Note 6 - Taxes (Tables)
|
12 Months Ended |
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 |
|
|