Acquisitions (Tables)

9 Months Ended

Apr. 30, 2013

Eagle Pure Water Systems, Inc.

Acquisitions

Schedule of preliminary purchase price allocation to the assets acquired and assumed liabilities based on estimated fair values

	Preliminary Allocation
Net Assets
Current assets:	$	8,000
Property, plant and equipment	70,000
Amortizable intangible assets - (3- year weighted average life):
Customer relationships (3- year life)	150,000
Brand names (3- year life)	18,000
Non-compete agreement (5- year life)	32,000
Current liabilities	(5,000		)
Net assets acquired	$	273,000

SPS Medical Supply Corp

Acquisitions

Schedule of preliminary purchase price allocation to the assets acquired and assumed liabilities based on estimated fair values

	Preliminary Allocation
Net Assets
Current assets	$	5,077,000
Property, plant and equipment	3,801,000
Amortizable intangible assets - (9- year weighted average life):
Customer relationships (10- year life)	8,120,000
Brand names (5- year life)	760,000
Technology (4- year life)	500,000
Non-compete agreements (6- year life)	180,000
Other assets	28,000
Current liabilities	(2,784,000		)
Noncurrent deferred income tax liabilities, net	(3,659,000		)
Net assets acquired	$	12,023,000

Byrne Medical Business

Acquisitions

Schedule of components of the purchase price

Cash (including purchase of buildings)	$	95,261,000
Fair value of the Cantel common stock with the multi-year lock-up	7,310,000
Total consideration paid at August 1, 2011	102,571,000
Price floor	3,000,000
Contingent consideration	2,700,000
Total purchase price recorded at August 1, 2011	$	108,271,000

Schedule of preliminary purchase price allocation to the assets acquired and assumed liabilities based on estimated fair values

	Final Allocation
Net Assets
Current assets:
Accounts receivable	$	4,303,000
Inventory	4,581,000
Other assets	588,000
Property, plant and equipment	10,074,000
Amortizable intangible assets (13-year weighted average life):
Customer relationships (15-year life)	25,300,000
Brand names (10-year life)	2,200,000
Technology (8-year life)	11,900,000
Non-compete agreement (14 year-weighted-average life)	2,000,000
Other assets	105,000
Current liabilities	(2,277,000		)
Other liabilities	(85,000		)
Net assets acquired	$	58,689,000