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v3.25.2

BUSINESS COMBINATION (Tables) | 12 Months Ended
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May 30, 2025
BUSINESS COMBINATION |
Schedule of acquisition date fair value of the consideration |
(In thousands) |  | Fair Value |
Cash |  | $ | 10,631 |
Common stock under transfer restriction |  |  | 9,381 |
Escrow payable |  |  | 2,381 |
Working capital adjustments (1) |  |  | (240 | )
Total |  | $ | 22,153 |
Fair value of the assets acquired and liabilities |
(In thousands) |  | Fair Value |
Cash |  | $ | 16 |
Accounts receivable |  |  | 1,285 |
Inventory |  |  | 2,558 |
Goodwill |  |  | 10,719 |
Property and equipment |  |  | 165 |
Intangible assets |  |  | 12,000 |
Operating lease right-of-use assets |  |  | 810 |
Other assets, current and noncurrent |  |  | 63 |
Accounts payable, accrued expenses and other liabilities, current and noncurrent |  |  | (2,180 | )
Deferred revenue |  |  | (489 | )
Operating lease liabilities, current and noncurrent |  |  | (714 | )
Deferred tax liabilities, net |  |  | (2,080 | )
Total |  | $ | 22,153 |
Schedule of fair value of the separately identifiable intangible assets |
|  |  |  |  | Estimated Useful life |
(In thousands) |  | Fair Value |  |  | (in years) |
Developed technology |  | $ | 9,130 |  |  |  | 12 |
Trade names |  |  | 1,050 |  |  |  | 10 |
Customer relationships |  |  | 810 |  |  |  | 11 |
Non-compete agreements and others |  |  | 1,010 |  |  |  | 1-3 |
Total intangible assets acquired |  | $ | 12,000 |  |  |  |  |

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