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Acquisitions, Goodwill and Other Intangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2016
Changes in Carrying Value of Goodwill | The changes in the carrying value of goodwill for the year ended December 31, 2016 is as follows (in thousands):
Balance at December 31, 2015 |  | $ | 14,346 |
Goodwill arising from the Atoll Acquisition |  |  | 17,077 |
Goodwill arising from the TangenX Acquisition |  |  | 29,416 |
Foreign currency adjustments on goodwill from the Atoll Acquisition |  |  | (1,291 | )
Balance at December 31, 2016 |  | $ | 59,548 |
Refine Technology, LLC |
Consideration Transferred | The total consideration transferred follows (in thousands):
Cash consideration, less $66 of working capital adjustments |  | $ | 21,170 |
Value of common stock issued |  |  | 4,000 |
Estimated fair value of contingent consideration |  |  | 1,370 |
Total consideration transferred |  | $ | 26,540 |
Components and Allocation of Purchase Price | The allocation of purchase price was based on the fair value of assets acquired and liabilities assumed as of June 2, 2014. The components and allocation of the purchase price consists of the following amounts (in thousands):
Accounts receivable |  | $ | 1,647 |
Inventory |  |  | 1,003 |
Other current assets |  |  | 184 |
Fixed assets |  |  | 85 |
Customer relationships |  |  | 6,400 |
Developed technology |  |  | 2,000 |
In process research and development (“IPR&D”) |  |  | 1,600 |
Trademark and trade name |  |  | 700 |
Accounts payable and other liabilities assumed |  |  | (431 | )
Goodwill |  |  | 13,352 |
Net assets acquired |  | $ | 26,540 |
Unaudited Supplemental Pro Forma Information | The following table presents 2014 unaudited supplemental pro forma information as if the Refine Acquisition had occurred as of January 1, 2014 (in thousands, except per share data):
|  | December 31, 2014 |
Total revenue |  | $ | 67,330 |
Net income |  |  | 9,493 |
Earnings per share: |  |  |  |
Basic |  | $ | 0.28 |
Diluted |  | $ | 0.27 |
Atoll GmbH |
Consideration Transferred | The total consideration transferred follows (in thousands):
Cash consideration, less $74 of working capital adjustments |  | $ | 10,176 |
Value of common stock issued |  |  | 14,138 |
Estimated fair value of contingent consideration |  |  | 952 |
Total consideration transferred |  | $ | 25,266 |
Components and Allocation of Purchase Price | The components and allocation of the purchase price consists of the following amounts (in thousands):
Cash and cash equivalents |  | $ | 1,409 |
Accounts receivable |  |  | 697 |
Inventory |  |  | 155 |
Other current assets |  |  | 169 |
Fixed assets |  |  | 114 |
Customer relationships |  |  | 5,318 |
Developed technology |  |  | 2,175 |
Non-competition agreements |  |  | 57 |
Trademark and trade name |  |  | 11 |
Deferred tax assets |  |  | 885 |
Accounts payable and other liabilities assumed |  |  | (599 | )
Deferred tax liabilities |  |  | (2,202 | )
Goodwill |  |  | 17,077 |
Net assets acquired |  | $ | 25,266 |
TangenX Technology Corporation |
Consideration Transferred | The total consideration transferred follows (in thousands):
Cash consideration |  | $ | 37,532 |
Less: working capital adjustment |  |  | (467 | )
Net assets acquired |  | $ | 37,065 |
Components and Allocation of Purchase Price | The components and allocation of the purchase price consists of the following amounts (in thousands):
Cash and cash equivalents |  | $ | 1,218 |
Accounts receivable |  |  | 459 |
Other receivables |  |  | 111 |
Inventory |  |  | 936 |
Other current assets |  |  | 50 |
Fixed assets, net |  |  | 215 |
Customer relationships |  |  | 6,192 |
Developed technology |  |  | 6,044 |
Non-competition agreements |  |  | 21 |
Trademark and trade name |  |  | 11 |
Accounts payable and other liabilities assumed |  |  | (3,083 | )
Deferred tax liabilities |  |  | (4,525 | )
Goodwill |  |  | 29,416 |
Net assets acquired |  | $ | 37,065 |
Unaudited Supplemental Pro Forma Information | The following table presents unaudited supplemental pro forma information as if the TangenX Acquisition had occurred as of January 1, 2015 (in thousands, except per share data):
|  | December 31, 2016 |  |  | December 31, 2015 |
Total revenue |  |  | 110,228 |  |  |  | 88,437 |
Net income |  |  | 5,744 |  |  |  | 13,208 |
Earnings per share: |  |  |  |  |  |  |  |
Basic |  | $ | 0.17 |  |  | $ | 0.40 |
Diluted |  | $ | 0.17 |  |  | $ | 0.39 |

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