XML 60 R48.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Acquisition of Businesses - Narrative (Details)
3 Months Ended 9 Months Ended 12 Months Ended
Apr. 02, 2024
USD ($)
May 10, 2023
USD ($)
Apr. 01, 2023
USD ($)
Mar. 31, 2023
USD ($)
Dec. 09, 2022
USD ($)
Aug. 09, 2022
USD ($)
Jul. 13, 2022
USD ($)
Mar. 31, 2024
USD ($)
acquisition
Mar. 31, 2023
USD ($)
Apr. 01, 2023
USD ($)
Dec. 31, 2023
USD ($)
Acquisition of Businesses (Details) [Line Items]                      
Deferred consideration     $ 17,279,201             $ 17,279,201  
Change in fair value of contingent liability               $ (6,446) $ 0    
Contingent consideration               $ 19,781,737     $ 19,792,982
Consideration transferred                   73,089,966  
Cash consideration                   27,099,702  
Equity interest issued                   4,000,000  
Number of businesses acquired | acquisition               0      
Exceptional                      
Acquisition of Businesses (Details) [Line Items]                      
Voting interest             100.00%        
Total consideration             $ 13,708,333        
Cash consideration             7,708,333        
Deferred consideration             $ 6,000,000 $ 3,000,000     3,000,000
Contingent consideration period (in months)             24 months        
Contingent consideration arrangements, range of outcomes, value, high             $ 2,000,000        
Performance condition period (in years)             2 years        
Change in fair value of contingent liability               (13,730) 0    
Payment for contingent consideration liability                     426,655
Contingent consideration             $ 1,080,000 265,571     279,301
Business combination, payments for deferred consideration                     3,000,000
Consideration transferred             14,788,333        
Cash consideration             6,375,000        
Equity interest issued             $ 0        
Ryan Brothers                      
Acquisition of Businesses (Details) [Line Items]                      
Voting interest           100.00%          
Deferred consideration           $ 0          
Contingent consideration period (in months)           24 months          
Change in fair value of contingent liability               7,284 0    
Payment for contingent consideration liability                     1,840,026
Contingent consideration           $ 4,000,000   1,828,302     1,821,018
Consideration transferred           11,422,252          
Cash consideration           7,422,252          
Equity interest issued           $ 0          
LMS                      
Acquisition of Businesses (Details) [Line Items]                      
Voting interest         100.00%            
Deferred consideration         $ 11,279,201     0     0
Change in fair value of contingent liability               0 0    
Contingent consideration         2,475,540     600,029     604,827
Business combination, payments for deferred consideration                     11,279,201
Consideration transferred         14,057,191            
Cash consideration         302,450            
Contingent consideration, change from foreign exchange movement               (4,799) $ 50,542    
Equity interest issued         $ 0            
LMS | Subsequent Event                      
Acquisition of Businesses (Details) [Line Items]                      
Payment for contingent consideration liability $ 600,029                    
CRMS                      
Acquisition of Businesses (Details) [Line Items]                      
Voting interest       51.00%         51.00%    
Cash consideration       $ 10,000,000         $ 10,000,000    
Deferred consideration       $ 0         0    
Contingent consideration period (in months)       36 months              
Change in fair value of contingent liability               0 0   1,265,645
Contingent consideration       $ 15,822,190       $ 17,087,835 15,822,190   17,087,835
Consideration transferred       25,822,190              
Cash consideration       9,000,000              
Equity interest issued       $ 1,000,000              
Contingent consideration period to purchase remaining voting interest       49.00%              
Business combination, contingent consideration, liability to be paid in cash       $ 5,000,000         5,000,000    
Business combination, contingent consideration, liability to be paid shares       $ 10,822,190         $ 10,822,190    
Acquisition costs                     229,937
FMC NA                      
Acquisition of Businesses (Details) [Line Items]                      
Deferred consideration     0             0  
Contingent consideration     0             $ 0  
Consideration transferred     7,000,000                
Cash consideration     4,000,000                
Equity interest issued     $ 3,000,000                
Acquisition costs                     $ 35,560
Rapid Reliable Testing                      
Acquisition of Businesses (Details) [Line Items]                      
Cash consideration   $ 1,385,156