Acquisitions (Tables)

6 Months Ended

Mar. 31, 2019

Amounts of Assets and Liabilities at Fair Value as of Acquisition Date


	Fair Value of
	Assets and
	Liabilities
Accounts receivable, net	$	26,952
Inventories		4,370
Prepaid expenses and other current assets		11,210
Property, plant and equipment, net		36,379
Goodwill		236,845
Intangible assets, net		188,524
Other assets		16,673
Current portion of long-term debt		(3,170)
Accounts payable		(6,522)
Deferred revenue		(67)
Accrued compensation and benefits		(5,145)
Other current liabilities		(7,446)
Long-term debt		(2,482)
Long-term tax reserves		(13,400)
Long-term deferred tax liabilities		(37,415)
Other long-term liabilities		(2,602)
Total purchase price, net of cash acquired	$	442,704

Pro Forma Information

The unaudited pro forma financial information does not reflect the impact of future events that may occur after the acquisition, including, but not limited to, anticipated costs savings from synergies or other operational improvements (in thousands).


	Three Months Ended March 31,				Six Months Ended March 31,
	2019		2018		2019		2018
	(actual)		(pro forma)		(pro forma)

Revenue	$	198,390	$	186,914	$	394,411	$	356,947
Net income (loss)		(2,829)		59,077		(38,154)		50,345

Tec-Sem Group AG

Business Acquisition [Line Items]

Amounts of Assets and Liabilities at Fair Value as of Acquisition Date

The company used a market participant approach to record the assets acquired and liabilities assumed with the Tec-Sem acquisition as follows (in thousands):


	Fair Value of Assets and Liabilities
Accounts receivable (approximates contractual value)	$	988
Inventories		4,297
Prepaid expenses and other current assets		4,038
Property, plant and equipment		85
Intangible assets		10,694
Goodwill		7,665
Accounts payable		(1,049)
Accrued liabilities		(6,962)
Deferred tax liabilities		(1,391)
Accrued pension liability		(2,800)
Total purchase price, net of cash acquired	$	15,565

4titude Limited

Business Acquisition [Line Items]

Amounts of Assets and Liabilities at Fair Value as of Acquisition Date

The Company used a market participant approach to record the assets acquired and liabilities assumed in the 4titude acquisition as follows (in thousands):


	Fair Value of
	Assets and
	Liabilities
Accounts receivable (approximates contractual value)	$	1,581
Inventories		2,667
Prepaid expenses and other current assets		140
Property, plant and equipment		1,555
Intangible assets		27,212
Goodwill		38,185
Accounts payable		(286)
Accrued liabilities		(845)
Deferred tax liabilities		(5,090)
Total purchase price, net of cash acquired	$	65,119