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Acquisition (Tables)

6 Months Ended

Jun. 30, 2024

Acquisitions

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 June 30,

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Six Months Ended June 30,

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2024

2023

2024

2023

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(in thousands)

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Revenue

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$

2,898

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$

4,049

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$

6,022

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$

8,088

Net income (loss)

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$

(307)

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$

381

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$

(1,048)

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$

677

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Calman

Acquisitions

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
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

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

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

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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

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

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