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 ESTIMATED FAIR VALUE OF TANGIBLE AND IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED

The following table summarizes the estimated fair values of the consideration, the tangible and identifiable intangible assets acquired, and liabilities assumed (in thousands):

 

 

Total purchase consideration:    
Cash consideration  $6,000 
Fair value of Common Stock consideration   1,304 
Fair value of contingent equity consideration   1,350 
Total fair value of consideration transferred  $8,654 
      
Identifiable assets acquired and liabilities assumed:     
Cash  $865 
Accounts receivable   934 
Prepaid expenses and other assets   51 
Property and equipment   955 
Operating and finance lease right-of-use assets   2,573 
Intangible assets   1,900 
Operating lease liabilities   (2,242)
Liabilities assumed   (2,111)
Total identifiable assets acquired and liabilities assumed  $2,925 
Goodwill   5,729 
Net assets acquired and liabilities assumed  $8,654 
SCHEDULE OF PRO FORMA INFORMATION

   2026   2025 
   Three Months Ended March 31, 
   2026   2025 
(unaudited)          
Net Revenue  $5,141   $5,343 
Net Loss  $(7,751)  $(4,469)