v3.25.2
Business Combination and Deferred and Contingent Consideration on Acquisitions (Tables)
 6 Months Ended
Jun. 30, 2025
Business Combination and Deferred and Contingent Consideration on Acquisitions [Abstract]  
Schedule of Consolidated Financial Statements Since the Acquisition Date The results of operations of Munddi have been included in the Company’s consolidated financial statements since the acquisition date.
Purchase consideration:  Amount 
Cash paid at closing   288 
Fair value of contingent payment   1,154 
Total consideration transferred   1,442 
Schedule of Fair Values of Acquired Assets and Liabilities

The table below summarizes the fair values of acquired assets and liabilities assumed on the respective date of acquisition:

 

Recognized amounts of identifiable assets acquired and liabilities assumed:  Amount 
Cash and cash equivalents   9 
Accounts receivable   10 
Brand   1,037 
Technology software   989 
Total - assets   2,045 
Labor obligations   (9)
Tax obligations   (172)
Loans and financing   (920)
Deferred tax   (689)
Total - liabilities   (1,790)
Goodwill   1,187 
Net assets acquired   1,442 
Schedule of Non-Current Liabilities Payable Under the Deferred and Contingent Consideration Arrangements

The Group’s current and non-current liabilities payable under the deferred and contingent consideration arrangements are detailed as follows: 

 

   June 30,
2025		   December 31,
2024		 
Current deferred and contingent consideration:        
Effecti   123,396    126,414 
Leadlovers   57,717    56,799 
Ipe   36,647    39,199 
Datahub   26,396    26,938 
Onclick   21,385    22,833 
Smart NX   
-
    5,000 
Munddi   1,036    
-
 
Total current deferred and contingent consideration   266,577    277,183 
Schedule of Deferred and Contingent Consideration The following table shows a reconciliation of the beginning and ending balances of the deferred and contingent consideration.
Balance at January 1, 2024   232,077 
Payments   (7,985)
Interest   53,091 
Balance at December 31, 2024   277,183 
Initial recognition of deferred and contingent consideration relating to acquisitions   1,036 
Payments   (33,258)
Interest   21,616 
Balance at June 30, 2025   266,577