v3.26.1
Revenue Recognition
12 Months Ended
May 31, 2026
Revenue from Contract with Customer [Abstract]  
Revenue Recognition

2. Revenue Recognition

The Company derives revenue from two primary sources — product revenue and service revenue.

Product revenue consists primarily of shipments of:

Diagnostic test kits, culture media and related products used by food producers and processors to detect harmful natural toxins, foodborne bacteria, allergens and levels of general sanitation;
Consumable products marketed to veterinarians, retailers, livestock producers and animal health product distributors; and
Rodent control products and insect control products to assist in the control of rodents, insects and disease in and around agricultural, food production and other facilities.

Service revenue consists primarily of:

Genomic identification and related interpretive bioinformatic services; and
Other commercial laboratory services.

Payment terms for products and services are generally 30 to 90 days.

The following table summarizes contract liabilities by period:

 

Year Ended May 31 ,

 

 

 

 

2026

 

 

2025

 

 

Beginning balance

 

$

5.6

 

 

$

4.6

 

 

Additions

 

 

10.2

 

 

 

12.7

 

 

Recognized into revenue

 

 

(11.2

)

 

 

(11.7

)

 

Reclassified to held for sale (1)

 

 

(1.0

)

 

 

 

 

Ending balance

 

$

3.6

 

 

$

5.6

 

 

(1) Represents deferred revenue reclassified to the Company's held for sale entities. See Note 4 "Assets Held for Sale and Divestiture" for further detail.

The following table presents disaggregated revenue by major product and service categories for the years ended May 31, 2026, 2025 and 2024:

 

Year Ended May 31,

 

 

2026

 

2025

 

2024

 

Food Safety:

 

 

 

 

 

 

Natural Toxins & Allergens

$

77.5

 

$

77.0

 

$

82.2

 

Bacterial & General Sanitation

 

175.4

 

 

164.8

 

 

171.2

 

Indicator Testing & Culture Media

 

332.7

 

 

312.2

 

 

322.0

 

Rodent Control, Insect Control & Disinfectants

 

18.2

 

 

47.0

 

 

43.0

 

Genomics Services

 

24.6

 

 

23.4

 

 

24.3

 

Other

 

12.7

 

 

13.7

 

 

12.6

 

$

641.1

 

$

638.1

 

$

655.3

 

Animal Safety:

 

 

 

 

 

 

Life Sciences

$

6.6

 

$

6.5

 

$

6.5

 

Veterinary Instruments & Disposables

 

56.9

 

 

61.5

 

 

65.8

 

Animal Care & Other

 

29.3

 

 

34.7

 

 

37.0

 

Rodent Control, Insect Control & Disinfectants

 

68.9

 

 

88.1

 

 

88.7

 

Genomics Services

 

67.6

 

 

65.8

 

 

70.8

 

$

229.3

 

$

256.6

 

$

268.9

 

Total Revenue

$

870.4

 

$

894.7

 

$

924.2