  | (1,831) |  |  | — |
Other, net |  | (194) |  |  | (127) |
Total gross deferred tax liabilities |  | (176,115) |  |  | (10,873) |
Net deferred tax asset (liability) |  | $ | (130,474) |  |  | $ | 761 |
Schedule of Unrecognized Tax Benefits Roll Forward | A tabular reconciliation of the beginning and ending amount of gross unrecognized tax benefits, including the impact of purchase accounting from the Acquisition, is as follows:
(in thousands) |  | January 31, 2020 |  | January 31, 2019
Gross unrecognized tax benefits at beginning of year |  | $ | 1,693 |  |  | $ | 889 |
Gross amounts of increases and decreases: |  |  |  |  |  |
Increases as a result of tax positions taken during a prior period |  | 6,888 |  |  | — |
Decreases as a result of tax positions taken during a prior period |  | (1) |  |  | (1) |
Increases as a result of tax positions taken during the current period |  | 790 |  |  | 805 |
Decreases as a result of tax positions taken during the current period |  | — |  |  | — |
Decreases resulting from the lapse of the applicable statute of limitations |  | — |  |  | — |
Gross unrecognized tax benefits at end of year |  | $ | 9,370 |  |  | $ | 1,693 |
Schedule of Unrecognized Tax Benefit Netted Against Deferred Tax Asset | The resulting unrecognized tax benefit recorded within the Company's consolidated balance sheet excludes the following amounts that have been netted against the related deferred tax assets or tax receivables accordingly:
(in thousands) |  | January 31, 2020 |  | January 31, 2019
Total gross unrecognized tax benefits |  | $ | 9,370 |  |  | $ | 1,693 |
Amounts netted against related deferred tax assets |  | (8,914) |  |  | (1,693) |
Unrecognized tax benefits recorded on the consolidated balance sheet |  | $ | 456 |  |  | $ | — |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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