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Note 9 - Taxes (Tables)

12 Months Ended

Jan. 31, 2023

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [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 28, 2020				February 1, 2020
		January 31, 2023				January 31, 2022				to June 11, 2021				January 31, 2021				to August 27, 2020
Domestic		$	(129,542	)		$	(12,247	)		$	(21,838	)		$	(75,389	)		$	527,248
Foreign			(701,497	)			(50,803	)			(32,122	)			(28,842	)			2,463,403
Income (loss) before income taxes		$	(831,039	)		$	(63,050	)		$	(53,960	)		$	(104,231	)		$	2,990,651

Schedule of Components of Income Tax Expense (Benefit) [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				June 12, 2021				February 1, 2021				August 28, 2020				February 1, 2020
		to				to				to				to				to
		January 31, 2023				January 31, 2022				June 11, 2021				January 31, 2021				August 27, 2020
CURRENT
Federal		$	(2,246	)		$	(8,786	)		$	16,632			$	172			$	353
State			583				(5,571	)			4,288				706				(21	)
Foreign			4,716				643				1,267				121				982
Current tax provision (benefit)			3,053				(13,714	)			22,187				999				1,314
DEFERRED
Federal			(17,734	)			12,853				(14,042	)			(9,224	)			9,264
State			(4,285	)			5,601				(6,189	)			(3,145	)			3,297
Foreign			(22,007	)			(9,044	)			(5,477	)			(3,107	)			46,818
Deferred tax provision (benefit)			(44,026	)			9,410				(25,708	)			(15,476	)			59,379
Income tax provision (benefit)		$	(40,973	)		$	(4,304	)		$	(3,521	)		$	(14,477	)		$	60,693

Schedule of Effective Income Tax Rate Reconciliation [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 28, 2020				February 1, 2020
		January 31, 2023				January 31, 2022				to June 11, 2021				January 31, 2021				to August 27, 2020
United States (21.0%) / Luxembourg (24.9%) / Ireland (12.5%) statutory rate			21.0	%			21.0	%			24.9	%			24.9	%			12.5	%
Increase (decrease) resulting from:
US State income taxes, net of federal benefit			0.4	%			7.5	%			2.5	%			6.1	%			0.2	%
Foreign rate differential			(6.2	)%			(3.2	)%			(10.0	)%			(6.5	)%			0.0	%
Global Intangible Low-Taxed Income			(0.7	)%			1.1	%			0.0	%			0.0	%			0.0	%
Non-deductible expenses			(0.1	)%			(0.3	)%			(0.3	)%			(0.5	)%			0.2	%
Non-deductible interest			0.0	%			0.0	%			0.0	%			0.0	%			0.1	%
Non-deductible officer compensation			(0.1	)%			(3.8	)%			0.0	%			0.3	%			0.0	%
Warrants			0.6	%			5.8	%			0.0	%			0.7	%			0.0	%
Transaction costs			0.0	%			(2.4	)%			(0.1	)%			8.5	%			0.0	%
Unrecognized tax benefit			0.2	%			(7.6	)%			2.4	%			0.4	%			0.0	%
Change in valuation allowance			4.6	%			(15.8	)%			(7.0	)%			(10.4	)%			(4.7	)%
Impairment of goodwill			(10.1	)%			0.0	%			0.0	%			0.0	%			0.5	%
Reorganization and fresh start adjustments			0.0	%			0.0	%			0.0	%			(9.8	)%			(7.5	)%
Return to provision adjustment			(0.2	)%			3.5	%			(5.5	)%			0.0	%			0.7	%
Expired deferred tax assets			(3.9	)%			0.0	%			0.0	%			0.0	%			0.0	%
Internal restructuring			1.1	%			0.0	%			0.0	%			0.0	%			0.0	%
Other			(1.7	)%			1.0	%			(0.4	)%			0.2	%			0.0	%
Effective tax rate			4.9	%			6.8	%			6.5	%			13.9	%			2.0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		Successor				Successor
		January 31, 2023				January 31, 2022
ASSETS
Loss carryforwards		$	102,563			$	77,586
Deferred interest expense			34,194				58,237
Reserves and accruals			7,500				16,309
Lease liabilities			2,635				2,702
Tax credits			72				880
Transaction costs			4,247				6,049
Capitalized research and development expenses			8,133				—
Other intangibles			12,839				—
Other			2,800				—
Gross deferred tax assets			174,983				161,763
Less: Valuation allowance			(133,146	)			(144,717	)
Net deferred tax assets			41,837				17,046
LIABILITIES
Intangibles			(108,208	)			(102,819	)
Property and equipment, net			(1,489	)			(5,823	)
Accrued interest			(1,188	)			(4,007	)
Right-of-use asset			(2,737	)			(2,549	)
Other			(2,191	)			(1,243	)
Gross deferred tax liabilities			(115,813	)			(116,441	)
Total deferred tax liabilities, net		$	(73,976	)		$	(99,395	)

Schedule of Unrecognized Tax Benefits Roll Forward [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 28, 2020				February 1, 2020
		January 31, 2023				January 31, 2022				to June 11, 2021				January 31, 2021				to August 27, 2020
Unrecognized tax benefits, beginning balances		$	14,340			$	3,115			$	3,918			$	3,768			$	3,773
Increases for tax positions taken during the current period			—				6,161				—				—				—
Increases for tax positions taken during a prior period			952				5,975				—				37				35
Decreases for tax positions taken during a prior period			(210	)			—				(788	)			—				(40	)
Other			(720	)			(64	)			(15	)			452				—
Decreases resulting from the expiration of statute of limitations			(2,042	)			(847	)			—				(339	)			—
Unrecognized tax benefits, ending balance		$	12,320			$	14,340			$	3,115			$	3,918			$	3,768

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