v3.26.1
Acquisition of Star 26 (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Acquisition of Star 26 [Abstract]    
Schedule of Fair Value of Common Warrant

The fair value of the Common Warrant was calculated using the Black Scholes option pricing model. The assumptions used to perform the calculations are detailed below:

 

   January 12, 2026 
Expected volatility (%)   264%
Risk-free interest rate (%)   3.66%
Expected dividend yield   0.0%
Expected term (years)   5 
Conversion price (U.S. dollars)   1.5 
Underlying share price (U.S. dollars)   3.81 
Fair value (U.S. dollars in thousands)   45,645 
  
Schedule of Fair Value of Assets Acquired and Liabilities Assumed Following the Adjustments Mentioned

The table below summarizes the fair value of assets acquired and liabilities assumed following the adjustments mentioned above as of the acquisition date:

 

   January 12,
2026
   U.S. Dollars
(in thousands)
    
Working capital   (6,683)
Long terms assets   4,805 
Intangible assets   333 
Intangible assets of available for sale, net   697 
Goodwill   72,255 
Other comprehensive income   139 
Non-controlling interest   (734)
Long term liabilities   (1,379)
Net assets acquired   69,433 
  
Schedule of Allocation of the Purchase Price

The allocation of the purchase price was as follows (in thousands):

 

   January 12,
2026
   January 1,
2026
    
Net tangible assets acquired   (3,702)
Customer relationships (2-year useful life)   31 
Distributor relations (3-year useful life)   16 
Order backlog (2-year useful life)   190 
Intangible assets of available for sale   905 
Deferred tax liabilities   (54)
Deferred tax liabilities of available for sale   (208)
Goodwill   72,255 
    69,433 

The allocation of the purchase price was as follows (in thousands):

 

   December 31, 
   2025 
     
Net tangible assets acquired   (86)
Customer relationships (11-year useful life)   4,663 
Developed technology (15-year useful life)   2,725 
Deferred tax liabilities   (887)
Goodwill   7,688 
    14,103