| Schedule of Composition and Movement |
Composition and movement:
| | |
Patents | | |
Goodwill | | |
Customer relations, order backlog (1) | | |
Technology and
supplier
relationships (2) | | |
Total | |
| | |
USD in thousands | |
| Cost: | |
| | |
| | |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | |
| |
| Balance as of January 1, 2024 | |
| 31 | | |
| 2,467 | | |
| 15,595 | | |
| 1,092 | | |
| 19,185 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Impairment recognized in the year (1) | |
| - | | |
| (571 | ) | |
| (82 | ) | |
| - | | |
| (653 | ) |
| Adjustments arising from translating financial statements from functional currency to presentation currency | |
| (1 | ) | |
| (22 | ) | |
| (99 | ) | |
| (6 | ) | |
| (128 | ) |
| Balance as of December 31, 2024 | |
| 30 | | |
| 1,874 | | |
| 15,414 | | |
| 1,086 | | |
| 18,404 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Acquisition of BlackSwan technology asset at cost upon initial consolidation, January 27, 2025 | |
| - | | |
| - | | |
| - | | |
| 41,611 | | |
| 41,611 | |
| Foreign currency translation adjustments | |
| - | | |
| - | | |
| - | | |
| 1,943 | | |
| 1,943 | |
| Impairment recognized in the year (2d) | |
| - | | |
| - | | |
| (3,130 | ) | |
| (43,554 | ) | |
| (46,684 | ) |
| Adjustments arising from translating financial statements from functional currency to presentation currency | |
| - | | |
| 268 | | |
| 1,549 | | |
| - | | |
| 1,817 | |
| Balance as of December 31, 2025 | |
| 30 | | |
| 2,142 | | |
| 13,833 | | |
| 1,086 | | |
| 17,091 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated amortization: | |
| | | |
| | | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance as of January 1, 2024 | |
| 18 | | |
| - | | |
| 10,192 | | |
| 1,092 | | |
| 11,302 | |
| Amortization recognized in the year (1) | |
| 6 | | |
| - | | |
| 947 | | |
| - | | |
| 953 | |
| Adjustments arising from translating financial statements from functional currency to presentation currency | |
| | | |
| - | | |
| (56 | ) | |
| (6 | ) | |
| (62 | ) |
| Balance as of December 31, 2024 | |
| 24 | | |
| - | | |
| 11,083 | | |
| 1,086 | | |
| 12,193 | |
| Amortization recognized in the year (1) | |
| 6 | | |
| - | | |
| 918 | | |
| - | | |
| 924 | |
| Adjustments arising from translating financial statements from functional currency to presentation currency | |
| | | |
| - | | |
| 1,005 | | |
| - | | |
| 1,005 | |
| Balance as of December 31, 2025 | |
| 30 | | |
| - | | |
| 13,006 | | |
| 1,086 | | |
| 14,122 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Net balance: | |
| | | |
| | | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| As of December 31, 2025 | |
| - | | |
| 2,142 | | |
| 827 | | |
| - | | |
| 2,969 | |
| As of December 31, 2024 | |
| 6 | | |
| 1,874 | | |
| 4,331 | | |
| - | | |
| 6,211 | |
| (1) | Customer relations and order backlog amortization expenses are classified in the statement of profit or loss under sales and marketing expenses. |
| (2) | Technology amortization expenses are classified in the statement of profit or loss under cost of sales expenses. Patents amortization expenses are classified in the statement of profit or loss under general and administrative expenses. |
|
| Schedule of the Goodwill and Intangible Assets |
As of December 31, 2025, the carrying
amount of the goodwill and intangible assets which were allocated to the Professional Services CGU were as follows (in USD thousands):
| | |
Professional Services | | |
Total | |
| | |
| | |
| |
| Goodwill | |
| 2,142 | | |
| 2,142 | |
| Customer relationship | |
| 827 | | |
| 827 | |
| Total | |
| 2,969 | | |
| 2,969 | |
|