Acquisitions (Tables)

9 Months Ended

Apr. 30, 2016

North American Science Associates Inc

Acquisitions

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

	Preliminary
Net Assets	Allocation
Current assets	$	2,233,000
Property, plant and equipment		437,000
Amortizable intangible assets (10- year weighted average life):
Customer relationships (10- year life)		5,940,000
Technology (8- year life)		1,320,000
Current liabilities		(123,000)
Net assets acquired	$	9,807,000

Medical Innovations Group Holdings Limited

Acquisitions

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

	Preliminary
Net Assets	Allocation
Current assets	$	7,491,000
Property, plant and equipment		6,464,000
Amortizable intangible assets (15 - year weighted average life):
Customer relationships (17 - year life)		24,430,000
Technology (10 - year life)		10,930,000
Brand names (12 - year life)		2,029,000
Current liabilities		(2,730,000)
Deferred income tax liabilities		(8,530,000)
Net assets acquired	$	40,084,000

DentaPure

Acquisitions

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

	Final
Net Assets	Allocation
Current assets	$	566,000
Property, plant and equipment		50,000
Amortizable intangible assets (10- year weighted average life):
Customer relationships (10- year life)		4,640,000
Technology (10- year life)		780,000
Brand names (10- year life)		260,000
Current liabilities		(248,000)
Deferred income tax liabilities		(2,172,000)
Net assets acquired	$	3,876,000

Pure Water Solutions, Inc.

Acquisitions

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

	Final
Net Assets	Allocation
Current assets	$	1,417,000
Property, plant and equipment		1,966,000
Amortizable intangible assets (12- year weighted average life):
Customer relationships (12- year life)		5,940,000
Brand names (1- year life)		30,000
Other assets		20,000
Current liabilities		(503,000)
Net assets acquired	$	8,870,000

International Medical Service S.r.l.

Acquisitions

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

	Final
Net Assets	Allocation
Current assets	$	8,111,000
Property, plant and equipment		7,922,000
Amortizable intangible assets (9- year weighted average life):
Customer relationships (9- year life)		5,669,000
Technology (9- year life)		1,381,000
Other assets		177,000
Current liabilities		(5,735,000)
Deferred income tax liabilities		(3,028,000)
Other long-term liabilities		(1,020,000)
Net assets acquired	$	13,477,000