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Business Combination and Assets Acquisition (Tables) | 3 Months Ended
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Oct. 31, 2022
Business Combinations [Abstract] |
Schedule of allocation of the preliminary purchase price |
(Dollar Amounts in Thousands) |  |  |
Purchase price consideration: |  |  |
Cash consideration paid at close |  | $ | 15,242 |
Cash contributed to escrow accounts at close |  |  | 2,700 |
Cash deducted from purchase price and contributed to GuruShots’ working capital |  |  | 58 |
Fair value of contingent consideration to be achieved at year 1 |  |  | 3,396 |
Fair value of contingent consideration to be achieved at year 2 |  |  | 2,508 |
Fair value of total consideration transferred |  |  | 23,904 |
Total purchase price, net of cash acquired |  | $ | 23,384 |
Fair value allocation of purchase price: |  |  |  |
Cash and cash equivalents |  | $ | 520 |
Trade accounts receivable |  |  | 282 |
Prepaid expenses |  |  | 145 |
Property and equipment, net |  |  | 17 |
Other assets (including ROU) |  |  | 151 |
Accounts payable and accrued expenses |  |  | (1,351 | )
Operating lease liabilities, current |  |  | (53 | )
Operating lease liabilities, noncurrent |  |  | (34 | )
Acquired intangible assets |  |  | 15,320 |
Goodwill |  |  | 8,907 |
Total purchase price |  | $ | 23,904 |
Schedule of intangible assets |
(Dollar Amounts in Thousands) |  | Asset Value |  |  | Useful Life
Identified intangible assets: |  |  |  |  |
Trade names |  | $ | 3,570 |  |  | 12 years
Acquired developed technology |  |  | 3,950 |  |  | 5 years
Customer relationships |  |  | 7,800 |  |  | 10 years
Total identified intangible assets |  | $ | 15,320 |  |  |

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- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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