Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Significant Accounting Policies [Abstract]

Schedule of Fair Value Measurements on a Recurring Basis

The Company’s financial assets subject to fair value measurements on a recurring basis and the level of inputs used in such measurements were as follows:

		June 30, 2026
		Level 1				Level 2				Level 3				Total
Assets*:
Marketable Securities (see note 3):
DNA			571				-				-				571
Nano			21,866				-				-				21,866
Nano’s Put options and written Call options, net							275				-				275
Investments at fair value (see note 4):
Ruby Capital			-				-				464				464
Scilex Royalty Purchase Agreement			-				-				2,226				2,226
Scilex Tranche A Note			-				-				22,150				22,150
Scilex Tranche B Note			-				-				10,770				10,770
Scilex Warrants Note B			-				-				299				299
Lifeward’s A&R Warrants (see note 8)			-				-				2,055				2,055
Lifeward’s A&R Note and Note Warrants (see note 8)			-				-				9,012				9,012
Alpha Tau’s warrants			-				-				29,259				29,259
Warren at Bay Loan			-				-				2,726				2,726
83 Wythe Loan			-				-				2,382				2,382
Profit Sharing Loan Agreement			-				-				2,123				2,123
Loan agreement measured in fair value (see note 7)			-				-				38,422				38,422
Loan to an Equity Method Investee (see note 6)			-				-				448				448
Investment in associates at fair value (see note 8):
Alpha Tau’s shares			182,024				-				-				182,024
Lifeward’s shares			9,578				-				-				9,578
Lifeward’s A&R Pre-Funded Warrants			-				7,707				-				7,707
		$	214,039			$	7,982			$	122,336			$	344,357

		December 31, 2025
		Level 1				Level 2				Level 3				Total
Assets:
Marketable Securities (see note 3):
DNA			540				-				-				540
Entera			227				-				-				227
Pelthos			4,650				-				-				4,650
Nano			8,371				-				-				8,371
Investments at fair value (see note 4):
Scilex Royalty Purchase Agreement			-				-				2,209				2,209
Scilex Tranche A Note			-				-				23,063				23,063
Scilex Warrants Note B			-				-				850				850
Scilex Tranche B Note			-				-				11,473				11,473
Loan agreement measured in fair value (see note 7)			-				-				27,943				27,943
Investment in Alpha Tau’s warrants (see note 8)			-				-				6,242				6,242
Profit Sharing Loan Agreement			-				-				1,890				1,890
Investment in Alpha Tau’s shares (see note 8)			71,623				-				-				71,623
Loan to an equity method investee (see note 6)			-				-				553				553
Convertible note (see note 8)			-				-				4,636				4,636
		$	85,411			$	-			$	78,859			$	164,270

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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