v3.26.1
ACQUISITIONS (Tables) - Western Pennsylvania Acquisition [Member]
 12 Months Ended
Mar. 31, 2026
Business Combination [Line Items]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the allocation of the purchase price to the fair value of assets acquired and liabilities assumed (based on Level 3 inputs) as of March 31, 2026.

 

 

 

 

 

 

 

 

 

(dollars in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts Receivable

 

$

 

1,443

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inventories

 

 

 

3,354

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prepaid and Other Current Assets

 

 

 

229

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Property, Plant, and Equipment

 

 

 

35,097

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intangible Assets

 

 

 

38,600

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts Payable and Accrued Liabilities

 

 

 

(327

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Other Long-Term Liabilities

 

 

 

(792

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Net Assets Acquired

 

 

 

77,604

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goodwill

 

 

 

72,343

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Purchase Price

 

$

 

149,947

 

 

 

 

 

 

 

 
Schedule of Fair Value Estimates of Identifiable Intangible Assets

The following table is a summary of the fair value estimates of the identifiable intangible assets and their weighted-average useful lives.

 

 

 

 

 

 

 

 

 

 

 

Weighted-Average Life

 

 

Estimated Fair Value
(dollars in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Customer Relationships

 

 

15

 

 

 

 

38,100

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Trade Name and Technology

 

 

5

 

 

 

 

500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Intangible Assets

 

 

 

 

$

 

38,600

 

 

 

 

 

 

 

 

 
Schedule of Revenue and Operating Earnings Related to Business Acquisition

The following table presents the Revenue and Operating Earnings related to the Western Pennsylvania Acquisition that has been included in our Consolidated Statement of Earnings for the fiscal year ended March 31, 2026.

 

 

 

For the Year Ended March 31, 2026

 

 

 

(dollars in thousands)

 

 

 

 

 

 

 

 

 

 

 

Revenue

 

$

 

28,612

 

 

 

 

 

 

 

 

 

 

 

Operating Earnings

 

$

 

5,377