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v3.25.1

Note 6 - Taxes (Tables) | 12 Months Ended
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Jan. 31, 2025
Notes Tables |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | Twelve Months Ended January 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Domestic |  | $ | (24,556 | ) |  | $ | (197,841 | ) |  | $ | (129,542 | )
Foreign |  |  | (103,091 | ) |  |  | (167,027 | ) |  |  | (701,497 | )
Income (loss) before income taxes |  | $ | (127,647 | ) |  | $ | (364,868 | ) |  | $ | (831,039 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Twelve Months Ended January 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
CURRENT |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 694 |  |  | $ | 722 |  |  | $ | (2,246 | )
State |  |  | 398 |  |  |  | 415 |  |  |  | 583 |
Foreign |  |  | 3,159 |  |  |  | 4,664 |  |  |  | 4,716 |
Current tax provision (benefit) |  |  | 4,251 |  |  |  | 5,801 |  |  |  | 3,053 |
DEFERRED |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 26 |  |  |  | 11 |  |  |  | (17,734 | )
State |  |  | 31 |  |  |  | (45 | ) |  |  | (4,285 | )
Foreign |  |  | (10,047 | ) |  |  | (22,032 | ) |  |  | (22,007 | )
Deferred tax provision (benefit) |  |  | (9,990 | ) |  |  | (22,066 | ) |  |  | (44,026 | )
Income tax provision (benefit) |  | $ | (5,739 | ) |  | $ | (16,265 | ) |  | $ | (40,973 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Twelve Months Ended January 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
United States (21.0%) |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
Increase (decrease) resulting from: |  |  |  |  |  |  |  |  |  |  |  |
US state income taxes, net of federal benefit |  |  | 1.6 | % |  |  | 0.9 | % |  |  | 0.4 | %
Foreign rate differential |  |  | 4.9 | % |  |  | 1.8 | % |  |  | (6.2 | )%
Global intangible low-taxed income |  |  | (4.8 | )% |  |  | (1.8 | )% |  |  | (0.7 | )%
Non-deductible expenses |  |  | (1.3 | )% |  |  | 0.1 | % |  |  | (0.1 | )%
Non-deductible officer compensation |  |  | (0.4 | )% |  |  | 0.0 | % |  |  | (0.1 | )%
Warrants |  |  | 0.0 | % |  |  | 0.3 | % |  |  | 0.6 | %
Unremitted earnings |  |  | (2.1 | )% |  |  | (0.6 | )% |  |  | 0.0 | %
Unrecognized tax benefit |  |  | (0.7 | )% |  |  | (0.8 | )% |  |  | 0.2 | %
Change in valuation allowance |  |  | (16.7 | )% |  |  | (6.7 | )% |  |  | 4.6 | %
Impairment of goodwill |  |  | 0.0 | % |  |  | (8.1 | )% |  |  | (10.1 | )%
Return to provision adjustment |  |  | 2.1 | % |  |  | 0.6 | % |  |  | (0.2 | )%
Expired deferred tax assets |  |  | 0.1 | % |  |  | (2.3 | )% |  |  | (3.9 | )%
Stock-based compensation |  |  | (1.6 | )% |  |  | (0.9 | )% |  |  | (0.4 | )%
Internal restructuring |  |  | 0.0 | % |  |  | 0.0 | % |  |  | 1.1 | %
Rate change |  |  | 2.7 | % |  |  | 2.1 | % |  |  | (0.3 | )%
Other |  |  | (0.3 | )% |  |  | (1.1 | )% |  |  | (1.0 | )%
Effective tax rate |  |  | 4.5 | % |  |  | 4.5 | % |  |  | 4.9 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  |  | As of January 31, |
|  | 2025 |  |  | 2024 |
ASSETS |  |  |  |  |  |  |  |
Loss carryforwards |  | $ | 97,516 |  |  | $ | 97,726 |
Deferred interest expense |  |  | 62,571 |  |  |  | 47,853 |
Reserves and accruals |  |  | 7,211 |  |  |  | 5,776 |
Lease liabilities |  |  | 1,204 |  |  |  | 2,032 |
Transaction costs |  |  | 3,322 |  |  |  | 3,779 |
Capitalized research and development expenses |  |  | 16,668 |  |  |  | 12,329 |
Other intangibles |  |  | 24,323 |  |  |  | 21,197 |
Other |  |  | 68 |  |  |  | 488 |
Gross deferred tax assets |  |  | 212,883 |  |  |  | 191,180 |
Less: Valuation allowance |  |  | (178,222 | ) |  |  | (157,226 | )
Net deferred tax assets |  |  | 34,661 |  |  |  | 33,954 |
LIABILITIES |  |  |  |  |  |  |  |
Intangibles |  |  | (58,207 | ) |  |  | (74,072 | )
Property and equipment, net |  |  | (6,349 | ) |  |  | (4,385 | )
Accrued interest |  |  | (749 | ) |  |  | (1,343 | )
Right-of-use asset |  |  | (839 | ) |  |  | (1,641 | )
Unremitted earnings |  |  | (5,987 | ) |  |  | (3,299 | )
Other |  |  | (4,569 | ) |  |  | (1,362 | )
Gross deferred tax liabilities |  |  | (76,700 | ) |  |  | (86,102 | )
Total deferred tax liabilities, net |  | $ | (42,039 | ) |  | $ | (52,148 | )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | Twelve Months Ended January 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Unrecognized tax benefits, beginning balances |  | $ | 14,820 |  |  | $ | 12,320 |  |  | $ | 14,340 |
Increases for tax positions taken during a prior period |  |  | — |  |  |  | 2,399 |  |  |  | 952 |
Decreases for tax positions taken during a prior period |  |  | (4 | ) |  |  | (95 | ) |  |  | (210 | )
Other |  |  | (110 | ) |  |  | 196 |  |  |  | (720 | )
Decreases for tax positions settled with tax authorities |  |  | (2,080 | ) |  |  | — |  |  |  | — |
Decreases resulting from the expiration of statute of limitations |  |  | — |  |  |  | — |  |  |  | (2,042 | )
Unrecognized tax benefits, ending balance |  | $ | 12,626 |  |  | $ | 14,820 |  |  | $ | 12,320 |

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