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

Annual report pursuant to Section 13 and 15(d)

Acquisition - Schedule of Schedule of impact of the adjustments on individual line items in the Consolidated Balance Sheet (Detail)

Acquisition - Schedule of Schedule of impact of the adjustments on individual line items in the Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Assets acquired:
Goodwill	$ 23,523	$ 23,523
Barber-Nichols, Inc. [Member]
Assets acquired:
Cash and cash equivalents	868
Trade accounts receivable, net of allowances	8,074
Unbilled revenue	7,068
Inventories	3,549
Prepaid expenses and other current assets	476
Property, plant & equipment, net	8,037
Operating lease asset	9,026
Goodwill	23,523
Intangibles	10,600
Total assets acquired	93,121
Liabilities assumed:
Accounts payable	1,842
Accrued compensation	1,341
Accrued expenses and other current liabilities	707
Customer deposits	6,048
Operating lease liabilities	9,066
Other long term liabilities	2,103
Total liabilities assumed	21,107
Purchase price	72,014
Barber-Nichols, Inc. [Member] \| Before Adjustment of Final Allocation of Purchase Price [Member]
Assets acquired:
Cash and cash equivalents	1,587
Trade accounts receivable, net of allowances	8,154
Unbilled revenue	7,068
Inventories	3,669
Prepaid expenses and other current assets	409
Property, plant & equipment, net	8,037
Operating lease asset	9,026
Goodwill	22,923
Intangibles	11,200
Total assets acquired	93,973
Liabilities assumed:
Accounts payable	2,736
Accrued compensation	1,341
Accrued expenses and other current liabilities	665
Customer deposits	6,048
Operating lease liabilities	9,066
Other long term liabilities	2,103
Total liabilities assumed	21,959
Purchase price	72,014
Barber-Nichols, Inc. [Member] \| Adjustment [Member]
Assets acquired:
Cash and cash equivalents	(719)
Trade accounts receivable, net of allowances	(80)
Inventories	(120)
Prepaid expenses and other current assets	67
Goodwill	600
Intangibles	(600)
Total assets acquired	(852)
Liabilities assumed:
Accounts payable	(894)
Accrued expenses and other current liabilities	42
Total liabilities assumed	(852)
Purchase price	0
Barber-Nichols, Inc. [Member] \| Customer Relationships [Member]
Assets acquired:
Intangibles	11,800
Barber-Nichols, Inc. [Member] \| Customer Relationships [Member] \| Before Adjustment of Final Allocation of Purchase Price [Member]
Assets acquired:
Intangibles	11,800
Barber-Nichols, Inc. [Member] \| Technology and Technical Know-How [Member]
Assets acquired:
Intangibles	10,100
Barber-Nichols, Inc. [Member] \| Technology and Technical Know-How [Member] \| Before Adjustment of Final Allocation of Purchase Price [Member]
Assets acquired:
Intangibles	$ 10,100