v3.26.1
RECONSOLIDATION OF OCTOMERA LLC (Tables)
 12 Months Ended
Dec. 31, 2024
Reconsolidation Of Octomera Llc  
SCHEDULE OF PURCHASE PRICE TO THE FAIR VALUES OF THE ASSETS ACQUIRED AND LIABILITIES ASSUMED

The following table summarizes the allocation of purchase price to the fair values of the assets acquired and liabilities assumed as of the Transaction date:

 

   (in thousands) 
Total Contingent consideration to MM for royalty and milestone payments  $4,643 
      
Total assets acquired:     
Cash and cash equivalents  $139 
Property, plants and equipment, net   17,852 
Other Assets   3,478 
Total assets  $21,469 
      
Total liabilities assumed:     
Total current liabilities  $(12,518)
Total long-term liabilities   (5,628)
Total liabilities  $(18,146)
      
Know how Technology   1,728 
      
Total Net Assets  $5,051 
Fair-Value of Non-controlling interests   (408)
Total liability to MM  $4,643 
SCHEDULE OF KEY INPUTS FOR THE FAIR VALUES VALUATION

Key inputs for the fair values valuation are summarized below.

 

Key Valuation Inputs  Jan 29, 2024 
Discount rate   40%
Risk-free interest rate   4.4%
Average 5 years revenue growth   50%
SCHEDULE OF KEY INPUTS

Key inputs for the simulation are summarized below.

 

Key Valuation Inputs  Jan 29, 2024 
Standard Deviation   13.5%
Risk-free interest rate   4.4%
Possible trigger event examination   Year 10 
Average 5 years revenue growth   50%
Trigger events   30%
EV/EBIT Multiple   11.1 

 

* Based on a Monte Carlo simulation analysis of 30,000 iterations