The following tables present details of stock-based compensation and acquisition-related costs included in each functional line item in the condensed consolidated statements of operations above:

	Three Months Ended April 30,
		2023			2022
	(unaudited, in thousands)
Stock-based compensation:
Cost of revenue	$	941		$	349
Research and development		18,361			17,151
Selling, general and administrative		7,963			9,541
Total stock-based compensation	$	27,265		$	27,041

	Three Months Ended April 30,
		2023			2022
	(unaudited, in thousands)
Acquisition-related costs:
Cost of revenue	$	757		$	757
Research and development		—			—
Selling, general and administrative		520			536
Total acquisition-related costs	$	1,277		$	1,293

The difference between GAAP and non-GAAP gross margin was 2.7% and 1.2%, or $1.7 million and $1.1 million, for the three months ended April 30, 2023 and April 30, 2022, respectively. The differences were due to the effect of stock-based compensation and the amortization of acquisition-related costs.

AMBARELLA, INC.
RECONCILIATION OF GAAP TO NON-GAAP DILUTED EARNINGS (LOSSES) PER SHARE
(in thousands, except share and per share data)
	Three Months Ended April 30,
		2023				2022
	(unaudited)
GAAP net loss	$	(35,902	)		$	(10,822	)
Non-GAAP adjustments:
Stock-based compensation expense		27,265				27,041
Acquisition-related costs		1,277				1,293
Income tax effect		1,333				(446	)
Non-GAAP net income (loss)	$	(6,027	)		$	17,066
GAAP - diluted weighted average shares		39,340,791				37,715,338
Non-GAAP - diluted weighted average shares		39,340,791				39,002,530
GAAP - diluted net loss per share	$	(0.91	)		$	(0.29	)
Non-GAAP adjustments:
Stock-based compensation expense		0.69				0.72
Acquisition-related costs		0.03				0.03
Income tax effect		0.04				(0.01	)
Effect of Non-GAAP - diluted weighted average shares		—				(0.01	)
Non-GAAP - diluted net income (loss) per share	$	(0.15	)		$	0.44

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