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v3.23.3

ACQUISITION (Details - purchase price allocation) - USD ($) |  | 3 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 16, 2023 | Aug. 31, 2023 | Aug. 31, 2023 | Aug. 31, 2022 | Aug. 31, 2021
Business Acquisition [Line Items] |  |  |  |  |
Base merger consideration |  |  | $ 8,223,000 | $ 0 | $ 0
Fair value of earnout |  |  | 4,100,000 |  |
Bonus compensation to Immunetrics staff | $ (1,586,000) | $ 1,600,000 |  |  |
Goodwill |  | 19,099,000 | 19,099,000 | 12,921,000 | 12,921,000
Immunetrics |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Base merger consideration | 12,000,000 |  |  |  |
Payments to acquire businesses, gross | 13,705,083 |  |  |  |
Fair value of earnout | 4,100,000 |  |  |  |
Cash on hand | 1,247,000 |  |  |  |
Adjustment to purchase price for closing indebtedness | (122,000) |  |  |  |
Net working capital adjustment | (377,000) |  |  |  |
D&O Tail | (7,000) |  |  |  |
Total purchase price | 15,255,000 |  |  |  |
Cash | 1,132,000 |  |  |  |
Accounts receivable | 511,000 |  |  |  |
Security deposit | 12,000 |  |  |  |
ROU asset | 227,000 |  |  |  |
Deferred tax assets | 799,000 |  |  |  |
Finite-lived intangible assets acquired | 4,890,000 |  |  |  |
Assets acquired | 9,371,000 |  |  |  |
Lease liability | 227,000 |  |  |  |
Selling shareholders' D&O tail responsibility | 7,000 |  |  |  |
Deferred revenue | 60,000 |  |  |  |
Business combination, liabilities assumed | 294,000 |  |  |  |
Fair value of identifiable assets acquired and liabilities assumed | 9,077,000 |  |  |  |
Goodwill | 6,178,000 | $ 6,178,000 | $ 6,178,000 | $ 0 | $ 0
Immunetrics | Trade names |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Indefinite-lived intangible assets acquired | 1,800,000 |  |  |  |
Immunetrics | Customer relationships |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Finite-lived intangible assets acquired | 3,780,000 |  |  |  |
Immunetrics | Developed Tech |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Finite-lived intangible assets acquired | 1,080,000 |  |  |  |
Immunetrics | Covenants not to compete |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Finite-lived intangible assets acquired | $ 30,000 |  |  |  |

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