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Business Combination (Tables)

9 Months Ended

Jan. 31, 2022

Business Combination and Asset Acquisition [Abstract]

Schedule of Purchase Consideration

Purchase consideration consisted of the following:

 Schedule of Purchase Consideration

		(in thousands)
Cash		$	4,000
Liabilities assumed			456
Fair value of restricted shares			5,855
Fair value of contingent consideration			1,591
Total consideration		$	11,902

Schedule of Allocated Fair Value of Purchase Consideration

The preliminary allocation of the fair value of the MAR acquisition is shown in the table below. The allocation of the fair value will be finalized when the valuation is completed, and the differences will be trued up for the final allocated amounts, hence, actual results may differ from preliminary estimate.

 Schedule of Allocated Fair Value of Purchase Consideration

Total Purchase Consideration		$	11,902
Cash		$	12
Inventory			150
Property and equipment, net			38
Trademarks			2,755
Patents			1,193
Goodwill			7,754
Net assets acquired		$	11,902

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- Definition

Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments.

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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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472

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