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Acquisitions and Discontinued Operations (Tables)
12 Months Ended
Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table presents the final fair value of the assets acquired and liabilities assumed recognized as of the Acquisition Date. The fair value and useful lives of tangible and intangible assets acquired were determine based on various valuation methods, including the income and cost approach, using several significant unobservable inputs including, but not limited to projected cash flows and a discount rate. These inputs are considered Level 3 inputs.

Fair Value

as of Acquisition Date

Assets acquired:

  

Current assets

$

139,560

Goodwill

 

1,251,347

Intangible assets

 

315,300

Other non-current assets

 

354,237

Total assets

$

2,060,444

Liabilities assumed:

 

  

Current liabilities

$

247,276

Noncurrent liabilities

 

128,561

Total liabilities

 

375,837

Fair value of net assets acquired, net of cash

$

1,684,607

Schedule of Pro Forma

The following table provides pro forma results of net revenue and net loss for the year ended December 31, 2022 and 2021 as if Apria was acquired on January 1, 2021, based on the final purchase price allocation. The pro forma

results below are not necessarily indicative of the results that would have been if the acquisition had occurred on the dates indicated, nor are the pro forma results indicative of results which may occur in the future.

Years Ended December 31, 

2022

    

2021

Net revenue

$

10,232,588

$

10,930,590

Net (loss) income

$

(97,687)

$

286,466