XML 293 R48.htm IDEA: XBRL DOCUMENT v3.25.3
Business Combination (Tables)
 12 Months Ended
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 Licensing434,211 
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 Dolby61,313 
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 AssumedPurchase Price Allocation
Cash and cash equivalents$2,232 
Accounts receivable20,171 
Other current assets9,636 
Assets held for sale, current24,494 
Long-term investments76,000 
Intangible assets274,197 
Goodwill75,387 
Other non-current assets3,503 
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 AllocationWeighted-Average Useful Life
Intangible Assets Acquired(in thousands)(in years)
Patents and technology – HEVC Codecs$261,697 11
Patents and technology – non-HEVC Codecs12,500 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 AssumedPurchase Price Allocation
Cash and cash equivalents$80,633 
Restricted cash143,564 
Other current assets73,556 
Intangible assets86,000 
Goodwill40,579 
Other non-current assets34,298 
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 AllocationWeighted-Average Useful Life
Intangible Assets Acquired(in thousands)(in years)
Licensor Relationships – AVC and Other$36,000 13
Licensor Relationships - HEVC31,000 10
Implementer Relationships – AVC and Other12,000 13
Implementer Relationships - HEVC7,000 10
Total$86,000 12