Quarterly Unaudited Financial Statements - Consolidated Balance Sheets (Details) - USD ($) $ in Thousands |
Dec. 31, 2022 |
Sep. 30, 2022 |
Jun. 30, 2022 |
Mar. 31, 2022 |
Dec. 31, 2021 |
Sep. 30, 2021 |
Jun. 30, 2021 |
Mar. 31, 2021 |
Dec. 31, 2020 |
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Current assets | |||||||||
Cash | $ 34,645 | $ 42,925 | $ 40,441 | $ 31,914 | $ 85,976 | $ 72,689 | $ 8,300 | $ 13,134 | |
Accounts receivable, net | 44,538 | 41,712 | 51,044 | 57,439 | 51,615 | 52,895 | 47,841 | 42,358 | |
Inventories, net | 10,051 | 8,272 | 9,897 | 11,789 | 15,470 | 12,147 | 9,864 | 6,627 | |
Income taxes receivable | 502 | 1,532 | 901 | 1,225 | 934 | 704 | 724 | 327 | |
Prepaid expenses and other current assets | 13,484 | 12,930 | 8,703 | 7,274 | 7,363 | 14,960 | 14,726 | 9,908 | |
Total current assets | 103,220 | 107,371 | 110,986 | 109,641 | 161,358 | 153,395 | 81,455 | 72,354 | |
Non-current assets | |||||||||
Restricted cash | 362 | 358 | 363 | 370 | 367 | 367 | 371 | 372 | |
Property and equipment, net | 11,899 | 12,141 | 11,890 | 12,167 | 12,240 | 12,630 | 12,606 | 13,338 | |
Intangibles assets, net | 192,504 | 200,398 | 210,946 | 221,856 | 202,550 | 211,688 | 221,024 | 228,939 | |
Goodwill | 369,706 | 427,057 | 427,579 | 428,153 | 383,415 | 383,643 | 383,880 | 383,736 | $ 384,202 |
Operating lease right-of-use assets | 10,019 | 10,430 | 8,110 | 8,565 | |||||
Operating lease right-of-use assets | 114 | 119 | 122 | ||||||
Deferred tax assets | 55 | 565 | 0 | ||||||
Other long-term assets | 971 | 653 | 381 | 401 | 407 | 458 | 3,531 | 2,595 | |
Total assets | 688,736 | 758,973 | 770,255 | 781,153 | 760,337 | 762,295 | 702,986 | 701,456 | |
Current liabilities | |||||||||
Bank indebtedness | 22,000 | 20,000 | |||||||
Accounts payable | 17,835 | 18,201 | 19,288 | 19,901 | 16,004 | 20,522 | 23,181 | 19,515 | |
Accrued liabilities | 15,793 | 14,590 | 15,660 | 11,676 | 22,353 | ||||
Accrued liabilities | 22,353 | 27,505 | 13,377 | 9,763 | |||||
Current portion of capital lease obligations | 1,811 | 1,872 | 1,976 | 1,643 | |||||
Current portion of capital lease obligations | 191 | 528 | 641 | 504 | |||||
Income taxes payable | 207 | 0 | 0 | 554 | 467 | 596 | 640 | 710 | |
Deferred revenue | 7,817 | 7,012 | 7,014 | 7,020 | 6,889 | 6,797 | 7,074 | 7,634 | |
Current portion of long-term debt and other borrowings, net | 5,345 | 5,319 | 3,165 | 3,206 | 3,326 | 3,153 | 3,153 | 3,153 | |
Total current liabilities | 48,808 | 46,994 | 47,103 | 44,000 | 49,039 | 59,101 | 70,066 | 61,279 | |
Non-current liabilities | |||||||||
Deferred tax liabilities | 25,248 | 33,454 | 35,034 | 38,196 | 37,925 | 36,378 | 40,462 | 42,375 | |
Due to related parties | 1,122 | 1,565 | 1,539 | ||||||
Warrant liability | 33 | 33 | 153 | 259 | 286 | 273 | 13,561 | 13,520 | |
Non-current portion of operating lease liabilities | 9,275 | 9,501 | 6,852 | 7,430 | |||||
Long-term portion of capital lease obligations | 304 | 362 | 420 | ||||||
Long-term debt and other borrowings, net | 413,910 | 414,683 | 413,788 | 414,026 | 399,115 | 378,356 | 297,773 | 298,010 | |
Other long-term liabilities | 8,585 | 8,129 | 7,384 | ||||||
Other long-term liabilities | 6,450 | 7,199 | 7,155 | 6,802 | |||||
Total liabilities | 508,064 | 513,250 | 511,059 | 511,295 | 492,815 | 482,733 | 430,944 | 423,945 | |
Total temporary equity | 0 | 0 | 0 | 278,520 | 270,988 | 263,595 | |||
Stockholders’ equity | |||||||||
Common stock, voting; par value $0.0001 per share; 315,000,000 shares authorized, 72,027,743 shares issued and outstanding at December 31, 2021 | 8 | 8 | 8 | 8 | 7 | 7 | 3 | 3 | |
Additional paid-in capital | 435,292 | 432,566 | 429,547 | 427,046 | 413,315 | 412,985 | 121,321 | 128,538 | |
Accumulated other comprehensive loss | (6,390) | (8,174) | (5,959) | (3,586) | (3,463) | (3,295) | (2,040) | (2,458) | |
Accumulated deficit | (248,238) | (178,677) | (164,400) | (153,610) | (142,337) | (130,135) | (125,762) | (119,560) | |
Total stockholders’ equity | 180,672 | 245,723 | 259,196 | 269,858 | 267,522 | 279,562 | (6,478) | 6,523 | 16,496 |
Total liabilities and stockholders’ equity | $ 688,736 | 758,973 | 770,255 | 781,153 | 760,337 | 762,295 | 702,986 | 701,456 | |
As previously reported | |||||||||
Current assets | |||||||||
Cash | 42,925 | 40,441 | 31,914 | 85,976 | 72,689 | 8,300 | 13,134 | ||
Accounts receivable, net | 41,237 | 50,767 | 57,073 | 51,304 | 52,638 | 47,639 | 42,210 | ||
Inventories, net | 8,272 | 9,897 | 12,069 | 15,470 | 12,147 | 9,864 | 6,627 | ||
Income taxes receivable | 711 | 712 | 1,239 | 954 | 418 | 441 | 324 | ||
Prepaid expenses and other current assets | 13,316 | 9,089 | 7,660 | 7,448 | 14,540 | 14,246 | 10,811 | ||
Total current assets | 106,461 | 110,906 | 109,955 | 161,152 | 152,432 | 80,490 | 73,106 | ||
Non-current assets | |||||||||
Restricted cash | 358 | 363 | 370 | 367 | 367 | 371 | 372 | ||
Property and equipment, net | 12,141 | 11,890 | 12,167 | 12,240 | 12,630 | 12,606 | 13,338 | ||
Intangibles assets, net | 201,260 | 211,829 | 222,759 | 203,474 | 212,633 | 221,990 | 229,926 | ||
Goodwill | 425,604 | 426,126 | 426,700 | 381,962 | 382,190 | 382,427 | 382,283 | ||
Operating lease right-of-use assets | 10,430 | 7,914 | 9,050 | ||||||
Operating lease right-of-use assets | 114 | 119 | 122 | ||||||
Deferred tax assets | 566 | ||||||||
Other long-term assets | 653 | 381 | 401 | 407 | 458 | 3,531 | 2,595 | ||
Total assets | 757,473 | 769,409 | 781,402 | 759,602 | 760,824 | 701,534 | 701,742 | ||
Current liabilities | |||||||||
Bank indebtedness | 22,000 | 20,000 | |||||||
Accounts payable | 18,201 | 19,288 | 19,901 | 16,004 | 20,522 | 23,181 | 19,515 | ||
Accrued liabilities | 14,290 | 15,348 | 11,424 | 22,353 | |||||
Accrued liabilities | 21,311 | 26,362 | 12,496 | 8,685 | |||||
Current portion of capital lease obligations | 1,872 | 1,764 | 2,027 | ||||||
Current portion of capital lease obligations | 191 | 528 | 641 | 504 | |||||
Income taxes payable | 381 | 502 | 959 | 467 | 706 | 640 | 730 | ||
Deferred revenue | 7,012 | 7,698 | 7,020 | 6,889 | 6,797 | 7,074 | 7,634 | ||
Current portion of long-term debt and other borrowings, net | 5,319 | 3,165 | 3,206 | 3,326 | 3,153 | 3,153 | 3,153 | ||
Total current liabilities | 47,075 | 47,765 | 44,537 | 48,188 | 58,068 | 69,185 | 60,221 | ||
Non-current liabilities | |||||||||
Deferred tax liabilities | 29,926 | 32,618 | 36,443 | 36,722 | 34,580 | 38,474 | 41,393 | ||
Due to related parties | 1,122 | 1,565 | 1,539 | ||||||
Warrant liability | 33 | 153 | 259 | 286 | 273 | 13,561 | 13,520 | ||
Non-current portion of operating lease liabilities | 9,501 | 6,852 | 7,430 | ||||||
Long-term portion of capital lease obligations | 264 | 304 | 362 | 420 | |||||
Long-term debt and other borrowings, net | 414,683 | 413,788 | 414,026 | 399,115 | 378,356 | 297,773 | 298,010 | ||
Other long-term liabilities | 4,794 | 4,349 | 3,624 | ||||||
Other long-term liabilities | 2,884 | 4,154 | 4,296 | 4,194 | |||||
Total liabilities | 506,012 | 505,525 | 506,319 | 487,459 | 476,857 | 425,216 | 419,297 | ||
Total temporary equity | 0 | 0 | 278,520 | 271,288 | 263,895 | ||||
Stockholders’ equity | |||||||||
Common stock, voting; par value $0.0001 per share; 315,000,000 shares authorized, 72,027,743 shares issued and outstanding at December 31, 2021 | 8 | 8 | 8 | 7 | 7 | 3 | 3 | ||
Additional paid-in capital | 432,897 | 429,878 | 427,377 | 413,646 | 413,316 | 121,321 | 128,538 | ||
Accumulated other comprehensive loss | (8,491) | (6,074) | (3,515) | (3,331) | (3,156) | (1,834) | (2,577) | ||
Accumulated deficit | (172,953) | (159,928) | (148,787) | (138,179) | (126,200) | (121,692) | (114,807) | ||
Total stockholders’ equity | 251,461 | 263,884 | 275,083 | 272,143 | 283,967 | (2,202) | 11,157 | 20,216 | |
Total liabilities and stockholders’ equity | 757,473 | 769,409 | 781,402 | 759,602 | 760,824 | 701,534 | 701,742 | ||
Adjustments | |||||||||
Non-current liabilities | |||||||||
Total temporary equity | (300) | (300) | |||||||
Stockholders’ equity | |||||||||
Total stockholders’ equity | (5,738) | (4,688) | (5,225) | (4,621) | (4,405) | (4,276) | (4,634) | $ (3,720) | |
Adjustments | Income tax adjustments | |||||||||
Non-current liabilities | |||||||||
Deferred tax liabilities | 2,497 | 1,801 | 1,627 | 1,435 | 1,419 | 1,378 | 1,326 | ||
Other long-term liabilities | 2,013 | 2,102 | 2,112 | ||||||
Other long-term liabilities | 1,994 | 1,986 | 1,796 | 1,658 | |||||
Total liabilities | 4,510 | 3,903 | 3,739 | 3,429 | 3,405 | 3,174 | 2,984 | ||
Stockholders’ equity | |||||||||
Accumulated other comprehensive loss | 403 | 201 | 15 | (46) | (53) | (120) | (95) | ||
Accumulated deficit | (4,913) | (4,104) | (3,754) | (3,383) | (3,352) | (3,054) | (2,889) | ||
Total stockholders’ equity | (4,510) | (3,903) | (3,739) | (3,429) | (3,405) | (3,174) | (2,984) | ||
Adjustments | Indirect tax adjustments | |||||||||
Non-current liabilities | |||||||||
Other long-term liabilities | 1,493 | 1,414 | 1,335 | ||||||
Other long-term liabilities | 1,257 | 1,142 | 1,028 | 914 | |||||
Total liabilities | 1,493 | 1,414 | 1,335 | 1,257 | 1,142 | 1,028 | 914 | ||
Stockholders’ equity | |||||||||
Accumulated deficit | (1,493) | (1,414) | (1,335) | (1,257) | (1,142) | (1,028) | (914) | ||
Total stockholders’ equity | (1,493) | (1,414) | (1,335) | (1,257) | (1,142) | (1,028) | (914) | ||
Adjustments | Other Adjustments | |||||||||
Current assets | |||||||||
Accounts receivable, net | 475 | 277 | 366 | 311 | 257 | 202 | 148 | ||
Inventories, net | (280) | ||||||||
Income taxes receivable | 821 | 189 | (14) | (20) | 286 | 283 | 3 | ||
Prepaid expenses and other current assets | (386) | (386) | (386) | (85) | 420 | 480 | (903) | ||
Total current assets | 910 | 80 | (314) | 206 | 963 | 965 | (752) | ||
Non-current assets | |||||||||
Intangibles assets, net | (862) | (883) | (903) | (924) | (945) | (966) | (987) | ||
Goodwill | 1,453 | 1,453 | 1,453 | 1,453 | 1,453 | 1,453 | 1,453 | ||
Operating lease right-of-use assets | 196 | (485) | |||||||
Deferred tax assets | (1) | ||||||||
Total assets | 1,500 | 846 | (249) | 735 | 1,471 | 1,452 | (286) | ||
Current liabilities | |||||||||
Accrued liabilities | 300 | 312 | 252 | ||||||
Accrued liabilities | 1,042 | 1,143 | 881 | 1,078 | |||||
Current portion of capital lease obligations | 212 | (384) | |||||||
Current portion of capital lease obligations | (191) | ||||||||
Income taxes payable | (381) | (502) | (405) | (110) | (20) | ||||
Deferred revenue | (684) | ||||||||
Total current liabilities | (81) | (662) | (537) | 851 | 1,033 | 881 | 1,058 | ||
Non-current liabilities | |||||||||
Deferred tax liabilities | 1,031 | 615 | 126 | (232) | 379 | 610 | (344) | ||
Long-term portion of capital lease obligations | (264) | ||||||||
Other long-term liabilities | 285 | 264 | 313 | ||||||
Other long-term liabilities | 315 | (83) | 35 | 36 | |||||
Total liabilities | 1,235 | 217 | (98) | 670 | 1,329 | 1,526 | 750 | ||
Total temporary equity | (300) | ||||||||
Stockholders’ equity | |||||||||
Additional paid-in capital | (331) | (331) | (331) | (331) | (331) | ||||
Accumulated other comprehensive loss | (86) | (86) | (86) | (86) | (86) | (86) | 214 | ||
Accumulated deficit | 682 | 1,046 | 266 | 482 | 559 | 12 | (950) | ||
Total stockholders’ equity | 265 | 629 | (151) | 65 | 142 | (74) | (736) | ||
Total liabilities and stockholders’ equity | $ 1,500 | $ 846 | $ (249) | $ 735 | $ 1,471 | $ 1,452 | $ (286) |
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- Definition Accrued Liabilities, Current, Excluding Capital Lease Obligations No definition available.
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- Definition Other Liabilities, Noncurrent, Excluding Capital Lease Obligations No definition available.
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- Definition Other Liabilities, Noncurrent, Excluding Finance Lease, Liability No definition available.
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- Definition Warrant Liability No definition available.
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- Definition Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Carrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of capital lease obligation due within one year or the normal operating cycle, if longer. Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
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- Definition Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date. Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
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- Definition Amount before accumulated depreciation of leased physical assets used in the normal conduct of business to produce goods and services. Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Portion of the carrying amount as of the balance sheet date of obligations due all related parties that is payable after one year or beyond the normal operating cycle if longer. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- References No definition available.
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- Definition Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of lessee's right to use underlying asset under operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of noncurrent assets classified as other. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, after accumulated depreciation and amortization, of property, plant, and equipment and finance lease right-of-use asset. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of cash restricted as to withdrawal or usage, classified as noncurrent. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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