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Acquisitions (Tables) - Gemini Technologies, Incorporated and Bubba Blade Branded Products from Fish Tales, LLC

3 Months Ended

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

X

- 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.

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