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Note 3 - Business Combinations and Dispositions (Tables)

6 Months Ended

Jun. 30, 2024

Notes Tables

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

		Initial allocation of the consideration				Measurement period adjustments				Final allocation of the consideration
Cash and cash equivalents		$	1,464			$	-			$	1,464
Accounts receivables, net			723				-				723
Inventories			183				-				183
Property, plant and equipment			642				-				642
Goodwill			7,157				994				8,151
Intangible assets			11,063				2				11,065
Other assets			27				-				27
Total assets			21,259				996				22,255
Accounts payable and accrued liabilities			245				2				247
Deferred tax liabilities			2,700				66				2,766
Other liabilities			831				(16	)			815
Total Liabilities			3,776				52				3,828
Fair value of net assets acquired		$	17,483			$	944			$	18,427

		Initial allocation of the consideration				Measurement period adjustments				Allocation of the consideration as of June 30, 2024
Cash and cash equivalents		$	15,086			$	-			$	15,086
Accounts receivables, net			15,195				-				15,195
Other current assets			986				-				986
Property, plant and equipment			52,278				-				52,278
Goodwill			18,556				(884	)			17,672
Intangible assets			33,940				-				33,940
Operating lease right-of-use assets			1,242				-				1,242
Total assets			137,283				(884	)			136,399
Accounts payable and accrued liabilities			8,621				-				8,621
Operating lease liabilities			505				-				505
Other current liabilities			1,811				-				1,811
Non-current operating lease liabilities			678				-				678
Long-term borrowings			34,701				-				34,701
Total liabilities			46,316				-				46,316
Fair value of net assets acquired		$	90,967			$	(884	)		$	90,083

		Amount
Cash and cash equivalents		$	9,315
Accounts receivables, net			31,414
Inventories			16,933
Other current assets			3,170
Property, plant and equipment			28,685
Goodwill			95,773
Intangible assets			101,650
Operating lease right-of-use assets			2,581
Total assets			289,521
Accounts payable and accrued liabilities			25,529
Operating lease liabilities			825
Current tax liabilities			1,300
Other current liabilities			11,098
Non-current tax liabilities			8,096
Deferred tax liabilities			25,616
Non-current operating lease liabilities			1,756
Long-term borrowings			28,147
Total liabilities			102,367
Fair value of net assets acquired		$	187,154

X

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2

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X

- References

No definition available.

+ Details

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