XML 44 R34.htm IDEA: XBRL DOCUMENT v3.22.2

Note 14 - Acquisitions (Tables)

9 Months Ended

Jun. 30, 2022

Notes Tables

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

		Woorank				Hawk Search				Total
Cash paid at or in close proximity to closing		$	285			$	4,800			$	5,085
Future deferred payments			376				2,000				2,376
Common stock (29,433 shares at $3.38 per share)			99				-				99
Series D Convertible Preferred Stock (1,500 shares at $618 per share)			-				930				930
Seller’s note			352				-				352
Contingent consideration (earn-outs)			1,289				2,190				3,479
Total consideration paid		$	2,401			$	9,920			$	12,321

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

		Woorank				Hawk Search				Total
Assets acquired:
Cash		$	577			$	100			$	677
Non-cash current assets			23				780				803
Property and equipment			5				-				5
Intangible assets:
Acquired software			282				560				842
Customer relationships			1,280				3,410				4,690
Domain and trade names			116				620				736
Goodwill			2,888				7,540				10,428
Total assets acquired			5,171				13,010				18,181
Liabilities assumed:
Current liabilities			208				1,909				2,117
Assumed debt obligations			2,159				-				2,159
Deferred tax liabilities			403				1,181				1,584
Total liabilities assumed			2,770				3,090				5,860
Total consideration paid		$	2,401			$	9,920			$	12,321

Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]

		Woorank				Hawk Search
		(in years)
Acquired software			5				5
Customer relationships			8				10
Domain and trade names			12				15

Woorank and Hawk Search [Member]

Notes Tables

Business Acquisition, Pro Forma Information [Table Text Block]

		Three months ended June 30, 2021				Nine months ended June 30, 2021
(in thousands, except share and per share data)
Revenue		$	4,412			$	13,342
Net income (loss) attributable to common shareholders - basic		$	(3,605	)		$	(5,841	)
Net income (loss) attributable to common shareholders - diluted		$	(3,605	)		$	(5,841	)
Net income (loss) per share attributable to common shareholders:
Basic		$	(0.61	)		$	(1.14	)
Diluted		$	(0.61	)		$	(1.14	)
Weighted average common shares outstanding - basic			5,939,021				5,117,586
Weighted average common shares outstanding - diluted			5,939,021				5,117,586

X

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

+ Details

Name:	us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

+ Details

Name:	us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1486-128463

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

+ Details

Name:	us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=blin_WoorankAndHawkSearchMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: