XML 59 R42.htm IDEA: XBRL DOCUMENT
v3.20.2

Note 2. Acquisitions (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2020
Acquisitions [Abstract] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the final purchase price allocation to assets acquired and liabilities assumed based on their estimated fair values as of the acquisition date, with the excess allocated to goodwill. Measurement period adjustments during the first quarter of fiscal year 2020 included a reduction of $2.0 million to Property and Equipment as a result of additional information obtained related to the valuation of certain equipment as of the acquisition date and a $0.2 million reduction in Other long-term liabilities to adjust deferred tax liabilities on the equipment. These measurement period adjustments to the purchase price allocation in the first quarter of fiscal year 2020 increased Goodwill by $1.8 million. For tax purposes, $8.9 million of the goodwill in the following table is expected to be deductible. See Note 1 – Business Description and Summary of Significant Accounting Policies and Note 6 - Goodwill and Other Intangible Assets of Notes to Consolidated Financial Statements for information on subsequent testing and measurement of Goodwill.
(Amounts in Thousands) | October 1, 2018
Cash | $ | 2,257 |
Receivables | 15,656 |
Inventories | 6,454 |
Prepaid expenses and other current assets | 1,424 |
Property and Equipment | 7,037 |
Other Intangible Assets | 19,259 |
Other Assets | 498 |
Goodwill | 13,745 |
Total assets acquired | $ | 66,330 |
Borrowings under Credit Facilities | $ | 12,843 |
Accounts payable | 4,113 |
Accrued expenses | 1,340 |
Other long-term liabilities | 5,653 |
Total liabilities assumed | $ | 23,949 |
Net assets acquired | $ | 42,381 |
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination | Other Intangible Assets include the estimated fair values for finite-lived intangible assets acquired and are listed in the table below along with their estimated useful lives which are being amortized on a straight-line basis.
(Amounts in Thousands) | Estimated Fair Value |  | Estimated useful life (years)
Software | $ | 379 |  |  | 3 to 7
Technology | 5,060 |  |  | 5
Trade name | 6,369 |  |  | 10
Customer relationships | 7,451 |  |  | 15
Total other intangible assets | $ | 19,259 |  |  |

X
- Definition Acquisitions [Abstract] + References No definition available. + Details
Name: | ke_AcquisitionsAbstract
Namespace Prefix: | ke_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + 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 -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration