XML 54 R45.htm IDEA: XBRL DOCUMENT v3.23.3
ACQUISITIONS OF BUSINESSES, 2022 Acquisitions (Details)
$ in Thousands
9 Months Ended 12 Months Ended
Jul. 31, 2023
USD ($)
Clinic
May 31, 2023
USD ($)
Clinic
Feb. 28, 2023
USD ($)
Clinic
Nov. 30, 2022
USD ($)
Clinic
Oct. 31, 2022
USD ($)
Clinic
Sep. 30, 2022
USD ($)
Clinic
Aug. 31, 2022
USD ($)
Clinic
Mar. 31, 2022
USD ($)
Clinic
Sep. 30, 2023
USD ($)
Clinic
Sep. 30, 2022
USD ($)
Dec. 31, 2022
USD ($)
Business Combination, Description [Abstract]                      
Number of clinics | Clinic                 672    
Cash paid, net of cash acquired                 $ 22,994 $ 18,573  
Customer and Referral Relationships [Member]                      
Estimated fair value of net tangible assets acquired [Abstract]                      
Estimated useful lives of acquired intangibles                 13 years   12 years
Non-compete Agreements [Member]                      
Estimated fair value of net tangible assets acquired [Abstract]                      
Estimated useful lives of acquired intangibles                 5 years   5 years
Clinic Practice [Member]                      
Business Combination, Description [Abstract]                      
Percentage of interest acquired 70.00% 75.00% 80.00% 80.00% 60.00% 80.00% 70.00% 70.00%   80.00%  
Number of clinics | Clinic 5 4 1 13 14 2 6 6      
Percentage of interest retained by practice founder 30.00%   20.00% 20.00% 40.00% 20.00% 30.00% 30.00%   20.00%  
Aggregate purchase price for the acquisition $ 2,100 $ 3,100 $ 6,200 $ 25,000 $ 19,500 $ 4,200 $ 3,500 $ 11,500      
Cash paid for acquisition $ 1,800 1,700 $ 5,800 $ 24,200   $ 3,900 $ 3,300 $ 11,200      
Percentage of interest accrued     4.50% 7.00%   5.50% 5.50% 3.50%   5.50%  
Seller notes   $ 300 $ 400 $ 800   $ 300 $ 200 $ 300   $ 300  
Contingent payments         $ 8,100       $ 8,100   $ 8,300
Clinic Practice [Member] | Maximum [Member]                      
Business Combination, Description [Abstract]                      
Contingent payments       $ 1,600              
Acquisitions [Member]                      
Business Combination, Description [Abstract]                      
Cash paid for acquisition                 22,994    
Cash paid, net of cash acquired                     59,788
Seller notes                 985   1,574
Contingent payments                 200   10,000
Total consideration                 25,009   71,362
Estimated fair value of net tangible assets acquired [Abstract]                      
Total current assets                 566   1,433
Total non-current assets                 2,307   7,619
Total liabilities                 (1,861)   (9,943)
Net tangible assets acquired                 1,012   (891)
Customer and referral relationships                 6,819   18,741
Non-compete agreements                 329   972
Tradenames                 1,680   4,871
Goodwill                 25,932   74,470
Fair value of non-controlling interest (classified as redeemable non-controlling interest)                 (10,763)   (26,801)
Total consideration                 $ 25,009   $ 71,362