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Acquisition (Tables) | 12 Months Ended
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Dec. 31, 2023
Acquisitions |
Summary of proforma consolidated statement of operations as if SPEC/KWJ and Calman had been included in our consolidated results | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pro Forma
​ |  | Year Ended December 31,
​ | ​ | 2023 | ​ | 2022
​ | ​ | (in thousands)
Revenue | ​ | $ | 14,705 | ​ | $ | 14,708
Net income | ​ | $ | 157 | ​ | $ | 2,835
​
SPEC/KWJ |
Acquisitions |
Summary of estimated fair values of the assets acquired and liabilities assumed at the acquisition date | The following table summarizes the fair values of the assets acquired and liabilities assumed at the acquisition date, giving effect to the post-closing purchase price adjustment (in thousands).
​ | ​ | ​ | ​
​ | ​ | ​ | ​
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 |
Acquisitions |
Summary of estimated fair values of the assets acquired and liabilities assumed at the acquisition date | The following table summarizes the fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands).
​ | ​ | ​ | ​
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
Developed technology | ​ |  | 381
Tradenames and trademarks | ​ |  | 214
Customer relationships | ​ |  | 1,260
Non-compete agreements | ​ |  | 843
Deferred tax liabilities | ​ |  | (710)
Goodwill | ​ |  | 2,064
Net assets acquired | ​ | $ | 6,450

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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 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 + Details
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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 -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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