Income Taxes (Tables)

12 Months Ended

Apr. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

	2023		2022			2021
Federal income taxes at statutory rate	$	421	$	2,659		$	2,355
State income taxes, net of valuation allowance		301		605			–
Expiration and adjustments of deferred tax assets		–		–			451
Change in federal valuation allowance		–		(122,703	)		2,450
Stock-based compensation including 162M limitations		615		(1,153	)		(240	)
Research and development credits		–		–			(4,958	)
Adjustment for federal benefit of state		–		5,326			–
Permanent differences		66		425			4
Other, net		40		(170	)		(62	)
Income tax expense (benefit)	$	1,443	$	(115,011	)	$	–

Schedule of deferred tax assets and deferred tax liabilities

	2023			2022
Net operating losses	$	112,194		$	99,710
Research and development credits		5,569			5,550
Stock-based compensation		2,589			2,710
Deferred revenue		2,420			5,494
Lease liabilities		12,742			11,107
Accrued liabilities		2,248			785
Accrued compensation		1,781			1,705
Total deferred tax assets		139,543			127,061
Less valuation allowance		–			–
Total deferred tax assets, net of valuation allowance		139,543			127,061
Deferred tax liabilities:
Fixed assets		(14,320	)		(1,972	)
ROU assets		(11,584	)		(10,007	)
Total deferred tax liabilities		(25,904	)		(11,979	)
Net deferred tax assets	$	113,639		$	115,082

Schedule of unrecognized tax positions

	2023			2022
Unrecognized tax positions, beginning of year	$	5,133		$	1,600
Gross (decrease) increase – prior period tax positions		(1,693	)		3,533
Unrecognized tax positions, end of year	$	3,440		$	5,133