XML 34 R23.htm IDEA: XBRL DOCUMENT v3.23.1

Goodwill and Intangible Assets (Tables)

9 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets

Schedule of changes in the carrying value of goodwill by segment

The changes in the carrying value of goodwill by segment for the nine-month period ended March 31, 2023 were as follows (in thousands)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Optoelectronics

​

​

​

​

​

​

​

​

​

​

​

And

​

​

​

​

​

Security

​

Healthcare

​

Manufacturing

​

​

​

​

Division

Division

Division

Consolidated

Balance as of June 30, 2022

​

$

225,555

​

$

43,187

​

$

67,615

​

$

336,357

Goodwill acquired or adjusted during the period

​

5,659

​

5,050

​

—

​

10,709

Foreign currency translation adjustment

​

48

​

44

​

(442)

​

(350)

Balance as of March 31, 2023

​

$

231,262

​

$

48,281

​

$

67,173

​

$

346,716

​

Schedule of intangible assets

Intangible assets consisted of the following (in thousands):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

June 30, 2022

​

March 31, 2023

​

​

Gross

​

​

​

​

​

​

​

Gross

​

​

​

​

​

​

​

​

Carrying

​

Accumulated

​

Intangibles

​

Carrying

​

Accumulated

​

Intangibles

​

Value

Amortization

Net

Value

Amortization

Net

Amortizable assets:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Software development costs

​

$

64,096

​

$

(18,934)

​

$

45,162

​

$

73,826

​

$

(19,289)

​

$

54,537

Patents

​

8,541

​

(2,987)

​

5,554

​

8,611

​

(3,297)

​

5,314

Developed technology

​

66,901

​

(31,071)

​

35,830

​

68,411

​

(36,487)

​

31,924

Customer relationships

​

53,736

​

(32,785)

​

20,951

​

54,109

​

(37,114)

​

16,995

Total amortizable assets

​

193,274

​

(85,777)

​

107,497

​

204,957

​

(96,187)

​

108,770

Non-amortizable assets:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

In-process R&D

​

​

533

​

​

—

​

​

533

​

​

533

​

​

—

​

​

533

Trademarks

​

30,340

​

—

​

30,340

​

30,889

​

—

​

30,889

Total intangible assets

​

$

224,147

​

$

(85,777)

​

$

138,370

​

$

236,379

​

$

(96,187)

​

$

140,192

​

Schedule of estimated future amortization expense for intangible assets

At March 31, 2023, the estimated future amortization expense for intangible assets was as follows (in thousands):

​

Fiscal Year

​

​	​	​	​
2023 (remaining 3 months)		$	4,820
2024	​		19,076
2025	​		15,950
2026	​		12,614
2027	​	​	8,731
Thereafter	​		47,579
Total	​	$	108,770

​

X

- Definition

Tabular disclosure of the carrying value of finite-lived and indefinite-lived intangible assets, excluding goodwill, in total and by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of the company.

+ References

No definition available.

+ Details

Name:	osis_ScheduleOfFiniteAndIndefiniteLivedIntangibleAssetsByMajorClassTableTextBlock
Namespace Prefix:	osis_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1A
-URI https://asc.fasb.org/extlink&oid=121556970&loc=SL108378252-109267

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 55
-Paragraph 24
-URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

+ Details

Name:	us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

+ Details

Name:	us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration