Note 7 - Intangible Assets (Tables)
|
12 Months Ended |
Jan. 31, 2023 |
|---|
| Notes Tables |
|
| Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class [Table Text Block] |
| |
|
January 31, 2023 (Successor) |
|
|
January 31, 2022 (Successor) |
|
| |
|
Gross |
|
|
|
|
|
|
Net |
|
|
Gross |
|
|
|
|
|
|
Net |
|
| |
|
Carrying |
|
|
Accumulated |
|
|
Carrying |
|
|
Carrying |
|
|
Accumulated |
|
|
Carrying |
|
| |
|
Amount |
|
|
Amortization |
|
|
Amount |
|
|
Amount |
|
|
Amortization |
|
|
Amount |
|
| Developed software/ courseware |
|
$ |
374,057 |
|
|
$ |
123,219 |
|
|
$ |
250,838 |
|
|
$ |
303,171 |
|
|
$ |
43,956 |
|
|
$ |
259,215 |
|
| Customer contracts/ relationships |
|
|
336,182 |
|
|
|
42,026 |
|
|
|
294,156 |
|
|
|
332,300 |
|
|
|
10,436 |
|
|
|
321,864 |
|
| Vendor relationships |
|
|
39,887 |
|
|
|
36,666 |
|
|
|
3,221 |
|
|
|
43,900 |
|
|
|
21,219 |
|
|
|
22,681 |
|
| Trademarks and trade names |
|
|
41,680 |
|
|
|
1,454 |
|
|
|
40,226 |
|
|
|
1,500 |
|
|
|
104 |
|
|
|
1,396 |
|
| Publishing rights |
|
|
41,100 |
|
|
|
13,449 |
|
|
|
27,651 |
|
|
|
41,100 |
|
|
|
5,229 |
|
|
|
35,871 |
|
| Backlog |
|
|
49,700 |
|
|
|
32,780 |
|
|
|
16,920 |
|
|
|
49,700 |
|
|
|
4,906 |
|
|
|
44,794 |
|
| Skillsoft trademark |
|
|
84,700 |
|
|
|
— |
|
|
|
84,700 |
|
|
|
84,700 |
|
|
|
— |
|
|
|
84,700 |
|
| Global Knowledge trademark |
|
|
25,400 |
|
|
|
5,046 |
|
|
|
20,354 |
|
|
|
25,400 |
|
|
|
2,062 |
|
|
|
23,338 |
|
| Total intangible assets |
|
$ |
992,706 |
|
|
$ |
254,640 |
|
|
$ |
738,066 |
|
|
$ |
881,771 |
|
|
$ |
87,912 |
|
|
$ |
793,859 |
|
|
| Finite-Lived Intangible Assets Amortization Expense [Table Text Block] |
| For fiscal years ended January 31: |
|
Amortization Expense |
|
| 2024 |
|
$ |
153,891 |
|
| 2025 |
|
|
132,906 |
|
| 2026 |
|
|
128,612 |
|
| 2027 |
|
|
82,026 |
|
| 2028 |
|
|
42,057 |
|
| Thereafter |
|
|
113,874 |
|
| Total future amortization |
|
$ |
653,366 |
|
|
| Schedule of Goodwill [Table Text Block] |
| Description |
|
Skillsoft |
|
|
GK |
|
|
Consolidated |
|
| Goodwill, net January 31, 2020 (Predecessor (PL)) |
|
$ |
1,112,820 |
|
|
$ |
— |
|
|
$ |
1,112,820 |
|
| Foreign currency translation adjustment |
|
|
(158 |
) |
|
|
— |
|
|
|
(158 |
) |
| Impairment of goodwill |
|
|
(107,934 |
) |
|
|
— |
|
|
|
(107,934 |
) |
| Canada deconsolidation |
|
|
(5,100 |
) |
|
|
— |
|
|
|
(5,100 |
) |
| Goodwill, net August 27, 2020 (Predecessor (PL)) |
|
|
999,628 |
|
|
|
— |
|
|
|
999,628 |
|
| Impact of Fresh-Start reporting |
|
|
(507,843 |
) |
|
|
— |
|
|
|
(507,843 |
) |
| Goodwill, net August 28, 2020 (Predecessor (SLH)) |
|
|
491,785 |
|
|
|
— |
|
|
|
491,785 |
|
| Foreign currency translation adjustment |
|
|
(132 |
) |
|
|
— |
|
|
|
(132 |
) |
| Goodwill, net January 31, 2021 (Predecessor SLH) |
|
|
491,653 |
|
|
|
— |
|
|
|
491,653 |
|
| Foreign currency translation adjustment |
|
|
(134 |
) |
|
|
— |
|
|
|
(134 |
) |
| Goodwill, net June 11, 2021 (Predecessor SLH) |
|
$ |
491,519 |
|
|
$ |
— |
|
|
$ |
491,519 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Acquisition of Skillsoft and GK |
|
|
659,667 |
|
|
|
116,413 |
|
|
|
776,080 |
|
| Foreign currency translation adjustment |
|
|
(47 |
) |
|
|
(623 |
) |
|
|
(670 |
) |
| Acquisition of Pluma |
|
|
14,892 |
|
|
|
— |
|
|
|
14,892 |
|
| Measurement period adjustments |
|
|
5,988 |
|
|
|
(479 |
) |
|
|
5,509 |
|
| Goodwill, net January 31, 2022 (Successor) |
|
|
680,500 |
|
|
|
115,311 |
|
|
|
795,811 |
|
| Acquisition of Codecademy |
|
|
309,967 |
|
|
|
— |
|
|
|
309,967 |
|
| Foreign currency translation adjustment |
|
|
(126 |
) |
|
|
(392 |
) |
|
|
(518 |
) |
| Impairment of goodwill |
|
|
(569,256 |
) |
|
|
(72,106 |
) |
|
|
(641,362 |
) |
| Measurement period adjustments |
|
|
(3,745 |
) |
|
|
(2,409 |
) |
|
|
(6,154 |
) |
| Goodwill, net January 31, 2023 (Successor) |
|
$ |
417,340 |
|
|
$ |
40,404 |
|
|
$ |
457,744 |
|
|