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13. ACQUISITION/MERGER WITH SUBSIDIARIES (Tables) | 12 Months Ended
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Aug. 31, 2018
Schedule of statement of income |
|  | (Actual) |  |  | (Pro forma)* |  |  | (Pro forma) |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Net Sales |  | $ | 29,667 |  |  | $ | 27,184 |  |  | $ | 22,847 |
Net Income |  | $ | 8,935 |  |  | $ | 6,325 |  |  | $ | 5,423 |
Cognigen |
Allocation of purchase price |
Assets acquired, including accounts receivable of $934,000 and estimated Contracts receivable of $398,000 |  | $ | 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 |
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 |
DILIsym |
Allocation of purchase price |
Assets acquired, including accounts receivable of $255,000 and estimated Contracts receivable of $153,000 |  | $ | 2,283,110 |
Developed Technologies Acquired |  |  | 2,850,000 |
Estimated value of Intangibles acquired (Customer Lists, trade name etc.) |  |  | 2,840,000 |
Current Liabilities assumed |  |  | (911,049 | )
Goodwill |  |  | 5,597,950 |
Estimated Deferred income taxes |  |  | (2,212,160 | )
Total Consideration |  | $ | 10,463,310 |

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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 + Details
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