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v3.23.2

Acquisitions - Additional Information (Details) |  |  | 3 Months Ended |
--- | --- | --- | --- | ---
Mar. 17, 2023 USD ($) | Mar. 17, 2023 GBP (£) | Dec. 16, 2022 USD ($) | Jun. 30, 2023 USD ($) | Mar. 31, 2023 USD ($) | Dec. 31, 2022 USD ($) | Mar. 17, 2023 GBP (£)
Acquisitions |  |  |  |  |  |  |
Goodwill |  |  |  | $ 4,545,000 |  | $ 650,000 |
SPEC/KWJ |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Goodwill |  |  | $ 650,000 |  |  |  |
Increase in amortization expense and accumulated amortization |  |  |  | 82,000 | $ 37,000 | $ 12,000 |
SPEC/KWJ | After giving effect to post-closing purchase price adjustment |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Goodwill |  |  | 246,000 |  |  |  |
Property, plant, and equipment |  |  | 50,000 |  |  |  |
Fair value of accounts receivable |  |  | 306,000 |  |  |  |
SPEC/KWJ | After giving effect to post-closing purchase price adjustment | Developed technology |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Intangible assets acquired |  |  | 134,000 |  |  |  |
SPEC/KWJ | After giving effect to post-closing purchase price adjustment | Customer relationships |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Intangible assets acquired |  |  | 96,000 |  |  |  |
SPEC/KWJ | After giving effect to post-closing purchase price adjustment | Tradenames and trademarks |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Intangible assets acquired |  |  | 47,000 |  |  |  |
SPEC/KWJ | After giving effect to post-closing purchase price adjustment | In-process research and development |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Intangible assets acquired |  |  | 29,000 |  |  |  |
SPEC/KWJ | After giving effect to post-closing purchase price adjustment | Non-compete agreements |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Intangible assets acquired |  |  | 26,000 |  |  |  |
SPEC/KWJ | After giving effect to post-closing purchase price adjustment | Order backlog |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Intangible assets acquired |  |  | 22,000 |  |  |  |
SPEC/KWJ | Asset Purchase Agreement |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Combined companies' assets value |  |  | 2,000,000 |  |  |  |
Combined companies' assets and net working capital at closing |  |  | 1,350,000 |  |  |  |
Total consideration |  |  | 2,269,000 |  |  |  |
Amount paid |  |  | 1,519,000 |  |  |  |
Amount paid into escrow against purchase price adjustments and potential claims for breaches of representations and warranties |  |  | 750,000 |  |  |  |
Amount paid into escrow |  |  | 2,102,313 |  |  |  |
Reduction in net working capital |  |  | 166,687 |  |  |  |
Fair value of accounts receivable |  |  | $ 306,000 |  |  |  |
Calman |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Goodwill |  |  |  | 4,052,000 |  |  |
Property, plant, and equipment |  |  |  | 146,000 |  |  |
Fair value of accounts receivable |  |  |  | $ 656,000 |  |  |
Calman | Share Purchase Agreement |  |  |  |  |  |  |
Acquisitions |  |  |  |  |  |  |
Total consideration | $ 4,912,000 | £ 4,127,000 |  |  |  |  |
Amount paid into escrow against purchase price adjustments and potential claims for breaches of representations and warranties | 4,317,000 | 3,627,000 |  |  |  |  |
Closing and remaining amount paid into escrow subject to purchase price adjustment process and paid into escrow against purchase price adjustments and potential claims for breaches of representations and warranties | 595,000 | £ 500,000 |  |  |  |  |
Adjustment to net working capital | 714,000 |  |  |  |  |  | £ 600,000
Approximate consideration | 1,538,000 |  |  |  |  |  | £ 1,292,000
Fair value of accounts receivable | $ 656,000 |  |  |  |  |  |

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