v3.26.1
Acquisition of ACP Advanced Circuit Pursuit AG - Disclosure of detailed information about business combination (Details) - ACP Advanced Circuit Pursuit AG (ACP) - USD ($)
$ in Thousands
6 Months Ended
Jan. 16, 2025
Jun. 30, 2025
Dec. 31, 2025
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    
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) $ (2,709)  
Provision of earn-out (566)   $ (984)
Provision for payment to escrow (375)    
Cash Flows From Business Acquisition $ (3,382)