XML 54 R42.htm IDEA: XBRL DOCUMENT v3.23.2

Stock-Based Compensation Plans (Tables)

6 Months Ended

Jul. 31, 2023

Stock-Based Compensation Plans

Schedule of estimated stock-based compensation expense recognized in condensed consolidated statement of operations

​

​	​	​	​	​	​	​	​	​
​		Three Months Ended				Six Months Ended
​		July 31,		July 31,		July 31,		July 31,
​	​	2023	​	2022	​	2023	​	2022
Cost of revenues		304		254		505		449
Sales and marketing		1,417		675		2,287		1,160
Research and development		580		490		965		857
General and administrative		2,150		2,317		3,613		4,057
Effect on net income		4,451		3,736		7,370		6,523

Schedule of weighted-average assumptions

​

​	​	​	​	​
​	​	Six Months Ended
​		July 31,		July 31,
​	​	2023	​	2022
​	​	​	​	​
Expected dividend yield (%)		—	​	—
Expected volatility (%)		30.8	​	29.2
Risk-free rate (%)		3.2	​	2.4
Expected option life (years)		5	​	5

Schedule of stock option activity

​

​	​	​	​	​	​	​	​	​	​	​
​		​		​			Weighted-		​
​	​	Number of	​	Weighted-		​	Average	​	Aggregate
​	​	Stock	​	Average		​	Remaining	​	Intrinsic
​	​	Options	​	Exercise		​	Contractual	​	Value
​	​	Outstanding	​	Price		​	Life (years)	​	(in millions)
Balance at January 31, 2023		1,593,433	​	$	45.54		4.1	​	$	45.7
Granted		278,845	​	$	80.10		​	​		​
Exercised		(201,511)	​	$	30.87		​	​		​
Forfeited		(13,323)	​	$	61.52		​	​		​
Balance at July 31, 2023		1,657,444	​	$	51.83		4.3	​	$	41.9
​	​	​	​	​	​	​	​	​	​	​
Vested or expected to vest at July 31, 2023		1,657,444	​	$	51.83		4.3	​	$	41.9
​	​	​	​	​	​	​	​	​	​	​
Exercisable at July 31, 2023		918,043	​	$	41.39		3.3	​	$	32.2

Schedule of performance share units activity

​

​	​	​	​	​	​	​	​	​	​	​
​		​		Weighted-			Weighted-		​
​	​	​	​	Average		​	Average	​	Aggregate
​	​	Number of	​	Granted		​	Remaining	​	Intrinsic
​	​	PSUs	​	Date Fair		​	Contractual	​	Value
​	​	Outstanding	​	Value		​	Life (years)	​	(in millions)
Balance at January 31, 2023		915,233	​	$	38.41		4.5	​	$	67.9
Granted	​	95,134	​	$	106.36	​	​	​	​	​
Performance units issued	​	68,005	​	$	54.00	​	​	​	​	​
Exercised	​	(84,125)	​	$	11.19	​	​	​	​	​
Forfeited	​	(2,475)	​	$	82.13	​	​	​	​	​
Balance at July 31, 2023	​	991,772	​	$	54.07	​	5.0	​	$	75.9
​	​	​	​	​	​	​	​	​	​	​
Vested or expected to vest at July 31, 2023		991,772	​	$	54.07		5.0	​	$	75.9
​	​	​	​	​	​	​	​	​	​	​
Exercisable at July 31, 2023		723,681	​	$	36.95		3.7	​	$	55.3

Schedule of restricted share units activity

​

​	​	​	​	​	​	​	​	​	​	​
​		​		Weighted-			Weighted-		Aggregate
​	​	​	​	Average		​	Average	​	Intrinsic
​	​	Number of	​	Granted		​	Remaining	​	Value
​	​	RSUs	​	Date Fair		​	Contractual	​	(in
​	​	Outstanding	​	Value		​	Life (years)	​	millions)
Balance at January 31, 2023		474,631	​	$	32.44		4.7	​	$	35.2
Granted		61,774	​	$	80.19		​	​		​
Exercised	​	(53,898)	​	$	8.55	​	​	​	​	​
Forfeited	​	(413)	​	$	60.89	​	​	​	​	​
Balance at July 31, 2023		482,094	​	$	40.34		5.3	​	$	36.9
​	​	​	​	​	​	​	​	​	​	​
Vested or expected to vest at July 31, 2023		482,094	​	$	40.34		5.3	​	$	36.9
​	​	​	​	​	​	​	​	​	​	​
Exercisable at July 31, 2023		361,598	​	$	30.32		4.1	​	$	27.7

Schedule of cash settled restricted share unit plan activity

​

​	​	​	​	​
​		​		Weighted-
​	​	​	​	Average
​	​	Number of	​	Remaining
​	​	CRSUs	​	Contractual
​	​	Outstanding	​	Life (years)
Balance at January 31, 2023		14,583		1.4
Granted	​	7,879	​	​
Vested and settled in cash	​	(6,129)	​	​
Balance at July 31, 2023	​	16,333	​	2.0
​	​	​	​	​
Non-vested at July 31, 2023		16,333		2.0

X

- Definition

Tabular disclosure of cash settled under restricted share units.

+ References

No definition available.

+ Details

Name:	dsgx_ScheduleOfCashSettledRestrictedShareUnitPlanActivityTableTextBlock
Namespace Prefix:	dsgx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average grant date fair value for outstanding performance shares.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Subparagraph (c)
-Paragraph 2
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ShareBasedCompensationPerformanceSharesAwardOutstandingActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration