Acquisitions (Tables)

9 Months Ended

Dec. 31, 2012

Acquisitions

Schedule of the amounts assigned to intangible assets

The following table presents the amounts assigned to intangible assets (amounts in thousands except useful life data):

	Fair		Useful
	Value		Life (years)
Developed technology	$	22,300	18
Software	$	120	4
	$	22,420

Niotan Incorporated

Acquisitions

Schedule of components of total discounted purchase price

The total discounted purchase price for Blue Powder was $82.0 million which includes (amounts in thousands):

Cash at closing	$	30,656
Deferred payments (discounted)	41,938
Royalty payments (discounted)	8,975
Working capital adjustment	403
	$	81,972

Schedule of allocations of the aggregate purchase price based on the assets and liabilities estimated fair values

The following table presents the allocations of the aggregate purchase price based on the assets and liabilities estimated fair values (amounts in thousands):

	Fair Value
Cash	$	153
Accounts receivable	479
Inventories	7,305
Prepaid expenses	186
Property, plant and equipment	15,122
Goodwill	35,584
Intangible assets	22,420
Deferred income taxes	311
Other noncurrent assets	1,303
Current liabilities	(873		)
Long-term liabilities	(18		)
Total net assets acquired	$	81,972