BUSINESS COMBINATIONS (Tables)

9 Months Ended

Jun. 30, 2022

BUSINESS COMBINATIONS

Schedule of unaudited pro forma information

	Three Months Ended		Three Months Ended		Nine Months Ended		Nine Months Ended
	June 30, 2022		June 30, 2021		June 30, 2022		June 30, 2021
Total revenues	$	172,793	$	109,184	$	441,889	$	326,658
Net loss		(3,680)		(1,398)		(101,870)		(23,535)

HistoTox Labs

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Accounts receivable		977
Unbilled revenues		337
Operating lease right of use ("ROU") asset		2,239
Property and equipment		3,929
Intangible assets		8,300
Goodwill		9,339
Accounts payable		(150)
Accrued expenses		(136)
Customer advances		(207)
Operating lease liability		(2,239)
	$	22,389

Bolder BioPATH

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Accounts receivable		2,146
Unbilled revenues		1,798
Operating lease ROU asset		2,750
Property and equipment		6,523
Intangible asset		12,700
Other assets		34
Goodwill		36,206
Accounts payable		(153)
Accrued expenses		(243)
Deferred revenue		(662)
Deferred tax liability		(4,867)
Operating lease liability		(2,750)
	$	53,482

Gateway Pharmacology Laboratories LLC

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Accounts receivable		409
Operating lease ROU asset		120
Property and equipment		359
Intangible asset		100
Other assets		4
Goodwill		2,260
Accounts payable		(3)
Accrued expenses		(72)
Deferred tax liability		(171)
Operating lease liability		(120)
	$	2,886

BioReliance Corporation

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Property and equipment		175
Intangible asset		640
	$	815

Plato BioPharma Inc

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Preliminary
	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Cash		1,027
Trade receivables and contract assets		868
Prepaid expenses and other current assets		141
Property and equipment		1,148
Operating lease ROU assets		2,566
Intangible asset		4,800
Goodwill		9,247
Accounts payable		(110)
Fees invoiced in advance		(99)
Operating lease liability		(2,549)
Accrued expenses and other liabilities		(245)
Deferred tax liability		(1,488)
	$	15,306

Envigo RMS Holding Corp

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Preliminary
	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Cash		3,091
Restricted cash		435
Trade receivables and contract assets		44,205
Inventory		42,338
Prepaid expenses and other current assets		18,960
Operating lease ROU assets		8,423
Property and equipment		109,956
Other assets		7,676
Intangible asset		257,000
Goodwill		291,319
Accounts payable		(15,913)
Fees invoiced in advance		(7,040)
Current portion of long-term operating lease		(3,168)
Accrued expenses and other liabilities		(22,383)
Long-term operating leases, net		(5,045)
Other liabilities		(4,205)
Long-term debt		(140)
Long-term deferred tax liabilities		(51,815)
Noncontrolling interest		880
	$	674,574

Schedule of information related to measurement assumptions

Stock price	$	53.31
Strike price	$	9.93
Volatility		75.93	%
Expected term		3.05
Risk-free rate		0.62	%

Robinson Services, Inc.

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Preliminary
	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Customer relationship		4,700
Non-compete agreement		300
Supply agreement		200
Goodwill		948
	$	6,148

Integrated Laboratory Systems, LLC (ILS)

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Preliminary
	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Cash		797
Trade receivables and contract assets		4,257
Prepaid expenses and other current assets		64
Operating lease ROU assets		3,603
Property and equipment		3,911
Intangible asset		22,600
Goodwill		26,062
Accounts payable		(1,156)
Fees invoiced in advance		(2,420)
Current portion on long-term operating lease		(738)
Accrued expenses and other liabilities		(942)
Long-term operating leases, net		(2,425)
Other liabilities		(41)
Long-term deferred tax liabilities		(113)
	$	53,459

Orient BioResource Center, Inc

BUSINESS COMBINATIONS

Schedule of purchase price allocation

	Preliminary
	Allocation as of
	June 30, 2022
Assets acquired and liabilities assumed:
Cash		5,481
Trade receivables and contract assets		2,025
Inventory		9,600
Prepaid expenses and other current assets		2,609
Property and equipment		8,336
Intangible asset		16,600
Goodwill		16,115
Accounts payable		(552)
Fees invoiced in advance		(6,548)
Accrued expenses and other liabilities		(287)
Long-term deferred tax liabilities		(4,105)
	$	49,274