XML 41 R28.htm IDEA: XBRL DOCUMENT
v3.24.1

Business Combination (Tables) | 12 Months Ended
--- | ---
Jan. 31, 2024
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 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 in the beginning of the applicable comparable prior annual reporting period. The unaudited pro forma information for the period 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 at the beginning of the period presented. 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 |
|  | (unaudited, in thousands) |
Revenue |  | $ | 333,323 |
Net loss |  | $ | (35,330 | )

X
- Definition Tabular disclosure of business acquisition purchase consideration allocation. + References No definition available. + Details
Name: | amba_ScheduleOfBusinessAcquisitionPurchaseConsiderationAllocationTextBlock
Namespace Prefix: | amba_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration