XML 36 R29.htm IDEA: XBRL DOCUMENT
v3.25.2

Business Combination (Tables) | 3 Months Ended
--- | ---
Jun. 30, 2025
Business Combination [Abstract] |
Components and the allocation of the purchase price for acquisition | The following table sets forth the components and the allocation of the purchase price for our acquisition of Book4Time:
(In thousands) |  | Total |
Components of Purchase Price: |  |  |
Cash |  | $ | 148,280 |
Total purchase price |  | $ | 148,280 |
Allocation of Purchase Price: |  |  |
Net tangible assets (liabilities): |  |  |
Accounts receivable, net |  | $ | 1,623 |
Other current assets, including cash acquired |  |  | 3,705 |
Other assets |  |  | 623 |
Current and other liabilities |  |  | (1,973 | )
Deferred tax liabilities |  |  | (11,351 | )
Contract liabilities |  |  | (9,324 | )
Net tangible assets (liabilities) |  |  | (16,697 | )
Identifiable intangible assets: |  |  |
Customer relationships |  |  | 35,800 |
Non-competition agreements |  |  | 5,500 |
Developed technology |  |  | 2,600 |
Trade names |  |  | 17,100 |
Total identifiable intangible assets |  |  | 61,000 |
Goodwill |  |  | 103,977 |
Total purchase price allocation |  | $ | 148,280 |
Schedule of unaudited pro forma financial information | The following unaudited pro forma financial information for the three month periods ended June 30, 2025 and June 30, 2024, respectively, combines the historical results of Agilysys and of Book4Time, as converted to U.S. GAAP, for the respective periods:
|  | Three Months Ended June 30, |
|  | 2025 |  |  | 2024 |
(In thousands) |  | Pro Forma |  |  | Pro Forma |
Revenue |  | $ | 76,675 |  |  | $ | 67,954 |
Net income |  | $ | 6,026 |  |  | $ | 8,330 |

X
- Definition Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations. + 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 49 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-49 Reference 3: 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 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + 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_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration