XML 56 R46.htm IDEA: XBRL DOCUMENT
v3.20.4

Business and Product Line Acquisitions - Additional Information (Detail) - USD ($) |  |  |  |  |  |  | 6 Months Ended
--- | --- | --- | --- | --- | --- | --- | ---
Jul. 31, 2020 | Mar. 26, 2020 | Feb. 28, 2020 | Jan. 31, 2020 | Jan. 09, 2020 | Jan. 01, 2020 | Nov. 30, 2020
Business Acquisition [Line Items] |  |  |  |  |  |  |
Purchase price allocation for inventory |  | $ 164,000 |  |  |  |  |
Purchase price allocation for other current liabilities |  |  |  |  |  | $ 11,000 |
Abtek Biologicals Limited |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash consideration for purchase of business |  |  |  | $ 1,401,000 |  |  |
Purchase price allocation for accounts receivable |  |  |  | 135,000 |  |  |
Purchase price allocation for inventory |  |  |  | 207,000 |  |  |
Purchase price allocation for land, property and equipment |  |  |  | 105,000 |  |  |
Purchase price allocation for intangible assets |  |  |  | 484,000 |  |  |
Purchase price allocation for accounts payable |  |  |  | 118,000 |  |  |
Purchase price allocation for deferred tax liability |  |  |  | 92,000 |  |  |
Purchase price allocation for other current liabilities |  |  |  | 34,000 |  |  |
Cash payable to former owner for purchase of business |  |  |  | 119,000 |  |  |
Cash paid for purchase of business |  |  |  | $ 1,282,000 |  |  |
Cash payable to former owner for purchase of business, due date |  |  |  | Jan. 31, 2021 |  |  |
Purchase price allocation for Prepaid Expenses |  |  |  | $ 6,000 |  |  |
Chile-based Magiar Chilena |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash consideration for purchase of business |  | 400,000 |  |  |  |  |
Purchase price allocation for land, property and equipment |  | 53,000 |  |  |  |  |
Purchase price allocation for intangible assets |  | 183,000 |  |  |  |  |
Cash payable to former owner for purchase of business |  | 50,000 |  |  |  |  |
Cash paid for purchase of business |  | $ 350,000 |  |  |  |  |
Cash payable to former owner for purchase of business, due date |  | Mar. 26, 2021 |  |  |  |  |
Beef Cattle And Related Assets [Member] |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash consideration for purchase of business | $ 2,351,000 |  |  |  |  |  |
Purchase price allocation for inventory | 51,000 |  |  |  |  |  |
Purchase price allocation for intangible assets | $ 2,300,000 |  |  |  |  |  |
Finite lived intangible assets, useful life | 15 years |  |  |  |  |  |
ARGENTINA | Productos Quimicos Magiar |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash consideration for purchase of business |  |  |  |  |  | 3,776,000 |
Contingent consideration potential payment |  |  |  |  |  | 979,000 |
Purchase price allocation for accounts receivable |  |  |  |  |  | 603,000 |
Purchase price allocation for inventory |  |  |  |  |  | 446,000 |
Purchase price allocation for land, property and equipment |  |  |  |  |  | 36,000 |
Allocation of purchase price for contingent consideration potential payment |  |  |  |  |  | 640,000 |
Purchase price allocation for intangible assets |  |  |  |  |  | 1,471,000 |
Purchase price allocation for accounts payable |  |  |  |  |  | 383,000 |
Purchase price allocation for deferred tax liability |  |  |  |  |  | 441,000 |
Purchase price allocation for other current liabilities |  |  |  |  |  | 312,000 |
Cash payable to former owner for purchase of business |  |  |  |  |  | 540,000 |
Cash paid for purchase of business |  |  |  |  |  | $ 3,237,000 |
Cash payable to former owner for purchase of business, due date |  |  |  |  |  | Jan. 01, 2022 |
Purchase price allocation for other current assets |  |  |  |  |  | $ 221,000 |
URUGUAY | Productos Quimicos Magiar |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash consideration for purchase of business |  |  |  |  |  | 1,488,000 |
Contingent consideration potential payment |  |  |  |  |  | 241,000 |
Purchase price allocation for accounts receivable |  |  |  |  |  | 280,000 |
Purchase price allocation for inventory |  |  |  |  |  | 174,000 |
Purchase price allocation for land, property and equipment |  |  |  |  |  | 16,000 |
Allocation of purchase price for contingent consideration potential payment |  |  |  |  |  | 159,000 |
Purchase price allocation for intangible assets |  |  |  |  |  | 398,000 |
Purchase price allocation for accounts payable |  |  |  |  |  | 204,000 |
Purchase price allocation for deferred tax liability |  |  |  |  |  | 99,000 |
Cash payable to former owner for purchase of business |  |  |  |  |  | 210,000 |
Cash paid for purchase of business |  |  |  |  |  | $ 1,278,000 |
Cash payable to former owner for purchase of business, due date |  |  |  |  |  | Jan. 01, 2022 |
Purchase price allocation for other current assets |  |  |  |  |  | $ 68,000 |
ITALY | Diessechem Srl |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash consideration for purchase of business |  |  |  |  | $ 3,455,000 |  |
Purchase price allocation for accounts receivable |  |  |  |  | 780,000 |  |
Purchase price allocation for inventory |  |  |  |  | 5,000 |  |
Purchase price allocation for intangible assets |  |  |  |  | 1,225,000 |  |
Purchase price allocation for accounts payable |  |  |  |  | 140,000 |  |
Purchase price allocation for deferred tax liability |  |  |  |  | 294,000 |  |
Purchase price allocation for other current liabilities |  |  |  |  | 305,000 |  |
Purchase price allocation for other current assets |  |  |  |  | $ 160,000 |  |
AUSTRALIA | Cell BioSciences |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash consideration for purchase of business |  |  | $ 3,768,000 |  |  |  |
Purchase price allocation for inventory |  |  | 420,000 |  |  |  |
Allocation of purchase price for contingent consideration potential payment |  |  | 13,000 |  |  |  |
Purchase price allocation for intangible assets |  |  | 1,338,000 |  |  |  |
Cash payable to former owner for purchase of business |  |  | 172,000 |  |  |  |
Cash paid for purchase of business |  |  | $ 3,596,000 |  |  |  |
Minimum |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  |  |  |  | 5 years
Minimum | Abtek Biologicals Limited |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  | 5 years |  |  |
Minimum | Chile-based Magiar Chilena |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  | 5 years |  |  |  |  |
Minimum | ARGENTINA | Productos Quimicos Magiar |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  |  |  | 5 years |
Minimum | URUGUAY | Productos Quimicos Magiar |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  |  |  | 5 years |
Minimum | ITALY | Diessechem Srl |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  |  | 5 years |  |
Minimum | AUSTRALIA | Cell BioSciences |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  | 3 years |  |  |  |
Maximum |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  |  |  |  | 25 years
Maximum | Abtek Biologicals Limited |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  | 10 years |  |  |
Maximum | Chile-based Magiar Chilena |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  | 10 years |  |  |  |  |
Maximum | ARGENTINA | Productos Quimicos Magiar |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  |  |  | 10 years |
Maximum | URUGUAY | Productos Quimicos Magiar |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  |  |  | 10 years |
Maximum | ITALY | Diessechem Srl |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  |  |  | 10 years |  |
Maximum | AUSTRALIA | Cell BioSciences |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Finite lived intangible assets, useful life |  |  | 10 years |  |  |  |

X
- Definition Business Combination, Consideration Payable + References No definition available. + Details
Name: | neog_BusinessCombinationConsiderationPayable
Namespace Prefix: | neog_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business combination date of consideration payable. + References No definition available. + Details
Name: | neog_BusinessCombinationDateOfConsiderationPayable
Namespace Prefix: | neog_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Payment for business acquisition contingent consideration. + References No definition available. + Details
Name: | neog_PaymentForBusinessAcquisitionContingentConsideration
Namespace Prefix: | neog_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition For contingent consideration arrangements recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be paid. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of liability arising from an inherited contingency (as defined) which has been recognized as of the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=116868840&loc=d3e2207-128464 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedContingentLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e31917-109318 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of intangible assets, excluding goodwill, acquired at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of inventory recognized as of the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=116868840&loc=d3e2207-128464 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of property, plant, and equipment recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=116868840&loc=d3e2207-128464 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=neog_AbtekBiologicalsLimitedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=neog_ChileBasedMagiarChilenaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=neog_BeefCattleAndRelatedAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_AR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=neog_ProductosQuimicosMagiarMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_UY
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_IT
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=neog_DiessecheSrlMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_AU
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=neog_CellBiosciencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |