Business Combination, Recognized Identifiable Asset Acquired And Liability Assumed, Current Lease Obligation

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- Definition

Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Accrued liabilities

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- Definition

Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Investments

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- Definition

Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Operating Lease Right-Of-Use Assets

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- Definition

Amount of assets acquired at the acquisition date.

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- Definition

Amount of lease obligation assumed in business combination.

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- Definition

Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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- Definition

Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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- Definition

Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

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- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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EXCHANGE TRANSACTION - Summary of Preliminary Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jul. 31, 2023	May 01, 2023	Apr. 30, 2023	Jul. 31, 2022
Related Party Transaction [Line Items]
Goodwill	$ 22,785			$ 0
SPLP
Related Party Transaction [Line Items]
Accounts receivable, trade		$ 36,900
Inventories, net		6,900
Prepaid expenses and other current assets		4,957
Other intangible assets		35,500
Other assets		3,900
Property and equipment, net		3,400
Operating lease right-of-use assets		29,250
Investments		202,733
Estimated fair value of total assets acquired by Steel Holdings		323,540
Accounts payable		26,300
Accrued expenses		29,100
Current lease obligations		7,994
Other current liabilities		7,236
Long-term lease obligations		21,300
Other long-term liabilities		5,742
Estimated fair value of total liabilities assumed by Steel Holdings		97,672
Fair value of identifiable net assets		225,868
Goodwill		$ 22,785	$ 0