Business Combination, Consideration Payable

No definition available.

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- Definition

Maximum potential payments.

+ References

No definition available.

+ Details

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- Definition

Value of equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire the entity.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)(4)
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- 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.

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- 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

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- Definition

The amount of liability arising from an inherited contingency (as defined) which has been recognized as of the acquisition date.

+ References

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- 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

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- 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

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- Definition

Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

+ References

+ Details

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- 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

+ Details

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- Definition

Amount of deferred revenue expected to be recognized as such within one year or the normal operating cycle, if longer, assumed at the acquisition date.

+ References

+ Details

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- Definition

Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

+ References

+ Details

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- Definition

Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date.

+ References

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- Definition

Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

+ References

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- Definition

The amount of inventory recognized as of the acquisition date.

+ References

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- Definition

Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

+ References

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

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- 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

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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- Definition

Cash outflow representing an adjustment to the purchase price of a previous acquisition.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition

The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

+ References

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- Definition

The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

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- Definition

Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.

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Business Combinations - Additional Information (Detail) - USD ($)								3 Months Ended		9 Months Ended
	Jan. 01, 2022	Dec. 09, 2021	Nov. 30, 2021	Sep. 17, 2021	Feb. 01, 2021	Dec. 30, 2020	Jul. 31, 2020	Feb. 28, 2022	Feb. 28, 2021	Feb. 28, 2022	Feb. 28, 2021
Business Acquisition [Line Items]
Cash payable to former owner for purchase of business						$ 8,600,000
Payments to Acquire Businesses, Net of Cash Acquired										$ 38,164,000	$ 52,000,000
Maximum potential Payments				$ 6,500,000
Royalty Expense				14,500,000
Income tax expense adjustment								$ 1,200,000	$ 2,600,000	$ 7,950,000	$ 10,000,000
Restatement Adjustment [Member]
Business Acquisition [Line Items]
Income tax expense adjustment	$ 120,000,000
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
Megazyme Ltd And Subsidiary Megazyme Inc [Member]
Business Acquisition [Line Items]
Cash consideration for purchase of business					$ 1,229,000	39,800,000
Contingent consideration potential payment						2,500,000
Purchase price allocation for accounts receivable						1,376,000
Purchase price allocation for inventory						5,595,000
Purchase price allocation for land, property and equipment						12,599,000
Allocation of purchase price for contingent consideration potential payment						2,458,000
Purchase price allocation for intangible assets						22,945,000
Purchase price allocation for accounts payable						4,000
Purchase price allocation for deferred tax liability						3,306,000
Purchase price allocation for other current liabilities						1,815,000
Purchase price allocation for long-term liabilities						319,000
Second installment paid	$ 1,120,000
Purchase price allocation for Prepaid Expenses						69,000
Business acquisition Value of equity interest issued						$ 4,900,000
CAPInnoVet, Inc [Member]
Business Acquisition [Line Items]
Purchase price allocation for accounts receivable				308,000
Purchase price allocation for inventory				482,000
Purchase price allocation for intangible assets				21,000,000.0
Purchase price allocation for accounts payable				120,000
Purchase price allocation for other current liabilities				132,000
Purchase price allocation for long-term liabilities				13,900,000
Cash payable to former owner for purchase of business				150,000
Purchase price allocation for Prepaid Expenses				296,000
Payments to Acquire Businesses, Net of Cash Acquired				$ 17,900,000
Delf (UK) Ltd [Member]
Business Acquisition [Line Items]
Cash consideration for purchase of business			$ 9,500,000
Purchase price allocation for accounts receivable			1,059,000
Purchase price allocation for inventory			891,000
Purchase price allocation for land, property and equipment			152,000
Purchase price allocation for intangible assets			2,600,000
Purchase price allocation for accounts payable			497,000
Purchase price allocation for deferred tax liability			669,000
Purchase price allocation for current liabilities			378,000
Cash payable to former owner for purchase of business			722,000
Purchase price allocation for Prepaid Expenses			$ 31,000
Genetic Veterinary Services, Inc [Member]
Business Acquisition [Line Items]
Purchase price allocation for accounts receivable		$ 38,000
Purchase price allocation for inventory		523,000
Purchase price allocation for land, property and equipment		400,000
Purchase price allocation for intangible assets		5,000,000.0
Purchase price allocation for accounts payable		297,000
Purchase price allocation for other current liabilities		287,000
Unearned revenue liability		1.6
Purchase price allocation for Prepaid Expenses		55,000
Payments to Acquire Businesses, Net of Cash Acquired		$ 11,400,000
Minimum
Business Acquisition [Line Items]
Finite lived intangible assets, useful life										5 years
Minimum \| Megazyme Ltd And Subsidiary Megazyme Inc [Member]
Business Acquisition [Line Items]
Finite lived intangible assets, useful life						15 years
Minimum \| CAPInnoVet, Inc [Member]
Business Acquisition [Line Items]
Finite lived intangible assets, useful life				15 years
Minimum \| Delf (UK) Ltd [Member]
Business Acquisition [Line Items]
Finite lived intangible assets, useful life			10 years
Minimum \| Genetic Veterinary Services, Inc [Member]
Business Acquisition [Line Items]
Finite lived intangible assets, useful life		10 years
Maximum
Business Acquisition [Line Items]
Finite lived intangible assets, useful life										25 years
Maximum \| Megazyme Ltd And Subsidiary Megazyme Inc [Member]
Business Acquisition [Line Items]
Finite lived intangible assets, useful life						20 years
Maximum \| CAPInnoVet, Inc [Member]
Business Acquisition [Line Items]
Finite lived intangible assets, useful life				20 years
Maximum \| Delf (UK) Ltd [Member]
Business Acquisition [Line Items]
Finite lived intangible assets, useful life			15 years
Maximum \| Genetic Veterinary Services, Inc [Member]
Business Acquisition [Line Items]
Finite lived intangible assets, useful life		15 years