Note 3—Business Combinations

The following acquisitions did not have a material impact on our financial position or results of operations. Our condensed consolidated financial statements include the results of operations of these acquisitions from the date of acquisition. The total purchase consideration was allocated to the tangible and intangible assets acquired and the liabilities assumed at their estimated fair values as of each acquisition date, with the excess recorded to goodwill. The goodwill resulting from these acquisitions is expected to be deductible for income tax purposes. During the measurement periods, which will not exceed one year from each closing, we will continue to obtain information to assist us in finalizing the acquisition date fair values. Any qualifying changes to our preliminary estimates will be recorded as adjustments to the respective assets and liabilities, with any residual amounts allocated to goodwill.

Fiscal 2022 Acquisitions

During the six months ended April 2, 2022, we acquired two businesses for an aggregate purchase price of $30.0 million. These acquisitions expanded our pool and spa footprint and added 14 new retail locations. We are in the process of obtaining third-party valuations of certain intangible assets and inventories; thus, the provisional measurement of inventories, intangible assets and goodwill are subject to change. The following table sets forth the preliminary allocation of these acquisitions in the aggregate (in thousands):

Fiscal 2021 Acquisitions

In fiscal 2021, we completed three acquisitions of retailers of supplies and services for hot tubs and swim spas with eight locations. During the six months ended April 2, 2022, we recorded measurement period adjustments resulting in an increase in goodwill of $1.5 million related to these acquisitions. The purchase accounting for two of the three acquisitions is complete.