BUSINESS COMBINATIONS (Tables)

6 Months Ended

Mar. 31, 2023

BUSINESS COMBINATIONS

Schedule of unaudited pro forma information

The unaudited pro forma information is as follows:

	Three Months Ended		Six Months Ended
	March 31, 2022		March 31, 2022
Total revenues	$	144,027	$	269,721
Net loss	$	(71,731)	$	(98,475)

Plato BioPharma Inc

BUSINESS COMBINATIONS

Schedule of purchase price allocation

The following table summarizes the fair value of assets acquired and liabilities assumed as of the acquisition date:

	October 4, 2021
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

The following table summarizes the fair value of assets acquired and liabilities assumed as of the acquisition date:

	November 5, 2021
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

The following table summarizes the fair value of assets acquired and liabilities assumed as of the acquisition date:

	December 29, 2021
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

The following table summarizes the fair value of assets acquired and liabilities assumed as of the acquisition date:

	January 10, 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

The following table summarizes the fair value of assets acquired and liabilities assumed as of the acquisition date:

	January 27, 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

The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the acquisition date:

	Preliminary
	Allocation as of
	March 31, 2023
Assets acquired and liabilities assumed:
Goodwill		6,002
Intangible assets		5,600
Other liabilities, net		(84)
Deferred tax liabilities		(652)
	$	10,866