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Acquisitions (Tables) | 12 Months Ended
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Jun. 30, 2018
II-VI Compound Semiconductor Ltd (Kaiam Laser Limited, Inc) |
Allocation of Purchase Price of Assets Acquired and Liabilities Assumed | The following table presents the final allocation of the purchase price of the assets acquired and liabilities assumed at the date of acquisition ($000):
Assets |  |  |  |  |
Accounts receivable |  | $ |  | 79 |
Inventories |  |  |  | 4,559 |
Prepaid and other assets |  |  |  | 1,246 |
Property, plant & equipment |  |  |  | 63,899 |
Intangible assets |  |  |  | 4,046 |
Goodwill |  |  |  | 18,956 |
Total assets acquired |  | $ |  | 92,785 |
Liabilities |  |  |  |  |
Accounts payable |  | $ |  | 751 |
Other accrued liabilities |  |  |  | 2,486 |
Deferred tax liabilities |  |  |  | 10,555 |
Total liabilities assumed |  |  |  | 13,792 |
Net assets acquired |  | $ |  | 78,993 |
Integrated Photonics, Inc |
Allocation of Purchase Price of Assets Acquired and Liabilities Assumed | The following table presents the final allocation of the purchase price of the assets acquired and liabilities assumed at the date of acquisition ($000):
Assets |  |  |  |
Accounts receivable |  | $ | 2,083 |
Inventories |  |  | 3,968 |
Prepaid and other assets |  |  | 322 |
Property, plant & equipment |  |  | 11,235 |
Intangible assets |  |  | 23,554 |
Goodwill |  |  | 17,514 |
Total assets acquired |  | $ | 58,676 |
Liabilities |  |  |  |
Accounts payable |  | $ | 847 |
Other accrued liabilities |  |  | 1,032 |
Long-term debt assumed |  |  | 3,834 |
Deferred tax liabilities |  |  | 9,802 |
Total liabilities assumed |  |  | 15,515 |
Net assets acquired |  | $ | 43,161 |
Purchase Price at the Date of Acquisition | The following table presents the final purchase price at the date of acquisition ($000):
Net cash paid at acquisition |  | $ | 40,098 |
Working capital adjustment |  |  | 848 |
Fair value of cash earnout arrangement |  |  | 2,215 |
Purchase price |  | $ | 43,161 |

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1486-128463 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
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