XML 39 R32.htm IDEA: XBRL DOCUMENT
v3.26.1

BUSINESS COMBINATION (Tables) | 3 Months Ended
--- | ---
Jul. 31, 2025
BUSINESS COMBINATION |
Schedule of preliminary purchase price allocation | The following table presents the results of the final purchase price allocation, inclusive of the restatement adjustments (in thousands):
﻿ | Final Purchase Price Allocation |
Assets acquired | ﻿ |
Cash and cash equivalents |  | $ | 14,736 |
Accounts receivable | ﻿ |  | 115,320 |
Merchandise inventories | ﻿ |  | 336,741 |
Textbook rental inventories | ﻿ |  | 5,158 |
Prepaid expenses and other current assets (including $4.8 million in restricted cash) | ﻿ |  | 26,969 |
Property and equipment | ﻿ |  | 118,818 |
Operating lease right-of-use assets | ﻿ |  | 186,180 |
Intangible assets | ﻿ |  | 95,000 |
Other assets noncurrent (including $1.0 million in restricted cash) | ﻿ |  | 11,796 |
Total assets acquired |  | $ | 910,718 |
Liabilities assumed | ﻿ |
Accounts payable | ﻿ |  | 279,456 |
Accrued liabilities | ﻿ |  | 98,974 |
Deferred revenue – current | ﻿ |  | 7,651 |
Operating lease liabilities – current | ﻿ |  | 76,677 |
Deferred income taxes – noncurrent | ﻿ |  | 4,790 |
Operating lease liabilities – noncurrent | ﻿ |  | 141,501 |
Deferred revenue – noncurrent | ﻿ |  | 3,393 |
Other long-term liabilities | ﻿ |  | 12,413 |
Long-term borrowings | ﻿ |  | 101,235 |
Total liabilities assumed |  |  | 726,090 |
Net assets acquired |  | $ | 184,628 |
| ﻿ |
Total consideration transferred |  | $ | 50,133 |
Less: Net assets acquired | ﻿ |  | (184,628 | )
Plus: Noncontrolling interest | ﻿ |  | 203,657 |
Goodwill |  | $ | 69,162 |
Schedule of identifiable intangible assets acquired | Identifiable intangible assets acquired were comprised of the following (in thousands except for estimated useful life):
(in thousands) |  | Amount |  |  | Estimated Life
Trade name |  | $ | 45,000 |  |  | Indefinite
Customer relationships |  |  | 50,000 |  |  | 13 years
Total intangible assets |  | $ | 95,000 |  |  |

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired in business combination. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_FiniteLivedAndIndefiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration