Meridian Bioscience (VIVO) 10-K/A 27 Jan 23 2022 FY Annual report (amended) Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Jan. 10, 2023	Mar. 31, 2022
Cover [Abstract]
Document Type	10-K/A
Document Annual Report	true
Entity Interactive Data Current	Yes
Document Transition Report	false
Amendment Flag	true
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	MERIDIAN BIOSCIENCE, INC.
Entity Central Index Key	0000794172
Entity File Number	0-14902
Entity Tax Identification Number	31-0888197
Entity Incorporation, State or Country Code	OH
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Address, Address Line One	3471 River Hills Drive
Entity Address, City or Town	Cincinnati
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	45244
City Area Code	513
Local Phone Number	271-3700
Trading Symbol	VIVO
Security Exchange Name	NASDAQ
Title of 12(b) Security	Common Shares, No Par Value
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Entity Public Float				$ 1,124,567,912
Entity Common Stock, Shares Outstanding			44,008,159
ICFR Auditor Attestation Flag	true
Auditor Name	Ernst & Young LLP	Ernst & Young LLP
Auditor Firm ID	42	42
Auditor Location	Cincinnati, Ohio	Cincinnati, Ohio
Amendment Description	On July 7, 2022, Meridian Bioscience, Inc. (“we,” “our,” “Meridian” or the “Company”), SD Biosensor, Inc., a corporation with limited liability organized under the laws of the Republic of Korea (“SDB”), Columbus Holding Company, a corporation organized under the laws of Delaware (“Columbus Holding”), and Madeira Acquisition Corp., a corporation organized under the laws of Ohio and a direct wholly-owned subsidiary of Columbus Holding (“Merger Sub”), entered into an Agreement and Plan of Merger (the “Merger Agreement”), pursuant to which, on the terms and subject to the conditions set forth therein, Meridian will be acquired by Columbus Holding through a merger of Merger Sub with and into Meridian (the “Merger”), with Meridian being the surviving entity and following the Merger, a wholly-owned subsidiary of Columbus Holding. In light of the proposed Merger, the Company currently does not anticipate holding an annual meeting of shareholders in 2023 (the “Annual Meeting”) and the Company is filing this Amendment No. 1 on Form 10-K/A (this “Amendment”) to file certain information that is typically included in the Company’s definitive proxy statement for the Company’s Annual Meeting. In connection with the proposed Merger, the Company filed a Definitive Proxy Statement on September 8, 2022 regarding the Merger and including details for a special meeting of shareholders held on October 10, 2022 (the “Merger Proxy Statement”). At the special meeting, the shareholders of the Company adopted the Merger Agreement. This Amendment amends the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2022, as filed with the Securities and Exchange Commission (the “SEC”) on November 22, 2022 (the “Original Filing”). The Company is filing this Amendment to amend Part III of the Original Filing to include the information required by and not included in Part III of the Original Filing because the Company no longer intends to file its definitive proxy statement within 120 days of the end of its fiscal year ended September 30, 2022. Part IV is also being amended to add as exhibits certain new certifications in accordance with Rule 13a-14(a) promulgated by the SEC under the Securities Exchange Act of 1934 (the “Exchange Act”). Because no consolidated financial statements have been included in this Amendment and this Amendment does not contain or amend any disclosure with respect to Items 307 and 308 of Regulations S-K, paragraphs 3, 4 and 5 of the certifications have been omitted. Except as described above, no other changes have been made to the Original Filing. The Company has not updated the disclosures contained in the Original Filing to reflect any events which occurred at a date subsequent to the date of the Original Filing other than as expressly indicated in this Amendment. Accordingly, this Amendment should be read in conjunction with the Original Filing and the Company’s other filings made with the SEC on or subsequent to November 22, 2022.