BUSINESS COMBINATIONS (Tables)

9 Months Ended

Jun. 30, 2023

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

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

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

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

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

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


	July 7, 2022
Assets acquired and liabilities assumed:
Goodwill	6,002
Intangible assets	5,600
Other liabilities, net	(84)
Deferred tax liabilities	(652)
	$	10,866

The unaudited pro forma information is as follows: