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BUSINESS COMBINATIONS (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2021
Business Acquisition [Line Items] |
Schedule of unaudited pro forma information | ​
​ | ​ | ​ | ​ | ​ | ​
​ | Twelve Months | ​ | Twelve Months
​ | Ended | ​ | Ended
​ | September 30, 2021 |  | September 30, 2020
Total revenues | $ | 104,084 | ​ | $ | 81,739
​ | ​ |  | ​ | ​ | ​
Net income |  | 8,741 | ​ |  | 335
​ |  |  | ​ |  | ​
Pre-Clinical Research Services, Inc. |
Business Acquisition [Line Items] |
Schedule of purchase price allocation | ​
​ | ​ | ​ | ​
​ | ​ | Allocation as of
​ | ​ | September 30, 2021
Assets acquired and liabilities assumed: |  | ​ |
Accounts receivable | ​ | $ | 578
Property and equipment | ​ |  | 2,836
Unbilled revenues | ​ | ​ | 162
Prepaid expenses | ​ |  | 27
Intangible assets | ​ | ​ | 2,081
Goodwill | ​ | ​ | 751
Accounts payable | ​ | ​ | (109)
Accrued expenses | ​ |  | (118)
Customer advances | ​ |  | (351)
​ | ​ | $ | 5,857
HistoTox Labs |
Business Acquisition [Line Items] |
Schedule of purchase price allocation | ​
​ | ​ | ​ | ​
​ | ​ | Preliminary
​ | ​ | Allocation as of
​ | ​ | September 30, 2021
Assets acquired and liabilities assumed: |  | ​
Accounts receivable | ​ | $ | 982
Unbilled revenues | ​ | ​ | 337
Operating lease ROU asset (i) | ​ | ​ | 2,239
Property and equipment | ​ |  | 4,021
Intangible assets | ​ | ​ | 8,500
Other assets | ​ | ​ | 25
Goodwill (ii) | ​ | ​ | 9,129
Accounts payable | ​ | ​ | (132)
Accrued expenses | ​ | ​ | (266)
Customer advances | ​ | ​ | (207)
Operating lease liability (i) | ​ |  | (2,239)
​ | ​ | $ | 22,389
(i) Reflects the estimated right of use asset and associated liability to align with Inotiv accounting policy. (ii) The preliminary estimates are based on the data available to Inotiv and may change upon completion of the final purchase price allocation. Any change in the estimated fair value of the assets and liabilities acquired will have a corresponding impact on the amount of the goodwill. In addition, a change in the amount of property, plant, and equipment and other identifiable intangible assets will have a direct impact on the amount of amortization and depreciation recorded against income in future periods. The impact of any changes in the purchase price allocation may have a material impact on the amounts presented in this pro forma condensed combined financial information.
Bolder BioPATH |
Business Acquisition [Line Items] |
Schedule of purchase price allocation | ​
​ | ​ | ​ | ​
​ | ​ | Preliminary
​ | ​ | Allocation as of
​ | ​ | September 30, 2021
Assets acquired and liabilities assumed: |  | ​ |
Accounts receivable | ​ | $ | 2,258
Unbilled revenues | ​ | ​ | 1,798
Prepaid expenses | ​ |  | 6
Operating lease ROU asset (i) | ​ | ​ | 2,750
Property and equipment | ​ |  | 6,609
Intangible asset | ​ | ​ | 12,500
Other assets | ​ | ​ | 70
Goodwill (ii) | ​ | ​ | 36,223
Accounts payable | ​ | ​ | (159)
Accrued expenses | ​ |  | (294)
Deferred revenue | ​ | ​ | (662)
Deferred tax liability | ​ | ​ | (4,867)
Operating lease liability (i) | ​ |  | (2,750)
​ | ​ | $ | 53,482
(i) Reflects the estimated right of use asset and associated liability to align with Inotiv accounting policy. (ii) The preliminary estimates are based on the data available to Inotiv and may change upon completion of the final purchase price allocation. Any change in the estimated fair value of the assets and liabilities acquired will have a corresponding impact on the amount of the goodwill. In addition, a change in the amount of property, plant, and equipment and other identifiable intangible assets will have a direct impact on the amount of amortization and depreciation recorded against income in future periods. The impact of any changes in the purchase price allocation may have a material impact on the amounts presented in this pro forma condensed combined financial information. ​
Gateway Pharmacology Laboratories LLC |
Business Acquisition [Line Items] |
Schedule of purchase price allocation | ​
​ | ​ | ​ | ​
​ | ​ | Preliminary
​ | ​ | Allocation as of
​ | ​ | September 30, 2021
Assets acquired and liabilities assumed: |  | ​ |
Accounts receivable | ​ | $ | 422
Operating lease ROU asset (i) | ​ | ​ | 120
Property and equipment | ​ |  | 359
Intangible asset | ​ | ​ | 100
Other assets | ​ | ​ | 9
Goodwill (ii) | ​ | ​ | 2,207
Accounts payable | ​ | ​ | (54)
Accrued expenses | ​ | ​ | (72)
Deferred tax liability | ​ | ​ | (118)
Operating lease liability (i) | ​ | ​ | (120)
​ | ​ | $ | 2,853
(i) Reflects the estimated right of use asset and associated liability to align with Inotiv accounting policy. (ii) The preliminary estimates are based on the data available to Inotiv and may change upon completion of the final purchase price allocation. Any change in the estimated fair value of the assets and liabilities acquired will have a corresponding impact on the amount of the goodwill. In addition, a change in the amount of property, plant, and equipment and other identifiable intangible assets will have a direct impact on the amount of amortization and depreciation recorded against income in future periods. The impact of any changes in the purchase price allocation may have a material impact on the amounts presented in this pro forma condensed combined financial information.
BioReliance Corporation |
Business Acquisition [Line Items] |
Schedule of purchase price allocation | ​
​ | ​ | ​ | ​
​ | ​ | Preliminary
​ | ​ | Allocation as of
​ | ​ | September 30, 2021
Assets acquired and liabilities assumed: |  | ​ |
Property and equipment | ​ | $ | 175
Intangible asset | ​ | ​ | 640
​ | ​ | $ | 815

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