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Acquisitions (Tables) | 6 Months Ended
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Jun. 30, 2017
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, net |  |  | 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 |  |  | (382 | )
Net assets acquired |  | $ | 37,150 |
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 |  |  | 29,501 |
Net assets acquired |  | $ | 37,150 |
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, 2016 (in thousands, except per share data):
|  | Three months ended June 30, 2016 |  |  | Six months ended June 30, 2016 |
Total revenue |  | $ | 30,676 |  |  | $ | 57,628 |
Net income |  | $ | 4,191 |  |  | $ | 9,309 |
Earnings per share: |  |  |  |  |  |  |  |
Basic |  | $ | 0.12 |  |  | $ | 0.28 |
Diluted |  | $ | 0.12 |  |  | $ | 0.27 |
Spectrum Inc. |
Consideration Transferred | The total consideration transferred follows (in thousands):
Cash consideration |  | $ | 124,686 |
Equity consideration |  |  | 247,575 |
Less: working capital adjustment |  |  | (449 | )
Net assets acquired |  | $ | 371,812 |
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 |  | $ | 7,071 |
Marketable securities |  |  | 990 |
Accounts receivable |  |  | 5,950 |
Inventory |  |  | 11,349 |
Prepaid expenses and other current assets |  |  | 891 |
Fixed assets |  |  | 5,613 |
Customer relationships |  |  | 73,530 |
Developed technology |  |  | 37,630 |
Trademark and tradename |  |  | 2,140 |
Non-competition agreements |  |  | 770 |
Other assets |  |  | 988 |
Goodwill |  |  | 276,241 |
Accounts payable |  |  | (1,287 | )
Accrued liabilities |  |  | (2,248 | )
Deferred tax liabilities, net |  |  | (42,629 | )
Unrecognized tax benefit |  |  | (576 | )
Estimated closing indebtedness |  |  | (2,635 | )
Estimated transaction costs |  |  | (1,976 | )
Fair value of net assets acquired |  | $ | 371,812 |

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