Acquisition of ACP Advanced Circuit Pursuit AG (Tables)

12 Months Ended

Dec. 31, 2025

Business combination [Abstract]

Disclosure of detailed information about business combination


			(amounts in thousands)			At January 16, 2025

ASSETS
Non-current assets:
			Property, plant and equipment			$	862
			Intangible assets			1,909
			Deposits and other receivables			34
			Total non-current assets			2,805
Current assets:
			Inventories			92
			Prepaid expenses			129
			Other receivables			32
			Research tax credit receivable			120
			Cash and cash equivalents			268
			Total current assets			641
Total assets						$	3,446
LIABILITIES
Non-current liabilities:
			Government research financing			225
			Provisions			593
			Total non-current liabilities			818
Current liabilities:
			Trade payables			43
			Government loan			194
			Government research financing			60
			Contract liabilities			2,047
			Other current liabilities and provisions			310
			Total current liabilities			2,654
Total Liabilities						$	3,472
Total identifiable net assets at fair value						$	(26)
Goodwill arising on acquisition						3,676
Purchase consideration transferred						$	3,650

Analysis of cash flows on acquisition:
			Net cash acquired			268
			Cash paid to investors			(2,709)
			Provision of earn-out			(566)
			Provision for payment to escrow			(375)
						$	(3,382)