v3.26.1
Acquisition (Tables)
 12 Months Ended
Dec. 31, 2025
Acquisition [Abstract]  
Schedule of Purchase Price and the Fair Values of the Assets Acquired and Liabilities Assumed

The final allocation of the purchase price and the fair values of the assets acquired, and liabilities assumed in the Acquisition are as follows:

 

Consideration    
Total Consideration   14,307 
Add: Non controlling interest   914 
Less: Cash acquired   (729)
Total consideration, net of cash acquired   14,492 
    
-
 
    14,492 

 

   July 24,
2024		 
     
Identifiable assets acquired and liabilities assumed    
Short term deposit   7 
Other receivables   212 
Fixed assets, net   2 
Account payable   (181)
Other account payables   (87)
In-process research and development   3,342 
Deferred tax asset   552 
Deferred tax liability   (769)
Total Identifiable assets acquired and liabilities assumed   3,078 
      
Goodwill   11,414 
Total identifiable assets acquired, and liabilities assumed   14,492 
Schedule of Proforma Information for Profit and Loss

Below proforma information for profit and loss as if the acquisition took place as of January 1, 2024:

 

   Year ended
December 31,
2024		   Consolidated 
   Unaudited   Unaudited 
                
Net loss   7,611    -    7,611 
Schedule of Indefinite Intangible Assets

Schedule of indefinite intangible assets:

 

   In-process
research and
development		   Total 
Cost          
As of January 1, 2024   
-
    
-
 
Acquisitions through business combinations   3,342    3,342 
As of December 31, 2024 and December 31, 2025   3,342    3,342 
           
Amortization          
As of January 1, 2024   
-
    
-
 
Amortization for the year ended December 31, 2024   
-
    
-
 
As of December 31, 2024   
-
    
-
 
Impairment loss   (845)   (845)
As of December 31, 2025   (845)   (845)
           
Carrying amount          
           
As of December 31, 2025   2,497    2,497 
As of December 31, 2024   3,342    3,342 
Schedule of Changes in the Carrying Amount of Goodwill

The changes in the carrying amount of goodwill for the years ended December 31, 2025, and December 31, 2024 was as follows:

 

   Lipovation
acquisition		   Total 
As of January 1, 2024        
Change during the year:   
-
    
-
 
Goodwill acquired   11,414    11,414 
Goodwill impairment   
-
    
-
 
As of December 31, 2024   11,414    11,414 
Goodwill impairment   (8,839)   (8,839)
As of December 31, 2025   2,575    2,575