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Acquisition of Business of GenePOC (Tables)
 12 Months Ended
Sep. 30, 2019
Business Combinations [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
The recognized preliminary amounts of identifiable assets acquired and liabilities assumed in the acquisition of the GenePOC business are as follows:
                         
 
PRELIMINARY
 
 
June 3,
2019
 

(as initially
reported)
 
  
Measurement
Period
Adjustments
 
  
June 3,
2019 
(as adjusted)
 
Fair value of assets acquired -
 
 
 
 
 
 
 
 
 
 
 
 
 
Accounts receivable
 
$
58
 
 
$
(1
)
 
$
57
 
Inventories
   
1,617
      
(106
 )    
1,511
  
Other current assets
   
77
      
7
      
84
  
Property, plant and equipment
   
1,520
      
(96
 )    
1,424
  
Goodwill
   
34,482
      
100
      
34,582
  
Other intangible assets (estimated useful life):
   
     
     
 
License agreement (10 years)
   
5,990
      
—  
      
5,990
  
Technology (15 years)
   
34,040
      
96
      
34,136
  
Government grant (1.33 years)
   
800
      
—  
      
800
  
                         
   
78,584
      
—  
      
78,584
  
Fair value of liabilities assumed -
 
 
 
 
 
 
 
 
 
 
 
 
Accounts payable and accrued expenses
   
1,082
      
(24
 )    
1,058
  
                         
Total consideration paid (including contingent consideration currently estimated at $27,200)
  $
77,502
     $
24
     $
77,526
  
                         
 
 
Business Acquisition, Pro Forma Information
                 
Year Ended September 30,
  
2019
 
  
2018
  
Net Revenues
 
$
201,222
 
   $
213,753
  
Net Earnings
 
$
16,093
 
   $
9,407
  
 
 
Business Acquisition Proforma Adjustments
These pro forma amounts have been calculated by including the results of GenePOC, and adjusting the combined results to give effect to the following, as if the acquisition had been consummated on October 1, 201
7
, together with the consequential tax effects thereon:
 
                 
Year Ended September 30,
  
2019
 
  
2018
  
Adjustments to Net Revenues
    
     
 
GenePOC
pre-acquisition
revenues
 
$
208
 
   $
182
 
Adjustments to Net Earnings
    
     
 
GenePOC
pre-acquisition
net loss
 
$
(9,578
)
   $
(12,775
 )
Pro forma adjustments:
 
 
 
    
 
Meridian acquisition-related costs
 
 
1,808
 
    
—  
  
 
GenePOC transaction-related costs
 
 
1,245
 
    
—  
  
 
Expenses related to
non-continuing
personnel, locations
 
or activities
 
 
1,576
 
    
2,552
  
 
Incremental depreciation and amortization
   
(2,344
)
    
(3,499
 )
 
Incremental interest costs
   
(743
)
    
(977
 )
 
Tax effects of pro forma adjustments
   
(253
)
    
257
  
                 
Total Adjustments to Net Earnings
 
$
(8,289
)
   $
(14,442
 )