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Note 6 - Discontinued Operations (Tables) | 12 Months Ended
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Jan. 31, 2023
Notes Tables |
Disposal Groups, Including Discontinued Operations [Table Text Block] |
|  | Fiscal 2023 |  |  | Fiscal 2022 |  |  | Fiscal 2021 |
|  | Successor |  |  | Successor |  |  | Predecessor (SLH) |  |  | Predecessor (SLH) |  |  | Predecessor (PL) |
|  | From |  |  | From |  |  | From |  |  | From |  |  | From |
|  | February 1, 2022 to |  |  | June 12, 2021 to |  |  | February 1, 2021 |  |  | August 27, 2020 to |  |  | February 1, 2020 to |
|  | January 31, 2023 |  |  | January 31, 2022 |  |  | to June 11, 2021 |  |  | January 31, 2021 |  |  | August 27, 2020 |
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total revenues |  | $ | 60,706 |  |  | $ | 75,911 |  |  | $ | 37,142 |  |  | $ | 35,518 |  |  | $ | 76,179 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs of revenues |  |  | 19,027 |  |  |  | 25,688 |  |  |  | 13,838 |  |  |  | 17,728 |  |  |  | 24,932 |
Content and software development |  |  | 12,246 |  |  |  | 16,114 |  |  |  | 9,072 |  |  |  | 10,751 |  |  |  | 16,030 |
Selling and marketing |  |  | 11,507 |  |  |  | 13,116 |  |  |  | 7,539 |  |  |  | 10,784 |  |  |  | 15,152 |
General and administrative |  |  | 730 |  |  |  | 1,164 |  |  |  | 746 |  |  |  | 887 |  |  |  | 1,583 |
Amortization of intangible assets |  |  | 6,345 |  |  |  | 6,873 |  |  |  | 4,410 |  |  |  | 3,593 |  |  |  | 10,643 |
Impairment of intangible assets |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 132,242 |
Acquisition-related and recapitalization costs |  |  | 1,609 |  |  |  | 607 |  |  |  | 297 |  |  |  | 582 |  |  |  | 1,242 |
Restructuring |  |  | 42 |  |  |  | 121 |  |  |  | (127 | ) |  |  | 2,425 |  |  |  | 339 |
Total operating expenses |  |  | 51,506 |  |  |  | 63,683 |  |  |  | 35,775 |  |  |  | 46,750 |  |  |  | 202,163 |
Operating income (loss) from discontinued operations |  |  | 9,200 |  |  |  | 12,228 |  |  |  | 1,367 |  |  |  | (11,232 | ) |  |  | (125,984 | )
Other income (expense), net |  |  | 2,681 |  |  |  | 31 |  |  |  | (326 | ) |  |  | (110 | ) |  |  | (129 | )
Interest income |  |  | 12 |  |  |  | 18 |  |  |  | 4 |  |  |  | 9 |  |  |  | 21 |
Interest expense |  |  | (1,443 | ) |  |  | (1,176 | ) |  |  | (57 | ) |  |  | (92 | ) |  |  | (86 | )
Reorganization items, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (32,007 | )
Income (loss) from discontinued operations before income taxes |  |  | 10,450 |  |  |  | 11,101 |  |  |  | 988 |  |  |  | (11,425 | ) |  |  | (158,185 | )
Provision for (benefit from) income taxes |  |  | 1,967 |  |  |  | (839 | ) |  |  | (187 | ) |  |  | (7,457 | ) |  |  | 7,761 |
Net income (loss) from discontinued operations |  | $ | 8,483 |  |  | $ | 11,940 |  |  | $ | 1,175 |  |  | $ | (3,968 | ) |  | $ | (165,946 | )
|  | January 31, 2022 |
Carrying amount of assets included as part of discontinued operations |  |  |  |
Cash and cash equivalents |  | $ | 16,496 |
Restricted cash |  |  | 236 |
Accounts receivable |  |  | 38,587 |
Prepaid expenses and other current assets |  |  | 8,755 |
Current assets of discontinued operations |  |  | 64,074 |
Property and equipment, net |  |  | 6,609 |
Goodwill |  |  | 75,693 |
Intangible assets, net |  |  | 75,628 |
Right of use assets |  |  | 1,937 |
Other assets |  |  | 4,945 |
Long-term assets of discontinued operations |  |  | 164,812 |
Total assets classified as discontinued operations in the condensed consolidated balance sheet |  | $ | 228,886 |
Carrying amounts of liabilities included as part of discontinued operations: |  |  |  |
Accounts payable |  | $ | 1,502 |
Accrued compensation |  |  | 10,293 |
Accrued expenses and other current liabilities |  |  | 3,260 |
Lease liabilities |  |  | 508 |
Deferred revenue |  |  | 71,904 |
Current liabilities of discontinued operations |  |  | 87,467 |
Deferred revenue - non-current |  |  | 292 |
Deferred tax liabilities |  |  | 516 |
Long term lease liabilities |  |  | 1,605 |
Other long-term liabilities |  |  | 13 |
Long-term liabilities of discontinued operations |  |  | 2,426 |
Total liabilities classified as discontinued operations in the condensed consolidated balance sheet |  | $ | 89,893 |

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