XML 92 R29.htm IDEA: XBRL DOCUMENT v2.4.0.8
Business Combinations (Tables)
9 Months Ended
Jun. 30, 2013
BusinessCombinationDescriptionAbstract  
ScheduleOfPurchasePriceAllocationTableTextBlock
(In thousands, except exchange ratio and per share amounts)
IES receivable from the Acro Group as of December 31, 2012 (a)$ 2,263
IES deferred cost recorded in connection with transactions with Acro Group between January 1, 2013 and February 15, 2013 1,042
Cash purchase consideration 828
Fair value of contingent consideration (b) 665
Total consideration transferred $ 4,798
(a)As of the Closing Date, IES had a receivable from the Acro Group from past transactions between the two companies. This receivable was forgiven by IES as a portion of the consideration paid to acquire the Acro Group assets and liabilities.
(b)The contingent consideration is based on a formula of the Acro Group's revenue for the first 12 months after February 15, 2013, with a maximum and minimum amount payable by IES.
ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Total estimate of consideration expected to be transferred$ 4,798 
Allocation to fair value of net assets acquired and liabilities assumed:
Trade receivables$ 318 
Prepaid commissions 46 
Inventory 16 
Property and equipment 40 
Order backlog 350 
Covenant not-to-complete 140 
Developed technology 400 
Goodwill (c) 4,184 
Vacation payable (26)
Customer incentive payable (70)
Deferred revenue (600)
Fair Value of Net Assets Acquired: $ 4,798 
(c)The goodwill is attributable to the workforce of the acquired business and other intangibles that do not qualify for separate recognition.
Pro Forma Information [Table Text Block]
Unaudited
Three Months EndedThree Months EndedNine Months EndedNine Months Ended
June 30, 2013June 30, 2012June 30, 2013June 30, 2012
Revenues$ 122 $ 118 $ 374 $ 339 
Net loss from continuing operations$ (515)$ (1,978)$ (2,915)$ (6,439)