| Schedule Of Purchase Price Allocation |
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POC
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PIEPS
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Number of Shares
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Estimated Fair Value
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Estimated Fair Value
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Estimated Fair Value
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Cash paid
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$
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40,569
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$
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10,265
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$
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50,834
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Issuance of shares of Black Diamond, Inc.
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460
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3,791
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-
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3,791
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Contingent consideration
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-
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-
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121
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121
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Total purchase consideration
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460
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$
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44,360
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$
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10,386
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$
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54,746
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Assets Acquired and Liabilities Assumed
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Assets
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Cash
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$
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441
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$
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66
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$
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507
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Accounts receivable, net
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1,458
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905
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2,363
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Inventories
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8,983
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1,882
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10,865
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Prepaid and other current assets
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848
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-
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848
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Property and equipment
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1,203
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380
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1,583
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Amortizable definite lived intangible assets
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17,800
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5,200
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23,000
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Identifiable indefinite lived intangible assets
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14,200
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3,600
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17,800
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Goodwill
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14,530
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3,690
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18,220
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Other long-term assets
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512
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-
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512
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Total assets
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59,975
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15,723
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75,698
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Liabilities
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Accounts payable and accrued liabilities
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6,208
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1,458
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7,666
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Current portion of long-term debt
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1,774
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584
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2,358
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Long-term debt
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649
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1,133
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1,782
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Deferred income taxes
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6,603
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1,980
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8,583
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Other long-term liabilities
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381
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182
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563
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Total liabilities
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15,615
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5,337
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20,952
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Fair value
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$
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44,360
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$
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10,386
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$
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54,746
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| Schedule Of Intangible Assets Other Than Goodwill Acquired |
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POC
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PIEPS
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Weighted Average
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Weighted Average
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Gross
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Useful Life
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Gross
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Useful Life
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Intangibles subject to amortization
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Customer relationships
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$
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9,900
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13.1 years
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$
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2,900
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12.1 years
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Product technologies
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5,800
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16.0 years
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2,300
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15.0 years
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Tradenames and trademarks
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2,100
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20.0 years
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-
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N/A
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Intangibles not subject to amortization
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Tradenames and trademarks
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14,200
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N/A
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3,600
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N/A
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$
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32,000
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14.8 years
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$
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8,800
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13.4 years
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