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Note 2 - Significant Transactions - Allocation of Preliminary Price (Details) - USD ($) $ in Thousands |  | 9 Months Ended |
--- | --- | --- | ---
Oct. 16, 2023 | Dec. 31, 2023 | Dec. 31, 2022 | Mar. 31, 2023
Goodwill (d) |  |  |  | $ 346,183 |  | $ 286,444
Total purchase price, net of cash acquired and subject to adjustments for working capital |  |  |  | 79,700 | $ 4,950 |
GKE Acquisition [Member] |  |  |  |  |  |
Cash and cash equivalents |  | $ 4,192 |  |  |  |
Accounts receivable (a) |  | 2,252 |  |  |  |
Inventories (b) |  | 3,823 | [1] | $ 4,077 |  |
Other current assets |  | 188 |  |  |  |
Total current assets |  | 10,455 |  |  |  |
Property, plant and equipment (c) | [2] | 2,772 |  |  |  |
Other noncurrent assets |  | 3,030 |  |  |  |
Goodwill (d) |  | 54,470 |  |  |  |
Total assets acquired |  | 107,919 |  |  |  |
Accounts payable |  | 11 |  |  |  |
Other current liabilities |  | 2,491 |  |  |  |
Deferred tax liabilities |  | 9,763 |  |  |  |
Other long-term liabilities |  | 2,673 |  |  |  |
Total liabilities assumed |  | 14,938 |  |  |  |
Total purchase price, net of cash acquired and subject to adjustments for working capital |  | $ 88,789 |  |  |  |
GKE Acquisition [Member] | Customer Relationships [Member] |  |  |  |  |  |
Intangible assets, life (Year) |  | 7 years |  |  |  |
Intangible assets |  | $ 26,876 |  |  |  |
Intangible assets. life (Year) |  | 7 years |  |  |  |
GKE Acquisition [Member] | Intellectual Property [Member] |  |  |  |  |  |
Intangible assets, life (Year) |  | 7 years |  |  |  |
Intangible assets |  | $ 3,524 |  |  |  |
Intangible assets. life (Year) |  | 7 years |  |  |  |
GKE Acquisition [Member] | Trade Names [Member] |  |  |  |  |  |
Intangible assets, life (Year) |  | 10 years |  |  |  |
Intangible assets |  | $ 6,049 |  |  |  |
Intangible assets. life (Year) |  | 10 years |  |  |  |
GKE Acquisition [Member] | Noncompete Agreements [Member] |  |  |  |  |  |
Intangible assets, life (Year) | [3] | 3 years |  |  |  |
Intangible assets | [3] | $ 743 |  |  |  |
Intangible assets. life (Year) | [3] | 3 years |  |  |  |
[1] | Includes $1,507 of preliminary inventory step up, which we expect to amortize within approximately three fiscal quarters from the acquisition date. During the period from October 16, 2023 to December 31, 2023, $412 of inventory step up amortization was recorded to cost of revenues. Preliminary accounting for the fair value step up of GKE China's inventory is incomplete due to the recent closing date.
[2] | Includes $1,727 of preliminary property, plant and equipment step up, which will be amortized based on the underlying assets' expected lives. During the period from October 16, 2023 to December 31, 2023, $83 of depreciation expense was recorded related to the property, plant and equipment fair value step up.
[3] | Acquired amortizable intangible assets are currently expected to be amortized on a straight line basis over a weighted average period of 7.4 years. The identified intangible assets will be amortized on a straight line basis over their useful lives, which approximates the pattern that the assets' economic benefits are expected to be consumed. Amortization expense for customer relationships, tradenames, and noncompete agreements will be expensed to general and administrative expense, and amortization expense for intellectual property will be expensed to cost of revenues. During the period from October 16, 2023 to December 31, 2023, $838 of amortization expense was recorded to general and administrative costs and $122 of amortization expense was recorded to cost of revenues in the Sterilization Disinfection Control division.

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