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Business Combination (Tables) | 12 Months Ended
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Jan. 31, 2023
Business Combinations [Abstract] |
Summary of Aggregate Purchase Consideration | The aggregate purchase consideration has been allocated as follows:
|  | Amount |
|  | (in thousands) |
Cash consideration transferred |  | $ | 355,071 |
Net working capital adjustment |  |  | 247 |
Fair value of stock-based compensation awards attributable to pre-combination services |  |  | 407 |
Total purchase consideration |  | $ | 355,725 |
Summary of Fair Values of Assets Acquired and Liabilities Assumed | The following table sets forth the fair values of the assets acquired and liabilities assumed in connection with the acquisition:
|  | Acquisition Date |
|  | Fair Value |
|  | (in thousands) |
Cash and cash equivalents |  | $ | 48,032 |
Accounts receivable |  |  | 733 |
Inventories |  |  | 194 |
Prepaid expenses and other current assets |  |  | 134 |
Property and equipment |  |  | 155 |
Intangible assets |  |  | 32,800 |
Goodwill |  |  | 277,024 |
Other non-current assets |  |  | 34 |
Total assets acquired |  |  | 359,106 |
Accounts payable |  |  | 223 |
Accrued and other current liabilities |  |  | 2,193 |
Deferred income tax liability, non-current |  |  | 965 |
Total liabilities assumed |  |  | 3,381 |
Total purchase consideration |  | $ | 355,725 |
Summary of Intangible Assets Acquired in Acquisition | Below is a summary of intangible assets acquired in the acquisition:
|  | Acquisition Date |  |  | Estimated
|  | Fair Value |  |  | Useful Lives
|  | (in thousands) |  |  |
Trade name (1) |  | $ | 2,500 |  |  | 7 years
Customer relationships (2) |  |  | 13,200 |  |  | 9 years
Developed technology (1) |  |  | 17,100 |  |  | 7 years
Total intangible assets acquired |  | $ | 32,800 |  |  |
_____________ (1) The fair values of trade name and developed technology were determined by applying the Relief-from-Royalty Method under the income approach. (2) Customer relationships represent the fair value of the existing relationships using the Multi-Period Excess Earnings Method.
Summary of Unaudited Information | The following table presents unaudited pro forma information as if the acquisition of Oculii had occurred on February 1, 2020. The unaudited pro forma information for the periods indicated includes adjustments for non-recurring transaction costs, amortization of intangibles arising from the acquisition, stock-based compensation expense and the related income tax effects. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the acquisition been effected on February 1, 2020. In addition, these results are not intended to be a projection of future results and do not reflect events that may occur after the acquisition, including but not limited to revenue enhancements, cost savings or operating synergies that the combined entity may achieve as a result of the acquisition.
|  | Pro Forma Year Ended |
|  | January 31, 2022 |  |  | January 31, 2021 |
|  | (unaudited, in thousands) |
Revenue |  | $ | 333,323 |  |  | $ | 223,497 |
Net loss |  | $ | (35,330 | ) |  | $ | (78,644 | )

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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