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

Fiscal Year Ended

Fiscal Year Ended

September 30, 2022

September 30, 2021

Total revenues

$

593,622

$

454,208

  

  

Net (loss) income

$

(141,601)

$

10,859

HistoTox Labs  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Allocation as of

September 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

September 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

September 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

September 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

Allocation as of

September 30, 2022

Assets acquired and liabilities assumed:

 

  

Cash

1,027

Trade receivables and contract assets

853

Prepaid expenses and other assets

133

Property and equipment

1,127

Operating lease right-of-use assets, net

2,272

Goodwill

9,279

Intangible assets

4,800

Accounts payable

(113)

Accrued expenses and other liabilities

(343)

Operating lease liabilities

(2,272)

Deferred tax liabilities

(1,457)

$

15,306

Envigo RMS Holding Corp  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Allocation as of

September 30, 2022

Assets acquired and liabilities assumed:

 

  

Cash

2,488

Restricted cash

435

Trade receivables and contract assets

43,566

Inventories

40,000

Prepaid expenses and other current assets

17,373

Property and equipment

106,338

Operating lease right-of-use assets, net

13,229

Goodwill

282,768

Intangible assets - customer relationships

251,000

Intangible assets - intellectual property

49,000

Other assets

7,676

Accounts payable

(25,832)

Accrued expenses and other liabilities

(11,665)

Fees invoiced in advance

(7,047)

Current portion on long-term operating lease

 

(4,371)

Long-term operating leases, net

(8,634)

Other liabilities

(5,339)

Deferred tax liabilities

(77,291)

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

Allocation as of

September 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

Allocation as of

September 30, 2022

Assets acquired and liabilities assumed:

 

  

Cash

797

Trade receivables, contract assets and other current assets

4,730

Property and equipment

4,436

Operating lease right-of-use assets, net

4,994

Goodwill

25,283

Intangible assets

22,300

Accounts payable

(1,165)

Accrued expenses and other liabilities

(905)

Fees invoiced in advance

(2,472)

Operating lease liabilities

(4,554)

$

53,444

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

Allocation as of

September 30, 2022

Assets acquired and liabilities assumed:

 

  

Cash

5,481

Trade receivables and contract assets

2,025

Inventories

9,400

Prepaid expenses and other current assets

2,609

Property and equipment

8,336

Goodwill

18,624

Intangible assets

13,400

Accounts payable

(552)

Accrued expenses and other liabilities

(285)

Fees invoiced in advance

(6,548)

Deferred tax liabilities

(3,216)

$

49,274

Protypia, Inc.  
BUSINESS COMBINATIONS  
Schedule of purchase price allocation

Preliminary

Allocation as of

September 30, 2022

Assets acquired and liabilities assumed:

 

  

Other assets, net

50

Goodwill

3,305

Intangible assets

9,600

Deferred tax liabilities

 

(2,089)

$

10,866