General (Tables)

3 Months Ended

Mar. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of contribution to revenues and profits and pro forma

Environmental Techniques made the following contributions to the Company’s revenues and profits (in thousands):

	Quarters Ended March 31,
	2018		2017
Revenues	$	2,260	$	451
Net income (loss)	11		(102		)

The following pro-forma summary presents combined information of the Company as if the Environmental Techniques acquisition had occurred at the beginning of the year preceding its acquisition (in thousands, except earnings per share):

	Quarter Ended March 31, 2017
Revenues	$	326,057
Net income attributable to Aegion Corporation(1)	5,698
Diluted earnings per share	$	0.17

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⁽¹⁾  Includes pro-forma adjustments for depreciation and amortization associated with acquired tangible and intangible assets, as if those assets were recorded at the beginning of the year preceding the acquisition date.

Schedule of fair value of assets acquired and liabilities assumed

The following table summarizes the fair value of identified assets and liabilities of Environmental Techniques at its acquisition date (in thousands):

	Environmental Techniques
Receivables and cost and estimated earnings in excess of billings	$	801
Inventories	1,281
Prepaid expenses and other current assets	93
Property, plant and equipment	2,147
Identified intangible assets	1,869
Deferred income tax assets	124
Accounts payable	(1,025		)
Accrued expenses	(186		)
Deferred income tax liabilities	(413		)
Total identifiable net assets	$	4,691
Total consideration recorded	$	8,046
Less: total identifiable net assets	4,691
Final purchase price goodwill	$	3,355