Business Combinations (Tables)

12 Months Ended

Dec. 31, 2017

Management's purchase price allocation was the following:



(in thousands)	Estimated Lives	Fair Value
Cash and cash equivalents		$	685
Accounts receivable		374
Inventories		1,412
Prepaid expenses and other current assets		253
Property, plant and equipment	1-4 years	16
Non-interest bearing liabilities		(1,557		)
Net tangible assets acquired		1,183
Trade name	7 years	400
Developed technology	4-14 years	9,080
Customer relationships	5 years	1,300
Goodwill		12,564
Total purchase price		24,527
Noncontrolling interest in Encore		(378		)
Net purchase price		24,149
Less: Contingent consideration		(11,200		)
Cash paid		$	12,949

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

Management's purchase price allocation was the following:



(in thousands)	Estimated Lives	Fair Value
Accounts receivable		$	429
Inventories		1,508
Prepaid expenses and other current assets		7
Property, plant and equipment	1-4 years	14
Current liabilities		(408		)
Net tangible assets acquired		1,550
Trade name	8 years	400
Customer relationships	10 years	5,000
Order backlog	1 year	150
Goodwill		5,494
Total purchase price		12,594
Less: Contingent consideration		(3,700		)
Cash paid		$	8,894

Business Combination, Pro Forma Results

The following unaudited pro forma financial information presents the combined results of our operations and the operations of RCS as if the RCS acquisition had occurred on January 1, 2016. This unaudited pro forma financial information is not intended to represent or be indicative of the consolidated results of operations that would have been achieved had the acquisition actually been completed as of January 1, 2016, and should not be taken as a projection of the future consolidated results of our operations.



	Year Ended December 31,
(In thousands, except per-share amounts)	2017			2016
Net sales	$	696,352		$	659,272
Net income (loss)	(10,538		)	19,997
Net income (loss) attributable to Universal Electronics Inc.	(10,538		)	19,967
Basic earnings (loss) per share attributable to Universal Electronics Inc.	(0.73		)	1.38
Diluted earnings (loss) per share attributable to Universal Electronics Inc.	(0.73		)	1.35