XML 41 R18.htm IDEA: XBRL DOCUMENT

Business Combination (Tables)

3 Months Ended

Mar. 31, 2014

Schedule of Consideration Paid for the Acquisition

The following table summarizes the consideration paid for the acquisition:



	Consideration
Cash	$	8,129
Common stock	1,679
Contingent consideration	573
Total	$	10,381

Schedule of Fair Value of Identified Assets and Liabilities Acquired

The fair value of identified assets and liabilities acquired was as follows:



	Fair value
Cash	$	125
Accounts receivable	298
Inventories	844
Prepaid and other	116
Intangibles	3,180
Property, plant and equipment	292
Goodwill	6,399
Trade accounts payable	(416		)
Accrued liabilities	(402		)
Stock registration costs	(55		)
Total	$	10,381

Schedule of Pro Forma Revenue and Earnings

Revenue and earnings of the combined entity as though the business combination occurred as of January 1, 2013 were as follows:



	Three months ended March 31,
	2014		2013
Revenue	$	12,977	$	12,163
Earnings	249		750
Basic and diluted earnings per common share	$	0.03	$	0.08

- Definition

Tabular disclosure of acquisition of assets or a business through noncash (or part noncash) transactions. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Disclosure may include the equity interest acquired, value of assets acquired, value of liabilities acquired, net monetary assets acquired, number of shares, warrants or options issued as consideration for a business or asset acquired and other information necessary to a fair presentation.

+ References+ Details