XML 67 R43.htm IDEA: XBRL DOCUMENT
v3.21.2

Note 4 - Acquisitions - Preliminary and Final Fair Value of Assets and Liabilities Assumed (Details) - USD ($) $ in Thousands |  |  |  |  |  | 8 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | --- | --- | ---
Apr. 06, 2021 | Oct. 20, 2020 | Jun. 04, 2019 | Aug. 01, 2018 | Jul. 02, 2018 | Jun. 30, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Goodwill |  |  |  |  |  | $ 843,067 | $ 843,067 | $ 728,308 | $ 732,667
Payments to Acquire Businesses, Net of Cash Acquired, Total |  |  |  |  |  |  | 225,352 | (0) | $ 289,492
Changzhou Eminence Biotechnology [Member] |  |  |  |  |  |  |  |  |
Current assets, net of cash |  | $ 3,145 |  |  |  | 3,145 | 3,145 |  |
Equipment and other long-term assets |  | 1,639 |  |  |  | 1,639 | 1,639 |  |
Goodwill |  | 8,811 |  |  |  | 7,848 | 7,848 |  |
Goodwill, Purchase Accounting Adjustments |  |  |  |  |  | (963) |  |  |
Total assets acquired |  | 22,506 |  |  |  | 21,543 | 21,543 |  |
Total assets acquired, adjustments |  |  |  |  |  | (963) |  |  |
Liabilities |  | 1,436 |  |  |  | 1,436 | 1,436 |  |
Deferred income taxes, net |  | 2,320 |  |  |  | 1,357 | 1,357 |  |
Deferred income taxes, net, adjustments |  |  |  |  |  | (963) |  |  |
Net assets acquired |  | 18,750 |  |  |  | 18,750 | 18,750 |  |
Payments to Acquire Businesses, Net of Cash Acquired, Total |  | 9,765 |  |  |  | 9,765 |  |  |
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value |  | 8,985 |  |  |  | 8,985 | 8,985 |  |
Net assets acquired |  | 18,750 |  |  |  | 18,750 |  |  |
Net assets acquired |  | 9,800 |  |  |  |  |  |  |
Changzhou Eminence Biotechnology [Member] | Developed Technology Rights [Member] |  |  |  |  |  |  |  |  |
Intangible assets |  | 6,778 |  |  |  | 6,778 | 6,778 |  |
Changzhou Eminence Biotechnology [Member] | Customer Relationships [Member] |  |  |  |  |  |  |  |  |
Intangible assets |  | $ 2,133 |  |  |  | $ 2,133 | $ 2,133 |  |
Acquisition of Asuragen, Inc. [Member] |  |  |  |  |  |  |  |  |
Current assets, net of cash | $ 10,422 |  |  |  |  |  |  |  |
Equipment and other long-term assets | 3,762 |  |  |  |  |  |  |  |
Goodwill | 94,970 |  |  |  |  |  |  |  |
Total assets acquired | 253,554 |  |  |  |  |  |  |  |
Liabilities | 4,003 |  |  |  |  |  |  |  |
Deferred income taxes, net | 15,664 |  |  |  |  |  |  |  |
Net assets acquired | 233,887 |  |  |  |  |  |  |  |
Payments to Acquire Businesses, Net of Cash Acquired, Total | 215,587 |  |  |  |  |  |  |  |
Contingent consideration payable | 18,300 |  |  |  |  |  |  |  |
Net assets acquired | 233,887 |  |  |  |  |  |  |  |
Acquisition of Asuragen, Inc. [Member] | In Process Research and Development [Member] |  |  |  |  |  |  |  |  |
In-process research and development | 22,700 |  |  |  |  |  |  |  |
Acquisition of Asuragen, Inc. [Member] | Developed Technology Rights [Member] |  |  |  |  |  |  |  |  |
Intangible assets | 107,000 |  |  |  |  |  |  |  |
Acquisition of Asuragen, Inc. [Member] | Customer Relationships [Member] |  |  |  |  |  |  |  |  |
Intangible assets | 11,700 |  |  |  |  |  |  |  |
Acquisition of Asuragen, Inc. [Member] | Trade Names [Member] |  |  |  |  |  |  |  |  |
Intangible assets | 2,000 |  |  |  |  |  |  |  |
Acquisition of Asuragen, Inc. [Member] | Noncompete Agreements [Member] |  |  |  |  |  |  |  |  |
Intangible assets | $ 1,000 |  |  |  |  |  |  |  |
B-MoGen [Member] |  |  |  |  |  |  |  |  |
Current assets, net of cash |  |  |  |  |  |  |  | 504 |
Equipment and other long-term assets |  |  |  |  |  |  |  | 269 |
Goodwill |  |  |  |  |  |  |  | 16,131 |
Goodwill, Purchase Accounting Adjustments |  |  |  |  |  |  |  | 300 |
Total assets acquired |  |  |  |  |  |  |  | 31,304 |
Liabilities |  |  |  |  |  |  |  | 211 |
Deferred income taxes, net |  |  |  |  |  |  |  | 3,051 |
Net assets acquired |  |  |  |  |  |  |  | 28,042 |
Payments to Acquire Businesses, Net of Cash Acquired, Total |  |  | $ 17,500 |  |  |  |  | 17,448 |
Net assets acquired |  |  |  |  |  |  |  | 28,042 |
Contingent consideration payable |  |  |  |  |  |  |  | 10,594 |
B-MoGen [Member] | Developed Technology Rights [Member] |  |  |  |  |  |  |  |  |
Intangible assets |  |  |  |  |  |  |  | 14,000 |
B-MoGen [Member] | Customer Relationships [Member] |  |  |  |  |  |  |  |  |
Intangible assets |  |  |  |  |  |  |  | 400 |
Exosome Diagnostics, Inc [Member] |  |  |  |  |  |  |  |  |
Current assets, net of cash |  |  |  |  |  |  |  | 2,611 |
Equipment and other long-term assets |  |  |  |  |  |  |  | 2,212 |
Goodwill |  |  |  |  |  |  |  | 105,362 |
Total assets acquired |  |  |  |  |  |  |  | 275,485 |
Liabilities |  |  |  |  |  |  |  | 3,716 |
Deferred income taxes, net |  |  |  |  |  |  |  | 16,346 |
Net assets acquired |  |  |  |  |  |  |  | 255,423 |
Payments to Acquire Businesses, Net of Cash Acquired, Total |  |  |  | $ 251,600 |  |  |  | 251,623 |
Net assets acquired |  |  |  |  |  |  |  | 255,423 |
Contingent consideration payable |  |  |  |  |  |  |  | 3,800 |
Exosome Diagnostics, Inc [Member] | Developed Technology Rights [Member] |  |  |  |  |  |  |  |  |
Intangible assets |  |  |  |  |  |  |  | 105,000 |
Exosome Diagnostics, Inc [Member] | Customer Relationships [Member] |  |  |  |  |  |  |  |  |
Intangible assets |  |  |  |  |  |  |  | 2,300 |
Exosome Diagnostics, Inc [Member] | Trade Names [Member] |  |  |  |  |  |  |  |  |
Intangible assets |  |  |  |  |  |  |  | 58,000 |
QT Holdings Corporation [Member] |  |  |  |  |  |  |  |  |
Current assets, net of cash |  |  |  |  |  |  |  | 36 |
Equipment and other long-term assets |  |  |  |  |  |  |  | 228 |
Goodwill |  |  |  |  |  |  |  | 14,481 |
Total assets acquired |  |  |  |  |  |  |  | 27,001 |
Liabilities |  |  |  |  |  |  |  | 296 |
Deferred income taxes, net |  |  |  |  |  |  |  | 943 |
Net assets acquired |  |  |  |  |  |  |  | 25,762 |
Payments to Acquire Businesses, Net of Cash Acquired, Total |  |  |  |  | $ 20,500 |  |  | 20,462 |
Net assets acquired |  |  |  |  |  |  |  | 25,762 |
Contingent consideration payable |  |  |  |  |  |  |  | 5,300 |
QT Holdings Corporation [Member] | Developed Technology Rights [Member] |  |  |  |  |  |  |  |  |
Intangible assets |  |  |  |  |  |  |  | $ 12,256 |

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to assets acquired in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
Name: | tech_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets
Namespace Prefix: | tech_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to deferred income taxes, after deferred tax assets, assumed in connection with a business combination for which the initial accounting was incomplete. + References No definition available. + Details
Name: | tech_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentDeferredIncomeTaxesNet
Namespace Prefix: | tech_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of assets acquired, including goodwill, at the acquisition date. + References No definition available. + Details
Name: | tech_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsIncludingGoodwill
Namespace Prefix: | tech_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of equipment and other long-term assets acquired at the acquisition date. + References No definition available. + Details
Name: | tech_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipmentAndOtherLongtermAssets
Namespace Prefix: | tech_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liabilities excluding deferred income taxes assumed at the acquisition date. + References No definition available. + Details
Name: | tech_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilitiesExcludingDeferredIncomeTaxesTotal
Namespace Prefix: | tech_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date. + 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 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value at acquisition-date of the assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interests issued by the acquirer, including but not limited to, instruments or interests issued or issuable in consideration for the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6405-128476 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition 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. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=123455525&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=120320667&loc=SL49117168-202975 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=123586518&loc=d3e961-128460 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillPurchaseAccountingAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=tech_ChangzhouEminenceBiotechnologyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_DevelopedTechnologyRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=tech_AcquisitionOfAsuragenIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_InProcessResearchAndDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=tech_BMoGenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=tech_ExosomeDiagnosticsIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=tech_QTHoldingsCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |