Income Taxes (Tables)

12 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of net loss before income taxes were as follows:

	Year Ended January 31,
	2023		2022		2021
	(in thousands)
Domestic	$	(342,999)	$	(131,916)	$	(197,908)
Foreign	(4,276)		(3,255)		1,082
Net loss before income taxes	$	(347,275)	$	(135,171)	$	(196,826)

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for (benefit from) income taxes were as follows:

	Year Ended January 31,
	2023		2022		2021
	(in thousands)
Current
Federal	$	—	$	—	$	—
State	44		17		47
Foreign	1,345		359		151
Total current	$	1,389	$	376	$	198
Deferred
Federal	$	1	$	(1,242)	$	—
State	—		(423)		—
Foreign	(3,557)		(1,641)		—
Total deferred	(3,556)		(3,306)		—
Total provision for income taxes	$	(2,167)	$	(2,930)	$	198

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the U.S. federal statutory rate to the Company’s effective tax rate was as follows:

	Year Ended January 31,
	2023		2022		2021
Tax at federal statutory rate	21.0	%	21.0	%	21.0	%
State tax rate, net	—	%	—	%	—	%
Warrant and earnout revaluation	—	%	20.9	%	(7.8	%)
Stock-based compensation	—	%	8.0	%	(0.2	%)
Intangible assets amortization	—	%	1.3	%	—	%
Change in valuation allowance	(18.9	%)	(45.5	%)	(13.6	%)
Transaction cost	—	%	(1.2	%)	—	%
Research and development tax credits	0.8	%	2.8	%	1.1	%
Section 162(m) executive compensation limitation	(1.2)	%	(5.3)	%	—	%
Other	(1.1)	%	0.2	%	(0.6)	%
Effective tax rate	0.6	%	2.2	%	(0.1)	%

Schedule of Deferred Tax Assets and Liabilities

The significant components of the Company’s deferred tax assets and liabilities as of January 31, 2023 and 2022 were as follows:

	Year Ended January 31,
	2023		2022
	(in thousands)
Deferred tax assets:
Net operating losses	$	216,642	$	199,299
Research & development credits	34,406		25,725
Deferred revenue	18,124		10,691
Accruals and reserves	16,742		10,882
Stock-based compensation	11,706		2,445
Operating lease liabilities	6,589		7,490
Capitalized research & development expense	39,761		—
Total deferred tax assets	343,970		256,532
Less: valuation allowance	(328,786)		(240,584)
Deferred tax liabilities:
Depreciation and amortization	(390)		(177)
Operating lease right-of-use assets	(5,723)		(6,550)
Acquired intangible assets	(22,058)		(26,918)
Total deferred tax liabilities	(28,171)		(33,645)
Net deferred tax assets (liabilities)	$	(12,987)	$	(17,697)

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the activity related to unrecognized tax benefits as follows:

	Year Ended January 31,
	2023		2022		2021
	(in thousands)
Unrecognized tax benefits - beginning	$	19,238	$	9,402	$	10,153
Gross changes - prior period tax position	109		2,039		(3,620)
Gross changes - current period tax position	6,415		7,797		2,869
Unrecognized tax benefits — ending	$	25,762	$	19,238	$	9,402