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Acquisitions/Purchase Price Accounting (Tables) | 9 Months Ended
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Dec. 31, 2013
M.D.G Logia Holdings Ltd |
Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed | The following table summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition.
|  | Unaudited |
Cash |  | $ | 59 |
Accounts receivable |  |  | 567 |
Prepaid expenses and other assets |  |  | 86 |
Customer relationships |  |  | 3,454 |
Developed technology |  |  | 818 |
Trade names / Trademarks |  |  | 143 |
Non-compete agreements |  |  | 54 |
Goodwill |  |  | 1,067 |
Current liabilities |  |  | (1,222 | )
Long-term debt |  |  | (35 | )
Purchase price |  | $ | 4,991 |
Mirror Image International Holdings Pvt Ltd |
Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed | The following table summarizes the preliminary fair values of the assets acquired and liabilities assumed at the date of acquisition.
|  | Unaudited |
Cash |  | $ | 514 |
Accounts receivable |  |  | 2,809 |
Prepaid expenses and other assets |  |  | 896 |
Property, Plant and Equipment |  |  | 300 |
Customer relationships |  |  | 652 |
Developed technology |  |  | 5,820 |
Library |  |  | 300 |
Trade names / Trademarks |  |  | 54 |
Goodwill |  |  | 1,182 |
Accounts payable |  |  | (1,151 | )
Accrued liabilities |  |  | (2,891 | )
Accrued compensation |  |  | (345 | )
Purchase price |  | $ | 8,140 |
Amortization Period for Intangible Assets | The amortization period for the intangible assets is as follows:
|  | Remaining Useful Life |
Customer relationships |  |  | 14 years |
Developed technology |  |  | 5 years |
Trade names / Trademarks |  |  | 5 years |
Library |  |  | 5 years |
Goodwill |  |  | Indefinite |
Targets Combined Operating Results | The Targets’ combined operating results from the acquisition date to December 31, 2013 are as follows:
|  | Unaudited |
Revenue |  | $ | 14,890 |
Cost of goods sold |  |  | 10,601 |
Gross profit |  |  | 4,289 |
Operating expenses |  |  | 3,656 |
Income from operations |  |  | 633 |
Non-operating (income) / expense, net |  |  | (17 | )
Provision for income tax |  |  | 194 |
Net income |  | $ | 456 |
Pro Forma Financial Information | The pro forma financial information of the Company’s consolidated operations if the acquisition of MIA had occurred as of April 1, 2012 is presented below.
|  | Unaudited Nine Months Ended December 31, |
|  | 2013 |  |  | 2012 |
Revenues |  | $ | 15,374 |  |  | $ | 14,470 |
Cost of goods sold |  |  | 10,921 |  |  |  | 7,870 |
Gross profit |  |  | 4,453 |  |  |  | 6,600 |
Operating expenses |  |  | 3,833 |  |  |  | 15,865 |
Income/(loss) from operations |  |  | 620 |  |  |  | (9,265 | )
Non-operating (income) / expense, net |  |  | (5 | ) |  |  | 1,626 |
Income/(loss) before provision for income taxes |  |  | 625 |  |  |  | (10,891 | )
Provision for income tax (income) / expense, net |  |  | (53 | ) |  |  | 105 |
Net income/(loss) |  | $ | 678 |  |  | $ | (10,996 |
Basic and diluted earnings per share |  | $ | 0.03 |  |  | $ | (0.63 | )

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