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Acquisition of Spectrum LifeSciences, LLC (Tables) - Spectrum Inc. | 3 Months Ended
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Mar. 31, 2018
Consideration Transferred | The total consideration transferred follows (in thousands):
Cash consideration |  | $ | 122,932 |
Equity consideration |  |  | 247,575 |
Working capital adjustment |  |  | 425 |
Net assets acquired |  | $ | 370,932 |
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 |  | $ | 10,137 |
Accounts receivable |  |  | 5,075 |
Inventory |  |  | 13,570 |
Prepaid expenses and other assets |  |  | 616 |
Fixed assets |  |  | 6,004 |
Deferred tax assets |  |  | 1,102 |
Customer relationships |  |  | 78,400 |
Developed technology |  |  | 38,560 |
Trademark and tradename |  |  | 2,160 |
Non-competition agreements |  |  | 960 |
Goodwill |  |  | 265,654 |
Accounts payable |  |  | (1,335 | )
Unrecognized tax benefit |  |  | (576 | )
Accrued liabilities |  |  | (5,787 | )
Deferred tax liabilities |  |  | (43,608 | )
Fair value of net assets acquired |  | $ | 370,932 |
Unaudited Supplemental Pro Forma Information | The following table presents unaudited supplemental pro forma information as if the Spectrum Acquisition had occurred as of January 1, 2017 (in thousands, except per share data):
|  | Pro-forma Three months ended March 31, 2018 |  |  | Pro-forma Three months ended March 31, 2017 |
Total revenue |  |  | 44,830 |  |  |  | 39,875 |
Net income |  |  | 3,939 |  |  |  | 3,266 |
Earnings per share: |  |  |  |  |  |  |  |
Basic |  | $ | 0.09 |  |  | $ | 0.08 |
Diluted |  | $ | 0.09 |  |  | $ | 0.08 |

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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://www.xbrl.org/2003/role/presentationRef -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://www.xbrl.org/2003/role/presentationRef -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://www.xbrl.org/2003/role/presentationRef -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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