v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Tables)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF FAIR VALUE ASSETS AND LIABILITIES ON RECURRING BASIS

The Company’s financial assets that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows:

 

   Level 1   Level 2   Level 3   Total 
   As of March 31, 2026 
   Level 1   Level 2   Level 3   Total 
   US$ 
                 
Assets:                    
Investment in Plantify   -    -    -    - 
Investment in Solterra   247    -    -    247 
Investment in Voice Assist   1,655    -    -    1,655 
Solar photovoltaic joint venture project   -    -    2,779    2,779 
Convertible loan to Solterra   -      -    436    436 
Total assets   1,902    -    3,215    5,117 

 

   Level 1   Level 2   Level 3   Total 
   As of December 31, 2025 
   Level 1   Level 2   Level 3   Total 
   US$ 
                 
Assets:                    
Investment in Plantify   -    -    -    - 
Investment in Solterra   239    -    -    239 
Solar photovoltaic joint venture project   -    -    2,744    2,744 
Convertible loan to Solterra   -         -    396    396 
Total assets   239    -    3,140    3,379 
 

The Company’s financial liabilities that are measured at fair value on a recurring basis by level within the fair value hierarchy are as follows:

 

   Level 1   Level 2   Level 3   Total 
   As of March 31, 2026 
   Level 1   Level 2   Level 3   Total 
   US$ 
                 
Liabilities:                    
Contingent considerations   -    -    929    929 
Stock purchase warrants liability   -    -    41    41 
Warrant liabilities to Pure Capital   -    -    28    28 
Credit facility   -    -    103    103 
Total liabilities   -    -    1,101    1,101 

 

   Level 1   Level 2   Level 3   Total 
   As of December 31, 2025 
   Level 1   Level 2   Level 3   Total 
   US$ 
                 
Liabilities:                    
Contingent considerations   -    -    2,141    2,141 
Stock purchase warrants liability   -    -    113    113 
Warrant liabilities to Pure Capital   -    -    78    78 
Credit facility   -    -    237    237 
Total liabilities   -    -    2,569    2,569 
 
SCHEDULE OF FAIR VALUE OF THE LEVELS 3 ASSETS AND LIABILITIES

The following table presents the changes in fair value of the level 3 assets for the period from December 31, 2025 through March 31, 2026:

 

   Solar photovoltaic joint venture project  

Convertible

loan to

Solterra

   Total 
Assets:               
Outstanding at December 31, 2025   2,744    396    3,140 
Additions during the period   53    -    53 
Changes in fair value   (18)   40    22 
Outstanding at March 31, 2026   2,779    436    3,215 
The following table presents the changes in fair value of the level 3 liabilities for the period from December 31, 2025 through March 31, 2026:

 

   Stock purchase warrants liability   Warrant liabilities to Pure Capital   Credit facility   Contingent considerations   Total 
   US$ 
Liabilities:                         
Outstanding at December 31, 2025   113    78    237    2,141    2,569 
Reclassification of contingent considerations liabilities to other payables   -    -    -    (869)   (869)
Changes in fair value   (72)   (50)   (134)   (343)   (599)
Outstanding at March 31, 2026   41    28    103    929    1,101