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Business Combination (Tables) | 12 Months Ended
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Sep. 26, 2025
Business Combination [Abstract] |
Business Combination | The total consideration for the acquisition is comprised as the following (in thousands):
| Amount
Total amount paid for consideration | $ | 444,882 |
Less: Noncontrolling interest in Via LA | (9,921) |
Settlement of pre-existing relationship | (750) |
Total consideration transferred for acquisition of GE Licensing | 434,211 |
Less: Cash acquired | (2,232) |
Total consideration, net of cash acquired | $ | 431,979 |
The total consideration for the acquisition was as follows (in thousands):
| Amount
Cash | $ | 135,739 |
Noncontrolling interest in Via LA (24.8 million common equity units) | 24,815 |
Total amount paid to sellers | $ | 160,554 |
Less: amount deemed post-acquisition expense | (2,174) |
Total consideration paid to sellers | $ | 158,380 |
Assumed settlement of pre-existing relationships due to Dolby | 61,313 |
Total consideration | $ | 219,693 |
Less: unrestricted cash acquired | (80,633) |
Total consideration, net of unrestricted cash acquired | $ | 139,060 |
Business Combination, Recognized Asset Acquired and Liability Assumed | The following table summarizes the acquisition date fair values of the assets acquired and liabilities assumed (in thousands):
Recognized Identifiable Assets Acquired and Liabilities Assumed | Purchase Price Allocation
Cash and cash equivalents | $ | 2,232 |
Accounts receivable | 20,171 |
Other current assets | 9,636 |
Assets held for sale, current | 24,494 |
Long-term investments | 76,000 |
Intangible assets | 274,197 |
Goodwill | 75,387 |
Other non-current assets | 3,503 |
Other current liabilities | (15,370) |
Contingent liabilities | (14,199) |
Other non-current liabilities | (21,840) |
Purchase Consideration | $ | 434,211 |
The following table summarizes the fair values allocated to the various intangible assets acquired and the weighted-average useful lives over which they will be amortized using the straight-line method:
| Purchase Price Allocation |  | Weighted-Average Useful Life |
Intangible Assets Acquired | (in thousands) |  | (in years) |
Patents and technology – HEVC Codecs | $ | 261,697 |  |  | 11 |
Patents and technology – non-HEVC Codecs | 12,500 |  |  | 11 |
Total | $ | 274,197 |  |  | 11 |
The following table summarizes the acquisition date fair values allocated to the net assets acquired (in thousands):
Recognized Identifiable Assets Acquired and Liabilities Assumed | Purchase Price Allocation
Cash and cash equivalents | $ | 80,633 |
Restricted cash | 143,564 |
Other current assets | 73,556 |
Intangible assets | 86,000 |
Goodwill | 40,579 |
Other non-current assets | 34,298 |
Amounts payable to patent administrative program partners | (179,616) |
Other current liabilities | (21,709) |
Non-current liabilities | (37,612) |
Purchase Consideration | $ | 219,693 |
The following table summarizes the fair values allocated to the various intangible assets acquired and the weighted-average useful lives over which they will be amortized using the straight-line method:
| Purchase Price Allocation |  | Weighted-Average Useful Life |
Intangible Assets Acquired | (in thousands) |  | (in years) |
Licensor Relationships – AVC and Other | $ | 36,000 |  |  | 13 |
Licensor Relationships - HEVC | 31,000 |  |  | 10 |
Implementer Relationships – AVC and Other | 12,000 |  |  | 13 |
Implementer Relationships - HEVC | 7,000 |  |  | 10 |
Total | $ | 86,000 |  |  | 12 |

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