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Acquisitions (Tables) - Gemini Technologies, Incorporated and Bubba Blade Branded Products from Fish Tales, LLC | 3 Months Ended
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Jul. 31, 2018
Estimated Fair Values of Assets Acquired and Liabilities Assumed | The following table summarizes the estimated preliminary allocation of the purchase price for the 2018 Acquisitions (in thousands):
|  | 2018 Acquisitions |  |  | Measurement |  |  |  |  |
|  | (As Initially |  |  | Period |  |  | 2018 Acquisitions |
|  | Reported) |  |  | Adjustments |  |  | (As Adjusted) |
Accounts receivable |  | $ | 846 |  |  |  | (86 | ) |  | $ | 760 |
Inventories |  |  | 4,683 |  |  |  | 17 |  |  |  | 4,700 |
Other current assets |  |  | 145 |  |  |  | (56 | ) |  |  | 89 |
Property, plant, and equipment |  |  | 506 |  |  |  | 13 |  |  |  | 519 |
Intangibles |  |  | 6,400 |  |  |  | — |  |  |  | 6,400 |
Goodwill |  |  | 11,846 |  |  |  | 90 |  |  |  | 11,936 |
Total assets acquired |  |  | 24,426 |  |  |  | (22 | ) |  |  | 24,404 |
Accounts payable |  |  | 1,261 |  |  |  | (25 | ) |  |  | 1,236 |
Accrued payroll |  |  | 49 |  |  |  | (1 | ) |  | 48 |
Other long term liabilities |  |  | 100 |  |  |  | (100 | ) |  |  | — |
Total liabilities assumed |  |  | 1,410 |  |  |  | (126 | ) |  |  | 1,284 |
|  | $ | 23,016 |  |  |  | 104 |  |  | $ | 23,120 |
Identifiable Intangible Assets Acquired and Respective Weighted Average Lives | The following are the identifiable intangible assets acquired (in thousands) in the 2018 Acquisitions and their respective weighted average lives:
|  |  |  | Weighted Average |
|  | Amount |  |  | Life (In years) |
Developed technology |  | $ | 1,700 |  |  |  | 5.9 |
Customer relationships |  |  | 1,600 |  |  |  | 5.2 |
Trade names |  |  | 3,100 |  |  |  | 5.6 |
|  | $ | 6,400 |  |  |  |  |

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1486-128463 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of characteristics and cost, by total and major class, of indefinite-lived intangible assets acquired as part of a business combination. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. The future benefit is not expected to diminish over a stated period of time. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total. + 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 (b) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4922-128472 + Details
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