The amount of fixed assets recognized as of the acquisition date.

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Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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Amount of assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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BUSINESS COMBINATIONS - Schedule of allocations for net assets acquired (Details) - USD ($) $ in Thousands	May 31, 2023	Mar. 31, 2024	Dec. 31, 2023
Fair value of assets and liabilities
Goodwill		$ 20,022	$ 20,022
Southern Hydraulic Cylinder, Inc.
Sources of financing
Cash	$ 17,376
Fair value of consideration transferred	17,376
Fair value of assets and liabilities
Accounts receivable	2,245
Fixed assets	3,735
Inventory	3,467
Prepaid insurance	71
Intangibles	193
Total identifiable assets acquired	9,711
Assumed liabilities	738
Goodwill	$ 8,403