XML 44 R23.htm IDEA: XBRL DOCUMENT
v2.4.1.9

11. ACQUISITION/MERGER WITH COGNIGEN CORPORATION (Tables) | 3 Months Ended
--- | ---
Nov. 30, 2014
Business Combinations [Abstract] |
Total consideration paid for acquisition |
Assets acquired, including accounts receivable of $934,000 and estimated Contracts receivable of $530,000 |  | $ | 1,524,389 |
Fixed assets acquired |  |  | 458,351 |
Estimated value of software acquired |  |  | 200,000 |
Estimated value of Intangibles acquired (Customer Lists, trade name etc.) |  |  | 1,600,000 |
Estimated amount due to sellers - Working Capital Adjustment |  |  | (26,707 | )
Current Liabilities assumed |  |  | (644,499 | )
Goodwill |  |  | 4,789,248 |
Estimated Deferred income taxes |  |  | (662,500 | )
Total Consideration |  | $ | 7,238,282 |
Pro forma information |
|  | For the three months ended November 30 ( in 1000’s) |
|  | 2014 |  |  | 2013 |
Net Sales |  | $ | 4,086 |  |  | $ | 3,834 |
Net Income |  | $ | 529 |  |  | $ | 492 |
Earnings per share |  |  |  |  |  |  |  |
Basic |  | $ | 0.03 |  |  | $ | 0.03 |
Diluted |  | $ | 0.03 |  |  | $ | 0.03 |

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/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)-(3) -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1486-128463 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration