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Business Combinations (Tables)

3 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Schedule of Estimated Fair Values of the Assets Acquired and Liabilities Assumed as Part of a Business Acquisition

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed during the year ended September 30, 2018 (amounts shown in thousands):

			A2iA						ICAR						Total
Current assets			$	3,929					$	2,036					$	5,965
Property, plant, and equipment			307						83						390
Intangible assets			28,610						6,407						35,017
Goodwill			24,991						6,936						31,927
Other non-current assets			1,177						87						1,264
Current liabilities			(2,688)						(1,652)						(4,340)
Deferred income tax liabilities			(7,503)						(1,602)						(9,105)
Other non-current liabilities			(7)						(828)						(835)
Net assets acquired			$	48,816					$	11,467					$	60,283

Schedule of Intangible Assets Acquired

The following table summarizes the estimated fair values and estimated useful lives of intangible assets with definite lives acquired during the year ended September 30, 2018 (amounts shown in thousands, except for years):

			Amortization Period						Amount assigned
A2iA
Completed technologies			7.0 years						$	13,015
Customer relationships			5.0 years						15,360
Trade names			5.0 years						235
Total intangible assets acquired from A2iA									$	28,610
ICAR
Completed technologies			5.0 years						$	4,956
Customer relationships			2.0 years						1,298
Trade names			3.0 years						153
Total intangible assets acquired from ICAR									$	6,407

Schedule of Pro Forma Information

The following table summarizes the Company’s unaudited pro forma financial information presented as if the acquisitions occurred on October 1, 2017 (amounts shown in thousands):

			Three Months Ended December 31,
			2018						2017
Pro forma revenue			$	18,897					$	17,321
Pro forma net loss			$	(1,980)					$	(5,975)

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
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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

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- 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=84161108&loc=d3e4845-128472

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