v3.26.1
BUSINESS COMBINATION (Tables)
9 Months Ended
Jan. 31, 2026
BUSINESS COMBINATION  
Schedule of preliminary purchase price allocation

The following table presents the results of the final purchase price allocation, inclusive of the restatement adjustments (in thousands):

 



Final Purchase Price Allocation

 

Assets acquired



 

Cash and cash equivalents

 

$

14,736

 

Accounts receivable

 

 

115,320

 

Merchandise inventories

 

 

336,741

 

Textbook rental inventories

 

 

5,158

 

Prepaid expenses and other current assets (including $4.8 million in restricted cash)

 

 

26,969

 

Property and equipment

 

 

118,818

 

Operating lease right-of-use assets

 

 

186,180

 

Intangible assets

 

 

95,000

 

Other assets noncurrent (including $1.0 million in restricted cash)

 

 

11,796

 

Total assets acquired

 

$

910,718

 

Liabilities assumed



 

Accounts payable

 

 

279,456

 

Accrued liabilities

 

 

98,974

 

Deferred revenue – current

 

 

7,651

 

Operating lease liabilities – current

 

 

76,677

 

Deferred income taxes – noncurrent

 

 

4,790

 

Operating lease liabilities – noncurrent

 

 

141,501

 

Deferred revenue – noncurrent

 

 

3,393

 

Other long-term liabilities

 

 

12,413

 

Long-term borrowings

 

 

101,235

 

Total liabilities assumed

 

 

726,090

 

Net assets acquired

 

$

184,628

 



 

Total consideration transferred

 

$

50,133

 

Less: Net assets acquired



 

(184,628

)

Plus: Noncontrolling interest



 

203,657

 

Goodwill

 

$

69,162

 

Schedule of identifiable intangible assets acquired

Identifiable intangible assets acquired were comprised of the following (in thousands except for estimated useful life):

 

(in thousands)

 

Amount

 

 

Estimated Life

Trade name

 

$

45,000

 

 

Indefinite

Customer relationships

 

 

50,000

 

 

13 years

Total intangible assets

 

$

95,000