XML 94 R82.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Note 15 - Acquisitions (Details Textual) - USD ($) |  |  | 3 Months Ended | 6 Months Ended | 9 Months Ended
--- | --- | --- | --- | --- | ---
Sep. 01, 2021 | May 03, 2021 | Sep. 30, 2022 | Dec. 31, 2021 | Sep. 30, 2021 | Jun. 30, 2022 | Sep. 30, 2022 | Sep. 30, 2021
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net, Total |  |  | $ 0 |  | $ 6,451,000 |  | $ 0 | $ 6,451,000
Goodwill, Ending Balance |  |  | $ 224,741,000 | $ 224,741,000 |  |  | $ 224,741,000 |
Sexton Acquisition [Member] |  |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | 530,502 |  |  |  |  |  |  |
Business Acquisition, Percentage of Equity Issuable Shares Held in Escrow Accounts for Post Closing Claims | 10.00% |  |  |  |  |  |  |
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain (Loss), Net, Total | $ 6,500,000 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Gross Receivables | 509,000 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Uncollectable Receivables | 17,000 |  |  |  |  |  |  |
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustments Related to Previous Period |  |  |  | 198,000 |  |  |  |
Goodwill, Ending Balance | $ 28,470,000 |  |  |  |  |  |  |
Sexton Acquisition [Member] | Common Stock Issued to Acquire Participating Holders [Member] |  |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | 477,452 |  |  |  |  |  |  |
Sexton Acquisition [Member] | Common Stock Deposited Into Escrow [Member] |  |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | 53,050 |  |  |  |  |  |  |
GCI Acquisition [Member] |  |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) |  | 6,636,470 |  |  |  |  |  |
Business Acquisition, Percentage of Equity Issuable Shares Held in Escrow Accounts for Post Closing Claims |  | 9.00% |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Gross Receivables |  | $ 7,100,000 |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Uncollectable Receivables |  | 53,000 |  |  |  |  |  |
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustments Related to Previous Period |  |  |  | $ 607,000 |  |  |  |
Goodwill, Ending Balance |  | $ 137,822,000 |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares, Before Adjustments (in shares) |  | 6,646,870 |  |  |  |  |  |
Business Combination, Stock Reduced During Period, Satisfy Note Receivable (in shares) |  | 10,400 |  |  |  |  |  |
Business Combination, Escrow Shares, Period (Month) |  | 24 months |  |  |  |  |  |
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill) |  |  |  |  |  | $ 58,900,000 |  |
Impairment of Intangible Assets, Finite-Lived |  |  |  |  |  | $ 11,000,000.0 |  |
GCI Acquisition [Member] | One GCI Stockholder [Member] |  |  |  |  |  |  |  |
Business Combination, Stock Reduced During Period, Satisfy Note Receivable (in shares) |  | 10,400 |  |  |  |  |  |
Financing Receivable, after Allowance for Credit Loss, Total |  | $ 374,000 |  |  |  |  |  |

X
- Definition Number of shares of equity interests issued or issuable to acquire entity before adjustments. + References No definition available. + Details
Name: | blfs_BusinessAcquisitionEquityInterestIssuedOrIssuableNumberOfSharesBeforeAdjustments
Namespace Prefix: | blfs_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the percentage of equity issuable shares held in escrow accounts for post-closing indemnification claims. + References No definition available. + Details
Name: | blfs_BusinessAcquisitionPercentageOfEquityIssuableSharesHeldInEscrowAccountsForPostClosingClaims
Namespace Prefix: | blfs_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The period the shares are to be held in escrow in the business combination. + References No definition available. + Details
Name: | blfs_BusinessCombinationEscrowSharesPeriod
Namespace Prefix: | blfs_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Gross 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 No definition available. + Details
Name: | blfs_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsGrossReceivables
Namespace Prefix: | blfs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Uncollectable 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 No definition available. + Details
Name: | blfs_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsUncollectableReceivables
Namespace Prefix: | blfs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The number of shares reduced during the period to satisfy an outstanding note receivable in the business combination. + References No definition available. + Details
Name: | blfs_BusinessCombinationStockReducedDuringPeriodSatisfyNoteReceivable
Namespace Prefix: | blfs_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of shares of equity interests issued or issuable to acquire entity. + 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 (b)(4) -URI https://asc.fasb.org/extlink&oid=126975305&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase (decrease) in income that would have been recognized in previous periods if the adjustments to provisional amounts were recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4A -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=128092470&loc=SL65897772-128472 + Details
Name: | us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentsRelatedToPreviousPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition In a business combination achieved in stages, this element represents the amount of net gain (loss) recognized by the entity as a result of remeasuring to fair value the equity interest in the acquiree it held before the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (g)(2) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeRemeasurementGainOrLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 55 -Paragraph 24 -URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of a finite-lived intangible asset to fair value. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 + Details
Name: | us-gaap_ImpairmentOfIntangibleAssetsFinitelived
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amortized cost, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522 + Details
Name: | us-gaap_NotesReceivableNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Details
Name: | us-gaap_EquityInterestIssuedOrIssuableByTypeAxis=blfs_CommonStockIssuedToAcquireParticipatingHoldersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_EquityInterestIssuedOrIssuableByTypeAxis=blfs_CommonStockDepositedIntoEscrowMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | srt_CounterpartyNameAxis=blfs_OneGCIStockholderMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |