Summary of the provisional allocation of the purchase price over the estimated fair value of the assets and liabilities assumed in the acquisition

The following table summarizes the preliminary allocation of the fair value of the acquisition consideration transferred to assets acquired and liabilities assumed as of the acquisition date. The allocation of the purchase price is preliminary and subject to change as the Company continues to evaluate the fair values of certain assets and liabilities acquired. Open items in the purchase price allocation include the valuation of assets acquired and liabilities assumed including, but not limited to customer relationships, backlog developed technology, non-compete agreements, and tradename intangibles; leases; details surrounding tax matters; and assumptions underlying certain existing or potential reserves, such as those for inventory and legal matters (in thousands):


	March 16,
	2026
Fair value of assets acquired:
Accounts receivable	$	7,545
Unbilled receivables and retentions		25,004
Inventories, net		44
Prepaid expenses and other current assets		2,715
Property and equipment		1,606
Operating lease right-of-use assets		10,923
Intangibles		55,300
Goodwill		110,177
Total identifiable assets	$	213,314

Fair value of liabilities assumed:
Accounts payable	$	5,776
Wages and related accruals		2,435
Customer advances		702
Current operating lease liabilities		1,964
Other current liabilities		816
Non-current operating lease liabilities		8,960
Income taxes payable (non-current)		2,874
Deferred income taxes		11,878
Total liabilities assumed		35,405
Total identifiable net assets	$	177,909

Summary of unaudited pro forma summary presents condensed consolidated information of the Company as if the business combination had occurred

The pro forma results are not necessarily indicative of the Company's results of operations that would have been obtained had the acquisition of BlueHalo been completed for the period presented, or which may be realized in the future (in thousands):


	Year Ended
	April 30,		April 30,
	2026		2025
Revenue	$	1,976,845	$	1,663,312
Net loss	$	(190,923)	$	(171,740)

Summary of acquired finite lived intangible assets

The following table summarizes the valuation of the fair value of intangible assets acquired (in thousands):


		Fair Value	Estimated Useful Life
			Years
Fair value of intangible assets acquired:
Backlog	$	49,900	1-2
Customer relationships		499,500	4-9
Developed technology		480,400	4-10
Intangible assets acquired	$	1,029,800

Summary of the provisional allocation of the purchase price over the estimated fair value of the assets and liabilities assumed in the acquisition

The following table summarizes the final allocation of the purchase price over the estimated fair value of the assets and liabilities assumed in the acquisition of Tomahawk (in thousands):


	September 15,
	2023
Fair value of assets acquired:
Accounts receivable	$	2,314
Unbilled receivable		993
Inventories, net		2,882
Prepaid and other current assets		148
Property and equipment, net		1,789
Operating lease assets		1,337
Other assets		71
Technology		39,000
Customer relationship		4,800
Trademarks		1,600
Deferred tax asset		2,865
Goodwill		95,414
Total identifiable net assets	$	153,213

Fair value of liabilities assumed:
Accounts payable		3,788
Wages and related accruals		620
Customer advances		1,648
Current operating lease liabilities		482
Other current liabilities		411
Non-current operating lease liabilities		855
Other non-current liabilities		7
Deferred income taxes		11,035
Total liabilities assumed		18,846
Total identifiable net assets	$	134,367

Fair value of consideration transferred:
Equity consideration	$	109,820
Cash consideration, net of cash acquired		24,157
Holdback		390
Total consideration	$	134,367