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Business Acquisitions (Tables)
12 Months Ended
Aug. 31, 2018
Business Acquisition [Line Items]  
Schedule Of Pro Forma



 

 

 

 

 

 



 

 

 

 

 

 

YEAR ENDED

 

 

 

 

 

 

AUGUST 31,

 

 

2017

 

 

2016

Revenue

 

$

187,745 

 

$

204,505 

Net income (loss)

 

 

(7,976)

 

 

4,863 

Diluted earnings (loss) per share

 

 

(0.58)

 

 

0.32 



Robert Gregory Partners [Member]  
Business Acquisition [Line Items]  
Schedule Of Total Purchase Price



 

 

 



 

 

 

Cash paid to RGP at closing

 

$

3,500 

Fair value of contingent consideration

 

 

1,413 

  Total purchase price

 

$

4,913 



Schedule Of Estimated Fair Values Of Assets Acquired, Liabilities Assumed, and Identifiable Intangible Assets



 

 

 



 

 

 

Accounts receivable

 

$

458 

Prepaid expenses

 

 

136 

Intangible assets

 

 

3,811 

Goodwill

 

 

1,232 

  Assets acquired

 

 

5,637 



 

 

 

Accounts payable

 

 

(51)

Accrued liabilities

 

 

(80)

Deferred revenues

 

 

(593)

  Liabilities assumed

 

 

(724)



 

$

4,913 



Schedule Of Assets Acquired Amortized Over Estimated Useful Lives



 

 

 

 

 



 

 

 

 

 



 

 

 

 

Weighted Average

Description

 

 

Amount

 

Life

Customer list

 

$

2,249 

 

10 years

Content

 

 

461 

 

5 years

Trade name

 

 

341 

 

5 years

Non-compete agreements

 

 

328 

 

2 years

Deferred contract revenue

 

 

237 

 

2 years

Coach relationships

 

 

150 

 

10 years

Acquired technology

 

 

45 

 

3 years



 

$

3,811 

 

8 years



Jhana Education [Member]  
Business Acquisition [Line Items]  
Schedule Of Total Purchase Price



 

 

 



 

 

 

Cash paid to Jhana at closing

 

$

3,525 

Fair value of contingent consideration

 

 

6,052 

  Total purchase price

 

$

9,577 



Schedule Of Estimated Fair Values Of Assets Acquired, Liabilities Assumed, and Identifiable Intangible Assets



 

 

 



 

 

 

Cash

 

$

253 

Accounts receivable

 

 

195 

Prepaid expenses and other current assets

 

 

86 

Deferred tax asset

 

 

3,138 

Intangible assets

 

 

6,076 

Goodwill

 

 

3,085 

  Assets acquired

 

 

12,833 



 

 

 

Accounts payable

 

 

(185)

Accrued liabilities

 

 

(19)

Deferred tax liability

 

 

(2,257)

Deferred revenues

 

 

(795)

  Liabilities assumed

 

 

(3,256)



 

$

9,577 



Schedule Of Assets Acquired Amortized Over Estimated Useful Lives



 

 

 

 

 



 

 

 

 

 



 

 

 

 

Weighted Average

Description

 

 

Amount

 

Life

Content

 

$

3,097 

 

5 years

Acquired technology

 

 

1,474 

 

3 years

Customer list

 

 

1,016 

 

5 years

Trade name

 

 

445 

 

5 years

Non-compete agreements

 

 

44 

 

3 years



 

$

6,076 

 

5 years