Graham Corporation Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Acquisition (Tables)

Intangibles not subject to amortization

indefinite

indefinite

Acquisition (Tables)

12 Months Ended

Mar. 31, 2013

Summary of final allocation of the cost of the acquisition to the assets acquired and liabilities assumed


	December 14, 2010
Assets acquired:
Current assets	$	2,954
Property, plant & equipment		1,295
Backlog		170
Customer relationships		2,700
Tradename		2,500
Permits		10,300
Goodwill		6,938
Other assets		14

Total assets acquired		26,871
Liabilities assumed:
Current liabilities		1,910
Deferred income tax liability		5,948

Total liabilities assumed		7,858

Purchase price	$	19,013

Purchase price was allocated to specific finite intangible assets


	Fair Value assigned		Weighted average amortization period
Intangibles subject to amortization
Backlog	$	170	6 months
Customer relationships		2,700	15 years

	$	2,870	14 years

Purchase price was allocated to specific indefinite intangible assets

Consolidated results of operations of the Company as if the Energy Steel acquisition had occurred at the beginning


	Year Ended March 31,
	2011
Sales	$	83,301
Net income		6,097
Earnings per share
Basic	$	.61
Diluted	$	.61

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

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- Definition

Tabular disclosure of acquired indefinite-lived intangible assets. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. Indefinite-lived assets are assets that are not subject to amortization. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total.

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