Note 3. Recent Acquisitions (Tables)

9 Months Ended

Sep. 30, 2018

Filing Services Canada Inc.

Acquistion consideration

Initial payment	$	1,140
Fair value of restricted common stock issued		62
Total Consideration		1,202
Plus: excess of liabilities assumed over assets acquired		54
Total fair value of FSCwire intangible assets and goodwill	$	1,256

Tangible assets and liabilities acquired

Cash	$	17
Accounts receivable, net		42
Total assets		59
Accounts payable and accrued expenses		35
Deferred revenue		78
Total liabilities		113
Excess of liabilities assumed over assets acquired	$	(54	)

Intangible assets acquired

Customer relationships	$	309
Distribution partner relationships		149
Goodwill		798
	$	1,256

Interwest Transfer Company, Inc.

Acquistion consideration

Initial payment	$	1,935
Fair value of restricted common stock issued		318
Fair value of anniversary payments		851
Total Consideration		3,104
Plus: excess of liabilities assumed over assets acquired		576
Total fair value of Interwest intangible assets and goodwill	$	3,680

Tangible assets and liabilities acquired

Cash	$	63
Accounts receivable, net		84
Prepaid expenses		17
Total assets		164
Accounts payable and accrued expenses		12
Deferred revenue		21
Deferred tax liability		707
Total liabilities		740
Excess of liabilities assumed over assets acquired	$	(576	)

Intangible assets acquired

Customer relationships	$	1,677
Tradename		176
Goodwill		1,827
	$	3,680

Select pro-forma information

$ in 000’s	Three months ended September 30, 2017		Nine months ended September 30, 2017
Revenues	$	3,347	$	10,452
Net Income	$	486	$	1,585
Basic earnings per share	$	0.16	$	0.56
Diluted earnings per share	$	0.16	$	0.55