v3.20.1

Income taxes (Tables)

12 Months Ended

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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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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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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