v3.25.2
Fair Value (Tables)
6 Months Ended
Jun. 30, 2025
Fair Value Disclosures [Abstract]  
Schedule of Valuation Methodology and Significant Unobservable Inputs The valuation methodology and the significant unobservable inputs are set out below.

 

 

Valuation technique

Significant other unobservable input

Value

Identifiable intangible assets (Technical Licence)

Discounted Cash Flow Model

 Weighted average cost of capital

28%

 

 

Long-term revenue growth rate

3%

 

 

Long-term after-tax net operating profit margin

11%

Identifiable intangible assets (Trademark)

Discounted Cash Flow Model

  Weighted average cost of capital

27%

 

 

Long-term revenue growth rate

3%

 

 

Long-term after-tax royalty payment

125,000

Earnout Shares

Monte Carlo Simulation

Stock price

$3.06

 

 

Stock price annual volatility

33%