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Revenue Recognition (Tables)

3 Months Ended

Apr. 30, 2018

Topic 606 [Member]

Cumulative Effects of Adjustments on Condensed Consolidated Balance Sheet and Impacts of Adopting New Revenue Standard on Condensed Consolidated Balance Sheets, Statements of Operations and Statements of Cash Flows

The cumulative effects of adjustments on the February 1, 2018 condensed consolidated balance sheet for the adoption of ASC 606 were as follows:

		Balance as of								Opening Balance as of
		January 31, 2018				Adjustment				February 1, 2018
		(in thousands)
Deferred revenue, current		$	307			$	(43	)		$	264
Retained earnings		$	261,265			$	43			$	261,308

The following table summarizes the impacts of adopting the new revenue standard on our condensed consolidated balance sheets, statements of operations and statements of cash flows as of and for the three months ended April 30, 2018:

		April 30, 2018
		As Reported				Impact of Adoption				Amounts under ASC 605
		(in thousands)
Condensed Consolidated Balance Sheets
Assets:
Prepaid expenses and other current assets		$	3,824			$	(394	)		$	3,430
Liabilities:
Accounts payable			17,449				(89	)			17,360
Accrued and other current liabilities			21,271				(11	)			21,260
Income taxes payable			385				(46	)			339
Deferred revenue, current			546				3,304				3,850
Other long-term liabilities			10,693				4				10,697
Equity:
Retained earnings		$	251,302				(3,555	)		$	247,747

		Three Months Ended April 30, 2018
		As Reported				Impact of Adoption				Amounts under ASC 605
		(in thousands, except per share data)
Condensed Consolidated Statements of Operations
Revenue		$	56,938			$	(4,915	)		$	52,023
Cost of revenue			22,046				(1,600	)			20,446
Gross profit			34,892				(3,315	)			31,577
Loss from operations			(9,950	)			(3,315	)			(13,265	)
Loss before income taxes			(9,158	)			(3,315	)			(12,473	)
Provision for income taxes			848				197				1,045
Net loss		$	(10,006	)		$	(3,512	)		$	(13,518	)
Net loss per share:
Basic		$	(0.30	)		$	(0.11	)		$	(0.41	)
Diluted		$	(0.30	)		$	(0.11	)		$	(0.41	)

The impact of adoption on the comprehensive loss is the same as the impact on net loss.

		Three Months Ended April 30, 2018
		As Reported				Impact of Adoption				Amounts under ASC 605
		(in thousands)
Condensed Consolidated Statements of Cash Flows
Cash flow from operating activities:
Net loss		$	(10,006	)		$	(3,512	)		$	(13,518	)
Prepaid expenses and other current assets			180				394				574
Accounts payable			(2,366	)			(89	)			(2,455	)
Accrued liabilities			(9,640	)			(11	)			(9,651	)
Income taxes payable			(551	)			(46	)			(597	)
Deferred revenue			281				3,261				3,542
Other long-term liabilities		$	294			$	4			$	298

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305

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