XML 38 R31.htm IDEA: XBRL DOCUMENT
v3.25.2

Acquisitions (Tables) - Elgen | 3 Months Ended
--- | ---
Aug. 31, 2025
Schedule of Acquisition of Intangible Assets | In connection with the acquisition of Elgen, we identified and valued the following intangible assets:
|  |  |  |  |  |  |  |  | Useful Life
Category |  |  |  |  |  | Amount |  |  | (Years)
Customer relationships |  | $ | 17,800 |  |  | 15
Trade name |  |  | 7,900 |  |  | 10
Technological know-how |  |  | 7,000 |  |  | 10
Non-compete agreement |  |  |  |  |  |  | 1,700 |  |  | 5
Total acquired identifiable intangible assets |  | $ | 34,400 |  |  |
Schedule of Consideration Transferred for the Assets and the Preliminary Fair Value Assigned to Assets Acquired and Liabilities Assumed | The following table summarizes the consideration paid and the final fair value assigned to the assets and liabilities assumed at the acquisition date.
|  |  |  |  |  |  |  | Preliminary |
|  |  |  |  |  |  |  | Valuation |
Cash and cash equivalents |  |  |  |  | $ | 1,093 |
Accounts receivable |  |  |  |  |  | 12,751 |
Inventory |  |  |  |  |  | 16,351 |
Other current assets |  |  |  |  |  | 1,605 |
Property, plant and equipment |  |  |  |  |  | 11,941 |
Operating lease assets |  |  |  |  |  | 21,196 |
Intangible assets |  |  |  |  |  | 34,400 |
Total identifiable assets |  |  |  |  |  | 99,337 |
Accounts payable |  |  |  |  |  | (11,364 | )
Current operating lease liability |  |  |  |  |  | (2,225 | )
Accrued expenses |  |  |  |  |  | (4,465 | )
Noncurrent operating lease liability |  |  |  |  |  | (19,041 | )
Deferred income taxes |  |  |  |  |  | (3,582 | )
Net identifiable assets |  |  |  |  |  | 58,660 |
Goodwill |  |  |  |  |  | 33,617 |
Total purchase price |  |  |  |  | $ | 92,277 |

X
- Definition Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired in business combination. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_FiniteLivedAndIndefiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-41 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=wor_ElgenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |