v3.26.1
BUSINESS COMBINATION (Tables)
 3 Months Ended
Mar. 31, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Consideration Transferred for Acquisition
The preliminary purchase price consideration allocated to the assets acquired and liabilities assumed for the Acquisition is as follows (in thousands):
JANUARY 14,
2026
Cash consideration paid at closing
$14,121 
Stock consideration
19,016 
Cash payments to settle vested awards971 
Contingent consideration9,018 
Total purchase consideration$43,126 
Schedule of Identifiable Assets Acquired and Liabilities and Weighted-average Useful Life
The purchase price is allocated to identifiable assets acquired and liabilities assumed based on their fair values on the acquisition date, as follows (in thousands):
Amount
Cash$3,914 
Accounts receivable1,415 
Prepaid expenses and other current assets206 
Property and equipment, net34 
Intangibles18,070 
Total assets acquired23,639 
Accounts payable1,007 
Deferred revenue, current2,910 
Accrued expenses and other current liabilities2,959 
Deferred tax liability
4,103 
Deferred revenue, noncurrent551 
Total liabilities assumed11,530 
Total identifiable net assets
12,109 
Goodwill
31,017 
Total purchase consideration
$43,126 
Additional information, which existed as of the acquisition date, may become known to the Company during the remainder of the measurement period, a period not to exceed 12 months from the date of the relevant acquisition. Changes to amounts recorded as assets and liabilities may result in a corresponding adjustment to goodwill during the respective measurement period.
The following table summarizes the fair value of the identifiable intangible assets acquired (in thousands) and useful lives:
Amount
  
Useful Lives
Developed technology$9,600 7 years
Customer relationships
8,300 8 years
Trade name170 1 year
Total acquired intangibles with definite lives
$18,070