| Business Combination, Recognized Asset Acquired and Liability Assumed |
The following table summarizes consideration transferred and the preliminary purchase price allocation of identified assets acquired and liabilities assumed: | | | | | | | | | | | | | | | | | | | (Amounts in thousands) | Preliminary Amount | | Valuation Adjustments | | Updated Amount | | Cash and cash equivalents | $ | 3,189 | | | $ | — | | | $ | 3,189 | | | Accounts receivable | 44,944 | | | 1,800 | | | 46,744 | | | Inventory | 93,092 | | | (494) | | | 92,598 | | | Other current assets | 1,359 | | | — | | | 1,359 | | Assets held for sale(a) | 42,554 | | | — | | | 42,554 | | | Property, plant and equipment | 67,699 | | | — | | | 67,699 | | | Goodwill | 317,677 | | | (1,378) | | | 316,299 | | | Intangible assets | 456,920 | | | — | | | 456,920 | | | Deferred tax assets | 5,751 | | | (488) | | | 5,263 | | | Other assets | 17,212 | | | — | | | 17,212 | | | Total assets acquired | 1,050,397 | | | (560) | | | 1,049,837 | | | | | | | | | Accounts payable | (10,664) | | | — | | | (10,664) | | | Accrued expenses | (29,285) | | | 560 | | | (28,725) | | Liabilities held for sale(a) | (13,779) | | | — | | | (13,779) | | | Other liabilities | (11,788) | | | — | | | (11,788) | | | Total liabilities acquired | (65,516) | | | 560 | | | (64,956) | | Total preliminary fair value of consideration transferred | $ | 984,881 | | | $ | — | | | $ | 984,881 | |
(a)Upon acquisition, certain NDS entities met the held-for-sale criteria. The Company accordingly classified the associated assets acquired and liabilities assumed as held for sale.
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| Business Combination, Pro Forma Information |
| | | | | | | | | | | | | (Amounts in thousands) | Three Months Ended September 30, 2025 | | Six Months Ended September 30, 2025 | | Net Sales | $ | 924,300 | | | $ | 1,839,467 | | | Net income attributable to ADS | 168,442 | | | 320,266 | |
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