XML 37 R25.htm IDEA: XBRL DOCUMENT v3.22.4

Note 2 - Business Combinations (Tables)

3 Months Ended

Dec. 24, 2022

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

		Preliminary Value
		as of acquisition
		date (as previously				Measurement
		reported as of				Period
		June 25,2022)				Adjustment				As Adjusted
		(in thousands)
Cash and cash equivalents		$	2,259							$	2,259
Accounts receivable, net			12,257								12,257
Inventories			8,812				(301	)			8,511
Prepaid expenses and other			1,215								1,215
Property, plant and equipment, net			24,622				6,548				31,170
Intangible assets			120,400				(2,200	)			118,200
Goodwill (2)			66,634				(4,047	)			62,587
Operating lease right-of-use assets			3,514								3,514
Other noncurrent assets			243								243
Total assets acquired			239,956				-				239,956
Liabilities assumed:
Current lease liabilities			619								619
Accounts payable			6,005								6,005
Other current liabilities			3,532								3,532
Noncurrent lease liabilities			2,954								2,954
Other noncurrent liabilities			3,285								3,285
Total liabilities acquired			16,395				-				16,395
Purchase price		$	223,561			$	-			$	223,561

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

						(in thousands)
		Weighted average				June 21,
		life (years)				2022
Amortizable
Trade name		indefinite				$	76,900
Developed technology			10				22,900
Customer relationships			10				9,900
Franchise agreements			10				8,500
Total acquired intangible assets						$	118,200

Business Acquisition, Pro Forma Information [Table Text Block]

		Three months ended
		December 24,
		2022
		(in thousands)
Net sales		$	13,378
Net earnings (loss)		$	(667	)

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

+ Details

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

X

- Definition

Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

+ Details

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

X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472

+ Details

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

X

- References

No definition available.

+ Details

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