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Income Taxes (Tables) | 12 Months Ended
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Jan. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Provision | The components of the income tax provision were as follows (in thousands):
| Year Ended January 31,
| 2021 |  | 2022 |  | 2023
Current income provision: |  |  |  |  |
State | 32 |  | 5 |  | 135
Foreign | 361 |  | 80 |  | 586
| 393 |  | 85 |  | 721
Deferred income tax provision: |  |  |  |  |
Foreign | 16 |  | (546) |  | 458
Provision for (benefit from) income taxes | $ | 409 |  | $ | (461) |  | $ | 1,179
Schedule of Effective Income Tax Rate Reconciliation | Total income tax expense differed from the amounts computed by applying the U.S. federal income tax rate to income before income tax expense as a result of the following (in thousands):
| Year Ended January 31,
| 2021 |  | 2022 |  | 2023
Tax benefit at U.S. federal statutory rate(1) | $ | (17,687) |  |  | $ | (21,540) |  |  | $ | (21,918) |
State income taxes, net of federal tax benefit | (4,689) |  |  | (4,896) |  |  | (5,325) |
Non-deductible expenses | 85 |  |  | 157 |  |  | 3,168 |
Foreign tax differential | 351 |  |  | (752) |  |  | 7 |
Stock-based compensation | (4,263) |  |  | (15,045) |  |  | 10,730 |
Research and development credits | (2,561) |  |  | (2,579) |  |  | (1,839) |
Change in valuation allowance | 29,160 |  |  | 44,287 |  |  | 16,260 |
Foreign withholding taxes | — |  |  | — |  |  | 82 |
Other | 13 |  |  | (93) |  |  | 14 |
Provision for (benefit from) income taxes | $ | 409 |  |  | $ | (461) |  |  | $ | 1,179 |
(1) The statutory tax rate used in this analysis was 21% for the years ended January 31, 2021, 2022 and 2023.
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities were as follows (in thousands):
| As of January 31,
| 2022 |  | 2023
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 316,381 |  |  | $ | 313,405 |
Stock based compensation | 11,641 |  |  | 9,584 |
Accruals and other reserves | 3,880 |  |  | 3,760 |
Research and development credit carryforwards | 20,397 |  |  | 22,236 |
163(j) interest limitation | 10,578 |  |  | 12,421 |
174 Expense | — |  |  | 17,242 |
Foreign acquisition costs | 35 |  |  | 36 |
Lease liability | 4,964 |  |  | 4,984 |
Deferred Revenue | — |  |  | 904 |
Other | 1,624 |  |  | 839 |
Gross deferred tax assets | 369,500 |  |  | 385,411 |
Valuation allowance | (352,834) |  |  | (369,094) |
Total deferred tax assets, net of valuation allowance | 16,666 |  |  | 16,317 |
Deferred tax liabilities: |  |  |
Contract acquisition costs | (8,924) |  |  | (9,014) |
Capitalized software | (3,645) |  |  | (3,893) |
Right-of-use assets | (4,010) |  |  | (3,751) |
Basis difference in intangible assets | (313) |  |  | (351) |
Total deferred tax liabilities | (16,892) |  |  | (17,009) |
Net deferred tax liabilities | $ | (226) |  |  | $ | (692) |
Summary of Aggregate Changes in Unrecognized Tax Benefits | During the fiscal years ended years ended January 31, 2021, 2022 and 2023, the aggregate changes in the total gross amount of unrecognized tax benefits were as follows (in thousands):
| Year Ended January 31,
| 2021 |  | 2022 |  | 2023
Beginning balance | $ | 5,430 |  |  | $ | 6,333 |  |  | $ | 7,236 |
Increase in unrecognized tax benefits taken in prior years | 939 |  |  | 914 |  |  | 663 |
Decrease in unrecognized tax benefits related to current year | (36) |  |  | (11) |  |  | (31) |
| $ | 6,333 |  |  | $ | 7,236 |  |  | $ | 7,868 |

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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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