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Acquisitions (Tables)

9 Months Ended

Sep. 30, 2023

Business Acquisition [Line Items]

Summary of proforma consolidated statement of operations as if SPEC/KWJ and Calman had been included in our consolidated results

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Pro Forma

Pro Forma

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Three Months Ended September 30,

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Nine Months Ended September 30,

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2023

2022

2023

2022

​

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(in thousands)

Revenue

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$

3,075

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$

3,866

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$

11,163

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$

12,042

Net income (loss)

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$

(125)

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$

(93)

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$

552

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$

815

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SPEC/KWJ

Business Acquisition [Line Items]

Summary of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

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​	​	​	​
Cash		$	541
Accounts receivable	​		306
Inventories	​		952
Prepaid expenses and other current assets	​		52
Property and equipment	​		50
Deposits	​		16
Accounts payable and accrued liabilities	​		(415)
Net identifiable tangible assets acquired	​	​	1,502
Developed technology	​	​	134
Customer relationships	​	​	96
Tradenames and trademarks	​	​	47
In-process research and development	​	​	29
Non-compete agreements	​	​	26
Order backlog	​	​	22
Goodwill	​		246
Net assets acquired	​	$	2,102

Calman

Business Acquisition [Line Items]

Summary of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

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​	​	​	​
Cash		$	1,577
Accounts receivable	​		656
Inventories	​		622
Prepaid expenses and other current assets	​		12
Property, plant, and equipment	​		146
Right-of-use assets	​		91
Accounts payable and accrued liabilities	​		(615)
Lease liabilities	​		(91)
Net identifiable tangible assets acquired	​		2,398
Goodwill	​		4,052
Net assets acquired	​	$	6,450

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-5

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- 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/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-SubTopic 10
-Topic 805
-Publisher FASB
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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

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-SubTopic 20
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-1

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