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Income Taxes (Tables) | 12 Months Ended
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Apr. 30, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Net Loss Before Provision for Income Taxes | The components of net loss before provision for income taxes are as follows:
| April 30, |
| 2025 |  |  | 2024 |
U.S. operations | $ | (105,417 | ) |  | $ | (75,374 | )
Foreign operations |  | (8,262 | ) |  |  | (18,722 | )
Net loss before provision for income taxes | $ | (113,679 | ) |  | $ | (94,096 | )
Summary of Reconciliation Between Provision (Benefit) for Income Taxes |
| April 30, |
| 2025 |  |  | 2024 |
Tax benefit at U.S. statutory rate | $ | (28,420 | ) |  | $ | (19,760 | )
Non-taxable foreign income |  | 4,719 |  |  |  | (373 | )
State tax (net of federal tax benefit) |  | (4,110 | ) |  |  | (2,325 | )
Non-deductible expenses |  | 3,561 |  |  |  | 719 |
R&D credit (net of reserve) |  | (402 | ) |  |  | (704 | )
Other |  | — |  |  |  | 23 |
Change in valuation allowance |  | 24,787 |  |  |  | 22,444 |
Provision for income taxes | $ | 135 |  |  | $ | 24 |
Summary of Components of Deferred Tax Assets and Liabilities | Significant components of the deferred tax assets and liabilities are as follows:
| April 30, |
| 2025 |  |  | 2024 |
Deferred tax assets |  |  |  |  |
Loss carryforwards | $ | 52,281 |  |  | $ | 34,572 |
Interest carryforward |  | 7,211 |  |  |  | 5,786 |
Accrued liabilities |  | 4,553 |  |  |  | 2,261 |
Operating lease liability |  | 539 |  |  |  | 354 |
Disposable medical equipment supplies |  | 224 |  |  |  | 161 |
U.S. research and development credits |  | 5,517 |  |  |  | 5,116 |
Intangible asset |  | 35,375 |  |  |  | 35,375 |
Share-based compensation |  | 4,998 |  |  |  | — |
Total deferred tax assets | $ | 110,698 |  |  | $ | 83,625 |
Less: valuation allowance for deferred tax assets |  | (103,815 | ) |  |  | (79,028 | )
Net deferred tax assets | $ | 6,883 |  |  | $ | 4,597 |
Deferred tax liabilities |  |  |  |  |
Property and equipment | $ | (6,233 | ) |  | $ | (4,161 | )
Prepaid expenses |  | (533 | ) |  |  | (228 | )
Right-of-use assets |  | (257 | ) |  |  | (284 | )
Total deferred tax liabilities | $ | (7,023 | ) |  | $ | (4,673 | )
Net deferred tax liabilities | $ | (140 | ) |  | $ | (76 | )
Summary of Net Operating Losses and Tax Credit Carryforwards | Net operating losses and tax credit carryforwards as of April 30, 2025 are as follows:
| 2025 |  |  | Expiration Years
Net operating losses, federal | $ | 201,189 |  |  | Indefinite
Net operating losses, state |  | 110,475 |  |  | Various
Tax credits, federal |  | 6,336 |  |  | 2039 - 2043
Net operating losses, foreign |  | 34,307 |  |  | Indefinite
Summary of Activity Related to Unrecognized Tax Benefits | The following table summarized the activity related to unrecognized tax benefits for the years ended:
| April 30, |
| 2025 |  |  | 2024 |
Unrecognized tax benefits at beginning of year | $ | (774 | ) |  | $ | (696 | )
Additions based on tax positions taken in the current year |  | (45 | ) |  |  | (78 | )
Additions based on tax positions taken in the prior year |  | — |  |  |  | — |
Decreases based on tax positions taken in prior years |  | — |  |  |  | — |
Unrecognized tax benefits at end of year | $ | (819 | ) |  | $ | (774 | )

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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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