v3.24.2.u1
Supplemental Financial Statement Information
 6 Months Ended
Jul. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Financial Statement Information
5. Supplemental Financial Statement Information
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
July 31, 2024January 31, 2024
Income tax liability related to BAPA (1)
$231,379 $258,675 
Accrued expenses15,496 11,499 
Acquisition related liabilities (2)
8,455 3,608 
Income taxes payable8,309 2,212 
Customer refunds payable3,398 3,019 
Indirect taxes payable2,579 3,928 
ESPP employee contributions2,224 2,827 
Operating lease liabilities, current324 410 
Total accrued expenses and other current liabilities$272,164 $286,178 
(1) Refer to “Note 12. Income Taxes” for a discussion on the unrecognized tax benefits related to the BAPA.
(2) $1.0 million relates to Oxeye acquisition founder holdback (see Note 6. Acquisitions) and $7.4 million relates to Opstrace acquisition (see Note 4. Cash Equivalents and Short-Term Investments).
Other Income (Expense), Net
Other income (expense), net consisted of the following (in thousands):
Three Months Ended July 31,Six Months Ended July 31,
2024202320242023
Foreign exchange gains (losses), net$867 $(1,268)$230 $(994)
Other income (expense), net165 (62)235 (83)
Total other income (expense), net$1,032 $(1,330)$465 $(1,077)