The Company finalized the measurement period for the acquisition date fair value of the assets and liabilities acquired as of December 31, 2024. The following table summarizes the fair values of the assets acquired and liabilities assumed on the Acquisition Date:


(in thousands)	Final Fair Value
Cash and cash equivalents	$	17,536
Accounts receivable	2,013
Commissions receivable - current	17,200
Prepaid expense and other current assets	4,061
Commissions receivable - non-current	73,325
Operating lease ROU asset	1,361
Other long-term assets	198
Property, plant and equipment, net	329
Total identifiable assets acquired	116,023
Accounts payable	1,695
Accrued liabilities	7,448
Short-term operating lease liability	318
Long-term operating lease liability	1,042
Deferred tax liabilities	20,639
Other non-current liabilities	389
Total liabilities assumed	31,531
Net identifiable assets acquired	84,492
Gain on bargain purchase	(84,492)
Net assets acquired	$	—