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Acquisitions of Businesses and Non-controlling Interests (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Schedule of Unaudited Proforma Net Revenue and Net Income from Continuing Operations

Unaudited proforma net revenue and net income from continuing operations for the Company as if the December 13, 2013 Acquisition occurred as of January 1, 2012 is as follows (in thousands, except per share data):

		For the Year Ended December 31,
		2013				2012
Net revenues		$	275,511			$	261,231
Net income attributable to common shareholders from continuing operations		$	19,231			$	19,894
Earnings per share:
Basic - net income attributable to common shareholders from continuing operations		$	1.60			$	1.69
Diluted - net income attributable to common shareholders from continuing operations		$	1.59			$	1.67
Shares used in computation:
Basic - net income attributable to common shareholders from continuing operations			12,050				11,804
Diluted - net income attributable to common shareholders from continuing operations			12,069				11,904

Schedule of Preliminary Purchase Prices Allocation

The purchase prices for the acquisitions in 2013 have been preliminarily allocated as follows (in thousands):

Cash paid, net of cash acquired		$	46,628
Seller notes			1,300
Total consideration			47,928
Estimated fair value of net tangible assets acquired:
Total current assets			3,895
Total non-current assets			2,283
Total liabilities			(1,082	)
Net tangible assets acquired			5,096
Referral relationships			400
Non compete			160
Tradename			600
Goodwill			52,213
Fair value of noncontrolling interest			(10,541	)
			47,928

The purchase prices for the acquisitions in 2012 were allocated as follows (in thousands):

Cash paid, net of cash acquired		$	7,929
Seller notes			350
Total consideration		$	8,279
Estimated fair value of net tangible assets acquired:
Total current assets		$	410
Total non-current assets			525
Total liabilities			(333	)
Net tangible assets acquired		$	602
Referral relationships			857
Non compete			265
Tradename			1,300
Goodwill			8,147
Fair value of noncontrolling interest			(2,892	)
		$	8,279

The purchase price for the July 2011 Acquisition was allocated as follows (in thousands):

Cash paid, net of cash acquired		$	7,930
Seller notes			200
Total consideration		$	8,130
Estimated fair value of net tangible assets acquired:
Total current assets		$	1,341
Total non-current assets			902
Total liabilities			(581	)
Net tangible assets acquired		$	1,662
Tradename			1,900
Referral relationships			1,100
Non compete			300
Goodwill			11,263
Fair value of noncontrolling interest			(8,095	)
		$	8,130

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- 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/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(2)-(3)

-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463

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- Definition

Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired as part of a business combination.

+ References

No definition available.

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