XML 43 R32.htm IDEA: XBRL DOCUMENT
v3.24.3

Note 3 - Business Combinations and Dispositions (Tables) | 9 Months Ended
--- | ---
Sep. 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 |  |  | Final allocation of the consideration |
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 |  |  |  | (619 | ) |  |  | 51,659 |
Goodwill |  |  | 18,556 |  |  |  | 917 |  |  |  | 19,473 |
Intangible assets |  |  | 33,940 |  |  |  | (86 | ) |  |  | 33,854 |
Operating lease right-of-use assets |  |  | 1,242 |  |  |  | - |  |  |  | 1,242 |
Total assets |  |  | 137,283 |  |  |  | 212 |  |  |  | 137,495 |
Accounts payable and accrued liabilities |  |  | 8,621 |  |  |  | - |  |  |  | 8,621 |
Operating lease liabilities |  |  | 505 |  |  |  | - |  |  |  | 505 |
Other current liabilities |  |  | 1,811 |  |  |  | 406 |  |  |  | 2,217 |
Non-current operating lease liabilities |  |  | 678 |  |  |  | - |  |  |  | 678 |
Long-term borrowings |  |  | 34,701 |  |  |  | - |  |  |  | 34,701 |
Total liabilities |  |  | 46,316 |  |  |  | 406 |  |  |  | 46,722 |
Fair value of net assets acquired |  | $ | 90,967 |  |  | $ | (194 | ) |  | $ | 90,773 |
|  | Initial allocation of the consideration |  |  | Measurement period adjustments |  |  | Allocation of the consideration as of September 30, 2024 |
Cash and cash equivalents |  | $ | 9,315 |  |  | $ | - |  |  | $ | 9,315 |
Accounts receivables, net |  |  | 31,414 |  |  |  | - |  |  |  | 31,414 |
Inventories |  |  | 16,933 |  |  |  | - |  |  |  | 16,933 |
Other current assets |  |  | 3,170 |  |  |  | - |  |  |  | 3,170 |
Property, plant and equipment |  |  | 28,685 |  |  |  | - |  |  |  | 28,685 |
Goodwill |  |  | 95,773 |  |  |  | (491 | ) |  |  | 95,282 |
Intangible assets |  |  | 101,650 |  |  |  | - |  |  |  | 101,650 |
Operating lease right-of-use assets |  |  | 2,581 |  |  |  | - |  |  |  | 2,581 |
Total assets |  |  | 289,521 |  |  |  | (491 | ) |  |  | 289,030 |
Accounts payable and accrued liabilities |  |  | 25,529 |  |  |  | - |  |  |  | 25,529 |
Operating lease liabilities |  |  | 825 |  |  |  | - |  |  |  | 825 |
Current tax liabilities |  |  | 1,300 |  |  |  | - |  |  |  | 1,300 |
Other current liabilities |  |  | 11,098 |  |  |  | - |  |  |  | 11,098 |
Non-current tax liabilities |  |  | 8,096 |  |  |  | - |  |  |  | 8,096 |
Deferred tax liabilities |  |  | 25,616 |  |  |  | - |  |  |  | 25,616 |
Non-current operating lease liabilities |  |  | 1,756 |  |  |  | - |  |  |  | 1,756 |
Long-term borrowings |  |  | 28,147 |  |  |  | - |  |  |  | 28,147 |
Total liabilities |  |  | 102,367 |  |  |  | - |  |  |  | 102,367 |
Fair value of net assets acquired |  | $ | 187,154 |  |  | $ | (491 | ) |  | $ | 186,663 |

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 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
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