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BUSINESS COMBINATIONS (Tables)
9 Months Ended
Jun. 30, 2022
BUSINESS COMBINATIONS  
Schedule of unaudited pro forma information

Three Months Ended

Three Months Ended

Nine Months Ended

Nine Months Ended

June 30, 2022

June 30, 2021

June 30, 2022

June 30, 2021

Total revenues

$

172,793

$

109,184

$

441,889

$

326,658

  

  

  

  

Net loss

 

(3,680)

 

(1,398)

 

(101,870)

 

(23,535)

HistoTox Labs  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

Accounts receivable

977

Unbilled revenues

337

Operating lease right of use ("ROU") asset

2,239

Property and equipment

 

3,929

Intangible assets

8,300

Goodwill

9,339

Accounts payable

(150)

Accrued expenses

(136)

Customer advances

(207)

Operating lease liability

 

(2,239)

$

22,389

Bolder BioPATH  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

  

Accounts receivable

2,146

Unbilled revenues

1,798

Operating lease ROU asset

2,750

Property and equipment

 

6,523

Intangible asset

12,700

Other assets

34

Goodwill

36,206

Accounts payable

(153)

Accrued expenses

 

(243)

Deferred revenue

(662)

Deferred tax liability

(4,867)

Operating lease liability

 

(2,750)

$

53,482

Gateway Pharmacology Laboratories LLC  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

  

Accounts receivable

409

Operating lease ROU asset

120

Property and equipment

 

359

Intangible asset

100

Other assets

4

Goodwill

 

2,260

Accounts payable

(3)

Accrued expenses

(72)

Deferred tax liability

(171)

Operating lease liability

 

(120)

$

2,886

BioReliance Corporation  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

  

Property and equipment

175

Intangible asset

 

640

$

815

Plato BioPharma Inc  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Preliminary

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

  

Cash

1,027

Trade receivables and contract assets

868

Prepaid expenses and other current assets

141

Property and equipment

1,148

Operating lease ROU assets

2,566

Intangible asset

4,800

Goodwill

9,247

Accounts payable

(110)

Fees invoiced in advance

(99)

Operating lease liability

(2,549)

Accrued expenses and other liabilities

(245)

Deferred tax liability

 

(1,488)

$

15,306

Envigo RMS Holding Corp  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Preliminary

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

  

Cash

3,091

Restricted cash

435

Trade receivables and contract assets

44,205

Inventory

42,338

Prepaid expenses and other current assets

18,960

Operating lease ROU assets

8,423

Property and equipment

109,956

Other assets

7,676

Intangible asset

257,000

Goodwill

291,319

Accounts payable

(15,913)

Fees invoiced in advance

(7,040)

Current portion of long-term operating lease

(3,168)

Accrued expenses and other liabilities

 

(22,383)

Long-term operating leases, net

(5,045)

Other liabilities

(4,205)

Long-term debt

(140)

Long-term deferred tax liabilities

(51,815)

Noncontrolling interest

880

$

674,574

Schedule of information related to measurement assumptions

Stock price

$

53.31

Strike price

$

9.93

Volatility

75.93

%

Expected term

3.05

Risk-free rate

0.62

%

Robinson Services, Inc.  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Preliminary

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

  

Customer relationship

4,700

Non-compete agreement

300

Supply agreement

200

Goodwill

948

$

6,148

Integrated Laboratory Systems, LLC (ILS)  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Preliminary

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

  

Cash

797

Trade receivables and contract assets

4,257

Prepaid expenses and other current assets

64

Operating lease ROU assets

3,603

Property and equipment

3,911

Intangible asset

22,600

Goodwill

26,062

Accounts payable

(1,156)

Fees invoiced in advance

(2,420)

Current portion on long-term operating lease

(738)

Accrued expenses and other liabilities

 

(942)

Long-term operating leases, net

(2,425)

Other liabilities

(41)

Long-term deferred tax liabilities

(113)

$

53,459

Orient BioResource Center, Inc  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Preliminary

Allocation as of

June 30, 2022

Assets acquired and liabilities assumed:

 

  

Cash

5,481

Trade receivables and contract assets

2,025

Inventory

9,600

Prepaid expenses and other current assets

2,609

Property and equipment

8,336

Intangible asset

16,600

Goodwill

16,115

Accounts payable

(552)

Fees invoiced in advance

(6,548)

Accrued expenses and other liabilities

 

(287)

Long-term deferred tax liabilities

(4,105)

$

49,274