Goodwill, In-Process Research and Development and Other Assets (Tables)

3 Months Ended

Jun. 30, 2020

Goodwill And Intangible Assets Disclosure [Abstract]

Carrying Value of Goodwill and Change in Balance

The carrying value of goodwill and the change in the balance for the three months ended June 30, 2020 are as follows:

	(in $000's)
Balance, March 31, 2020	$	31,969
Breethe, Inc. acquisition		44,149
Foreign currency translation impact		665
Balance, June 30, 2020	$	76,783

Summary of Components of In-Process Research & Development

The components of IPR&D are as follows:

	June 30, 2020		March 31, 2020
	(in $000's)
ECP	$	15,223	$	14,913
Breethe, Inc.		27,000		—
	$	42,223	$	14,913

Carrying value of In-Process Research and Development

The carrying value of the Company’s IPR&D assets and the change in the balance for the three months ended June 30, 2020 are as follows:

	(in $000's)
Balance, March 31, 2020	$	14,913
Breethe, Inc. acquisition		27,000
Foreign currency translation impact		310
Balance, June 30, 2020	$	42,223

Summary of Components of Other Assets

The components of other assets are as follows:

	June 30, 2020		March 31, 2020
	(in $000's)
Investment in Shockwave Medical	$	79,527	$	55,704
Other investments	$	38,741	$	38,741
Operating lease right of use asset (Note 8)		11,673		11,760
Cross currency swap (Note 6)		1,504		3,786
Other intangible assets and other assets		8,483		7,664
Total other assets	$	139,928	$	117,655

Carrying value of Other Investments

The carrying value of the Company’s portfolio of other investments and the change in the balance for the three months ended June 30, 2020 and 2019 are as follows:

	For the Three Months Ended June 30,
		2020			2019
	(in $000's)
Beginning balance	$	38,741		$	24,584
Additions		2,000			2,000
Reclassification		(2,000	)		—
Change in fair value, net		—			—
Ending balance	$	38,741		$	26,584